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Portugus (de sentena) (judicial) (ou de nulidade e infringentes) (p/ concorrncia ou licitao) 13 salrio a curto prazo a descoberto a despeito

do veredicto a favor de a favor de a granel a investida ordem a outra parte em uma transao a prazo A preo de mercado primeira solicitao a princpio a propsito prova de fogo prova de roubo a qualquer tempo a quem possa interessar

a quo a receber de clientes a receber ou a pagar a saber; fazem / faz saber a ser fornecido a termo a termo a ttulo gratuito a ttulo precrio a ttulo universal a um determinado preo vista vista A. em apenso - acrdo em apenso a.a. (abaixo assinados) a.a. (ao ano) abaixo da linha (do lucro operacional) abaixo do valor nominal, abaixo do valor par abaixo qualificado abandono (de bens) abandono do trabalho abater abatimento abatimento abatimento abertura das propostas abertura de capital abertura de capital; abrir capital abertura de crdito abertura de inqurito abertura de inventrio

abertura econmica abonado abonador abonar abordagem baseada em formulrios abordagem comprobatria abordagem da diretoria executiva abordagem descendente abordagem empresarial abordar aborto abrangente abrir mo abrir precedentes abrir um processo ab-rogar absentesmo, absentismo absolver absolvio absorver absorver a maior abstendo-se de votar os legalmente impedidos Abtimento, desconto abuso de autoridade aambarcar o mercado ao ao (S.A.) ao ao ao ao ao anulatria ao portador ao portador bonificada cada em comisso

ao cautelar ao cautelar incidental de cauo de custas e honorrios ao cheia ao civil ao coletiva ao coletiva ao com direito a voto ao com direitos especiais (EUA) ao cominatria ao cominatria ao condenatria ao consignatria ao corretiva ao de bens vendidos com reserva de domnio ao de cobrana ao de comodato ao de conhecimento ao de cumprimento / execuo ao de despejo ao de despejo

ao ao ao ao ao ao ao ao ao ao ao ao ao ao ao ao ao ao ao ao ao ao ao ao ao ao ao ao ao ao ao ao ao ao ao ao

de de de de de

esbulho possessrio fora nova fruio gozo prestao de contas

de primeira linha, ao de primeira qualidade de reintegrao de posse de reparao de responsabilidade de responsabilidade declaratria direta em tesouraria em tesouraria em tesouraria endossvel escritural escritural escritural especial executiva fracionria fungvel hipotecria judicial julgada improcedente julgada improcedente julgada improcedente legal monitria no cotada em bolsa nominativa nominativa nominativa nominativa ordinria

ao ordinria Ao ordinria ao ordinria ao ordinria ao ordinria Ao ordinria ao ordinria ao ao ao ao ao ao ao ordinria de repetio de indbito ou omisso ou omisso dolosa ou culposa pauliana penal penal privada penal pblica

ao penal pblica mediante representao do ofendido ao popular ao por danos ao preferencial Ao preferencial ao preferencial ao preferencial Ao preferencial ao preferencial ao preferencial classe A Ao preferencial cumulativa (s para dividendo) ao preventiva ao real ao regressiva ao reipersecutria; alegao; reivindicao; demanda; habilitao ao revocatria ao revogatria Ao sem direito de voto ao sumria ou sumarssima ao trabalhista ao vazia ao-debnture acareao acareao (testemunhas; suspeitos); confronto acaso acatar acfalo aceitao aceitao aceitao aceitao aceitao e reteno de clientes aceitar aceitar um risco aceite aceite bancrio aceite de ttulo comercial aceites e saques de depsitos acervo acervo lquido acessar (v); acesso (s) acesso a servios bancrios em casa acessoramento; acessoria acessrio acessrios de produo acessrios e encargos acidente acidente coletivo acidente de atentado; contumcia processual acidente de trabalho acidente de trabalho

acidente de trabalho acidente de trabalho acidente pessoal acima da linha (do lucro lquido) acima exposto acima qualificado acionar, processar acionar; instaurar um processo; processar acionista acionista acionista acionista Acionista acionista majoritrio, acionista controlador acionista minoritrio acionista ofertante acionista pessoa fsica acionista pessoa jurdica acionistas dissidentes aes (investimentos) Aes , ttulos aes alavancadas aes baratas (EUA) aes bonificadas aes cadas em comisso aes custodiadas Aes de empresas de primeira linha Aes de primeira linha aes de segunda linha aes debntures aes do capital aes do IRB aes doadas aes em circulao aes emitidas aes emitidas em circulao aes escriturais aes fungveis Aes gratuitas para acionistas em determinadas propores as j existentes aes inativas aes no emitidas aes normativas aes ofertadas Aes ordinrias (ON) Aes ordinrias (partes beneficirias s obtm os dividendos de todas as outras aes tenham sido pagos aes preferenciais com direito a dividendo cumulativo aes representativas do capital aes subscritas acolher (petio, recurso) acompanhamento acompanhamento

acompanhamento acompanhamento acondicionar (v); acondicionamento (s) aconselhamento acrdo acordo (concordata) acordo (em processo) acordo amigvel acordo amigvel acordo amigvel acordo amigvel acordo comercial acordo compensatrio acordo de "spread" a termo acordo de acionistas acordo de cmbio a termo acordo de cavalheiros acordo de cesso acordo de cesso, acordo de transferncia acordo de colocao (EUA) acordo de cooperao acordo de licena (de fabricao) Acordo de pagamento acordo de participao acordo de produtividade acordo de recompra acordo de sigilo acordo de taxa a termo acordo de taxa de cmbio acordo de vontades acordo de voto acordo extrajudicial acordo final Acordo Geral de Tarifas e Comrcio - GATT Acordo Geral em Comrcio e Servios (ONU) Acordo Geral sobre Tarifas e Comrcio acordo judicial acordo para transao, acordo para contrato futuro acordo preferencial Acordo, concordncia, contrato acordo, contrato, convnio acordos de revenda acordos de venda e recompra acrescida de juros acrscimo margem do lucro acrscimos onerosos; gravames acumulao / acmulo acumulados acusao; ao penal acusado acusar (recebimento de carta) ad referendum: sob condio de consulta aos interessados e aprovao deles adaptao adendo, aditivo adequao

adequado adeso adeso; observncia adiamento Adiamento de Opo de Venda (societrio) adiantamento adiantamento adiantamento adiantamento adiantamento sobre contrato de cmbio - ACC Adiantamento sobre Contratos de Cmbio - ACC adiantamentos a empregados adiantamentos a fornecedores adiantamentos de fregueses, adiantamentos de clientes adiantamentos sobre as aplices adiantar adiar adio adicional adicional (emprstimos juros) adicional (trabalhista) adicional ao frete para renovao da Marinha Mercante Adicional de Imposto de Renda Estadual - AIRE adicional de insalubridade adicional de periculosidade adicional noturno adicional noturno adicional noturno adicional noturno adicional por insalubridade adicional por periculosidade adicional por tempo de servio adido comercial aditamento aditar administrao administrao administrao administrao administrao (bens; patrimnio) administrao baseada em atividades administrao de assuntos do meio ambiente administrao de fideicomissos, administrao de "trust" administrao de fundos administrao de fundos de clientes, sem restries administrao de linha, gerncia de linha administrao de pessoal administrao de recursos de terceiros administrao de risco administrao de vendas administrao do escritrio administrao financeira

administrao por crise administrao por exceo administrao por objetivos administrao pblica indireta administrador administrador de carteira de valores mobilirios administrador de empresas administradores admisso admitir pessoal adotar adulterao adulterar advertncia advogado advogado advogado advogado advogado de defesa advogado de defesa advogado de defesa advogado de defesa advogado do caso advogado especializado advogado jnior advogado pleno advogado snior atico aferio afetar afetar desfavoravelmentE afianado afianar afianvel afretador (ou fretador) afretamento agncia agncia de cobrana agncia de notcias Agncia Nacional das Telecomunicaes - ANATEL agenda agendamento do caso via computador agente agente a del-credere agente comercializador (elec.) agente de compensao

agente agente agente agente agente agente agente agente

de processo de seguros depositrio depositrio; depositrio de aes emissor emissor de aplices exclusivo extraordinrio

agente agente agente agente agente agente

fiducirio fiducirio fiducirio fiducirio inspetor representante

agilizar gio gio gio gio gio na venda de direito de taxa de prmio gio no realizado gio no-realizado gio sobre emisso de aes gio sobre obrigao, gio sobre ttulo agiota agir de forma razovel, envidar esforos razoveis; com toda a diligncia e zelo que so esperados de uma [...] competente agitao agravado; apelado; recorrido agravante; apelante; recorrente agravo agravo de instrumento agravo regimental agressor agroindstria, agroempresa agropecuria agrupamento de aes ajuda ajuda ampla ajuda de custo ajuda de custo ajuda de custo ajuda de custo ajuizamento da causa ajuizamento de causa ajuizar um processo ajustada (cpia, cpia ajustada) ajustada neste contrato ajustado ajustador ajustar em detalhes, tocar ajuste ajuste ajuste ajuste ajuste de efeito retroativo ajuste de exerccio anterior ajuste de prmio ajuste pelos nveis de preos de reposio ajustes contbeis acumulados

ajustes de converso (de demonstraes financeiras) de uma moeda para outra ajustes nos registros contbeis alavancagem alavancagem financeira alavancagem operacional alada alcanar, atingir lea (sorte, risco, acaso) aleatrio alegao de direitos; reivindicao alegaes alegaes finais alegaes; memorial alfndega, aduana Algo de valor que uma parte d a outra em troca de uma promessa ou ao, pode ser dinheiro, mercadoria ou servio pessoal algoritmo ali referido alienao alienao (bens) alienao de participao societria alienao fiduciria alienao fiduciria alienao fiduciria alienao fiduciria alienante alienar alienar alienar alienar alienatrio alimentao alnea alquota alquota alquota alquota alquota de imposto alquota fixa (imposto) Alvio do imposto duplicado almoxarifado almoxarifado almoxarifado almoxarifado alocar, destinar, reservar alojamento alongamento do perfil da dvida alpiste alta administrao alta de preos rpida alta lucratividade / rentabilidade alta, aumento (de preos, impostos, etc.) altamente endividado alterao alterao; emenda; adito; aditivo

alterar indevidamente alto funcionrio alto nvel alto retorno ($) alto risco alugar alugar (dar em aluguel) alugar; fretar alugar; locar aluguel aluguel (s); alugar, arrendar (v) aluguel com clusula de aquisio alvar alvar de pesquisa alvar judicial alvar rgio alvo Amaznia Legal ambiente de controle amenizar amigvel amortizao Amortizao amortizao amortizao amortizao Amortizao amortizao amortizao Amortizao (emprstimo, hipoteca) amortizao acelerada amortizao de aes amortizar amortizar (emprstimo) amostra amostra probabilstica amostra representativa amostragem amostragem aleatria amostragem em auditoria amostragem estatstica amostragem estratificada amostragem mltipla amostragem no estatstica amostragem por julgamento amostragem seqencial amostragem sistemtica ampla base de relacionamento socio-poltico ampla defesa ampla gama de atividades ampla rede ampliao de crdito amplitude amplos poderes analfabeto analisado por antigidade analisar

anlise anlise crtica de etapas anlise da concorrncia anlise de cargo anlise de concorrncia anlise de correlao anlise de custo-benefcio anlise de desempenho anlise de entrada e sada anlise de investimento anlise de mercado anlise de ponto de equilbrio anlise de projeto anlise de regresso anlise de risco anlise de rotatividade anlise de sensibilidade anlise de sistemas anlise de tendncias anlise de variaes Anlise do caminho crtico anlise e aprovao (para) anlise econmica anlise em profundidade anlise estatstica anlise funcional anlise mercadolgica anlise por meio de quocientes anlise vertical analista analista financeiro andamento do processo andamento; progresso anexo anexo anexo anexo anexos anistia ano anterior ano base ano civil ano civil, ano do calendrio ano contbil, ano fiscal ano de competncia ano em curso Ano financeiro , ano fiscal ano-base anotar antecedentes criminais antecessora (sociedade) antecipao (de pagamento) antecipao (de vencimento) Antecipao de Receita Oramentria - ARO antedatar anteprojeto de lei

anterioridade da lei anterioridade impeditiva antes dos impostos anticrese anti-espumante antigidade (no emprego) antijuricidade Antilhas Britnicas anualizado anualmente anuncia anuente ANUF - rea de Numerao Fechada anuidade (aplice) com prmio anual Anuidade, renda anual, prestao anual anuidades (seguros resgatveis em vida) anuidades variveis anulao anulao / reforma de uma deciso pelo juzo superior anulado anular anulvel ao ano - a.a. ao dia, por dia ao ms - a.m. ao mesmo tempo

aos de costume disse: nada aos quadros aparas aparelhar apartar apelado, recorrido, reclamado apelante, recorrente, reclamante apelar apelar; recorrer apndice aperfeioamento de pessoal aperfeioamento do produto aperfeioamentos apertado aperto de crdito aperto, apuro aplicao aplicao aplicao aplicao aplicao de numerrios aplicao do regime de competncia(crditos) aplicao vinculada aplicaes compulsrias aplicar verbas apcrifo apoio financeiro

apoio incondicional apoio poltico aplice aplice (f.) aplice ordem aplice a tempo aplice aberta aplice ajustvel ou varivel aplice all risks ou todos os riscos aplice anual aplice blanket aplice cobrindo locais no especificados aplice coletiva aplice compreensiva aplice de curto prazo aplice de prazo indefinido aplice de riscos mltiplos aplice de seguro aplice de seguro de vida aplice flutuante aplice global aplice individual aplice padronizada aplice plurianual aplice simples aplices de anuidade com extenso de cobertura para vida e invalidez apontador apontar aporte aporte de capital aporte de recursos (de acionistas/bancos) aposentadoria aposentadoria compulsria aposentadoria por doena ou acidente aposentadoria por invalidez aposentadoria por velhice apreamento pela taxa de retorno apreenso apreenso; arresto; seqestro de bens aprendizagem programada aprendizagem, aprendizado apresentao apresentao apresentao apresentao apresentao e divulgao apresentao fidedigna, apresentao adequada apresentao protocolar apresentam adequadamente em todos os aspectos relevantes (EUA) apresentar documentos apresentar fidedignamente, apresentar adequadamente apresentar provas apressar

aprimoramentos aprimorar apropriao apropriao de custos apropriao de despesas apropriao indbita apropriao indbita apropriao indbita apropriao indbita apropriao indbita; desfalque apropriado apropriar apropriar apropriar apropriar aprovao aprovao de aprovao; promulgao aprovado aproveitador aproveitvel aproximao grosseira aproximar aptido aptido pessoal apto apurar apurar o valor de bens imveis ou mveis aquisio aquisio de aes pelos administradores aquisio de aes pelos administradores, com financiamento aquisio de uma empresa por outra ou por um conglomerado aquisio do controle acionrio aquisio do controle de uma empresa aquisio por compra arbitragem Arbitragem (compra e venda simultneas) arbitramento arbitramento, arbitragem arbitrariedade rbitro rbitro rbitro rbitro rbitro, mediador arcar com os custos arcar com prejuzos arcar com todas as despesas rea com excedente de mo-de-obra rea comercial rea de crescimento rea de financiamentos rea de Livre Comrcio das Amricas - ALCA

rea de Livre Comrcio de Macap e Santana ALCMS rea de negcios rea de produtos rea de vendas rea Econmica Europia - AEE rea operacional rea problemtica argio de fraude fiscal argio de incompetncia arguio de relevncia argumento de vendas armadilha armador armador armador armador armazm armazm alfandegado armazm alfandegrio; entreposto aduaneiro armazenamento armazenar arquivar arquivar arquivar arquivar arquivar um processo, indeferir arquivo arquivo confidencial arquivo em suspenso arquivo morto arquivo-mestre arrazoado arrazoado arrazoado arrazoado arredamento mercantil arredondar arrematao; leilo arrendador arrendador; arrendante; locador arrendamento arrendamento com alavancagem arrendamento de bens do imobilizado equivalente a uma compra financiada arrendamento do tipo de venda arrendamento mercantil arrendamento operacional arrendamento para financiamento arrendatrio arrendatrio arrendatrio arrendatrio arresto arrimo de famlia; chefe de famlia arriscar

arrolamento arrolar art. XX e seguintes artesanato arteso articulado articulado articulado articulado artifcio, logro, fraude

artigos de liquidao aspecto assalariado assalto assalto - invaso de prdio com objetivo criminoso assemblia de acionistas assemblia de constituio assemblia extraordinria Assemblia Geral Extraordinria de Acionistas AGE Assemblia Geral Ordinria de Acionistas - AGO assemblia ordinria assentada assero quanto apresentao e divulgao assero quanto avaliao assero quanto a direitos e obrigaes assero quanto existncia assero quanto integridade assero quanto ocorrncia assero quanto quantificao asseres nas demonstraes financeiras, asseres nas demonstraes contbeis asseres, afirmaes assessor assessor financeiro assessor jurdico assessor jurdico geral assessorar assessores assessoria assessoria de imprensa assessoria estratgica assessoria jurdica, assessoria legal assiduidade; investigao assinalar assinar (contrato, instrumento, etc.) assinar em branco assinar por si assinatura assinatura da carteira de trabalho, anotao da carteira de trabalho assinatura em branco

assino em pblico e raso, (ao) presente aponto minha firma e meu selo assistncia de sade; assist. mdica assistncia tcnica assistente assistente de auditoria assistente de perfurador assistente jurdico assistente tcnico (no perito) associao associao associao associao Associao Brasileira das Sociedades de Capita Aberto - ABRASCA Associao Brasileira de Normas Tcnicas - ABNT Associao Brasileira dos Analistas do Mercado de Capitais - ABAMEC associao de classe Associao de Poupana e Emprstimo - APE associao do auditor, ligao do auditor com as demonstraes financeiras/contbeis da empresa, pelo trabalho feito) Associao Europia de livre comrcio Associao Europia de Livre Comrcio - AELC Associao Interamericana de Contadores - AIC Associao Latino-Americana de Integrao ALADI Associao Latino-Americana de Livre Comrcio ALALC Associao Nacional das Instituies de Mercado Aberto - ANDIMA Associao Nacional de Bancos de Investimento e Distribuidoras - ANBID Associao Nacional de Exportadores de Cereiais ANEC Associao Nacional de Fabricantes de Veculos Automotores - ANFAVEA Associao Nacional de Pesquisas Econmicas ANPE associao; agremiao assumir assumir (cargo) Assumir o controle assumir o escritrio assuno de dvidas assuno, suposio assunto atacadista, distribuidor atacado atas atas para nomeao de gerentes at agora at aqui atender (s exigncias, regulamentos, etc.) atendido pelo escritrio de x; atender

atendimento a clientes especiais (de um banco) atentar contra atentar para que atento ao oramento atestado de administrador atestado de antecedentes atestado de antecedentes atestado de antecedentes atestado de antecedentes atestado de bons antecedentes atestado de sade atestar atinente atividade (ramo de negcios) atividade auxiliar atividade bancria atividade cessante atividade cclica atividade com investimento intensivo em imobilizado atividade econmica atividade sazonal atividades da operao atividades de banco mltiplo atividades de floating atividades de negociaes e investimentos atividades dos bancos de investimento atividades fora do pas, principalmente em parasos fiscais atividades relacionadas a financiamentos ativo ativo ativo ativo ativo a curtssimo prazo ativo a curto prazo; ativo circulante; ativo disponvel e de realizao imediata ativo a longo prazo ativo cedido em garantia ativo circulante Ativo circulante , ativo realizvel a curto prazo ativo circulante lquido Ativo comercial ativo consumvel ativo contingente ativo dado em garantia ativo ativo ativo ativo ativo ativo ativo ativo de compensao de imposto diferido de realizao imediata de realizao imediata; ativo malevel deprecivel diferido disponvel disponvel; disponvel; disponibilidades

ativo e passivo ativo financeiro ativo fixo, ativo imobilizado Ativo fixo, ativo permanente, ativo imobilizado ativo fixo; ativo imobilizado; ativo permanente ativo imobilizado ativo indexado pela inflation ativo intangvel ativo intangvel ativo intangvel ativo intangvel ativo lquido Ativo lquido , acervo patrimonial ativo lquido bsico ativo monetrio ativo no circulante ativo nominal ativo oculto ativo operacional ativo pendente ativo permanente ativo principal ativo real ativo realizvel ativo realizvel a curto prazo ativo tangvel ativo tangvel ativo tangvel ativo tangvel ativo; acerto; patrimnio; bens ativos arrendados ativos com incidncia de juros ativos de hipotecas executadas ativos de reserva ativos gerados de receita Ativos intangveis, valores no materiais ativos no contabilizados ativos no monetrios, passivos no monetrios ativos principais ativos produtivos ativos sem rendimento (juros) Ativos, bens, haveres ato constitutivo ato danoso que d causa a reparao por responsabilidade civil Ato das Disposies Constitucionais Transitrias ADCT Ato de Concentrao - A/C ato declaratrio (normativo) ato dos acionistas ou dos diretores eleitos ato fortuito ato normativo atos ilegais praticados por empresas atrasado (dvida no paga no vencimento) atrasados de juros; juros em atraso

atraso comercial atravs do que atravessador atrelar atribuies atributos atrito atual atualizao de sistemas atualizao monetria atualizado atuarial aturio Aturio, estatstico audincia audincia de instruo

audincia de instruo (processo) audincia de instruo e julgamento audincia de julgamento audincia, entrevista audincia; conhecimento (ao; pedido) auditar auditor auditor auditor auditor auditor contnuo, auditor recorrente auditor externo auditor independente auditor interno auditor interno auditor interno auditor interno auditor precedente, auditor anterior auditor principal auditor principal (responsvel pela auditoria da parte principal de um grupo de empresas) auditor pblico auditor recm-contratado auditores (independentes) auditoria auditoria (direito processual) auditoria administrativa auditoria anual auditoria de assuntos do meio ambiente auditoria de contas auditoria de escopo limitado auditoria de final de ano auditoria de nterim, auditoria intermediria auditoria de preveno de poluio auditoria de sistema de computador auditoria de sistemas auditoria em conjunto (feita por mais de uma firma de auditoria, com um s parecer)

auditoria externa auditoria independente auditoria interna auditoria obrigatria auditoria operacional auditoria peridica auditoria preliminar auditoria recorrente auditorias simultneas (emisso de pareceres por mais de uma firma de auditoria) auferido auferir aumentar aumentar de valor (nos livros) aumento Aumento (atividade, negcio) crescimento rpido aumento de capital aumento de preo aumento de valor resultante de avaliao ausncia devido doena (empregado) ausente sem autorizao austeridade monetria autarquia autarquia (ou empresa paraestatal) autenticao; reconhecimento; abono autenticado (cpia, etc.) autenticar autntico auto de concluso auto de infrao auto de infrao (fiscal)

auto de infrao fiscal auto-atendimento telefnico auto-avaliao autofalncia autofinanciamento auto-lanado automao Automao, automatizao autnomo autnomo autnomo autnomo autor da ao; queixoso; querelante; demandante; reclamante autor intelectual autoridade competente autoridade fiscal federal autoridade judicial autoridade para executar autoridade porturia (portos e aeroportos)

autoridades competentes autoridades da imigrao autoridades fiscais, autoridades tributrias autoridades governamentais autoridades normativas autorizao autorizao judicial autorizao para cumprimento Autorizao para Movimentao - AM (formulrio utilizado para pedir autorizao para movimentao de conta vinculada) autos autos autos autos autos autos

apartados conclusos de processo instrutores principais

autos, autos de um processo autos; ata; termo auto-seguro auto-suficincia autuao autuao fiscal autuao fiscal (imposto no pago) autuao fiscal (imposto pago a menor) autuar auxiliar auxiliar de escritrio auxlio lista telefnica; 102 auxlio creche auxlio doena auxlio-doena auxlio-funeral auxlio-maternidade auxlio-natalidade aval aval aval aval avaliao avaliao avaliao avaliao avaliao de bens do imobilizado avaliao de cargo avaliao de crdito avaliao de desempenho avaliao de estoques avaliao de mercado Avaliao de mercado , valorizao de mercado avaliao de risco

avaliao de transao de cmbio a termo, aplicando-se a taxa corrente pelo perodo restante avaliao do trabalho de um especialista, avaliao do trabalho de um perito avaliao jurdica avaliador avaliar avaliar (para fins de lanamento de imposto); lanar impostos avaliar estoques (para fins de contabilidade) avaliar novamente avalista avalizao do projeto avano importante avaria avaria grossa (seg.) avaria particular avaria particular (seg.) avena aventureiro averbao; apostilamento averbar averbar averbar averbar avisar aviso aviso de cobrana aviso de cobrana de imposto no pago aviso de cobrana de imposto pago a menor aviso de crdito aviso de entrega aviso de priso aviso de remessa aviso de sinistro aviso prvio aviso prvio aviso prvio aviso prvio avocar bacharel (bel.) em direito bacharel (bel.) em direito bacharel (bel.) em direito bacharel (bel.) em direito bafmetro baixa baixa de item do ativo imobilizado baixar (portaria, regulamento) baixar, dar baixa (item) baixar; editar baixas para despesas, retiradas, vendas (de itens do imobilizado) Baixssima atividade econmica ; queda brusca da atividade

baixo risco balana comercial Balana comercial balana comercial favorvel Balana comercial invisvel Balana comercial visvel balancear balancete balancete de verificao balancete final balancete; balancete intermedirio balano balano analtico balano analtico e sinttico Balano de pagamentos Balano geral, balancete balano intermedirio balano patrimonial balano patrimonial preliminar balano sinttico balco bancarrota bancarrota bancarrota bancarrota banco Banco (sociedade constituda por aes) banco agente banco altamente lquido Banco central Banco Central do Brasil - BACEN Banco Central Norte-Americano (EUA) banco comercial Banco comercial banco comercial Banco comercial banco comercial banco correspondente banco de atacado Banco de compensao Banco de Exportao e Importao dos Estados Unidos - EXIMBANK banco de investimento Banco de investimento banco de investimentos banco de jurados banco depositrio Banco do Nordeste do Brasil - BNB banco emissor banco estadual banco hipotecrio Banco Interamericano de Desenvolvimento - BID Banco Internacional de Reconstruo e Desenvolvimento - BIRD banco licenciado banco mltiplo

banco mltiplo banco mltiplo banco mltiplo Banco Nacional de Desenvolvimento Econmico e Social - BNDES banco preferencial banda cambial, faixa cambial bandeira branca banqueiro Barato Barganha barreira alfandegria barreiras comerciais base base (de avaliao) de registro contbil base contbil abrangente base de clculo reajustada base de custo base eqitativa, base de valor justo base imponvel base monetria base recorrente (peridica) bases eqitativas / comunicativas (entre partes independentes) bases tcnicas bastante procurador bem de famlia bem do imobilizado bem fungvel bem inativo bem infungvel bem mvel Bem, ativo, produto, mercadoria bem-conceituado bem-conhecido bem-estabelecido bem-estar social bem-feito bem-informado beneficiamento beneficiria adicional beneficirio beneficirio beneficirio beneficirio beneficirio do segurado beneficirio identificado do investimento; beneficirio registrado beneficirio; fideicomissrio beneficirio; sacador (letra de cmbio) benefcio benefcio adicional por morte benefcio da dvida benefcio da ordem benefcio fiscal benefcio marginal benefcio mnimo

benefcios adicionais Benefcios adicionais aos empregados benefcios de aposentadoria benefcios e pagamentos diferidos (penses) benefcios ps-aposentadoria benfeitoria benfeitoria em propriedade arrendada benfeitorias volupturias bens bens bens bens Bens (no servios) comprados e vendidos de/para outros pases bens alodiais bens corpreos Bens de capitais bens de capital bens de capital bens de capital bens de capital bens de consumo bens de consumo durveis bens de estoque; inventrio; estoques bens de produo bens de renda bens durveis bens em condomnio bens em condomnio bens em condomnio bens em condomnio bens em fidcia; administrao de bens de terceiros; fideicomisso bens empenhados bens imveis bens imveis bens imveis bens imveis bens mveis bens mveis e imveis bens mveis; bens pessoais bens no-durveis bens patrimoniais bens reversveis bens semoventes bens sociais bico injetor de combustvel bimensal bimestral biosseguridade bitributao boa f boa-f boi gordo boicote (s); boicotar (v) boletim de ocorrncia policial

boletim de subscrio boletim informativo boleto bolsa de empregos bolsa de futuros bolsa de futuros bolsa de futuros bolsa de futuros bolsa de mercadorias Bolsa de Mercadorias e Futuros - BM&F bolsa de mercadorias; mercado fsico bolsa de valores Bolsa de Valores de So Paulo - BOVESPA Bolsa de Valores do Rio de Janeiro - BOVERJ bolsa educacional bolsas de seguros bonificao bonificao (advertising) bonificao de aes bonificao em aes bonificao; gratificao; bnus bons costumes bnus bnus bnus bnus bnus ao portador bnus de converso da dvida bnus de desconto bnus de emisso bnus de emisso pblica bnus de juros atrasados (1991/1994) bnus de reduo temporria de juros bnus de reduo temporria de juros com capitalizao bnus de sada bnus de subscrio bnus de subscrio bnus de subscrio bnus de subscrio Bnus do Banco Central - BBC Bnus do Tesouro Nacional - BTN Bnus do Tesouro Nacional Fiscal - BTNF bnus na forma definitiva bnus na forma global Bnus, ttulos, obrigaes border box de opes brinde brocardo; axioma jurdico brochura bruto Bruto burlar burocracia busca busca (s); buscar (v)

busca e apreenso; penhor legal buscar opinies c.c. (com cpia) c.c. (compilado com) cabe salientar cabe salientar que cabealho cabimento de recurso cabvel cabo cabo (dlar-cabo) cadastro cadastro cadastro cadastro cadastro de contribuintes cadastro de contribuintes imobilirios Cadastro Geral de Contribuintes - CGC cadeia de distribuio cadeia de lojas, cadeia de restaurantes caderneta de depsito em poupana caderneta de poupana CADRI caducado caducar caducar (patente) caducidade caducidade caducidade caducidade caducidade caducidade caduco caixa caixa automtico em banco caixa de banco caixa de liquidao (banco) caixa de sugestes caixa dois, caixa "dois" caixa e bancos Caixa econmica Caixa Econmica Federal - CEF caixa eletrnico; posto de atendimento eletrnico caixa em mos caixa pequeno caixa-forte caixa-forte subterrnea calcular calcular "por dentro" (somar de novo ao valor de um bem, um lucro ou uma receita o valor do imposto correspondente antes deduzido) calcular mal clculo das probabilidades clculo do preo dos riscos de seguros

calnia cmara cmara de comrcio cmara de compensao Cmara dos Comuns (Br.) Cmara dos Deputados (EUA) Cmara dos Lordes (Br.) cambirio cmbio Cmbio cmbio Cmbio cmbio bloqueado cmbio contratado camel caminho basculante campo (espao) para melhoramento canal de comunicao canal de distribuio cancelamento cancelamento cancelamento cancelamento cancelamento (contab.) cancelar e substituir qualquer outro contrato cancelar; dispensar (pagamento) candidato candidatos prefeitura candidatura canhoto de cheques canhoto de documentos canibalizar capacidade capacidade capacidade capacidade capacidade analtica de julgamento capacidade de crdito/solvncia capacidade de endividamento capacidade de gerar lucros capacidade de gerar receita capacidade de julgamento capacidade de ler e escrever capacidade de pagamento dos clientes capacidade de pagar capacidade exeqvel de tomar emprstimo capacidade financeira para obter crdito capacidade fsica operacional capacidade ideal capacidade instalada capacidade ociosa capacidade operacional capacidade produtiva capacidade, competncia capataz, chefe de turma capital

Capital capital a realizar capital autorizado capital circulante; capital de giro capital com direito a voto capital com direito a voto, capital com direito votante capital contaminado capital de giro capital de giro lquido capital de giro negativo capital de giro, capital circulante capital de risco capital de risco capital de risco capital de risco Capital de uma empresa capital declarado capital destacado capital e reservas capital emitido capital estrangeiro capital excedente capital excedente capital excedente capital excedente capital fixo capital integralizado capital integralizado superior ao valor nominal capital mnimo capital no-integralizado capital nominal capital realizado Capital representado pelas aes ordinrias capital segurado capital sem direito a voto capital social capital social em aes capital subscrito capital sujeito a risco capital totalmente integralizado capital votante capitalista capitalizao capitalizao de emprstimos externos capitalizao de juros capitalizao de lucros e reservas capitalizar capitalizar (juros) capitania dos portos captao captao de gua captao de recursos captao de recursos financeiros caracterstica carter societrio

carncia (em assunto contencioso) carncia (perodo de); perodo de franquia; prazo de carncia carncia da ao carga carga a granel carga area carga de trabalho carga tributria cargo de confiana cargo; funo carimbo de borracha carn-leo caronista Carregamento ou descarregamento de uma barcaa ou o transporte da mesma carreto carro forte; carro blindado carro-chefe (marketing) carta branca carta complementar carta compromisso carta convite carta corrente carta de "conforto" carta de afretamento; carta partida carta de apresentao carta de comprometimento de crdito carta de confirmao de cumprimento de clusulas contratuais carta de contratao carta de contratao carta de contratao carta de contratao carta de crdito carta de crdito de performance incondicional, irrevogvel, pagvel primeira solicitao carta de crdito irrevogvel carta de crdito stand-by incondicional e irrevogvel Carta de dotao provisria (rateio) carta de encaminhamento carta de fiana carta de fiana (prestada a) carta de inteno carta de iseno de responsabilidade carta de preposio carta de representao carta de representao da administrao, carta de responsabilidade da administrao (aud.) carta opinativa carta partida carta patente carta patente carta patente

carta patente carta precatria de citao e penhora carta pregatria carta protocolada carta rogatria carta testemunhvel carta-circular carta-contrato carta-convite; pedido de cotao carto de apontamento de horas de trabalho carto de banco carto de crdito carto de dbito Carto de Identificao do Contribuinte - CIC carto de ponto carto magntico cartas de concordncia (para utilizao de parecer em publicaes) Carteira carteira de aes carteira de cmbio carteira de emprstimos carteira de identidade; RG carteira de investimentos carteira de negcios carteira de pedidos carteira de trabalho carteira mnima de emprstimos carteira profissional carteiras administradas cartel cartes de assinaturas cartrio cartrio de notas cartrio de protestos de ttulos cartrio de registro civil das pessoas jurdicas cartrio de registro de imveis cartrio de registro de ttulos e documentos cartrios pblicos crtula; cartela

casa civil Casa da moeda , grande quantidade de dinheiro casa de mquinas (naveg.) casamento em regime de comunho de bens casamento sob o regime de comunho parcial de bens casamento sob o regime de comunho universal de bens casamento sob o regime de separao de bens caso caso de diversidade (de cidadania) caso de inadimplemento caso fortuito

caso fortuito caso fortuito caso fortuito cassar castigos fsicos casual casualidade catalisador catlogo categoria profissional cauo cauo cauo cauo cauo dos diretores cauo em dinheiro Cauo ou garantia entregue ao credor, penhor cauo; depsito em garantia cauo; garantia; ttulo de crdito; ttulo mobilirio caucionrio causa de pedir; possibilidade jurdica cautela cautela de aes cautela de aes; ttulo (patente) cautelar cavalo mecnico cedente cedente, cessionrio cedente; concedente ceder ceder resseguro ceder; cessionrio cdula cdula de anlise cdula de crdito cdula de registro de erro cdula pignoratcia de debntures celebrar (contrato) clulas de trabalho censo Centrais Eltricas Brasileiras S.A. - ELETROBRS Central de Custdia e de Liquidao Financeira de Ttulos - CETIP Central Geral dos Trabalhadores - CGT Central nica de Trabalhadores - CUT Central nica de Trabalhadores - CUT Central nica de Trabalhadores - CUT Central nica de Trabalhadores - CUT Centro das Indstrias do Estado de So Paulo CIESP centro de custo Centro de Estatstica e Informaes - CEI centro de lucros centro de negcios Centro Integrado de Apoio Criana - CIAC

Centro Tcnico Aeroespacial - CTA cerceado certido certido de andamento certido de bem imvel certido de Breve Relato expedida pela Junta Comercial do Estado de SP certido de filiao vintenria certido de inscrio na dvida ativa certido de bito certido de objeto e p certido de quitao de tributos federais certido de sentena certido negativa certido negativa de dbito - CND certido Negativa de Dvida Ativa da Unio expedida pelas autoridades Tributrias Federais atestando... certido negativa de imposto de renda certido Negativa de Tributos Federais expedida pela Secretaria da Receita Federal atestando a inexistncia, sob sua jurisdio de pagamentos vencidos relativos aos impostos em nome de... certido negativa passada por rgo... certido negativa; declarao de desimpedimento certido/certificado de andamento (M&P) certides de Distribuies Cveis da Comarca da Capital certides de Protestos do Cartrio de Protestos certides de Reclamaes Trabalhistas propostas perante a Justia do Trabalho certides Negativas de Dbitos expedidas pelo INSS - Instituto Nacional de Seguro Social certides vintenrias dos Cartrios de Registros pertinentes descrevendo o histrico de propriedade do imvel Certificao , autenticao Certificao de aes Certificado , atestado , parecer , laudo certificado de ao certificado de aes, cautela de aes certificado de andamento certificado de aturio certificado de autorizao certificado de autorizao certificado de autorizao certificado de autorizao certificado de avaria certificado de averbao certificado de Depsito certificado de depsito a taxas de juros flutuantes

certificado de depsito taxas de juros flutuantes certificado de depsito bancrio Certificado de Depsito Bancrio - CDB certificado de depsito bancrio (CDB) certificado de depsito de ao certificado de depsito de colocao pblica taxas de juros flutuantes Certificado de Depsito Interfinanceiro - CDI certificado de filiao vintenria certificado de origem Certificado de Participao em Reflorestamento CPR Certificado de privatizao - CP certificado de registro certificado de registro de capital certificado de registro de fabricao certificado de regularidade de situao certificado de regularidade de situao - CRS certificado de seguro certificado de transferncia Certificado de transferncia (documento autorizando uma companhia a transferir aes de um acionista para outro) certificado mltiplo de aes certificado para troca ou converso de direito real sobre parte ideal em bnus globais certificado provisrio certificados de depsito a prazo certificados de depsito com taxa fixa certificados de depsito com taxa flutuante certifico e dou f certifique-se certo (lquido e certo) certo (sendo certo de que) certo e ajustado cessao do estado de liquidao cesso cesso de "export notes" cesso de direitos cesso de direitos cesso de direitos cesso de direitos cesso de duplicatas; compra de contas a receber cesso de participao acionria cessionrio cessionrio cessionrio cessionrio cessionrio; concessionrio cesta bsica cesta bsica cesta bsica cesta bsica cesta de ndices

cesta de moedas CETIP CGC chamada (para pagamento de aes ou fundos emprestados ou para entrega de garantia adicional) chamada de capital chamada de mo de obra chamamento autoria chamamento ao processo chamar autoria chamariz; isca chancela mecnica chancela mecnica chancela mecnica chancela mecnica charada chefe Chefe, capataz cheque cheque administrativo cheque administrativo cheque administrativo cheque administrativo cheque administrativo cheque administrativo cheque avulso cheque cancelado cheque cruzado cheque cruzado cheque cruzado cheque cruzado cheque de viagem cheque em branco cheque cheque cheque cheque cheque cheque cheque cheque cheque cheque cheque futuro) cheque cheque cheque cheque cheque em compensao especial frio frio frio frio no descontado nominal nominal/nominativo ps-datado (com data futura) pr-datado (com data atual para desconto sem fundos sem fundos sem fundos sem fundos visado

cheque visado cheque visado cheque visado ciclo comercial ciclo contbil ciclo de fluxo de caixa ciclo de negcios ciclo de produo ciclo de vida ciclo econmico Ciclo econmico ciclo operacional cidadania dupla cidado; cidadania cincia do processo Cincia econmica , cincia da economia ciente ciente e de acordo CIF CIF (custo, seguro, frete) cifrao cifras cifras arredondadas cilada cindida cinta transportadora ciranda financeira circulante circulante; passivo circulante; passivo exigvel; circulante circular circularizao circunscrio imobiliria ciso ciso parcial ciso parcial ciso parcial ciso parcial ciso total ciso total ciso total ciso total citao citao citao citao citao citao citao do protesto citao judicial citao; mandado judicial CKD classificao classificao de pessoal classificao de um banco no setor da atividade bancria ("ranking") classificao do desempenho

classificao por mritos classificar clusula clusula clusula clusula clusula adicional clusula compromissria clusula compromissria (arbitragem) clusula de abandono clusula de ajuste clusula de arbitramento clusula de cobertura clusula de contrato clusula de franquia clusula de guerra clusula de invalidez clusula de paridade cambial clusula de qualquer motorista clusula de rateio clusula de reajuste clusula de reposio clusula de retenes e limites clasula de valor no mercado clusula de vencimento antecipado clusula hipotecria clusula penal

clusula potestativa ou leonina clusula resolutria clusulas e condies; termos e condies clusulas reprobatrias clusulas restritivas clusulas, disposies cliente cliente com saldo credor Cliente comum, compra facilmente sem se importar com a qualidade (informal) cliente do exterior clientela clientes clientes principais CND coao coao coao coao co-autor coberta (situao em que os riscos de juros e mercado esto cobertos) cobertura cobertura cobertura cobertura cobertura adicional contra perdas e danos

cobertura cobertura cobertura cobertura cobertura cobertura cobertura cobertura cobertura

bsica cambial cambial cambial cambial de assistncia mdica de capital de dirias hospitalares de mortalidade

cobertura suplementar dos riscos de catstrofes cobertura suplementar, cobertura acessria cobertura total coberturas cobrador cobrana cobrana cobrana cobrana cobrana judicial cobrvel cobrir as despesas COD (pagamento contra entrega) codificao cdigo Buzaid cdigo civil cdigo comercial cdigo de defesa do consumidor cdigo de tica profissional cdigo de obras Cdigo de Processo Civil - CPC Cdigo de Processo Penal - CPP cdigo penal Cdigo Tributrio Federal (EUA) Cdigo Tributrio Nacional - CTN cdigos de autenticao cdigos de identificao coeficiente Coeficiente de produo coeficientes-chave coercitvel co-financiamento; financiamento conjunto cofre particular em banco cofres, cofres especiais cogitada coibir abusos coisa julgada colao (inventrio) colateral; garantia de emprstimo bancrio colega (-); scio (+) colegiado colgio eleitoral colendo colidncia; divergncia anteriormente impeditiva coligada

colis/postal/postaux coliso collar de taxas de juros colocao de executivos, recolocao (de profissional) colocao de papis colocao de resseguro colocao direta colocao em funcionamento colocao privada colocao pblica colocaes de ttulos privados coluso com a presente com aporte de numerrio com base em com defeito com desconto com direitos com dividendo com falta de com fins lucrativos com iseno de interesses (em transao) com poderes de com proposta de poltica com proposta de poltica com proposta de poltica com proposta de poltica com reserva de iguais para si com testamento anexo comanditrio comando de circulao comarca comarca comarca comarca combinao combinao de atividades de marketing combinao de empresas combinado com comentar (uma lei) comercializao comercializao comercializao comercializao comercializar comerciante comerciante comerciante comerciante comercirio comrcio comrcio bilateral (entre dois pases) comrcio de produtos bsicos, comrcio de produtos primrios comrcio exterior comrcio interno

cometimento da crime cominao pecuniria; multa cominaes Comisso comisso (em transaes) comisso adicional; comisso de abertura comisso da underwriter de valores mobilirios comisso de administrao comisso de agenciamento comisso de arbitragem comisso de auditoria, comit de auditoria Comisso de Benefcios Fiscais e Programas Especiais de Exportao - BEFIEX comisso de compromisso comisso de contratao comisso de corretagem comisso de direo, comit diretor (orientador), comit-piloto Comisso de Incentivos Exportao - CIEX comisso de intermedirios / intermediao comisso de negociao/ com. paritria comisso de participao comisso de permanncia comisso de resseguro comisso de valores mobilirios Comisso de Valores Mobilirios - CVM Comisso de Valores Mobilirios - CVM Comisso de Valores Mobilirios - CVM Comisso de Valores Mobilirios - CVM Comisso Especial de Licitao Comisso Interna de Preveno de Acidentes CIPA Comisso Interna de Preveno de Acidentes CIPA Comisso Interna de Preveno de Acidentes CIPA Comisso Interna de Preveno de Acidentes CIPA comisso local comisso mercantil

comisso paritria Comisso pela igualdade de oportunidade de empregos comisso retida em grandes negcios comisso sobre vendas comissrio comissrio em concordata comissionamento (equipamentos) comisses consultivas para resolver problemas com CNSP comisses de trabalhadores comisses sobre prmios emitidos comisses sobre prmios retrocedidos comitaes aqui previstas

comit comit de administrao Comit de Contabilidade Financeira e Gerencial IFAC) Comit de Divulgao do Mercado de Capitais CODIMEC Comit de Normas Contbeis Internacionais - IASC Comit do Setor Pblico - CSP comit examinador de segurados comit executivo Comit Internacional de Prticas de Auditoria IFAC comit para assunto especfico comitente comitente comitente comitente comitente (Stock Exch.) comodante comodatrio comodato companhia companhia aberta Companhia associada ou coligada companhia controladora holding companhia de investimentos companhia de seguros companhia de seguros mtuos Companhia Estadual de Tecnologia de Saneamento Bsico e Defesa do Meio Ambiente - CETESB companhia fechada; sociedade de capital fechado companhia hipotecria companhia limitada - cia. Companhia matriz, controladora, constituinte porm, sob controle da holding companhia operante Companhia Paulista de Fora e Luz (CPFL) Companhia que controla os interesses de outras de funes similares companhia seguradora Companhia, sociedade, empresa companhias cedentes companhias de seguros consorciadas comparabilidade (de informaes financeiras) comparecimento compartilhamento de termpo compensao compensao compensao compensao compensao compensao

compensao (de indbito) compensao (ttulos); desembarao; despacho (dir. martimo) compensao de cheques compensao de ttulos compensao por perdas e danos compensar compensar (v) compensar passivo fictcio compensar um cheque compete ao ministrio determinar competncia competncia no cargo competncia profissional (incluindo qualificao) competente compilao complessividade (abrangente) Componente compor comportamento de compradores comportamento do consumidor comportamento profissional, atitude profissional composio (acordo, transao composio com credores composio de portfolio dos fundos e carteiras administradas (mais opes para a) Composio de preos compra Compra com pagamento em prestaes compra de aes ordinrias compra de bens de forma global - porteira fechada compra de material de consumo, compra de suprimentos compra e venda a termo Compra e venda de aes e bnus depois do horrio regular do prego compra e venda de ttulos no mesmo dia Compra venta de acciones de una misma empresa a precios diferentes al mismo tiempo; pudiendo mantener el precio Compra/venda de aes de uma mesma empresa e preos diferentes ao mesmo tempo. comprador comprar ttulos na expectativa de alta/baixa, comprar aes na expectativa de alta/baixa compreender compreender; abranger comprometer-se compromissrio comprador; promitente comprador compromissrio vendedor; promitente vendedor compromisso compromisso (arbitragem)

compromisso de compra e venda compromisso obrigatrio compromisso para aquisio de imobilizado compromissos de recompra do mercado monetrio comprovao de perda ou prejuzo comprovante comprovante comprovante comprovante comprovante de caixa comprovante de depsito bancrio comprovante de lanamento compulsrio comunho de bens comunho de bens comunho de bens comunho de bens comunho de bens comunicao comunicao do sinistro comunicado comunicado impresa Comunicado de Acidente de Trabalho - CAT Comunidade Econmica Europia comutao concedente concedente de crdito concedente; estipulante; instituidor (trust) conceder a palavra conceito de correlao entre receitas e despesas conceito de relevncia conceituada reputao concentrao concesso concesso concesso concesso concesso de crdito concesso de crdito concesso de crdito concesso de crdito concessionrio concessionrio concessionrio concessionrio concessionrio de servios pblicos concessor de emprstimos concessor de licena concluir fase de instruo concluso concluso atingida, concluso a que se chegou conclusivo concomitante concordar concordar, contribuir

concordata concordata concordata concordata Concorrncia concorrncia desleal concorrncia pblica concorrncia pblica concorrncia pblica concorrncia pblica concorrncia; licitao concorrente concorrente desconhecido concretizao concurso concurso de credores concusso condo (m.) condenao condenado condenar condio precedente; pr-requisito condio resolutiva condio suspensiva condies (clusulas) de emprstimos, condies de financiamentos condies de crdito condies de licitao condies de trabalho insatisfatrias condies de venda condies estritamente comutativas (Lei Brasileira das S.A.) condies financeiras, estar em melhores condies previstas no... condomnio condomnio (conjunto de prdios) conduo dos negcios condutor condutor condutor condutor confeco conferncia conferncia (mais de duas pessoas na mesma ligao telefnica) conferncia das transaes conferncia de bens e direitos conferir conferir conferir conferir confiabilidade confiana

confivel confivel; confiar (v) confidencial configurar confinamento; deteno confirmao confirmao bancria confirmao de recebimento confirmao negativa confirmao positiva confirmaes recebidas (de circulao) confiscar confisso de dvida confisso ficta conflito de interesses confrontao (limites de terreno) confrontao das partes confrontado congelamento de preos congelar conglomerado Congresso Nacional conhecer uma ao conhecimento de embarque conhecimento de embarque areo conhecimento do depsito conhecimento do despacho conhecimentos tcnicos conjunta ou separadamente conjunto de bens (de uma pessoa) conjunto de circuito impresso conjunto de medidas que resultam em reestruturao organizacional consanginidade Conselho Administrativo de Defesa Econmica CADE Conselho Administrativo de Defesa Econmica CADE Conselho Administrativo de Defesa Econmica CADE Conselho Administrativo de Defesa Econmica CADE conselho administrativo; conselho de administrao conselho consultivo conselho consultivo conselho consultivo conselho consultivo conselho de administrao de fundaes Conselho de administrao, diretoria conselho de contribuintes Conselho de Desenvolvimento Industrial - CDI Conselho de Poltica Aduaneira - CPA conselho de sentena conselho deliberativo

conselho diretor Conselho Federal de Contabilidade - CFC conselho fiscal conselho fiscal conselho fiscal conselho fiscal Conselho Interministerial de Preos - CIP Conselho Interministerial de Preos (CIP) Conselho Monetrio Nacional - CMN Conselho Nacional das Zonas de Processamento de Exportao - CZPE Conselho Nacional de Abastecimento (antes, CFP Companhia de Financeiamento da Produo) CONAB Conselho Nacional de Desenvolvimento Cientfico e Tecnolgico - CNPq Conselho Nacional de Informtica e Automao CONIN Conselho Conselho Conselho Conselho Conselho Nacional Nacional Nacional Nacional Nacional de de de de de Poltica Fazendria - CONFAZ Poltica Salarial Poltica Salarial - CNPS Seguros Privados - CNSP Siderurgia - CONSIDER

Conselho Nacional de Telecomunicaes - CONTEL Conselho Nacional do Petrleo - CNP Conselho Regional de Contabilidade - CRC Conselho Regional de Contabilidade - CRC Conselho Regional de Contabilidade - CRC Conselho Regional de Contabilidade - CRC Conselho Regional de Economia - CRE Conselho Regional de Engenharia, Arquitetura e Agronomia - CREA Conselho Regional de Tcnicos em Administrao CRTA consenso consentimento conseqncia conseqncias fiscais conservadorismo conservar consignao (em) consignao em juzo, consignao em pagamento consignador consignatrio consolidao Consolidao das Leis de Trabalho - CLT Consolidao das Leis do Trabalho - CLT consolidao linha a linha consolidao; fuso (A + B = C) Consolidados, ttulos da dvida pblica consolidar consrcio consrcio consrcio

consrcio consrcio de bancos conspurcar constante constituio (de sociedade) constituio do capital constituinte constituir advogado constituir renncia de seu direito de constituir uma pessoa jurdica construes em andamento construir consubstanciar consubstanciar, comprovar consulta consulta consulta consulta consulta especial consulta pblica prvia consulta; pedido de cotao; sindicncia Consultor consultor de investimentos Consultor Geral da Repblica consultor jurdico consultor jurdico geral consultor; analista de investimento consultoria de organizao consultoria de organizaes Consumidor consumidor final consumidor interno consumo consumo de material consumo relativo Conta conta bancria conta bloqueada conta cativa conta congelada conta conjunta conta corrente conta corrente conta corrente conta corrente Conta corrente conta de aes (ttulos) conta de adiantamento conta de capital conta de cobrana duvidosa conta de compensao conta de compensao conta de compensao conta de compensao conta de controle

conta de correspondentes no pas e no exterior (contas do banco com outros bancos) conta de custdia Conta de depsito conta de depsito a prazo conta de depsito vista em banco conta de depsito para poupana conta de despesa conta de liquidao conta de lucros e perdas conta de movimento bancria conta de poupana conta de rateio conta de resultado conta de resultado pendente (passivo); resultado de exerccio futuro conta de reteno de correspondncia conta do resultado conta em aberto conta em forma de T conta em suspenso conta garantida conta grfica conta inativa conta pessoal conta pr-memria Conta que registra averba autorizada, conta de distribuio de lucro conta remunerada conta subsidiria conta transitria conta vinculada contabilidade Contabilidade contabilidade Contabilidade contabilidade a nvel geral de preos contabilidade a valores atuais contabilidade criativa contabilidade de custos Contabilidade de gesto contabilidade fiduciria contabilidade financeira contabilidade geral contabilidade gerencial contabilidade industrial contabilidade integrada contabilidade que leva em conta os efeitos da inflao contabilidade tributria contabilizao baseada na competncia (de exerccios) contabilizar conta-depsito; conta bancria que, geralmente, rende juros contador

contador auxiliar contador snior contador-geral contadoria do juiz contagem cclica, contagem rotativa contagem de estoques contagem de valores mobilirios

contagem do prazo em dobro contagens em sistema de rodzio contagens por teste contaminado (capital) contaminar conta-movimento contas a pagar contas a pagar a fornecedores contas a receber contas a receber com direito a reclamao, contas a receber com direito a recurso contas a receber de bancos contas a receber descontadas contas a receber negociadas contas a redeber de clientes contas canceladas (de clientes falecidos) Contas consolidadas contas de comerciantes contas de compensao (em balano) contas de diretores de funcionrios e de empresas de um banco; contas internas contas de realizao duvidosa, proviso para devedores duvidosos contas de resultado pendente (ativo) contas de resultado pendente (passivo) contas incobrveis contato contemplar contemplar, considerar Conteno de crdito conteno de custos contencioso contestao contestao (ru); defesa; manifestao rplica contestao por negao geral contestada contestante contestar contedo contingncia contingncia de ganho contingncia fiscal contingncia fiscal contingncia fiscal contingncia fiscal contingncia passiva

contingncias pendentes continuao continuar continuidade continuidade operacional dos negcios da empresa, continuidade normal dos negcios da empresa conto do vigrio contornar contornar, no cumprir (uma deciso) contra (x) contra minuta contra-ao; reconveno (dir. processual) contra-arrazoado; contra-razes de apelao contrabalano contrabando contrao de crdito contra-cheque contraditrio contraditrio (que seja estabelecido o contraditrio) contraente; que ou quem contrai contra-entrega contrafao, imitao (M&P) contrafao, imitao (marcas e patentes) contraparte contrapartida contrapartida contrapartida contrapartida contrapartida contrapartida contra-partida contrapartida de lanamento contraprestao; remunerao; torna contrariamente contrariedade contratao contratao (de profissional) contratada contratador; contratante contratar pessoal contratar servios advocatcios contrato Contrato contrato (s); contratar (v) contrato a longo prazo contrato a termo contrato a termo contrato a termo contrato a termo contrato vista contrato administrativo contrato aleatrio contrato chave em mos

contrato coletivo de trabalho contrato com a administrao pblica contrato de abertura de crdito contrato de adeso contrato de administrao Contrato de aluguel ou arrendamento contrato de arredamento de bens de capital contrato de arredamento mercantil contrato de assistncia tcnica contrato de associao contrato de assuno de dvida contrato de cmbio contrato de cmbio contrato de cmbio contrato de cmbio contrato de cmbio a termo contrato de cauo; contrato de depsito de aes contrato de cesso e transferncia de aes contrato de comercializao; marketing contrato de comodato contrato de compra contrato de compra e venda de aes contrato de compra e venda de aes promessa de compra e venda de aes e outras avenas contrato de compra e venda de estabelecimento contrato contrato contrato contrato contrato contrato contrato de de de de de de de concesso constituio (de Soc.) constituio de usufruto consultoria de investimentos cooperao tcnico-industrial custdia custdia

contrato de custdia contrato de custdia contrato de depsito de aes (contrato de cauo) contrato de depsito em garantia contrato de distribuio contrato de dvida contrato de emprstimo contrato de emprstimo, contrato de financiamento contrato de experincia contrato de fabricao sob encomenda contrato de financiamento contrato contrato contrato contrato de de de de fornecimento de tecnologia industrial futuros futuros a curto prazo futuros a longo prazo

contrato de gaveta; carta de iseno de responsabilidade contrato contrato contrato contrato contrato contrato contrato contrato de de de de de de de de gesto de bens e/ou valores hospedagem licena para explorao do patente licenciamento (ou licena) licenciamento de uso de marca locao mtuo opo

contrato de opo de compra de quotas contrato de paridade de indexadores contrato de participao e compromisso de financiamento de capital de giro contrato de participao nos custos contrato de penhor contrato de preo fixo contrato de prestao de assistncia contrato de prestao de aval contrato de prestao de servios contrato de prestao de servios de copa contrato de repasse de emprstimo contrato de risco contrato de servios tcnicos especializados contrato de sigilo contrato contrato contrato contrato contrato contrato contrato contrato contrato de sub-licena para explorao de patente de trabalho de trabalho de trabalho de trabalho de transferncia de aes de transferncia de know-how de vendas epistolar

contrato p/ financiamento de Importao de bens contrato para entrega de unidade industrial pronta para funcionar contrato plurilateral contrato por administrao contrato social (Ltda.) contratos bilaterais contratos de derivativos contratos de moedas no mercado futuro contratos executveis contravalor contraveno contraveno (penal) contravir contribuio previdncia social contribuio assistencial contribuio confederativa contribuio de aposentadoria contribuio de capital

contribuio para a Previdncia Social contribuio para o Financiamento da Seguridade Social (substituta do Finsocial) - COFINS Contribuio para o Financiamento de Seguridade Social - COFINS (substituto do Finsocial) contribuio para o lucro Contribuio Provisional sobre Movimentao Financeira - CPMF contribuio social - CS contribuio social sobre o lucro lquido - CSLL ou CSSL contribuinte contribuinte (pessoa fsica) contribuinte (pessoa jurdica) controlada controlada em conjunto (empresa) controlador (pessoa que exerce a funo de controladoria) controladora controlar controle controle acionrio controle administrativo controle cambial Controle cambial controle compensatrio controle contbil controle contbil interno controle de custos controle de entrada, controle de sada (hotis) controle de estoques controle de material controle de poluio controle de produo Controle de produo controle de produo Controle de produo Controle de qualidade controle do razo controle interno controle operacional Controle oramentrio controles controles administrativos, controles gerenciais controles de deteco controles de preos controles de processamento controles diretos controles independentes e da administrao controles para salvaguardar ativos controles preventivos controles-chave controvrsia ou disputa convalidar conveno

conveno (de custo histrico, por exemplo) conveno contbil convenincia convenincia convenincia convenincia conveniente convnio convnio convnio convnio conversao conversao simultnea; conference call converso converso de dvida em investimento converso de moeda estrangeira converso para moeda estrangeira (de demonstraes financeiras) conversibilidade convico convocao (assemblia); edital de convocao convocao (edital) convocao (em geral) convocar convocar (assemblia) co-obrigado co-obrigados nos ttulos cooperao internacional cooperativa cooperativa de crdito Coordenao de Informaes Econmico-Fiscais CIEF Coordenao do Sistema de Tributao - CST Coordenador da Administrao do Trabalho - CAT Coordenador do Sistema de Arrecadao - CSA coordenador geral cpia autenticada cpia, via corpo de jurados corpo e escopo de uma lei; em oposio ao prembulo Corporao Financeira Internacional - IFC corporativismo correo de um erro correo monetria correo monetria correo monetria correo monetria correo monetria do capital Corregedor Geral de Justia corregedor, corregedoria; magistrada correio correio eletrnico correio rpido corrente doutrinria correr riscos

correspondente, no pas ou no exterior, de outros bancos (contas de outros bancos com o banco) relaes interbancrias ou interdepartamentais corretagem corretor corretor de cmbio; corretor de valores corretor de investimentos corretor de mercadorias corretor de seguros Corretor de ttulos corretor de valores corretor de valores corretor de valores corretor de valores Corretor, agente Corretora corretora; intermedirio; concessionrio corretoras de hipotecas corte de custos corte de documentao corte rudimentar / montagem corte transversal (naveg.) corte; tribunal; juzo; vara cortes cortes / reduo em investimentos co-seguro costado de bombordo (naveg.) costume, hbito cota Cota de importao Cotao cotao abaixo do valor justo cotar acima do preo Cotar preo cotista couvert artstico CPF CPF; CIC CPI creche credenciado creditar crdito Crdito crdito crdito Crdito crdito crdito ampliado crdito ao consumidor crdito comercial crdito de exportao crdito de importao crdito de liquidao duvidosa

crdito diferido crdito documentrio crdito em conta corrente crdito extraordinrio crdito fiscal crdito fiscal do exterior crdito irrevogvel crdito quirogrfico Crdito restrito crdito rotativo Crdito, monoplio, cartel, depsito em custdia, custdia crditos com empresas controladora e ligadas crditos documentrios crditos em liquidao crditos em liquidao crditos em liquidao crditos em liquidao crditos garantidos pelo governo crditos habilitados credor Credor credor hipotecrio credor pignoratcio credor preferencial credor quirografrio credor quirografrio credor quirografrio credor quirografrio credor; mutuante credora caucionada credores (em contrato de emprstimo) crescer (v) crescimento (s) crescimento de consumo crescimento econmico crescimento econmico auto-sustentado criar; levantar (fundos; dinheiro); aumentar (salrios; impostos); alterar para maior crime culposo crime de lesa-ptria crime de prevaricao crime de usura crime doloso crime falimentar crime hediondo crime qualificado crime, delito penal crimes dolosos contra a vida crise de liquidez critrio de (ao) critrio exclusivo de (a) critrio, critrios critrios de diversificao de carteira cronograma cronograma cronograma

cronograma cronograma cronograma CTN CTPS (Carteira de Trabalho e Previdncia Social) culpa culpa culpa culpa culpa grave culposo culposo culposo culposo cumpra-se cumprimento (de contrato); adimplemento cumprimento aos pedidos cumprir cumprir (contratos ou clusulas contratuais) cumprir (prazos) cumprir uma sentena cumulativo cunhar cunho cupom

Ingls enforcement execution

Christmas bonus short-term, current at risk N.O.V. (non obstante veredicto) in favor of on behalf of; in favor of in bulk maneuver, attack, challenge to order counterparty, other party on credit; on a deferred payment basis; financed At market price on first demand from the outset; theoretically in this regard; by the way fireproof theft-proof at any time court from which a dispute is sent to another, which is the ad quem court. These terms also refer to beginning and end of time period: dia a quo and dia ad quem client receivables outstanding receivable or payable SS (scilicet); that is to say; namely; to wit to be furnished / provided forward forward (adj.) free of charge; without charge temporarily universally at a given price on demand, at sight Spot decision attached (to an appeal) u. (undersigned) p. a. (per annum) below the line below par identified below abandonment walkout to deduct, discount, reduce by, rebate; less rebate, abatement discount, rebate discount, rebate, abatement opening of the bids going public to go public opening of loan facility; extension of credit opening of public enquiry opening of probate proceedings

economic opening accommodated accommodation maker, accommodation party guarantee; warrant form-driven approach substantive approach top management approach top-down approach business approach approach abortion comprehensive to relinquish; to waive; to give up to set a precedent filing of a lawsuit abrogate absenteeism to acquit; to dismiss charges against acquittal; absolution; pardon; dismissal; discharge absorb overabsorb those legally impeded abstaining from voting Rebste, discount abuse of authority corner the market; form a monopoly stock (USA), share (UK) share annulment; action; action for annulment; or (if possible) action seeking to annul... bearer stock (USA), bearer share (UK) unregistered share bonus stock (USA), bonus share (UK) forfeited share precautionary measure;(when used to enjoin another's actions) action for preliminary injunction; writ of prevention; court action, precautionary suit; ancillary action precautionary action incidental to bond for court costs and fees cum dividend civil action class action class action (suit) voting stock (USA), voting share (UK) senior stock (USA) injunction action requesting injunction; punitive action indemnity action, condemnatory action consignment action; payment into court proceeding remedial action action for goods sold with title retention collection action free lease suit cognitive proceeding enforcement action eviction eviction action

trespass vis et armis continuing trespass fruition share fruition share action for account reconciliation/settlement blue-chip stock (USA), blue-chip share (UK) trespass to try title (?) trespass on the case (?) liability action civil liability suit declaratory action direct clause treasury stock (USA), treasury share (UK) treasury share treasury stock (USA), treasury share (UK) endorsable share book entry share book-entry share book entry share lawsuit execution proceedings fractional share fungible share mortgage foreclosure proceedings litigation proceedings; court action/proceeding claim dismissed rejected claim claim dismissed, rejected claim legal action, lawsuit monition action unlisted security nominative stock (USA), nominative share (UK) registered share nominative stock (USA), nominative share (UK) registered share common stock (USA), common share (UK), ordinary stock (USA) ordinary lawsuit Ordinary share ordinary action / proceeding; civil suit / action; common share common stock (USA), common share (UK), ordinary stock (USA) ordinary lawsuit Ordinary share ordinary action / proceeding; civil suit / action; common share ordinary action for recovery of unduly paid debt; ordinary suit to recover amounts not owed or paid in error act or omission malicious or culpable (faulty, negligent) act or omission defeasance action criminal action private criminal action public criminal action

ex rel. (ex relatione) class action action to recover damages preferred capital stock (USA), preferred capital share (UK) Preferred share preferred share, preference share (Brit.) preferred Preferred preferred preferred capital stock (USA), preferred capital share (UK) share share, preference share (Brit.) class A share

Cumulative preference share interlocutory action; writ of prevention; ancillary action real action; in rem action action or suit to recover, secondary suit claim; complaint revocation suit revocation action Nom voting share summary proceeding labor complaint / action ex-dividend debenture stock confrontation of witnesses confrontation hazard accept, fulfill, respect, obey said of a meeting not presided by chairman admission, admittance acceptance admission, admittance acceptance acceptance and retention of clients adopt accept a risk acknowledgment, acceptance bank acceptance acceptance deposit acceptance and withdrawal assets; wealth; estate holdings net assets access (v) (n) home banking assistance; counseling; consulting fixture; accessory production aids ancillary charges and fees accident collective accident contempt of court work related accident employment-related accident; labor accident; on-the-job accident

work related accident employment-related accident; labor accident; on-the-job accident personal accident above the line the foregoing identified above sue to sue; to bring action against stockholder (USA), shareholder (UK) shareholder stockholder (USA), shareholder (UK) shareholder Stockholder majority stockholder (USA), majority shareholder (UK) minority stockholder (USA), minority shareholder (UK) offering shareholder individual shareholder corporate shareholder severed shareholders equities Share leveraged stocks cheap stocks (USA) stock dividend (the interest represented by the shares that are issued as a dividend) forfeited shares shares in custody Blue chips Growth stock secondary stocks - "junk" debenture stock equity securities IRB shares donated capital stocks outstanding shares outstanding shares, issued shares outstanding stocks (USA), outstanding shares (UK) book-entry shares fungible shares Script capitalization issue inactive stocks (USA), inactive shares (UK) unissued capital regulatory actions offered shares Common stock/shares

Deferred (managers , founders ) share cumulative preferred stocks (USA), cumulative preferred shares (UK) capital stocks subscribed capital to accept (to receive without implying approval) follow-up; attendance follow-up, monitor, observe

follow-up; attendance follow-up, monitor, observe package (v) (n) counselling decision / judgment of an appeal arrangement with creditors settlement amicable settlement out-of-court settlement, amicable settlement amicable settlement out-of-court settlement, amicable settlement trade agreement offset agreement Forward Spread Agreement - FSA shareholders' agreement Forward Exchange Agreement - FXA gentlemen's agreement assignment agreement deed of assignment underwriting agreement (USA) cooperation agreement, cooperative agreement license agreement Pay agreemente participation agreement productivity agreement buy-back agreement nondisclosure agreement Forward Rate Agreement - FRA Exchange Rate Agreement - ERA mutual agreement voting agreement out-of-court settlement closing agreement General Agreement on Tariffs and Trade - GATT General Agreement on Trade and Services - GATS (UNO) General Agreement on Tariffs and Trade (GATT) court settlement futures contract preferential arrangements Agreement agreement, contract reverse repurchase agreements sale and repurchase agreements accrued with interest additional mark up charges; encumbrances accrual accrued profit and loss statement prosecution defendant; accused to acknowledge of a letter submitted to the approval of ... fitness addendum, addenda adequacy

adequate, fair, suitable adhesion compliance deferment Put Postponement (equity) advance advance payment advance advance payment foreign currency advance agreement Advance on Export Contracts advances to employees advances to suppliers advances from customers policy loans advance defer, postpone, delay addition further spread extra; extra for night work; overtime freight surcharge for renovation of the Merchant Marines additional state income tax health hazard allowance high-risk premium; dangerous / hazardous conditions allowance night additional overtime for night work night additional overtime for night work additional pay for insalubrity hazardous activities additional remuneration length of service additional commercial attach addendum; amendment to make an addendum to; to supplement; to amend administration, management management (of a company) administration, management management (of a company) estate planning Activity Based Management - ABM environmental affairs management trust administration funds management discretionary management of client funds line management personnel management management of third-party assets risk management sales management office management financial management

management by crisis management by exception management by objectives indirect government administration administrator, manager securities portfolio manager business administrator officers (of company) admission, admittance hire follow, adopt adulteration alloy, garble caveat attorney, lawyer, solicitor, legal counsel attorney; attorney-at-law; counsel; solicitor (England) attorney, lawyer, solicitor, legal counsel attorney; attorney-at-law; counsel; solicitor (England) counsellor defense attorney; counsel for the defense counsellor defense attorney; counsel for the defense attorney of record expert associate junior associate full associate senior associate unethical comparison affect adversely affect guaranteed to set bond; to bail; to guarantee bailable charterer charter agency, branch collection agency; bill collectors news agency National Agency for Telecommunications - ANATEL diary case scheduling by computer agent del credere agent marketers clearing agent process agent (agent for service of process, especially a process that may be served abroad on delinquent Brazilian borrower) insurance agent escrow agent (shares only); depositary escrow agent issuing agent direct writer sole agent commercial contact

trustee fiduciary agent; trustee trustee fiduciary agent; trustee commercial clerk agency to streamline; to make more efficient; to make more dynamic; expedite premium, goodwill, share premium premium (on subscription of stock above par value) premium, goodwill, share premium premium (on subscription of stock above par value) premium on the sales of subscription premium rate unearned premium unrealized premium share premium, stock premium bond premium usurer

to use reasonable effort, to act reasonably wave appellee appellant appeal bill of review; interlocutory appeal appeal against court regulations; special appeal according to specific regulations (only second level) tortfeasor (in civil action); aggressor agribusiness farming and cattle-raising, agriculture and livestock raising grouping of shares relief extensive aid cost of living allowance allowance cost of living allowance allowance filing of a lawsuit filing of a lawsuit to file a suit confirmed copy hereunder; pursuant hereto agreed, covenanted, settled adjuster fine-tune adjustment agreement, covenant, settlement adjustment agreement, covenant, settlement retrocative adjustment prior year adjustment premium adjustment replacement price adjustment cumulative accounting adjustments

translation adjustments book adjustments leverage, gearing (finance) financial leverage operating leverage jurisdiction achieve risk; chance random claiming of rights; claim claims, allegations; counts (in an indictment) closing arguments brief customs

Consideration algorithm referred to therein disposal, sale alienation; disposal (property) divestiture statutory lien, collateral fiduciary alienation (conditional sale) statutory lien, collateral fiduciary alienation (conditional sale) alienor dispose of, sell to dispose of dispose of, sell to dispose of alienee meals item rate tax rate, duty rate rate tax rate, duty rate taxa rate flat rate Double taxation relief stores, store room, warehouse, stock room supplies, stock, warehouse, branch stores, store room, warehouse, stock room supplies, stock, warehouse, branch to appropriate, to allocate housing interest re-timing mechanism birdseed senior management boom high profitability hike heavily-indebted alteration amendment

tamper with senior official high level high return / yield high risk to lease (legal), to rent let charter (to) lease (to) rent rent (n) (v) hire purchase, installment purchase (USA) permit research / exploration permit court order royal charter target Protected Amazon Region control environment sweeten amicable amortization Amortization, redemption amortization amortization (assets), repayment (loan) amortization Amortization, redemption amortization amortization (assets), repayment (loan) Redemption accelerated amortization stock amortization (USA), share amortization (UK) amortize repay sample probability sample representative sample sampling random sampling audit sampling statistical sampling stratified sampling multiple sampling non-statistical sampling judgment sampling sequential sampling systematic sampling wide circle of socio-political relationships full defense wide-range activity wide network credit extension scope broad powers illiterate vintaged analyse

analysis critical path analysis competitor analysis job analysis competitor analysis correlation analysis cost-benefit analysis performance analysis input-output analysis investment analysis market analysis break-even analysis project analysis regression analysis risk analysis turnover analysis sensitivity analysis systems analysis trend analysis variance analysis Critical path analysis review and approval (of) economic analysis depth analysis statistical analysis functional analysis market analysis services ratio analysis vertical analysis analyst finacial analyst development of case development; progress; status enclosure, exhibit, attachment exhibit, schedule, annex (to a contract, agreement, etc.) enclosure, exhibit, attachment exhibit, schedule, annex (to a contract, agreement, etc.) schedules; exhibits; annexes; attachments amnesty preceding year base period calendar year calendar year fiscal year accrual year current year Financial year , fiscal year tax base-year jot down criminal record predecessor (as opposed to successor) prepayment accelerated maturity advance of approved budgeted funds antedate, predate draft bill

principle under which no new tax may be collected during the year in which it is created prior registration, precludes registration before taxes antichresis antifoaming seniority juridical impermissibility (illegality) British West Indies annualized yearly consent consenting party Intrastate Short Long-Distance Area annual premium annuity Annuit annuities variable annuities voidance, annulment reversal (of a decision) annulled; canceled void, annul defeasible, voidable per annum - p.a. per diem per month - p.m. at the same time in answer to the customary questions asked to determine eligibility to serve as a witness he / she had nothing to say that would disqualify him / her as a witness to the staff scraps furnish set aside appellee, respondent appellant, claimant to lodge or file an appeal appeal (to) appendix staff development product improvement refinements, perfection, improvements tight credit squeeze squeeze application; investment investment application; investment investment investment of money accrual restricted deposit compulsory loans to allocate funds aprocryphal, of doubtful authenticity financial support

full-fledged / unconditional support political support policy insurance policy transferrable policy term life insurance open policy variable policy all risks policy annual policy blanket policy, blanket insurance blanket contract collective policy comprehensive policy short-term policy; short-tail policy open-ended policy multiple risk policy insurance policy life insurance policy floater (policy or endorsement) blanket policy individual insurance policy standardized policy multiannual policy single policy annuities with life contingencesor disability contracts timekeeper to pinpoint contribution capital infusion financial resources provided by (stockholders/banks) retirement, pension, superannuation mandatory retirement disability retirement invalid pension old-age pension rate-of-return pricing attachment, seizure impounding; confiscation programmed learning apprenticeship presentation submission, filing presentation submission, filing presentation and disclosure fair presentation, accurate presentation recorder submission / presentation present fairly in all material respects (USA) to submit documents fairly present; give a true and fair view (UK) to present evidence expedite

enhancements, refinements improve, streamline appropriation, allocation, apportionment allocation of costs expense allocation misappropriation, larceny embezzlement, theft (undue or inappropriate appropriation) misappropriation, larceny embezzlement, theft (undue or inappropriate appropriation) embezzlement suitable apportion to apportion; appropriate apportion to apportion; appropriate approval approval of enactment BF (bonum factum) profiteer workable rough approximation approach eligibility, fitness personal ability eligible, capable to show; to ascertain, to assess to appraise acquisition management buyout leveraged management buyout takeover acquisition of the share control buyout purchase acquisition arbitration Arbitrage arbitration arbitrage arbitrariness forum, referee arbiter, arbitrator forum, referee arbiter, arbitrator arbitrator defray sustain losses to cover / bear all costs labor-surplus area trading area growth area financing area America's Free Trade Area - AFTA

Macapa and Santana Free Trade Zone business area product area sales area European Economic Area - EEA operational area problem area contestation of tax fraud contestation of jurisdiction argument of relevance selling point pitfall shipowner shipowner; outfitter (of a ship) shipowner shipowner; outfitter (of a ship) warehouse, depot bonded warehouse bonded warehouse storage, warehousing stockpile file to file; to dismiss file to file; to dismiss dismiss a lawsuit or claim file confidential file suspense file master file satement of facts statement of arguments satement of facts statement of arguments leasing, lease with option to buy (equivalent to British hire purchase) round off auction lessor lessor leasing leveraged lease capital lease sales-type lease commercial leasing operating lease financing lease leaseholder lessee, leaseholder tenant leaseholder lessee, leaseholder tenant arrest; seizure head of household risk

enrollment; register; roll; inventory enroll art. XX et seq. handicraft, hand made artisan articulated pleading arguments articulated pleading arguments deceit (ex.: free of deceit - without coercion) proof for calculation of a court award; a separate part of the execution phase of a judgment, in which the judge decides how much the award should be on certain parts of the judgment feature wage earner, employed for wages, staff burglary, robbery, assault (and battery) burglary stockholders' meeting (USA), shareholders' meeting (UK) general meeting of incorporation extraordinary meeting Extraordinary Stockholders' General Meeting (USA), Extraordinary Shareholders' General Meeting (UK) Ordinary Stockholders' General Meeting (USA), Ordinary Shareholders' General Meeting (UK) annual meeting a written record presentation and disclosure assertion valuation assertion rights and obligations assertion existence assertion completeness assertion occurrence assertion measurement assertion financial statements assertions assertions advisor, adviser (UK), consultant financial advisor, consultant counsel general counsel advise advisors consulting press agency stategic advisory services legal counsel diligence earmark, indicate to execute (rather than to sign) pre-sign signed personally signature, subscription employee card annotation blank signature

hereto set my hand and seal (I...) health care technical assistance assistant staff accountant; audit assistant derrickman law clerk expert hired by the client association, membership joint venture association, membership joint venture Brazilian Association of Listed Companies Brazilian Association of Technical Standards Brazilian Association of Capital Market Analysts trade association Savings and Loan Association

auditor's association EFTA ( European Free Trade Association ) European Free Trade Association - EFTA Interamerican Association of Accountants - IAA Latin American Association for Integration Latin American Free Trade Association - LAFTA National Association of Open Market Institutions, independent financial market information agency National Association of Investment Banks and Securities Dealers National Association of Cereal Exporters National Association of Vehicle Manufacturers National Association of Economic Research association assume to take (office); to assume a position Takeover take office assumption of debts assumption matter, subject jobber, wholesaler wholesale minutes corporate action for the appointment of the managers to date hitherto meet, comply with, conform to managed out of the x office

private banking to threaten (as to attempt against national security) exercise care in order that budget-minded officer certification criminal record, clearance certificate criminal record; criminal clearance certificate criminal record, clearance certificate criminal record; criminal clearance certificate certificate of good conduct medical exam / health certificate attest, vouch relevant activity auxiliary activity banking, banking industry business interruption cyclical activity capital intensive activity business activity seasonal activity business activities multiple banking floating activities trading and investing activity investment banking offshore loan servicing activity asset assets; relates to the plaintiff in the case, compared with the defendant, who is the "passivo" asset assets; relates to the plaintiff in the case, compared with the defendant, who is the "passivo" liquid asset current assets; short-term assets long-term asset pledged asset current assets, short-term assets Current assets net current assets Trading assets wasting asset contingent asset asset backing assets offset by correspondent liabilities so that they cancel each other out in double entry bookkeeping deferred tax asset quick asset quick asset (cash and receivables) depreciable asset deferred asset available asset cash

assets and liabilities financial asset fixed asset Fixed assets fixed assets; PP (property & premises); PP& E (property, plant & equipment) property, plant and equipment; fixed assets inflation indexed asset intangible asset intangible assets intangible asset intangible assets net assets Net assets underlying net assets monetary asset non-current asset nominal asset hidden asset operating assets pending assets, suspense accounts permanent assets productive assets real assets realizable assets short-term receivables tangible asset tangible assets tangible asset tangible assets asset leased assets interest-bearing assets foreclosed assets reserve assets earning assets Intangible assets unrecorded assets nonmonetary assets, nonmonetary liabilities major assets productive assets non-performing assets Assets articles of incorporation; articles of association tort Transitory Constitutional Provisions Act Antitrust Case declaratory act (normative) corporate action act of God regulatory act illegal acts by companies arrears (of a debt) interest arrearages; arrears interest

sales appeal whereby middleman to link duties, attributions capabilities, characteristics, attributes friction current systems updating monetary restatement up to date, current actuarial actuary Actuary hearing discovery hearing preliminary or evidentiary hearing (discovery phase of proceedings consisting of questioning, witness deposition, production of documents) examining trial final hearing audience hearing audit, exam auditor certified public accountant (CPA) auditor certified public accountant (CPA) continuing auditor external auditor independent auditor, independent accountant, independent public accountant (USA) internal auditor in-house auditor internal auditor in-house auditor predecessor auditor principal auditor principal auditor chartered accountant incoming auditor auditors; CPA - certified public accountants due diligence council of justice management audit annual audit environmental audit audit of accounts limited scope audit year-end audit interim audit pollution prevention audit computer system audit systems audit joint audit

external audit independent auditing; independent public accounting (USA) internal audit statutory audit operational audit periodic audit preliminary audit recurring audit simultaneous audits obtained, gained, earned earn increase write up increase Boom capital increase price increase appraisal increment sick leave absent without leave (AWOL) monetary stringency autarchy instrumentality; autonomous government entity certification certified, notarized (copy, etc.) authenticate, notarize authentic, bona fide closing statement (real estate law) infraction notice; notice of violation tax assessment, tax notice assessment notice; tax deficiency notice (for income tax); tax delinquency notice (for taxes other than income tax) voice response unit self appraisal voluntary bankruptcy self-financing self-assessed automation Automation autonomous; freelance worker sole proprietor; independent contractor; self-employed worker autonomous; freelance worker sole proprietor; independent contractor; self-employed worker plaintiff (+); claimant instigator pertinent authority governmental taxing authority the Judiciary binding authority port authority

proper authorities immigration authorities tax authorities, fiscal authorities government authorities regulatory authorities authorization court authorization "exequatur"; authorization for the execution of a judgment authorization to operate a blocked account (given in connection with release of FGTS to a worker) case history; court record; official summary; case records separate court record (as opposed to main court record) the case is with the judge case records files of evidence, records of evidence main proceedings files; main court files files; court files; records; court records; case records; record of the case (docket - list of every filed) record(s) self-insurance self-sufficiency additional tax assessment delinquency notice delinquency notice deficiency notice to officially notify of: tax deficiency; tax delinquency; tax claim ancillary junior clerk directory assistance day care center aid sickness allowance sickness benefit, disability compensation funeral grant maternity assistance birth grant guarantee, aval surety guarantee, aval surety appraisal, evaluation, valuation appraisal; estimation; survey; valuation appraisal, evaluation, valuation appraisal; estimation; survey; valuation appraisal of fixed assets job evaluation credit rating performance evaluation, performance appraisal inventory valuation market appraisal Market valuation risk assessment

buy-back valuation assessing the work of an expert legal assessment / opinion appraiser, valuer evaluate, appraise to assess to value (inventory) reappraise surety project assessment break-through damage gross average (ins.) particular / common average (ins.) common average adjustment, settlement; reconciliation; stipend, allowance; excise tax; covenant adventurer annotation; amendment; approval legalize, annotate, register to record; annotate; protocol; register; approve legalize, annotate, register to record; annotate; protocol; register; approve advise notice, advice collection notice deficiency notice assessment notice credit advice delivery notice arrest warrant remittance advice notico of loss, notice of claim prior notice, previous notice prior notice prior notice, previous notice prior notice to assume to oneself; to arrogate to oneself (as responsibility) JD Juris Doctor / Doctor of Jurisprudence LL. B. (Bachelor of Law - now extinct) JD Juris Doctor / Doctor of Jurisprudence LL. B. (Bachelor of Law - now extinct) breathalyzer (p.190, Blacks) write-off retirement of fixed asset items enact (an ordinance) write off to enact; to issue retirement (disposal of property and equipment) Depression , slump

low risk trade balance Trade balance favorable trade balance Invisible trade balance Visible trade balance offset; balance trial balance trial balance closing trial balance trial balance sheet; interim balance sheet balance sheet analytical balance sheet condensed and analytical accounts Balance of payments Balance sheet interim balance sheet balance sheet preliminary balance sheet condensed sheet counter bankruptcy bankrupt bankruptcy bankrupt bank Bank (joint stock) agent bank bank with a high level of liquidity Central bank Brazilian Central Bank Federal Reserve Bank - FED (USA) commercial bank Comercial bank commercial bank Comercial bank commercial bank correspondent bank wholesale bank Clearing bank Export and Import Bank of the United States - EXIMBANK investment bank Merchant bank investment bank jury bench depositary bank Bank of the Northeast of Brazil - BNB bank of issue State-owned bank mortgage bank Interamerican Development Bank - IDB International Bank for Reconstruction and Development IBRD licensee bank multiple bank

full-service bank; multi-service bank multiple bank full-service bank; multi-service bank National Bank for Economic and Social Development; Brazilian Development Bank - BNDES prime bank exchange band flag of truce banker Cheap Bargain customs barrier trade barriers basis; ground carrying basis comprehensive basis of accounting gross up amount cost basis basis of fair value assessable basis monetary basis recurring basis at arm's length technical bases attorney-in-fact homestead right capital asset, fixed asset fungible asset inactive asset, idle asset non-fungible asset movable asset; chattel Commodity reputable well known well established social welfare well done well informed processing additional insured beneficiary payee (draft, check, note) beneficiary payee (draft, check, note) beneficiary of the insured investor of record beneficiary (trust) drawer; maker benefit additional death benefit benefit of the doubt benefit / privilege of order tax shelter; tax haven marginal benefit minimum benefit

fringe benefits Fringe benefits retirement benefits deferred benefits and payments (pension) post-retirement benefits improvement leasehold improvement amenities effects, assets assets; property; goods; estate effects, assets assets; property; goods; estate Visible balance absolute title tangible assets Capital goods capital goods capital assets capital goods capital assets consumer goods consumer durables inventory productive assets income assets durable goods jointly-owned assets jointly owned assets jointly-owned assets jointly owned assets trust pledged assets property, real estate real property; real estate; immovable assets property, real estate real property; real estate; immovable assets personal property; movable property; personal assets assets and property (for companies); personal and real property (for individuals) personal belongings / property / effects non-durable goods equity assets estate in reversion; reversion; reversionary interest livestock corporate assets injection nozzle twice a month every two months health management (breeding) double taxation bona fide; good faith good faith finished cattle boycott (n) (v) police report

subscription list newsletter docket, dealer's note employment exchange futures exchange futures market futures exchange futures market commodity exchange Futures and Commodities Exchange - BM&F commodities exchange; commodities market stock exchange So Paulo Stock Exchange - BOVESPA Rio de Janeiro Stock Exchange - BOVERJ educational grant insurance exchange bonus, gratuity agency volume bonus bonus stock; watered stock stock dividend bonus proper ethics, good conduct bonus bonds bonus bonds bearer form debt conversion bond discount bond stock warrant publicity issued bonds eligible interest bond front-loaded interest reduction bond front-loaded interest reduction with capitalization bond exit bond subscription bonus subscription bonds subscription bonus subscription bonds Central Bank Bonds Federal Treasury Bonds - BTN Daily Federal Treasury Bonds definitive form global bond Bond payment invoice options box freebie; gift; give-away absolute legal truth brochure gross Gross bypass bureaucracy, redtape (informal) search search (n) (v)

search and seizure canvass, hear opinions c.c. (carbon copy) combined with; in addition to draw ones attention (to) be important to stress that (to) letterhead acceptance of an appeal applicable corporal (army) cable reference file, register credit investigation reference file, register credit investigation official list of taxpayers independent workers' tax list (has to do with ISS tax General Taxpayers' Register, Corporate Tax Registration Number - CGC distribution chain chain store, chain restaurant passbook (for savings account) passbook savings account Waste Treatment Certificate lapsed to lapse, forfeit forfeit, lapse lapse forfeiture forfeiture, lapse lapse forfeiture forfeiture, lapse forfeited, null and void cash; cashier automatic teller machine - ATM bank teller liquidation department of a bank suggestion box black cash, unrecorded funds cash and banks Saving bank Federal Savings and Loans Bank - CEF automatic teller machine (ATM) cash in hand petty cash strong-room vault calculate; figure out

gross up miscalculate probability pricing of insurance risks

defamation, slander, false accusation of a crime or offense chamber chamber of commerce, board of trade clearing house House of Commons (H.C.) House of Representatives (H.R.) House of Lords (H.L.) concerning a promissory note or a bill of exchange exchange Foreign exchange exchange Foreign exchange blocked exchange contracted exchange street peddler dump truck room for improvement channels of communication channel of distribution cancellation cancelling cancellation cancelling write-off? to prevail over any other agreement to discharge; to cancel applicant, candidate mayoral candidates candidacy counterfoil stub cannibalize competence capacity competence capacity analytical and judgmental abilities creditworthiness borrowing capacity earnings capacity earning power; profit capacity judgment literacy customer creditworthiness ability to pay available borrowing power creditworthiness physical operating capacity ideal capacity installed capacity idle capacity operating capacity productive capacity capacity foreman capital

Capital to be paid up authorized capital working capital voting capital voting capital, voting stock tainted capital working capital net working capital negative working capital working capital venture capital, risk capital venture capital; risk capital venture capital, risk capital venture capital; risk capital Share capital declared capital allocated capital capital and surplus issued capital foreign capital capital in excess, share premium surplus capital capital in excess, share premium surplus capital fixed capital paid-in capital additional paid-in capital, share premium minimum capital unpaid capital nominal capital paid up capital; paid in capital Ordinary capital amount insured non-voting capital capital stock; corporate capital; share capital (S/A); quota capital (Ltda.) capital stock (USA), share capital (UK) subscribed capital risk-based capital fully-paid capital stock voting capital capitalist capitalization capitalization of foreign loans interest capitalization capitalization of profits and reserves capitalize to compound port authority capture impounding of water securing of funds financial funding feature corporate nature

lack of grounds, unfounded grace period failure to state a cause for action; lack of cause cargo bulk cargo air freight working load tax burden bona fide position; position of trust; management position position; title; office rubber stamp compulsory income tax on certain earnings - personal hitchhiker Lightterage cartage armored car cash-cow; flagship carte blanche side letter letter commitment invitation to tender chain letter comfort letter charter party Letter of representation standby letter of credit no default letter engagement letter employment letter engagement letter employment letter letter of credit, credit letter clean, irrevocable, first-demand performance letter of credit irrevocable letter of credit clean, irrevocable, stand-by letter of credit Provisional allotment letter cover letter letter of guarantee; performance bond letter of guarantee (in favor of) letter of intent comfort letter; letter of comfort letter of appointment of agent letter of representantion management representation letter opinion letter charter party charter, operating license letter patent; bank charter (with reference to Central Bank authorization to operate as a bank) charter, operating license

letter patent; bank charter (with reference to Central Bank authorization to operate as a bank) precatory letter of summons and pledge rogatory letter issued and then enforced letter against receipt rogatory letter circular letter letter agreement invitation to tender job card bank card credit card debit card Individual Taxpayer Identity Card - CIC clock card, time card ATM cashcards consent letter Portfolio stock portfolio exchange portfolio loan portfolio identity card; ID card investment portfolio book of business backlog work permit; working papers few loans/minimum credit lines work card managed portfolios cartel signature plates Office of Public Records; Court Registry Office; Court Registrar, Prothonotarys Office notary office protest office civil registry of legal entities real estate registry office registry of deeds and documents public records instrument civilian household (as in secretaria para assuntos da casa civil); or chief of staff (as in chefe do gabinete da casa civil) Mint engine room community property marriage marriage under the partial community property system marriage under the community property system marriage under the common law system case diversity case default event act of God

unforeseen circumstance; Act of God act of God unforeseen circumstance; Act of God to cancel corporal punishment deficiency or revenue fortune catalyst catalogue occupational, professional category escrow, collateral pledge; bond; security; guarantee; bail; escrow escrow, collateral pledge; bond; security; guarantee; bail; escrow pledge to guarantee the performance of directors pledge in cash Collateral escrow security surety cause of action caution stock / share certificate certificate attorney-in-fact proxy a trailer or semi-trailer assignor transferer, transferor; assignor assignor to assign (one can only assign a right. Obligations or duties are delegated) cede reinsurance assign (to); assignee schedule (as schedule E in income statement) analytic schedule credit certificate error log schedule certificate of pledged debentures to enter into; execute work cells census Brazilian Electricity Company - ELETROBRS Clearing House for the Custody and Financial Settlement of Securities Workers' Central Union Workers' Central Labor Union - CUT General Labor Union Workers' Central Labor Union - CUT General Labor Union Industrial Association of the State of So Paulo cost center Statistics and Information Center profit center trade center Integrated Center for Child Support

Aerospace Technical Center restricted, limited, curtailed certificate, certified copy (sometimes) (M&P) certificate of status (as of bureaucratic proceeding) abstract of title (to property) certificate issued by the SP State Registry of Commerce with a brief of the business history Abstract of Title (real property) disclosure of tax liability death certificate; postmortem Abstract of Record certificate of payment of federal taxes certified copy of court decision clearance; certificate attesting to the absence of (tax lien, for instance); tax clearance social securities contributions clearance certificates issued by the Federal Tax authorities attesting that no debt has been recorded against... income tax clearance certificate issued by the Federal Revenue Service attesting that... have no unpaid overdue payments related to taxes over which such service has jurisdiction certificate evidencing that no debts are pending against the entity, issued by... clearance certificate certificate of status certificates from the Records of the Courts certificates from the Registry of Protests certified copies of records in the Labor Court of the City of SP certificates attesting that ... have no unpaid overdue obligations to Br. Social Security Institute (INSS) certificates from the proper RERO describing the evolution of ownership... Certification Share certificate Certificate share certificate stock certificate certificate of status actuary's certificate certificate of incumbency certificate of incumbency/authorization certificate of incumbency certificate of incumbency/authorization damage certificate certificate of approval ADR - America Depositary Receipt floating rate certificates

floating-rate certificate certificate of deposit Bank Deposit Certificate, Certificate of Bank Deposit certificate of deposit (CD) share deposit certificate publicly issued floating rate certificates of deposit Interbank Deposit Certificate, Certificate of Interbank Deposit certificate of twenty-year titl certificate of origin Certificate of Participation in Reforestation Privatization Certificate - CP certificate of registration capital registration certificate certificate of registered product certificate of good standing with (for instance, INPS) certificate of good legal standing insurance certificate pass-through certificate

Deed of transfer multiple share certificate certificate for exchange or conversion of beneficial interests in global bonds interim certificate time deposit certificates fixed rate depoosit certificates floating rate deposit certificates I certify attest certify correct it being understood that understood and agreed lifting of the liquidation assignment assignment of export notes assignment of claim; assignment of rights assignment of rights assignment of claim; assignment of rights assignment of rights factoring transfer of ownership transferee, assignee assignee, assign transferee, assignee assignee, assign assignee basic food basket, basket of basic foodstuffs basic food products basic food basket, basket of basic foodstuffs basic food products basket of indices

basket of currencies Custody and Financial Liquidation of Securities Center Corporate Taxpayer Registry

call capital call manpower requisition (submitted to Min. of labor, for immigration OK) to call a party to join the suit as plaintiff to implead (when a verb is required) third-party practice implead (to) bait and switch facsimile signature facsimile signature; seal (as of notary public); mechanical authentication facsimile signature facsimile signature; seal (as of notary public); mechanical authentication riddle boss Foreman check (USA); cheque (UK) banker's check cashiers check cashier's check banker's check cashiers check cashier's check counter check cancelled check crossed check crossed check, i.e. for deposit only crossed check crossed check, i.e. for deposit only traveler's check blank check check for clearing, sent from one bank to another or to clearing house, no longer negotiable in this phase revolving credit check bad check; bounced check bad/bounced check bad check; bounced check bad/bounced check unpresented check nominative check as opposed to bearer check - draw to the order of, payable to the order of post-dated check predated check bounced check uncovered/bounced/bad/returned/dishonored check bounced check uncovered/bounced/bad/returned/dishonored check certified check, pre-cleared check

certified check certified check, pre-cleared check certified check trade cycle accounting cycle cash flow cycle business cycle production cycle economic life economic cycle Trade cycle operating cycle dual citizenship citizen; citizenship cognizance of case Economics noted; acknowledged acknowledged and agreed to To Whom it may concern CIF(cost, insurance, freight) encryption figures round figures pitfall transferee (opposite of transferor) conveyor belt financial gambling current assets; current liabilities current liabilities; short-term liabilities letter circular circularization real estate district/circumscription spin-off split-off partial spin-off split-off partial spin-off split-up total spin-off split-up total spin-off subpoena citation summons (papel); service of process (entrega) subpoena citation summons (papel); service of process (entrega) service of protest citation summons completely knocked down classification, rating, ranking, grade personnel rating bank rating performance rating

merit rating graduate clause section, article clause section, article supplementary contract arbitration clause arbitration clause abandonment clause escalation clause arbitration clause coverage clause provision dedeuctible clause war clause disability clause exchange parity clause any-driver clause coinsurance clause escalator clause replacement clause retention and limits clause market value clause acceleration clause mortgage clause penal / penalty clause discretional clause/clause potestative (clause that contains conditions witch subject one of the parties to the will of the other party) default clause terms and conditions reprobatory clauses restrictive covenants provisions customer, client customer in credit Punter overseas customer clientele clients (servios profissionais - mdicos, advogados) customers (bancos, lojas, empresas) major clients National Privatization Council coercion; duress duress; coercion coercion; duress duress; coercion coprincipal covered coverage insurance cover coverage insurance cover additional cover against loss or damage

basic coverage foreign exchange cover exchange cover foreign exchange cover exchange cover medical care coverage capital cover hospital daily care expenses mortality coverage supplementary catastrophe coverage additional cover full coverage coverages collector collection collection action collection collection action judicial collection collectible defray cash on delivery coding, codification code of civil procedure civil code commercial code consumer defense code code of professional ethics building code Code of Civil Procedure Code of Criminal Procedure penal code I.R.C. Internal Revenue Code National Tax Code - NTC authentication codes identification codes - ID coefficient Production co-efficient key ratios binding? co-financing safe deposit box lockboxes contemplated to restrain abuse res judicata (matters which have been previously adjudged) collation collateral partner, associate (in a lawfirm) committee electoral college venerable conflicting prior registration associated company

parcel post collision collar (hedging) outplacement placement of securities placing of reinsurance direct placement start-up private placing services public placing services private placements collusion herewith with cash infusions on the basis of out of order at a discount cum rights cum dividend lacking for profit arm's length (transaction) empowered, with authority to green paper (command paper w/policy proposals white paper (official govt. report) green paper (command paper w/policy proposals white paper (official govt. report) reserving the same powers for himself C.T.A. (cum testamento annexo) silent partner flow control county (Co.) judicial district county (Co.) judicial district combination marketing mix business combination coupled with interpret a legal text (to) commercialization marketing, trade, sale commercialization marketing, trade, sale market (to) trader merchant; businessman trader merchant; businessman commercial employee trade, commerce bilateral trade commodity trade foreign trade domestic trade

commitment of the crime fine sanctions Commision commission front-end fee; load spread management fee agency fee panel of arbitrators audit committee Committee for Fiscal Incentives and Special Export Programs BEFIEX commitment fee (loans) engagement fee brokerage fee steering committee Export Incentives Commission finder's fee(s) (for large transactions, loans, etc.; otherwise brokerage fees) grievance committee flat fee maintenance fee; late payment surcharge (a from of late fee on a loan) reinsurance commission securities commission Brazilian Securities Commission - CVM Securities and Exchange Commission (SEC) Brazilian Securities Commission - CVM Securities and Exchange Commission (SEC) Special Bidding Commission Internal Commission for Accident Prevention Internal Commission for Accident Prevention (within a company) Internal Commission for Accident Prevention Internal Commission for Accident Prevention (within a company) cruzado fee business mandate joint committee (implying all parties are represented equally on the committee) E.E.O.C.- Equal Employment Opportunity Commission commissions retained on significant operations sales commission commissioner trustee commissioning consulting committees for problem solution with CNSP workers' councils commissions on premium issued commissions on retroceded premiums sanctions provided for herein

committee management committee Financial and Management Accounting Committee - FMAC Committee for Capital Market Dissemination International Accounting Standards Committee - IASC Public Sector Committee - PSC policyowner examining committee executive committee International Auditing Practices Committee - IAPC ad-hoc committee giver the principal (same as representada); committed party; committed purchaser/seller giver the principal (same as representada); committed party; committed purchaser/seller customer lessor (under free lease) lessee (under free lease) free lease company publicly-held company Associate company holding company investment company insurance company mutual insurance company So Paulo State Basic Sanitation, Technology and Environmental Protection Agency closely-held company; privately-held company mortgage loan company limited liability company Parenty company operating company Electric Company of So Paulo Holding company insurance company Company ceding companies insurance consortia comparability attendance time sharing clearing, compensation offset clearing clearing, compensation offset clearing

offset clearance check clearing papel clearing loss compensation to offset offset (by; against) to offset liabilities clear a check the ministry shall determine jurisdiction, courts, sphere of authority job competence professional competence appropriate, proper, competent compilation comprehensive Component to make up, be comprised of buyers' behavior consumer behavior professional behavior settlement arrangement with creditors making-up funds and managed portfolios (wider range of options for) Make-up-prices purchase Hire purchase acquisition of common stock lump-sum purchase purchase of consumption materials futures purchase After-hours dealings day trade

Pode manter o preo de um papel Averaging buyer, purchaser to be long undestand; figure out encompass (to) to commit, undertake committed purchaser committed seller commitment, agreement compromise

purchase and sale agreement binding commitment capita commitment money market repurchase commitments proof of loss supporting document, voucher voucher; evidence, proof supporting document, voucher voucher; evidence, proof cash voucher bank deposit slip journal voucher mandatory; compulsory; obligatory; required (+) common property community property common property community property common property communication loss communication communiqu press release Employee Injury Report EEC ( European Economic communiuty ) commutation grantor; assignor credit grantor grantor to recognize; open the floor (meetings) matching concept materiality concept preeminent reputation market concentration concession concession, franchise concession concession, franchise extension of credit; underwriting extension / granting of credit extension of credit; underwriting extension / granting of credit dealership concessionaire; grantee, assignee; dealer dealership concessionaire; grantee, assignee; dealer public utility lender licensor to complete discovery proceedings conclusion conclusion reached conclusive concurrent comply concur

receivership, arrangement with creditors suspension of payments, court-approved composition with creditors (+), receivership status (+) receivership, arrangement with creditors suspension of payments, court-approved composition with creditors (+), receivership status (+) Competition unfair competition public bid competitive bidding public bid competitive bidding bidding competitor dark horse consummation, completion (of a transaction) contest bidding composition with creditors graft (the illicit taking of money or other gain in the exercise of duty) special ability, power or virtue award; judgment against [...], unfavorable decision; conviction (crim.) convict to convict prerequisite; condition precedent resolutory condition / dissolving condition suspensive condition loan covenants credit terms bidding conditions poor working conditions sale terms, terms of sale transaction at be better off conditions established in... apply to co-ownership, condominium coop, complex conduct of affairs, conduct of business escorting officer arresting officer (when a policeman); escorting officer escorting officer arresting officer (when a policeman); escorting officer clothing manufacture conference conference call proof of transactions, checking of transactions transfer, granting, conveyance of assets and rights check conform check conform reliability confidence

reliable dependable; depend, entrust (v) confidential to constitute confinement confirmation bank confirmation acknowledgement of receipt negative confirmation positive confirmation incoming confirmation confiscate acknowledgment of indebtedness / debt indirect confession conflict of interests fronting and abutting equal adversary parties bordered (real estate) price fixing (between parties); price stabilization (government) freeze conglomerate, group National Congress take cognizance of action/hear an action bill of lading air waybill warehouse warrant/storage warrant acknowledgment/ to be aware of/ to be informed/ to gain knowledge of know how, technical knowledge jointly or severally estate printed wire assembly (PWA) quasi-reorganization consanguinity Administrative Council for Economic Defense Administrative Economic Defense Council Administrative Council for Economic Defense Administrative Economic Defense Council Board of Directors advisory council, consultative group advisory council advisory council, consultative group advisory council board of trustees Board of directors taxpayers' council Industrial Development Council Council of Customs Policy trial jury decision-making council

board Federal Accounting Council - CFC fiscal council, statutory audit committee finance committee; board of auditors fiscal council, statutory audit committee finance committee; board of auditors Interministerial Prices Board - CIP Price Commission National Monetary Council - CMN National Council of the Export Processing Zones National Council of Supply (Formely, Production Finance Company) National Council of Scientific and Technological Development National Council of Informatics and Automation National National National National National Council of Fiscal Policy Council on Salary Policy Council of Wage Policy Council of Private Insurance Steel Board

National Council of Telecommunications National Petroleum Council Regional Accounting Council - CRC Regional Accounting Council Regional Accounting Council - CRC Regional Accounting Council Regional Economic Council - CRE Regional Council of Engineering, Architecture and Agronomy Regional Council of Administration Technicians - CRTA consensus assent consequence; outcome tax consequences conservatism to uphold consignment (on) court deposit; consignment consignor consignee consolidation Consolidated Labor Laws Consolidation of the Labor Laws - CLT line-by-line consolidation merger Consols to restate, consolidate consortium syndicate; consortium; association; car purchasing pools consortium

syndicate; consortium; association; car purchasing pools bank syndicate to defile contained, included in formation, set up, establishment, incorporation (of a company) capital makeup principal or client, incorporator to retain an attorney to constitute a waiver of its right incorporate, set up, form a company construction in progress build to evidence; reflect the substance of; represent substantiate, prove the existence of consultation inquiry; request for information or legal opinion consultation inquiry; request for information or legal opinion special counsel prior consultation to the public inquiry Consultant investment advisor, investment adviser (UK) General Attorney legal counsel general counsel investment advisor management consulting management consulting Consumer ultimate consumer domestic consumer consumption material usage intensity Account bank account blocked account captive account frozen account joint account current account checking account (Am.); current account (Br.) current account checking account (Am.); current account (Br.) Current account cash account drawing account, advance account capital account doubtful account memorandum account, contra-account clearing account memorandum account, contra-account clearing account controlling account

nostro account custody cash account Deposit account time deposit account demand deposit account savings deposit account expense account settlement account profit and loss account current account, open account (as opposed to blocked account) savings account clearing account income account (of a company) deferred income hold-mail account income account open account T-account suspense account secured account graphic account; credit / debit dormant account personal account memorandum account Appropriation account interest-bearing account subsidiary account, subaccount suspense account, clearing account blocked account accounting, accountancy Accountant accounting, accountancy Accountant general price level account current value accounting creative accounting cost accounting Management accountancy fiduciary accounting financial accounting (=general acc.) general accounting (=financial acc.) management accounting industrial accounting integrated accounting inflation accounting tax accounting accrual basis of accounting record, account for deposit account accountant

junior accountant senior accountant chief accountant court treasury cicle count stock taking (UK), inventory count (USA), stock count (UK) securities' count the Brazilian convention of doubling the time period under the statute of limitations in the event parties on the same side have different attorneys rotation counts test counts tainted taint checking account, cash account, deposit account accounts payable trade accounts payable accounts receivable receivables with recourse due from banks discounted trade receivables factored receivables trade accounts receivable deceased customers' accounts Consolidated accounts merchant accounts memorandum accounts (?) house accounts allowance for doubtful accounts deferred charges deferred income bad debts contact to recognize contemplate Credit squeeze cost containment litigation defendant's answer answer general denial answer answered by the defendant respondent (in a suit) to respond/answer contents contingency gain contingency tax contingency tax liability tax contingency tax liability contingent liability

pending matters continuation keep up, carry on continuity

going-concern game of confidence bypass to circumvent (a decision) v. / vs. (versus) second draft (commercially) - counter-arguments of one against whom an appeal has been filed (civil procedure) counter charge counter arguments offset smuggling, contraband tightening of credit statement of payroll deductions adversary proceeding that the parties be given an opportunity to confront each other/adversary proceeding contracting parties; agreed terms on delivery counterfeit counterfeit, passing-off fraudulent imitation adverse party balancing item counter entry offset, compensation balancing item counter entry offset, compensation counterentry contra entry consideration otherwise defense's reply (direito Processual) hiring engagement contractor principal / contracting party hire retain a lawyer (to) agreement (for foreign exchange and employment, use contract) Contract contract (n) (v) long-dated contract, long-term contract forward contract futures contract forward contract futures contract spot contract procurement contract hazardous contract turn-key contract

collective labor agreement procurement contract credit facility agreement adhesion contract - "take it or leave it" management contract Lease capital lease with option to buy leasing contract technical assistance agreement joint venture agreement agreement for the assumption of debt foreign exchange contract exchange contract foreign exchange contract exchange contract forward exchange contract escrow agreement share assignment and transfer agreement marketing agreement free lease agreement purchase contract share purchase agreement agreement for share purchase, share purchase commitment and other covenants goodwill purchase agreement award contract; concession agreement; procurement contract acts of incorporation (both S.A. and Ltda.) usufructuary agreement investment advisory contract technical-industrial cooperation agreement custodial agreement custody agreement (as with a bank who takes custody securities, etc) custodial agreement custody agreement (as with a bank who takes custody securities, etc) escrow agreement guarantee deposit agreement distributor agreement / distribution agreement / distributorship agreement debt agreement loan agreement loan agreement probation contract custom manufacture agreement, toll manufacturing agreement financing agreement; credit facility agreement agreement for the supply of industrial technology futures contract front contract back contract

comfort letter / letter of comfort agreement for the administration of property and/or securities lodging agreement patent license agreement royalty-free trademark licensing trademark license agreement lease loan agreement option contract option agreement for the purchase of quotas, quota purchase option agreement index parity contract options agreement for the purchase of quotas , quota purchase option agreement cost-sharing agreement pledge agreement fixed price contract technical assistance agreement guarantee by endorsement agreement service agreement catering services agreement foreign loan on-landing agreement profit sharing agreement specialized technical services agreement non-disclosure agreement patent sublicensing agreement employment contract/agreement employment contract employment contract/agreement employment contract share transfer agreement technology transfer agreement sales contract letter agreement import credit facility agreement turn key contract multilateral agreement, contract cost-plus contract articles of association; articles of incorporation executory contracts derivatives contracts currency futures contracts enforceable contracts equivalent petty offense, misdemeanor misdemeanor to transgress social security contribution health plan contributions union contributions pension contribution capital contribution

social security contribution tax for social security financing (in substitution for Finsocial), social contribution on billings, social investment program

Tax for Social Security Financing profit contribution Provisional Financial Transactions Tax social contribuition social contribution on net income taxpayer individual taxpayer corporate taxpayer subsidiary, affiliate, affiliated company jointly-controlled company controller controlling company to control; track control corporate control; stock control; controlling interest administrative control exchange control Exchange control compensating control accounting control internal accounting control cost control check in, check out inventory control material control pollution control production control Process control production control Process control Quality control ledger control internal control operational control Budgetary control checks and balances management controls detective controls price controls processing controls direct controls management and independent controls controls to safeguard assets preventive controls key controls controversy or claim revalidate convention

convention (historical cost convention, for example) accounting convention suitability advisability, appropriateness suitability advisability, appropriateness desirable, advisable, appropriate convention covenant; association convention covenant; association conversion conference call conversion, translation debt equity conversion translation of foreign currency foreign currency translation (of financial statements) convertibility confidence call to assemble so advised by; call or summons summon, convene, call to convene coobligor underwriter, co-obligor international cooperation cooperative credit union Coordination of Fiscal and Economic Information Coordination of the Taxation System Coordinator of the Labor Administration Coordinator of the Tax Collection System global coordinator certified copy counterpart The Jury purview International Finance Corporation - IFC esprit de corps correction of an error monetary restatement, price-level restatement monetary adjustment monetary restatement, price-level restatement monetary adjustment capital monetary correction Magistrate in charge of Administrative matters magistrate (also corridor) post office eletronic mail courier school of thought take risks

vostro account brokerage broker exchange broker investment broker commodities broker insurance broker Stockbroker stockbroker, share dealer exchange broker stockbroker, share dealer exchange broker Broker Brokerage dealer mortgage banking companies cost cutting cut-off rough cut cross section court sections (in architecture, drawing) - dismissals(personnel) investment cutbacks coinsurance board side common practice quota Import quote Quotation underbid overrate Quote (trade) quotaholder cover charge Individual Tax Registration Individual Taxpayer Registry Parliamentary Committee of Inquiry / Parliamentary Investigation Committee day care center; crche (Br.) authorized, accredited credit credit Credit credit rating credit Credit credit rating extended credit consumer credit trade credit export credit import credit doubtful debt

deferred credit documentary credit credit held in account extraordinary credit tax credit foreign tax credit errevocable credit general credit Dear money revolving credit Trust inter-company receivables documentary credits delinquent accounts receivable credits being collected trough the courts delinquent accounts receivable credits being collected trough the courts government-guaranteed credits proven claims creditor Creditor mortgagee pledge creditor, mortgage creditor preferred creditor ordinary creditor unsecured or general creditor ordinary creditor unsecured or general creditor creditor secured creditor lenders increase (by), is up (by) increase, growth consumption growth economic growth self-sustained economic growth to raise, hike culpable crime high treason crime of prevarication usury crime felonious crime; felony bankruptcy crime heinous crime crime aggravated by... offense; crime malicious crime against human life liquidity squeeze discretion of (at the) at the exclusive discretion ? of criterion, criteria diversification criteria time chart, schedule schedule; timetable performance forecast or schedule

time chart, schedule schedule; timetable performance forecast or schedule National Tax Code Employment and Social Security Authorization Booklet fault negligence/fault fault negligence/fault gross culpa culpable (adj.) culpable, involving negligence culpable (adj.) culpable, involving negligence abide by performance fill orders fill to perform, to fulfill meet to pay a judgment accrued, cumulative to coin, exalt (cunhar uma palavra) seal, mark, stamp coupon

beira a descoberto a favor a fim de que a granel a mesa a nveis de um dgito a partir da divulgao a partir da presente data a prazo a qualquer ttulo

a quo; ad quem a redistribuio de um bloco de aes algum tempo depois de vendidas pela companhia emitente a rigor a saber a seu critrio taxa aplicvel prevista em lei a termo v.v. a termo a ttulo gratuito a ttulo oneroso vista a. linear a.a. (ao ano) abacaxi abaixo qualificado abaixo; adiante (clusula) abandonado (recurso) abarrotar o mercado abater (vb) abatido(a) abatimento fiscal abatimento abertura de capital abertura de carta de crdito abertura de limite de crdito abertura ab-rogao ab-rogar (vb) abertura de crdito abertura de inventrio abertura de processo

abonado(a) (adj.); de confiana; ilibado abonar; abono (vb) abono (falta) abono familiar abordar abrangendo abrangente; amplo abranger; cobrir abrir caminho abrir mo abrir o capital absentesmo absolver absolvio de instncia; demisso; desaforamento; extino; indeferimento; impronunciamento absolvio sumria absolvio; perdo; sentena absolutria abstenes abstendo-se de votar os legalmente impedidos abster-se de abuso de conveno aambarcar o mercado (vb) ao acumulada ao anulatria ao ao portador ao bonificada ao cada em comisso ao cautelar de arresto
ao cautelar incidental de cauo de custas e honorrios

ao cautelar ao civil pblica ao cominatria ao condenatria ao consignatria ao custodiada ao de adjudicao compulsria ao de bens vendidos com reserva de domnio ao de cobrana de rito ordinrio ao de cobrana ao de comodato ao de conhecimento; processo ordinrio ao de consignao em pagamento ao de cumprimento ao de depsito ao de desapropriao

ao de despejo ao de execuo ao de fruio ao de gozo ao de indenizao ao de mrito ao de nulidade de partilha ao de nulidade ao de paternidade ao de prestao de contas ao de primeira linha ao de reintegrao de posse ao de reparao de danos ao de repetio de indbito ao de repetio ao de responsabilidade ao de responsabilidade civil movida pela empresa contra administrador ao de retificao (imob.) ao de sobrepartilha ao declaratria ao diferida ao disciplinar ao do capital ao em tesouraria ao emitida e em circulao ao endossvel ao escritural ao executiva ao fungvel ao gratuita ao hipotecria ao integralizada ao judicial ao julgada improcedente ao monitria ao movida por ao no sujeita a chamada para integralizao ao no sujeita a chamadas adicionais ao negatria; impugnao; oposio ao nominativa ao ordinria classificada ao ordinria de anulao cambial ao ordinria de cobrana ao ordinria de preceito declaratrio ao ordinria de repetio de indbito

ao ordinria incidental ao ordinria ao ou omisso ao para recuperao de danos ao pauliana ao penal privada ao penal pblica ao penal ao popular ao preferencial classe A ao preferencial conversvel ao preferencial ao preventiva ao real ao regressiva ao reipersecutria; alegao; reivindicao; demanda; habilitao ao rescisria ao revisional ao revocatria ao sem valor nominal ao subscrita ao sumarssima ao ao/omisso dolosa ou culposa ao-debnture ao-objeto acareao (testemunhas, suspeitos) acarretar; impor acatar acfalo aceitao de ... (encomenda) aceitao em fbrica aceitao; liberalidade aceitante (letra de cmbio) aceitar aceite (cambial) aceite em branco aceite incondicional aceite pleno acelerao de vencimento (emprstimo) acelerar acerto de contas acerto acervo imobilirio acervo lquido acervo

acessrio e encargos acessrio; aparelho acessrios achado conforme acidente de atentado; costumcia processual acidificao cido estetico cido glutmico cido lineoleico cido sulfrico industrial acima (exposto) acima (qualificado) acionar garantia acionista ofertante acionista pessoa fsica acionista pessoa jurdica acionista aclamao aes classe A e B aes de primeira linha aes em alta aes em circulao aes em declnio aes emitidas e em circulao aes isentas de tributao aes livres/isentas de impostos aes no sujeitas a chamadas adicionais de capital aes representativas do capital de uma cia. aes acolchoado acolher (petio, recurso) acompanhamento acompanhar acompanhar os prazos aconselhamento acrdo de reduo de dvida acrdo em apenso acrdo; sentena acordar acordo amigvel acordo coletivo de trabalho acordo comum acordo de acionistas acordo de agenciamento de administrao fiscal acordo de agenciamento de converso e pagamento acordo de associao acordo de cavalheiros

acordo de cooperao acordo de no concorrncia acordo de participao acordo de reduo de dvida acordo de sigilo acordo de vontades acordo de voto acordo epistolar acordo extra-judicial acordo integral acordo judicial acordo preferencial acordo pr-nupcial acordo prvio acordo sindical acordo vinculativo acordo acrescidas de 1/3 acrescido a acrescido de 15% acrscimo exigvel a longo prazo acrscimo audes acumulado acumular em estoque acmulo; acumulao (juros, frias); proviso acusao criminal acusao escrita acusar (vb) acusar recebimento ad referendum adaptar adendo; aditamento; aditivo adequao adequado adequar (vb) aderir (vb) adeso; observncia adesivo adestramento adiado adiantamento (pagamento) adiantamento para desembarao adiantamento sobre contrato de cmbio (ACC) adiantamentos adiante fixado

adiante nomeado adiante; abaixo (clusula) adiar o pagamento adicional (emprstimos, juros) adicional (trabalhista) adicional ao frete para renovao da Marinha Mercante adicional de imposto adicional de insalubridade adicional de periculosidade adicional estadual do Imposto de Renda adicional noturno (trabalhista) adicional por acmulo de funo adicional adimplemento adimplente (adj.); realizvel

aditamento (ao pedido) aditar (vb) aditivo(s) adjudicao adjunto (adj.) administrao & vendas administrao (bens, patrimnio) administrao (emprstimo) administrao (firma) administrao centralizada administrao de conflitos administrao de tempo administrao por objetivos administrao salarial administrador (falncia) administrador de carteira de valores mobilirios administrador de empresas administrador admisso admissvel admitir; reconhecer adotar (deciso); descendentes (testamento) adquirir direito ADR garantida ADR sem garantias adversa; desfavorvel advertncia

advogado de defesa advogado do caso advogado geral da unio advogado interno advogado aeronautas aeronavegabilidade aerovirios afastamento (de executivos) afastamento aferio aferir afianado afianar afianvel afiliadas afinidade (parentesco) afins (demais) afluxo de capitais aforamento afretador (ou fretador) afretamento por viagem afretamento agncia bancria agncia de carga area agncia de cobrana agncia de compras agncia de notcias agncia emprestadora agncia multilateral de garantia para investimentos agncia; filial (banco) agenciamento de carga area agenciamento de compras agenciamento agenciar agendar agente comissionado; comissrio agente de cmbio agente de citao agente de compensao agente de converso agente de desembolso agente de distribuio agente de fiscalizao agente de lanamento agente de mudana agente de pagamento agente de processo no exterior

agente de processo agente de registro agente depositrio; depositrio de aes agente emissor agente expedidor agente fiducirio agente fiscal agente intermedirio agente sequestrante agente surfactante agente; representante agilizar (vb) gio das aes gio agir na contrapartida de uma operao agir por conta de agitador com motor agitador de coluna com motor agitador de parede agitador mvel agitador para pasta agitador porttil aglomerao agradar agradeceramos agravado agravante agravo de instrumento; agravo retido agravo de mesa agravo de petio agravo regimental agravo agregao agremiao agressor agroindustrial agropecuria agrupamento (aes) gua de lavagem com sulfato gua potvel aguarda julgamento guas territoriais aguentar (situao) ainda mais ajuda de custo ajuda de moradia

ajudante de perfurador ajuizamento de causa ajuizamento; protocolo ajuizar (vb) ajuizar um processo ajustado extracontabilmente ajustado ajustador ajustar o valor bruto ajuste a valor presente
ajuste do valor bruto; reajustamento do rendimento bruto

ajuste dos impostos de fronteira ajuste monetrio ajuste alarde alavancagem (finanas) Alada da Rainha alada alcanar (objetivo) alcanar uma composio amigvel alcance aleatrio alegao alegaes finais alegaes; memorial alegar prejuzos alegar alm de algo que acontecer no futuro alheio sua vontade alis aliciar (vb) alienao de bens alienao fiduciria em garantia alienao fiduciria alienao; destino alienante alienar alienatrio alimentada com maarico alimentos (cnjuge); penso alimentcia alimentos (filhos) alnea; elemento do ativo/passivo; rubrica alquota de imposto alquota fixa (imposto) alquota; taxa do imposto de renda

alquotas do imposto vigentes nas ... alquotas alvio de dvida alma da caverna (naveg.) almoxarifado alocao alocao de pessoal alocaes oramentrias alocar; destinar; distribuir; reservar (vb) alongamento do perfil (dvida, juros) alongar dvida alta direo alta parte contratante alta tecnologia altas de preos altas e baixas alterao contratual alterao estatutria alterao alterar alternncia alternativa altista alto escalo alugar aluguel de aes aluguel mensal aluguel alvar da incorporao; carta patente Alvar da Prefeitura alvar de demolio alvar de funcionamento municipal alvar de funcionamento alvar de inspeo do Corpo de Bombeiros alvar de instalaes; alvar de licena e construo alvar de licena e construo alvar de pesquisa (mineral); licena de exportao alvar de utilizao da vigilncia sanitria alvar de vigilncia sanitria estadual alvar de vigilncia sanitria federal alvar judicial alvar rgico alvar; ordem judicial
"am form" (autorizao para movimentao de conta vinculada)

alvitrar

amarrao amarrar ambiente mbito ambulante amigvel ou judicial amnia anidra industrial amortecedor de choque amortizao (ativos) amortizar um emprstimo amortizar uma dvida amortizar amostra grtis amostra amostragem AMP amparado amparar amparo ampla defesa ampla, geral, irrevogvel e irretratvel (quitao) amplamente amplos e gerais poderes analisar (dados, informaes) anlise da concorrncia anlise de cargo anlise de desempenho anlise de funo anlise de ponto de equilbrio anlise de quocientes anlise; resumo (patente) analista de funo analista/consultor de investimento anatocismo ncora cambial andamento (processo); progresso andar anexar anexo angariar aniversrio (poup.) ano base; exerccio fiscal; perodo base (IR) ano civil ano fiscal/financeiro ano social anotaes de trabalho

ansiar antecedentes criminais (h) antecedentes criminais (no h) antecedentes antecessora (soc.) antecipao (emprstimo); acelerao de vencimento (emprstimo) antecipao da receita antecipao de resgate antecipao de tutela antecipao legal do vencimento antecipadamente antecipadamente antecipado(a) antecipar pagamento antecipar antepara (naveg.) anteprojeto de lei; fatura; letra anterior anterioridade(s) (M&P) anterioridade(s) da lei anterioridade(s) impeditiva anterioridade(s) anteriormente anticrese anti-econmico anti-espumante antigo antigidade antijuridicidade anualmente anuncia

anunio anuente anular anulvel anncio classificado ao amparo de ao ano (a.a.) ao arrepio de ao direito de ao ao longo dos ltimos anos ao preparo aos cuidados de

aos de costume disse: nada aparelho de agitar magntico aparelho de ar condicionado aparelho apartado (em) apelao apelado; agravado; recorrido apelante; agravante; recorrente apelar (vb) apelo adesivo apelo prejudicado apelo; recurso; agravo apensado aperfeioamento em aperfeioamentos aperto da liquidez aplicao a curto prazo aplicao altamente suave aplicao de numerrios aplicao do regime base de competncia (crditos) aplicao dos recursos aplicao em conta prpria aplicao; imobilizao financeira aplicaes no mercado aplicar (penalidade) apcrifo apoiar aplice de acidentes pessoais aplice de compreensivo de riscos gerais aplice; depsito judicial; ttulo; obrigao; bnus; debnture; fiana; termo de responsabilidade apontar ttulo de dvida em protesto apor aportar a aporte de capital aporte de recurso aporte aps a apurao de aps venda aposentadoria compulsria aposentadoria por invalidez aposentadoria aposio apostilamento apreciar (vb)

apreciar o mrito apreo (em) apreenso apregoao aprendiz aprendizado aprendizagem apresentao comercial apresentao de cliente(s) novo(s) apresentao protocolar apresentao aprofundar aproveitamento futuro apresentar declarao de imposto apresentar petio apresentar proposta(s) (licitao) apresentar uma objeo apresentar uma queixa apresentar apresentou sua demisso aprimoramento(s); melhoria (de crdito) apropriao do servio apropriao indbita; estelionato; peculato apropriados aos fins a que se destina aprovao; promulgao aprovado por ___ votos aprovar um crdito em concordata aproveitamento futuro aprumado (adj.) aprumar apurada sobre apurado como sendo ... apurado apurar (lucros) apurar (vb) aquele que em leiles faz ofertas fictcias para inflacionar os preos dos bens leiloados aquisio de disponibilidade econmica de venda aquisio do controle acionrio aquisies do imobilizado arbitragem interpraas arbitragem arbitral (sentena, laudo, deciso) arbitrar (imposto) rbitro arcar com o pagamento arcar com

rea comum rea construda rea de armazenamento rea de cobertura celular rea de imigrao de dados rea de servio (telecom.) rea de siderurgia rea de uso comum rea til rea reas dadas em utilizao reas de inundao (num rio) argumento; apelo; estratgia argumentos finais argio de incompetncia argio de relevncia argido argir (vb) armador armador est isento das despesas de embarque e descarga (F.I.O.) armador est isento das despesas de embarque e descarga, e os afretadores comprometem-se a deixar a mercadoria estivada e rechegada/ nivelada (F.I.O.S.T.) armador paga somente as despesas de descarga (F.I.) armador paga somente despesas de embarque (F.O.) armrio de ao armazm alfandegrio; entreposto aduaneiro armazenagem porturia arquivado com baixa arquivado sem baixa arquivado arquivamento dos autos arquivamento arquivar na Junta Comercial arquivar um processo arquivo de ao com __ gavetas arquivo de experincia arquivo de pessoal arquivo geral arquivo morto arrancada arrasto arrazoado

arrecadao arrecadar; atrair arrematao de bens arrematao; leilo arremate; proposta arrendamento (locao) arrendamento financeiro arrendamento mercantil arrendamento operacional arrendamento secundrio (wet leasing) arrendante arrendatrio arresto arrimo de famlia; chefe de famlia arrolamento; inscrio; registro; matrcula arrolar (vb) articulado artifcio fiscal artifcio; logro; fraude artigo (de jornal) artigo em srie artigo(s) de liquidao artigos de toucador as autoridades; funcionrios de alto escalo s expensas de assegurar o direito assemblia de constituio assemblia de transformao assemblia extraordinria assemblia geral extraordinria assemblia geral ordinria assemblia ordinria assentada assessor jurdico assessor assessoria jurdica geral assessoria jurdica assessoria; orientao jurdica assessoria; quadro de pessoal assiduidade; investigao assim como assim expondo assim sendo assinar (contrato, etc.) assinar em branco assinatura assistncia de sade; assistncia mdica assistncia educacional

assistncia mdico-hospitalar assistente (em processo) assistente de advogado assistente de perfurador (petrleo) associao; agremiao associado associar-se assumir (a presidncia da reunio) assumir assuno de dvida assuntos econmicos ata da fundao Ata de Assemblia Especial de Acionista Ata de Assemblia Geral de Constituio Ata de Assemblia Geral de Transformao Ata de Conselho Consultivo Ata de Constituio Ata de Reunio de Diretoria Ata de Reunio de Quotistas ata atar-se; limitar-se atas at __% sobre o valor ingressado at agora at o presente momento at atender as caractersticas (do mercado) atender o cliente atender Atendimento de Consulta Paralela atendimento atentado atentar contra atenuante aterro sanitrio atestado de antecedentes atestado de inspeo sanitria atestado de pobreza atinentes a atingir objetivos ativa e passivamente ativar (garantia) atividade cessante atividade de consultoria atividade provissional atividades normais

ativo (jur.) ativo a curto prazo ativo circulante ativo contnuo ativo corrente ativo de compensao ativo disponvel e de realizao imediata ativo disponvel e realizvel ativo disponvel; ativo financeiro ativo e passivo ativo financeiro ativo fixo ativo imobilizado; bens do ativo imobilizado ativo intangvel ativo lquido ativo malevel ativo no monetrio ativo operacional ativo pendente ativo permanente; imobilizado ativo principal ativo real ativo realizvel a curto prazo ativo realizvel; circulante; disponvel ativo tangvel ativo ativo/passivo ato constitutivo ato contnuo ato de concentrao econmica ato de distribuio da produo ato danoso que d causa a reparao por responsabilidade civil ato declarativo ato doloso ato normativo atos constitutivos atracadouro atrair investimentos atrasados de juros; juros em atraso atraso de ___ dias atraso no pagamento atravs do que atrelado

atribuio; funo; tributo atribudo (responsabilidade) atribuindo-lhes capital destacado atribuir atributos; facilidades; caractersticas; aspectos atual atualizao atualizar atualmente atuar audincia de instruo audincia inicial audincia reservada audincia una audincia; conhecimento (ao, pedido) auditor independente auditor pblico auditor(es) auditoria preliminar auditoria auferir lucros aumentar em 15% aumentar aumento aumento das vendas aumento de capital aumento de taxa de juros aumento salarial ausncia de acordo autarquia autenticao; reconhecimento; abono (documentos) autenticado autenticidade auto composio auto de concluso de obra auto de infrao fiscal auto de infrao auto de regularidade de edificao auto de vistoria do corpo de bombeiros auto produtor auto produtor auto-avaliao auto-estima auto-falncia auto-lanado

auto-lanamento automvel autnomo; trabalhador autnomo autor (de um projeto) autor fsico autor intelectual autor material autor autora agravada autoridade de linha autoridade judicial autoridade autorizao judicial autorizao para cumprimento autorizao prvia autorizao autorizado (subst.) autos apartados autos conclusos autos de partilha autos de reintegrao de posse autos do processo autos instrutores autos principais autos autuao fiscal autuao autuaes reflexas autuada autuante autuar auxlio-creche auxlio-doena auxlios visuais aval avaliao de cargo avaliao de desempenho avaliao de entrevista avaliao de mrito avaliao avaliado pelo valor de custo avaliador diplomado avaliador avaliar bens imveis ou mveis (venda) avaliar estoques (contab.)

avaliar para menos avaliar avalista avalizado avaria grossa (seg.) avaria particular (seg.) avaria; dano avena averbao; apostilamento averbar aviltar (vb) aviso de cobrana aviso de convocao; convocao (assemblia); edital de convocao aviso de ocorrncia aviso de priso aviso de prontido aviso prvio aviso avocao avocar-se (vb)

baga de junpero (farm.) bairro baixa (contab.) baixa na distribuio baixa parcial (contab.) baixar baixista balana analtica balana comercial balana de bancada balana de laboratrio balana eletrnica filizola cap. __, diviso __ balana eletrnica balana filizola balana mecnica com base metlica no cho balana toledo plataforma balana toledo balancete intermedirio balancete; balancete de verificao balano (patrimonial/geral)

balano analtico e sinttico balano analtico balano de pagamento balano encerrado balano extraordinrio balano patrimonial balano "preparado" balano sinttico balano trmico bancada de carpitaria bancada de madeira para arquear caixas bancrio bancarrota banco de instruo banco de massa banco de primeira categoria banco de primeira linha banco de referncia banco emissor (carta de crdito) banco estadual banco global banco mltiplo banco notificador (carta de crdito) banco notificante banco preferencial banco universal Bancos de Referncia bandeira branca bandejas em ao com rodinha de borracha banho de areia banho maria - 6 bocas banqueiros do bicho barra (/) barra de ouro barreiras alfandegrias base de clculo do imposto base de clculo base imponvel base legal base monetria; meios de pagamento base paritria basear-se bases comutativas bases correntes bases equitativas/comutativas; bases puramente comerciais bsico

bastante procurador baunilha bebedouro Bel. bem de famlia bem beneficirio (de cauo/penhor) beneficirio identificado do investimento beneficirio registrado beneficirio; fideicomissrio; sacador (letra de cmbio) beneficiente benefcio condicional benefcio da dvida benefcio de ordem benefcio fiscal benefcio benefcios colaterais benefcios de aposentadoria benefcios de pessoal benefcios benfeitoria; pertences benfeitorias adicionais (imob) bens blicos bens corpreos bens dados em garantia bens de capital bens de condomnio bens de consumo bens de produo bens de raiz bens de renda bens do ativo imobilizado bens do estoque; inventrio bens e direitos bens em condomnio bens em geral bens imveis bens manufaturados bens mveis e imveis bens mveis bens numerrios bens patrimoniais bens semoventes bens sociais

bens bens; propriedades; ativos pessoais bero; atracadouro bico injetor de combustvel bico biotina (farm.) bip bimestralmente bingo permanente bingo similar bissulfato de sdio anidrido bitributao bloco de aes bloqueador de chamadas (telecom.) bloquear boa condio de funcionamento boa f boa nota boa prtica comercial boas condies boas intenes bobinadeira manual nacional para carretis
bobinadeira para solda fio c/ motor eltrico/embreagem pq.

bobinadeira semi-automtica bobinador automtico, acionamento motor 1cv boi gordo boletim de ocorrncia patrimonial boletim de ocorrncia policial boletim de subscrio boleto bolsa de estudos bolsa de futuros bolsa de mercadorias; mercado fsico bolsa de valores Bolsa Mercantil & de Futuros (BMF) bolsa bom estado de conservao bom sendo bomba centrfuga bomba qumica pneumtica bombordo (naveg.) bonificao (diretores e empregados); gratificao bonificao de ... bonificao de aes bonificao de quota

bonificao em dinheiro bons costumes bnus ao par bnus ao portador bnus cupo zero do terouro americano bnus de colocao pblica bnus de converso de dvida bnus de desconto bnus de dinheiro novo de 1992 bnus de emisso pblica bnus de juros atrasados 1991/1994 bnus de phase-in bnus de reduo temporria de juros com capitalizao bnus de reduo temporria de juros bnus de sada bnus de subscrio bnus do tesouro bnus em dinheiro bnus globais permanentes no-US nominativos bnus na forma definitiva bnus na forma global bnus nominativo bnus border boreste (naveg.) botijo brando brecha brinde bruto bula burocracia busca aruanda oficiosa busca e apreenso; penhor legal busca frentica busca verbal busca buscar

c.c. (combinado com) c.c. (conta corrente) cabe a ____

caber cabide de emprego cabimento de recurso cabimento cabvel cabotagem cadastro bancrio cadastro de contribuintes mobilirios (CCM) cadastro de contribuintes cadastro de pessoas fsicas (CPF) cadastro geral de contribuintes (CGC) cadastro cadeiras giratrias caderneta de poupana cadinho com bomba e agitador com maarico a diesel cadinho de ondas cadinho diesel, composto de 1 panela tipo 1, revestida de refratrio e chapas de ao de __", alimentada com maarico caducar (vb) caducidade caduco caixa caixa (fiscal) caixa de amortizao caixa de assistncia do Poder Pblico caixa de assistncia dos procuradores caixa de assistncia jurdica caixa de liquidao caixa de madeira caixa de previdncia dos funcionrios do BB's caixa de previdncia caixa dois Caixa Econmica Federal caixa econmica caixa eletrnico; posto de atendimento eletrnico caixa/cabine de fora caixinha calandra cilindro clcio calculado como sendo ... calculadora eletrnica calcular proporcionalmente clculo de imposto
clculo de tempo ganho/perdido no embarque ou descarga

clculo de tempo ganho/perdido clculo judicial

clculo pas por pas calculos rescisrios calnia cmara (tribunal) cmara de compensao cmara de compensao de cheques cmara de deputados cambial cambirio cmbio exterior cmbio manual cmbio oficial cmbio cambista caminho campo de aplicao cancelamento (contab.) cancelamento de protesto cancelar hipoteca (vb) cancelar; dispensar (pagamento) candidato canhoto de conhecimento canhoto canteiro de obras capacida mxima capacidade de crdito/solvncia capacidade de pagamento capacidade instalada capacidade ociosa capacidade residual capacidade utilizada capatazia capital a descoberto capital a termo capital acionrio capital autorizado capital circulante lquido capital com direito a voto capital de giro capital de risco capital destacado capital e reservas capital emitido capital estrangeiro capital excedente capital imobilizado capital ingressado

capital inicial capital integralizado capital investido capital no integralizado capital operacional capital prprio capital realizado capital sem direito a voto capital social capital subscrito capital capitalizao capitalizao dos lucros capitalizar (juros) capitalizar fundos capitania dos portos captao de recursos captao captar (vb) (recursos) capturar caput caractersticas da operao caractersticas; dispositivos; vantagens caracterizar carter satisfativo carter societrio carboxil metil celulose de sdio (farm.) carecer de carncia de capital carncia de uma ao carncia; perodo de franquia; prazo de carncia carepa (met.) carga de trabalho carga dos autos carga tributria cargo (ou emprego) em comisso cargo de confiana cargo intelectual cargo carimbo (da JUCESP) carimbo de recebimento carimbo carn carns de imposto caronista

carregamento no convs carregamento carregar (pacote, mercadoria) carregar tambores carreira carretis (rolos) sobre cavaletes de cantoneira e rodas carretis com roda - fabricao prpria carrinho de ao tipo supermercado carrinho de ferro com rodas de borracha carrinho hidrulico (cap.: __ toneladas) carrinho carro panela/torpedo (met.) carro-chefe (marketing) carta aditiva carta area registrada; via area carta branca carta com franquia paga carta contrato carta de alterao carta de contratao carta de crdito confirmada carta de crdito irrevogvel e confirmada carta de crdito carta de fiana (prestada a) carta de fretamento; carta partida carta de inteno carta de iseno de responsabilidade carta de preposio carta de referncia carta de renncia carta de sentena carta epistolar carta opinativa carta partida carta patente carta precatria carta protocolada carta rogatria carta-convite; pedido de cotao carto com valores armazenados (smart card) carto de inscrio carto de pedido de produtos carto de ponto carto de visita carteira (investimento) carteira administrada carteira comercial carteira conservadora

carteira de aes carteira de identidade carteira profissional cartel cartela de mercado Cartrio (de Tribunal) Cartrio (Poder Judicirio) Cartrio de Interdies e Tutelas Cartrio de Notas cartrio de origem Cartrio de Protestos de Ttulos Cartrio de Registro Civil das Pessoas Jurdicas Cartrio de Registro de Imveis Cartrio de Registro de Ttulos e Documentos cartularidade

Casa Civil casa de mquinas (naveg.) casa decimal casado casamento em regime de comunho de bens cascalheiros casco (naveg.) caso caso de diversidade (cidadania) caso de fora maior caso de inadimplemento em potencial caso de inadimplemento caso fortuito caso perdido caso-a-caso casos de inadimplemento casual catlogo telefnico (telecom.) categoria categoria profissional cauo de aes cauo de custas e honorrios cauo dos diretores cauo; fiana judicial; depsito em garantia causa de pedir; possibilidade jurdica cautela de aes cautela provisional cautela cautelar cavalo mecnico

caverna (naveg.) cedente promitente cedente; concedente ceder cdula de crdito cdula de identidade para estrangeiros cdula hipotecria cdula pignoratcia de debntures cdula celebrao (de contrato) celebrado celebrar (contrato) censo de capital estrangeiro central de comutao telefnica (telecom.) central telefnica (telecom.) Central Termoeltrica (CTE) central centros industriais despendiosos cerceado cerimnias pblicas certame certido atualizada de filiao vintenria certido da dvida ativa da unio Certido da Justia do Trabalho (CJT) Certido da Justia Federal (CJF)
certido da matrcula com negativa de nus e alienaes

certido de aeronavegabilidade certido de andamento (M&P) certido de objeto e p certido de nus reais certido de propriedade e negativa de nus certido de sentena Certido do Distribuidor - Executivos Fiscais (CDE) Certido do Distribuidor Cvel (CDC)
Certido do Distribuidor Cvel (Falncia e Concordata) (CDFC)

Certido do Distribuidor Criminal (CRIM) certido do distribuidor de execues criminais Certido dos Cartrios de Protesto (PROT) certido explicativa dos feitos certido explicativa Certido Negativa de Dbito (CND) Certido Negativa de Dbito do Instituto Nacional do Seguro Social INSS certido negativa de imposto de renda certido negativa de nus e alienaes

certido negativa; declarao de desimpedimento certido pignoratcia de debntures certido vencida certido vintenria com negativa de nus sobre imvel certido certides de natureza fiscal e previdenciria certides certificado de ao certificado de andamento (M&P) certificado de atribuies certificado de autorizao certificado de averbao certificado de competncia certificado de depsito a taxas de juros flutuantes certificado de depsito de valores mobilirios certificado de depsito bancrio (CDB) certificado de depsito de aes certificado de depsito de colocao pblica a taxas de juros flutuantes certificado de filiao vintenria certificado de origem certificado de quitao certificado de registro de fabricao certificado de registro certificado de regularidade de situao (FGTS) certificado de regularidade de situao (INPS) certificado de tributos estaduais certificado de tributos federal certificado de tributos mobilirios certificado mltiplo de aes certificado para troca ou converso de direito real sobre parte ideal em bnus globais certifico e dou f certo e ajustado cessao do estado de liquidao cesso de direitos cesso de duplicatas cesso cessar cessionria promitente cessionrio; concessionrio

cesta bsica ceticismo crescente chamada abreviada (telecom.)

chamada com discagem abreviada (telecom.) chamada de capital chamada de entrada / recebidas (telecom.) chamada de mo-de-obra chamada em conferncia (telecom.) chamada em espera (telecom.) chamada chamada (convocao para ressarcimento dos ttulos) chamamento autoria chamamento ao processo chamar autoria chamar lide chamariz; isca chancela mecnica chances chapa aquecedora chapa grossa (met.) chapeamento (naveg.) chata ou cofre de carga a bordo (L.A.S.H.) chave de acesso chefe de departamento chefe de famlia chefe de subdiviso chefe do Gabinete Civil chegar a um acordo; avenar; aceitar cheque administrativo cheque bancrio cheque cancelado cheque compensado cheque cruzado cheque em compensao cheque especial cheque frio cheque nominal ou nominativo cheque pr-datado cheque sem fundos cheque sustado cheque visado chicote chul ciclo de aprendizado ciclo de vida do produto ciclo de vida cincia do processo ciente e de acordo

ciente cilindro (met.) cilindros de laminao (polido) cindida circulao escritural de moeda circulao fsica de moeda circulante; passivo circulante; passivo exigvel circular de oferta circunscrio imobiliria circunstanciar ciso parcial ciso total ciso citao com hora certa citao do protesto citao pessoal citao por rogatria citao citaes citar CKD completely knocked down (desmontado) clamor; brado clara e exatamente classe executiva classe nica classificao de cargo classificao de crdito classificao do IBGE classificao tarifria clusula (contrato social) clusula (estatuto) clusula compromissria clusula de escape clusula de habilitao clusula de outorga de opo para aquisio de aes clusula de paridade cambial

clusula de potestativa ou leonina clusula de proibio de concesso de garantias clusula de rateio clusula de reajuste clusula de reverso clusula exorbitante clusula penal no compensatria clusula potestativa clusula preferencial

clusula resolutria clusulas comerciais em aberto cliente do sistema de telefonia fixa (telecom.) cliente clientela clientelismo clima de concorrncia acirrada coao coativo (lei coativa) co-autor co-autoria cobertura cambial cobertura de margem cobertura parcial cobertura cobrana judicial cobrana cobrar a mais cobrar de ... cobrar despesas de terceiros (reembolso) cobrar cobrvel cobrir o lance cobrir um dficit COD cdigo buzaid cdigo civil cdigo de obras cdigo de processo civil cdigo de processo penal cdigo de valorao aduaneira cdigo penal co-financiamento; financiamento conjunto co-locao (utilizao de um mesmo local) co-obrigado nos ttulos co-principal coeficiente angular coeficiente de liquidez imediata coercitvel coerncia cofre de aluguel em Banco cofre de carga cogente (princpio) cogente cogitada cogitar cognato

coibir coisa julgada coisa mvel colaborao colao (inventrio) colapso financeiro (bolsa) colateral; garantia de emprstimo bancrio coleo de amostras colega colegiado colegial Colgio Eleitoral colendo (adj.) colher a assinatura colidncia; divergncia colidente colidir com coligada colis postal/postaux collar de taxas de juros colocao em funcionamento colocao primria de ttulos colocao privada colocao colocado em um local ou dentro de um meio de transporte (F.O.B.) com a com antecedncia de com boas intenes com cpia para ... com direito de voto com exceo de com fins lucrativos com fora de lei com o que com poder de com prejuzo com presena acentuada nos mercados internacionais com relao a; relativo a com vigncia em comanditrio comando de circulao comando comarca combinao bem sucedida combinado com comentar comentrios

comercial comercializao comercializar comerciante comercirio comrcio exterior comrcio cominao contratual cominao pecuniria cominao; liminar comisso adicional comisso de abertura comisso de administrao comisso de agenciamento comisso de arbitragem comisso de compromisso comisso de contratao comisso de corretagem comisso de intermediao comisso de intermedirios comisso de negociao comisso de participao comisso de permanncia comisso de reserva de crdito comisso de valores mobilirios comisso executiva comisso local comisso mercantil comisso mista parlamentar de inqurito comisso paritria comisso comissrio comissrio de futuros comissrio (em concordata) comissionamento comisses dos agentes comisses sobre produtividade comit de avaliao de cargos comit diretor comitente (St. Exch.) como de fato cedido tem como era do conhecimento de commodities commodities a futuro comodante comodatrio comodato

comodato emergente companhia companhia aberta companhia controladora companhia fechada; sociedade de capital fechado companhia seguradora comparecer comparecer a comparecer em juzo comparecer perante comparecimento em juzo comparsas compartilhamento de custos compatibilizar-se com compensao (ttulos); desembarao compensao (fin.) compensar compensar passivo fictcio competncia competncia (no desempenho de funo) competncia (fiscal) competncia do exerccio competncia interpessoal competncia rationae personae competncia sobre a matria em questo competncia tcnica

competente compilao complessividade complessivo componente comportar composio, acordo, transao composio acionria composio seguinte compostagem composto de compra de contas a receber compra e venda a termo comprador de opo de venda comprador paga mercadoria, seguro e frete (C.I.F.)
comprador paga mercadoria, seguro, frete e juros (C.I.F.I.)

comprador paga mercadoria, seguro, frete,

juros e comisso (C.I.F.I.C.) comprar a parte de um scio comprar e vender compreender compressor de ar __ libras/polegadas comprometer-se (vb) compromissadas (operaes) compromissrio comprador; promitente comprador compromissrio vendedor; promitente vendedor compromisso (arbitr.) compromisso arbitral compromisso de cessao compromisso de confidencialidade compromisso de sigilo compromisso srio compromissos; avenas comprovadamente comprovante adequado comprovante de conhecimento/embarque comprovante de pagamento comprovante comprovantes compulsrio (adj.) comum acordo comunho de bens comunho de recursos comunicao formal comunicao informal comunicao interpessoal comunicao comunicado n comunicado comutao comutar comutativo conceber uma proposta conjunta concedente; cedente; estipulante; instituidor (trust) conceder a palavra conceder indenizaes conceder linha de crdito conceder conceito concentrao vcuo concentrao concesso comercial

concesso de lavra concesso de servios pblicos concesso concessionrio; cessionrio conciliao numrica conciliao concluir fase de instruo concluir negcios concluso (estar) concomitante concomitantemente

concordata concordatrio concorrncia pblica concorrncia; licitao concorrente concretizao concretizar; promover (cesso) concreto (adj.) concurso de credores concurso promocional concurso concusso condenao; laudo; parecer condenaes por dano moral condenado condenar condio de habilidade condio mista condio potestativa condio precedente; pr-requisito condio resolutiva condio suspensiva condicionada condicionado condicionamentos condies da ao condies de pagamento condies de trabalho condies estritamente cumulativas (Lei da S.A.) condies precedentes condies; prazos

condizentes com condizentes condomnio aberto condomnio fechado condomnio condomnio (em) condmino condute; eletroduto; tubulao (telecom.) condutor conduzir (arbitragem) conexo (sistemas; terminal) confeco (roupa) conferncia (bens e direitos); transmisso conferncia de bens e direitos conferncia de bens conferncia de quotas conferncia conferente conferir confidencialidade conferir liminar conferir o direito de conferir confiar confidencial configurar confirmar deciso confirmar confisco judicial confisso de dvida confisso ficta confisso quanto matria de fato confisso conflito conforme amostra conforme relao anexa conforto adicional confrontao das partes confrontado confuso; empasse; caos congelamento conglomerado (grupo de pessoas) congressistas fisiolgicos conhecedores (gria) conhecer um pedido conhecer uma ao conhecido como ... conhecimento (ao, pedido)

conhecimento areo conhecimento de companhia rodoviria conhecimento de depsito conhecimento de despacho conhecimento de embarque sem declaraes adicionais conhecimento de embarque conhecimento ferrovirio conhecimento fluvial conhecimento martimo conhecimento tcnico conhecimento cnjuge conjunta ou separadamente conjunto de 5 cavaletes conjunto de 6 tanques em ao carbono conjunto de empreitada global conjunto de moldes para __ tarugos (manual) conjunto de moldes para barras - diversas medidas conjunto de moldes para esferas __ mm. conjunto(s) conjunto moto redutor e rosca sem fim para fundio contnua conjuntura econmica conquistar; conseguir consagrado (adj.) consagrar consanginidade consecuo de objetivos consecuo conselheiro substituto conselheiro(s) conselho consultivo conselho de administrao conselho de classe conselho de contribuintes conselho de sentena conselho deliberativo conselho diretivo conselho fiscal conselho interministerial de preos (CIP) conselho nacional de poltica salarial conselho regional dos contadores (CRC) conselho; junta; diretoria consentimento conservao simultnea conservao

considerada considerando que considerar consignao em juzo consignao em pagamento consignar um voto de louvor a consignar consistncia jurdica (sem) consolidao das leis do trabalho consolidao de propriedade consolidao; fuso (A+B+C) consolidado consolidar consorciado

consrcio constantes de constituio (capital) constituio (empresas) constituda de constituinte constituir (obrigao) constituir advogado constituir crdito constituir sociedade constituir; formar S.A. constitutivo constrangimento ilegal construo civil construo em ao inox consubstanciar consularizar consulente consulta; pedido de cotao; sindicncia consultor de investimentos consultor de pessoal consultor financeiro Consultor Geral da Repblica consultor jurdico geral consultor jurdico consultor

consumao mnima consumidor de alta renda consumidor final consumidor; cliente consumo relativo consumo conta conta bancria comum conta bancria negativa conta coletiva conta conjunta conta corrente de livre movimentao conta corrente de quotistas conta corrente vinculada (s vezes) conta corrente conta de absoro conta de aes (ttulos) conta de aes que permite saldo negativo conta de caixa caucionada conta de caixa conta de compensao (em balano) conta de custdia conta de depsito em garantia conta de depsito conta de despesas gerais
conta de investidor em corretora para operao "on margin"

conta de liquidao conta de lucros e perdas conta de movimentao bancria conta de participao no-societria conta de rateio conta de reserva conta de resultado pendente (ativo); deferido conta de resultado pendente (passivo) conta de resultado conta de ttulos no onerados conta escrita conta ganrantida conta grfica conta margem conta no negativo conta no vermelho conta para capital de giro conta permitindo saldo negativo (valores mob.) conta prpria conta remunerada de depsito em garantia conta remunerada

conta salrio conta suspensa conta vinculada contbil (adj.) contabilidade a nvel geral de preos contabilidade por partidas dobradas contabilidade tradicional contabilidade contabilizado contabilizar conta-depsito contador contador pblico credenciado contador registrado contadoria do juiz contados a partir desta data contagem de mos contagem regressiva containers em chapa de ferro p/ refugos contaminado (capital) contanto que contar com o assessoramento contar com contar contar; confiar contas a pagar contas a receber diversas contas a receber do cliente contas a receber contas cobrveis contas de compensao contas atrasadas contas primrias conteno de custos contencioso civil contencioso contentor de solda em fio contestao (ru); defesa; manifestao rplica contestao por negao geral contestada contestante contestar contedo do testemunho, do depoimento contingenciamento contingncias pendentes continuamente continuidade

contornar, no cumprir (deciso) contra-apresentao contra-arrazoado; contra-razes de apelao contra-arrazoar contra-cheque contra-razes contracultura (ir contra suas convices culturais) contraditrio (que seja estabelecido o contraditrio) contra-minuta contra-notificao contra-partida (contab.) contra-proposta contra-razes de apelao contrair emprstimo contrafao; imitao (M&P) contrapartida (em) contraprestao contrariar a lei contrariedade (Proc. Penal) contratao de crdito externo contratada contratante contratar (vb) contratar (seguro) contratar cmbio contratar um emprstimo com o Banco Central contratar/contrair emprstimo contrato a termo contrato aleatrio contrato bilateral contrato cumulativo contrato de abertura de ... contrato de abertura de crdito; contrato de financiamento contrato de abertura de linha de crdito

contrato de adeso contrato de administrao contrato de agenciamento de emisso, colocao e pagamento contrato de apoio operacional contrato de afretamento contrato de agenciamento de linha de subscrio contrato de arrendamento com clusula de opo de recompra

contrato de arrendamento de bens de capital contrato de assistncia tcnica contrato de associao contrato de assuno de dvida contrato de cmbio contrato de cauo; contrato de depsito de aes contrato de cesso de direitos contrato de cesso de sub arrendamento em garantia contrato de cesso e transferncia de aes contrato de comodato contrato de compensao contrato de compra e venda de aes contrato de compra e venda de aes, promessa de compra e venda de aes e outras avenas contrato de compra e venda de estabelecimento contrato de concesso de linha de crdito a ttulo de adiantamento; contrato de financiamento contrato de confidencialidade contrato de constituio (soc.) contrato de constituio de usufruto contrato de consultoria contbil contrato de consultoria de investimentos contrato de cooperao tcnico-industrial contrato de credenciamento de usurio contrato de crdito empresarial contrato de custdia contrato de depsito de aes contrato de depsito em garantia contrato de distribuio contrato de distribuio da produo contrato de distribuio de ttulos contrato de emisso de ttulos contrato de emprstimo contrato de experincia contrato de fabricao sob encomenda contrato de financiamento contrato de fornecimento contrato de fornecimento de tecnologia industrial contrato de futuros a curto prazo contrato de futuros a longo prazo contrato de garantia contrato de gaveta contrato de gesto de bens e/ou valores contrato de industrializao por terceiros

contrato de licena para explorao de patente contrato de licenciamento a ttulo oneroso contrato de licenciamento de marcas gratuito contrato de licenciamento de uso de marca contrato de locao contrato de manuteno contrato de mtuo contrato de opo de compra de quotas contrato de participao e compromisso de financiamento de capital de giro contrato de participao e garantia contrato de participao nos custos contrato de penhor contrato de penhor de quotas contrato de permuta de aes contrato de permuta de participaes e outras avenas contrato de pr-financiamento para exportaes contrato de prestao de garantia contrato de prestao de assistncia tcnica contrato de prestao de garantia fidejussria contrato de prestao de servios contrato de prestao de servios de assistncia tcnica contrato de promessa de mtuo contrato de repasse de emprstimo externo com outorga de garantia e outras avenas contrato de representao comercial contrato de risco contrato de seguro de sade contrato de servios tcnicos contrato de servios especializados contrato de sigilo contrato de trabalho contrato de trabalho por tempo indeterminado contrato de transferncia de aes contrato de transferncia de tecnologia contrato de (locao) de servios de fornecimento de refeies contrato epistolar contrato martimo contrato no-aleatrio contrato para entrega de unidade industrial pronta p/ funcionamento contrato para financiamento externo de importao contrato permanente

contrato pluremo contrato principal (p/ abertura de conta) contrato sindical contrato social contratos coletivos contratos com partes relacionadas contratos de operaes no mercado a vista e de futuros contratos pblicos a executar contravalor contraveno contraveno sindical patronal contra-recibo contribuio contribuio Previdncia Social contribuio assistencial contribuio confederativa contribuio de aposentadoria contribuio para fiscal contribuio sindical contribuio sindical patronal contribuio sobre lucro (CSL) contribuio social contribuio social e imposto de renda contribuies a recolher contribuinte controlada (bal.) controladora controle controle acionrio controle acionrio da ... controvrsia contumcia processual convalidao convalidar conveno convenincia conveniente convnio convncio para concesso de emprstimo conveno conveno coletiva de trabalho converso conversao simultnea converso de dvida em investimento converso de dvida em projeto de preservao ambiental

converter bens em direitos converter (moeda) convertida na lei ... convocao (em geral) convocar (assemblia) coobrigados nos ttulos cooperao cooperativa de crdito cooperativa coordenador da execuo coordenador geral coordenador geral de software, servios e aplicaes da informtica cpia autenticada/certificada cpia de contrato cpia nica corpo de jurados correo monetria correo monetria de balano correo monetria do capital correo monetria patrimonial correo monetria pela legislao societria correo; revalorizao monetria corregedor (ria) Corregedor Geral da Justia correio de voz (telecom.) correlao de testes corrente corrente doutrinria correr por conta de corresponder a corretagem corretor corretor com telefone no prego corretor de cmbio; corretor de valores corretor de mercadorias corretor de seguros corretor de valores corretora; intermedirio; concessionrio corretora de seguro corretora de valores mobilirios cortadeira (serra dupla) cortadora de barras fabricao caseira cortadora de disco cortadora de fios, caseira para cortar fio dimetro __ cortadora de tarugos manual, caseira

cortar corte (arquit.) corte/reduo em investimentos corte transversal (naveg.) costado de bombordo (naveg.) costado de estibordo cota de exportao cota fiscal cota nos autos cotao de preos couvert artstico crach creche credenciado credibilidade creditar

crdito crdito documentrio crdito em conta corrente crdito em liquidao crdito fiscal crdito habilitado crdito imobilirio crdito por devoluo crdito prmio crdito privilegiado crdito quirografrio crdito rotativo crditos a liquidar crditos de liquidao duvidosa credor hipotecrio credor pignoratcio credor quirografrio credor registrado credor; mutuante crescente especializao crescimento anmico crescimento funcional criao de camaro criar coragem criatividade crime culposo crime de exploso crime de lesa-ptria

crime de prevaricao crime doloso crime doloso contra a vida crime falimentar crime hediondo crime qualificado criptografia crise de liquidez cristal de glutamato de potssio critrio critrio de contabilidade critrio exclusivo de critrio poltico critrios de diversificao de carteira cronograma cronograma de eventos CTPS (Carteira de Trabalho e Previdncia Social) cubas de madeira revestida cuidados de manuteno cujo culpa culpa grave culpa leve culpa levssima culpar culposo (adj.) cultura (cultura de inflao) cumpra-se cumprimento de cumprimento (obrigaes) cumprir cumprir contratos ou clusulas contratuais cumprir e fazer cumprir cumprir pena cumprir sentena cumprir uma clusula de contrato cumulao cumulado cumulativo cunhar cunho curador curador (defesa do consumidor) curador lide

curador de massas falidas curadoria curial corriculo escolar curriculum cursinho curso de administrao curso normal dos negcios cursos por correspondncia curta metragem curva de maturidade custas processuais custeio custo administrativo-financeiro custo contbil custo corrente custo de benefcio custo de capacidade custo de capital custo de fabricao custo de financiamento custo de liquidao custo de mercadoria vendida (CMV) custo de reposio menos depreciao custo de vida custo empatado custo fixo custo histrico custo histrico nominal custo-hora cuso-hora tcnica custo indireto custo operacional custo por tempo de manuteno custo posto no destino custo salarial custo total custo-hora custos administrativos baixos custos custos diretos/variveis custos de produtos custos dos servios custos dos servios prestados custos fixos custdia custdia fsica

custodiante custodiar

D+1 d nova redao a dispositivos d outras providncias d suporte/base dao em pagamento dados da prioridade unionista dados exclusivos dados numricos dados reais em terra dando prosseguimento aos trabalhos dano danos compensatrios por atraso danos compensatrios por desempenho danos diretos danos emergentes danos fsicos danos imprevistos danos indiretos danos materiais danos morais e materiais danos morais danos prefixados danos; prejuzos emergentes dar aviso de resgate dar baixa dar continuidade dar direito a dar efeito suspensivo dar f dar origem a dar preferncia dar provimento ao agravo dar quitao dar testemunho DARF (documento de arrecadao de receitas federais) data base data da autuao data da distribuio

data da implementao da garantia de prioridade data de amortizao data de balano data de colocao data de corte data de desembolso data de fechamento de cmbio data de ingresso dos recursos data de lanamento data de processamento (prdt) data de trmino data de validade (prdt) data de vencimento data de vigncia data do lanamento data em que foi feita a proviso data limite para ingresso nas divisas data mxima de ... data mxima vnia datado da mesma data deste instrumento data-limite dativo DCN (Dirio do Comrcio Nacional) de acordo (no final do instrumento) de acordo com a lei de acordo com de acordo de acusao de como assim o disseram de cujus de direito privado de direito pblico de forma eqitativa de forma tal que de oficial de ofcio de plano de pleno direito de pleno jure debnture conversvel debnture escritural debntures converveis preferenciais debnture(s) debenturista DER (Depsito Especial Remunerado)

dbito civil dbito garantido afetado decadncia (perda de um direito processual) decadncia decadencial (adj.) decapagem (met.) decidir (uma questo) decidir decido dcimo-terceiro salrio deciso (1 instncia) deciso (2 instncia) deciso (3 instncia) deciso arbitral deciso de juiz

deciso de plano deciso irrecorrida deciso irrecorrvel deciso monocrtica deciso por maioria de votos deciso publicada em separado (Dir. Proc.) deciso transitada em julgado deciso; deliberao deciso; deliberao deciso; laudo; adjudicao decises empresariais declarao a menor declarao praa declarao cadastral Declarao Cadastral da Secretaria de Estado dos Negcios da Fazenda (DECA) declarao de alienao de participao societria declarao de bens declarao de dependncia declarao de desimpedimento declarao de despacho aduaneiro declarao de importao de aeronave declarao de imposto de renda (PF) declarao de imposto de renda (PJ) declarao de renda conjunta declarao de renda em separado declarao de renda declarao de voto vencedor

declarao e garantia declarao em duas vias declarao equvoca declarao inexata declarao juramentada declarao oficial Declarao para Codificao de Atividade Econmica declarao declaram e garantem declarante promitente declarar a menor (lucros) declarar renda declnio decodificador de sinais de satlite decompilao decompilado decomposio decorrentes decorrer de decorrer decretao de falncia decretao decretar falncia decreto executivo decreto decreto-lei dcuplo decurso de prazo contratual decurso de prazo decurso de tempo dedetizao dedetizar dedutvel de imposto (adj.) deduzido defasagem defeito (de material e fabricao) defensivos agrcolas defensor dativo deferido (adj.) deferir defesa deficincia dficit oramentrio dficit definio geral definitivo deflao deixar de

delegao de poderes (marketing) delegao delegacia da Receita Federal delegacia de estrangeiros delegacia de polcia delegacia regional da Receita Federal delegacia regional de So Paulo delegado de polcia delegado presidente delegar deliberao (AGO/AGE) deliberaes sociais deliberar delintamento delito delpol demanda no atendida demanda para os ttulos em questo demanda demandante demisso por extino de cargo demisso por justa causa demisso sem justa causa demisso demissionrio demisses em massa

demitir (vb) demitir-se; resignar-se demonstrao consolidada demonstrao contbil demonstrao da conta de lucros e perdas demonstrao da conta de resultados demonstrao das mutaes do patrimnio lquido

demonstrao das origens e aplicaes e recursos demonstrao de lucros retidos demonstrao de mutaes patrimoniais demonstrao de resultado de exerccio demonstrao de resultados demonstrao dos lucros ou prejuzos acumulados demonstrao(es) demonstraes financeiras demonstrativo das origens e aplicaes de recursos demonstrativo de conta de lucros e perdas

demonstrativo de lucros e perdas demonstrativo de pagamento demonstrativo de tributos em atraso demonstrativo dos fatos demorado denominao social denominado dentro de 10 dias contados de dentro do prazo de 60 dias aps ... denncia (Dir. Proc. Penal) denncia cheia denncia condicionada

denncia espontnea denncia vazia denncia; taxa; encargo; acusao criminal denunciao lide denunciao caluniosa denunciado denunciante denunciar (vb) denunciar lide departamento de capitais estrangeiros departamento de rendas mobilirias departamento pessoal departamento depende de dependncia(s) dependentes depender deperecer depoente depoimento pessoal depoimento depor (vb) depositar depositrio de aes depositrio de documentos ou livros depositrio fiel depositrio infiel depositrio depsito a prazo

depsito a ttulo de cauo depsito vista depsito alfandegado pblico depsito elisivo depsito em garantia depsito especial alfandegado depsito judicial depsito depsitos bancrios a vista

deprecado deprecante (carta precatria) depreciao real depreciao depreciaes acumuladas depreciar substancialmente depreciar depresso deputado derivado de petrleo derivados derrubar a inflao desabonar desacato autoridade desacato desafetao desaforamento desagiado desgio em investimento desgio; abatimento desapropriao desarquivar (vb) desbobinador de papel desbobinador p/ fita gomada descabido descaminho descanso semanal remunerado (DSR) descaracterizar descaroamento descarregamento descendentes (em testamento) descentralizao

desclassificao da infrao descoberto desconcentrao desconsiderao da personalidade jurdica

desconsiderao de personalidade da empresa desconstituio (obrigaes) desconstituio de acrdo desconstituir a separao patrimonial desconstituir obrigao descontar desconto de emisso desconto de ttulos desconto fiscal; restituio descredenciamento; impedimento (diretos); recusa (juiz) descrio de cargo descrito, caracterizado e confrontado descumprimento desde logo desde que desdobramento desdobramento de um ttulo maior desdobrar desejar desembaraar mercadorias, pagar direitos alfandegrios desembarao aduaneiro desembarao desembargador desembolso de capital inicial desembolso desempatador desempatar desempenhar desempenho de funo desempenho gerencial desempenho no trabalho desempenho desemprego desencadear desencaroar

desenho (em direito autoral) desentranhar desenvolver desenvolvimento de equipe desenvolvimento de executivos desenvolvimento organizacional desenvolvimento deserto (adj.) deserto (um recurso) deserto desestatizao desestatizar desestmulo desfalque desfavor (em desfavor de) desfazer uma obrigao desgaste normal desgaste pelo uso normal desdia designao de julgamento designao designar data para desigualdade desimpedimento desimpedir desinvestimento desistncia das negociaes desistncia de desistncia do feito desistncia; extino de caso desistir da ao desistir da apelao desistir de um contrato desistir de um pedido desistir de uma ao desistir desleal desligamento desligar de funo desligar deslocamento desmembramento desmembrar desmobilizao de ativos desmonetizao; securitizao

desmontado desmonte desocupao (do imvel) desocupao desocupar desonerao despachante aduaneiro despachante despachar com juiz despacho aduaneiro despacho alfandegrio despacho com juiz despacho de mero expediente despacho definitivo despacho denegando ou no seguimento de recurso despacho interlocutrio despacho judicial despacho liminar despacho ordinatrio despacho saneador despacho despedida arbitrria despejar despejo; evico despencar despesa acessria; encargos acessrios despesa administrativa despesa bancria despesa com mdicos e dentistas despesa com mudana despesa de representao despesa de subsistncia despesa desembolsada despesa eventual despesa financeira despesa operacional despesa ordinria despesas administrativas despesas aduaneiras despesas do exerccio seguinte despesas gerais indiretas despesas gerais despesas particulares que correm por conta da companhia (com clientes, viagens, hotis) despesas desprezar (alternativa)

desprovido de desprovimento desregistro desregulamentao dessa forma destacar capital destacar um valor (carta de crdito) destacar destaque; destinao deste destilador de gua destilador destinao destinado a destinar (vb) destinar-se destinatrio destino destituir desvalorizao desvalorizar desverticalizar desviar desvio desvirtuar deteno; pena de deteno detentora deter (quotas) determinao de lucros determinao determinaes de cdigo determinar em contrrio deve voltar a obedecer devedor hipotecrio devedor principal devedor; muturio; tomador dever de diligncia dever de ofcio deveres devido (adj.) devoluo devoluo de depsito judicial devoluo de dinheiro devoluo de imposto devoluo de prazo devoluo de preo

devolver o imvel dexindexao dispararam dia alternado dia bancrio dia civil dia corrido dia de estadia em porto dia decorrido dia do ano civil dia imediatamente anterior ao da presente dia santificado dia til dimetro do disco diria Dirio da Justia (DJ) Dirio da Unio Dirio Oficial da Unio (D.O.U) Dirio Oficial do Estado (D.O.E) dirio dias consecutivos dias corridos dias de antecedncia dica difamao diferena a maior; saldo diferena a menor diferena salarial com paradigma diferenas a pagar diferenas de ndice diferenas salariais diferentemente diferido diferimento dificultar difuso digno diferido diferimento; dilao; prorrogao; concesso (crdito) dilao probatria dilao diligenciamento diligncias diminuio diminuio de ativo diminuir perdas dinmico

dinheiro dinherama dixido de silicone (farm.) diplomado em letras direito a um crdito futuro direito adjetivo direito adquirido direito autoral; direito de reproduo direito comparado direito compensatrio direito consuetudinrio direito creditrio direito de compensao direito de evico direito de garantia direito de garantia direito de livre iniciativa direito de participao direito de preferncia direito de preferncia direito de propriedade industrial direito de recesso direito de recurso direito de reembolso direito de regresso direito de rplica direito de reproduo; direito autoral direito de reserva direito de reteno direito de seqela direito de subscrio direito de sucesso direito difuso direito escrito direito eventual direito inalienvel direito lquido e certo direito material direito objetivo direito patrimonial direito positivo direito probatrio direito processual direito real sobre bens mveis direito real direito regressivo

direitos adquiridos direitos alfandegrios (ou aduaneiros) direitos alfandegrios compensatrios direitos antidumping definitivos direitos antidumping provisrios direitos antidumping direitos autorais direitos creditrios de exportao direitos creditrios direitos de licena hereditrias direitos de participao direitos de propriedade direitos de reteno direitos de reverso caucionados direitos de saque direitos minerrios diretiva diretor diretor administrativo diretor com conflito de interesses diretor comercial diretor de rea diretor de mesa diretor estatutrio diretor financeiro diretor industrial diretor tcnico diretor vice-presidente diretor diretor-executivo; diretor-presidente Diretor-Superintendente Diretoria de Bancos Nacionais, Internacionais e Institutos de Crdito Diretoria de Transferncia de Tecnologia Diretoria do Banco Central diretoria executiva diretoria diretrizes dirigente sindical dirigente dirimir discagem discordante (adj.) discreto

discricionaridade discriminao de preos discriminao discusso judicial dispndio capitalizvel dispensa dispensar (vb) disponibilidade do dividendo disponibilidades financeiras disponibilidades disponvel disposio transitria disposio dispositivos disposto a disposies transitrias disposies dispositivo dissdio coletivo dissimular dissoluo dissolver o contrato distinto de distrao (desvio) distrato de locao distrato social distrato distribuio de justia distribuio de lucros distribuio de recursos humanos distribuio de resultados distribuio de trabalhos distribuio por dependncia distribuio distribuidor da justia federal distribuidor de aes; concessionrio distribuidor de ttulos distribuidor distribuidora de ttulos e valores mobilirios distribuidores forenses distribuir aes distribuir em juzo distribuir distrito da culpa distrito policial diuturno divergncia

divergente diversas vias

Dvida Ativa da Unio (DAU)

dvida ativa dvida atribuvel dvida de valor dvida elegvel dvida externa dvida fundada dvida garantida dvida lastreada dvida lquida e certa dvida pecuniria dvida solidria dvida dvidas dvidas ativas e passivas dvidas de recebimento duvidoso dividendo antecipado; dividendo intermedirio dividendo cumulativo dividendo fixo dividendo obrigatrio dividendo prioritrio dividendo provisrio dividendo dividendos de acesso diviso de assuntos internacionais diviso de tarefa divisas divisibilidade das disposies divulgao de informaes divulgao; revelao; evidenciao (contab.) divulgar dizentes com do comrcio do conhecimento, informao ou no entender do que dou f doao dobradeira manual documento de confirmao de transao documento de constituio documento documentos probatrios doena profissional

dlar-convnio dlar ouro dolo doloso domiclio domnio donatrio dossi; arquivo dotao oramentria douta curadoria doutrina doutrinador DSR (descanso semanal remunerado)
"dumping " (vender mercadoria abaixo do preo de mercado

duodcimo dupla cidadania dupla velocidade motor duplicata a pagar duplicata a receber duplicata duplicidade de pagamento duplo fundo (naveg.) duplo grau de jurisdio duradouro durante a viagem durante a vigncia de durante o prazo de

e ainda e d outras providncias e, para constar E, por estarem assim justas e contratadas, assinam as partes... E.R.D. (expedir, registrar, distribuir) (espero receber deferimento) E.S.N.P. (e sendo necessrio provar) E.T. (em tempo) economia de escala economia em crise; declnio economia informal

economia mista economia outrora enfraquecida economia planificada economia popular economias cessantes econmico; financeiro edificaes em construo edital completo edital de concorrncia edital de convocao (AGO) edital de licitao; concorrncia edital editar (vb) (leis) educao (rh) efeito devolutivo efeito suspensivo efetivao efetivar; executar; efetuar; realizar efetividade (registro); vigncia efetivo eficcia pessoal eficcia eficincia egrgio elastrio (fig) eleitos para um perodo de ___ anos elemento da rede de pacotes (telecom.) elemento de conexo elemento do ativo elemento do ativo/passivo eletroduto (telecom.) elidir eliminar a inflao eliso de tributos eliso fiscal em aditamento a em alta em andamento em atraso em baixa em bases comutativas em bases correntes em bases puramente comerciais em benefcio de ____ em benefcio em cada caso especfico em conluio em conseqncia de

em contraprestao por ... em contratos em cumprimento em curso em decorrncia de em epgrafe em execuo em exerccio (adj.) em face de em favor de em f pblica em flagrante em forma pblica, por instrumento pblico em funcionamento (adj.) em harmonia com em litgio (adj.) em nome de em oposio a em pleno efeito e vigncia em pleno vigor e efeito em prejuzo/detrimento em produo em qualquer outro lugar em regime de competncia em seguida; de imediato em testemunha da verdade em testemunho do que em todos os seus termos em ltima instncia em vigor em virtude de embarcador embargado embargante embargo arrematao embargo execuo embargo sentena embargo de declarao embargo de divergncia embargo de execuo de sentena embargo de terceiro prejudicado embargo infringente embargo infringentes dos julgado embargo embargos de devedor

embargos de divergncia embargos de terceiro prejudicado embarque de mercadorias embarque parcelado embutido emenda emendar emendas oramentrias ementa de sentena ementa eminentes ministros/colegas emisso primria emissor emissora emitente emitir cheque emitir papagaio (gria) emitir emolumento(s) empate de votos empate na votao empate empatia empenhante empilhadeira emplastro empossar (um Ministro) empossar (um Ministro) empreendimento conjunto empreendimento empregado avulso empregado de escritrio empregado estvel empregado que ganha horas extras empregado que no ganha horas extras empregado empregador emprego perodo integral empreguismo empreitada global empreitada(o) empreiteiras(os) empresa coligada empresa comercial exportadora empresa de auditoria e contabilidade empresa de avaliao empresa de capital aberto (ao pblico) empresa de capital fechado (ao pblico)

empresa de capital fechado empresa de fachada empresa de fundo de quintal empresa de gaveta empresa de operaes financeiras empresa de prateleira empresa de servios pblicos empresa em atividade/funcionamento empresa estadual empresa estatal/pblica empresa familiar empresa fantasma empresa filiada/associada empresa fraudulenta empresa holding/controladora empresa jornalstica empresa operadora local (telecom.) empresa paraestatal; autarquia empresa receptora do investimento empresa empresarial empresrio empresas controladas (relevantes) empresas controladoras e coligadas empresas poluidoras empresas prestadoras de servios pblicos empresas pblicas emprestar de; levantar emprstimo emprstimo a descoberto emprstimo auto-liquidvel emprstimo colateralizado emprstimo conversvel emprstimo de emergncia emprstimo de pessoal emprstimo em conta corrente emprstimo entre empresas coligadas emprstimo que gera receitas/resultados emprstimo que no gera receitas emprstimo sindicalizado emprstimo emprstimo-ponte encaminhamento de chamada (telecom.) encaminhamento encaminhar uma chamada (telecom.) encaminhar (vb) encargo remuneratrio encargos acessrios

encargos sociais encargos encerramento de atividades encerramento de opes encerrar suas atividades encerrar encher os bolsos endereo para correspondncia endividamento endossante endossar endossatrio endosso em branco endosso em preto endosso pignoratcio endosso sem regresso endosso endosso-recibo enfatizar menos engenheiro agrnomo engenheiro de petrleo engenheiro mecnico engenheiro(a) enlace enquadramento enquadrar enquanto parte enquanto permanecerem devidos enriquecimento de funo enriquecimento ilcito entender aplicvel entender que entendimentos
entidade aberta de previdncia privada para fins lucrativos

entidade de direito pblico interno entidade de previdncia privada entidade governamental entidade notificada entidade sem fins lucrativos entidades de caridade fantasmas entrada de recursos entrada em vigor entrada/sada dimetro entrada entrar em concordata entrar em vigor

entre (duas pessoas, etc.) entre (trs ou mais) entre os.../eles... entre outros entrega (de recursos) entrega fsica entrega rpida de mensagem entregar (vb) entreposto aduaneiro entreposto industrial entreposto entresafra entrevista de desligamento entrevista de sada entrevista de seleo enunciado n envidar enxugamento enxugar a economia enxugar poca eqidade equilbrio oramentrio equipamento para solda em p equipamentos equiparao salarial equiparar equipe de apoio (adm) equipe de apoio (ind) equipe de vendas equipes de atuao no mercado de derivativos equipes econmicas equivalncia cambial equivalncia patrimonial equivalente a ... erva daninha esboo de partilha esbulho possessrio; turbao escada (gria) escalo escalas salariais escamas escndalo do oramento escapar esclarecemos inicialmente escoamento do material

escoamento escolaridade escopo de fornecimento escopo escoramento (naveg.) escria (met.) escria granulada de alto-forno escrevente autorizado escrevente habilitado escrevente escritas escritrio central escritura com reserva de domnio escritura de cesso escritura de compra e venda escritura de emisso escritura de participao escritura de propriedade escritura de venda escritura pblica de declarao unilateral de vontade escritura escriturao do regime de apurao escriturao mercantil escriturao escriturao/livro contbil escriturar escrivo (Cartrio de Notas, Frum) escrivo de polcia escuta (em lugares) escuta telefnica esforo consumido espao areo espao para assinatura espalhado especial especialista; perito em urbanismo espcie; natureza especificaes de funo espectofotometro de absoro atmica espectofotometro de emisso tica espectro de radiofreqncia (telecom.) especulao na baixa especulador da baixa especulador na alta espero que esprito de equipe

esprito empreendedor esplio esquema de circulao esquema de manipulao do oramento esquema de pagamento essencialmente esta lei entra em vigor na data de sua publicao estabelecer de comum acordo estabelecer estabelecimento de foro estabelecimento de metas estabilidade de empregos estabilidade estao de tratamento de efluentes estadia estado civil estado da pessoa estado da tcnica (M&P) estado de defesa estado de direito estado de emergncia estado de necessidade estado tampo estagflao estagirio estamos providenciando a traduo estanque (naveg.) estar alcanando os mesmos nveis estar atrasado estar defasado estar disposto a estar em condies estar em expanso estar enquadrado estatal estatstica de pessoal estatsticas do desemprego estatizar estatutariamente estatutrio estatuto social da empresa estatuto social estatuto estearato de magnsio (farm.) estelionato estilos de liderana

estimativa de contingncia estimativa de custos estimular/favorecer investimentos estrangeiros estmulo estipulante estipular estivagem estivar estocar estoque de varejo estoque estoques reguladores estorno estourar a faixa estrados de madeira com estrutura de ao estrangeiro estranhamente estratgia estrela; produto estrela estrutura (mbito) estrutura de capital estrutura organizacional estrutura salarial estufa etapa etiqueta para identificao de fardos evaso de divisas evaso fiscal por meios lcitos evaso fiscal evaso ilcita eventuais (dividendos) eventual eventualmente evico de direitos evico evidenciao (contab.) evoluir exao ex-adverso exame mdico exarar um pedido (vb) exarar exaurimento de prejuzo fiscal exausto (contab.) exaustivamente exceo (Dir. Proc.) exceo de incompetncia

exceo de suspeio exceo dilatria exceo peremptria exceo; restrio excedente de capital exceder Excelentssimo excepiente (a parte que entra com uma exceo) excepta (a outra parte na exceo) excesso de rudo excesso de subscrio exceta (exc. de incompet.) excipiente (exc. de incompet.) excludente de punibilidade excluir responsabilidade excluso exclusivamente para exclusivamente ex-direito ao provento ex-fbrica ex-impostos ex-ofcio ex-Unio Sovitica excusso excutir garantia excutir hipoteca excutir

execuo executado executar (uma cauo) executar contrato executar funes executar garantia executar hipoteca executar executivo fiscal executivo executivos; superintendente executor de trabalho

exemplificadamente exequatur exeqente exeqibilidade; execuo (sentena) exeqvel exercer (atividade) exercer a funo de exercer um cargo exercer exerccio de fato e de direito exerccio financeiro exerccio fiscal ou social exerccio fiscal exerccio social exigncia exigibilidade exigido pelo artigo ... exigir exigvel a curto prazo exigvel a longo prazo exigvel eximir eximir de responsabilidade eximir de; isentar existente existentes ou futuros exonerar (de cargo) exordial; pergaminho exordial exoteria expanso expanso de economia expedio (lugar) expediente expedir experincia expirao explcita ou implcita explorao explorador (aeronaves) explorar uma mina explorar expor exposio de motivos exposto acima expresso da verdade expresso monetria expressar em (moeda)

expressos em ... expurgado (de ndice) expurgo inflacionrio expurgo exterior extino com renncia ao direito de ao extino sem renncia ao direito de ao

extino extinguir um processo extinguir extinto extintores p qumico extorno de pagamento extracontabilmente extraordinrio extrato bancrio consolidado extrato bancrio extrato da minuta extrato de balano extrato do banco extruso em barras de estanho... com cortadeira

fbrica; usina; instalao industrial fabricao interna face a ... face ao exposto faculdade faixa de domnio faixa salarial faixa faixas de alta renda falncia espontnea falncia falido falir falsidade ideolgica falsificar os livros/registros

falso testemunho falta de ingresso (em juzo) de parte indispensvel falta grave falta por doena faranico fase de instruo (ao judicial) fase de instruo fase decisria fase instrutria fase postulatria ftico(a) (adj.) fato anmalo fato do prncipe fato gerador de imposto fato gerador fato relevante fatores de produo fatura de honorrios fatura proforma fatura; nota fiscal faturado faturamento bruto de servios faturamento bruto faturamento lquido faturamento mensal faturamento faturar faturizador Fazenda Estadual Fazenda Nacional fazendrio fazer com que fazer fortuna fazer gesto fazer js fazer negcios fazer oramento fazer remisso a fazer seguro fazer uma marca passar pela outra fazer valer quaisquer rendimentos recebidos por ___ fazer valer quaisquer rendimentos fazer valer f pblica fechamento de cmbio fechamento de capital fechamento do mercado

fechamento fechar cmbio fechar em alta recorde fechar o cmbio feriado forense feriados frias coletivas frias forenses frias proporcionais frias vencidas frias ferir ferragens ferramentas de suporte de deciso ferro fundido (met.) fiadeira de anel fiador fibras ticas (telecom.) fica facultado fica neste ato estabelecido fica sem efeito ficando estabelecido que ficar insolvente ficar osciosa ficar s no "nada a comentar"... ficha de auditoria ficha de breve relato ficha de cadastro ficha de dados cadastrais ficha de entrevista de candidatos fichas ficto fideicomissrio fideicomisso fidejussrio (adj.) fidcia fiducirio fiel cumprimento de fiel cumprimento do contrato fiel depositrio fiel e exato (cpia) fiel execuo figurinha fileiras do Congresso filho dependente filho menor filhos (em testamentos)

filhote filiao vintenria filiada filial filtro de mangas para gases com ventilador financiadora financiamento ao consumidor financiamento conjunto financiamento de risco financiamento direto financiamento externo financiamento financiamentos imobilizados financiar custos financiar financista firma individual firma firme fiscal aduaneiro fiscal de alfndega fiscal de contabilidade fiscal fiscalizao; vistoria fiscalizar fisco fixado em fixo mensal (fat.) fixo flambagem (naveg.) flange (naveg.) flexibilidade fluxo de caixa; financeiro fluxo de pagamentos fluxo fluxograma fogo 3 bocas industrial folha de cotao de moeda folha de pagamento fonte fontes financeiras fora das especificaes fora de trabalho fora maior forex forma de pagamento forma e teor forma

formao (de um Banco) formao acadmica formao de preo formao de quadrilha formao formal de partilha formalidade de procedimento formalidade formalizao (contrato); liquidao fsica; protocolo formulrio de registro formulrio de solicitao de emprego formulrio formulrios de abertura de conta fornecedor(a) fornecido de outras fontes forno (met.) forno a diesel, com panela de fofo forno bsico insuflado por oxignio (met.) forno de cadinho eltrico forno de reaquecimento (met.) forno de recozimento (met.) forno diesel forno eltrico resistivo forno eltrico
forno refratrio com panela de ferro fundido - com maarico a leo BPF e agitador (para recuperao de sucata de solda)

forno rotativo, basculamento hidrulico forno-poo (met.) foro exclusivo foro forrado de cobre (met.) (adj.) fortalecer fortuna do mar Frum competente Frum incompetente Frum fotolito frao ideal franquear a palavra franquia (seguro) fraude fiscal freezer vertical fretador (ou afretador) fretamento do vapor frete martimo

frete rodovirio nacional frete fretes a pagar F.T.I. (Fornecimento de Tecnologia Industrial) friamento fruio; gozo; usufruto fuga de capitais fugir do esprito de fumaa do bom direito (fumus boni iuris) funo de linha funo de staff funo funcionamento permanente funcionar funes funcionrio funcionrio/servidor pblico funcionrios de alto escalo do departamento de oramento fundado fundamentao de uma sentena fundamentao fundamentado fundamental fundamento jurdico fundamento legal fundamento empresas emergentes fundio contnua (met.) fundidora contnua (met.) fundo aberto fundo de amortizao fundo de aplicao financeira (FAF) fundo de aposentadoria fundo de comrcio fundo de garantia (St. Exch.) Fundo de Garantia por Tempo de Servio (F.G.T.S) fundo de investimento aberto fundo de investimento coletivo; fundo em condomnio fundo de investimento fechado fundo de renda fixa fundo de reserva legal fundo de reserva fundo do poo; desprezvel fundo em condomnio fundo fiscal (157) fundo mtuo de investimento em fundo mtuo

fundo perdido fundo fundos (da casa) fundos ainda no disponveis Fundos da Cmara de Compensao de Nova York fundos em condomnio fundos em dlar ou eurodlar fundos imediatamente disponveis fundos limitados de participao fungibilidade furadeira manual de coluna furadeira manual de impacto profissional furadeira manual furtar-se fuso (A+B=C) fuso horrio

gabarito (imveis) gabinete civil ganha de escala ganhos de capital; reserva de lucros ganhos monetrios ganhos garante garantia colateral garantia de cauo garantia de desempenho garantia de emprstimo bancrio garantia de fiel cumprimento garantia de gesto

garantia de instncia garantia de primeiro grau garantia de subscrio garantia garantia em dinheiro garantia fidejussria garantia firme de subscrio de valores mobilirios para revenda

garantia flutuante garantia hipotecria garantia para restituio de adiantamento garantia parcial garantia pignoratcia garantia real garantia solidria garantias de desempenho garantias operacionais garantido (subst.) garantidor(a) garantir (vb) garimpeiro garrote gs canalizado gs de alto forno gasto gera fluxo de capital; vaca leiteira gerador - transformador para solda gerncia participativa gerncia gerenciamento de chamada (telecom.) gerente de conta gerente geral gerente procurador gerente gerente delegado gerente-lder germinativa (indstria) gesto empresarial gesto social gesto gestor de fundo gestor girar crditos giro gleba global glosa glosar glutamato de amnia glutamato de potssio golpe gordura vegetal hidrogenada gozando de boa reputao

gozar de igualdade com as aes ordinrias gozar de personalidade jurdica gozar gozo tranqilo gozo grade gerencial graduao (lcool) graduao de cargos grfica grfico grampeador manual grampeadora a pedal grampear (telefone) grande massa de clientes graneleiro (naveg.) gratificao ajustada gratificao de balano gratificao; peclio grtis gratuitamente gratuito grau de alavancagem financeira grau de recurso grau mximo grau mdio de insalubridade gravame gravar (vb) grave gravidade greve grifo nosso grupo grupos de discusso grupos de tarefa grupos de trabalho guarda de livros guarda provisria de filhos guarda-noturna guardar reciprocidade guarita guia de embarque areo guia de embarque guia de exportao (G.E.) guia de importao (G.I.) guia de pagamento/recolhimento guia de servios de garantia guia

guilhotina hidrulica guilhotina manual guindaste gusa lquido (met.)

habilitao conjunta habilitao de crdito (falncia) habilitao de crdito retardatrio habilitao habilitado (adj.) habilitar

habilitar um crdito em concordata ou falncia habilitar-se habite-se habitual harmonizao haver por bem haveres hedge de mercadorias hedge de taxas de juros hedge/paridade de moedas hedge; operao de cobertura herana jacente herana herdeiro necessrio herdeiro hidrxido de potssio industrial hidrxido de potssio hierarquia higiene e limpeza hiposuficincia (desvantagem do consumidor) hipoteca consolidada hipoteca de primeiro grau hipoteca de segundo grau hipoteca hiptese de incidncia hiptese histrico escolar hodierno (adj.) homicdio culposo

homicdio doloso homicdio

homologao de sentena estrangeira homologao judicial homologao homologar honorrios advocatcios honorrios da diretoria honorrios periciais honorrios hora de sobreaviso hora em estoque hora extra "in itinere" hora extra hora nobre horrio comercial horrio de trabalho horrio de vero horas de servio

ideal identificao do usurio chamador (telecom.) idoneidade idneo (adj.) igaraps ilegitimidade ativa ilegitimidade de parte ilegitimidade passiva ilquito ilibado ilcito civil ilidir iliquidez ilquido imagiamento imbuir-se de zelo razovel imediatamente imitao (M&P) imitir imobilizao financeira

imobilizaes atualizadas imobilizaes tcnicas imobilizado intangvel/imaterial imobilizado tcnico imobilizado imveis fsica/interligados imvel para residncia imvel para venda e empreendimento imvel impasse impedimento impedimento legal impedimento processual (por tolerncia anterior) impenhorvel impessoalidade impetrao impetrao de mandado de segurana impetrado impetrante impetrar
implantao de sistema de comunicao pessoal (telecom.)

implantao implantar implementar importao de mo de obra importncia importncia lquida e certa imposto ad-valorem imposto de exportao imposto (direitos) de importao imposto de importao (quando o clculo feito sobre o valor da mercadoria) imposto de pessoa fsica imposto de receita martima imposto de renda corrigido imposto de renda pessoa fsica imposto de renda pessoa jurdica imposto de renda retido na fonte imposto de renda imposto de transmisso causa mortis imposto de transmisso de bens imveis imposto de transmisso imposto do selo imposto pago a maior imposto pago a menor imposto parafiscal imposto por estimativa

imposto progressivo imposto recolhido a maior imposto recolhido a menor imposto sindical Imposto sobre Circulao de Mercadorias (ICM)
Imposto sobre Circulao de Mercadorias e Servios (ICMS)

imposto sobre consumo imposto sobre ganhos de capital imposto sobre minerais Imposto sobre Operaes de Crdito, Cmbio e Seguro, e sobre Operaes Relativas a Ttulos e Valores Mobilirios (IOF) Imposto sobre Produtos Industrializados (IPI) Imposto sobre Servios (ISS) imposto sobre valor adicionado imposto sobre valor agregado imposto nico sobre energia eltrica imposto nico sobre minerais imposto imposto (qualquer tipo exceto imposto de renda); IPI imposto/tributo impostos a recolher impostos a recuperar imprensa marrom impressora matricial imprestabilidade improcedncia improcedente impronunciado (adj.) impugnao impugnante imputao imputado (subst.) in apreo inadequado inadimplemento cruzado inadimplemento inadimplncia; inadimplemento; mora inadimplente (adj.) inadimplir inalterado inaudita altera parte (deciso liminar) incabido incapacidade de pagamento incapacitado incapaz incentivar; estimular

incentivo fiscal incentivo incerteza objetiva incidncia (impostos); tributao incidncia tributria incidente processual includo incluir incoercitvel incompetncia de foro incondicionado inconformado inconformismo incorporao (A+B= A ou B) incorporao ao capital; capitalizao incorporao de reserva incorporado incorporador incorporar incurso em indbito indeed; in fact indeferimento indeferir (vb) indeferis indenizao devida indenizao pr-fixada indenizao solicitada indenizao indenizaes na demisso indenizado indenizador indenizar (vb) independncia dos poderes independentemente indeterminado (adj.) indevido indicao indicar indicativo (telex) ndice de absentesmo ndice das aes ordinrias ndice de fechamento ndice de freqncia de acidentes ndice de liquidez corrente; quociente de liquidez ndice de liquidez geral

ndice de liquidez seco; quociente absoluto de liquidez ndice de liquidez ndice de nacionalizao ndice de presena ndice do custo de vida ndice total de endividamento ndice ndice/quociente de liquidez seco indireto indisponibilidade individual ou coletivamente ndole indstria automobilstica indstria brasileira indstria de transferncia industrial industrializao industririo (ou da indstria) indstrias de fundo de quintal induzimento ao suicdio inpcia inepto inrcia; omisso inexecuo inexequibilidade inicial; pea vestibular; petio inicial (autor); petitrio; queixa; representao infanticdio inflao acumulada inflao desenfreada informao confidencial (bolsa) informao disciplinar informao exclusiva informao oficiosa informaes sigilosas informaes iniciar a votao iniciar um empreendimento iniciativa privada informtica infrao; rompimento infraconstitucional (adj.) infrator infringir infuso in natura

ingressar ingresso/entrada de recursos inicial (adj.) inicial incio de operaes inidneo inimigo capital injria injustificadamente inofensivo inoperante inoperosidade inovao inqurito policial inquinado (adj.) inquirio de testemunhas inquirio insatisfao inscrio estadual inscrio municipal inscrio inscrito inspection certificate issue by the Fire Department inspetor (de bancos) instalao no local instalao instalaes de informtica instalaes instalaes/equipamentos instalar a assemblia instncia nica; foro exclusivo instar instaurar (processo) instituio credenciada instituio credora instituio depositria instituio filantrpica instituio financeira instituio gestor instituio sem fins lucrativos instituidor (trust) instituto da incopetncia de foro instituto legal instituto mdico-legal

instituto instruo de dvida elegvel instruo de dvida pblica instruo de dvida instruo de processo instruo e julgamento perante o juiz ou jri Instruo Normativa instruo processual instruo programada instruo sumria instruo instrues permanentes instrues instrudo por instruir (vb) instrumentar (vb) instrumento ordem instrumento causal instrumento convocatrio instrumento de crdito instrumento de mandato; procurao instrumento de transferncia de propriedade instrumento fiducirio instrumento particular de assuno de dvida e outras avenas instrumento particular de promessa de compra e venda instrumento particular de transao instrumento pblico instrutores insumo(s) integrao de balanos integrao integral integralizadas integralizar inteligncia de deciso judicial intempestivo intensivo em capital (empresa) interao intercmbio interconexo (telecom.) interdependncia interdio interdito

interessado comprador interessado vendedor interessado interesse de agir interesse difuso interesse preponderante interesse processual interesses comerciais interino interligao intermediao intermedirio interministerial internacionalmente internada (mercadoria) internamento (cpia nica) internar interpelao interpor (ao) interpor um recurso interpretao interpretado como interpretar como interpretar inter vivos interrogado interrogando interrogatrio interromper (prescrio) interrupo intervalo interveno de terceiros interveno no domnio econmico interveno interveniente interventor intimao intimar intimidar inutilizar invalidado; anulado invalidez inventariante; testamenteiro inventrio inverso inverso/reinverso investida (subst.)

investidor de grande porte investidor em potencial investidor investidura; posse investigao investimento a fundo perdido investimento coletivo investimento de capital estrangeiro investimento de capital investimento de risco investimento em capital investimento em ttulos investimento estrangeiro investimento pesado investimento investimentos destinados a venda investimentos em controladas I.P.I. (Imposto sobre Produtos Industrializados) irretratvel irretratavelmente irrevogvel isca iseno de impostos por um certo prazo iseno fiscal isento de direitos alfandegrios isento de tributao isoleucina (farm.) item monetrio

jabacul jazimento jogos de gerncia jornada de percurso jornada de trabalho jornal especializado jornal interno judicante (poder de deciso) judicatura da rainha judicial (adj.) juiz classista juiz de direito juiz de instruo juiz de inventrio ou tutela de menores

juiz de paz juiz de primeira instncia juiz de segunda instncia juiz de terceira instncia juiz deprecado juiz deprecante juiz relator juiz singular juiz juzo arbitral juzo de primeira instncia juzo distrital federal dos Estados Unidos juzo distrital; vara juzo julgamento revelia julgamento pelo tribunal do juri julgamento sumrio julgamento julgar adequado julgar extinta julgar improcedente julgar procedente julgar subsistente jumbo (gr.) junta comercial junta de conciliao e julgamento Junta de origem junta eleitoral junta juntada de documentos jurar jurdico jurisdio preventa

jurisdio jurisprudncia juros acumulados/vencidos juros atrasados juros compensatrios juros compostos; juros sobre juros; anatocismo juros de mora/moratrios juros diferidos

juros em atraso juros legais juros moratrios juros ps-fixados; juros pr-fixados juros reais juros rotativos juros sobre juros juros sobre a utilizao efetiva da linha de crdito juros tabelados juros vencidos postecipados juros vencidos juros; participao js justa causa justia comum justia estadual justia federal justificado (adj.) justificar justo justos e contratados

laminadora de encruamento (met.) laminadora de placas (met.) laminadora de tiras a quente (met.) laminadora para desbaste laminadora redutora (met.) laminar (met.) lana de oxignio (met.) lanador de opo de venda lanador lanamento como despesa lanamento contbil lanamento de impostos lanamento de ofcio lanamento lanamentos de crdito lanamento por homologao lanar como despesa (juros) lanar no mercado lanar um imposto lanar uma nova emisso de ttulos lanar uma nova emisso

lanar largura da faixa de freqncia (telecom.) lastreado lastro laudmio laudo arbitral laudo de avaliao laudo pericial laudo lava jato lavagem lavvel (adj.) lavra lavrar lavratura (ata) leasing financeiro legado legal (adj.) legal legal legalidade legvel legislao aduaneira legislao de represso ao abuso do poder econmico (Lei Antitrust) legislao legtima defesa (Dir. Penal) legitimidade das partes (contencioso) legitimidade de parte legitimidade legitimidade legtimo proprietrio legtimo proprietrio lei adjetiva e substantiva lei coativa lei complementar lei consuetudinria lei de contravenes penais lei de pavilho
lei de represso ao abuso econmico e defesa da concorrncia

lei de zoneamento lei extravagante lei formal lei fundamental (ou maior) lei material lei mnima

lei orgnica lei processual lei substantiva lei uniforme de Genebra lei leilo leis orgnicas constitucionais leitor de linha leso corporal leso por esforos repetitivos - LER leso por movimentos repetidos leso letra a prazo letra de cmbio letra de favor; "papagaio" letra hipotecria letra imobiliria letra(s) levantamento da titularidade levantamento de depsito levantamento levantar emprstimo levantar financiamentos no contabilizveis levantar penhora leve dois e pague um libelo (Dir. Proc. Penal) liberao de crdito liberao de garantia liberao; desregulamentao liberalidade liberar liberdade vigiada licena de explorao licena de exportao licena de funcionamento (CETESB) licena de instalao (CETESB) licena de uso de marca (LUM) Licena de Uso e Funcionamento (LUF) licena mdica licena no remunerada licena para operao de PCS (telecom.) licena para voltar ao local de origem licena por luto ou doena grave licena-maternidade licena-prmio

licenciado licenciante

licitao licitante lcito licor de glutamato de potssio licor de glutamato monossdico lide secundria lide; questo lder de grupo lder liderana situacional liderana liderana/vantagem competitiva ldimo liga mundial ligeira expanso ligoteira com __ frmas x __ moldes sem marca para solda barra ligoteira ... (para solda recuperada) liminar liminarmente limitao de responsabilidade limite de mercado limite mximo limite operacional linde linear (amortizao linear) lingotamento (met.) lingote de ouro linha de centro (naveg.) linha de crdito de dinheiro novo linha de crdito de exportao linha de crdito eletiva linha de crdito indexada linha de crdito inter-bancria linha de crdito para fins de crescimento linha de crdito para saques descobertos linha de crdito linha de montagem linha de pensamento (dentro dessa) linhas telefnicas sequenciais liquidao a termo

liquidao antecipada liquidao da sentena liquidao de avaria liquidao de contas liquidao de contratos liquidao de dbitos cambiais liquidao de sentena liquidao financeira liquidao fsica liquidao interpraas liquidao judicial

liquidao por artigos (ou artigos de liquidao) liquidao liquidaes futuras (em Contrato de Opo) liquidante liquidar (securities) liquidar o saldo (ou a conta) liquidez lquido de imposto lquido e certo lquido lista de decises lista de embalagem lista de pendncia lista de pessoas da empresa envolvidas no caso lista de subscrio de acionistas lista de verificao lista telefnica (telecom.) lista listagem lisura litgio litisconsrcio facultativo litisconsrcio necessrio litisconsorte ativo litisconsorte passivo litisconsorte litisdenunciada litispendncia livre docente livre e desembaraado livre empresa

livro comercial livro contbil livro de doutrina livro de presena livro de registro de aes nominativas livro de transferncia de aes livro razo livro-dirio livros e registros lixadeira manual lixo locao de mo-de-obra locao locador locadora local (seg) local de instalaes (prdios/escritrios) do competidor (telecom.) local de trabalho locar locatrio(a) locomoo locomotiva locomotivo locupletao locupletar-se logotipo lograr demonstrar lograr loja de convenincia loja franca longa metragem longitudinal (naveg.) lote fracionrio lote padro loteamento loteria de prmios loteria lotes de mercadorias variadas lucratividade lucrativo (adj.) lucro acumulado lucro antes da contribuio social e imposto de renda lucro antes das participaes dos acionistas minoritrios lucro antes do imposto de renda lucro arbitrado lucro bruto

lucro cessante lucro da explorao lucro de atividade lucro de explorao/atividade lucro do exerccio lucro em suspenso lucro estimado lucro fiscal lucro lquido ajustado lucro lquido aps os impostos lucro lquido do exerccio lucro lquido sobre patrimnio lquido lucro lquido lucro operacional antes dos efeitos inflacionrios lucro operacional sobre o ativo total lucro operacional lucro patrimonial lucro por ao (LPA) lucro presumido lucro real lucro retido lucro tributvel lucro(s) lucros acumulados lucros apurados lucros de explorao lucros suspensos ludibriante luvas

m reputao maarico de oxignio m-f maior abertura comercial maioria esmagadora maioria relativa mais-valia mala direta mal-administrada malefcio malote mandado (do diretor) mandado de busca

mandado de citao mandado de injuno mandado de intimao mandado de manuteno de posse mandado de priso mandado de representao mandado de segurana mandado judicial mandado mandante mandar processar a concordata mandatrio; outorgado; procurador ad negotia mandato gesto mandato judicial mandato mercantil mandato manifestao rplica manifestao de vontade/volitiva manifestar manifesto de mina manipulao dos preos manipulador de linha manso (adj.) manter (uma sentena) manter deciso manter sob custdia manter manual de descrio de cargos manual de imposto de renda manual de pessoal manual do empregado manual manuteno (sentena) manuteno mo-de-obra no qualificada mo-de-obra qualificada mo-de-obra semi-especializada mo-de-obra mapa de presena (acionistas) mapa de riscos ambientais mquina de escrever mquina de transmisso facsmile mquina para arquear caixas mquina para cortar barras (esta parada) mquinas caa-nqueis e vdeo-jogos marca de fbrica marca de fantasia

marca descritiva marca evocativa marca figurativa marca genrica marca mista marca nominativa marca notria marca registrada marca marca (de produtos) marcar margem bruta margem de garantia margem de lucro mdia cumulativa margem marqueteiros massa falida mata atlntica matria de fato matria prima material udio-visual material de gasto material fora das especificaes matrcula matriz meao mdia anual mdia no fechamento mediador mediadores mediante exigncia mediante protocolo mediante solicitao vista (se se tratar de pagto.) medicina legal medicina no trabalho medida (jurdica)

medida cautelar medida cominatria medida correlata medida de salvaguarda medida declaratria medida judicial de reparao medida judicial medida liminar medida provisria

medidas compensatrias medidas de represso a violaes da ordem econmica medidas no ortodoxas, de impacto medidor de ph meio de pagamento meio-circulante meios de prova meirinho; oficial de justia melhor esforo melhora significativa na economia melhorar; nova verso (software) melhores cotaes de preo melhoria melhorias no imvel arrendado membro do conselho administrativo membros efetivos (conselhos) memorando de entendimento memorando de inteno memria de clculo memorial a menor memorial descritivo memorial memrias de clculo rescisrio mencionar mercado a prazo mercado a termo de algodo mercado a termo de cmbio mercado a termo mercado vista mercado abastecedor mercado comprador mercado consumidor mercado de aes mercado de balco mercado de capitais/ttulos mercado de derivados mercado de futuros mercado de matrias primas mercado de operao de longa distncia (telecom.) mercado de reposio mercado de servios interurbanos (telecom.) mercado de ttulos mercado de trabalho mercado em alta (expresso corrente nos E.U.A. para designar a poca de alta no mercado) mercado em baixa (expresso corrente nos E.U.A para designar a poca de baixa no mercado)

mercado em expanso mercado externo mercado financeiro mercado fsico mercado frouxo mercado inativo Mercado Interbancrio de Eurodlares de Londres mercado interno mercado paralelo mercado promissor mercado relevante mercado vendedor mercado mercadoria tributada mercadoria tributvel mercadorias mercados internacionais merchandising mrito ms civil ms de competncia mesa corredia (met.) mesa de ao mesa de compensado mesa diretora mesa tampo de frmica mesma base mestre de fbrica mesurice metalrgico metas meteorolgico mtodo de anuidade mtodo de depreciao dos juros compostos mtodo de equivalncia patrimonial mtodo de escalonamento de cargos mtodo de imerso (met.) mtodo de payback mtodo de valor presente lquido mtodo seqencial de desvalorizao/depreciao microscpio de preciso militar minrio enriquecido (met.) mnimo pago antes de colocar ao venda Ministrio da Cincia e Tecnologia Ministrio da Economia, Fazenda e Planejamento Ministrio da Fazenda Ministrio das Relaes Exteriores

Ministrio do Exrcito Ministrio Extraordinrio para Assuntos Fundirios Ministrio Pblico Ministrio Ministro da Fazenda Ministro de Sade Ministro do Supremo Tribunal Federal Ministro Ministro-Presidente do Supremo Tribunal Federal Ministros de Estado minuta misso diplomtica mobilirio mobilidade de pessoal mobilidade interna mobilizar capital moo modelo de assinatura modelo de garantia modelo til modem com linha de escada modificao da lei modificao moeda (leilo) moeda constante moeda de capacidade aquisitiva constante; moeda forte moeda de privatizao moeda divisionria moeda estrangeira moeda forte moeda histrica moeda inconversvel moeda nacional moeda podre moeda sonante molde para cuias de zn e guilhotina manual p/ barras moldes para anodos molstia profissional momento montadora montagem de mquinas mora moral morango moratria unilateral moratria moratria

mordomias morosidade; marasmo no setor imobilirio mossa (naveg.) motivao moto-bomba moto-esmeril de coluna mveis embutidos mover uma ao movido a gs movimentao; manejo movimentar movimento de recursos movimento dirio contbil movimento financeiro da sociedade muambeiro mudana de nome mudana de produto mudana de sede mudana organizacional mudar mufla muita satisfao muito menos multa compensatria multa contratual pr-fixada multa contratual multa de atraso multa de ofcio multa no compensatria multa normativa por multa pecuniria multa penal multa punitiva multa multas exemplares multas por infraes fiscais multi-facetado municipal msica ambiente mutao (contab.) mutaes patrimoniais mtua de magistrados mutuante muturio mtuo

na espcie na fbrica na forma de artigos na hiptese de na melhor forma de direito na mina na plantao na posse do imvel na proporo das aes na qualidade de sucessora por incorporao na usina nada consta no aplicvel no cabido; incabido no circulante no consta dos autos no conveniente no de nossa competncia no exigvel no provimento no realizvel (adj.) no se aplica no tecido no-interferncia nas reas de (contab., auditoria) nas clusulas contratuais natureza natureza da operao natureza do(s) documento(s) natureza jurdica navio (M/S) navio com carga lquida (M/T) navio com carga seca (M/V) navio de carga geral navio graneleiro navio mercante (naveg.) navio para minrios e petrleo (o/o) navio para transporte de veculos navio-tanque necessrio ou conveniente necessidade de consecuo de objetivos necessidades de treinamento negar regncia negar

negativa de opinio negativa de vigncia negligncia grave negligncia negligenciar atribuies negligente (adj.) negociao coletiva negociao de dvida negociao justa negociao negociar aes negociar negcio a prazo negcio casado negcio em bases cumulativas negcio simulado negcio simultneo negcio negcios em desenvolvimento negcios ilcitos negcios negrito negro de fumo nexo de causalidade nicho de mercado nvel educacional nvel no armazm de atracao no armazm no caso de no entanto no estado em que se encontra no futuro; mais cedo ou mais tarde no limite do necessrio no lugar de no mrito no qual no valor de nome comercial nome fantasia nome vulgar nomeao autoria nomeao nomear nomenclatura brasileira de mercadorias (NBM) nomenclatura de mercadorias nominativa norma ambiental

norma de contabilidade norma de direito material norma legal norma programtica norma pblica norma normas de boa vizinhana normas de pessoal nos melhores termos da lei nos seguintes termos nos termos da legislao ordinria nos termos da lei nos termos de (artigo/clusula) nota autorizada para divulgao na imprensa nota bancria nota colateralizada nota de cobertura nota de consignao nota de dinheiro nota de venda nota explicativa (contab.) nota fiscal nota garantida a juros flutuantes nota promissria com cupom fixo nota promissria notrio pblico notas explicativas s demonstraes contbeis notcia de converso notcia notificao cartorria notificao civil notificao de saque notificao judicial notificao notificar, no mnimo com ___ dias de antecedncia novao novos fundos nua propriedade ncleo nula e sem efeito nulidade nulo, sem valor nmero de ordem nmero de processo

o acima exposto o acusado o comprador paga pela mercadoria e pelo frete (C. and F.) o disposto acima o juiz deu-se por suspeito para examinar o caso o pedido foi indeferido o que contraria uma questo de direito o que for maior o voto foi declarado nulo o x da questo objetivar objetivo objetivos a curto prazo objetivos a longo prazo objeto deste contrato objeto e p objeto social objeto oblao obras de adequao obrigao contratual obrigao de fazer obrigao de no fazer obrigao garantida obrigao vlida obrigao obrigaes com coupon (de debntures) obrigaes de colocao pblica a taxas de juros flutuantes obrigaes de fazer obrigaes de no fazer obrigaes de S.A. (debntures no Brasil) obrigaes diversas obrigaes do tesouro obrigaes fiscais Obrigaes Reajustveis do Tesouro Nacional (ORTN) obrigaes remuneradas obrigaes trabalhistas e sociais obrigaes vencidas obrigaes obrigada obrigar obrigar-se (a) obrigatoriedade obrigatrio (adj.)

observaes observado o desgaste natural observados(as) contudo observar; respeitar obstar obteno (seguros) obter indenizao ocorrncia ocupacional ocupando os noticirios oferecer defesa oferecer menos oferta de aquisio de controle oferta de trabalho oferta e demanda oferta e procura oferta global de ttulos oferta livre de responsabilidades oferta para compra de aes oferta primria de aes oferta primria; colocao primria de ttulos oferta pblica inicial oferta pblica para aquisio de controle oferta pblica ofertas de compra ou venda ofertas firmes com preo fechado oficial das execues fiscais estaduais oficial de gabinete oficial de justia oficial maior ofcio circular ofcio do registro de distribuio ofcio requisitrio ofcio oficioso (adj.) oitiva leo diesel leo para lamparina de mecha leos vegetais hidrogenados (farm.) omisso de receita omisso de renda omitir-se onde cabvel onerar (vb) nus eqitativo nus real nus

opo a ter irrevogvel, para entrega futura opo coberta opo de compra de aes opo de compra de taxas de juros opo de compra opo de compra e venda de mercado e venda posterior por preo maior ou menor quando o comprador exerce o direito de opo opo de venda de aes opo de venda de taxas de juros opo de venda opo descoberta opo para excesso de subscrio opo opcionado opcionante operao a termo operao vista operao ativa e passiva operao ativa operao casada

operao compromissada operao consorciada operao de aquisio de mercadorias para simultneo fornecimento a terceiros operao 63 operao de cmbio operao de carregamento operao de cobertura operao em prego operao entre partes independentes operao passiva
operao regional (dentro do mbito regional/estadual) (telecom.)

operao regional para regional (interestadual) (telecom.) operao simblica de cmbio operao trancada operao travada operao operaes vista operaes ativas e passivas operaes compromissadas operaes de swap operaes futuras operaes travadas operador de bolsa

operador de chamada de longa distncia (interestadual) (telecom.) operador de compra e venda operador de longa distncia (telecom.) operador especial (St. Exch.) operador operar seus negcios operadora de servios interurbanos (telecom.) operar uma conta operar operrio oponente oponvel opor oportunamente oportunidades de trabalho oposio oposto por optar pelo controle optar; decidir; resolver ora contratado ora existente ora ou doravante existentes ora ou doravante se tornem oramento oramento de caixa oramento de capital ordem de cessao ordem de pagamento ordem de saque vista ordem de saque; saque (papis) ordem do dia/pauta ordem econmica ordem judicial ordem pblica ordenao ordenado ordenamento adjetivo civil organizao em constante estado de aprendizado organizao formal organizao informal organograma rgo de administrao rgo de classe rgo do governo rgo governamental rgo judicial

rgo julgador rgo jurisdicional rgo ou entidade governamental rgo; entidade (tipo) rgo; repartio; departamento (partes) rgos orientao escrita orientao legal orientao vocacional orientao origem dos recursos origem oriunda; decorrente; em funo oriundas de otimizar ou no ouro fsico outorga uxria outorgada credora outorgada hipotecria outorgado outorgante devedora outorgante hipotecante outorgante outorgar outras despesas/receitas no operacionais outras receitas/despesas outros contratos a realizar outros crditos outros dbitos outros resultados operacionais ouvido previamente

P. Deferimento p.l.c. P.R.I. (Publique-se, Registre-se, Intime-se) pacificamente pacfico (adj.) pacote turstico pacto adjeto pacto ante-nupcial

pacto comissrio pacto de retrovenda pacto; ajuste padro de valor monetrio padres de desempenho padres de produo pagador principal pagamento a destempo pagamento a maior pagamento a menor pagamento vista pagamento antecipado pagamento aps o vencimento pagamento contra entrega (COD) pagamento de imposto a menor pagamento em carteira pagamento em espcie pagamento inicial pagamento integral pagamento no vencimento final pagamento pagar (vb) pagar a mora pagar antecipadamente pagar pontualmente pagvel paging (telecom.) pago aps o vencimento pas altamente endividado pas em desenvolvimento pas membro (de tratado) palestra panela (de fundio) (met.) panela intermediria (met.) pantalha pantanal "papagaio", letra de favor papel de primeira linha papel gerencial papel moeda papel ofcio papel papelo para constar para fins de para no dizer para que no haja dvidas para todos os fins

para vigorar em paraestatal paraso fiscal paralegal (subst.) paralisaes do trabalho paralisar (aeronave) parceiros comerciais parcela a deduzir parcela depositada parcela semestral parcela nica parcela; prestao parecer contrrio; voto contrrio; voto vencido parecer de orientao parecer do Ministrio Pblico Parecer dos Advogados da Tomadora Parecer dos Advogados do Agente e dos Bancos parecer dos auditores independentes parecer dos auditores parecer normativo parecer parente afim parente colateral pari passu (em igualdade de condies) paridade cambial paridade de moedas parte beneficiria parte contrria parte contratante parte denunciada lide; litinconsorte parte divulgante parte em litgio parte ilegtima parte lesada parte prejudicada parte vencedora parte

partes da sentena ou acrdo participao em empreendimento de lazer participao em empresas controladas participao em lucros participao estatutria de diretores participao indivisvel participao no mercado participao nos lucros participao patrimonial

participao por incentivos fiscais participao registrada participao societria participao participaes dos minoritrios partida do segundo soprador com o primeiro operando partilha partilha de bens pasmem! passadeira passageiro passar por; agentar passvel de passivo circulante passivo descoberto passivo e obrigaes passivo exigvel passivo fictcio passivo por prescrio normativa (telecom.) passivo real passivo pasta bsica patrimnio (soc.) patrimnio humano patrimnio lquido patrimnio mundial patrimnio ptrio poder patrocinadora paulatinamente pauta pauta de casos; ementa de sentena; lista de decises PBX (telecom.) pea processual pea vestibular

peas processuais peculato peculiaridade peclio pedido de amostras pagas pedido de cotao (EUA) pedido de deferimento

pedido de desistncia de registro pedido de extino do processo pedido de falncia pedido de julgamento sumrio pedido de patente desdobrado pedido de reconsiderao de certificado de registro pedido de registro de investimento pedido de registro de marca pedido de registro de patente pedido de registro pedido de rejeio da ao pedido de reviso (Dir. Proc.) pedido em carteira pedido em contrrio pedido recebido como pedido pedir a palavra pedir concordata peita; suborno pena criminal pena de deteno pena de perdimento pena de recluso pena de revelia de confisso pena penal pendncia judicial pendncia peneira vibratria acionada com moto-vibrador VIMOT, para peneirar solda em p penhor de aes penhor legal penhor mercantil penhor rural penhor penhora judicial penhora pr-judicial penhora penhorado (subst.) penhorador(a) penso alimentcia penso ou aposentadoria penso por morte penso percentual de participao sobre o capital social percurso perda de objeto (ao)

perda monetria perdo de dvida perdas e danos perdas ou lucros por oscilaes cambiais perder a votao perecimento de investimento perecimento perempo; precluso perfeito estado de uso, habilidade e funcionamento performance garantida da gerao eltrica lquida perfusionista pergaminho exordial

percia periculosidade e segurana periculosidade periculum in mora periodicidade perodo base (IR) perodo competente/de competncia perodo de carncia perodo de compensao de cheques perodo de disponibilidade perodo de experincia perodo de franquia perodo de juros perodo de permanncia perodo de prorrogao perodo de validade perodos de descanso perito de avaliao perito de avaria perito de contabilidade perito judicial perito perito; especialista permanente permisso de lavra garimpeira permissionria plena (St. Exch.) permissionria permitir permuta permutvel pernicioso (adj.) pernoitar persistir; perdurar

personalidade jurdica perspectiva perspectivas so encorajadoras pertencente pertences; bens peso lquido legal pesquisa de atitude pesquisa de mercado pesquisa de opinio pesquisa de pessoal pesquisa de salrios pesquisa mineral pesquisa salarial pesquisa pessoa de direito pblico pessoa fsica pessoa jurdica pessoa natural pessoal de escritrio pessoal temporrio petio explicativa de capitalizao de emprstimo petio inicial (autor) petio petitrio pignoratcio pirataria pirateado PIS, COFINS, ISS piso salarial placa (met.) plgio (dir. autoral)

plaina de mesa planejamento a curto prazo planejamento a longo prazo planejamento de carreira planejamento organizacional planilha de pagamento plano (de) plano coletivo plano de aposentadoria plano de crise plano de imobilizado plano de incentivos plano de penso plano de previdncia

plano de remunerao plano de sade plano de sugestes plano diretor plano empresarial plano salarial planta baixa (arquit.) planta (rede) telefnica (telecom.) plastificadora filme plataforma MIPS em tempo real plataforma mvel plataforma petrolfera pleiteada pleitear (vb) pleito plena, rasa plenrio plurianual p de algas (farm.) p de capim (farm.) poder aquisitivo poder executivo federal poder executivo poder judicirio poder legislativo poder liberatrio poder pblico poderes polmico polcia cientfica poltica de admisso poltica de rdeas curtas/controle poltica de vendas poltica fiscal poltica monetria poltica nacional de saneamento poltica salarial poltica polticas organizacionais polo de atrao ponderar ponta de estoque ponta de gndola ponto de converso (de ttulos em aes) ponto de equilbrio ponto de equilbrio de caixa ponto de venda ponto-chave

pontos-base populoso por ao ou omisso por conseguinte, fica acordado como segue por conta prpria (e dos terceiros) por convocao por difference por em risco por encomenda por equiparao a por estarem assim juntos e contratados por exemplo por fora do qual por meio do qual por ordem de por portador por procurao por quem de direito por quem quer que seja poro (naveg.) porcentagem aproximada porcentagem do resultado portador portaria interministerial portaria porte porto de carregamento porto de embarque ps-balano posio atual posio coberta posio comprada posio de caixa posio em aberto posio final (contab.) posio inicial (contab.) posio lanadora posio titular posio vendida posio posicionamento interno de pessoal posicionar posse legtima, mansa e pacfica posse mansa e pacfica posse posseiro possibilidade jurdica

possuidor em boa-f postecipadamente postecipado posterior (adj.) posto de atendimento eletrnico (Banco 24 horas) posto de servio posto fbrica posto fiscal posto no destino posto postulao potssio potestar por pouco antes poupana a prazo fixo poupana praa praticar todos os atos prticas comerciais enganosas (por) prazo indeterminado prazo de carncia prazo de decadncia prazo de entrega prazo de prescrio prazo de validade da aprovao prazo de vencimento prazo de vigncia prazo indeterminado prazo para chegada de um navio ao porto de embarque prazo prembulo praquecedores de gua de alimentao de alta presso precatria precatrio precedentes preceito cominatrio precluso preo de capa preo de compra preo de cotao entre operadores preo de exerccio (opo) preo de exportao construdo preo de tabela preo de venda mdio preo de venda preo global de compra

preo justo de mercado preo lquido de venda preo mximo preo mdio ponderado preo normal preo unitrio preo pr-contrato pr-datado preencher declarao de renda prefacialmente Prefeitura Municipal Prefeitura preferencial prefixar prego (na Bolsa de Valores) prego prejudicado prejudicar (vb) prejudicial (subst.) (contencioso) prejuzo acumulado prejuzo prejuzos emergentes prejuzos especulativos prejuzos fiscais preliminar de prescrio preliminares (ao judicial) preliminarmente prmio de reembolso prmio de seguro de crdito prmio premissa prensa de extruso prensa excntrica prensa preparao em massa preparar (contas) preposto pr-requisito prescrever prescrio prescrito Presidncia Presidente do Comit Executivo

Presidente presidir a reunio presso mxima presses de maiores gastos pressupostos processuais pressupostos prestao alimentcia prestao de assistncia tcnica prestao de contas prestao de fiana prestao de garantias, fianas ou avais prestao do arrendamento prestao jurdica/jurisdicional prestao simblica prestao prestador de servios prestar cauo prestar compromisso prestar contas a prestar fiana (priso) prestar garantias prestar juramento prestar servios de transformao pretenso pretenso preterido pretor pretrio excelso prevaricao preveno de acidentes prevento (Juzo) prever (vb) previdncia privada previdncia social prvio previso previsvel previsto primeira linha (de) primeiro aditivo ao acordo de acionistas primeiro conselho de contribuintes primeiros socorros principal devedor

principal pagador princpio da autoridade do vencimento princpio da fonte produtora de renda princpio da recepo princpio da subsidiariedade princpio de contabilidade geralmente aceitos princpio de universalidade princpio do contraditrio princpios contbeis geralmente aceitos princpios contbeis

priso administrativa priso albergue priso domiciliar priso preventiva priso simples privar de privatizao abrangente privatizao privilgio martimo privilgios (clusula) probatrio (adj.) procedncia procedente pro-labore procedimento cautelar procedimento de admisso procedimento sumarssimo procedimentos de praxe procedimentos processamento processar (vb) processo administrativo processo cautelar processo comum processo de admisso processo de arrolamento processo de concordata processo de conhecimento processo de dispensa de licitao

processo de execuo processo do juri processo especial processo falimentar processo fiscal processo gerencial processo judicial Processo n processo ordinrio processo sumrio processo trabalhista processo, processo judicial processos judiciais ou administrativos processual (adj.) processualista procura procurao procurao em causa prpria procurao indeterminada procurador (ou bastante procurador) procurador ad judicia procurador ad negotia procurador da repblica procurador da unio procurador de justia procurador do estado procurador em juzo procurador geral da fazenda nacional procurador geral da repblica (MP federal) procurador pblico procurador-geral procuradoria do estado procuradoria geral da fazenda nacional produo cobrada produo de provas produo em srie produo produto de limpeza domstica produto derivado produto em estoque produto em processo produto falsificado produto final produto intermedirio Produto Interno Bruto (P.I.B.) Produto Nacional Bruto (P.N.B.) produto

produtos alimentares produtos com data de validade produtos vendidos produto-tampo proferir professor titular profissional liberal pro labore programa contra pobreza direcionado programa de avaliao de mrito programa de computador programa de incentivo de emprego a minorias programa de publicidade proibir (vb) projeto de lei projeto de partilha projeto de preservao projeto do ... projeto filantrpico projeto substituto projetos de obras pblicas prolatar prolegmenos promessa de compra e venda promessa de recompensa promissrio promissria promitente/promissor comprador promitente/promissor vendedor promoo de vendas promoo por antigidade promoo por mrito promoo promotor pblico Promotoria de Justia de Acidente de Trabalho (PJAT) Promotoria de Justia do Consumidor (PJC) promovente promover promovida promulgar pront. (abrev. de pronturio) pronunciar pronunciar-se propaganda comparativa propaganda enganosa

pro soluto (pagamento) pro solvendo (para solver) propina; caixinha proponente proporo proporcional (adj.) proposital; intencional; falta voluntria propsito proposta (em concorrncia) proposta de aquisio de controle majoritrio proposta de diretoria proposta de incorporao proposta de licitao propriedade industrial propriedade intelectual propriedade legtima propriedade prorrogao de prazo ou vencimento prorrogao prospecto preliminar prospecto prspero prosseguimento protena protestado protestar protesto de ttulo protesto interruptivo de prescrio protocolar; registrar protocolo de entendimento protocolo de incorporao e justificao protocolo de incorporao protocolo prova circunstancial prova de uso (patente) prova documental prova final de fotolito prova inconcussa provento providncias tomadas provimento proviso de imposto de renda; proviso de contribuio social proviso (dbito) proviso para crditos de liquidao duvidosa proviso para dvidas duvidosas (pdd)

proviso para o imposto de renda provisionar provocar alta ou baixa no mercado prudente prumo (naveg.) publicao especializada publicidade; propaganda publicitrio pblico particular pulverizao purgao (mora)

a qualquer ttulo quadra quadrilha quadro de administradores quadro de aviso quadro geral de credores quadro sintico qualificao (crime) qualificao qualificaes qualificaes gerenciais qualquer disposio em contrrio contida neste instrumento quando um grupo de investidores compra uma empresa, em um negcio em grande parte financiado por emprstimos quantia depositada pelo investidor, com o corretor, a ttulo de sinal quantia quantias excelentes quarteirizao que integra o presente instrumento como ... quebra de caixa quebra quebrar; entrar em falncia queda (baixa) nos preos queda na procura queima total de estoque queixa (Dir. Proc. Penal) queixa para indenizao por perdas e danos quem de direito querelado

querelante quesito (Dir. Proc.) quesito escrito questo (contencioso) questo prejudicial questionar questes constantes na ordem do dia quilmetro rodado quinta-feira santa quintal (medida de peso equivalente a 112 lbs. na Inglaterra, e 110 lbs. nos E.U.A.) quirografrio quitao quitada quitando quitante quitar (vb) quociente absoluto de liquidez quociente de cobertura quociente de liquidez seco quociente de liquidez quorum legal quorum quota de fundo de investimento quota quotao quotista

R&I R.A. raceamento radiofuso sonora ramo de atividade raso raspadinha ratear (vb) rateio ratificao razo (livro) razo de apelao razo final

razo pela qual razo social razovel razes de apelante r agravante readmisso reajustamento do rendimento bruto reajustamento reajuste reajuste (de preo) reajuste salarial real realizao; concluso realizar reforma realizvel (adj.) realizvel a curto prazo realizvel a longo prazo reativar reavaliao de valor de mercado reavaliao reavaliar (contab.) reaver posse reaver recada (doena) recartilhadora nacional receita receita de anuidade de associados receita de comercializao receita de vendas a receber receita de vendas receita do estado receita e despesas receita federal receita financeira receita lquida antes dos impostos receita lquida receita operacional lquida receita operacional receitas futuras de contribuintes pblicos receitas no operacionais recepo receptora recibo de depsito obrigatrio do capital social recibo de sinal recibo do correio areo recibo postal recibo reciprocidade

reciprocidade em saldo mdio recproco recitals reclamao (trabalhista) reclamada(o) reclamante reclamatria recluso recolhido a maior por recolhimento recompra de valores mobilirios recompra reconciliao numrica reconhecer a firma reconhecer; admitir reconhecido em cartrio reconhecido reconhecimento de embarque reconhecimento de prejuzos (contab.) reconhecimento por tempo de servio reconhecimento reconstituio de bens lesados reconstituio de crime reconveno reconvindo reconvinte recorrente recorrer recorrido(a) recozer (vb) (met.) recrutamento recuperao recuperar-se; reaquecer recurso adesivo recurso de adeso recurso de apelao recurso de revista recurso de uma conta recurso extraordinrio de apelao recurso extraordinrio recurso voluntrio recurso recursos novos recursos remetidos ao exterior recusa (de juiz) recusa de testemunha recusar

rede digital de servios integrados (RDSI) (telecom.) rede viria rede rede de filiais redigir a ata redondo reduo de pessoal reduo do capital circulante reduo em investimentos reduo em taxas de juros reduo reduo/desconto no imposto reduzir os custos a um mnimo reduzir reembolsar reembolso de aes reembolso de direitos alfandegrios reembolso postal reembolso reemprstimo reescalonamento reestruturao re-exame (tribunal) refeitrio referendo referir-se refiladeira reflexos rele coletora de guas pluviais reforar garantia reforo de capital reforo de garantia reforma (de sentena) reforma agrria reforma reformar deciso reformar sentena reformar uma letra reformar regio do ABC regio regime de caixa regime de competncia (crditos) regime de comunho de bens regime de comunho parcial de bens regime de comunho total de bens regime de condomnio aberto regime de parceria

regime de separao de bens regime de State global regime registrado impetrado registrar queixa registrar um contrato registrar registro de imveis registro de patente registro de pessoa jurdica registro de pessoal registro de produtos no Ministrio da Sade registro no conselho regional de farmcia (CRF) registro no conselho regional de qumica (CRQ) registro simplificado/resumido registro registros/extratos bancrios regras contbeis pormenorizadas regresso regulamento(s) regular (adj.) regularidade regularizao (documentos) reincidente reintegrao de posse reintegrao no emprego reintegrao reipersecutrio reiterao reivindicao reivindicar rejeio de carga rejeitado; recusado rejeitar a petio inicial rejeitar uma ao relaes com empregados relaes com o pessoal relaes intergrupais relaes no trabalho relaes trabalhistas relator (juiz) relator relatrio com proposta de poltica relatrio da administrao relatrio da diretoria relatrio de auditoria relatrio de instruo relatrio descritivo

relatrio oficial do governo relatrio provisrio relevncia relevante (adj.) remarcaes remessa ao exterior remessa de rendimentos remessa ex-ofcio remisso de hipoteca remisso remitir uma hipoteca remoo (de ao) remunerao indireta remunerao total remunerao remunerar renda de bilheteria renda de pessoa fsica e jurdica renda fixa renda nacional renda operacional renda per capita renda render rendimento lquido rendimento nominal rendimento por hora rendimento rendimentos da caderneta de poupana rendimentos recebidos por rendimentos renegado; exceo renovao de autorizao de outorga de aval renovao renovar o estoque rentabilidade rentvel (adj.) renncia ao direito de imunidade renncia (autorizao de transporte de mercadoria em navio que no seja de bandeira nacional) renncia

renuncia expressamente ao benefcio de ordem renunciar

repactuar reparao judicial reparao repartio pblica repartio repassar repasse repasse a ttulo de emprstimo repatriamento repetio de indbito repique (PIS) rplica (autor)

rplica (Dir. Proc. Penal) repos repreenso; reprimenda representao comercial representao; agenciamento representada representante representativas da totalidade das aes repristinao reputao requerente requerer falncia requerer requerido requerimento requisio de pessoal requisito rescalonamento rescindir de pleno direito rescindir resciso reserva com reservas de iguais para si reserva contra crditos duvidosos reserva de capital reserva de credores duvidosos reserva de domnio; consrcio reserva de lucros no distribudos reserva de lucros reserva de reavaliao do ativo fixo reserva de seguro reserva especial de capital reserva legal estatutria

reserva legal reserva livre reserva para manuteno de capital de giro reserva; ajuda de custo; abono (falta) reservas de capital reservas de lucro ou prejuzos a realizar reservas resgatar resgate acelerado resgate resguardar resduo inflacionrio resilio resilir resistncia a mudana resolver respeito responder pela evico responsabilidade aleatria/condicional responsabilidade aquiliana responsabilidade civil responsabilidade condicional responsabilidade conjunta e solidria responsabilidade criminal responsabilidade cumulativa responsabilidade de linha responsabilidade de mero favor responsabilidade fiscal/imposto de renda devido responsabilidade funcional responsabilidade indireta responsabilidade individual responsabilidade monetria responsabilidade objetiva responsabilidade patrimonial responsabilidade penal responsabilidade por responsabilidade regressiva ou subsidiria responsabilidade solidria responsabilidade responsvel administrativo responsvel autorizado responsvel pelo nus do imposto de renda responsvel ressalva ressalvado que ressarcimento

ressarcir restaurao de estradas restaurao de patente ou pedido de patente restaurante restituio de imposto restituio de renda restituio restrio restries regulamentares resultado antes da correo monetria resultado da correo monetria resultado de equivalncia patrimonial resultado do exerccio parcial resultado do exerccio resultado financeiro lquido resultado financeiro resultado lquido do exerccio resultado lquido por ao resultado no operacional resultado operacional resultados acumulados resultados de exerccios futuros resultados do exerccio final resumo (patente) resumo de termos resvalar retaguarda reteno de imposto na fonte reteno retenes contratuais reter (pagamento) retido retificao de declarao de renda retificao retirada retirar retirar da lista reti-ratificado retomada retomar retornar (autos) retorno de chamada (telecom.) retorno de investimento retorno do capital inicial retorno sobre o ativo total retorno retratao; desativao da demanda retroalimentao de informaes

retroativamente datado retrocesso retroprojetor ru primrio ru reunio a portas fechadas reunio de famlia reunio extraordinria reunio ordinria reunio reunir revalorizao monetria revelao revelar informao revelia revenda revendedor reverso de reservas reverso reverso da incorporao reverter a reverter em benefcio de revertido revestimento revisado reviso revista da propriedade industrial revista forense revogar (vb) risco contra terceiros riscos de mercado rito (Dir. Proc.) RNE roaming (telecom.) rodas giratrias rodzio de plantaes rolagem (dvida) romaneio (lista p/ as autoridades aduaneiras) rombo rompimento rotao de capital rotao de contas a receber rotao de funo rotao de pessoal rotao de turnos rotear uma chamada (telecom.)

roteiro rotinas de pessoal rubrica rubricada rubricar (vb)

S.A. S.A.R. S.M. Britnico sabo em p sacado sacador sacar (cheque) sacrifcio (ativos) sadio; estvel sagrado saibam tantos quantos esta virem ou interessarem saibam tantos quantos esta virem que sada de recursos sada sala de despachos sala(s) salrio de benefcio salrio de contribuio salrio educao salrio famlia salrio lquido salrio mensal salrio mnimo salrio nominal salrio por empreitada salrio por hora salrio substituio salrio utilidade salrio salrios a pagar salrios bsicos salrios vencidos e vincendos saldar (vb)

saldo (de conta) disponvel saldo a favor saldo comercial positivo saldo compensado saldo credor saldo de conta saldo devedor saldo disponvel saldo mdio saldo remanescente saldo saldos salvaguarda salvaguardar salvaguardas salvo especificao em contrrio aqui contida salvo melhor juzo salvo na medida em que salvo se sanar saneamento de meio circulante saneamento sanear a economia sanear um feito saque a descoberto saque vista saque emitido com vencimento superior a 60 dias de vista saque satisfazer saudoso se for o caso secretaria da justia e defesa da cidadania secretaria da receita federal secretaria de estado dos negcios da fazenda secretaria de poltica de informtica e automao secretaria de segurana pblica secretaria do estado dos negcios da justia secretaria do tribunal secretaria especial de informtica secretaria nacional de comunicaes secretaria para assuntos da Casa Civil secretaria secretrio(a) securitrio securitizao sede e foro

sede sediada em So Paulo sediado seguimento seguintes (e) seguir o mesmo caminho segunda (2) via segundo turno (eleies) segurador segurana segurar preo seguro contra greves seguro de pessoal seguro de ramos elementares seguro de responsabilidade profissional seguro de vida seguro desemprego seguro imobilirio seguro seguro-desempenho seguro-fiana seguro-garantia seguros a pagar seguros a vencer seguros contra terceiros seleo de pessoal seleo selecionar jurados sem causa sem efeito sem fins lucrativos (adj.) sem justificao razovel (adj.) sem nmero sem prejuzo ao acima exposto sem prejuzo das outras multas cabveis sem se restringir ao acima exposto sem soluo de continuidade semestralmente vencidos semestre semovente semoventes sempre porm sempre que possvel sempre que senado

seno vejamos sendo certo que sendo desconsiderados senha senhor e legtimo possuidor senhor presidente senhor senhora e legtima possuidora senhora presidente sensoriamento sentena absolutria sentena arbitral sentena condenatria sentena de impronncia sentena de pronncia sentena declaratria sentena judicial sentena normativa sentena transitada em julgado sentena separao separadamente separar os "LEC's" dos "TOLL CARRIER's" (telecom.) seqestro ser aprovada ser atrelada ser auditada/auditorada ser convocado ser criado ser destitudo do cargo ser destitudo, demitido ser generalizado ser incisivo ser inserido ser liberado ser o presidente da mesa ser parte do contrato ser procedente ser rejeitada ser responsabilizado ser responsvel perante ... ser responsvel ser taxado serra circular para madeira com motor serra circular para metais (anodos) na prensa de extruso

serra mecnica serto servente de obras serventia servio de consultoria servio de dvida servio de radiochamada mediante alocao de aparelho receptor servio diligente servio externo servio mdico servio personalizado servio prestado servios a terceiros servios avanados de chamada (telecom.) servios de consultoria empresarial servios de consultoria servios de vigilncia servios internacionais servios nacionais servios pessoais servios pblicos servido servido de uso servidor de compartilhamento de arquivo servidor de emulao servidor pblico servidor sesso de (em) sesso de lavratura de testamento sesso pblica sesso sesso/audincia reservada sesso; srie de assemblias setor imobilirio setor privado setor siderurgia sigilo sigiloso sigla signatrio simblica de cmbio simblico (adj.) similar (produto) simulao sinal distintivo da sociedade

sinal distintivo licenciado sinal distintivo sinal sindicalistas sindicalizado sindicncia sindicato da classe Sindicato das Agncias de Propaganda sindicato de ambulantes/vendedores sindicato de empregados sindicato de trabalhadores Sindicato dos Trabalhadores nas Indstrias Metalrgicas, Mecnicas e de Material Eltrico sindicato sndico sinistrado (adj.) sinistro sntese sistema de Bypass dos turbogeradores sistema de caixa Sistema de Compensao Europeu sistema de compensao sistema de comunicao entre os bancos sistema de informaes gerenciais sistema de negociao sistema de partidas dobradas sistema nico sisudo situao comercial situao do caso situao financeira situao patrimonial situao regular situao
sob a forma UEPS(*)

sob censura sob compromisso sob encomenda sob medida

sob pena de confisso quanto matria de fato sob pena de confisso sob qualquer pretexto

sob trfico de influncia/enriquecimento ilcito sobejar sobras de campanha sobras sobreestadia sobreloja sobressalente sobrestamento de qualquer andamento dos casos sobrestar sobretaxa scia-gerente sociedade afiliada sociedade annima sociedade civil sociedade coligada sociedade corretora sociedade de capital aberto sociedade de capital fechado sociedade de capital e indstria sociedade de capital fechado sociedade de comando sociedade de economia mista sociedade de fato (casamento) sociedade de participao sociedade de pessoas sociedade decadente sociedade em comandita por aes sociedade em comandita simples sociedade em conta de participao sociedade em nome coletivo sociedade fantasma sociedade fechada de investimento (USA) sociedade inoperante sociedade por quotas de responsabilidade limitada sociedade resseguradora sociedade sem personalidade jurdica sociedade societrio (adj.) scio comanditado scio comanditrio scio de indstria scio inoperante scio majoritrio scio oculto scio ostensivo scio pessoa fsica

scio pessoa jurdica scio principal scio scio-fundador scio-gerente scios participantes socorrer sofisticado sofrer novas redues software de encaminhamento de rede software de prateleira software do sistema de comutao (telecom.) solicitao do corretor para que o investidor complete o depsito prvio solicitao solidariamente responsvel solidariedade solidrio soluo de problemas solues no convencionais solvncia som ambiente soma lquida e certa soma total soma sondagem sonegao fiscal sonegao sonegar impostos soprador soro de leite sorteio de prmios Sr. Presidente Sra. Presidente sub chefe subarrendamentos subconjunto subcontratao subcontratar subdelegao subjacente submeter relatrio a submeter subordinao hierrquica subordinado subornar suborno

sub-procuradoria subscrever subscrio subscrito subseqentes modificaes subsidiar (vb) subsidiria integral subsidiria subsdio subsistncia (declaraes e garantias) subsistir substabelecer poderes substabelecer substabelecimento substituto (adj.) subveno subvencionado subvencionar (vb) subvenes oramentrias sucata de ao (met.) sucata de ferro e ao (met.) sucatear (vb) sucesso fiscal

sucesso tributria sucesso universal sucesso sucesso do pedido sucumbncia sucursal sujeito taxao sujeito passivo sumrio de principais termos (St. Exch.) sumrio sumarssima smula superao superar supervit comercial supervit oramentrio supervit superfaturamento superficirio superintendente superintender superior a Superior Tribunal de Justia

Superior Tribunal Militar supervenincia passiva superveniente supervisor de fbrica suplente suplicado suplicante supor suportar (peso) suporte de deciso suporte fsico suporte; apoio suposto supra Supremo Tribunal Federal suprimir surpreender sursis surto; fase suspeio (de um juiz) suspeito (Dir. Proc. Penal) suspender

suspensa (reunio, assemblia) suspenso de cido glutmico suspenso de instncia suspenso sustao de cheque sustao de protesto sustao sustar sustentao oral sustentar contra sustentar; apoiar (vb)

pases asiticos tabela de incidncia do IPI tabela progressiva tabela tabelio tablita

talude tamanho / volume das taxas / tarifas (telecom.) tambores tanque com agitador para fluxo, em inox tanque de ao tanque de coliso a r (naveg.) tanque de coliso avante (naveg.) tanque de lastro (naveg.) tanque de terra tanque em polipropileno tapar o sol com a peneira tarefas; atribuies Tarifa Aduaneira do Brasil (TAB) tarifa alfandegria tarifa de manuteno tarifa para o servio de acesso comutado (telecom.) tarifa uniforme tarifao tarifas aduaneiras tarifas alfandegrias tarugadeira taxa vista taxa administrada taxa aduaneira taxa cambial taxa consular taxa de acesso a central de comutao (telecom.) taxa de adeso taxa de arquivamento taxa de captao taxa de cobrana taxa de compresso (compresso de dados no enlace entre ERB e CCC) (telecom.) taxa de compromisso taxa de convenincia taxa de crescimento taxa de expediente taxa de juros taxa de licena taxa de melhoria de portos taxa de perda de fregus taxa de permanncia taxa de remunerao taxa de renovao da Marinha Mercante taxa de sobrestadia (navios) taxa do dia taxa do imposto de renda taxa horria

Taxa Interbancria de Londres Taxa Interna de Retorno (TIR) taxa judiciria Taxa Libor taxa limite taxa preferencial taxa registrada taxa sobre estadia taxa taxao taxar taxas de servios pblicos tcnico de contabilidade telefonia telegrama televiso por assinatura telex chaveado telex cifrado tm entre si justo e contratado tem seu sucesso j comprovado temerrio temperamento tempestividade de recurso tempestividade tempo de casa tempo de conversao tempo de execuo tempo hbil tempo inoperante tempo opervel tempo previsto para carregamento (E.T.C.) tempo previsto para chegada (E.T.A.) tempo previsto para partida (E.T.D.) tempo previsto para zarpar (E.T.S.) temporrio tendncia tenho dito tenor tenso teoreticamente teoria da aparncia teoria do gio ter conhecimento ter direito a ter xito com a reforma ter f pblica ter fins lucrativos ter vista (de processos)

terceirizao terceiros no relacionados terceiros terminar (sent. tempo) trmino; expirao termo de abertura termo de acordo extrajudicial termo de acordo termo de anuncia termo de aprovao termo de assuno de dvida termo de audincia termo de entrega de obra termo de fechamento termo de iseno de responsabilidade termo de posse termo de responsabilidade termo termos de aprovao terreno quitado terrenos tese acadmica tesoura para cortar solda em barra extra pura tesouraria testa de ferro testada testador testamenteiro teste de aptido teste de inteligncia testemunha apresentada testemunha de acusao testemunha de defesa testemunha instrumentria testemunha ocular testemunhar (vb) testemunho testes de comissionamento testes de desempenho testes de personalidade testes psicolgicos teto mximo permitido txtil no entrelaado timbre de escritrio tipicidade tipificar

tipo de documento contratual tirar de letra tirar o mato, limpar, expulgar titular de domnio titular titularidade integral titularidade ttulo (patente) ttulo a curto prazo ttulo a longo prazo ttulo a pagar (bancos) ttulo a receber ttulo ao par ttulo ao portador ttulo aquisitivo ttulo bom e negocivel ttulo bom e vlido ttulo cambial ttulo cambirio ttulo caucionado ttulo conversvel em aes ttulo da dvida externa brasileira ttulo de crdito ttulo de dvida lquido e certo ttulo de dvida pblica; ttulo pblico ttulo de dvida ttulo de habilitao ttulo de propriedade ttulo de renda fixa ttulo de renda varivel ttulo do cargo ttulo do tesouro ttulo executivo judicial ttulo executivo ttulo executrio ttulo honorfico ttulo mltiplo ttulo negocivel ttulo patrimonial ttulo proprietrio ttulo pblico ttulo singular ttulo universitrio ttulos com prefncia na liqidao ttulos consolidados

ttulos conversveis ttulos de dvida pblica ttulos detidos em nome do corretor, em vez do nome do investidor ttulos diferidos ttulos e valores mobilirios ttulos em carteira ttulos endossados ttulos federais ttulos garantidos ttulos negociveis ttulos nominativos ttulos pblicos ttulos sem vencimento tocar todo tolerncia tolerar tomada de deciso tomada de preos tomador de crdito tomador tomar posse tomar uma atitude tombado tombamento tombar tonelada curta (907,2 kg - S.T.) tonelada longa (1.016 kg - L.T.) tonelada mtrica (1.000 kg - M.T.) tpicos torneira de inox torno mecnico torno torpeza torre de sondagem ou perfurao torre total das aplicaes total das origens total do ativo total do passivo total listado totalidade do avenado trabalhador assalariado trabalhador autnomo trabalhador avulso trabalhador braal

trabalhadores externos trabalho alternado aos sbados trabalho em equipe trabalho trabalhos forados trao traos de personalidade tradio cadastral tradio traduo gratuita traduo livre traduo tradutor juramentado trfico de drogas trfico de influncia trfico de informaes tramitao trmite trancamento transao a termo transao de boa-f transao entre partes independentes transao transacionar transaes imobilirias transbordo transferncia de chamada (telecom.) transferncia de fundos a descoberto transferncia eletrnica de fundos transferncia transferir propriedade transformador para solda transformador retificador transgresso voluntria transgressor transigncia transigente transigir transitar em julgado trnsito em julgado transitou em julgado transmisso transmitido (bem imvel) transparncia transparente transponder transportado (de uma folha para outra) transportador

transportar um saldo transporte transporte areo transporte ferrovirio transporte gratuito transporte martimo trasladado em seguida traslado tratado de bitributao trataviva amigvel tratativa de acordo tratativa; acerto tratar; abordar travar travessa trazer treinar trefila trefila com 2 velocidades - p/ bobinar carretis de 20 kg. (esta parada) trefila manual trefiladeira modelo ... trefiladeira nacional trgua de preos treinamento treinamento de superviso treinamento inter-departamental (marketing) treinamento no trabalho treinamento prtico trplica (Dir. Proc. Penal) trespasse de estabelecimento trevo tribunal tribunal arbitral tribunal de alada tribunal de circunscrio tribunal de contas Tribunal de Contas da Unio tribunal de justia tribunal de recursos tribunal do juri tribunal eleitoral tribunal federal de recursos tribunal pleno tribunal regional do trabalho tribunal regional eleitoral tribunal regional federal

tribunal regional militar tribunal superior do trabalho tribunal superior eleitoral tribunais do trabalho tribunais eleitorais tribunais militares tributao; contribuio tributao reflexa tributar tributvel tributo Tributos Federais (TF) Tributos Mobilirios (TM) tributos mobilirios trinio trifsico trimestre trinca (naveg.) troca trocar (moeda) trpico mido trust tubulao (telefonia) tubulaes (genrico) tudo assistiam (a) tumultuar turbao turma (de juzes) turmas turno da noite turno de trabalho turno diurno; turno do dia turnos tutela tutela especfica tutelas TV por assinatura

ultrapassar um crdito um lide underwriting firme underwriting residual unio federal

nicos scios unidade (da Federao) unidade de conta unidade de desbaste (met.) unidade de embalagem unidade padro de capital (U.P.C) unidades da federao unificar universal universalidade de rendimentos urbanizao usando as atribuies que lhe so conferidas usinagem uso capio uso indevido uso manso e pacfico usufruir usufruto utenslios utenslios domsticos til utilidade pblica utilidades utilizao de informaes privilegiadas utilizados na reorganizao empresarial de sociedade annima utilizar (recursos)

... vias do mesmo teor e forma via vaga vaga de garagem vale brinde/achou ganhou vale tudo vale postal vale-refeio vale-transporte valer-se de validao de testes validade vlido valor

valor a contento valor a prazo valor acima do nominal valor agregado valor base do arrendamento valor bloqueado valor CIF (que inclui custo, seguro e frete) valor comercial valor consignado valor contbil valor da causa valor da remunerao por cpia valor de alada valor de balano valor de cotao valor de face valor de fatura valor de liquidao forada valor de mercado valor de mercado global de uma ao valor de resgate valor de resgate em dinheiro valor de sucata valor declarado valor do patrimnio valor do patrimnio lquido valor dos ativos para fins de imposto de renda federal valor em discusso valor em garantia valor fixo (fat.) valor histrico valor ingressado valor integral valor justo valor mobilirio valor monetrio valor nominal valor par valor patrimonial valor patrimonial de aes valor residual valor residual a balancear valor retido valor total valor tributado valor venal

valorao (bidding) valores (em geral) valores dedutveis valores mobilirios; ttulos de crdito valorizao (no mercado) valorizar vantagens/facilidades bsicas do competidor (telecom.) vantagens vapor do processo vara vara cvel vara cvel estadual vara cvel federal vara de famlia vara de famlia e sucesses vara de menores varo varejista variao variao cambial variao do capital circulante lquido variao monetria ativa variao monetria passiva variaes monetrias lquidas variando vazo vazo de recursos veicular veculo vencendo-se a 1 parcela vencedor da concorrncia vencer vencido vencido postecipadamente vencido (aluguel) vencimento vencimento antecipado vencimento do principal vencimento integral no final vencimento mdio ponderado venda a contento venda a descoberto venda a prazo venda a prestaes venda a termo

venda a vista venda casada/condicionada venda com reserva de domnio venda condicional venda judicial venda por atacado vendas em consignao vendas sem empenho
vendedor/embarcador entrega mercadoria no costado do navio, no sendo responsvel pelas despesas de embarque (F.A.S.)

vendedor ambulante vendedor de opo de venda vender a contento venha a... ventilador de coluna marca ____ verba de aprimoramento verba de propaganda verba de sucumbncia verba destinada aos desempregados verbas verbas rescisrias verbas trabalhistas verbete veredito verso verso de parcela do patrimnio verso juramentada version verso verses (programa de computador) verter (o valor do patrimnio) verter para verticalizao verticalizar (concentrar toda a produo) vestibular vestir a camisa via via area; carta area registrada via transversal viabilidade viabilizar viagem astral viajar para o exterior vivel vice-presidente viciado vcio formal

vcio oculto vcio redibitrio vida til vida til estimada vide anverso vide verso vigncia vigncia e prazo vigente vigilncia vigilncia sanitria vigor (em) vinagre de cidra (farm.) vincendo vinculao vinculado vincular vinculativo vnculo vnculo contratual vnculo empregatcio vnculo jurdico vnculo trabalhista vinda de tcnico ao Brasil vinhoto violao; descumprimento; infrao violao de sigilo violao do dever de vigilncia violar violar fiana violar lei violncia fora de controle vir com boas intenes virgem (fita) visa visa julgar visando visar (vb) vistas visto visto (em documento) visto de imigrao visto permanente vistoria vistos

vitaliciedade dos juzes vitalcio (adj.) viva-voz (prego) vocao vogal (justia do trabalho, pessoa que defende algo) volume ar volume pesado volupturio (adj) vontade das partes votar a favor votar de acordo com o n de suas aes voto voto aberto voto condutor voto contrrio voto de agradecimento voto de desempate voto de louvor voto de minerva; voto de qualidade; voto de desempate voto do relator voto em branco voto em separado voto favorvel voto majoritrio voto mltiplo voto nominal voto plenrio voto plural voto secreto voto unnime (v.u) voto vencedor voto vencido

winchester

zelar por zero coupon bond zero coupon bond de primeira linha

zona zona azul zona de atuao zona de atuao (franquia) zona franca zona intermediria zona rural zona urbana zoneamento zpe

(*)

on the verge overdrawn in behalf with a view to in bulk the board to single digits as from release effective herewith on credit on any account; in any way court of judge from which a dispute is sent to another, which is the court or judge. These terms also refer to beginning and end of a time period; "dia a quo" and "dia ad quem" ("dies a quo" and "dies ad quem") secondary distribution; secondary offering strictly speaking namely; to wit at his discretion; at the discretion of at the applicable statutory rates future at sellers' discretion forward free of charge remunerated ondemand; cash straight-line depreciation per annum (p.a.) predicament identified below; personals below below; hereinbelow vacated glut the market; overload the market (to) to deduct; to discount; to reduce by discounted; reduced by tax relief deduction; discount; rebate to go public giving of a credit facility; granting of a letter of credit opening of credit facility a political breakthrough; openness; open-door policy abrogation to abrogate to grant a loan facility; to open a loan facility; credit facility; extension of credit; opening of loan facility to open of probate proceedings; to opening of probate proceedings filing of administration proceedings

trustworthy to certify; guarantee; allowance allowance; approval of absence family allowance covering; address covery; embracing comprehensive (program) encompass pave the way; charting the course to relinquish; to waive; to give up to go public absenteeism acquit; dismiss dismissal of action; dismissal of instance; dismissal of proceedings summary dismissal acquittal; absolution; pardon; discharge; dismissal abstentions those legally impeded obstaining from voting refrain from treaty shopping to corner joinder annulment action bearer share stock bonus; stock dividend forfeited share precautionary action and seizure precautionary action incidental to bond for court costs and fees writ of prevention; court action; precaution(ary) action; ancillary action civil class action; public civil action punitive action; condemnatory action imdemnity action; condemnatory action consignment action share in custody
action for compulsory judicial confirmation of ownership

suit for goods sold with title retention ordinary collection action collection action free lease suit cognitive proceedings consignment in payment suit enforcement action action of detinue; deposit action expropriation action

eviction action; action for repossession; eviction action for failure to pay execution action fruition sahare fruition share; dividend share suit for damages merit action action for annulment of apportionment of assets annulment; defeasance paternity action account rendering action investment grade; blue chips; blue chip stpck repossession action suit for damages action for refund of overpayment repetition indebit civil liability suit; derivative suit derivative action amendatory action subdivision action declaratory action deferred share disciplinary action share of the capital stock treasury stock; share held in treasury issued; outstanding share endorsable share book-entry share action for execution fungible share bonus share mortgage foreclosure proceedings paid-up share litigation; court suit; judicial suit claim deemed groundless monition action suit filed by; suit brought by non-assessable share non-assessable share opposition registered share classified common stock ordinary suit for annulment of bill of exchange ordinary collection action ordinary declaratory petition
ordinary action for recovery of unduly paid debt; ordinary suit to recover amounts not owed or paid in error

ancillary ordinary action common share; common stock; civil suit; civil action; ordinary stock commission or omission suit for damages defeasance action private criminal action public criminal action criminal action class action; popular action preferred class A share convertible stock preferred share; preferred stock
writ of prevention; interlocutory action; ancillary action

action in rem; possessory action action or suit to recover claim termination action; rescissory action action for review revocation suit nonpar share applied for share summary proceedings share; suit; action malicious or culpable, faulty, negligent act or omission debenture stock underlying stock confrontation of witness entail to accept; fulfill; respect; venerate; obey without head agreement to ... factory acceptance forbearance acceptor; taker to accept; to affirm; acknowledge; agree; to confirm acceptance blank acceptance absolute acceptance clean acceptance acceleration to speed up (a payment timetable) settlement of accounts arrangement real estate holdings net assets assets; wealth

ancillary charges and fees (loan) feature; fixtures; ancillary (claim) fittings found in order contempt of court acidification stearic acid glutannic acid linoleic acid industrial sulphuric acid the foregoing identified above foreclose guaranty offering shareholder individual shareholder corporate shareholder shareholder by acclamation class A x B stocks blue chips advancing stocks shares being traded declining stocks outstanding shares nonassessable shares nonassessable shares nonassessable shares capital stock share; stock comforter to accept (to receive without implying approval) monitor; observe; follow up on (USA); follow up (UK) to keep up with; to be in keeping with the worldwide trend (tendncia) follow up on the periods counseling debt-reduction agreement decision attached to an appeal court decision to agree to amicable; out of court settlement; amicable settlement collective bargaining agreement mutual agreement shareholders' agreement agency agreement conversion and paying agency agreement joint venture agreement gentleman's agreement

teaming agreement non-competition agreement participation agreement; partnership agreement debt-reduction agreement nondisclosure agreement; confirdentiality agreement mutual agreement voting agreement letter agreement out-of-court settlement entire agreement litigation settlement preferential agreement premarital arrangement preliminary acceptance union contract binding agreement deed of arrangement (em concordata); agreement; settlement (em processo) plus the one third bonus plus with a surcharge of 15% addition - long-term liabilities surcharge wirs accrued; aggregate (total) lay in stock (to) accrual charges against presentment to accuse; to charge; to impeach; to expose to acknowledge receipt by referendum of adapt; adjust addendum; rider; addenda fitness; adequate; conformity adequate; sufficient; suitable; satisfactory to tailor; to dovetail; to bring in line with; to make conform with to abide by; become part of adherence; compliance; accession ancillary; attached; connected training; instruction to be postponed advance payment clearance advance forward foreign currency agreement advances established below

named below below; hereinbelow defer payment (to) spread; surtax extra; extra for night work freight surcharge for renovation of Merchant Marine surtax health hazard bonus; health hazard allowance; additional allowance for health hazards risk premium state surtax (income tax) extra for night work; extra; extra allowance for night work; additional allowance for night work allowance for holding more than one position additional allowance performance accruing; performing; innocent accruing (adj.); performing; innocent; addendum; amendment of complaint; addition to (clusulas de contrato) to make an addendum to; to supplement; to amend a motion addendum; addenda adjudication; award (bidding) associate; assistant; deputy management & sales estate planning; management servicing of a loan management of company hands-on management management of conflicts time management management by objectives salary administration trustee securities portfolio manager business administrator; company officer officer hiring feasible; acceptable; admissible to accept; authorize; hire; engage; contract; to acknowledge; allow issue to become vested in; to become vested with sponsored ADR unsponsored ADR adverse caveat; warning

defense attorney; counsel for defense attorney of record general attorney of the government in-house counsel
attorney; attorney at law (USA); solicitor (UK); counsel

air pilotes airworthiness airline workers termination absence period determination to determine; gauge principal; guaranteed to set bond; to bail; to guarantee; to bond bailable affiliates; affiliated with affinity related matters; the like inflow of capital fee farm charterer voyage charter affreightment branch office collection agency; bill collectors collection agency; debt collecting agency sourcing news agency lending office multilateral instrument guarantee agency (MIGA) branch; branch office freight forwarder sourcing agency; commissioning to act as an agent schedule; set commission agent; comission merchant stockbroker process agent; notifying agent clearing agent; clearing member exchange agent disbursement agent underwriters investigator issuing agent change agent paying agent agent for service of

process agent registrar escrow agent; depositary issuing agent forwarding agent trustee; fiduciary agent fiscal agent pracing agent sequestering agent surface active agent agent to streamline; to expedite; to facilitate; to make more efficient premium on shares premium; spread to act on both sides of the transaction (securities) act in (their) stead agitator with low column agitator with motor wall agitator movable agitator agitator for paste portable agitator congestion to accommodate we would appreciate appellee appellant bill of review; interlocutory appeal a form of review of a decision interlocutory appeal special appeal according to specific court regulations (only 2nd instance) appeal addition association aggressor; tortfeasor (civil action) agribusiness cattle and crop raising; agribusiness grouping of shares; rervese stock washing water with sulfate potable water to be pending judgment; await decision to be territorial waters to bear even further allowance; cost allowance house benefit

roughneck (petrleo) filling of a lawsuit filing (lawsuit) to file; to bring; to institute; to commence to file a suit; bring; file; institute; start off-book adjustment agreed; covenanted; settled fitter to gross up present value adjustment gross-up border tax adjustments monetary adjustment
agreement; covenant; settlement; arrangement; adjustment

fanfare leverage; gearing queen's bench jurisdiction; area of authority to obtain to reach at an out-of-court settlement; arrive at an out-of-court settlement comprehensiveness aleatory; hazardous allegation; claim; argument; counts (in an indictment) closing arguments brief; allegations to claim damages to plead in addition to eventually beyond its nill; beyond its control in deed; in fact to solicit; entice disposal of assets trust receipt fiduciary alienation; conditional sale; see trust receipt (Black's) disposal; divestiture; divestment; sale; allienation alienor; seller to dispose of; to convey alienee; bruyer fed with blowtorch alimony support item tax bracket; tax rate; duty rate flat rate income tax rate

tax rates effective in the ... rate debt relief web rib supplies; stockroom allocation assignment of personel budge allocation to appropriate; to set aside; to allocate; to assign retiming of payments; interest retiming mechanism to reschedule (short term to long term) a debt top management contracting state technology advanced price hikes booms and busts amendment to the articles of association; corporate documents amendment to the by-laws amendment; change in (clusulas de contrato) amend trade-off alternative courses of action; avenue (open to us) bull top echelon to lease; rent share loan monthly rent rent; lease charge; rental charter of incorporation city permit demolition permit municipal operating license operation license inspection certificate issue by the Fire Department building permit building permit exploration license; exploration permit (mineral) permited issue by the Health Authorization; public health use permit state sanitation license federal sanitation license court order or writ; court order royal charter court order; permit authorization to operate a blocked account (it is given in connection with release of FGTS to a worker) provide

final; checklist; details to wrap-up; tie up loose ends environment within the scope; within the sphere street vendor in or out of court anhydrous industrial ammonia shock absober amortization; repayment (emprstimo); redemption redeem a loan (to) pay off a debt (to) pay off; sink; repay (emprstimo); amortize (to) free samples sampling sampling advertsing, marketing and promotion protected by; covered by authorize backing full defense full, general, irrevocable and irreversible release fully broad and general powers to report on information competitor analysis job analysis benchmark job analysis break-even analysis ratio analysis abstract; scrutiny; review (fat.) job analyst investment adviser compound interest fixed foreign exchange; cheap U.S. dollar development; progress; status; handling; current status; development of case floor to attach exhibit; schedule; annex; related offices (cartrio); related registies (registro de imveis) solicit reference date base period; tax year calendar year fiscal year; tax year financial year; fiscal year; accounting period voting papers; working papers

to yearn criminal record criminal clearance previous; prior; preceding predecessor acceleration; prepayment early receipt of income put option advance relief early maturity under the law advance in advance early to prepay curtail (to) bulkhead bill; draft law preceding; precedent priority against retroactive law; ex-post-facto-law conflicting prior registration; first-come; first-served prior certificates previously antichresis economically unfeasible antifoaming pre-existing; former lenght of service juridical impermessibility (illicitness) yearly consent; acquiescence; approval monthly bonus paid to bank employees corrected and increased per year of employment, as of first full year of employment consenting party; assenting party to cancel defeasible; voidable tombstone advertising; the classifieds; classified ads under per annum (p.a.) in contravention of when claim cannot be brought again over the past few years I order that the appelant pay the appeal costs; let the appeal costs be paid by the appellant... c.o. (care of)

in answer to the customary questions asked to determine eligibility to serve as a witness he/she has nothing to say that would disqualify him/her as a witness magnetic agitating apparatus air conditioned device fixture separately appeal appellee; respondent appellant; claimant to lodge an appeal; to file an appeal adhesive appeal appeal without grounds appeal; remedy attached improved... perfections; refinements; improvements; enhancement liquidity crunch money market high loft application investment of money accrual basis application of funds proprietary trading investment money market investments impose apocryphal; of doubtful authenticity to lend support; to second; endorse (to) personal liability insurance policy comprehensive general liability policy

bond; security to protest an instrument of indebtedness to affix transfer to capital contribution additional fund allocation; fund transfer contribution (of funds) giving effect to after market mandatory retirement permanent disability retirement signature annotation to evaluate; to consider

to consider the merits in question impounding; seizure; attachment trading; announcement (BOVESPA) apprentice learning apprenticeship trade dress origination(s) recorded submission; recorded presentation filing; submission (de um doc.); roadshow to deepen future use to file a tax return to file a petition to tender bids to raise one objection to lodge a complaint
to provide; submit; file; suggest; to put forward; refer to

to tender his resignation enhancements; refinements apropriation for service embezzlement; misappropriation; appropriation for service suitable for such purpose enactment to be carried by ___ votes to approve a claim in a concordata proceeding future use in good financial state; well-dressed to put upright found upon calculated as obtained; received; verified assess to obtain; to receive; to verify; arrive to profit or loss; to post; to appraise; to show; ascertain; to quantify puffer entitlement to economic availability acquisition of the share control acquisition of fixed assets intermarket arbitrage arbitration arbitration award determinated by the tax authorities arbitrageur; arbitrator; umpire bear and pay to bear; shoulder; pay; defray; to be charged for

common elements built-up area staging area cell site staging area service area steel area areas for common use useable area plant areas given in use floodplains pitch final summation contestation of jurisdiction
writ of certiorari; writ of review; agreement of relevance

revealed; alleged; argued to reprove; to disclose; to debate; to impugn; to infer; to question; to allege shipowner; outfitter F.I.O. (free in and out)

F.I.O.S.T. (free in and out stowed and trimmed) F.I. (free in) F.O. (free out) steel file bonded warehouse port storage shelved and cancelled shelved; dismissed dismissed; shelved shelving of the records shelving; dismissal; filing; registration; to be shelved to file; to register to shelve; to close a case; to dismiss a suit or claim steel file with __ drawers retrieval files personnel file general files inactive file leap steaming (brit); wilding (USA) statement of arguments

collection; tax revenues to draw; to raise disposal of assets auction; disposal of assets bid lease finance lease leasing operating lease wet lease lessor leaseholder; lessee; tenant arrest; attachment; seizure head of household enrollment; inventory; register; roll to list; to enroll; to call (witnesses) articulated pleading tax shelter deceit clipping mass-produced article liquidated claim toiletries officials at ... expense to ensure the right general meeting of incorporation general meeting of transformation extraordinary meeting extraordinary general meeting; special general meeting annual general meeting annual meeting a written record counsel adviser general counsel legal counsel consulting; legal advice staff assiduity; diligence; regular attendance like others accordingly accordingly to execute pre-sign execution health care tuition aids

medical hospital health plan amicus curiae assistant lawyer derrickman association; joint venture; associate agreement member to enter into a joint venture with; to join (the club) appointed cairman of the meeting become obligated for assumption of debt economic affairs deed of foundation minutes of the special meeting of shareholders minutes of the general meeting for the organization of the company minutes of the general meeting of transformation minutes of the advisory council or consultative council minutes of incorporation minutes of the meeting of the board of directors minutes of the quotaholder's meeting records to confine minutes by to date to date, the parties have been by __% on inflow to meet the requirements of ... to serve/meet the client's needs to cater; seve; to meet (conditions); to respond (requests); to answer (requests) answer to a related consultation assistance; service transgression; offense; reversal to threaten mitigating circumstances landfill criminal clearance certificate public health inspection certificate poverty affidavit with respect to to further goals as plaintiff or defendant to enforce business interruption advisory assignment professional practice regular business

relates to the plaintiff in the case compared with the defendant, who is the "PASSIVO" current assets available assets; current assets immediately thereafter currente liability assets offset by correspondent liabilities so that they cancel each other out in double entry bookkeeping current funds available and liquid assets cash; liquid asset assets and liabilities liquid asset(s) fixed assets fixed assets; plant; property and equipment (PPE) intangible assets; nonmonetary asset net asset quick assets noncash property; nonmonetary asset business assets suspense account permanent assets productive assets real assets; actual assets short-term receivables realizable assets; current assets tangible assets assets lending; borrowing; investment; obligation charter immediately thereafter monopolistic act production sharing agreement tort expository act malicious act normative rulings formation agreement; articles/acts of incorporation (S.A. and Ltda.); certificate of incorporation wharf; shed to lure investments interest arrearages with delay of ... late payment whereby pegged

duty; share allotment (capital); assignment (funo, atividade) vested capital may be allocated thereto to give; ascribe to (um significado, uma qualidade) features current updating write up today; now to act; to operate; to work out; to be engaged (in a line of business) discovery hearing; evidentiary hearing; preliminary hearing preliminary hearing closed-door hearing; closed-door session preliminary and discovery hearing hearing; discovery hearing public accountant; accounting firm chartered accountant auditors; certified public accountants (CPA) interim audit due diligence; council of justice (Dir. Proc.) make profits to increase by 15% to escalate raise (pay); pay-rise (UK) boom in sales capital increase rising interest rates wage increase failure to agree instrumentality; government corporation certification certified; authenticated genuineness plea bargaining; plea negotiation certificate of occupancy tax deficiency notice notice of infraction; infraction notice; notice of tax assessment; notice of deficiency building compliance certificate fire department inspection certificate self-substained producer self-sufficient producer self-evaluation self-esteem
voluntary declared bankruptcy; self-declared bankruptcy

self-assessed

self-assessment automobile independent contractor; self-employed worker; contingent worker; on-call worker; hourly part-time sponsor perpetrator instigator; mastermind perpretator plaintiff plaintiff respondent line authority The Judiciary authority court authorization exequatur preliminary authorization authorization; authority licensee separate court records the case is with the judge record of succession instruments of repossession courts records; case records files of evidence main court files case records; court records delinquency notice (imposto no pago); deficiency notice (imposto pago a menor); tax deficiency notice; authority; official notification; notice consequential infraction notices defendant plaintiff tax claim; tax deficiency day-care assistance sickness allowance; sick pay visual aids endorsement; "aval" guarantee job evaluation performance evaluation interview evaluation merit planing appraisal; survey; valuation (estoque); estimation; evaluation valued at cost licensed appraiser valuation expert to appraise to value

write down to appraise; to evaluate "aval" guarantor guaranteed by "aval" gross average common average; particular average damage covenant annotation; approval; recordal; approval of contracts to record; to annotate; to protocol; register; to approve to debase call notice call notice notice of state of affairs arrest record; warrant of arrest N.O.R. (notice of readiness) notice period; prior notice caveat certiorari to assume to oneself; to arrogate to oneself

juniper berrics district write-off; cancelation; clearance (de inscrio) cancellation with the distributor write-down to issue; to be written of (dar baixa) bear analytical scale balance of trades bench scale laboratory scale filizola electronic scale with a capacity for __, __ divisions eletronic scale filizola scale mechanical scale with metal base on the floor toledo platform scale toledo scale interim balance sheet interim balance sheet; trial balance sheet balance sheet

condensed and analytical accounts; condensed balance sheet analytical balance sheet balance of payments balance as of interim statement balance sheet cooked balance sheet; veiled condensed balance sheet; simplified balance sheet heat balance carpentry bench wooden bench for arching boxes banking bankrupt instructing banks consumer banking first-class banks prime bank opening bank state-owned bank overall limitation multiservice bank; universal bank advising bank servicing bank; notifying bank prime bank multiservice bank; multiple services bank reference banks flag of truce steel trays with rubber wheels sand bath double boiler - 6 burners numbers rackets bonus slash bullion tariff walls tax calculation basis; tax assessable basis calculation basis assessable basis legal grounds money supply on an equitable basis rely on arm's length basis on a pay-as-you-go basis arm's-length basis key

attorney-in-fact vanilla watering through abbrev. for Bacharel (if bachelor of law, could simply put ESQ. after the name) homestead right item; honey; asset (inf.) pledgee investor of record investor of record beneficiary (trust); drawer; payee; transferee; recipient (servios) charitable suspended sentence benefit of doubt benefit of order; privilege of order tax benefit facility fringe benefits pension benefits fringe benefits benefits appurtenances; improvement; amelioration amenities military goods tangible assets collateral capital assets; capital goods jointly owned assets consumer goods producer's goods real property income property fixed assets inventory assets and rights jointly-owned assets property immovable assets; real property; real estate industrial goods assets and property (for companies); personal and real property (for individuals); property and assets movable asset; personal property; personalty assets in cash equity assets livestocks (Black's) corporate assets

assets; goods; items; effects; commodities; estate; property(ies) personal assets wharf; shed injection nozzle overtime; a secondary job (often at night - hence, "moonlighting") biotin paging device every two months traditional bingo bingo related activitie anhydrous sodium bisulfate double taxation tranche of shares call blocker dishonor (check); stop payment in good working order bona fide; good faith full or careful note sound business practice in good condition free from fraud; to come with clean hands national manual windig machine winding machine for wire welding with electrical motor /"pq" clutch semiautomatic winding machine automatic winding machine, drive motor 1cv. finished cattle police report incident report; police report subscription list form; order ticket scholarship futures market commodity exchange; commodity market stock exchange; stock market Futures and Commodities Exchange scholarship; grant; exchange in good operating condition good judgement (to use...) centrifugal pump pneumatic chemical pump board bonus; backwardation (bolsa) dividends in the form of ... stock dividend; bonus shares bonus quotas

cash bonus(es); dividends good moral conduct; good moral principles; good practice; good morals; morality; decency par bond bearer form United States Treasury Zero Coupon Bonds publicly issued bonds debt conversion bond discount bond new money bond publicly-issued bond eligible interest bond phase-in bonus front-loaded interest reduction with capitalization bond front-loaded interest reduction bond exit bond warrant; sub bonus; bonus issue; subscription bond/bonus exchequer bond cash bonus non-US permanent global registered bond definitive form global bond registered form bond; bonuses bordereau starboard side gas tank; gas cylinder loose loophole freebie; promotional gifts; giveaway gross package insert; information pamphlet bureaucracy unofficial search distraint; search and seizure name search oral search inquiry; search (em cartrio) to solicit

combined with; coupled with current account ____ shall perform the

to have authority; to be empowered featherbedding acceptance of appeal propriety; advisability; scope applicable; as may be appropriate coastal shipping; cabotage credit rating
Independent Workers' Tax List (has to do with ISS tax)

official list of taxpayers Individual Taxpayers' Register General Taxpayers' Register registration form; credit investigation; registration rotary chairs passbook savings account crucible with pump and agitator with diesel blowtorch wave crucible

diesel crucible consisted of 1 type-1 pan coated with refractory and steel plates of __", fed with blowtorch to lapse (marca); to forfeit; to become null and void forfeiture; lapse (marca); become stale (checks) (to) forfeited; null and void; expired; matured cashier actual payment date sinking fund public officials saving funds proxy saving funds judiciary saving funds settlement department; liquidation department wooden box employees social security savings relief fund slush fund Federal Savings Bank savings bank automatic teller machine main distribution frame (MDF) kickback cylinder mangle calcium calculated as ... eletronic calculator to prorate tax computation lay time statement time sheet computation for legal proceedings

per country limitation (taxterm) severance pays libel chamber clearing house clearing house house of representatives negotiable instrument; commercial paper arising out of or concerning a promissory note or a bill of exchange foreign exchange over-the-counter exchange; over-the-counter market official rate; official exchange exchange broker truck sphere of application charge-off protest cancellation to discharge; to lift a mortgage discharge (vb) contender counterfoil waybill stubb (amer.); counterfoil (br.) worksite maximum capacity creditworthiness ability to pay installed capacity overcapacity; idle capacity; overcapacity gap (met.) remaining capacity utilized capacity wharfage capital overdraft capital for settlement stockholders' equity authorized capital net current assets voting capital working capital venture capital; risk capital allocatted capital capital and surplus issued capital foreign funds surplus capital fixed capital capital inflow

seed capital paid-up capital; called-up capital; paid-in capital vested interests assessable capital stock (not paid-in) operating capital equity capital paid-up capital; paid-in capital nonvoting capital capital stock (gen./bal.); corporate capital; share capital (S.A.); quota capital (Ltda.) subscribed capital capital; principal; equity capitalization capitalization of income to compound interest raise funds port authority raising of capital; fund raising raise; raising to raise funds to select main section; main clause transaction features features to tipify; to define full satisfation of the claim corporate nature sodium carboxy methyl cellulose to require want of capital lack of legal ground to substantiate claim; insufficiency; failure to state a cause of action
grace period; lack of grounds; grace; insufficiency (ao)

scale working load withdrawal of the case records tax burden


temporary job; position of trust (according to bank law)

position of trust; bona fide position (also bona fide work); bona fide work (also bona fide position) exempt employee position; title; office; job rubber stamps reception stamp seal payment voucher; stubbook tax submissions free rider

stowage on deck shipment to bear drum carrier career coils (bobbins) over corner workbench and wheels coils with wheel - own manufacturing supermarket type steel cart iron rubber-wheeled cart hydraulic carts - ___ tons capacity cart metal car cash cow; flagship; financial mainstay amendatory letter first class mail free hand; full and ample power prepaid certified mail letter agreement amendatory letter engagement letter confirmed letter of letter irrevocable confirmed letter of credit stand-by letter of credit letter of guarantee charter party (C/P) letter of intent comfort letter letter of appointment of agent letter of reference retirement letter writ of execution letter agreement opinion letter charter party letter patent; bank charter (bancos) letter rogatory; letter of request; precatory letter letter against receipt letter rogatory invitation to tender irregular nonstandard enrollment card at order card punch card; time card calling card portfolio managed portfolio commercial department conservative portfolio; nonspeculative portfolio

managed securities portfolio(s) identity card work card cartel market board Clerks Office Court Registry Office; Court registry; Cartel Office of Interdictions and Guardians Notary Office original office registry Protest Office; Negotiable Instruments Protest Office
Civil Registry of Legal Entities; Corporate Civil Registry

Real Estate Registry Office Registry of Deeds and Documents documentary evidence civilian household (as in Secretaria para Assuntos da Casa Civil); or chief of staff (as in Chefe do Gabinete da Casa Civil); Civil Office engine room decimal place matched (securities) community property marriage gravel pits hull principal (main) case diversity case event of force majeure potential event of default event of default act of God the case will not be successful case-by-case basis event of default deficiency or revenue directory seniority professional category; occupational category share pledge to post bond for court costs and fees pledge to guarantee the performance of directors bail; escrow; pledge; security; guarantee; bond; collateral (para fins de emprstimo) cause of action share certificate share certificate share certificate; provisional share certificate; draft provisional remedy trailer; semi-trailer

rib committed assignor assignor; grantor to assign (one can only assign a right. Obligations or duties are delegated) credit certificate alien registration card mortgage certificate certificate of pledged debentures schedule; certificate execution entered into to enter into foreign capital census telefone switching office central office Facility plant outlying industrial centers restricted; limited; curtailed public functions bidding procedures updated twenty-year certificate overdue federal liabilities certificate Certificate issued by the Labor Court Certificate issued by the Federal Courts
negative enrollment certificate for liens and conveyances

certificate or airworthiness certificate of status certificate of purpose and status; certificate of pledged debentures certificate of in rem guarantee title clearance certificate certified copy of court decision Certificate from Tax Distributors Certificate from the Civil Distributor
Civil Distributor Certificate (Bankruptcy and Concordata)

Criminal Distributor Certificate certificate of criminal execution distributor Certificate issued by Protest Officers explanatory certificates with respect the suits explanantory certificate Debt Clearance Certificate Debt Clearance Certificate by the Brazilian Social Security Institute (INSS) income tax clearance clearance certificate as regards liens and conveyances

clearance certificate certificate of pledged securities outdated certificate 20-year clearance certificate certificate; certified copy tax and social security clearance certificates certificates; public notary reports share certificate; warrant certificate of status incumbency certificate certificate of incumbency certificate of approval; certificate of annotation certificate of incumbency floating rate certificate Brazilian Depositary Receipts - BDR certificate of deposit share deposit certificate publicly-issued floating rate CD certificate of twenty-year title origin certificate debt clearance certificate certificate of registered product certificate of registration certificate of good standing certificate of good standing with state tax certificate federal tax certificate municipal tax certificate multiple share certificate certificate for exchange or conversion of beneficial interests in global bonds I certify and attest understood and agreed lifting of the liquidation assignment of claim; assignment of rights factoring assignment to no longer apply committed assignee assign; assignee; dealer; grantee basic consumer products; marketbasket; typical family food basket; shopping basket of household goods; staple product basket; staple basket deepening skepticism speed calling

speed calling capital call incoming call manpower requisition three-way calling call waiting roll-call call to call a party to join the suit as plaintiff third-party practice to implead to attach a party to a suit (opposite of "to separate/sever a case/trial) bait and switch facsimile signature; seal; mechanic authentication chances of success; slim chances heater plate plate plating L.A.S.H. (lighter aboard ship) password chairman (univ.) head of household subdivision head secretary for civil affairs to agree on a basis bank cashier's check; bank draft; bank draft; bankers draft; cashier's check cashier's check stopped on deck cleared check crossed check; check for deposit only check for clearing credit facility check; overdraft-secured check bad check; bounced check (as opposed to bearer check) - drawn to the order of; payable to the order of postdated check rubber check; dishonoured check stop payment certified check harnesses; wiring harnesses (elet.) toe jam learning cycle product life cycle economic life cognizance of a case acknowledge and agree to

noted; acknowledge roll lamination cylinders (polished) transferee currency circulation in book-entry form currency circulation in physical form current liabilities; current assets offering circular real estate district or draw up partial spin-off total spin-off spin-off service of process at a predetermined hour service of protest personal summons service of rogatory letter summons; service of process (entrega); summons (papel); process (s vezes, notificao ou intimao) judicial summons; quotes summon; notify; serve process disassembled cry fairly and accurately business class one-class preferred shares job classification credit rating IBGE classification classification of tariff article clause arbitration clause (arbitr.); commitment clause escape clause enabling clause share option clause exchange parity clause discretional clause; clause potestative (clause containing conditions which subject one of the parties to the will of the other party) negative pledge clause sharing clause escalator clause reversion clause extraordinary clause noncompensatory fine clause potestative; discretional clause enabling clause (GATT)

default clause; termination clause clear market clauses landline customer client (servios profissionais: mdicos, advogados); customer; consumer (bancos, lojas, empresas) customers; client list; client patronage; pork-barrel; spendingl; clienteliar fiercely competitive climate duress; coercion; compulsion statutory provision of a public nature co-principal concerted action exchange cover cover costs (to) partial coverage (services agreement) payment; penthouse (apto.) judicial collection collection overcharge (to) assess by against; to bill to to account to sone; for expenses; chargeback to collect; charge (tax); levy (tax) collectible outbid (to) make up a deficit; meet a deficit pagamento contra entrega (cash on delivery) code of civil procedure civil code building code code of civil procedure code of criminal procedure customs valuations code penal code cofinancing collocation (telecom.) co-obligor; underwriter co-partner beta coeficient; regression coefficient acid-test ratio; quick ratio binding consistency deposit box; safe container necessary; norma cogent; cogent rule statutory contemplated contemplate cognate

prevent; suppress res judicata movable asset contribution collation; case record crash collateral range of patterns partner; associate (law firm) joint committee; collective; plenary body; full board secondary school; high school (EUA) electoral college venerable have the proper signature set hereunto conflict interfering with conflict with associated company parcel post collar (hedging) start-up flotation; initial public offering (IPO) private placement issue; placement; placement with; oferring to F.O.B. (free on board) jointly with at least 10 (ten) days in advance free from fraud and, by copy, to ... voting shares except for for profit as an act of law where upon empowered; with authority to at a loss actively engage in international business in connection with effective upon dormant partner; silent partner flow control top echelon judiciary district; judicial district winning combination coupled with; together with to speak to (an issue, etc.) imput; comments

recorded spot marketing; trade; merchantability; negotiability; sale; dealing in trade merchant; trader; businessmann commercial employee foreign trade commercial employee penalty fine injunction; sanction front-end fee front-end fee management fee agency fee panel of arbitrators; arbitration committee commitment fee engagement fee brokerage fee; brokerage commission finder's fee(s) finder's fee(s) grievance committee; arrangement fee flat fee; exposure fee late payment surcharge standby fee securities commission executive committee cruzeiro free business mandate joint parlamentary investigation committee grievance committee; joint committee fees
commission agent; commission merchant; commissioner

futures commission merchant trustee provisioning; commissioning (equipamentos) agent commissions commissions on production job evaluation committee steering committee customer; giver; principal as in fact he has assigned as all, those present were aware commodities commodity futures lessor lessee free lease; bailment

venture capital company corporation publicly-held company; closely-held company holding company closely-held company; close company; close corporation; private corporation insurance firm attend appear in; present themselves; to report to to appear in court come before appearance cronies cost sharing comform to clearance (ttulos); offsetting; setoff; clearing (securities); tradeoff (inflao, desemprego) netting set off; offset; settle; make good; to be cleared to offset liabilities jurisdiction; authority; accrual usability to perform reference date accrual basis interpersonnel competence personal jurisdiction subject matter jurisdiction technical competence appropriate; proper; competent; to have jurisdiction; applicable; qualified; adequate; suitable; sufficient, capable; legally fit gleaning comprehensiveness included in with other payments ingredient admit; bear; suffer; be eligible for; permit settlement; organization chart shareholding broken down as follows compost consists of factoring futures purchase put option buyer C.I.F. (cost, insurance and freight) C.I.F.I. (cost, insurance, freight and interests)

C.I.F.I.C. (cost, insurance, freight, interests and commission) buy out a partner (to) market (to) comprise; represent wayne air compressor __ pounds/inches to agree; to undertake; to assume; to covenant; endanger (neg.) repurchase and resale agreements; conditional committed purchaser committed seller commitment; affirmation; compromissum; undertaking; compromise arbitration commitment; arbitration agreement consent decree nondisclosure commitment confidentiality commitment stem binders; covenants provenly sufficient evidence; adequate proof bill of lading payment slips; evidence voucher; copies of documents; slip vouchers mandatory; compulsory mutual agreement community property ruling; common property pooling of funds formal communication informal comunication interpersonnel communication notice communiqu No. notice; communiqu switching switch arm's length develop a joint bid assignor; grantor to offer the floor; to recognize award damages (to) extend credit facilities to award concept vacuum concentration concentration (oppositive of diversification) commercial concession

mining concession public utility; quasi-public company franchise; to rendering of; extension (crdito); title (minerao); mandate assign; assignee; dealer; grantee; concessionaire numerical conciliation settlement; reconciliation (BACEN); conciliatory proceedings to complete discovery close a business deal concluded and sent to concurrent concurrently scheme of arrangement; reorganization proceedings; composition; debt reabilitation (brankruptcy relief under chapter 13 for debt rehabilitation); debt rehabilitation (bankruptcy relief) insolvent; legally incapacitated competitive bidding bidding; sealed-bid tender; competitiveness competition; company; bidder consummation; completion (of a transaction) carry out; to seek to achieve material composition with creditors; creditors' claims in bankruptcy proceeding sweepstakes contest bidding; aiding and abetting; sweepstakes graft award; advense judgment punitive damages sentenced to sentence; to award normal leaving conditions mixed condition potestative condition condition precedent resolutory condition; dissolving condition supensive condition; condition precedent contingent order conditioned to restrictive conditions causes of action payment conditions working conditions transaction at arm's length conditions precedent terms

with specifications consistent with open-end condominium; open joint ownership closed-end condominium co-ownership; condominium property held pro indiviso building occupant conduit escorting officer; arresting officer (when a policeman) hold bridging garment manufacturing; clothing manufacture conveyance of assets and rights; transfer of assets and rights transfer of assets and rights convenyance of the fixed assets conveyance of quotas; transfer of quotas lecture tallyman conform confidentiality approving injunction to entitle to grant; check rely on to be sealed to constitute; to tipify to uphold a decision ratify; confirm seizure under legal process
acknowledgment of indebtedness; acknowledgment of debt

indirect confession judgment by default admission conflict as per sample as attached safety margin equal adversary parties bordered (real state) gridlock; turmoil freezing conglomerate swing-vote congressmen those in the know to hear a claim to take cognizance of an action; hear an action known as ____ plan; named for treasury secretary ... hearing

airway bill (AWB) trucking company bill of lading warehouse receipt; warehouse warrant acknowledge; be aware of; be informed bill of lading clean bill of lading (B/L) railway bill of lading inland waterway bill of lading bill of lading know-how ordinary (proceedings); cognizance (kind of jurisdiction); (to) gain knowledge of (do despacho) spouse jointly or severally set of 5 workbenches set with 6 tanks in steel carbon fixed-price turn-key contract mold set for __ vises (manual) mold set for bars - various measurements mold set __ mm sphere complex; suite(s) motor reducer assembly and endless thread for continuos melting business prospects; market condition to derive well-received; recognized; acclaimed; time-honored to uphold consanguinity achievement of objectives achivement; attainment deputy councilmember councilmember; director(s) advisory council; advisory board; consultative council board of directors; administrative council union council taxpayers council trial jury decision-making council board of directors board of auditors; audit committee Price Commission National Council on Salary Policy Regional Accounting Council board consent conference call upkeep

adjudged whereas taking into consideration that; whereas clause (USA); recital (UK) entertain (hold in mind) deposit in court deposit in court; court deposits to state the company's thankfulness to to document without color of right Consolidated Labor Laws purchaser's title consolidation; ratification; almalgamation (soc.) consolidated fund (to); to consolidate; ratify; restate (contrato social, estatuto) consortium member conditional sale agreement; purchasing pool; syndicate (bancos); purchasing consortium (fornecimento de equipamentos) included in formation of capital company formation; organization; incorporation; establishment composed of principal or client create retain an attorney collect to organize a company; set up; establish a company; form a company; to set up a company to incorporate establishing a legal fact duress coercion home-building construction in stainless steel to evidence; reflect the substance of; represent legalize requesting taxpayer inquiry (a um rgo); advice (fat.); request for a ruling; advance ruling (prvia) investment adviser personnel consultant financial adviser General Counsellor of the Republic general counsel general counsel; legal counsel adviser; turnaround consultant; crisis manager; restructuring consultant

minimum charge high-end customer end consumer consumer intensity excise; consumption account; bill checking account overdrawn account joint account act; joint omnibus acct joint account unblocked current acount quotaholder current accounts escrow account checking acct (USA); current acct (UK) adjunct account cash account margin account pledged cash account cash account memoranduns accounts custody cash account escrow account checking account; trust account (aes) overheads account margin account calculation of award profit and loss account current account; open account unincorporated sharing account clearing account reserve account deferred charges deferred income income account (of a company) unemcumbered securities account entry current acount overdrafts graphic account; memorandum account; control account; book account margin account overdrawn account the account is overdrawn working fund bank account margin account (securities) own-account trading (eurodollars) interest-bearing escrow account interest-bearing account; indexed account

payroll account suspense account blocked account book general price level account double entry book-keeping administrative accounting; financial account (as opposed to cost accting) accounting; accountancy; book-keeping posted as to post; account for; book (to) reserve account accountant; book-keeper certified public accountant CPA (certified public accountant) court treasury as from this date show of hands countdown containers in iron plate for scrap tainted inasmuch to be assisted by to have compute to rely on factoring; accounts payable other accounts receivable accounts receivable from clients receivables; accounts receivable accounts collectible clearing accounts arrears first time placements cost containment civil litigation litigation wire welding container answer; defense general denial answer answered by the defendant respondent to respond; to question; to challenge; answer the sense of the testimony (Dir. Proc.) temporary tighbening of loan credit pending matters on an ongoing basis ongoing concern

to circumvent ondemand counterarguments to file counterargument; to oppose statement of payroll deductions counterarguments counterculture that the parties be given an opportunity to confront each other (adversary proceeding)
second draft (commercial); counter-arguments of one against whom an appeal has been filed (civil procedure)

counternotice counterentry; issuance counter-bid counterarguments to contract any loan counterfeit; imitation; passing-off; infringement (M&P) return (in) consideration to contravene the law defense's reply raising of funds abroad contractor; prime contractor principal; contracting party (in construction, the owner) to retain (servios); to contract a loan (emprstimo); hire (pessoas) take out close the exchange (to) take out from the bank a loan take out a loan; contract a loan futures contract hazardous contract executory contract cumulative contract credit agreement credit facility agreement prefinance agreement adhesion contract; interfirm agreement; contract of concurrence; take it or leave it contract; shrink-wrap agreement management contract issuance, placing and paying agency agreement practice support agreement charter party agency line agreement leaseback agreement

capital lease technical assistance agreement joint venture agreement agreement for the assumption of debt exchange contract; currency exchange contract escrow agreement agreement on the assignment of rights collateral sublease assignment agreement share assignment and transfer agreement freelease agreement clearing agreement share purchase agreement agreement for the share purchase, share purchase commitment and other covenants goodwill purchase agreement

advance facility agreement secrecy agreement acts of incorporation usufructuary agreement accounting consultancy agreement investment advisory contract tecnical-industrial cooperation agreement registered user agreement corporate credit agreement custodial agreement escrow agreement guarantee deposit agreement; escrow agreement distributor/distribution agreement production sharing agreement underwriting agreement indenture agreement loan agreement probation contract custom-made manufacture agreement; manufacturing to order agreement advance facility agreement; credit facility agreement supply contract agreement for the supply of industrial technology front contracts back contracts collateral agency agreement off-the-record agreement agreement for the administration of property and/or securities manufacture by third parties agreement

patent license agreement remunerated license agreement royalty-free trademark license agreement trademark license agreement lease servicing agreement loan agreement option agreement for the purchase of quotas; quota purchase option agreement capital participation agreement and working capital financing commitment security and sharing agreement cost-sharing agreement pledge agreement quota pledge agreement share swap agreement agreement for quota swap and other covenants facility agreement collateral agreement technical assistance agreement personal guarantee agreement service agreement; agreement for provisional services (temporrios) technical service agreement loan commitment agreement foreign loan onlending agreement with guarantee and and other covenants agency agreement profit-sharing agreement; risk contract healthcare insurance agreement technical service agreement specialized technical service agreement nondisclosure agreement employment contract employment contract for indefinite term share transfer agreement transfer of technology agreement meal services agreement letter agreement maritime agreement certain contract turn-key contract foreign import credit facility agreement standing agreement

multilateral agreement account master agreement union contract articles of association collective contracts insider contracts spot and forward contract agreements public contracts to perform equivalent misdemeanor; petty offense employer's union dues cross-receipt assessment social security contribution compulsory union dues; union support dues (sindicato) union confederation dues (sindicato) pension contribution social insurance contribution union dues employer's union contribution contribution on profits social insurance contribution; contribution; payroll; taxes; entitlement(s); payroll tax(es) income tax and social contribution contributions payable taxpayer controlled entities controlling; lead company control; monitoring; supervision share control interest in dispute contempt of court revalidation revalidate convention; agreement; pact; limitations to principles (acct) advisability; appropriateness; expedience expedient; desirable; advisable; appropriate convention; agreement; articles of agreement convention for credit extension convention; agreement; pact; collective bargaining agreement collective convention conversion conference call debt conversion; equity conversion; debt equity conversion debt-for-nature swap

realize one's assets (to) exchange into which become law No. ... summons; call; call notice (assemblia) to convene; call; summon; to call upon someone joint obligors for the securities cooperation credit union cooperative book runner global coordinator

general coordinator for software, services and informatics uses certified copy draft agreement sole copy The Jury monetary restatement; monetary correction; restatement; inflation adjustment; indexing; money value adjustment balance sheet monetary correction capital restatement equity monetary adjustment monetary restatement by corporate law monetary correction; currency revaluation magistrate Magistrate in charge of Administrative matters voice mail correlation of tests chain letter school of thought to be for the accounts of consist of brokerage stock jobber; broker stock jobber exchange broker commodity broker insurance broker exchange broker dealer; securities firm insurance brokerage company brokerage firm cutter (double saw) bar cutter, domestic manufacturing disc cutter seal-pack pneumatic plasticizing machine, __ welds/hour domestic manual vise cutter

to slash section investment cutbacks cross section board side starboard side export quota tax installment written annotation in the case record pricing cover charge name tag day care unit authorized; licensee (subst.); accredited (adj.); duly authorized, duly approved credit worthiness to credit on credit rating; mortgage money; claim; overdue receivables (acct) credit documentary credit credit held in; account with credits being collected through the courts; overdue receivables tax credit proven claim housing credit return credit credit premium privileged debt unsecured credit; general credit revolving credit overdue debts bad debits mortgages mortgage creditor; pledge creditor unsecured creditor lender of record creditor; lender (Contrato de Empresa) developing expertise anemic growth functional growth shrimp farming to screw up; master their courage creativeness culpable crime crime of danger in the typical form of explosion! high treason

crime of prevarication felonious crime malicious crime against human life bankruptcy crime; bankruptcy offense heinous crime crime aggravated by ...; specified offense cryptography; encryption liquidity shortage crystal of potassium glutamate discretion accounting principles; policies at the exclusive discretion of; at the exclusive discretion option of (based on) political considerations diversification criteria time schedule; timeframe; time table for; performance forecast; schedule schedule of events work and Social Security Card coated wooden cubes storage instructions whose fault; negligence gross fault ordinary culpa slight culpa to fault culpable; involving negligence inflation mind-set abide by the compliance with performance comply with to perform; fulfill; comply with cause compliance with to do time to pay a judgment comply with a contract clause; carry out a contract clause (to) joinder coupled (with) cumulative; accrued to coin; exalt (cunhar uma palavra) seal; mark; stamp curator (museus); conservator (falncia); guardian (menores) consideration consumer (defense advocate) court-appointed curator

conservator of bankrupt estates; curator of bankrupt estates guardianship appropriate grade sheet personal history cram school business administration course ordinary course of business correspondence courses short subject maturity curve court costs funding; financing; defraying overhead cost accounting cost; book cost current cost cost-effective capacity cost cost of capital actual cost cost of funds liquidation cost cost of goods sold actual cash value cost of living; living expenses sunk cost sunk cost historical cost nominal historical cost man-hour technical man-hour overhead operating expenses downtime cost landed cost cost of wages; salary costs full costing; all-in costs hourly fee low overhead costs costs; expenses prime costs; variable costs cost carriers cost of services service costs fixed costs custody; safekeeping safe custody

custodian to hold in custody

next-day-funds provides new wording for certain provisions; and provides for other measures and makes other provisions underlying payment in kind; dation in payment number and date of the original application proprietary date data ground truth data proceeding with the works damage delay liquidated damages performance liquidated damages direct damages incidental damages injury to person consequential damages indirect damages damage to property; substantial damages moral and property damages pain and suffering; real injury (see Black's) liquidated damages actual damages; compensatory damages call a bond (to) to write of to proceed with; to continue with to entitle stay to certify; to bear witness give rise to to afford preemptive right to grant an appeal to give acquittance for to bear witness Federal Revenue Collection Document base date notice date distribution date

date of application for continuation in part in the country of origin repayment date as of/at the date of closing cut-off date advance date; disbursement date date of closing of exchange date of entry of the funds pricing production date expiration date shelf-life due date; maturity date; expiry date effective date date of entry accrual date deadline for currency entry at the latest on ... with all due respect of even date herewith cut-off date court-appointed (curador dativo) Journal of the National Congress (in US - The Congressional Record) we agree; I (we) acknowledge receipt and agree to the terms under; as mandated by law in compliance with; pursuant to acknowledge and agreed charges; accusation; plaintiff nothing else was stated the deceased of private law; private company government company; of public law as equitably appropriate as a result; so as to on oner's own initiative and authority; voluntary on its own initiative and authority; voluntarily immediately; forthwith operation of law, by; ipso jure; legally according to the law convertible debenture book debenture convertible preferred debentures debenture(s) debentureholder special interest-bearing

tort guaranteed affected debt loss of a procedural right; lapse statute of limitations; erosion (deteriorizao) preclusive pickling decide on; resolve to come to a decision regarding my decision follows (judge) 13th salaries judgment (municipal); verdict (criminal); sentence (penalty) decision (state) decision (supreme) arbitration award 1st instance - judgment (municipal) verdict (criminal) setence (penalty) 2nd instance - decision (state) 3rd instance - decision (supreme) decision made without hearing the parties unappealed decision unappealable decision first-instance decision; 1st instance decision majority decision slip opinion final and unappealable resolution (in meetings) resolution (in meetings) award business decisions understatement public announcement settlement of record Statement of Record of the State Treasury Affairs statement of disposal of corporate interest statement of assets; profit and loss statements; estate tax return statement of the facilities clearance certificate customs clearance certificate aircraft import license income tax return personal tax return joint return separate return tax return concurring opinion

representation and warranty statement in duplicate misrepresentation mistatement affidavit; sworn statement affidavit Statement for Classification of Economic Activities representation; statement represent and warrant committing declaror to understate (profits) to report income decline satellite signal decoder reverse-compliance reverse-complied breakdown (interest rate) resulting therefrom arise from lapsed adjudication of bankruptcy ruling petition in bankruptcy ruled executive order decree decree-law factor of ten during effectiveness hereof lapse of time; statute of limitations; time barred lapse of time fumigation to fumigate tax-deferred minus gap; shortfall defect crops protection products court-appointed defense attorney granted; conceded; approved to grant answer; plea; defense shortcoming budget deficit accrued loss; shortfall; deficit general statement (of relationship principles) firm deflation refrain from; to fail to

empowerment remanding; delegation Federal Revenue Officer police registry office for foreigners police precinct Federal Revenue Regional Office So Paulo Regional Office police precinct chief; precinct chief police chief delegate; remand (Rosenn) resolution; to resolve corporate resolutions to transact business (em reunio); resolve; decide ginning offense price station; price precinct excess demand book demand claim; litigation; prosecution; demand claimant redundancy dismissal with cause dismissal without cause dismissal; lay-off; resignation; termination; severance; discharge retiree sweeping layoffs to dismiss; to discharge; to terminate; to lay off; to be fired; to be dismissed; to be excessed; to be made redundant; to be offered voluntary severance to resign consolidated statement accounts profit and loss statement income statement statement of changes in net worth position statement of origin and appropriation of funds; source and application of funds statement (funds statement); fund sources and investments statement appropriation account statement of changes in financial position income statement income statement; profit and loss statement accrued profit and loss statement statement(s) financial statements sources and application of funds statement profit and loss statement

earnings statement; profit and loss statement statement of payment overdue tax chart statement of facts time consuming corporate name; company name operating under the name of within 10 (ten) days from within a period of 60 days after ... information; charge; accusation; indictment; denunciation; filing for public land eviction good cause eviction for good cause eviction without cause; voluntary revelation/disclosure (voluntary admission or confession by someone who did not pay tax, etc.) eviction rights; the lessor's right to repossess the leased property without stating reasons charge; denouncement; denunciation; termination (contrato) third-party practice; third-party summons malicious prosecution third-party defendant third-party plaintiff to terminate (contrato) to implead foreign capital department Dept. of Independent Worker's Earnings human resources departament office hinge on premise(s); establishment(s) dependents contingent with (to be) to decline; perish; extinguish deponent personal deposition testimony to render a deposition; to depose
to apply for registration; to file with; file for registration of a trademark (marca); post to an account (em conta)

escrow agent depositary depositary breach of duty; negligent bailee; unfaithful depositary inbreach of duty; faulty bailee depositary; custodian; bailee; escrow agent time deposit

escrow account; collateral account call deposit; demand deposit; cash deposit (em espcie) public customs warehouse preventive deposit escrow special customs warehouse bond; court deposit; judicial bond; deposit in court (Black's) warehouse; deposit (dinheiro, cheque); security deposit (aluguel) bank deposit in cash a) change of venue (when on court dismisses a case for renewal to another court) b) dismissal with prejudice (when the claim cannot be brought again) the judge to whom a precatory letter is addressed petitioner actual depreciation depreciation; write-down; devaluation accrued depreciations
to materially detract from; to materially detract depreciate

detract from the value depression congressman; deputy; representative oil products by-products to whip inflation to adversely affect reputation contempt of court contempt withdrawal from public access and use dismissal discount divestments discount; selling concession expropriation (sem compensao); condemnation compensao) to reactivate a case; to reopen a case paper unwinding unwinding for gummed tape unreasonable improper clearance remunerated weekly day off to change and therefor no longer to be subject to grinding discharge issue descentalization

(com

dismissal without prejudice (when the claim may be brought again, having been dismissed prior totrial on the merits) reduction of the charge overdraft diversification
disregard of corporate entity; piercing of the corporate veil

"piercing the corporate veil"... means piercing the protection of the corporation to have access to assets of the individuals who have interest in the corporation, who own it, to seize assets dissolution reversal of decision pierce the corporate veil; disregard the legal entity; "disregard" doctrine dissolve obligation to cash; to redeem (duplicatas); discount trade acceptance (duplicatas) issue discount cashing of drafts tax rebate disqualification; cancellation of; accreditation job description identified, described and delimited failure to comply forthwith provided that breakdown (estatsticas); splitting (aes) baby bonds give details; to break down (as statistics); split (shares) to intend to clear through customs (to) clearing through customs clearance superior court judge; appeals court judge; judge of high court; associate justice initial cash outlay outlay; disbursement; advance; expenditure the third arbiter; the tie-breaker to break a tie carry out his activities; engage in activities job performance management performance work performance performance unemployment break out; unleash (to) grinning

character to separate (a case); to retrieve; to detach; release to conduct one's activity; carry out (the management activities) team building executive development organizational development development vacated an appeal is vacated (becomes null and void) due to failure to meet procedural requisites abandoned (an appeal can be considered deserto) denationalization; privatization to return to the public sector; to "bring" public (Business Week) disincentive embezzlement to the detriment of to dissolve an obligation wear and tear normal wear and tear (except) negligence scheduling of judgment assignment set a date for inequality vacation vacate divestiture withdrawal from the negotiations withdrawal of withdrawal from the case discontinuance; relinquishment; waiver withdraw; to discontinue proceedings to withdrawal the appeal to desaffirm a contract to discount a request to discontinue a proceeding to waive; give up; to discontinue; to forgo unfair withdrawal; separation discharge from professional duties at discharge from professional duties at roaming subdivision; land parcelling (de terras) to separate sale of assets demonetization

CKD (completely knocked down) blasting (dynamite); excavating (machines); hydraulicking (water); digging (manual) vacancy of the property vacancy; vacation vacate release customs forwarder forwarder; forwarding agent; expediter; go-between; intermediate agent; broher meet with the judge in chambers customs clearance customs clearance private audience with judge routine order final order writ of certiorari interlocutory order order; customs clearance order a mere procedural decision within a case corrective decision order arbitrary dismissal to dispossess; to deprive; to strip (of possession) eviction; ejectment to take a nose-dive ancillary charge overhead bank charge medical and dental care expense moving expenses business entertainment expense living expenses out-of-pocket expense non-recurrent charges interest expenses; financial expense business expense; operating expense recurrent charges; recurring charges clerical expenses customs expenses expense forecasts overheads overhead expense account outlays; expenses; costs shun

devoid of denial deregistration deregulation accordingly to allocate capital to withhold an amount point out; to withdraw (from total face value) allocation (capital); motion (Cmara Deputados) here waster distiller distiller allocation earmarked; intended for to allocate; to earmark to be earmarked addressee disposal withdrawal; dismiss; remove from office depreciation; devaluation to devalue; depreciate to downsize to siphon off/out misuse; diversion; depletion; drain (currency, gold); embezzlement to misrepresent; misstate; pervert; denature; discharacterize; adulterate; distort; diminish; belittle imprisonment disposal own; to hold (shares) profit assessment resolve codal articles unless the ...; clearly indicates the contrary shall once again be subject mortgagor primary obligor borrower; debtor duty of diligence in the line of duty duties owing; outstanding; payable; due refunding; remanding (processo) refunds an court deposit refund tax refund
reestablishment of term in a proceedings due to good cause

rebate

deliver to lessor in te same condition received by lessee deindexation sky-rocketed intermittent day banking day calendar day; civil day consecutive day lay day days elepsed (USA) calendar day for the day immediately preceeding this date religious holiday business day (USA); working day (GB) disc diameter per diem Court Gazette; Justice Gazette Federal Gazette Official Gazette of the Federal Executive Official Gazette of the State daybook; ledger; logbook; journal (contab.) calendar days consecutive days prior written
tip; tipster (quem d a dica); tippee (quem recebe a dica)

defamation; slander; libel balance shortfall comparative wage difference pay differences in index differences salary differences due to conversely deferred charge; deferred assets deferral to hinder disclosure worthy deferred deferral; deferment; extension probational deferment deferment; postponement expediting; follow-up verifications; contacts; procedures; investigations; arrangements; diligence (judicial); legal process dilution (ativos); depression (ativos) dilution of assets depress damages energetic

cash money bonanza silioon dioxido bachalor in liberal arts reversionary interest adjective law vested right; grandfather's rights copyright comparative jurisprudence countervailing duty customary law credit right right of set-off covenant of quiet enjoyment security interest security interest freedom of enterprise ownership interest first option; first refusal; pre-emptive right (subscrio); right of first refusal (aquisio) first option; right of first refusal (aquisio); preemptive right (subscrio) industrial property right right to withdraw right of recourse recourse; right of recovery right of recourse; right of set-off right of rebuttal; right of rejoinder copyright key money lien right of pursuit subscription right right of survivorship natural right statute law contingent right inalienable right; indefeasible right unquestionagle right substantive law natural law asset interest statutory law law of evidence procedural law security interest in assets in rem right collection right

grandfather's right duties countervailing duties definitive duties provisional duties antidumping duties autor's rights export credit rights credit rights grandfathered licenses equity interest proprietary interest liens pledged recovery rights drawing rights mining properties management strategy employed director; hired director administrative officer interested officer commercial officer divisional director presiding officer director appointed pursuant to the bylaws finance officer industrial officer technical officer vice chief executive officer chief officer; executive officer; officer; director chief executive officer (CEO); managing director; director president; president (reunio) managing officer; managing director; director superintendent Board of Governors technology transfer director Board of Governors. The Board of Governors of the Central Bank of Brazil executive committee executive; committee; board; board of directors; executive officers; executive board; executive body; director-officer guidelines union leader manager settle dial-up dissident; dissenting discrete; discreet

leeway price discrimination discrimination litigation capital expenditure dismissal; waiver; discharge (pagamento); lay-off to waive; to dismiss; to discharge economic/legal dividend availability available cash available funds; cash availabilities; cash equivalents cash temporary provision discharge (de resduos); willingness device to be willing temporary provisions provisions device; gadget; provision labor dispute; collective bargaining to disguise liquidation; winding up to terminate the contract separate from misappropriation termination of rental contract; dissolution of lease articles of dissolution termination; articles of dissolution meting (out) of justice profit allocation allocation of human resources dividend distribution assignments distribution to a specific court; petition for distribution to a specific cout aftersale (marketing) federal court distributor dealer underwriter stock dealer; dealer (auto) securities dealership court distributors allot shares (to) to distribute to court; bring against; file distributes (unidades); allocate (inteiro); apportion district where charged or indicted (penal law) precinct long-lasting conflict; dissensions

divergent; conflicting multiple counterparts Executable Tax Debts; is owed to the federal government and formerly recorded as a collectible debt, usually after being unpaid for some time, as taxes outstanding debt; accounts receivable; debt posted as collectible; executable tax debt; federal collectible debt; federal debts payable attributable debts adjustable cash debt qualified debt foreign debt; external indebtedness berdgeted debt purchase money indebtedness secured debt certain and undisputable debt fixed cash debt joint debt obligations; debt arrears outstanding debts and credits bad debt interim dividend cumulative dividend fixed dividend compulsory dividend priority dividend interim dividend dividend; bonus stapled stocks (LF) international affairs division (REREX) work breakdown exchange values severability reporting disclosure; publicity release to the public; to report referring to commercial employee to the best, information and belief of which I hereby certify endowment; bequest; donation; gift manual folding machine confirmation letter incorporation document deed evidentiary documents occupational disease; occupational injuries

clearing dollar dollar with gold clause (a standard for maintaining value of certain foreign insurance policies) criminal intent; fraudulent intent; malice; willful misconduct; deceit felonious; fraud; mens rea domicile (company); primary residence
equitable ownership (til); full title; ownership; useful title

donee; recipient file; docket; brief appropriation Guardian Ad Litem books of authority; legal writing; doctrine; jurisprudence; authority commentator; jurist remunerated weekly day off dumping estimated tax prepayment dual citizenship double speed motor accounts payable (trade) accounts receivable (trade) trade acceptance bill paid twie; double payment; overpayment bottom plating appealable at 2nd instance longlasting enroute for the term of for a term of ___ days

and further and makes other provisions in witness whereof witness whereof 1) to be issued, registered and distributed 2) expecto to receive granting and if necessary will prove postscript scale slumping economy underground economy

quasi-public once-staggering economy


command economy; controlled economy; planned economy

welfare loss of earnings equity flow; cash flow construction in progress public announcement invitation to bid; public notice call notice; summons notice
invitation to bid; call for tender; request for proposal (RFP)

public bidding; public notice enact education remanding supersedeas; suspensive effects consummation; to be given tenure carry out effectiveness actual personal effectiveness effectiveness efficiency illustrations; distinguished concordata elected for a term of office of ___ years unbundled network elements connecting factor asset item item conduit supress to put an end to inflation tax avoidance tax avoidance as an addendum to pullish in progress; in process; under way in arrears bearish on an arm's length basis on a pay-as-you-go basis on an arm's length basis in behalf of ____ for use on a case by case basis in collusion with as a result of

in consideration for (services) in every contract in fulfillment of in progress; to be under way resulting from; as a result of in caption in progress; on the way acting; in office (councilmembers); existing officers (directors) in light of to deposit with; made out to (check) under seal in flagrante delicto (in the acto, caught red-handed) under the seal operating in a manner consistent with threatened on behalf of; as agent for challenging in full force and effect in full force and effect at the expense of on stream elsewhere on the accrual basis of accounting; accrual method forthwith as witness of the truth as witness whereof in its entirety ultimately prevailing legislation; in effect; in force by reason of shipper respondent movant; defendant motion to stay judicial sale motion to stay execution motion to modify judgment motion to clarify; motion for clarification of judgment; petition for clarification request for resolution of conflict in decision; motion (because of split decision) respite third-party defense motion for en banc rehearing; motion to reverse or annul request for reconsideration motion; appeal; plea; injunction motion to stay collection; filed by the debtor

appeal; divergence appeals third-party defense; third-party intervention shipping of goods shipment in installments embedded amendments amend budget amendments docket summary; headnote distinguished brethrens maiden issue emittent (maker); issuer; drawer broadcaster emittent (maker); issuer (notes); drawer to write a check kite (slang) to draw against; to issue fee(s); due(s) tie vote tie draw; standoff empathy pledgor downstacker patch invested in office invested in office joint venture; joint undertaking endeavor; undertaking; engagement freelance worker white-collar (worker) employee with tenure non-exempt employee exempt employee employee employer full-time employment; full-time job spoils system full-job contracting contract work; contract job contractors associate company trading company accounting firm corporate appraisers open corporation closed corporation

closed corporations brass plate; shell company cottage industry off-the-shelf company corporate finance operao off-the-shelf company; shell company public utility company going concern state company (it is conceivable that there might be a "state state-owned company"!!!) government-owned; held company; state company family-controlled company dummy corporation affiliated company; associated company bogus firm holding press and broadcasting company local exchange carrier (LEC) parastate company; autonomus government entity brazilian investment recipient enterprise; company; corporation; concern negotiation (issue); corporate businessman material affiliates investments in controlled companies polluting companies utilities government-owned companies borrow (to) clean overdraft defeased loan collateralized loan convertible loan standy-by loans secondment current acount overdrafts intercompany loan performing loan nonperforming loan syndicated loan loan bridge loan call forwarding routing route a call to route; to forward; to send; to submit compensation fee ancillary charges

payroll charges charges discontinuance of activities delivery of options discontinue its activities to be closed; conclude (a suit); complete (instruo) line their purses mailing address indebtedness endorser endorse (to) endorsee blank endorsement full endorsement; nominal endorsement; special endorsement pledge endorsement qualified endorsement; endorsement without resource endorsement; secondment (proposta em reunio) receipt endorsement downplay agronomist engineer specialized in oil mechanical engineer link classification to classify; consider; qualify; include; indict, charge; fall under so long as it is a party to pending settlement job enrichment unjust enrichment; unlawful enrichment consider applicable to think discussions; constructions
open private pension plan companies operated for profit

state-owned company private pension fund instramentality notified body nonprofit entity dummy charities inflow effectiveness diameter inlet/outlet down payment to be placed in receivership take effect; to come into force

between among including those of ... including; but not limited to; inter alia availability physical delivery swift message to surrender; to tender (securities); hand over (imvel) bonded warehouse industrial warehouse warehouse off-season; slump period exit interview exit interview selection interview statement to exert; to exert theis best efforts to; endeavor theis best efforts to downsizing; downscaling to streamline the economy to turn around an economy at the time equity budget balancing powder welding equipment equipment salary equation; salary parity; wage parity to hold equivalent; equate bacl-office support staff salesforce derivatives teams economic teams exchange parity equity accounting; equity adjustment equal to the lesser weed draft of distribution adverse possession; wrongful possession; seizure of illegal possession straight man echelon salaries scales scale budgetgate wiggle out of first we would like to explain that flowing of the material

outlet education scope of supply purview (purview is also the main, enacting clauses of a statute or law) support slag blast-furnace granulated slag authorized clerk qualified clerk clerk; court reporter accounts of a company as a whole; accounting records; entry books head-office escrow deed of assignment deed of purchase and sale deed of issue; indenture shopping share deed of property bill of sale public deed of unilateral declaration of will deed; indenture ascertainment bookkeeping method commercial accounting bookkeeping accounting book to post; keep record head clerk; court clerk; notary public police precinct clerk bug wiretapping input air space signature panel strung across upgraded urban expert character job especifications atomic absorption spectrophotometer optical emission spectrophotometer radio spectrum bear operation bear bull I trust that expect (no futuro) team spirit

entrepreneurship estate flow diagram or street budget-rigging scheme payment schedule materially this law takes effect on the date of its publication mutually agree to fix the agenda; witnesseth laying of venue goal setting; setting of objectives employee tenure
guaranteed fixed-term; employment contract; temporary tenure (temporria); tenure (emprego); stability (preos)

wastewater treatment plant subsistence; living expenses marital status personal status prior art concept state of emergency rule of law state of emergency flagrant necessity buffer state stagflation trainee attorney; trainee solicitor; intern-trainee; intern; trainee lawyer; stagiaire (UK) we are providing for the waterproof to be closing the gap to be in arrears to move with a lag willing to be ready to be thriving to be subsumed within state-owned company; state-owned entitie personnel data unemployment figures to leave the public sector according to the by-law(s) statutory corporate by-laws charter; by-laws (S.A.) status; statute (UK) magnesium stearate embezzlement; fraudulent larceny; larcenous fraud styles of leadership

contingencies are estimated based on cost appraisal to welcome foreign investments inducement; incentive grantor provide for stowage stow (to) to hoard retail inventories stock in trade; inventory buffer stocks cross-entry; reversal of entry; reversing entry (balano) exceed the bracket (to) wooden frames with steel structure alien; foreigner oddly strategy star framework capital structure organizational structure wage estructure greenhouse stage tag for bales foreign currency drain tax avoidance; tax planning tax dodging; tax evasion illicit evasion any sporadic; potential; threatened; contingent conceivably; perhaps eviction of rights; dispossession of rights eviction disclosure make progress tax claim; tax collection ex-litigant physical examination lodge a request issue to charge off tax losses depletion extensivelly plea; exception plea of lack of jurisdiction; recusation

motion for recusation; disqualification due to bios; motion for recusal/recusation dilatory plea peremptory plea carve-out capital surplus overstep The Honorable pleader in an "exceptio" defendant in an "exceptio" excessive noise level oversubscription defendant; respondent petitioner qualified privileges to bar a liability exclusion for te sole purpose of solely ex-stock dividend ex-plant; ex-works excluding taxes ex-officio former Soviet Union discussion; foreclosure to sue on a guarantee; enforce a guarantee; execute on a guarantee; foreclose on a guarantee to foreclose on a mortgage to foreclose execution (judicial); implementation; tax collection proceedings; foreclosure (hipoteca); performance (contrato); enforcement (sentena); specific performance (especfica); tax foreclosure; tax eforcement (fiscal); perfect performance (perfeita); injuno (geral); credit enforcement suit (ao de) judgment debtor; execution debtor foreclose to perform a contract to carry out duties to sue on a guarantee; execute on a guarantee to foreclose on a mortgage carry out; enforce; to proceed against (garantias) tax execution executive (business executive); Executive Branch (Poder Executivo); enforceable chief executive office (CEO) timekeeper

including, but not limited to; for example; inter alia execution order judgment creditor; execution creditor; creditor enforcement; enforceability enforceable; practicable; feasible; possible be engaged in hold the position of to discharge duties to perform the actual and legal exercise financial year tax, fiscal or corporate year fiscal year; tax year fiscal year; financial year demand; requirement liabilities; demandability required, under article ... call for current liability noncurrent liabilities; fixed liabilities; long-term liabilities due; liability; payable exempt (vb); hold harmless from give immunity from to hold harmless subsisting; existing both current and future to relieve of (post, duties, position) exordium exorym expansion; boom boom mailing room working hours to dispatch; issue capabilities expiration express or implied exploration; exploitation; prospecting (law); legislative intent (USA) operator to develop a mine to overbill; to operate put forth
legislative intent; statement of justification; preamble (lei)

expounded on (above) in witness of the truth currency denomination establish in

denominated in (US$) expurgated understated inflation expurgation; disregard of effects; write down; of monetary correction offshore (remittances) dismissal with prejudice - when claim cannot be brought again dismissal without prejudice - when claim may be brought again, having been dismissed prior to trial on the merits extinguishment (sociedade de pessoas); disbandment; termination; dismissal (ao); discontinuance (caso); abatement of action; extinction (coisas, animais) dismissal of action; to dismiss a suit or claim dissolve disbanded; extinguished; wiped out (accounting, e.g. credit); defunct (defunct company) chemical powder extinguisher refunds off-record; off-the-book (adj.) discretionary (funds) combined statement bank statement; to make excerpts summary of judgment record summarized balance sheet statement of account extrusion in tin bars... with cutter

plant internal manufacturing as regards the ... in the light of the above permission; "option" right of way salary bracket band (currency); area; zone; bracket high-income brackets voluntary brankruptcy bankruptcy bankruptcy party go bankrupt fraudulent misrepresentation; misrepresentation to cook the books

perjury lack of an indispensable party to a suit


gross negligence; willful misconduct; serious infrigement

sickness absence over-ambitious discovery phase; discovery fact finding phase decision-making stage evidentiary phase pleading stage factual unforeseen fact act of state taxable event generating fact; tax triggering event material fact inputs fee statement proforma invoice bill of sale; bill; debit note; expense account; invoice; take in (gria); statement seller gross revenue from services gross billings; gross receipt net billings monthly billings billings; invoicing; business sales; gross sales (bruto) invoice (to) factor (factoring company) State Treasury National Treasury (but Minister of Finance) revenue authorities to procure; to cause to make a billing (gria) to lobby to deserve; be entitled; have the right to doing business delineate a budget to make reference to take out an insurance for passing off of trademarks give effect to any proceeds received by ___ give effect to any proceeds assert one's rights; to enforce; to assert; give effect to public credit; full faith and credit; public faith exchange closing delisting of shares close of trading

stem close the exchange (to) to close at an all-time high to close exchange court recess; court holiday; legal holiday holidays blanket vacations court recess proportional vacation; pro rate vacation days
unused earned vacation days, those which were due, which you could have taken, supposed to in fact, but did not

vacation to contravene (law or provision); offend (the merits) finish hardware decision support tools molten iron ring spinner guarantor; surety fiber optics is permitted to witnesseth becomes null and void provided that to go into receivership to stay idle stonewalling summarized report; summary due diligence report summary card company registration form corporate/individual data form interview evaluation form records notional trustee (trust) trust (testamentary); entailment fidejussory trust trustee full compliance with full performance of this agreement bona-fide depositary; trustee true and correct true performance figurine (according to one client, but I disagree) ranks dependent child minor child issue

share remainders; share fractions twenty-year entitlement affiliate company branch sleeves filter for gases with fan finance company consumer credit arrangements cofinancing non-recourse financing direct financing foreign financing funding; financing financings for acquisition of fixed assets fund costs fund financier sole proprietorship; proprietorship firm name; trade name; company; signature; concern steady; firm custom officer custom officer auditor tax; fiscal; tax administration office inspection; controlling; supervision; surveyance to monitor; oversee; superintend Tax Administration established in; set in monthy contingency fee fixed; standing buckling; crippling flange; rim flexibility cash flow payment stream inflow flow chart; flow diagram industria 3-burner stove rate sheet payroll framework source of finance not in compliance with work force force majeure foreign exchange conditions of payment of a form and content format

establishment of a bank background (people of any) composition criminal conspiracy training apportionment document (probate); distribution order; draft of apportionment; deed of distribution (imob.) procedural formality fair notice delivery; formalization registration statement application form form; registration form (o papel a preencher) new account forms supplier sourced furnace diesel ovens with smooth pan basic oxygen furnace (BOF) electrical crucible oven reheating furnace batch-annealing furnace diesel oven resistive electrical oven electrical oven
refractory oven with molten iron pan - with "BPF" oil based blowtorch and agitator (for welding scraps recovery)

rotary oven, hydraulic seesawing soaking pit exclusive jurisdiction jurisdiction; venue; court; annual rent; canon; pension for reseful title copper-lined to shore up perils of the sea; mishap at sea forum conveniens forum non conveniens courthouse; central courts (Central) color separations; color separation negatives notional fraction; undivided interest offer the floor to deductible; franchising; agency dodging; tax evasion freezer vertical charterer chartering of the vessel sea freight

highway brazilian freight freight; carriage freights payable Industrial Technology Supply bogus (notes, checks, etc.) enjoyment flight capital to depart from the spirit of under color of right line function staff function duty; job to operate on a permanent basis to operate duties civil servant civil servant; public official high-ranking budget officials substantiated opinion (em direito processual) grounds substantiated essential aspects considerations of the law legal basis gist; essential ground; foundation; object venture capital fund continuous casting slab caster open-end fund sinking fund Financial investment fund position fund; retirement fund goodwill guarantee fund Unemployment Guarantee Fund open-ended pooled investment fund collective investment entity closed-end investment fund fixed-income; yield fund; investment fund legal reserve contingency fund to be on the trash heap collective investment entity compulsory income tax investment fund mutual fund

unrecoverable amount; and investment where no return is expected; fonds perdus (Black's) fund back effects not cleared New York Clearing House Funds jointly-owned condominium onshore funds; offshore funds same day funds closed-end funds commingling column manual driller professional impact manual driller manual driller to shirk consolidation; amalgamation time zone

construction standards secretary for civil affairs scale economies capital gains purchasing power gains earnings; compensation guarantor; security interest collateral (para fins de emprstimo) guarantee in the form of pledge of ...; guaranteed by the pledge of ... performance bond; performance guarantee collateral performance bond management pledge; guarantee of office the pledge or posting of bond to guarantee payment of court costs if party bringing suit should lose the case; cost bond; appeal bond (when the case is appealed) first perfected security underwriting
collateral; margin; warranty (St. Exch.); security interest (participao hipoteca sobre ativo); guarantees (contratos)

cash collateral personal guarantee standby underwriting transaction

floating charge mortgage guarantee advance payment bond side collateral guarantee with pledge of collateral secured guarantee; in rem guarantee; collateral
comprehensive guarantee; firm guarantee; joint comprehensive guarantee; firm comprehensive guarantee

performance guarantees practice safeguards (no exerccio de uma atividade) guaranteed debtor; secured (adj.) guarantor to post bond (em juzo); to secure (dvida, obrigao)
wildcat prospector; independent miner (Mining Journal)

young bull gas main (services) blast furnance gas disbursement; expenditure cash cow generator/transformer for welding participative management management call management engagement manager (consultoria de informtica) general manager proxy manager manager delegate manager lead manager seminal; rudimentary; undeveloped; providing a basis for further development corporate management term of office tenure fund manager trustee draw credits (to) turnover plot comprehensive disallowance; reduction to disallow (a tax deduction) ammonia glutamate potassium glutamate coup; putsch hydrogenated vegetable fat in good standing

shall be afforded the same conditions enjoyed by common shares to have its own legal identity use; take advantage of quiet enjoyment enjoyment; fruition managerial grid proof job grading print shop chart manual stapler pedal stapler tap critical mass of clients bulk carrier pre-established bonus (employment) performance bonus bonus; gratuity; tip; reward free of charge free of charge free of charge; at no cost; gratuitous leverage ratio appellate level ceiling average; degree; health hazards encumbrance; lien; heavy taxes to encumber gross seriousness strike emphasis added; emphasis ours group; cluster; agglomeration discussion groups task teams working groups safekeeping of records custody award nightwatch security match gate house; guard boot airway bill waybill export permit; export license import license; import permit payment form warranty service guide voucher; form

diesel crucible manual guillotine crane hot metal

joint honors degree proof of claim late proving of a claim; filing of a claim claim; prove; a proof admitted; in commission; entitled accredit (to) to file/prove a claim in a "concordata" (first step; the approval comes later = "aprovar"); to prove, to make a proof prove; claim local authority certificate of acceptance of occupancy; occupancy permit customary standardization to find assets commodity swap interest rate swap currency swap hedge unclaimed inheritance inheritance; estate; legacy forced heir distributee industrial potassium hydroxide potassium hydroxide hierarchy hygiene and cleanliness consumer's disadvantage consolidated mortgage first-priority mortgage; first-ranking mortgage second mortgage mortgage event of levy assumption; alternative; event academic transcript present-day; current involuntary manslaughter

premeditated murder homicide ratification of foreign court decision; recognition and enforcement of foreign court decision; recognition of foreign judgement judicial acceptance; ratification ratification; homologation to homologate; ratify; confirm attorneys' fees; fees of counsel; counsel fees board of directors fees expert fees fees; honorarium; charges to be on call work in process overtime while in commuter transportation overtime prime time business hour working hours daylight saving time (DST) office hours

notional caller ID
credibility; probity; standing; integrim; unimpeachability

reputable; sound; unimpeachable; fit; proper; competent; sufficient floodlands lack of standing to sue improper party to a suit lack of standing to be sued; illegitimacy as defendant unqualified faultless tort to refute liquidity shortage nonfixed imaging exercise reasonable care forthwith; immediately counterfeit to vest in possession investment

accumulated depreciation technical fixed assets intangible assets tangible assets fixed assets adjoining real properties principal home real properties for sale and development real property; real estate deadlock; impasse; claim impairment; disqualification; inability to act legal bar; estoppel
preclusion; promissory estoppel (por tolerncia anterior)

inalienable non discrimination petition petition of writ of mandamus defendant petitioner to file for; seek build out of PCS services implementation to set up; implement to carry on (its business) bringing of staff or personnel into Brazil; obtainment of permanent (temporary) visa sum sun certain of money; certain amount of money value added tax export tax import duty ad-valorem personal income tax marine revenue tax adjusted tax individual income tax corporate income tax withholding income tax; tax withheld at source income tax estate tax inter-vivos transfer tax real estate transfer tax; transfer tax stamp duty tax overpayment deficiency social insurance contributions (COFINS) estimated tax

graduated tax tax overwithholding tax deficiency union dues tax on the circulation of goods; exercise duty; sales tax
tax on distribution of goods and services (equivalent to sales tax); a value-added sales tax (VAT in UK)

excise tax capital gains tax tax on minerals

tax on financial transactions an exercise tax; tax on manufactured products tax on services v. IMPOSTO AD-VALOREM value added tax tax on electricity tax on minerals duty; tax; revenue exercise tax tax taxes payable recoverable taxes yellow journalism matrix printer uselessness groundlessness groundless; baseless; meritless; irrelevant; dismissed acquitted motion to deny; opposition; refutation; challenge movant tax credit (system) the accused in question unsuitable cross default; cross-default; reciprocal default default; breach of contract; failure to perform default nonaccruing; nonperforming breach unimpared ex-parte frivolous default disabled unfit under incentive; to boost; to promote; to spur

tax incentive; tax break incentive justiciable controversy assessment; triggering; levy tax assessment a point about procedure found in annex embrace not binding frum non conveniens not requiring representation of the victim or the filing of criminal charges by the victim dissatisfied (with) dissatisfaction take over; merger capitalization appropriation of reserve acquired company; mergee real estate developer; acquiring company; mergor to take over subject to tax withheld in error alis denial; dismissal to deny; to dismiss; to reject to dismiss an action damage awarded liquidated damages claim (insurance) compensation (seguro); severance pay (labor); indemnification (ato); indemnity (valor); damages once-off benefits indemnitee indemnitor to indemnify; to award damages separation of powers notwithstanding open-ended; indefinite improper suggestion to nominate; to signal; to call by; to refer to (someone) answerback rate of absenteeism common stock ratio closing average frequency rate of accidents current ratio acid-test ratio

acid test ratio liquidity ratio; current ratio national (brazilian) content attendance rate cost of living rate total debit to equity ratio index; rate; index number acid test ratio; quick asset ratio vicarious freeze/freezing (of assets) individually or in the aggregate; jointly or severally nature automaker made in Brasil industry of transfer industrialist industrialization; manufacture industrial employee cottage industries inducement or acessory to suicide defective pleading detective inaction; failure to act nonperformance unenforceability complaint infantice cumulative inflation runaway inflation tip disciplinary information proprietary data non-public information confidential information data to proceed to the vote embark upon (to) private enterprise computer science; information sciences; information technology; informatics; information service breach; violation; criminal offense (Dir. Proc.) (matter) relating to ordinary law; e.g. Civil Code (any legislation other the Constitution but subject to it) violator violate decoction fresh; as is

to enter entry; inflow opening (as in "o statement") complaint start-up untrue capital enemy slander unreasonably benign void invalidity inovation police investigation defiled questioning of witnesses questioning; hearing dissatisfaction state enrollment municipal enrollment enrollment enrolled alvar de inspeo do Corpo de Bombeiros controller roll-out
instatement (assemblia); premise; installation (aparelhos); facilities (de fbrica); collocation (telecom.)

computer facilities plant and equipment fixtures convene the meeting exclusive jurisdiction to entreat; to instate an Audit Committee; to convene/instate a meeting (assemblia) to commence an action; to bring an action; to institute an action authorized institution lending institution depositary institution; trustee charity organization financial institution; house local administrator nonprofit institution settlor; grantor doctrine of forum non conveniens legal doctrine forensic institute

established rule or principle; order; regulation; precept; institution; doctrine qualified debt instruments; elegible debt instruments government debt instruments debt instruments filing of supporting documents; discovery phase; placing documents in evidence trial normative ruling cognizance phase programmed instruction opening of pretrial inquest discovery; filing of supporting documents standing instructions directions supported by (documents) (in court) to support; to document to document endorsable instrument causal instrument call notice commercial paper; credit instrument power of attorney trust deed trust deed
private instrument of debt assumption and other covenants

private instrument of purchase and sale commitment private instrument of settlement public deed; public instrument instructors input; industrial consumption materials consolidated accounts inclusion; integration wholly-owned subsidiary fully paid (shares) to pay up; pay in; pay (capital or shares) meaning of court decision untimely capital intensive (at the source) interaction exchange interconnection interdependence disability; interdiction; to place off limits; (instalaes) civilly disable; disenfranchised

shutdown

potential buyer potential seller party of interest; party aggrieved (sometimes) interest in the (subject of an) action; standing to sue general public interest overriding interest justiciable controversy business interests (to have ...) interim (adj.); caretaker interface peddling dealer; middleman; underwriter joint ministerial worlwide basis (on a...) officially entered in the country entry of one/sole copy into Brazil to bring into Brazil (not to intern) court summons; judicial notification to file; to enter; to lodge to argue an appeal construction construed as construed to to construe; interpret living (trust, for example) party who has already been questioned party being questioned examination to toll (statute of limitations) cut off lag basis third-party practice; impleader; vouching-in interference with the economic order intervention intervening party; intervenor administrator; trustee notice; notification; subpoena (Dir. Proc.); service of process to notify; summon; call; to subpoena to deter (deterrent effect) to mutilate to be annuled disability administrator; executor; personal representative; executrix inventory; probate risk investment; shifting investment;/reinvestment maneuver; attack; challenge

institutional investor prospective investor investor investiture diligence community support investment omnibus accounts foreign equity investment equity investment venture investment; risk investment capital expenditure equity interest foreign investment brute force marketing power investment sales investments investments in controlled companies Tax on Manufacture Products irreversible irreversibly irrevocable; firm bait and switch tax holiday tax exemption dutyfree nonassessable; tax-exempt; tax-free isoleucine monetary item

payola deposit management games commuter transportation working hours trade paper house organ adjudicatory queen's bench judicial employer advocate law judge arraigning judge surrogate

justice of the peace lower court judge appellate court judge supreme court judge court recipient of a letter rogatory the judge who issues a precatory letter reporting judge a judge who hears a case by himself, not as part of a panel (turma) judge arbitration court; arbitration tribunal trial court U.S. District Court district court court default judgment; judgment by default; judgment in absentia trial by jury summary trial trial; hearing deem appropriate to dismiss consider invalid; to dismiss (a court case) to consider it has with grounds to uphold care package commercial registry; trade board board of conciliation and judgment Board of origin electoral board board filing of documents; attachment of documents to confirm (an affidavit) by oath or affirmation legal original jurisdiction
venue; jurisdiction; competent jurisdiction; exclusively competent jurisdiction; general or international competence; competence of court; foreign jurisdiction; concurrent jurisdiction; exclusive jurisdiction; conflict of jurisdiction; substantive jurisdiction; to assume jurisdiction; to exercise jurisdiction

case law; former court decisions accrued interest due interests; interest in arrears; past interests compensatory interest compound interest interest on arrears; default interest; late payment fine accrued interests

interest arrearages interest at legal rate interest in arrears; penal interest interest at floating rates; interest at fixed rates effective rate of interest revolving interest compound interest liquidity facility draw down interest fixed interest rate interest in arrears accrued interest; earned interest interest enjoyment; right (to enjoy) good cause; just cause courts of law; regular courts state courts federal courts excusable account for (to) reasonable; just; fair in witness whereof

temper mill slabbing mill hot-strip mill laminator for thinning reducing mill to roll oxygen lance put option writer writer expensing accounting entry tax assessment voluntary assessment; tax assessment; official assessment entry (contab.); flotation (of shares) credit entries entries that must be recognized by tax authorities to expense introduce in the market (to) levy a tax to float a new issue to float an issue

to levy (taxes); to assets; levies (tributos) bandwidth pegged spread; basis laudemium; acknowledgement money arbitration award; award appraisal report; valuation report expert report award jet wash to launder money ($); washing water removable mining to draft; draw up drawing up capital leasing; capital lease devise; legacy statutory; legal lawful - substance of law (more ethical) legal - form of law validity legible custom regulations antitrust laws laws and regulations legitimate self-defense standing to sue ligitimacy (litigation); fairness fairness; legitimacy legitimacy beneficial owner; lawful owner lawfull owner procedural and substantive law statutory provision of a public nature quasi-constitutional law; complementary law; complementing law common law criminal offense code; criminal liability law law of ensign (ship's flag)
antitrust law

zone in law uncodified law procedural law the Constitution substantive law law 9295/96 - regulates (telecommunications)

article

21

of

constitution

municipal charter; organic law (states and nations); organic act (municipalities) procedural law substantive law Geneva uniform code law; act; statute (USA) auction bill of rights; fundamental laws line reader bodily injury repetitive motion disorders; injuries due to repeated movements repetitive stress injury time bill bill(s) of exchange accomodation note mortgage bill real estate bill draft; bill(s) title search deposit release survey; withdrawal (of a money from a bank account) borrow (to) arrange off balance sheet financing to release attachment B2GO (Buy Two, Get One) Prosecutor's Opening Statement credit release security return deregulation indulgence; forbearance; concession to release; to disburse; to deregulate; to lift (mortgage; pledge) restricted liberty exploration permit exploration permit; export license operating license; operating permit installation permit trademark license use license to operate medical leave leave without pay PCS licenses home leave compassionate leave maternity leave leave

licensed; licensee licensor bidding; public tender (concorrncia pblica/grandes quantias); price survey (tomada de preos/pequenas quantias); invitation to bidders; invitation to tender (carta-convite) bidder lawful; proper potassium glutamate liquor monosodium glutamate liquor related proceeding dispute group leader lead manager (bank); leader situational leadership leadership competitive edge authentic world league upturn (modest) ingot mold with __ pans x __ molds without a brand - for welding bar ingot mold (for recovered welding) injunction; motion in limine; temporary restraining order; initial decision ex parte (preliminary) injunction hedging market boundary cap; ceiling; upper limit position limit (St. Exch.) limit straight-line depreciation ingot teeming bullion center line new money facility export facility elective facility indexed loan facility inter-bank facility growth facility overdraft facility credit facility; credit line; line of credit assembly line line of reasoning / of thought (along this) sequential telephonic lines term/forward settlement

early liquidation calculation of the award adjustment average adjustment settlement of contracts settlement of exchange debts award calculation; calculation of award; calculation of the correspondent settlement delivery intermarket settlement winding up by the court phase involving review of the unestablished portion of a judgment, in order to determine what amount would be the appropriate award on each item claimed. This occurs during the execution phase; proof for calculation of the award winding-up; settlement (St. Exch.); run-off (seguros) assumed settlements liquidator settle settle the balance (to) liquidity net of tax; post tax; after tax correct; established; clear legal; net and certain fixed docket packing list punch list working party list list of subscription of the shareholders checking list directory roster listing guilelessness; good faith litigation permissive joinder; voluntary associate in suit compulsory joinder coplaintiff; associate of plaintiff in suit codefendant; associate of defendant impleaded party; co-defendant co-third-party defendant lis (alibi) pendens associate professor free and clear free enterprise

business record accounting book book of authority attendance book registered share register share transfer book ledger ledger books and records manual sander garbage dump contracting of labor lease; letting lessor; rentier lessor; landlord location facilities-based competitor job site; work premises; work site; on de job accidents to hire renter; tenant; lessee secondment engine (pulling the economy); economic power; economic engine (the Economist); motor that drives driving force profiteering to profiteer; to embezzle; unjust enrichment graphic display; logo manage to prove attain convenience store duty-free shop long rum film fore and aft odd lot normal trading unit; round lot land subdivision; real estate development promotional games sweepstakes job lots earning power; profitability profitable accrued profit profits before income tax and social contribution profit as per minority shareholder interests profit before income tax tax authorities' determination of profits contribution margin; gross profits

loss of profits; loss of business income; loss of earnings

trading profit; operating surplus activity profit activity profit; working profit accrued at year-end retained earnings presumed profits taxable income adjusted net profit net income after taxes net profit at year-end return on investment (ROI) net profit operating profit before adjustment for inflation return on assets (ROA) business profit equity profit earning per share presumed profit taxable profit; pretax profits; book taxable income earned income taxable profit profits; gains; returns; earnings accrued profits ascertained activity profits retained earnings misleading key money

bad name oxygen blowtorch bad faith; malicious mischief free trade overwhelming majority plurality vote surplus value direct mailing mismanaged ill effect pouch the director shall serve search warrant

writ of summons; order for service of process writ of injunction notification order writ of possession arrest order; warrant of arrest power of attorney writ of mandamus; writ of security court order; writ mandamus mandator to order the concordata petition to be processed attorney-in-fact; mandatary; proxy; proxy-holder term of office judicial power of attorney commercial power of attorney; commercial power of mandate; commercial mandate mandate; tenure; term of office; power of attorney
rejoinder; reply (autor); answer (ru); defendant's rejoinder

manifestation of intent voiced professed; to voice (an opinion) mine manifest price rigging line handler uncontested to uphold; affirm; substain to uphold decision hold on deposit hold job description manual tax guide personnel manual employee manual manual upholding; upkeep maintenance unskilled labor skilled labor semi-skilled labor manpower; workforce; human resources; labor shareholder's list risk assessment typing machine facsimile transmitter box arching machine bar cutting machine (stopped) slot and video game machines brand name fantasy mark; fanciful mark (not fatasy mark)

descriptive mark evocative mark device mark; logo house mark word and device mark; combination mark word mark well-known mark trademark trademark; trade name brand set; schedule gross margin margin cumulative average profit margin margin; yield; spread marketers bankrupt estate Atlantic forest vegion (N. Geographic) statement of the facts; facts of the case; factual metters raw materials visual aids consumables off-grade material enrollment; registration (aeronave); record (imvel) parent; parent company; headquarters curtesy; moiety annual average closing average mediator mediators ondemand against receipt on demand forensic medicine industrial medicine relief writ of prevention (deciso)provisional; measure; guarantee measure; preliminary injunction; motion for preventive relief (pea processuas) injunctive relief
permanent injunction (se aparecer junto com "injunction")

protective order declaratory remedy; declaratory relief remedy legal process; relief preliminary injunction; temporary restraining order; restraining order provisional measure

countervailing measures antitrust measures unusual steps ph measurer means of payment circulating medium; medium of exchange; monetary medium; money supply evidence-finding procedures court official best-effort underwriting dramatic economic improvement upgrade most favourable pricing improvement; amelioration; enhancement (de crdito) leasehold improvements member of the administrative council sitting members heads of agreement memorandum of intent calculation chart underpayment specifications brief severance pay calculation record make reference to forward market cotton futures exchange forward market forward market; futures market cash; cash spot market provision market outlet; buying market consumer market stock market over-the-counter market bond market; capital market derivatives futures market commodity market toll market aftermarket toll market bond market labor market bull market bear market

booming market foreign market money market commodities market dull market dull market London interbank eurodollar/eurocurrency market domestic industry; domestic market; national market black market; unnoficial market encouraging market relevant market selling market market levied goods dutiable goods goods; commodities international business product placement merit calendar month accrual month conveyor table steel table polywood table presiding officer formic barrelhead table same basis foreman servility metal worker goals; objectives weather annuity method compound interest method of depreciation equity accounting method job ranking method hot-dip method payoff method net present-value method straight-line method of depreciation precision microscope to practice ore concentrate stop-loss order Ministry of Science and Technology Ministry of Economy, Treasury and Planning Ministry of Finance/Federal Revenue Office Ministry of Foreign Affairs

Ministry of the Army


Extraordinary Ministry for Land Administration Affairs

Government Attorney's Office; Public Attorney's Office; Public Prosecutor Office ministry Finance Minister Surgeon General (USA)
Justice of the Federal Supreme Court; Supreme Court Justice

minister Chief Justice of the Federal Supreme Court government ministers draft diplomatic mission personal assets personnel mobility internal mobility to tie up capital motion specimen signature form of guarantee utility model dial-in modem changes in law modification scrip constant currency hard currency scrip legal tender foreign currency hard currency historical cost convertible currency domestic currency highly devalued federal government debt hard cash
mold for zn calabash gourd and manual guillotine for bars

molds for anodes professional disease; occupational disease tining automobile industry; automaker to assemble machine default; arrears phychological effect (efeito moral) strawberry blanket moratorium default fine moratorium; standstill

perks slack in housing dent motivation moto-pump moto-esmery built-ins to bring an action against gas-fired account activity; handling; transaction to make withdrawals; use; manage (an account for another); to transact; to operate turnover of funds daily turnover financial turnover of a company shuttle trader chain of title (patents) product changeover change in address of the corporate headquarters organizational change to shift muffle it is a distinct pleasure let alone compensatory fine liquidated damages liquidated damages; contractual penalty late fine voluntary penalty; ex-officio fine pecuniary fine pertinent fine due to monetary penalty punitive fine punitive fine fine; penalty; punitive damages exemplary damages tax fines many-sided local (s vezes) background music change equity changes magistrates pension funds creditor; lender borrower loan

in this case ex factory on articulated pleading in the event the in the best terms of the law; in the due form of the law ex mine ex plantation will be vested in the property ratably to the shares as successor by incorporation ex mill nothing or record not applicable; inapplicable frivolous non-current it does not show on the records undesirable to have no power to act evergreen denial nonaccruing; nonperforming inapplicable nonwovens non-disturbance in the fields of in the contractual relationship kind classification of the transaction kind of document(s) legal nature; legal classification M/S (motor ship) M/T (motor tanker) M/V (motor vessel) liner bulk carrier cargo ship o/o (ore/oil carrier) roll on/roll off tanker necessary of advisable need of achievement training needs fail to uphold withhold (consent)

disclaimer of opinion; adverse opinion denial of effectiveness gross negligence negligence to be derelict in one's duties derelict collective bargaining debt workout fair dealing negotiation; trading; bargaining to trade in stock to transact; negotiate time transaction back-to-back operation arm's length transaction sham transaction back-to-back transaction transaction; deal work in progress crooked business business dealings bold type carbon black chain of causation market niche educational level seniority ex dock ex warehouse effective for yet as is eventually on/an "as-needed" basis in lieu of on the merits of the case in worth registered name; trade name fanciful name common name third-party practice appointment to appoint Foreign Trade Tariff; Brazilian Customs Tariff foreign trade classification word mark environmental standard

accounting standard; accounting principle; fundamental accounting concepts rule absolute principle; norm general rule of law public policy rule good neighbor policy personnel norms in the best terms of the law subject to the following (at) common law by operation of law under press release bank note collateralized floating rate note cover note consignment note bill sales ticket note; footnote; explanatory note (bal.) invoice; bill; combined invoice and bill of lading collateralized floating rate note fixed rate note promissory note (PN); commercial paper notary public explanatory notes to the accounting statements conversion notice release notice via registry office preliminary judicial notice notice of withdrawal; notice of drawing summons; court notice notice; process to give not less than ___ days' prior notice to novation; renewal fresh funds bare ownership; beneficial ownership core null and void defeasance; annulment; voidability; to be considered null and void; procedural error null and void running number index number

to foregoing (the) accused (penal) C. and F. (Cost and Freight) the foregoing the judge has recused himself from the case the application was refused perverse verdict to greater of the vote was declared invalid the gist of the matter with a view to; intended to; seeking to objective short range objectives long range objectives contemplated by this agreement purpose and status corporate objective; corporate purpose object; purview (social); subject matter (contrato); purpose oblatio fit-out contract obligation affirmative covenant negative covenant secured bond binding obligation liability; bond; obligation; security coupon bonds publicly issued floating rate notes positive covenants negative covenants corporate bonds sundry obligations treasure bonds tax liabilities readjustable national treasury bonds interest bearing obligations labor and social security obligations arrears dues; covenants obligor to be binding upon; bind to agree; undertake; to covenant obligation to binding; mandatory; compulsory

remarks; observations normal wear and tear excepted while complying with to comply with bar procurement recover damages (to) police report on-the job; on-the industrial in the news raise all defenses underbid (to) takeover bid job offer supply and demand supply and demand global equity offer open kid tender offer; flotation primary offer initial public offer (IPO) initial public offerring (IPO) takeover bid public offering bid and asked (price) closed bids state tax collection office office clerk court official deputy clerk; deputy notary public; head clerk directive release distribution registry office court order for provisions for payment in gut's annual budget official letter unofficial oral testimony; hearing gasoil signal oil hydrogenated vegetable oils failure to report income; unreported income failure to report income fail to make progress of to encumber; to burden equitable lien in rem guarantee lien; burden; encumbrance; exposure

call covered position purchase option; call option cap (hedging) call option; facility purchase

straddle; put-and-call put option floor (hedging) put option naked position over-allotment option optionee optionor put transaction cash transaction; spot transaction banking transaction lending straddle; back-to-back operation conditional agreement; repurchase and resale agreement; purchase and sale transaction; matched transaction (St. Exch.) syndicated transaction back-to-back transaction 63 loan transaction exchange transaction loading hedge floor trading arm's length transaction fund-raising local acess transport area (LATA) intraLATA (interLATA) symbolic operation of exchange; nominal exchange dealing locked deal locked deal operation; transaction (negcio) cash market fund-raising and lending matched transactions swap agreement futures locked-in spread floor broker; pit broker

long distance carrier (LDC) purchase and sale transaction toll carrier specialist floortrader affairs toll carrier deposit and withdraws money; transact an account; apply transactions to an account to carry an account blue-collar (worker) adverse party good as regards (contra) to oppose; deny; invoke; claim in due course; timely job opportunities opposition filed by elec to control to elect dealt with herein currently in existence both current and future are/or may hereafter become budget; quotation; estimate cash budget capital budget cease-and-desist order money order sight draft draft agenda economic order; economic policy court order public policy; principle of law and order; public order structure salary; earnings civil procedural law learning organization formal organization informal organization organization chart administrative body bargaining unit government agency government department judicial entity

tribunal judiciary body governmental body or agency agency body agencies written disposition legal advice vocational guidance policy; guideline; advice; ruling sources of funds provenance brought about arising out of facilitate the operation vel non gold bullion wife's consent grantee creditor grantee mortgagee; creditor attorney in fact grantor debtor grantor mortgagor principal; grantor wife's consent; grant other nonoperating expenses/income other income/expenses other pending contracts other credits other liabilities others operating results after consultation with...

request grantal; we request the granting of the above; granting request public limited company Publish, Register, Notify willingly peaceable; widely accepted; universally accepted; generally accepted (i.e. jurisprudence) package tour addictional clause antenuptial agreement; premarital agreement

agreement of forfeiture buy-back agreement agreement; covenant; settlement; arrangement; adjustment standard of value criteria of performance standards of production principal obligor untimely payment overpayment underpayment immediate payment; cash consideration prepaid expense; accelarated payment payment in arrears cash on delivery (COD) deficiency payment at the bank payment in kind down payment payment in full paymento on the final due date payment to surrender; to pay; to settle pay all defaulted amounts to prepay pay on the nail payable paging payable in arrears heavily indebted country less developed country (LDC) treaty country lecture ladle tundish screen; viewing screen wetlands accomodation note prime note managerial role legal tender; paper money legal-size paper debt security paperboard for the record for purposes of not to say for avoidance of doubt for all intents and purposes

effective upon quasi-governmental tax haven / offshore centers paralegal aide work stoppages to ground business partners deductible escrowed portion semi-annual instalment bullet payment installment; tranche; lot adverse opinion; dissenting opinion; disclaimer of opinion practice bulletin opinion of the Public Attorney's office opinion of general counsel to borrower opinion of counsel to the agent and the banks accounting firm report audit report normative opinion award; opinion; technical report (M&P) in-law collateral kin pari passu exchange parity currency swap founder's share; participation certificate; receiving party adverse party party hereto; contracting party impleaded party source party litigant party without; standing to sue injured party aggrieved party prevailing party party parts of the decision: relatrio the summary of the events of the trial fundamento: basis for the decision; decision: the verdict itself vacation ownership interest in controlled companies profit sharing bonus grant undivided interest market share profit sharing equity stake

interest under tax incentives registered stockholding corporate interest; equity interest interest; stake; holding minority interest startup of a second blower with one blower operating apportionment apportionment of assets; estate settlement believe it or not! unbelievable as it may seem; mirabile dictu clothes-pressing machinery principal; participant (bolsa) undergo likely to current liabilities unsecured liabilities liabilities and obligations current liabilities offset liabilities regulatory liability actual liabilities liabilities unefined cocaine assets and liabilities; assets; holding human asset net worth (em textos); stockholders' equity (em balanos) world heritage site (UNESCO) heritage parental power; paternal power issuer; drawer slowly but surely trial docket docket private branch exchange (PBX) procedural document complaint; initial petition procedural documents; petio inicial: plaintiff's complaint; contestao: defendant's answer; rplica: plaintiff's reply; manifestao rplica: defendant's answer to ...; nova manifestao: plaintiff's reply to...; defendant's answer to ... embezzlement special feature gratuity; (INPS) savings fund; time savings account sample order; trial order inquiry; invitation to tender request for granting

request for waiver of registration motion to dismiss petition for bankruptcy motion for summary judgment application for continuation in part request for reconsideration of registration certificate application for investment registration trademark application patent application registration form motion to dismiss plea in abatement firm order counterclaim claim held as motion; application; order; complaint; plea; prayer to request the floor to file for chapter 11 workouts bribery criminal penalty imprisonment confiscation; seizure solitary confinement penalty of judgment in absentia sentence; setence to pay criminal; penal pending case; pending litigation loose ends vibrator sieve actuated with VIMOT moto-vibrator for sieving powser welding share escrow distress; distraint commercial lien; commercial pledge rural pledge; rural lien lien; pledge; collateral; mortgage judgment lien; attachment prejudgment attachment attachment; seizure distrainee; lienee distrainor; lienor alimony; support payment pension or retirement pay surviving spouse pension dole percentage of interest in corporate capital voyage lack of grounds

purchasing power loss debt forgiveness losses and damages exchange losses or profits to be outvoted termination; extinction perishment estoppel perfect condition of use, occupancy and operation net electrical output performance guarantees perfusionist (tc. md.) exordium expert examination; expert investigation; expert inspection (contab.); expert assessment (econ.); criminal expert report (criminal) health and safety risks ineffectiveness resulting from possible delay frequency tax year accrual period lock-up period float availability period probationary period; trial period grace period interest period lock-up period rollover period currency of the agreement rest periods valuation expert average adjuster auditor court-appointed surveyor expert consultant expert permanent assets informal mining reserve area lessee; licensee authorized entity; licensee (st. exch.) to enable exchange; swap exchangeable pernicious to stay overnight endure

corporate entity; legal personality; corporate personality; legal identity prospect prospects are bright pertaining to appurtenances; effects legal net weight attitude survey market research opinion survey personnel research salary survey; wage survey; compensation survey exploration salary survey; wage survey; compensation survey survey the governmental and its divisions; governmental entities individual; natural person; person body corporate; legal entity; legal person; corporate entity individual; person clerical personnel temporary personnel explanatory letter regarding loan capitalization complaint; statement of claim; initial petition petition; plea; claim; complaint; pleading (dir. proc.) complaint being secured by collateral reverse-engineering reverse-engineered VAT tax (segundo YON) minimum wage for the category; wage floor slab plagiarism; passing-off 1. settlement of anything pending regarding the case; and 2. judgment on the merits table planer short run planning long run planning career planning organizational planning payment plan This is the first phase of the two-phase judicial procedure: group plan retirement plan contingency plan capital investment plan incentive plan pension plan welfare plan

compensation plan health care suggestion plan directive plan multiemployer plan salary plan birds' eye view; ground plan telefone plant plasticizing machine real-time MIPS platform movable platform offshore rig claimed (not necessarily disputed) to plead pleading full; complete; irreductible full bench; full session; plenary session multiyear kelp powder couch grass powder purchasing power federal executive branch executive branch judiciary branch legislative branch purchasing power public authorities authority controversial police lab hiring policy short-leash policy sales policy fiscal policy monetary policy national sanitation policy wage policy policy organization policies magnet weight (matem.) end-of-line products dump display conversion point break-even point cash break-even point sales outlet key point

base points (b.p.) populous commission or omission now, therefore, it is hereby agreed as follows for its own acct (and in behalf of others) at the call by difference endanger custom-made; customized; to order by analogy with in witness whereof for one by by behest (at the behest of) messenger (by) by proxy by the authorized party whomever hold more or less percentage (MOLOO) contingency fee bearer; holder joint Ministerial Ordinance ordinance carriage loading port; loadport port of loading; port of embarkation subsequent (in actting) case status covered position bidding position; long position cash position open position closing balance opening balance short sale bidding position short position; sale position; to sell short; short sale, short selling; selling short standing; position placement take a stand legitimate, peaceable and uncontested possession uncontested title to; quiet possession investiture; possession; qualification (diretor) squatter cause of action

holder in due course in arreas in arrear afterall automatic teller machine; automatic teller service station at factory tax service office free delivered teller's booth request potassium to request permission for shortly before time savings account savings auction; public auction; trading area; venue; marketplace; site to make all appropriate action deceptive business practices with no final term grace period term of loss of procedural right time of deliverytime; lead time limitation period; prescriptive period term of validity of the approval term term of effectiveness; period of validity unlimited; open-ended lay can term; time frame; time limit; currency; interval; stated period; appointed day; timing; period introduction high pressure feedwater heaters letter rogatory special judicial order precedents seeking an injunction estoppel; preclusion list price bid price; purchase price dealer-to-dealer asked price strike price constructed export price list price average sale price ask price; sale price aggregate purchase price

fair market value net sales price ceiling price weighted average price normal price per unit price price preliminary contract post dated tax return file a ...; tax to file a ... prima facie City Hall (lugar) local government authority; municipality; prefecture prime to prefix big board; floor; sessions trading floor; trading session; pit; market floor aggrieved; invalid to adversely affect; to jeopardize; to impair; to prejudice; conflict with pre-judgment accrued loss; deficit loss; damage actual damages; compensatory damages consequential losses tax losses; net operating losses (NOL) argument, in preliminary phase of case, that statute of limitations has expired preliminary; preliminary allegations (autor); preliminary arguments (ru) preliminarily refund premium risk premium incentive premise; requisite extrusion press eccentric press press bulk preparation draw up representative condition precedent to become time-barred lapse; barred; statute of limitation barred by law; the statute has run Office of the President; presidency president of the executive committee

chief executive officer; chairman (bolsa de valores, assemblia, mesa); presiding officer (Cmara, Senado); chief justice (tribunal); president (Executivo); chairman of the board (conselho ou diretoria); chairman of the meeting (mesa) to take the Chair maximum pressure spending pressures procedural requisites prerequisites payment of support rendering of technical assistance; servicing accounting rendering of surety/guarantee/bond; putting up of bail [tendering of guarantees], sureties or aval guarantees rent payment relief nominal consideration installment; provision (fornecimento) freelance worker; provider; service renderer to post bond (mandato) to affirm; to make affirmation; to swear in to account to to put up bail post bond to swear an oath; take an oath to toll manufactures claim so-called passed over justice of the peace supreme federal court malfeasance (in office) accident prevention prevention to set forth; to establish; to provide for pension fund social security preliminary forecasting predictable antecipated (date ... for) Class A (bank); first-tier (bank) First Addendum to the Shareholders' Agreement First Council of Taxpayers first aids primary debtor

primary obligor early maturity rule source basis acceptance doctrine principle of subordination generally accepted accounting principles taxed on worldwide income adversary system generally accepted accounting principles; good accounting principles accounting principles imprisonment ordered by an administrative authority. Strictly, only applies to persons in government who are responsible for monies and who may have diverted funds. Not intended to punish, but to force him to put situation in good order. There are other offenses which, under law, can be punished by this kind of imprisonment. goal lodgings; jail lodgings house arrest preventive detention detention deprive of pervasive privatization privatization maritime lien benefits probational provenance valid; logical; justified directors compensation; officers remuneration provisional proceeding; infunctive relief hiring procedure summary proceedings ordinary proceedings course of conduct; procedures further development to sue; to file a suit; to file a court action; to handle; to hear cases; to pursue prosecution administrative proceedings provisional proceedings standard proceedings hiring process simplified probate proceedings concordata proceedings prejudgment phase bidding waiver

execution proceedings; enforcement proceedings; execution suit jury proceedings special proceedings bankruptcy proceedings tax claim management process court suit; legal process Case No. cognitive proceeding; regular proceedings summary proceeding labor suit proceedings, legal proceedings actions or proceedings procedural expert in civil or criminal procedure demand power of attorney; proxy power of attorney with an in rem propriam clause durable power of attorney attorney-in-fact attorney at law attorney in fact federal government attorney public prosecutor public prosecutor state attorney prosecutor attorney-general of the national treasury attorney-general public prosecutor attorney-general state attorney Office of Attorney-General of the National Treasury paid in taking evidence mass production output household cleaning product byproducts standby product WIP knock-off output intermediate goods gross domestic product (GDP) gross national product (GNP) proceeds; item; product; output; commodity

food products dated goods products sold stopgap product to hand dow; issue; render (judgment) full professor professional estimated self-employment income targeted antipoverty program merit rating plan computer software employment incentive program for minorities advertising campaign to prohibit; to bar; to ban legislative bill; bill draft of apportionment; draft of distribution conservation project design of the system charitable project alternative bill publics works projects to hand down; issue; render (judment) preliminary aspects purchase and sale commitment; commitment of purchase and sale compensation commitment promisee note committed purchaser/grantee committed seller/grantor sale promotion promotion by seniority promotion by merit promotion; sweepstakes (1 instncia - MP Estadual) - (Public) Prosecutor; prosecuting attorney On-the-job Accidents Prosecutor Office Consumer Prosecutor Office claimant; plaintiff foster defendant; respondent to enact; issue; hand down; render (judgment) dossier; personnel file to present arguments; to make a statement to appeals to; rule on to position itself; to take a position; to profess; to voice disparating advertising misleading/deceptive advertising

settlement to pay kickbacks bidder ratio pro rata; ratable; proportional willful misconduct intention bid; proposal; quotation hostile bid proposal of the board of directors takeover bid response for proposal (RFP) industrial property intellectual property lawful ownership ownership (condio de ser o dono) extension of maturity extension red herring prospectus; prospect (mining) affluent prosecution protein formally registered as an unpaid obligation; protested obligation (ttulo) to demur protest of bill claim to interrupt statute of limitations; motion to toll the statute of limitations to file; docket heads of agreement; memorandum of understanding protocol of merger and justification merger protocol delivery; filing; certificate of filing indicia (s vezes) working evidenciary document final photoplate; maker's plate conclusive evidence profit; gain; yield; result; revenue; wage work performed; preparation approval income tax reserve; social contribution reserve accrual bad debt reserve bad debt provision

provision for income tax; accrual for income tax to accrue (ou aplicar o regime de competncia) rig the market (to) conservative lead line trade journal advertising advertising executive private individuals dispersion; dispersal; scattering remedy; late payment (in leasing)

on any account block illicit cartel of criminal/netework; criminal group administrative structure bulletin board general list of creditors chart identification; aggravated by ... crime ex-grafia payments? managerial skills anything to the contrary herein

leveraged buyout call margin sum any overage contingency attached as Exhibit "A" hereto special bonus for cashiers ruin to go belly up drop in prices; fall of prices flagging demand clearance sale complaint suir for damages (or compensation) rightful party the accused

complainant question written interrogation dispute preliminary or preparatory action to call into question items of the agenda payment of commission per km. maundy thursday hundredweight unsecured or general (as opposed to privileged) (unsecured liability, unsecured creditor) discharge; release; acquittance drawer; payee drawee payor; drawee surrender; discharge quick ratio interest coverate ratio acid test ratio; quick asset ratio current ratio legal quorum quorum fund quotas unit; allocation listing quotaholder

record and notify (registre-se e intime-se) record and notify (registre-se e autue-se) sale by auction radio sound broad-casting field of activity irreducible scratch-off lotteries to apportion; to earmark apportionment; earmarking; draf of a apportionment; deed of distribution (imob.) ratification ledger reasoning of the appeal final arguments

where upon corporate name reasonable statement of the appellant defendant pleader rehiring gross-up gross-up adjustment escalation; restatement salary adjustment actual consummation to plow ahead with reform accruing; performing short-term receivables noncurrent assets; long-term receivables; long-term assets to revive market-value step-up revaluation to revalue to repossess; (n) repossession to recover relapse national "recartilhadora" income; earnings; revenue renewal card fee selling revenue net sales on account sales revenue public revenue receipts and expenditures federal revenue financial income net earnings before tax net earnings net operating income operating income; operational earnings; business receipts future income from public contracts nonoperating revenue acceptance doctrine recipient receipt of mandatory deposit of the share capital receipt of down payment airmail receipt postal receipt receipt reciprocity; mutuality

compensating balance cross considerandos grievance defendant; respondent claimant; plaintiff; complainant claim confinement; solitary confinement overpaid by payment (of taxes) buyout buyback numerical conciliation certify; notarize (to); legalize the signature agree; acknowledge; to certify; respect (patents); understand notarized touted bill of lading loss recognition service years award certification damages awarded reenactment of a crime counterclaim; cross action; charge back (de valor) counterrespondent counterclaimant appellant; claimant to resort; appeal appellee; respondent to anneal recruitment rebound to pick up steam adhesive appeal; subsidiary appeal cross appeal appeal motion to review; review appeal proceeds extraordinary recourse of appeal extraordinary appeal spontaneous appeal appeal; remedy fresh money outflow disqualification impeachment of witness to recuse oneself; disqualify; decline

integrated services digital network (ISDN) network of highways net; grid branch network draw up the minutes in good shape (financially) downsize reduction - current assets investment cutbacks interest rate relief decrease tax abatlement to slice costs to the bone diminish; write dow (contabilmente) to repay refund drawback direct merchandising/merchant; mail order refund; reimbursement; repayment; recourse; chargeback relending rescheduling; retiming of payments restructuring; capital reconstruction ex officio review cafeteria approved refer to reseizer effects thereof; repercussions storm water system to reinforce a guarantee cash injection additional guarantee reversal; renewal farm reform rebuilding; renovation; refurbishing to reverse decision reverse a judgment; overturn renew a bill (to) set aside (contencioso) satellite cities of SA, SBC and SC circuit cash basis accrual basis community property ruling partial property ruling universal property ruling open-end condominium fund partnership basis

separate property ruling turnkey system; ruling; tax regime (fiscal); arrangement (legal) respondent judge to press charges to draw up a contract to record real estate registry recordation corporate registry personnel records product registration at Ministry of Health pharmacy registry accounting council regional chemical council - CRQ registration short form registration statement enrollment; record bank records detailed accounting principles recourse regulations; enabling legislation; rules routine good standing; regular standing perfection; regularization recidivist; repeater repossession rehiring to the position readmittance; replenishment in rem reiteration claim; demand to indicate; uphold; maintain; defend load shedding to be turned down to dismiss the complaint dismiss in action; to dismiss a suit or claim employee relations personnel relations intergroup relations job relations labor relations reporting judge; judge who wrote the opinion reporter green paper management report executive board report due diligence report substantiated report specifications

white paper interim report materiality material; substantial markups offshore remittances remittances of income remittitur of record (= remessa de ofcio) mortgage release in default; in arrears to release a mortgage transfer fringe benefits total compensation consideration; remuneration; pay; wages; compensation; recompense; accrue (interest); yield; fees to compensate box office revenue persona & business income fixed income national revenue operating income per capita income income; earnings; revenue yield net earnings face valuation output per hour efficiency (mquina); profit; income; return (capital); yield (ttulos); output (industrial production) saving account earnings proceeds received by income (not earnings), esp. as in statements; revenues renegate renewal of the authorizatin for "aval" guarantee renewal; maintenance (seguros) restock (to) earning power; profitability profitable waiver of immunity waiver; rejection; renouncement relinquishment; resignation (cargo); waiver (direito); renouncement expressly waives the benefit of order (refers to sueable sequence based on who signed the document first, when more than one signature appeals) to waive; resign; relinquish; to forgo

renegotiate; refinance; refund relief redress public agency; government agency department; office; sharing onlend; pass on (custos) onlending; repass onelnding repatriation undue payment; double payment in error; claim for refund of undue payment additional PIS (5% of income tax) paid by service companies rebuttal; reply; plaintiff's reply reply; prosecutor's rebuttal; claim (plaintiff); counterclaim or answer (defendant); replication (palintiff); rejoinder (defendant) repurchase agreement admonishment agency; sales office agency; complaint; formal complaint principal agent constitute all shares selon standing petitioner; claimant file for brankruptcy (to) to file for defendant; respondent application; request; formal petition; motion requisition of personnel qualification; requirement reformulation legally terminated to terminate termination; rescission reserving the same powers for himself loan loss reserve capital reserve doubtful credit reserves conditional sale agreement; title retention surplus reserve capital gains; profit reserve appraisal surplus self-insurance special capital reserve statutory legal reserve

legal reserve free surplus reserve for maintenance of working capital allowance; approval of absence; cost alowance capital reserves reserver for realizable profits or losses adjoining protected lands to redeem; call for redemption (to) callable redemption; retrieval to hold harmless (against) vestigial past inflation termination to terminate resistance to change to rescind compliance with means that buyer can claim against seller, if merchandise or property purchased turns out not to be as represented contingent liability liability for damages civil liability; tort contingent liability joint and concurrent liability criminal liability accrued liability line responsibility liability without cause tax liability malpractice liability vicarious liability several liability monetary liability strict liability personal liability criminal liability accountability subsidiary liability joint liability liability exempt employee authorized officer income tax paid by accountable (to be held); individual responsible; person in charge proviso; qualification; reservation; erratum provided that; except that; unless reimbursement; indemnification; recovery; compensation

indemnity road renovation reinstatement of patent application or of patent cafeteria tax refund tax rebate refund restraint regulatory constraints results before monetary adjustment monetary adjustment results equity accounting results partial year results result net financial results financial results net results at year-end net results per share nonoperating results operating income accrued results deferred income results at year-end abstract term sheet to slip; slide; glide; skid back office withholding income tax withholding contract withholdings to withhold rectitude amended return rectification; correction; offset withdrawal; borrowing to withdraw (documento); to draw to delist rectified and ratified resumption to resume to remand call return flowback payoff return on capital repatriation (of capital); return (on investment) disclaimer; sluggish demand; withdrawal feedback

backdated retroassignment overhead projector first-time offender defendant private meeting family reunification; to reunify nuclear family; chain migration extraordinary meeting ordinary (annual) meeting meeting to call together currency revaluation disclosure import information to default judgment; in contumacy; in absentia; judgment by default resole dealer reversion of reserves write-back; write-off demerger to accrue to to inure to the benefit of recovered (securities) coating revised review; revision Industrial Property Review court review repeal; set aside (contencioso) third party risk market risks sequence alien's registration card roaming rotary wheels crop diversification; crop rotation rollover; rollover debt packing list; shipping list deficit; deficiency breach; tear (naveg.) capital turnover accounts receivable turnover job rotation turnover rotation of shifts route a call

checklist personnel routines item; caption; heading; section; initial initialed initial

corporation stock acquisition rights Her Britannic Majesty powder soap; laundry detergent (ARI) payor; drawee (letra de cmbio); drawee drawer (letra de cmbio); issuer; payee to cash; to draw sale sound sacrosanct; hallowed to all whom these presents shall come or may concern, know that know all men by these presents that outflow withdrawal; sailing (navio) judges chamber suite(s) the wage on which calculation of Social Security benefits is based under Decree No. 83080/79 wage which is the basis for application of the % of Social Security contribution education allowance family allowance net salary; take home payment monthly salary minimum wage money/nominal wage contractual wage hourly rate replacement salary wages or salary paid in kind rather than in cash; fringe benefits salary; wage wages payable base wages salaries due and coming due to liquidate; to settle (a debt)

cash on hand credit balance trade surplus offset balance credit balance balance debit balance; outstanding balance undrawn balance compensated balance outstanding balance balance arrears countervailing duty (GATT) to hold harmless against safeguards excepted as specified herein to the best of one's knowledge (and belief); at the best knowledgment; to the best of s.o. knowledge except to the extent unless to correct; to remedy (a default) cash reconciliation remedy to clean up the economy to render an interlocutory decision in the case overdraft cash draft long draft drawdown (emprstimo); withdrawal; draft (papis); to cash (cheque); drawing to meet late as the case may be justice and citizenship defense office federal income office state treasury affairs informatics and automation policy office public security office state office for justice affairs secretary of the court special informatics office Brazilian Communications Office civilian household office; bureau secretary (reunio ou assemblia); officer insurance broker; pertains to insurance securitization; demonetization; collaterization jurisdiction

headquarters; principal place of business; head office; seat to be based in So Paulo with principal place of business; headquartered continuance et seq. to go the same way second copy runoff elections underwriter security; safety peg (vb) a price insurance against strikes personnel insurance casualty insurance professional liability insurance life insurance unemployment insurance title insurance assurance; insurance performance bond performance bond; legal insurance performance bond; performance guarantee; guarantee insurance; security bond insurance payable maturing insurance payments liability insurance selection of personnel gleaning to empanel a jury unjustified void nonprofit unreasonable unnumbered without derogating from the foregoing means that a fine or penalty is provide for in the contract but other penalties may be levied by law or other authority without limiting the foregoing without interruption semi-annnualy; semi-annually in arrears (means paid, as interest, for the 6 months already passed) half; semester livestock animals; livestock but always affordable basis (on an ...) whenever upper houseupper house; senate

hence, in this regard it being understood that no account being taken PIN (personal identification number) lawful owner and holder Mr. Chairman owner; proprietor proprietor and lawful owner Madam Chairman sensory acquittal arbitration award sentence to condemn; award-making decision; condemnation sentence refusal to indict indictment declaratory judgment court decision ruling jugment made final and unappealable court decision; judgment; verdict; decision removal severally unbundled network elements impounding (bens); seizure (bens); attachment (bens); hijacking (plane); sequestration to be carried to be pegged to to be audited to be summoned to be contrived to be dismissed of a post to be dismissed from a post to be widespread to carve at the joint to be placed in the agenda to be loosened to be chairman to be party to the agreement to be valid to be defeated; to be voted dow to hold responsible to be liable to to be liable to be taxed circular saw for wood with motor circular saw for metals (anodes) in extrusion press

mecanical saw arid outback construction worker usefulness consultancy service debt service/servicing paging service standard of care (positivo); servitude (negativo) field service health service customized service service rendered services to third parties enhanced calling services business advisory services the consulting security guard services international services domestic services personal services utilities; civil service easement (positive); right of way; servitude (negative) easement file sharing server gateway server civil servant civil servant; functionary; government employee on will execution ceremony open court sitting; session (uma srie de assemblias) closed-door session; closed-door hearing session housing industry private sector business steel metallurgy confidentiality; nondisclosure; trade secrets (s vezes) classified acronym signatory symbolic operation of exchange; token exchange transaction token counterpart sham (transaction) corporate identifier

licensed identifier identifier (marcas) earning money; down-payment; deposit union members unionized inquiry class union Advertising Agencies Union association of vendors Labor Union Labor Union

Metalurgical, Mechanical and Electrical Material Manufacturer Workers Union union; syndicate receiver (depositrio); bankruptcy trustee; trustee (falncia); receiver-manager (falncia); sequestrator injured; damaged loss; occurrence; accident; casualty summary turbine bypass system (on a) cash basis Euro-Clear System clearance system swift management information system trading/dealing system double-entry account centralized system judicious business condition status of the case financial condition equity position; net worth; financial standing in good standing status; location; circumstance on a last-in first-out basis (inventories) guardedly; cautionsly; circumspectly under affirmation; under oath custom-made (adj.); to order to order judgment by default, nihil dicit (on penalty of being considered to have confessed to a matter or fact, or to having committed the offense or to have acknowledged some allegation as true) under penalty of confession of judgment on any pretext

for graft; influence peddling to overabound; to be superfluous unexpected campaign funds unsubscribed shares; unsold shares demurrage mezzanine spare part (peas) that no action has been taken in any of the presently existing cases to halt surtax; surcharge managing partner affiliate company joint-stock company civil company associate company brokerage company; securities firm; brokerage house publicly-held company closed corporation working partnership; capital and industry partnership; capital and working partnership closely-held company leading company mixed-capital company; government-controlled company common-law marriage venture capital company unilimited liability partnership decaying society limited partnership with share capital limited partnership special partnership; unincorporated joint venture general partnership dummy corporation closed-end funds dormant company "limitada" company; Brazilian limited liability company coinsurance company unincorporated organization company; society; partnership corporate general partner; acting partner limited partner working partner dormant company majority shareholder silent partner ostensible (apparent) partner individual quotaholder

corporate quotaholder senior partner quotaholder; partner; member (clube) incorporator managing partner equity partners to redress; to bail out advanced to be pared even further routing software off-the-shelf software switched system software margin call request; demand to assume joint liability joint liability; solidarity joint liability/responsibility problem solving workaround creditworthiness; solvency background music sum certaim total sum sum boring tax evasion; dodging evasion; understatement dodge taxes; evade taxes (to) blower whey prize raffle Mr. Chairman Madam Chairman deputy head subleases subassembly hive-off to hive off; to subcontrac delegation underlying (agreement) file report with refer to subordination within an administrative administrative subordination (labor law) dowline to bribe; pay off payoff; bribery; bribe

hierarchy,

or

deputy-attorney's office to approve; endorse; subscribe for subscription; underwriting subscribed as amended to subsidize wholly-owned subsidiary subsidiary background information; subsidy survival to exist; remain; endure; survive subgrant powers (to) to delegate delegation of powers; substitution acting; alternate subsidy subsidized to subsidize budget grant steel scrap ferrous scrap to undermine; to sap succession tax "tax sucession" (but first explain what it is - creditors of a company that has been bought out are entitled to go after their credits by resorting to the new company owners. general succession succession outcome of the claim loss of suit main branch dutiable victim term sheet resum; abstrat; table of contents summary proceeding precedent precedent to weather trade surplus (to pile up) budgetary surplus surplus overpricing tenant supervisory boardmember to direct in excess of; greater than Superior Court of Justice

superior military court undisclosed liability new (sometimes) foreman deputy; alternate; substitute respondent petitioner to assum to bear decision support physical medium bulwark purported above federal supreme court; supreme court (USA) to delete to startle suspension of sentence bout; soaring; onset; outbreak recusation suspect to be adjourned; to stop payment (cheque) adjourned (usada para perodos mais longos, como por exemplo, de um dia para outro); recessed (usada para um curto perodo de tempo, por exemplo, para lavratura de ata) glutannic acid suspension supression of actions continuance; adjournment (reunio) stop payment suspension of protest stay; injunction to halt; suspend; stay; arrest oral argument assert against to maintain; to assert; to uphold; to underpin

Asian-style growth rates table of IPI tax rates graduated rate tariff notary public deflationary factor

floodbanks bulk rates drums tank with agitator for flow, stainless steel tank after-hold forward-hold ballast tank shoretank polypropilene tank to deny bad news assignments Braziliam Customs Tariff duty maintenance fee switched acess rate standard rate price hike customer charges custom duty viser spot rate; demande rate (exchange) managed/official rate duty exchange rate consular fee switched acess rate commitment fee registration fee offer rate collection tax bulk rates facility fee convenience rate rate of growth handling charge interest rate license fee port improvement fee churn rate maintenance fee yield rate merchant marine renovation fee demurrage fee spot rate income tax rate hourly fee

libor internal rate of return judicial free libor ceiling rate prime rate official rate demurrage price; charge; fee; rate dutiability to levy (taxes); to assets assessments utility accounting officer telephone services cable; telegram pay television key/tested telex tested telex witness; in witness whereof to have a proven record spurious temperance timeliness of an appeal timeliness; seasonably; timely; timeliness of ann appeal time on the job air time early watch service system within the legal time frame downtime uptime E.T.C. (estimated time of cargo) E.T.A. (estimated time of arrival) E.T.D. (estimated time of departure) E.T.S. (estimated time of saling) transient trend I rest my case ... term stress conceibably apparent authority doctrine agio theory of interest cognizant of all terms ... to be entitled to to make a go of a reform to have full faith and credit operate for profit to request the case records for examination

outsourcing; subcontracting unrelated thir parties third parties to expire expiration (contrato) instrument of opening out-of-court settlement settlement agreement instrument of agreement; instrument of consent; instrument of concurrence instrument of approval instrument of assumption of debt transcript of hearing work delivery instrument instrument of closing disclaimer instrument of investiture liability commitment; declaration of acceptance of liability instrument; duration termos of approval discharged land plots dissertation scissors for cutting extra pure bar welding treasury straw man; fronting company dividing line with the street testator; bequeather executioner; executor aptitute test intelligence test witness in person witness for the prosecution witness for the defense witness by proxy eye witness testify testimony comissioning test performance tests personality tests psychological tests ceilings nonwoven letterhead typicity (means the perfect correspondence between the conduct of the agent and the conduct described by law) to deem; to exist

type of contractual document to sail through to weed out with/holding title to holder; owner; full professor (univ.); holder of an account (conta) fee simple ownership (= direito de propriedade); holding; fee property certificate; heading; note; security; bill; bond short-term note long-term bond note payable bill receivable par bond bearer instrument deed of title good and marketable title good and marketable title (posse); good and negotiable instrument (obrigao) negotiable instrument exchange draft escrowed security convertible bond deposit facility agreement (DFA) instrument of credit; market security; bond; security net and certain/accurate instrument of indebtedness government bond instrument of indebtedness professional license deed of property fixed-income security; bill and bonds of fixed return; nonindexed securities variable-income security job title exchequer bill judicial execution instrument execution instrument; collective document collective document joint honors multiple share certificate negotiable instrument membership; membership share (stock exchange) membership share government bond single stock certificate university degree corporate senior securities consolidated bonds

convertible bonds debt securities street name deferred bonds equity; bond and note portfolio endorsed bonds federal bonds; government bonds secured notes negiatiable instruments registered securities government bonds continued bonds to devolve upon (succession) each such forbearance; waiver; allowance to waive; forbear decision making price survey applicant for the credit borrower; insured (de seguro) to take office to bite the bullet certified as a historic structure; listed (as a landenark) act by which property is preserved as a historical site or having cultural value to designate a landemark; to list short ton; net ton (S.T.) L.T. (longo ton, gross ton) Metric ton (M.T.) bullet points stainless tap power lathe lathe moral turpitude derrick pylon total applications total sources total assets total liabilities overall amount entire agreement salaried worker (as opposed to worker on commission) independent contractor; self-employed worker freelance worker manual worker

fiel stabb working every other saturday team work task hard work drive character traits recorded history tradition; delivery free translation free translation translation official/certified translator drug trafficking influence peddling peddling handling; development; procedure progress stay hedging transaction arm's length transaction arm's length transaction settlement; business; compromise to trade conveyancing transhipment call forwarding overdraft wired funds transfer to pass title transformer for welding rectifier transformer wilful misconduct tortfeasor; wrongdoer compromise compromising party to compromise; to come to an agreement; to waive become final and unappellable res judicata final decision not subject to appeal; is unappealable conveyance conveyed rectitude open and aboveboard transreceptor; transpondedor; trespondedor; transponder brought forward carrier

carry over a balance (to) carryforward air transportation railway transportation free transportation maritime transportation certified copy made immediately ferry-flight; first certified copy income tax treaty friendly or amicable negotiation arrangement for settlement arrangement; procedure; negotitaion to deal with to lock; join; bar byroad calculate train (to) wiredraw double speed wiredraw to wind 20 kg coils (stopped) manual wiredraw wiredrawing machine national wiredrawing machine price letup; price respite training supervisory training cross-training on the job training hands-on training defense's rebuttal; second reply; rejoinder succession of establishment cloverleaf; nonimpeded flow; interchange court; superior court; higher court; second instance court court of arbitration second instance court; higher court circuit court public finance court federal/union accounts tribunal superior court; state appeals court; court of appeals (2nd instance) appellate court; court of appeals; also appelate court jury court electoral court appellate court; federal court of appeals full session regional labor court regional electoral court regional federal court

regional military court superior/higher labor court superior electoral court labor tribunals electoral tribunals military tribunals assessment; taxation presumed taxation to levy (taxes); to assets dutiable; taxable duty; tax Federal Tax Real Estate Tax chattel tax three years three-phase quarter crack; fissure switch exchange to tropical wetlands testamentary trust conduit pipelines present throughout to disturb adverse possession panel shifts night shift shift day shift shifts guardianship; relief; court protection specific performance guardians pay TV

overpass a credit (to) lead (as in newspaper) straight underwriting stand-by underwriting federal government

sole quotaholders political divisions and subdivisions (estados, distrito federal e municpios) unit of account roughing mill; slabbing mill packing unit capital standard unit; standard unit of capital political subdivisions consolidate flat worldwide income urban renewal to authority vested in him by machining adverse possession misuse uncontested use enjoy enjoyment; usufruct wares household appliances useful public interest; eminent domain implements insider trading adjustment bond enlist

counterparts of equal form and counterpart opening; vacancy parking space instant prizes ultimate bright (judo); free-for-all postal money order meal voucher transportation ticket to resort to; to avail oneself of test validation currency; validity; effectiveness good worth; value; amount/sum (em dinheiro)

sale on approval sale on account above par added value base rent float CIF (cost, insurance, freight) market value face value book value; carrying value value of the matter in controversy value of remuneration by copy value assigned to case by the lawyer for the claimant book value quoted value face value invoice value break-up value fair value; market value float surrender value; cash surrender value; aggregate principle amount cash value scrap value stated value equity value net worth basis (accounting) amount of the claim value as security retainer fee the value to date, unadjusted for monetary correction inflow full amount fair value; market value security security face value par value equity value equity value of shares residual amount unrecorded residual amount holdback amount aggregate amount tax owed assessed value

specifications amounts allowable deductions securities appreciation to appreciate facilities-based competitor privileges (shareholders); benefits; advantages process steam district court; lower court; court circuit court (USA); lower civil court (estadual) court of 1st instance federal circuit court (USA) court of family justice lower family and succession court lower juvenile court male claimant retailer fluctuation exchange gain variation net current asset variation exchange gains exchange losses net monetary variations in the range outlet outflow to disclose; to circulate past due medium (media) the first installment shall be due on winning bidder to mature; become due; come due; become stale (checks) (to) overdue (adj.); accrued; outstanding; expired; matured in arrear the rent shall be paid in arrear by the day of the following month maturity; due date; expiration of line; expiration date (bolsa); maturity date; settlement date; earnings early maturity; acceleration principal maturities bullet maturity weighted average life to maturity sale on approval short sale; to sell short installment sale; sale on account; forward sale (bolsa) installment sale futures sale

cash sale; spot sale tie-in sale conditional sale conditional sale sale by order of the court wholesale sales or return business low-key sales F.A.S. (free allongside ship) street vendor put option seller sale on approval may communicate ____ brand column fan advanced training (cost) advertising allowance burden of defeat dole monies severance pay labor amounts clause; item verdict return; transfer transfer of part of the assets official translation verso overleaf release level convey the equity value convey to vertical integration verticalize college entrance examination; Scholastic Aptitude Test (SAT) to be a company man counterpart first class mail indirect feasibility to obtain out-of-body travel; astral projection to travel overseas feasible deputy chairman flawed formal defect

latent defect redhibitory vice useable life; useful life estimated service life see face see overleaf effectiveness; validity; force; legality effectiveness and term prevailing (legislation); in force on (date); actual; present surveillance sanitation of full legal; in effect cider vinegar coming due; falling due; maturing; receivable; accruing entailment; commitment; quasi-escrow; compling; linkage entailed; earmarked; linked to tie in; to peg binding collateral contractual bond employment bond; employment relationship; ties legal bind employment bond sending of technician to Brazil alcohol destillery waste infringement; breach; violation breach of confidentiality breach of duty to take care?? breach; contravene to jump bail to contravene the law; breach; break the law; infringe uncontrolled violence come with clean hands blank (tape) seen and agreed; agreed to and accepted seeks the ruling of in an attempt to certify; to countersign; stamp; seeking; to target; to review for approval inspection (request...) agreed to and accepted; acknowledged and accepted by; acknowledged and agreed to having examined, passed (but not necessarily approved); acknowledge immigrant visa lawful permanent residency; permanent visa inspection case record examined

the Judges serve for life for life; life open outcry intended use advocate air volume heavy lift optional volition of the parties to vote for vote is shares in favor of vote; opinion (dos juzes num acrdo) viva-voce vote vote of the reporting judge dissenting opinion vote of gratitude; vote of thanks casting vote vote of approval; vote of praise casting vote vote of the reporting judge blank vote separate ballot affirmative vote plurality vote multiple vote viva-voce vote opinion en banc plurality vote; plural vote voting by secret ballot unanimous vote majority opinion dissenting opinion

hard disc

to make effort to see that; to ensure that zero coupon obligation triple-A zero coupon obligation

territory (if possible) metered area area of operation franchise area free-trade zone buffer zone rural zone within city limits zoning and export platform

UEPS -

l t i mo a e n t r a r ,

p r i me i r o a s a i r

do es t oque

termo A curto prazo (C. e C.G.) A descoberto (Fin.) A granel (C. e C.G.) ordem A outra parte em uma transao (C. e C.G.) prova de fogo (Seg.) A receber ou a pagar (C. e C.G.) A termo (Fin.) vista (C. e C.G.) Abaixo da linha (do lucro operacional) (C. e C.G.) Abaixo do valor nominal/par (C. e C.G.) Abandono (de bens) (C. e C.G.) Abandono do trabalho Abastecimento de gua (Seg.) Abatimento (C. e C.G.) Abaulamento (Seg.) Abertura de capital Abertura de inqurito (Jur.) Abertura de inventrio (Jur.) Abonado (Jur.) Abonador (Jur.) Abonar (Jur.) Abordagem baseada em formulrios Abordagem comprobatria (Aud.) Abordagem da diretoria executiva Abordagem descendente (Aud.) Abordagem empresarial (Aud.) Abordar Abrangente Abrir um processo (Jur.) Ab-rogar (Jur.) Absentesmo/absentismo Absorver (C. e C.G.) Absorver a maior (C. e C.G.) Abuso de autoridade Abuso de poder (Jur.) Abuso de privilgio (Jur.) Ao (C. e C.G.) Ao ao portador (C. e C.G.) Ao bonificada (C. e C.G.) Ao cheia (Fin.) Ao civil (Jur.) Ao coletiva (Jur.) Ao com direito a voto (C. e C.G.) Ao cominatria (Jur.) Ao corretiva Ao de despejo (Jur.) Ao de fruio (C. e C.G.) Ao de primeira linha/qualidade (C. e C.G.) Ao de responsabilidade (Jur.) Ao declaratria (Jur.)

Ao escritural (C. e C.G.) Ao executiva (Jur.) Ao fracionria (C. e C.G.) Ao hipotecria (Jur.) Ao julgada improcedente (Jur.) Ao legal (Jur.) Ao no cotada em bolsa (C. e C.G.) Ao nominativa (C. e C.G.) Ao ordinria (C. e C.G.) Ao ordinria (Jur.) Ao preferencial (C. e C.G.) Ao rescisria (Jur.) Ao revocatria (Jur.) Ao vazia (Fin.) Acaso Aceitao Aceitao (Seg.) Aceitao e reteno de clientes (Aud.) Aceitar (Fin.) Aceite bancrio Aceite de obrigao bancria (Fin.) Aceite de ttulo comercial Aceites e saques de depsitos (Fin.) Acessar (TI) Acesso Acesso a servios bancrios em casa (Fin.) Acesso aleatrio (TI) Acesso direto a dados (TI) Acesso seqencial de dados (TI) Acidente (Seg.) Acidentes do trabalho (Seg.) Acidentes do trabalho (Seg.) Acidentes pessoais (Seg.) Acima da linha (do lucro lquido) (C. e C.G.) Acionar, processar (Jur.) Acionista dissidente (Jur.) Aes (investimentos) (C. e C.G.) Aes alavancadas (Fin.) Aes baratas (Fin.) (EUA) Aes cadas em comisso (Jur.) Aes de segunda linha (Fin.) Aes do capital (C. e C.G.) Aes doadas (C. e C.G.) Aes em tesouraria (C. e C.G.) Aes emitidas em circulao (C. e C.G.) Aes inativas (C. e C.G.) Aes no emitidas (C. e C.G.) Aes normativas (Jur.) Aes preferenciais com direito a dividendo cumulativo (C. e C.G.) Aes representativas do capital (C. e C.G.) Aes subscritas (C. e C.G.) Acompanhamento

Acondicionamento (s.), acondicionar (v.) Aconselhamento Acordo amigvel Acordo amigvel (extrajudicial) (Seg.) Acordo comercial Acordo compensatrio Acordo de "spread" a termo (Fin.) Acordo de cmbio a termo (Fin.) Acordo de cavalheiros Acordo de cesso Acordo de cesso/transferncia Acordo de colocao (Fin.) (EUA) Acordo de cooperao Acordo de licena (de fabricao) Acordo de liquidao a longo prazo (Seg.) (EUA) Acordo de no-reclamao mtua entre seguradoras (Seg.) Acordo de produtividade Acordo de recompra (Fin.) Acordo de taxa a termo (Fin.) Acordo de taxa de cmbio (Fin.) Acordo de voto Acordo extrajudicial (Jur.) Acordo final Acordo Geral de Tarifas e Comrcio - GATT Acordo Geral em Comrcio e Servios (ONU) Acordo, contrato, convnio (Jur.) Acordos de revenda (Fin.) Acordos de venda e recompra (Fin.) Acordos para transao/contrato futuro (Fin.) Acrscimo margem do lucro Acumulao de reservas (Seg.) Acumulao de risco (Seg.) Acusado (Jur.) Acusador (Jur.) Adaptao Adendo/aditivo (Jur.) Adequado Adiamento (C. e C.G.) Adiantamento (C. e C.G.) Adiantamento sobre Contratos de Cmbio - ACC (Fin.) Adiantamentos a empregados (C. e C.G.) Adiantamentos a fornecedores (C. e C.G.) Adiantamentos de fregueses/clientes (C. e C.G.) Adiantar (C. e C.G.) Adiar (C. e C.G.) Adio (C. e C.G.) Adicional (Seg.) Adicional de Imposto de Renda Estadual - AIRE (Jur.) Adido comercial Administrao (C. e C.G.) Administrao baseada em atividades (C. e C.G.) Administrao de assuntos do meio ambiente (C. e C.G.)

Administrao de base de dados (TI) Administrao de fideicomissos/"trust" (C. e C.G.) Administrao de fundos de clientes, sem restries (Fin.) Administrao de pessoal (C. e C.G.) Administrao de risco (C. e C.G.) Administrao de vendas (C. e C.G.) Administrao do escritrio (C. e C.G.) Administrao financeira (C. e C.G.) Administrao por crise (C. e C.G.) Administrao por exceo (C. e C.G.) Administrao por objetivos (C. e C.G.) Administrao/gerncia de linha (C. e C.G.) Administrador (C. e C.G.) Administrador de banco de dados (TI) Admisso Admitir pessoal Adotar Adulterao (Jur.) Adulterar (Jur.) Advertncia Advogado (Jur.) Advogado de defesa (Jur.) Aeronave Afetar Afetar desfavoravelmente/adversamente (C. e C.G.) Afluxo / ingresso de capital (Fin.) Afretamento Afundamento (Seg.) Agncia Agncia bancria (Fin.) Agncia Nacional das Telecomunicaes - ANATEL Agncia Nacional do Petrleo - ANP Agenciamento (Seg.) Agenda Agente (C. e C.G.) Agente (Seg.) Agente a del-credere (C. e C.G.) Agente autorizado / oficial Agente de seguros (Seg.) Agente emissor (Seg.) Agente exclusivo (C. e C.G.) Agente fiducirio (Fin.) Agente liquidador (Seg.) Agente liquidador externo (Seg.) gio (C. e C.G.) gio a termo (Fin.) gio no realizado (C. e C.G.) gio sobre emisso de aes (C. e C.G.) gio sobre obrigao/ttulo (C. e C.G.) Agiota Agitao Agravo (Jur.)

Agroindstria, agroempresa Agrupamento de computadores (TI) Ajuda Ajuda ampla Ajuda de custo Ajuizamento de causa (Jur.) Ajustamento de prmio (Seg.) Ajustar em detalhes, focar Ajuste (C. e C.G.) Ajuste de efeito retroativo (C. e C.G.) Ajuste de exerccio anterior (C. e C.G.) Ajuste pelos nveis de preos de reposio (C. e C.G.) Ajustes contbeis acumulados (C. e C.G.) Ajustes de converso (de demonstraes financeiras) de uma moeda para outra (C. e C.G.) Ajustes nos registros contbeis (C. e C.G.) Alarme (Seg.) Alarme de incndio (Seg.) Alavancagem financeira (Fin.) Alavancagem operacional (Fin.) Alcanar; atingir (v.) Aleatrio Alegao (Fin.) (EUA) Alfndega, aduana Algoritmo Alienao (C. e C.G.) Alienao de participao societria (C. e C.G.) Alienao fiduciria (Jur.) Alienar (C. e C.G.) Alijamento (Seg.) Alquota de imposto (Jur.) Almoo Almoxarifado (C. e C.G.) Alocao de despesas (Seg.) Alojamento Alta administrao Alta de preos rpida Alta prioridade (TI) Altamente endividado (Fin.) Alterao Alterar indevidamente Alto funcionrio Alto nvel Alto risco Alugar (dar em aluguel) Aluguel (s.); alugar, arrendar (v.) Aluguel com clusula de aquisio Aluguel de ttulos (Fin.) Alvar (Jur.) Alvar judicial (Jur.) Alvarenga (Seg.) Alvo Amassamento (Seg.)

Ambiente de controle (C. e C.G.) Amenizar Amigvel Amolgamento (Seg.) Amortizao (C. e C.G.) Amortizao acelerada (C. e C.G.) Amortizao de aes (C. e C.G.) Amortizar (C. e C.G.) Amostra Amostra probabilstica Amostra representativa Amostragem Amostragem aleatria (Aud.) Amostragem em auditoria (Aud.) Amostragem estatstica Amostragem estratificada Amostragem mltipla (Aud.) Amostragem no estatstica Amostragem por julgamento (Aud.) Amostragem seqencial Amostragem sistemtica Ampla gama de atividades Ampliao de crdito (Fin.) Amplitude Analfabeto Analisado por antigidade Analisar (C. e C.G.) Anlise (C. e C.G.) Anlise crtica de etapas Anlise de cargo Anlise de concorrncia Anlise de conta (Cont. e Cont.Ger.) Anlise de correlao Anlise de custo-benefcio Anlise de desempenho Anlise de entrada e sada Anlise de investimento (Fin.) Anlise de mercado Anlise de projeto Anlise de regresso Anlise de risco Anlise de risco (Seg.) Anlise de rotatividade Anlise de sensibilidade Anlise de sistemas (C. e C.G.) Anlise de tendncias Anlise de variaes Anlise economtrica (Cont. e Cont.Ger.) Anlise em profundidade Anlise estatstica Anlise estatstica (Seg.) Anlise funcional

Anlise mercadolgica (Fin.) Anlise por meio de quocientes (C. e C.G.) Anlise vertical (C. e C.G.) Analista (C. e C.G.) Analista de crdito (Fin.) Analista de risco de crdito (Fin.) Analista financeiro (Fin.) Ancoradouro; porto Anel de hidrantes (Seg.) Anexo Angstia e sofrimento (danos morais) (Seg.) Animao (Publicidade) Anistia (Jur.) Ano civil/calendrio Ano contbil/fiscal/social (C. e C.G.) Ano em curso Ano-base (Jur.) Anmalo; irregular Anotar Antecipao de Receita Oramentria - ARO Antedatar Antes dos impostos (C. e C.G.) Antitico / atico Antigidade (no emprego) Anual (Seg.) Anualizado Anualmente Anuidade diferida (Seg.) Anulao (C. e C.G.) Anular (C. e C.G.) Ao ano - a.a. (Fin.) Ao ms - a.m. (Fin.) Ao/por dia (Fin.) Apagar dados (TI) Aparelhar Aparelho de comunicao Apartamento Apartar (C. e C.G.) Apndice Aperfeioamento de pessoal Aperfeioamento do produto Apertado Aperto de crdito (Fin.) Aperto/apuro Aplicao Aplicao de rateio (Seg.) Aplicao financeira (Fin.) Aplicvel Apoio financeiro (Fin.) Aplice 3-D (desonestidade, desaparecimento, destruio) (Seg.) Aplice a prazo curto (Seg.) Aplice aberta (Seg.)

Aplice ajustvel (Seg.) Aplice ajustvel de mercadorias (Seg.) Aplice avaliada (Seg.) (EUA) (Reino Unido) Aplice com condies especficas (Seg.) Aplice de averbao (Seg.) Aplice de frota (Seg.) Aplice de limitao de perdas (Seg.) Aplice de riscos mltiplos (Seg.) Aplice de seguro (Seg.) Aplice de vida simples (Seg.) Aplice flutuante (Seg.) Aplice global (Seg.) Aplice individual (Seg.) Aplice mestre (Seg.) Aplice multirrisco (Seg.) Aplice plurianual (Seg.) Aplice por viagem (Seg.) (Reino Unido) Aplice transfervel (Seg.) Aplice vencida (Seg.) Aplices coletivas (Seg.) Aplices com cesso integral de responsabilidade (Seg.) Aporte de recursos (de acionistas/bancos) (Fin.) Aposentadoria (penses) (Seg.) Aposentadoria normal (Seg.) Aposentadoria precoce (Seg.) Apreamento pela taxa de retorno (C. e C.G.) Aprendizagem programada Aprendizagem, aprendizado Apresentao Apresentao do balano patrimonial (Cont. e Cont.Ger.) Apresentao e divulgao (C. e C.G.) Apresentao fidedigna/adequada (C. e C.G.) Apresentam adequadamente em todos os aspectos relevantes (EUA) (Aud.) Apresentar fidedignamente/ adequadamente (Aud.) Apressar Aprimorar Apropriao (C. e C.G.) Apropriao de custos (C. e C.G.) Apropriao de despesas (Cont. e Cont.Ger.) Apropriao indbita Apropriao indbita (Seg.) Apropriado Apropriar (C. e C.G.) Aprovao (C. e C.G.) Aprovao de crdito (Fin.) Aproveitador Aproveitvel Aproximao grosseira (C. e C.G.) Aproximar Aptido Aptido pessoal Apto

Aquisio (C. e C.G.) Aquisio de aes pelos administradores (Fin.) Aquisio de aes pelos administradores, com financiamento (Fin.) Aquisio de direito a benefcio (Seg.) Aquisio de uma empresa por outra ou um conglomerado (C. e C.G.) Aquisio do controle de uma empresa (C. e C.G.) Aquisio por compra (C. e C.G.) Arbitramento (Jur.) Arbitrariedade rbitro (Jur.) rbitro, mediador (Jur.) Arcar com os custos (C. e C.G.) Arcar com prejuzos (C. e C.G.) rea com excedente de mo-de-obra rea comercial (C. e C.G.) rea de crescimento rea de financiamentos (C. e C.G.) rea de livre comrcio (Cont. e Cont.Ger.) rea de Livre Comrcio das Amricas -ALCA rea de Livre Comrcio de Macap e Santana - ALCMS rea de produtos (C. e C.G.) rea de vendas (C. e C.G.) rea Econmica Europia - AEE rea problemtica reas de negcios (C. e C.G.) Argumento de vendas Armadilha Armador (Seg.) Armazm (C. e C.G.) Armazm a armazm (Seg.) Armazm alfandegado (C. e C.G.) Armazenamento (C. e C.G.) Armazenar (C. e C.G.) Arqueamento (Seg.) Arquitetura da rede (TI) Arquivar (C. e C.G.) Arquivar um processo, indeferir (Jur.) Arquivo (C. e C.G.) Arquivo confidencial Arquivo de programa (TI) Arquivo em forma de texto (TI) Arquivo em suspenso (C. e C.G.) Arquivo magntico (TI) Arquivo-mestre (C. e C.G.) Arquivos de impresso (TI) Arranha-cu Arranhadura (Seg.) Arrazoado (Jur.) Arredondar (C. e C.G.) Arrendador (C. e C.G.) Arrendamento (C. e C.G.) Arrendamento com alavancagem (C. e C.G.)

Arrendamento de bens do imobilizado equivalente a uma compra financiada (C. e C.G.) Arrendamento do tipo de venda (C. e C.G.) Arrendamento mercantil (C. e C.G.) Arrendamento operacional (C. e C.G.) Arrendamento para financiamento (Fin.) Arrendatrio (C. e C.G.) Arresto (Seg.) Arriscar Arrolar (C. e C.G.) Artesanato Arteso Aspecto Assalariado Assemblia de acionistas (Jur.) Assemblia Geral Extraordinria de Acionistas - AGE (Jur.) Assemblia Geral Ordinria de Acionistas - AGO (Jur.) Assero quanto apresentao e divulgao (Aud.) Assero quanto avaliao (Aud.) Assero quanto a direitos e obrigaes (Aud.) Assero quanto existncia (Aud.) Assero quanto integridade (Aud.) Assero quanto ocorrncia (Aud.) Assero quanto quantificao (Aud.) Asseres nas demonstraes financeiras/ contbeis (Aud.) Asseres, afirmaes (Aud.) Assessor (C. e C.G.) Assessor financeiro (Fin.) Assessorar (C. e C.G.) Assessoria estratgica (Fin.) Assessoria jurdica/legal (Jur.) Assinalar Assinatura Assinatura autorizada (Cont. e Cont.Ger.) Assinatura em branco Assistncia mdica administrada (Seg.) Assistncia tcnica Assistente (C. e C.G.) Assistente de auditoria (Aud.) Assistente de controladoria (Cont. e Cont.Ger.) Associao Associao Brasileira da Indstria de Computadores e Perifricos - ABICOMP (TI) Associao Brasileira da Indstria de Mquinas e Equipamentos - ABIMAQ Associao Brasileira das Empresas de Leasing - ABEL (Fin.) Associao Brasileira das Sociedades de Capital Aberto - ABRASCA (C. e C.G.) Associao Brasileira de Gerncia de Riscos - ABGR (Seg.) Associao Brasileira de Normas Tcnicas - ABNT Associao Brasileira de Software - ABES (TI) Associao Brasileira dos Analistas do Mercado de Capitais - ABAMEC (Fin.) Associao de classe Associao de Poupana e Emprstimo -APE (Fin.) Associao Europia de Livre Comrcio -AELC Associao Interamericana de Contadores - AIC - (C. e C.G.)

Associao Inter-Americana de Propriedade Industrial - ASIPI Associao Latino-Americana de Integrao - ALADI Associao Latino-Americana de Livre Comrcio - ALALC Associao mtua de seguro de responsabilidade civil martima (Seg.) Associao Nacional das Instituies de Mercado Aberto - ANDIMA (Fin.) Associao Nacional de Bancos de Investimento e Distribuidoras - ANBID (Fin.) Associao Nacional de Exportadores de Cereais - ANEC Associao Nacional de Fabricantes de Veculos Automotores - ANFAVEA Associao Nacional de Pesquisas Econmicas - ANPE Associao/ligao do auditor (com as demonstraes financeiras/contbeis da empresa, pelo trabalho feito) (Aud.) Assumir Assumir o escritrio Assuno de dvidas (Fin.) Assuno, suposio Assunto Assuntos fiscais (Jur.) Atacadista, distribuidor (C. e C.G.) Atacado (C. e C.G.) Atalho (TI) Atas At agora Atendimento a clientes especiais (de um banco) (Fin.) Atento ao oramento (C. e C.G.) Atestado de antecedentes (Jur.) Atestar (C. e C.G.) Atinente Atividade (ramo de negcio) Atividade auxiliar Atividade bancria (Fin.) Atividade cclica Atividade com investimento intensivo em imobilizado (C. e C.G.) Atividade econmica (C. e C.G.) Atividade sazonal (C. e C.G.) Atividades da operao (C. e C.G.) Atividades de "floating" (Fin.) Atividades de banco mltiplo (Fin.) Atividades de negociaes e investimentos (Fin.) Atividades dos bancos de investimento (Fin.) Atividades fora do pas, principalmente em parasos fiscais (Jur.) Atividades internacionais (Cont. e Cont.Ger.) Atividades relacionadas a financiamentos (Fin.) Ativo (C. e C.G.) Ativo a curtssimo prazo (C. e C.G.) Ativo a longo prazo (C. e C.G.) Ativo cedido em garantia (C. e C.G.) Ativo circulante (C. e C.G.) Ativo circulante lquido (C. e C.G.) Ativo consumvel (C. e C.G.) Ativo contingente (C. e C.G.) Ativo dado em garantia (Fin.) Ativo de imposto diferido (C. e C.G.) Ativo de realizao imediata (C. e C.G.)

Ativo deprecivel (C. e C.G.) Ativo diferido (C. e C.G.) Ativo disponvel (C. e C.G.) Ativo financeiro (Fin.) Ativo imobilizado (C. e C.G.) Ativo indisponvel (Cont. e Cont.Ger.) Ativo intangvel (C. e C.G.) Ativo lquido (C. e C.G.) Ativo lquido bsico (C. e C.G.) Ativo monetrio (C. e C.G.) Ativo no circulante (C. e C.G.) Ativo no financeiro (Cont. e Cont.Ger.) Ativo nominal (C. e C.G.) Ativo oculto (C. e C.G.) Ativo permanente (C. e C.G.) Ativo tangvel (C. e C.G.) Ativos arrendados (C. e C.G.) Ativos com incidncia de juros (Fin.) Ativos de hipotecas executadas (C. e C.G.) Ativos de reserva (C. e C.G.) Ativos geradores de receita (Fin.) Ativos no contabilizados (C. e C.G.) Ativos principais (C. e C.G.) Ativos produtivos (C. e C.G.) Ativos sem rendimento (Juros) (Fin.) Ativos tangveis (Seg.) Ativos/passivos no monetrios (C. e C.G.) Ato declaratrio (normativo) (Jur.) Ato doloso (Seg.) Ato dos acionistas ou dos diretores eleitos (C. e C.G.) Ato fortuito Ato ilegal; ilcito (Jur.) Ato normativo (Jur.) Atos ilegais praticados por empresas (Jur.) Atrao comercial (para vendas) Atrasado (dvida no paga no vencimento) (C. e C.G.) Atributos Atrito Atual Atualizao de sistemas (C. e C.G.) Atualizao em tempo real (TI) Atualizado (C. e C.G.) Aturio (Seg.) Audincia (Jur.) Audincia de instruo (Jur.) Auditar (Aud.) Auditor (Aud.) Auditor contnuo/recorrente (Aud.) Auditor externo (Aud.) Auditor independente (Aud.) Auditor interno (Aud.) Auditor precedente/anterior (Aud.)

Auditor principal (responsvel pela auditoria da parte principal de um grupo de empresas) (Aud.) Auditor recm-contratado (Aud.) Auditores Fiscais do Tesouro Nacional - AFTN (Aud.) Auditoria "de nterim", intermediria (Aud.) Auditoria administrativa (Aud.) Auditoria anual (Aud.) Auditoria ao redor do computador (Aud.) Auditoria atravs do computador (Aud.) Auditoria com o computador (Aud.) Auditoria de assuntos do meioambiente (Aud.) Auditoria de contas (Aud.) Auditoria de escopo limitado (Aud.) Auditoria de final de ano (Aud.) Auditoria de preveno de poluio (Aud.) Auditoria de sistema de computador (Aud.) Auditoria em conjunto (feita por mais de uma firma de auditoria, comum s parecer) (Aud.) Auditoria externa (Aud.) Auditoria independente (Aud.) Auditoria interna (Aud.) Auditoria obrigatria (Aud.) Auditoria operacional (Aud.) Auditoria peridica (Aud.) Auditoria preliminar (Aud.) Auditoria recorrente (Aud.) Auditorias simultneas (emisso de pareceres por mais de uma firma de auditoria) (Aud.) Auferir (C. e C.G.) Aumentar (C. e C.G.) Aumentar de valor (nos livros) (C. e C.G.) Aumento (C. e C.G.) Aumento de capital (C. e C.G.) Aumento de preo (C. e C.G.) Aumento de valor resultante de avaliao (C. e C.G.) Ausncia (do trabalho) Ausncia devido a doena (empregado) Austeridade monetria (Fin.) Autarquia Autenticado (cpia etc.) (Jur.) Autenticar (Jur.) Autntico (adj.) (Jur.) Auto de infrao (fiscal) (Jur.) Auto-avaliao Auto-estrada Autofinanciamento Automao Automao de dados (TI) Autnomo Autoridade Autoridade de aceitao (Seg.) Autoridade fiscal federal (Jur.) Autoridade fiscalizadora (C. e C.G.) Autoridade para executar Autoridades da imigrao

Autoridades fiscais/tributrias (Jur.) Autoridades normativas (Jur.) Autorizao Autos de processo (Jur.) Auto-seguro (Seg.) Auto-suficincia Autuao (Jur.) Auxiliar Auxiliar de escritrio (C. e C.G.) Auxlio-doena Auxlio-funeral Auxlio-maternidade Auxlio-natalidade Aval (Jur.) Avaliao (C. e C.G.) Avaliao (Seg.) Avaliao atuarial (Seg.) Avaliao de bens do imobilizado (C. e C.G.) Avaliao de cargo (C. e C.G.) Avaliao de crdito (C. e C.G.) Avaliao de desempenho (C. e C.G.) Avaliao de estoques (C. e C.G.) Avaliao de mercado (C. e C.G.) Avaliao de risco (C. e C.G.) Avaliao de risco (Seg.) Avaliao de transao de cmbio a termo, aplicando-se a taxa corrente pelo perodo restante (Fin.) Avaliao do projeto (C. e C.G.) Avaliao do trabalho de um especialista /perito (Aud.) Avaliaes de empresas por rentabilidade (Cont. e Cont.Ger.) Avaliador (C. e C.G.) Avaliador (Seg.) Avaliar (C. e C.G.) Avaliar novamente (C. e C.G.) Avano importante Avaria (Seg.) Avaria grossa (Seg.) Avaria particular (Seg.) Aventureiro Averbar (Jur.) Avisar Aviso (C. e C.G.) Aviso de crdito (C. e C.G.) Aviso de entrega (C. e C.G.) Aviso de remessa (C. e C.G.) Aviso de renovao (Seg.) Aviso de sinistro (Seg.) Aviso de vencimento (Seg.) Aviso prvio Aviso prvio (Seg.) Bagagem Baixa (C. e C.G.) Baixa prioridade (TI)

Baixa rentabilidade (Cont. e Cont.Ger.) Baixar (portaria, regulamento) (Jur.) Baixar/dar baixa (C. e C.G.) Baixas para despesas, retiradas, vendas (de itens do imobilizado) (C. e C.G.) Baixo risco Balana comercial Balana comercial favorvel Balanceamento de conta (Cont. e Cont.Ger.) Balancear (C. e C.G.) Balancete (C. e C.G.) Balancete de verificao (C. e C.G.) Balancete final (C. e C.G.) Balano de pagamentos Balano intermedirio (C. e C.G.) Balano patrimonial (C. e C.G.) Balano patrimonial preliminar (C. e C.G.) Balco Balsa Bancarrota (C. e C.G.) Banco (Fin.) Banco agente (Fin.) Banco Central do Brasil - BACEN (Fin.) Banco Central Norte-Americano (Fin.) (EUA) Banco comercial (Fin.) Banco correspondente (Fin.) Banco de atacado (Fin.) Banco de compensao (Fin.) Banco de dados (TI) Banco de Exportao e Importao dos Estados Unidos - EXIMBANK Banco de investimentos (Fin.) Banco depositrio (Fin.) Banco do Nordeste do Brasil - BNB Banco emissor (Fin.) Banco hipotecrio (Fin.) Banco Interamericano de Desenvolvimento - BID Banco Internacional de Reconstruo e Desenvolvimento - BIRD Banco Latino-Americano de Exportao - BLADEX (Fin.) Banco licenciado (Fin.) Banco mltiplo (Fin.) Banco Nacional de Desenvolvimento Econmico e Social - BNDES Banda/faixa cambial (Fin.) Banqueiro Barataria (Seg.) Barato Barcaa (chata) Barganha Barreira alfandegria Barreiras comerciais Base (C. e C.G.) Base (de avaliao) de registro contbil (C. e C.G.) Base acadmica Base alternativa de clculo de salrios - Seguro de lucros cessantes (Seg.)

Base contbil abrangente (C. e C.G.) Base de custo (C. e C.G.) Base de dados (TI) Base de Informaes (TI) Base eqitativa/de valor justo (C. e C.G.) Base monetria Base recorrente (peridica) (C. e C.G.) Bem do imobilizado (C. e C.G.) Bem fungvel (C. e C.G.) Bem inativo (C. e C.G.) Bem infungvel (C. e C.G.) Bem mvel (C. e C.G.) Bem-conceituado Bem-conhecido Bem-estabelecido Bem-estar social Bem-feito Bem-informado Beneficirio (Seg.) Benefcio (Seg.) Benefcio de acidentes do trabalho (Seg.) Benefcio em pagamento nico (Seg.) Benefcio fiscal (Seg.) Benefcio marginal (C. e C.G.) Benefcio mnimo (Seg.) Benefcio por invalidez (Seg.) Benefcio por morte (Seg.) Benefcios acumulados (Seg.) Benefcios adicionais (C. e C.G.) Benefcios de aposentadoria (penses) (Seg.) Benefcios econmicos futuros (Fin.) Benefcios opcionais (Seg.) Benefcios pagos de planos de penso (penses) (Seg.) Benefcios pendentes (Seg.) Benefcios por servio anterior (Seg.) Benefcios ps-admisso (penses) Benefcios ps-aposentadoria (penses) (Seg.) Benefcios resgatveis (Seg.) Benfeitoria (C. e C.G.) Benfeitoria em propriedade arrendada (C. e C.G.) Benfeitorias (Seg.) Bens (C. e C.G.) Bens alodiais (Jur.) Bens de capital (C. e C.G.) Bens de consumo (C. e C.G.) Bens de consumo durveis (C. e C.G.) Bens durveis (C. e C.G.) Bens em condomnio (C. e C.G.) Bens empenhados (C. e C.G.) Bens imveis (C. e C.G.) Bens no-durveis (C. e C.G.) Bens pessoais (Seg.)

Bens semoventes (C. e C.G.) Biblioteca (TI) Biblioteca de programas (TI) Bilhes Bitributao (Jur.) Bloco de anotaes Bloco de moedas (Fin.) Boa-f (Jur.) Boicote (s.); boicotar (v.) Boletim informativo Boleto (Fin.) Bolsa de empregos Bolsa de futuros (Fin.) Bolsa de mercadorias Bolsa de Mercadorias e de Futuros - BM&F Bolsa de valores (Fin.) Bolsa de Valores de So Paulo - BOVESPA (Fin.) Bolsa de Valores do Rio de Janeiro - BOVERJ (Fin.) Bolsa educacional Bonificao (C. e C.G.) Bonificao (publicidade) Bonificao em aes (C. e C.G.) Bnus (Seg.) Bnus de emisso Bnus de subscrio Bnus do Banco Central - BBC (Fin.) Bnus do Tesouro Nacional - BTN (Fin.) Bnus do Tesouro Nacional Fiscal - BTNF (Fin.) Box de opes (Fin.) Brigada de incndio (Seg.) Brochura Bruto (C. e C.G.) Bureau de servios (de computao) (TI) Burlar Burocracia Busca (s.); buscar (v.) Buscar opinies Cabealho (C. e C.G.) Cabvel Cabo (dlar-cabo) (Fin.) Cabotagem (Seg.) Cadastro Cadastro Geral de Contribuintes - CGC (Jur.) Cadastro Geral de Empregados e Desempregados - CAGED Cadastro Nacional de Pessoa Jurdica - CNPJ (Jur.) Cadeado Cadeia (TI) Cadeia de distribuio Cadeia de lojas/de restaurantes Caderneta de depsito em poupana (Fin.) Caducado (C. e C.G.) Caducar (patente) (C. e C.G.)

Cais Cais a cais (Seg.) Caixa "dois" (C. e C.G.) Caixa (C. e C.G.) Caixa automtico em banco (Fin.) Caixa de banco (Fin.) Caixa de correspondncia computadorizada (TI) Caixa de dilogo (TI) Caixa de sugestes Caixa e bancos (C. e C.G.) Caixa Econmica Federal - CEF (Fin.) Caixa em mos (C. e C.G.) Caixa pequeno (C. e C.G.) Caixa postal Caixa-forte (C. e C.G.) Caixa-forte subterrnea (C. e C.G.) Calcular "por dentro" (somar de novo ao valor de um bem, um lucro ou uma receita o valor do imposto correspondente antes d Calcular (C. e C.G.) Calcular mal (C. e C.G.) Calote financeiro (Fin.) Cmara de comrcio Cmara de compensao (Fin.) Cmara de Liquidao e Custdia - CLC (Fin.) Cmbio (Fin.) Cmbio bloqueado (Fin.) Cmbio contratado (Fin.) Cmbio exterior (Fin.) Camel Caminho de acesso a dados (TI) Campanha publicitria (Publicidade) Campo (espao) para melhoramento Canais de comunicao (C. e C.G.) Canal de distribuio (Seg.) Cancelamento (C. e C.G.) Cancelamento (Seg.) Cancelamento de dbitos fiscais (Jur.) Cancelamento e compensao de tributos (Jur.) Cancelamento voluntrio de plano (Seg.) Candidato Canhoto de cheques (C. e C.G.) Canhoto de documentos (C. e C.G.) Canibalizar Capacidade Capacidade (Seg.) Capacidade analtica e de julgamento (Aud.) Capacidade de endividamento (Fin.) Capacidade de gerar lucros (C. e C.G.) Capacidade de gerar receita (C. e C.G.) Capacidade de julgamento (C. e C.G.) Capacidade de ler e escrever Capacidade de pagamento dos clientes (C. e C.G.) Capacidade de pagar (Fin.)

Capacidade exeqvel de tomar emprstimo (Fin.) Capacidade financeira para obter crdito (Fin.) Capacidade fsica operacional (C. e C.G.) Capacidade ideal (C. e C.G.) Capacidade instalada (C. e C.G.) Capacidade ociosa (C. e C.G.) Capacidade operacional (C. e C.G.) Capacidade produtiva (C. e C.G.) Capacidade/competncia Capacidades bsicas de computador (TI) Capataz, chefe de turma Capital (C. e C.G.) Capital autorizado (C. e C.G.) Capital com direito a voto/votante (Jur.) Capital contaminado (Jur.) Capital de giro lquido (C. e C.G.) Capital de giro negativo (C. e C.G.) Capital de giro/circulante (C. e C.G.) Capital de risco (C. e C.G.) Capital declarado (C. e C.G.) Capital emitido (C. e C.G.) Capital estrangeiro (C. e C.G.) Capital excedente (C. e C.G.) Capital fixo (C. e C.G.) Capital integralizado (C. e C.G.) Capital integralizado superior ao valor nominal (C. e C.G.) Capital no integralizado (C. e C.G.) Capital nominal (C. e C.G.) Capital sem direito a voto (Jur.) Capital social em aes (C. e C.G.) Capital subscrito (C. e C.G.) Capital sujeito a risco (C. e C.G.) Capital totalmente integralizado (C. e C.G.) Capitalista (C. e C.G.) Capitalizao (Seg.) Capitalizao de emprstimos externos (C. e C.G.) Capitalizao de juros (C. e C.G.) Capitalizao de lucros e reservas (C. e C.G.) Capitalizar (C. e C.G.) Capotamento (Seg.) Captao de recursos financeiros (Fin.) Captao externa (Fin.) Captao no mercado aberto (Fin.) Captaes no exterior (Fin.) Captaes no pas (Fin.) Captura (Seg.) Caracterstica Carncia (Seg.) Carga Carga a granel (Seg.) Carga area Carga de dados (TI)

Carga de incndio (Seg.) Carga de trabalho Carga transportada no convs (Seg.) Carga transportada no poro (Seg.) Carga tributria (Jur.) Carimbo de borracha Carn-leo (Jur.) Caro Carreto Carta branca Carta complementar Carta de "conforto" (Aud.) Carta de comprometimento de crdito (Fin.) Carta de confirmao de cumprimento de clusulas contratuais (Fin.) Carta de contratao (Aud.) Carta de crdito (Fin.) Carta de crdito de exportao (Fin.) Carta de crdito de importao (Fin.) Carta de crdito de operao casada (Fin.) Carta de crdito garantido (Fin.) Carta de crdito irrevogvel (Fin.) Carta de crdito no transfervel (Fin.) Carta de encaminhamento Carta de inteno (Jur.) Carta de representao (Aud.) Carta de responsabilidade/representao da administrao (Aud.) Carta patente Carta precatria de citao e penhora (Jur.) Carta rogatria (Jur.) Carta-circular Carto de apontamento de horas de trabalho (C. e C.G.) Carto de banco (Fin.) Carto de crdito (Fin.) Carto de dbito (Fin.) Carto de Identificao do Contribuinte - CIC (Jur.) Carto de ponto (C. e C.G.) Carto magntico (Fin.) Cartas de concordncia (para utilizao de parecer em publicaes) (Aud.) Carteira (Seg.) Carteira de cmbio (Fin.) Carteira de emprstimos (Fin.) Carteira de investimentos (Fin.) Carteira de pedidos (C. e C.G.) Carteira de seguros (Seg.) Cartel (C. e C.G.) Cartes de assinaturas (C. e C.G.) Cartrios pblicos (Jur.) Caso Casualidade Catalisador Catlogo Catstrofe (Seg.)

Cauo (Fin.) Caucionrio (Fin.) Causa direta / prxima (Seg.) Causa fortuita (Seg.) Cautela Cedente Cedente (Seg.) Ceder a... (Seg.) Cdula de anlise (C. e C.G.) Cdula de registro de erro Clula (TI) Clulas de trabalho Cem por cento Censo Centavos Centenas Centrais Eltricas Brasileiras S.A. - ELETROBRS Central de Custdia e de Liquidao Financeira de Ttulos - CETIP (Fin.) Central Geral dos Trabalhadores - CGT Central nica de Trabalhadores - CUT Centro das Indstrias do Estado de So Paulo - CIESP Centro de custo (C. e C.G.) Centro de Estatstica e Informaes - CEI Centro de Informaes - CI (TI) Centro de lucros (C. e C.G.) Centro de negcios (C. e C.G.) Centro de Processamento de Dados - CPD (TI) Centro Integrado de Apoio Criana - CIAC Centro Tcnico Aeroespacial - CTA Certido de bem imvel (Jur.) Certido negativa (Jur.) Certido Negativa de Dbito - CND (Jur.) Certido negativa de impostos (Jur.) Certificado (Seg.) Certificado de aes; cautela: ttulo mltiplo (Jur.) Certificado de Depsito Bancrio -CDB (Fin.) Certificado de Depsito Interfinanceiro - CDI (Fin.) Certificado de origem Certificado de Participao em Reflorestamento - CPR Certificado de Privatizao - CP Certificado de registro de capital (Jur.) Certificado de renovao (Seg.) Certificado de seguro (Seg.) Certificado de transferncia (C. e C.G.) Certificado do Tesouro Nacional - CTN Certificado provisrio (C. e C.G.) Certificado/cautela de aes (Jur.) Certificados de depsito a prazo (Fin.) Certificados de depsito com taxa fixa (Fin.) Certificados de depsito com taxa flutuante (Fin.) Cesso (Seg.) Cesso de "export notes" (Fin.)

Cesso de participao acionria (Jur.) Cessionrio (C. e C.G.) Cesta de ndices Cesta de moedas (Fin.) Chcara Chamada (para pagamento de aes ou fundos emprestados ou para entrega de garantia adicional) (Fin.) Chamada (que um programa faz a outro) (TI) Chata (barcaa) Chata (Seg.) Chave (para acesso ao sistema) (TI) Chave (TI) Chaves de teste de telex Chefe Cheque (C. e C.G.) Cheque administrativo (C. e C.G.) Cheque avulso (C. e C.G.) Cheque cancelado (C. e C.G.) Cheque cruzado (C. e C.G.) Cheque de viagem (C. e C.G.) Cheque em branco (C. e C.G.) Cheque no descontado (C. e C.G.) Cheque pessoal (Fin.) Cheque ps-datado (com data futura) (C. e C.G.) Cheque pr-datado (com data atual para desconto futuro) (C. e C.G.) Cheque sem fundos (C. e C.G.) Cheque visado (C. e C.G.) Chuveiros automticos (Seg.) Ciclo comercial (C. e C.G.) Ciclo contbil (C. e C.G.) Ciclo de fluxo de caixa (C. e C.G.) Ciclo de funcionamento em paralelo (TI) Ciclo de negcios (C. e C.G.) Ciclo de produo (C. e C.G.) Ciclo econmico (C. e C.G.) Ciclo operacional (C. e C.G.) Ciclone (Seg.) Cidado/cidadania Cifrao (TI) Cifras Cifras arredondadas (C. e C.G.) Cilada Cinta transportadora Circularizao (Aud.) Ciso (Jur.) Ciso parcial (Jur.) Ciso total (Jur.) Citao (Jur.) Citao judicial (Jur.) Classificao Classificao de pessoal Classificao de um banco no setor da atividade bancria ("ranking") (Fin.) Classificao do desempenho

Classificao por mritos Classificar (C. e C.G.) Clusula (Jur.) Clusula (Seg.) Clusula de abandono (Seg.) Clusula de ajuste (Jur.) Clusula de arbitragem (Seg.) Clusula de beneficirio (Seg.) Clusula de cavacos (Seg.) Clusula de classificao (Seg.) Clusula de controle de sinistros pelo ressegurador (Seg.) Clusula de culpabilidade mtua (Seg.) Clusula de custo de reposio (Seg.) (EUA) Clusula de excluso das fundaes (Seg.) Clusula de indenizao direta pelo resseguro (Seg.) (Reino Unido) Clusula de jurisdio (Seg.) Clusula de minimizao de perdas (martimo) (Seg.) Clusula de outros seguros (Seg.) Clusula de rateio (Seg.) Clusula de renovao (Seg.) Clusula de responsabilidade civil de obras terminadas (Seg.) Clusula de resseguro (Seg.) Clusula de riscos de guerra (Seg.) (EUA) Clusula de rtulos (Seg.) Clusula de seguro conjunto (Seg.) (Reino Unido) Clusula de valor de mercado (Seg.) Clusula de valor de novo (Seg.) Clusula de vencimento antecipado (Fin.) Clusula hipotecria (Seg.) Clusulas (de contrato) (Jur.) Clusulas da aplice (Seg.) Clusulas dos seguradores de Londres (Seg.) (Reino Unido) Clusulas restritivas (Jur.) Cliente (C. e C.G.) Cliente com saldo credor (C. e C.G.) Cliente do exterior (C. e C.G.) Clientela (C. e C.G.) Clientes principais (C. e C.G.) Clique (s.), clicar (v.) (TI) Coberta (situao em que os riscos de juros e mercado esto cobertos) (Fin.) Coberto provisoriamente (Seg.) Cobertura "guarda-chuva" (Seg.) (EUA) Cobertura (Seg.) Cobertura 24 horas (Seg.) Cobertura a primeiro risco (Seg.) Cobertura acessria (Seg.) Cobertura ampla (Seg.) Cobertura cambial (Fin.) Cobertura com base na data da ocorrncia (Seg.) Cobertura com base na data da reclamao (Seg.) Cobertura de aluguel (Seg.) Cobertura de automvel (Seg.)

Cobertura de capital (C. e C.G.) Cobertura de desapropriao (Seg.) (Reino Unido) Cobertura de despesas com funeral (Seg.) Cobertura de diferena nas condies (Seg.) Cobertura de doena terminal (Seg.) Cobertura de equipamento eletrnico de processamento de dados (Seg.) Cobertura de folha de pagamento (Seg.) Cobertura de invalidez (Seg.) Cobertura de tumultos e comoo civil (Seg.) Cobertura independente de culpa (Seg.) (EUA) Cobertura sazonal (Seg.) Cobertura securitria (Seg.) Cobertura sujeita a rateio (Seg.) Cobertura temporria (Seg.) Cobertura vencida (Seg.) Cobrador (C. e C.G.) Cobrana (C. e C.G.) Cobrana de impostos (Jur.) Cobrvel (C. e C.G.) Cobrir as despesas (C. e C.G.) Codificao Codificao (TI) Cdigo binrio (TI) Cdigo Civil (Jur.) Cdigo Comercial (Jur.) Cdigo de barra (TI) Cdigo de conduta Cdigo de Defesa do Consumidor - CDC (Jur.) Cdigo de tica profissional Cdigo Penal (Jur.) Cdigo Tributrio Nacional - CTN (Jur.) Cdigos de autenticao Cdigos de autorizao de acesso ao terminal (TI) Cdigos de identificao Coeficiente (C. e C.G.) Coeficientes-chave (C. e C.G.) Cofre particular em banco (Fin.) Cofres, cofres especiais Coligada (C. e C.G.) Coliso (Seg.) Colocao de executivos Colocao direta (Fin.) Colocao privada (Fin.) Colocao pblica (Fin.) Colocaes de ttulos privados (Fin.) Coluna Coluso Com a presente Com Avaria Particular - CAP (Seg.) Com defeito Com direitos (C. e C.G.) Com dividendo (Fin.)

Com falta de Com iseno de interesses (em transao) (C. e C.G.) Com participao nos lucros (Seg.) (Reino Unido) Combinao Combinao de atividades de "marketing" Combinao de empresas (C. e C.G.) Combusto espontnea (Seg.) Combustvel (Seg.) Comerciante (C. e C.G.) Comrcio (C. e C.G.) Comrcio bilateral (entre dois pases) (C. e C.G.) Comrcio de produtos bsicos/primrios (C. e C.G.) Comrcio de troca (Cont. e Cont.Ger.) Comrcio exterior (C. e C.G.) Comrcio internacional (Cont. e Cont.Ger.) Comrcio interno (C. e C.G.) Comisso (em transaes) (Fin.) Comisso (Seg.) Comisso adicional (Seg.) Comisso contingente (Seg.) Comisso da "underwriter" de valores mobilirios (Fin.) Comisso de Benefcios Fiscais e Programas Especiais de Exportao - BEFIEX Comisso de corretagem (Seg.) Comisso de direo, comit diretor (orientador) (C. e C.G.) Comisso de Incentivos Exportao - CIEX Comisso de resseguro (Seg.) Comisso de Valores Mobilirios - CVM (C. e C.G.) Comisso Interna de Preveno de Acidentes - CIPA Comisso Nacional de Bolsas de Valores -CNBV Comisso restituda (Seg.) Comisso sobre lucros (Seg.) Comisso sobre prmios emitidos (Seg.) Comisso sobre vendas Comisso/comit de auditoria (C. e C.G.) Comisses de trabalhadores (C. e C.G.) Comisses pendentes (Seg.) Comit Comit da administrao (C. e C.G.) Comit de Contabilidade Financeira e Gerencial (IFAC) (C. e C.G.) Comit de Divulgao do Mercado de Capitais - CODIMEC (C. e C.G.) Comit de Normas Contbeis Internacionais - IASC (C. e C.G.) Comit de Poltica Monetria - COPOM Comit do Setor Pblico do IFAC - CSP (Aud.) Comit executivo (C. e C.G.) Comit Internacional de Prticas de Auditoria (IFAC) (C. e C.G.) Comit para assunto especfico (C. e C.G.) Comoo civil (Seg.) Comodato (Jur.) Companhia (C. e C.G.) Companhia controladora "holding" (C. e C.G.) Companhia cedente (Seg.) Companhia de investimentos (Fin.) Companhia de seguros (Seg.)

Companhia Estadual de Tecnologia de Saneamento Bsico e Defesa do Meio-Ambiente - CETESB Companhia estatal (Seg.) Companhia hipotecria (Fin.) Companhia limitada - Cia. (C. e C.G.) Companhia mtua (Seg.) Companhia operante (C. e C.G.) Companhia Securitizadora de Crditos Financeiros (Fin.) Companhias de capitalizao (Seg.) Comparabilidade (de informaes financeiras) (C. e C.G.) Comparecimento Compartilhamento de dados (TI) Compartilhamento de recursos (TI) Compartilhamento de tempo Compasso de espera Compensao (C. e C.G.) Compensao baseada em aes (Cont. e Cont.Ger.) Compensao de ativos e passivos (Cont. e Cont.Ger.) Compensao de cheques (Fin.) Compensao de ttulos (Fin.) Compensao por perdas e danos Compensar (montantes devedores e credores) (Cont. e Cont.Ger.) Compensar um cheque (C. e C.G.) Competncia (incluindo qualificao)profissional Competncia no cargo Compilao Componente Componentes das demonstraes financeiras / contbeis (Cont. e Cont.Ger.) Comportamento de compradores (C. e C.G.) Comportamento do consumidor (C. e C.G.) Comportamento/atitude profissional (Aud.) Composio com credores (C. e C.G.) Compra (C. e C.G.) Compra de aes ordinrias (C. e C.G.) Compra de bens de forma global - "porteira fechada" (C. e C.G.) Compra e venda de ttulos no mesmo dia (Fin.) Comprado em excesso (Fin.) Comprador (C. e C.G.) Comprar ttulos/aes na expectativa de alta/baixa (Fin.) Compras de material de consumo/de suprimentos (C. e C.G.) Compreender Compresso de dados (TI) Compromisso (C. e C.G.) Compromisso obrigatrio (C. e C.G.) Compromisso para aquisio de imobilizado (C. e C.G.) Compromissos de recompra do mercado monetrio (Fin.) Comprovao de perda ou prejuzo (C. e C.G.) Comprovante (C. e C.G.) Comprovante de caixa (C. e C.G.) Comprovante de depsito bancrio (C. e C.G.) Comprovante de lanamento (C. e C.G.) Computador (TI) Computador autnomo (TI)

Computador central de rede (TI) Computador de aplicao geral (TI) Computador de grande porte (TI) Computador principal (TI) Computadorizado (TI) Comunho de bens Comunicao Comunicado imprensa Comunidade Econmica Europia - CEE Comutao (Seg.) Concedente de crdito (Fin.) Conceito de correlao entre receitas e despesas (C. e C.G.) Conceito de relevncia (C. e C.G.) Conceito de valor contbil (Cont. e Cont.Ger.) Conceitos e metodologias para avaliao de empresas (Cont. e Cont.Ger.) Conceituada reputao Concesso Concesso de crdito (Fin.) Concessionrio (C. e C.G.) Concessor de emprstimos (Fin.) Concessor de licena (C. e C.G.) Concluso Concluso atingida/a que se chegou (C. e C.G.) Conclusivo Concordar Concordar/contribuir Concordata (Jur.) Concorrncia (C. e C.G.) Concorrncia desleal (C. e C.G.) Concorrncia pblica (C. e C.G.) Concorrente (C. e C.G.) Concorrente desconhecido (C. e C.G.) Condio preexistente (Seg.) Condies (clusulas) de emprstimos/ financiamentos (Fin.) Condies (Seg.) (Reino Unido) Condies de crdito (Fin.) Condies de licitao (C. e C.G.) Condies de venda (C. e C.G.) Condies desfavorveis (C. e C.G.) Condies especiais (Seg.) Condies estatutrias (Seg.) Condies gerais (Seg.) Condies padro de aplice (Seg.) Conduo dos negcios (C. e C.G.) Conduta desonrosa Conferncia Conferncia (mais de duas pessoas na mesma ligao telefnica) Conferncia das transaes (C. e C.G.) Conferir (C. e C.G.) Confiabilidade (C. e C.G.) Confiana (C. e C.G.) Confivel (C. e C.G.)

Confivel/confiar (C. e C.G.) Confidencial Configurao (equipamentos interconectados e programados para serem um s sistema) (TI) Configurao (TI) Confirmao (Aud.) Confirmao bancria (Aud.) Confirmao de cobertura (Seg.) (Reino Unido) Confirmao de recebimento (C. e C.G.) Confirmao negativa (Aud.) Confirmao positiva (Aud.) Confirmaes recebidas (de circularizao) (C. e C.G.) Confiscar Confisco (Seg.) Conflito de interesses (C. e C.G.) Congelar Conglomerado (C. e C.G.) Congresso Nacional Conhecimento de embarque Conhecimento de embarque areo (C. e C.G.) Conhecimento do negcio (C. e C.G.) Conhecimento especializado (C. e C.G.) Conhecimento sem ressalva (Seg.) Conhecimentos especializados/habilidades em setores de atividades (C. e C.G.) Conjunto de bens (de uma pessoa) Conjunto de medidas que resultam em reestruturao organizacional (C. e C.G.) Conluio (Seg.) Conscincia sobre custos (C. e C.G.) Conselho Administrativo de Defesa Econmica - CADE Conselho consultivo (C. e C.G.) Conselho de administrao (C. e C.G.) Conselho de administrao de Fundaes (C. e C.G.) Conselho de contribuintes (Jur.) Conselho de Desenvolvimento Industrial - CDI Conselho de Poltica Aduaneira - CPA Conselho Federal de Contabilidade - CFC (C. e C.G.) Conselho fiscal (C. e C.G.) Conselho Interministerial de Preos - CIP Conselho Interministerial de Salrios de Empresas Estatais - CISE Conselho Monetrio Nacional - CMN (Fin.) Conselho Nacional da Poltica Fazendria - CONFAZ (Fin.) Conselho Nacional das Zonas de Processamento de Exportao - CZPE Conselho Nacional de Abastecimento (Anteriormente, CFP - Companhia de Financiamento da Produo) - CONAB Conselho Nacional de Desenvolvimento Cientfico e Tecnolgico - CNPq Conselho Nacional de Informtica e Automao - CONIN (TI) Conselho Nacional de Poltica Salarial - CNPS Conselho Nacional de Seguros Privados - CNSP (Seg.) Conselho Nacional de Servio Social - CNSS Conselho Nacional de Siderurgia - CONSIDER Conselho Nacional de Telecomunicaes -CONTEL Conselho Nacional do Petrleo - CNP Conselho Regional de Contabilidade - CRC (C. e C.G.) Conselho Regional de Economia - CRE (C. e C.G.)

Conselho Regional de Tcnicos em Administrao - CRTA (C. e C.G.) Consenso Consentimento Conseqncia Conseqncias fiscais (Jur.) Conservadorismo (C. e C.G.) Consignao (em) (C. e C.G.) Consignador (C. e C.G.) Consignatrio (C. e C.G.) Consignatrio (Seg.) Console (teclado e vdeo) (TI) Controles de aplicativos (TI) Consolidao (C. e C.G.) Consolidao das Leis do Trabalho - CLT Consolidao linha a linha (C. e C.G.) Consrcio (Jur.) Consrcio de bancos (Fin.) Consrcio de seguradoras (Seg.) Constituio de companhia (Jur.) Constituir uma pessoa jurdica (Jur.) Construes em andamento (C. e C.G.) Consubstanciar/comprovar (C. e C.G.) Consulta Consultor (Seg.) Consultor de investimentos (Fin.) Consultoria de organizao (C. e C.G.) Consultoria de recursos humanos Consumidor (C. e C.G.) Consumidor final (C. e C.G.) Consumidor interno (C. e C.G.) Consumo (C. e C.G.) Consumo de material (C. e C.G.) Consumo per capita Conta (C. e C.G.) Conta bancria (C. e C.G.) Conta bloqueada (Fin.) Conta cativa (C. e C.G.) Conta congelada (Fin.) Conta conjunta (Fin.) Conta corrente (C. e C.G.) Conta de adiantamento (C. e C.G.) Conta de capital (C. e C.G.) Conta de cobrana duvidosa (C. e C.G.) Conta de compensao (C. e C.G.) Conta de controle (C. e C.G.) Conta de correspondentes no pas e no exterior (contas do banco com outros bancos) (Fin.) Conta de depsito a prazo (Fin.) Conta de depsito vista em banco (Fin.) Conta de depsito para poupana (Fin.) Conta de despesa (C. e C.G.) Conta de lucros e perdas (C. e C.G.) Conta de poupana (Fin.) Conta de reteno de correspondncia (Fin.)

Conta do resultado (C. e C.G.) Conta em aberto (C. e C.G.) Conta em forma de "T" (C. e C.G.) Conta em suspenso (C. e C.G.) Conta garantida (C. e C.G.) Conta inativa (C. e C.G.) Conta inativa (Cont. e Cont.Ger.) Conta pessoal (C. e C.G.) Conta pr-memria (C. e C.G.) Conta subsidiria (C. e C.G.) Conta transitria (C. e C.G.) Conta vinculada (C. e C.G.) Contabilidade (C. e C.G.) Contabilidade a valores atuais (C. e C.G.) Contabilidade criativa (C. e C.G.) Contabilidade de custos (C. e C.G.) Contabilidade fiduciria (C. e C.G.) Contabilidade financeira (C. e C.G.) Contabilidade gerencial (C. e C.G.) Contabilidade industrial (C. e C.G.) Contabilidade integrada (C. e C.G.) Contabilidade que leva em conta os efeitos da inflao (C. e C.G.) Contabilizao baseada na competncia (de exerccios) (C. e C.G.) Contabilizao de arrendamentos (Cont. e Cont.Ger.) Contabilizar (C. e C.G.) Conta-depsito; conta bancria que, geralmente, rende juros (Fin.) Contador (C. e C.G.) Contador auxiliar (C. e C.G.) Contador snior (C. e C.G.) Contador-geral (C. e C.G.) Contagem cclica/rotativa (C. e C.G.) Contagem de estoques (C. e C.G.) Contagem de valores mobilirios (C. e C.G.) Contagens em sistema de rodzio (C. e C.G.) Contagens por teste (C. e C.G.) Contaminao (Seg.) Contaminar (C. e C.G.) Conta-movimento (C. e C.G.) Contas a pagar (C. e C.G.) Contas a pagar a fornecedores (C. e C.G.) Contas a receber (C. e C.G.) Contas a receber com direito a reclamao/recurso (C. e C.G.) Contas a receber de bancos (C. e C.G.) Contas a receber de clientes (C. e C.G.) Contas a receber descontadas (C. e C.G.) Contas a receber negociadas (C. e C.G.) Contas canceladas (de clientes falecidos) (Fin.) Contas de comerciantes (C. e C.G.) Contas interbancrias (Fin.) Contato Contemplar/considerar Contedo

Contedo (Seg.) Contingncia (C. e C.G.) Contingncia de ganho (C. e C.G.) Contingncia fiscal (Jur.) Continuao Continuar Continuidade Continuidade operacional/normal dos negcios da empresa (C. e C.G.) Contornar Contra lavagem de dinheiro Contrabando Contrao de crdito (C. e C.G.) Contra-entrega Contrapartida (C. e C.G.) Contrapartida de lanamento (C. e C.G.) Contratao (C. e C.G.) Contratao (de profissional) (C. e C.G.) Contratao/trabalho de auditoria para fins especiais (Aud.) Contratar pessoal Contrato "chave em mos" (C. e C.G.) Contrato (s); contratar (v.) (C. e C.G.) Contrato (Seg.) Contrato a longo prazo (C. e C.G.) Contrato a termo (Fin.) Contrato vista (Fin.) Contrato baseado no custo mais taxa fixa de administrao (Cont. e Cont.Ger.) Contrato coletivo de trabalho (Jur.) Contrato de cmbio (Fin.) Contrato de cmbio a termo (Fin.) Contrato de cmbio multilateral (Fin.) Contrato de comodato (Jur.) Contrato de dvida (Fin.) Contrato de emprstimo/financiamento (Fin.) Contrato de futuros (Fin.) Contrato de opo (Fin.) Contrato de paridade de indexadores (Fin.) Contrato de preo fixo Contrato de seguro (Seg.) Contrato de venda e compra (Jur.) Contrato de vendas (C. e C.G.) Contrato global (construo) (Seg.) Contrato padro (C. e C.G.) Contrato por administrao (C. e C.G.) Contrato social (Jur.) Contratos de derivativos (Fin.) Contratos de moedas no mercado futuro (Fin.) Contratos executveis (Jur.) Contravalor (Fin.) Contribuio adicional voluntria (penses) (Seg.) Contribuio de capital (C. e C.G.) Contribuio para a Previdncia Social (Jur.) Contribuio para o Financiamento da Seguridade Social (substituta do Finsocial) - COFINS (Jur.)

Contribuio por servio passado (penses) (Seg.) Contribuio Provisria sobre Movimentao Financeira - CPMF (Jur.) Contribuio Social sobre o Lucro Lquido - CSLL (Jur.) Contribuinte (pessoa fsica) (Jur.) Contribuinte (pessoa jurdica) (Jur.) Controlada (C. e C.G.) Controlador (pessoa que exerce a funo de controladoria) (C. e C.G.) Controladora (C. e C.G.) Controladoria (C. e C.G.) Controle (C. e C.G.) Controle administrativo (C. e C.G.) Controle cambial (Fin.) Controle compensatrio (Aud.) Controle contbil (C. e C.G.) Controle contbil interno (C. e C.G.) Controle de custos (C. e C.G.) Controle de estoques (C. e C.G.) Controle de fabricao (C. e C.G.) Controle de material (C. e C.G.) Controle de poluio Controle de produo (C. e C.G.) Controle de qualidade (C. e C.G.) Controle do razo (C. e C.G.) Controle gerencial (C. e C.G.) Controle interno (C. e C.G.) Controle operacional (C. e C.G.) Controle oramentrio (C. e C.G.) Controles (C. e C.G.) Controles administrativos/gerenciais (C. e C.G.) Controles de deteco (C. e C.G.) Controles de preos (C. e C.G.) Controles de processamento (TI) Controles de processamento em lotes (TI) Controles de reincio e recuperao (TI) Controles de sesso (TI) Controles diretos (C. e C.G.) Controles independentes e da administrao (C. e C.G.) Controles para salvaguardar ativos (C. e C.G.) Controles preventivos (C. e C.G.) Controles programados de balanceamento (TI) Controles programados de corte de documentao (TI) Controles sobre dados gerados por sistema (TI) Controles sobre transmisso de dados (TI) Controles-chave (C. e C.G.) Conveno (de custo histrico, por exemplo) (C. e C.G.) Conveno contbil (C. e C.G.) Convnio de Pagamentos e Crditos Recprocos - CCR (Jur.) Converso (C. e C.G.) Converso de dados (TI) Converso de dvida (C. e C.G.) Converso de moeda estrangeira (C. e C.G.) Converso para moeda estrangeira (de demonstraes financeiras) (C. e C.G.)

Conversibilidade (Fin.) Convico Coobrigao (Jur.) Cooperao internacional Cooperativa (C. e C.G.) Coordenao de Informaes Econmico -Fiscais - CIEF Coordenao do Sistema de Tributao - CST (Jur.) Coordenao Geral do Sistema de Tributao - COSIT (Jur.) Coordenador da Administrao do Trabalho - CAT Coordenador de crdito interbancrio (Fin.) Coordenador do Sistema de Arrecadao - CSA (Jur.) Cpia de segurana (TI) Cpia para arquivo (C. e C.G.) Cpia similar (C. e C.G.) Cpia-mestra Corporao Financeira Internacional - IFC (Fin.) Corporativismo Correo (C. e C.G.) Correo de um erro (C. e C.G.) Correo monetria (C. e C.G.) Correo monetria (Seg.) Correio Correio eletrnico (TI) Correio rpido Correr riscos Correspondente, no pas ou no exterior, de outros bancos (contas de outros bancos com o banco) - relaes interbancrias ou Corretagem Corretagem (Seg.) Corretor Corretor cativo (Seg.) Corretor de investimentos (Fin.) Corretor de seguros (Seg.) Corretor de valores (Fin.) Corretor estrangeiro (Seg.) Corretoras de hipotecas (Fin.) Corte (Jur.) Corte de custos (C. e C.G.) Corte de documentao (C. e C.G.) Cortina d'gua (Seg.) Co-seguradores (Seg.) Co-seguro (Seg.) Co-seguro cedido (Seg.) Costume, hbito Cota (C. e C.G.) Cota (Seg.) Cotao (C. e C.G.) Cotao (Seg.) Cotao abaixo do valor justo (C. e C.G.) Cotar acima do preo (C. e C.G.) Cotista (C. e C.G.) Credibilidade (Cont. e Cont.Ger.) Creditar (C. e C.G.)

Crdito (C. e C.G.) Crdito ampliado (Fin.) Crdito ao consumidor (Fin.) Crdito comercial (C. e C.G.) Crdito de exportao (C. e C.G.) Crdito de importao (C. e C.G.) Crdito de liquidao duvidosa (C. e C.G.) Crdito de operao casada (Fin.) Crdito diferido (C. e C.G.) Crdito do comprador (Fin.) Crdito do provedor (Fin.) Crdito extraordinrio (C. e C.G.) Crdito fiscal (Jur.) Crdito fiscal do exterior (Jur.) Crdito irrevogvel (Fin.) Crdito presumido (Cont. e Cont.Ger.) Crdito rotativo (Fin.) Crditos documentrios (Fin.) Crditos em liquidao (C. e C.G.) Crditos garantidos pelo governo (C. e C.G.) Credor (C. e C.G.) Credor hipotecrio (Fin.) Credor preferencial (C. e C.G.) Credor quirografrio (C. e C.G.) Crescimento da empresa (C. e C.G.) Crescimento da receita sustentado (C. e C.G.) Crescimento econmico (C. e C.G.) Crime do colarinho branco (Fin.) Crime do colarinho branco (Seg.) Criptografia (TI) Crise cambial (Fin.) Crise de liquidez (Fin.) Critrio Critrio/base de seleo (Aud.) Cronograma (C. e C.G.) Culpa Cumprir Cumprir (prazos) Cupom (C. e C.G.) Curador (C. e C.G.) Curso intensivo Cursor (TI) Curto circuito (Seg.) Curva de aprendizado/aprendizagem (C. e C.G.) Curva de freqncia (C. e C.G.) Curva de incremento salarial Curva de rendimento (C. e C.G.) Custear (C. e C.G.) Custeio (C. e C.G.) Custeio direto (C. e C.G.) Custeio por absoro (C. e C.G.) Custeio por lotes (C. e C.G.)

Custeio por ordem de produo (C. e C.G.) Custo (C. e C.G.) Custo adicional de mo-de-obra (Seg.) Custo administrado (C. e C.G.) Custo amortizado (C. e C.G.) Custo anormal (C. e C.G.) Custo baseado em processos (atividades) (C. e C.G.) Custo bsico (C. e C.G.) Custo comparativo (C. e C.G.) Custo corrente (C. e C.G.) Custo das Mercadorias Vendidas - CMV (Cont. e Cont.Ger.) Custo de aplice (Seg.) Custo de aposentadoria e penso (penses) Custo de aquisio (Seg.) Custo de aquisio diferido (Seg.) Custo de converso (C. e C.G.) Custo de distribuio (C. e C.G.) Custo de fabricao (C. e C.G.) Custo de fabricao (Seg.) Custo de inatividade de capital (C. e C.G.) Custo de limpeza (Seg.) Custo de manuseio (C. e C.G.) Custo de manuteno (C. e C.G.) Custo de mo-de-obra (C. e C.G.) Custo de mo-de-obra (Seg.) Custo de oportunidade (C. e C.G.) Custo de paralisaes (C. e C.G.) Custo de penso peridica (pension) Custo de pessoal (C. e C.G.) Custo de preveno (Cont. e Cont.Ger.) Custo de produo (C. e C.G.) Custo de qualidade (Cont. e Cont.Ger.) Custo de reposio (C. e C.G.) Custo de transporte (C. e C.G.) Custo de vendas (C. e C.G.) Custo de vida (C. e C.G.) Custo depreciado (C. e C.G.) Custo diferencial (C. e C.G.) Custo direto (C. e C.G.) Custo do dinheiro (Fin.) Custo dos Produtos Vendidos - CPV (Cont. e Cont.Ger.) Custo efetivo (C. e C.G.) Custo especfico (C. e C.G.) Custo fixo (C. e C.G.) Custo histrico (C. e C.G.) Custo histrico (Seg.) Custo histrico ajustado ou atualizado (C. e C.G.) Custo imputado (C. e C.G.) Custo incorrido (C. e C.G.) Custo indireto (C. e C.G.) Custo inicial (C. e C.G.) Custo intangvel (C. e C.G.)

Custo marginal (C. e C.G.) Custo mdio (C. e C.G.) Custo no controlvel (C. e C.G.) Custo no expirado (C. e C.G.) Custo no recuperado (C. e C.G.) Custo operacional (C. e C.G.) Custo original (C. e C.G.) Custo ou mercado (C. e C.G.) Custo ou mercado, o que for menor (C. e C.G.) Custo padro (C. e C.G.) Custo primrio (C. e C.G.) Custo programado (C. e C.G.) Custo real (C. e C.G.) Custo residual (C. e C.G.) Custo suplementar (C. e C.G.) Custo total (C. e C.G.) Custo unitrio (C. e C.G.) Custo varivel (C. e C.G.) Custo, seguro e frete - CIF Custo-benefcio (C. e C.G.) Custdia (Fin.) Custdia de ttulos (Fin.) Custdia e liquidao (Fin.) Custdia fungvel (Fin.) Custodiante (C. e C.G.) Custos adicionais (C. e C.G.) Custos advocatcios (C. e C.G.) Custos de aquisio (C. e C.G.) Custos de execuo de reparaes (C. e C.G.) Custos de explorao (C. e C.G.) Custos de fechamento de uma instalao de produo (C. e C.G.) Custos de propriedades desocupadas aguardando limpeza (C. e C.G.) Custos de rejeio (C. e C.G.) Custos de reparao do meio ambiente (C. e C.G.) Custos diferidos (C. e C.G.) Custos eventuais (C. e C.G.) Custos eventuais (Seg.) Custos fixos que continuam a ser incorridos mesmo depois de cessar a produo (C. e C.G.) Custos gerais indiretos (C. e C.G.) Custos incidentais (C. e C.G.) Custos inferiores aos previstos (C. e C.G.) Custos operacionais (Seg.) Custos pagos antecipadamente (C. e C.G.) Custos semifixos (C. e C.G.) Custos semivariveis (C. e C.G.) Custos sociais (Cont. e Cont.Ger.) Custos superiores aos previstos (C. e C.G.) Custos, despesas ou prejuzos (C. e C.G.) Dados comparativos (C. e C.G.) Dados de entrada (TI) Dados de sada (TI) Dados permanentes (C. e C.G.)

Dados permanentes para processamento (TI) Dados, informaes (TI) Dados-chave Dano (Seg.) Dano mximo possvel (Seg.) Dano mximo provvel (Seg.) Dano parcial (Seg.) Danos propriedade (Seg.) Danos apurados (Jur.) Danos de origem (Seg.) Danos deliberados (Seg.) Danos diretos (Seg.) Danos eltricos (Seg.) Danos maliciosos (Seg.) Danos materiais (Seg.) Danos pessoais (Seg.) Danos por gua de chuva (Seg.) Danos por gua salgada (Seg.) Danos por fumaa (Seg.) Danos prprios (Seg.) Dar entrada (TI) Dar f (Jur.) Dar poderes (procurao, por exemplo) (Jur.) Data da emisso (C. e C.G.) Data da transao (C. e C.G.) Data de efetivao da transao (Jur.) Data de emisso (Seg.) Data de encerramento (C. e C.G.) Data de entrada em vigor (Seg.) Data de entrega (C. e C.G.) Data de entrega de averbaes (Seg.) Data de liquidao (C. e C.G.) Data de registro (C. e C.G.) Data de repactuao (Fin.) Data de validade da transao (C. e C.G.) Data de vencimento (C. e C.G.) Data de vencimento (Seg.) Data de vigncia (C. e C.G.) Data do relatrio sobre demonstraes financeiras (Aud.) Data fatal (C. e C.G.) Data final (C. e C.G.) Data-limite (C. e C.G.) Datilografar Datilgrafo De acordo com a lei (Jur.) De acordo com isto De direito (Jur.) De fato (Jur.) De luxo De ltima hora Debnture (Fin.) Debntures de fruio (Fin.)

Debitado a menos (C. e C.G.) Debitar (C. e C.G.) Debitar conta de lucros e perdas (C. e C.G.) Dbito (C. e C.G.) Dbito direto em conta (automtico) (Fin.) Dbitos de honorrios (C. e C.G.) Dbitos de juros e servios (Fin.) Dbitos de servios (C. e C.G.) Dbitos internos (C. e C.G.) Dbitos no lanados (C. e C.G.) Dbitos previdencirios (Cont. e Cont.Ger.) Decepo Dcimos Dcimo-terceiro (13o) salrio Deciso de fazer ou comprar (C. e C.G.) Decises sobre o enfoque (Aud.) Decises sobre o escopo/alcance (Aud.) Declarao Anual do Movimento Econmico - DAME (Jur.) Declarao de ajuste anual - pessoa fsica (Jur.) Declarao de Contribuies e Tributos Federais - DCTF (Jur.) Declarao de falncia (Jur.) Declarao de imposto (Jur.) Declarao de imposto de renda (Jur.) Declarao de imposto de renda consolidada (Jur.) Declarao de Imposto de Renda na Fonte - DIRF (Jur.) Declarao de Informaes do Imposto sobre Produtos Industrializados - DIPI (Jur.) Declarao de Trnsito Aduaneiro - DTA (Jur.) Declarao do Movimento Econmico- Fiscal - DMEF (Jur.) Declarao enganosa (Jur.) Declarao exigida de pessoas fsicas e jurdicas (por exemplo, de imposto de renda) (Jur.) Declarao falsa (Jur.) Declarao juramentada, depoimento (Jur.) Declarao, antes da emisso do parecer, de que a auditoria no revelou, ou revelou, fatos capazes de afetar o parecer (Aud. Declaraes (C. e C.G.) Declarar constituda a assemblia (Jur.) Declinar (Seg.) Declnio de vendas (C. e C.G.) Decolar (empresa) (C. e C.G.) Decreto (Jur.) Decreto-Lei - DL (Jur.) Decriptao (TI) Decurso de prazo (Jur.) Deduo (C. e C.G.) Deduo fiscal (Jur.) Deduo na fonte (Jur.) Dedues por encargos de famlia (para imposto de renda) (Jur.) Dedutvel de imposto (Seg.) Dedutvel, dedutibilidade (Jur.) Deduzir Defasagem (Fin.) Defasagem cambial (Fin.) Default (direcionamento automtico programado) (TI)

Defeito Deferimento (Jur.) Deficincia (C. e C.G.) Deficincias (C. e C.G.) Dficit (C. e C.G.) Dficit acumulado (C. e C.G.) Dficit comercial (C. e C.G.) Dficit e excedentes de caixa (C. e C.G.) Definio Definitivo Deflao Defraudao Deixar cair Dejetos perigosos (Seg.) Del credere (C. e C.G.) Delegao (Jur.) Delegao de autoridade (Jur.) Delegao de poderes (Jur.) Delegacia da Receita Federal - DRF (Jur.) Demanda (Jur.) Demanda crescente (C. e C.G.) Demanda de consumidores (C. e C.G.) Demanda global (C. e C.G.) Demanda inelstica (C. e C.G.) Demisso Demisso sem justa causa Demitir Demitir-se Demoo Demonstrao das mutaes no patrimnio lquido (C. e C.G.) Demonstrao de lucros (C. e C.G.) Demonstrao de lucros acumulados (C. e C.G.) Demonstrao de lucros e perdas (C. e C.G.) Demonstrao de origem e aplicao de recursos (C. e C.G.) Demonstrao de saldos por antigidade (C. e C.G.) Demonstrao do resultado (C. e C.G.) Demonstrao dos fluxos de caixa (C. e C.G.) Demonstrao financeira de pessoa fsica (C. e C.G.) Demonstraes "pro forma" (C. e C.G.) Demonstraes financeiras bsicas (C. e C.G.) Demonstraes Financeiras Padronizadas - DFP (Cont. e Cont.Ger.) Demonstraes financeiras/contbeis (C. e C.G.) Demonstraes financeiras/contbeis combinadas (C. e C.G.) Demonstraes financeiras/contbeis comparadas (C. e C.G.) Demonstraes financeiras/contbeis condensadas (C. e C.G.) Demonstraes financeiras/contbeis consolidadas (C. e C.G.) Demonstraes financeiras/contbeis denominadas em moeda estrangeira (C. e C.G.) Demonstraes financeiras/contbeis em moeda de poder aquisitivo constante (C. e C.G.) Demonstraes financeiras/contbeis em moeda estrangeira (C. e C.G.) Demonstraes financeiras/contbeis intermedirias/intercalares (C. e C.G.) Demonstraes financeiras/contbeis no auditadas (C. e C.G.) Demonstraes financeiras/contbeis para fins gerais (C. e C.G.)

Demonstraes financeiras/contbeis para uso geral (C. e C.G.) Demonstraes financeiras/contbeis reformuladas/reapresentadas (C. e C.G.) Demonstraes financeiras/contbeis resumidas (C. e C.G.) Demonstrativo de Apurao do Lucro Imobilirio - PF - DALI (Jur.) Demonstrativo do Coeficiente de Reduo do Imposto de Importao - DCR (Jur.) Demora (Seg.) Demora no porto (Seg.) Demora para carga ou descarga Denegrir Denominao Denominao social (C. e C.G.) Densidade Dentro do valor de mercado (quando o preo de um papel financeiro est abaixo do valor de mercado) (Fin.) Denncia (Jur.) Departamentalizao (C. e C.G.) Departamento de Comrcio Exterior - DECEX Departamento de compras (C. e C.G.) Departamento de conferncias (C. e C.G.) Departamento de contabilidade (C. e C.G.) Departamento de pessoal (C. e C.G.) Departamento de Proteo e Defesa do Consumidor - DPDC (Jur.) Departamento de Registro e Fiscalizao do Capital Estrangeiro - FIRCE (Jur.) Departamento de treinamento (C. e C.G.) Departamento de vendas (C. e C.G.) Departamento do Tesouro Nacional - DTN (Fin.) Departamento Nacional de Prospeco de Minerais - DNPM Departamento Nacional de Telecomunicaes - DENTEL Dependente Depositante (Jur.) Depositar (C. e C.G.) Depositrio (de aes) com poderes (procurao) para votar (Jur.) Depositrio (Jur.) Depsito (C. e C.G.) Depsito a prazo (Fin.) Depsito vista (Fin.) Depsito Aduaneiro de Distribuio - DAD Depsito bancrio (Fin.) Depsito de margem (Fin.) Depsito de poupana (Fin.) Depsito reembolsvel (Fin.) Depsitos bancrios vinculados a aes (Fin.) Depsitos de prazo em aberto (Fin.) Depsitos especiais (Fin.) Depsitos feitos por corretoras (Fin.) Depsitos interbancrios (Fin.) Depsitos interfinanceiros (Fin.) Depsitos judiciais (Jur.) Depsitos que rendem juros (Fin.) Depreciao (C. e C.G.) Depreciao acelerada (C. e C.G.) Depreciao acumulada (C. e C.G.) Depreciao linear (C. e C.G.)

Depreciar (C. e C.G.) Deprecivel (C. e C.G.) Depresso Depresso econmica Deputado Derivativos (Fin.) Derrame (Seg.) Desacelerao (C. e C.G.) Desacordo (C. e C.G.) Desacostumado Desafio do cargo (C. e C.G.) Desgio (C. e C.G.) Desaparecimento inexplicado (Seg.) Desaprovar (C. e C.G.) Desastre (Seg.) Descapitalizado (C. e C.G.) Descarga (Seg.) Descarregar Descarrilar Descartar Descentralizao (C. e C.G.) Descentralizar (C. e C.G.) Descobertas (C. e C.G.) Descobertas factuais (C. e C.G.) Descobrir (C. e C.G.) Descodificao (TI) Descodificar/decodificar (TI) Descompassos/desequilbrios no tempo (entre ativos e passivos correlatos) (C. e C.G.) Desconfiar Descontado com direito a recurso (C. e C.G.) Descontar (C. e C.G.) Descontar (cheque) (C. e C.G.) Descontinuao (C. e C.G.) Desconto (C. e C.G.) Desconto (desgio) de obrigao ou ttulo de dvida (Fin.) Desconto (Seg.) Desconto baseado em volume (C. e C.G.) Desconto comercial (C. e C.G.) Desconto para evitar bitributao (Jur.) Desconto para pagamento vista (C. e C.G.) Desconto perdido/no aproveitado (C. e C.G.) Desconto por volume (Seg.) Desconto sobre compras (C. e C.G.) Desconto sobre vendas (C. e C.G.) Desconto, com (C. e C.G.) Descontos agressivos/predatrios Descrdito Descrever Descrio de cargo Descuido, desleixo (s.)/descuidar, desleixar (v.) Descumprimento (C. e C.G.) Desdobramento (C. e C.G.)

Desdobramento de aes; ciso (Jur.) Desdobramento de contas (C. e C.G.) Desembarao alfandegrio Desembarcar Desembolsar (C. e C.G.) Desembolso (C. e C.G.) Desembolso de caixa (C. e C.G.) Desembolsos de capital (C. e C.G.) Desempenho (C. e C.G.) Desempenho de alto nvel Desempenho do cargo Desempenho financeiro (Fin.) Desempenho global (C. e C.G.) Desempenho versus objetivos (C. e C.G.) Desempregado Desemprego Desenhar Desenho (s.); desenhar (v.) Desenho de produto Desentulho (Seg.) Desenvolvimento Desenvolvimento da organizao (C. e C.G.) Desenvolvimento de novos produtos (C. e C.G.) Desenvolvimento de produto (Seg.) Desenvolvimento de produtos (C. e C.G.) Desenvolvimento de sistemas (C. e C.G.) Desenvolvimento econmico (C. e C.G.) Desenvolvimento imobilirio (C. e C.G.) Desenvolvimento profissional (C. e C.G.) Desenvolvimento Rodovirio S.A. - DERSA Desequilbrio econmico Desequilbrio financeiro eventual e vultoso (Fin.) Desequilbrio na balana comercial Desestabilizar Desfalque (C. e C.G.) Desfalque (Seg.) Desfazer operaes (TI) Desgaste (Seg.) Desguarnecer, desmontar Designao (C. e C.G.) Designar (C. e C.G.) Designar novamente (C. e C.G.) Desigualdade (C. e C.G.) Desinvestimento (C. e C.G.) Desistncia (de um direito) (Seg.) Desistir (C. e C.G.) Desligar e religar (TI) Deslizamento de terra (Seg.) Desmembramento (C. e C.G.) Desmembramento (Seg.) Desmembramento de aes (Jur.) Desmembrar (leque de coberturas) (Seg.)

Desmonetizao (Fin.) Desmoronamento (Seg.) Desnacionalizao (C. e C.G.) Desobedincia Desobrigar (C. e C.G.) Desonesto Despachante alfandegrio Despachar (C. e C.G.) Despacho (C. e C.G.) Desperdcio (C. e C.G.) Desperdcio normal (C. e C.G.) Despesa (benefcio) de imposto de renda (Jur.) Despesa (C. e C.G.) Despesa com acelerao de reparos (Seg.) Despesa de aquisio de planos de penso (penses) (Seg.) Despesa de cobrana (C. e C.G.) Despesa de entrega (C. e C.G.) Despesa de fabricao (C. e C.G.) Despesa de publicidade (C. e C.G.) Despesa diferida (C. e C.G.) Despesa financeira (C. e C.G.) Despesa indireta departamental (C. e C.G.) Despesa ou crdito de imposto diferido (C. e C.G.) Despesas com descarga (C. e C.G.) Despesas com desenvolvimento de novos produtos (C. e C.G.) Despesas com fabricao (Seg.) Despesas com regulao de sinistros (Seg.) Despesas com sinistros (Seg.) Despesas contnuas (Seg.) Despesas de administrao (C. e C.G.) Despesas de escritrio (C. e C.G.) Despesas de intermediao financeira (Fin.) Despesas de liquidao de sinistros no alocadas (Seg.) Despesas de organizao (C. e C.G.) Despesas de reboque (Seg.) Despesas de representao/entretenimento (C. e C.G.) Despesas de venda e administrativas (C. e C.G.) Despesas de viagem (C. e C.G.) Despesas desembolsadas (C. e C.G.) Despesas diretas de fabricao (C. e C.G.) Despesas diversas (C. e C.G.) Despesas do exerccio (no integrantes dos custos de produo) (C. e C.G.) Despesas efetuadas para reduo de perdas (Seg.) Despesas fixas (Seg.) Despesas gerais (C. e C.G.) Despesas gerais de fbrica (C. e C.G.) Despesas gerais indiretas (C. e C.G.) Despesas gerais indiretas no absorvidas (C. e C.G.) Despesas incorridas em depsitos interbancrios (Fin.) Despesas indiretas (C. e C.G.) Despesas indiretas (Seg.) Despesas legais (C. e C.G.)

Despesas no operacionais (C. e C.G.) Despesas operacionais (C. e C.G.) Despesas pagas antecipadamente (C. e C.G.) Despesas pr-operacionais (C. e C.G.) Despesas relacionadas com o meio-ambiente (Cont. e Cont.Ger.) Desprovido de Desregulamentao (Jur.) Destacvel (C. e C.G.) Destaque (s.); destacar (v.) (C. e C.G.) Destaques (C. e C.G.) Destinao de lucros acumulados (C. e C.G.) Destinao de recursos (C. e C.G.) Destino (Seg.) Desvalorizao (C. e C.G.) Desvantagem (C. e C.G.) Desvantagem competitiva (C. e C.G.) Desvio Desvio (Seg.) Desvio padro (C. e C.G.) Detalhe (s.); detalhar (v.) (C. e C.G.) Deteco de fraudes (Aud.) Deteno (Seg.) Detentor (que detm a posse do bem ou papel negocivel) Deteriorao (C. e C.G.) Deteriorao (Seg.) Deteriorao pelo uso (C. e C.G.) Determinao de preos (C. e C.G.) Deturpao (C. e C.G.) Deturpar (C. e C.G.) Devedor (C. e C.G.) Devedor hipotecrio (C. e C.G.) Devedores que pagam com atraso (C. e C.G.) Dever (s.) (v.) (C. e C.G.) Devoluo (C. e C.G.) Devoluo de mercadoria ao vendedor (C. e C.G.) Dezenas Dia til, dia da semana Diagrama Dilogo contnuo Diria (Seg.) Dirias do seguro de acidentes do trabalho (Seg.) Dirio (C. e C.G.) Dirio auxiliar (C. e C.G.) Dirio geral (C. e C.G.) Dirio Oficial da Unio - DOU Dias de graa Dias de graa (Seg.) Dias de vendas em aberto (a receber) (C. e C.G.) Dias de vendas em contas a receber (C. e C.G.) Dicionrio de dados (TI) Diferena cambial (Fin.) Diferena no vencimento em tempo e montantes (entre ativos e passivos correlatos) (Fin.)

Diferena/distino Diferenas permanentes (entre o lucro contbil e o tributvel) Cont. e Cont. Ger.) Diferenas temporrias/temporais (entre o lucro contbil e o tributvel) Cont. e Cont. Ger.) Diferencial de preos Diferencial de taxa de juros (Fin.) Diferimento (C. e C.G.) Diferimento contbil do imposto de renda (C. e C.G.) Diferir (C. e C.G.) Diferir/divergir (C. e C.G.) Digitar (TI) Dgito binrio (TI) Dgito de controle (TI) Digno de confiana Diluio (C. e C.G.) Diminuio da jornada, reduo Diminuio de autoridade Diminuir (C. e C.G.) Dinmica de grupo (C. e C.G.) Dinmica do mercado (C. e C.G.) Dinheiro Dinheiro / moeda forte (Fin.) Dinheiro barato (Fin.) Dinheiro e valores (Seg.) Dinheiro em caixa (C. e C.G.) Dinheiro ocioso (C. e C.G.) Dinheiro ocioso; fundos disponveis no investidos (Fin.) Dinheiro para gastos pessoais (C. e C.G.) Dinheiro reembolsvel mediante solicitao do credor (Fin.) Dique/doca Direito (Jur.) Direito a resgate imediato (Seg.) Direito a voto (Jur.) Direito adquirido (Jur.) Direito autoral (Jur.) Direito comercial (Jur.) Direito contratual (Jur.) Direito de preferncia (Jur.) Direito de regresso (Jur.) Direito de resgate (Jur.) Direito de subscrio preferencial de acionistas (C. e C.G.) Direito legal executvel / de regresso (Jur.) Direito lquido e certo (Jur.) Direito mercantil (Jur.) Direitos alfandegrios/aduaneiros (Jur.) Direitos de lavra (Jur.) Direitos de subscrio (C. e C.G.) Direitos especiais de saques - SDR (Fin.) Direitos executveis, direito de regresso (Jur.) Direitos no reivindicados (Jur.) Diretor (C. e C.G.) Diretor adjunto (Cont. e Cont.Ger.) Diretor adjunto de controladoria (Cont. e Cont.Ger.)

Diretor administrativo (C. e C.G.) Diretor de operaes (Cont. e Cont.Ger.) Diretor de relaes com o mercado (Cont. e Cont.Ger.) Diretor financeiro (C. e C.G.) Diretor geral (Cont. e Cont.Ger.) Diretor gerente / superintendente (Cont. e Cont.Ger.) Diretoria (C. e C.G.) Diretoria de Arrecadao e Fiscalizao - DAF (Jur.) Diretoria executiva (C. e C.G.) Diretriz contbil (C. e C.G.) Diretrizes (C. e C.G.) Diretrizes de seguro privado (Seg.) Dirigentes sindicais Discagem Direta Distncia - DDD Disco de armazenamento (TI) Disco flexvel (TI) Disco magntico (TI) Disco tico (TI) Disco rgido (TI) Discordncia, dissidncia Discordar Discrepncia Discriminao de contas (C. e C.G.) Discriminar (C. e C.G.) Discurso Discutir/debater Disk drive/acionador de disco (TI) Disparidade de salrio Dispndio (C. e C.G.) Dispndio para aquisio de imobilizado (C. e C.G.) Dispendioso (C. e C.G.) Dispensa Dispensa de empregados Dispensa/liberao de uma obrigao (Fin.) Dispensar de um pagamento (C. e C.G.) Disponibilidade de financiamento (Fin.) Disponibilidade de moeda (C. e C.G.) Disponvel (C. e C.G.) Dispor de recursos (C. e C.G.) Dispositivo "swift" de ligao (TI) Dispositivo de fita magntica (TI) Dispositivo de fornecimento temporrio de energia eltrica (TI) Dispositivos (TI) Dispositivos contratuais (Jur.) Dispositivos de interconexo de redes (TI) Dispositivos de leis e regulamentos (Jur.) Dispositivos legais estatutrios (Jur.) Disquetes/discos flexveis (TI) Disseminar Dissdio coletivo (Jur.) Dissoluo Distino

Distorcer (C. e C.G.) Distribuio Distribuio de custos (C. e C.G.) Distribuio de imposto de renda entre perodos contbeis Cont. e Cont. Ger.) Distribuio de mo-de-obra (de folha de pagamento) (C. e C.G.) Distribuio de responsabilidades (C. e C.G.) Distribuio do imposto de renda (no regime de competncia) (C. e C.G.) Distribuio/destinao de recursos (C. e C.G.) Distribuio/redistribuio de renda Distribuidor Distribuidores de ttulos e valores mobilirios (Fin.) Distrito Ditado (s.); ditar (v.) Divergncia (C. e C.G.) Diversificao (C. e C.G.) Diversificao do risco (Fin.) Diversos (C. e C.G.) Diversos nveis de reviso (Aud.) Dvida (Fin.) Dvida a curto prazo (Fin.) Dvida a longo prazo (Fin.) Dvida a taxa flutuante (Fin.) Dvida externa (Fin.) Dvida fundada (Fin.) Dvida incobrvel (C. e C.G.) Dvida nacional (Fin.) Dvida no corrente (Fin.) Dvida principal (Fin.) Dvida pblica (Fin.) Dvida revogvel (Jur.) Dvida secundria (hipoteca em segundo grau, por exemplo) (Fin.) Dvida subordinada (Fin.) Dividendo (C. e C.G.) Dividendo cumulativo (C. e C.G.) Dividendo declarado (C. e C.G.) Dividendo do final de um exerccio (C. e C.G.) Dividendo em dinheiro (C. e C.G.) Dividendo em espcie (C. e C.G.) Dividendo fixo (C. e C.G.) Dividendo intermedirio/intercalar (C. e C.G.) Dividendo no cumulativo (C. e C.G.) Dividendo no reclamado (C. e C.G.) Dividendo obrigatrio (Jur.) Dividendo preferencial (C. e C.G.) Dividendo proposto (C. e C.G.) Dividendos a pagar (C. e C.G.) Dividendos atrasados (C. e C.G.) Diviso de incndio (Seg.) Diviso de lucros (Seg.) Diviso operacional (C. e C.G.) Divulgao (informaes sobre as demonstraes financeiras geralmente em forma de notas explicativas) Cont. e Cont. Ger.) Divulgao adequada (C. e C.G.)

Divulgao completa/total (C. e C.G.) Divulgao entre parnteses (C. e C.G.) Divulgao suplementar (C. e C.G.) Doao, donativo (C. e C.G.) Doador (C. e C.G.) Documentao (C. e C.G.) Documentao de papis de trabalho (Aud.) Documentao de planejamento (Aud.) Documentria (C. e C.G.) Documento (prospecto) que apia um lanamento de aes (Fin.) Documento de Arrecadao de Receitas Federais - DARF (Jur.) Documento de embarque (C. e C.G.) Documento-fonte/de origem (C. e C.G.) Documentos (Seg.) Doena profissional (Seg.) Dlar comercial Dlar paralelo Dlar turismo Domiclio (Jur.) Domiclio legal (Jur.) Domnio absoluto (Jur.) Domnio pblico (Jur.) Dotao de pessoal Doutrina (Jur.) Duplicata (C. e C.G.) Duplicata a pagar (C. e C.G.) Duplicata a receber (C. e C.G.) Duplicata descontada (C. e C.G.) Durao E comercial (&) Econometria Economia aquecida Economia de mercado Economia de troca Economia dirigida Economia em rpida expanso Economia esttica Economia estatizada Economia informal Economia invisvel/informal/paralela Economia madura Economia mista Economia/cincia da economia Economias de escala Edificaes e benfeitorias (C. e C.G.) Edifcio de escritrios (C. e C.G.) Edifcios (C. e C.G.) Edital de concorrncia Editorial Educao permanente, continuada (C. e C.G.) Efeito cumulativo de mudana em princpio contbil (C. e C.G.) Efeito de deturpaes / erros (C. e C.G.)

Efeito multiplicador (C. e C.G.) Efeito regressivo (Jur.) Efeitos compensatrios (C. e C.G.) Efeitos pessoais Efeitos sonoros (Publicidade) Eficcia/eficaz Eficincia/eficiente Elaborao de polticas ou diretrizes (empresa) (C. e C.G.) Elasticidade Elegibilidade (Seg.) Elegibilidade/elegvel Elegvel para participao no plano (Seg.) Elegvel para receber benefcio (Seg.) Elemento Elementos complementares de prova (Jur.) Elementos de custo (C. e C.G.) Elevada rentabilidade (Cont. e Cont.Ger.) Elevador Eliminao de risco (Seg.) Eliminao de transaes entre empresas do mesmo grupo (C. e C.G.) Eliminar dados (TI) Eliminar por etapas Eliso fiscal (Jur.) Em mbito mundial (Seg.) Em atraso (C. e C.G.) Em cascata Em consignao (C. e C.G.) Em falta no estoque (C. e C.G.) Em linha direta (TI) Em mos (C. e C.G.) Em processo (produtos) (C. e C.G.) Em risco (Fin.) Em tempo hbil (C. e C.G.) Em vigor (C. e C.G.) Embalagem (Seg.) Embalagem inadequada (Seg.) Embargo Embarque (de mercadoria) (Seg.) Embarque de produtos (C. e C.G.) Emborcar Embutido Emenda (C. e C.G.) Emenda (Jur.) Emergncia Emigrao Emisso de aes (C. e C.G.) Emisso de aplices (Seg.) Emisses no mercado externo (Fin.) Emisses no mercado interno (Fin.) Emitente Emitir um cheque (C. e C.G.) Empacotar

Empilhadeira Emprio Empreendedor (C. e C.G.) Empreendimento (C. e C.G.) Empreendimento comercial especulativo (C. e C.G.) Empregado de escritrio (C. e C.G.) Empregador (C. e C.G.) Empregados (C. e C.G.) Emprego bem-remunerado Empreitada Empreiteiro (C. e C.G.) Empresa (C. e C.G.) Empresa aberta/com aes cotadas/ transacionadas em bolsa de valores (C. e C.G.) Empresa antecessora (C. e C.G.) Empresa Brasileira de Aeronutica - EMBRAER Empresa Brasileira de Agro-Pecuria - EMBRAPA Empresa brasileira de capital nacional (C. e C.G.) Empresa Brasileira de Radiodifuso -RADIOBRS Empresa Brasileira de Telecomunicaes S.A. -EMBRATEL Empresa Brasileira de Turismo - EMBRATUR Empresa cedente (C. e C.G.) Empresa coligada/associada (C. e C.G.) Empresa comercial ou industrial (C. e C.G.) Empresa controlada (C. e C.G.) Empresa controladora, matriz (C. e C.G.) Empresa de Correios e Telgrafos - ECT Empresa de porte mdio (C. e C.G.) Empresa de prestao de servios (C. e C.G.) Empresa de Processamento de Dados da Previdncia Social - DATAPREV Empresa deficitria/que faz prejuzos (C. e C.G.) Empresa diversificada (C. e C.G.) Empresa em funcionamento (C. e C.G.) Empresa em marcha / regime operacional normal (Cont. e Cont.Ger.) Empresa emergente (C. e C.G.) Empresa estatal (Jur.) Empresa estrangeira (C. e C.G.) Empresa fechada (Jur.) Empresa filiada (C. e C.G.) Empresa hipotecria (Fin.) Empresa inativa (C. e C.G.) Empresa incorporada (C. e C.G.) Empresa incorporada ou incorporadora (C. e C.G.) Empresa investida (C. e C.G.) Empresa ligada (C. e C.G.) Empresa nacional (C. e C.G.) Empresa pequena (C. e C.G.) Empresa que visa a lucros (C. e C.G.) Empresa resultante de fuso (C. e C.G.) Empresa sucessora (C. e C.G.) Empresa voltada para o cliente (C. e C.G.) Empresrio (C. e C.G.) Empresas de servio pblico (Seg.)

Empresas de telecomunicaes (Cont. e Cont.Ger.) Empresas governamentais/estatais (Jur.) Empresas lderes (C. e C.G.) Empresas maiores e melhores (C. e C.G.) Empresas mais importantes (C. e C.G.) Empresas participantes de fuso ou incorporao (C. e C.G.) Empresas que se aliam para determinado objetivo (C. e C.G.) Emprestar Emprstimo a curto prazo (Fin.) Emprstimo a longo prazo (Fin.) Emprstimo a prazo (Fin.) Emprstimo a prestaes (Fin.) Emprstimo vista (Fin.) Emprstimo bancrio (Fin.) Emprstimo com juros fixos (Fin.) Emprstimo com taxa flutuante/juros variveis (Fin.) Emprstimo comercial (Fin.) Emprstimo compulsrio (Jur.) Emprstimo consolidado (Fin.) Emprstimo efetuado por meio de consrcio de bancos (Fin.) Emprstimo estrangeiro (Fin.) Emprstimo garantido por ativos (Fin.) Emprstimo no garantido (Fin.) Emprstimo pessoal (Fin.) Emprstimo por um dia (Fin.) Emprstimo resgatvel quando solicitado (Fin.) Emprstimo rural (Fin.) Emprstimo sobre aplice (Seg.) Emprstimo-ponte (Fin.) Emprstimos (Fin.) Emprstimos a estudantes (Fin.) Emprstimos ao consumidor (Fin.) Emprstimos com parcelas em atraso (Fin.) Emprstimos e compromissos de emprstimos (Fin.) Emprstimos em aberto (Fin.) Emprstimos garantidos (Fin.) Emprstimos garantidos por hipotecas de residncias (Fin.) Emprstimos hipotecrios (Fin.) Emprstimos imobilirios (Fin.) Emprstimos mantidos para revenda (Fin.) Emprstimos mediante uso de cheques (Fin.) Emprstimos para construo (Fin.) Emprstimos para o setor de varejo (Fin.) Emprstimos que no auferem juros (em vista da dificuldade de receber o principal) (Fin.) Emprstimos reestruturados (Fin.) Emprstimos sindicalizados (Fin.) Encaixe Encalhe (Seg.) Encampao hostil (C. e C.G.) Encargo (C. e C.G.) Encargos (Seg.) Encargos financeiros (C. e C.G.)

Encargos indiretos (C. e C.G.) Encargos indiretos absorvidos no custeio da produo (C. e C.G.) Encargos por pagamentos atrasados (mora) (Fin.) Encargos sociais (Cont. e Cont.Ger.) Encarregado da escriturao contbil (C. e C.G.) Encarregado de negcios (C. e C.G.) Encarregado do registro de aes (C. e C.G.) Encarregar-se (C. e C.G.) Encerrar atividades (C. e C.G.) Encerrar operaes (C. e C.G.) Encobrimento (Seg.) Encolhimento (Seg.) Encontro Encriptao (TI) Enderear por caminho alternativo (TI) Endereo Endereo Internet (TI) Endereo postal Endossado (C. e C.G.) Endossante (C. e C.G.) Endossar (C. e C.G.) Endossar (Seg.) Endossatrio (C. e C.G.) Endosso (C. e C.G.) Endosso (Seg.) Endosso bancrio (Fin.) Endosso em branco (C. e C.G.) Endosso flutuante (Seg.) Endosso restritivo (C. e C.G.) nfase Enfileirar Engano (C. e C.G.) Engano (s.); enganar (v.) Enganoso/ilusrio (C. e C.G.) Engendrar, executar (C. e C.G.) Engenharia assistida por computador (TI) Engenharia da informao (TI) Engenharia de segurana (Seg.) Engenharia de software assistida por computador (TI) Engenheiro Engenheiro de segurana (Seg.) Enriquecer Entender mal (C. e C.G.) Entidade (C. e C.G.) Entidade de direito pblico (C. e C.G.) Entidade filantrpica (Cont. e Cont.Ger.) Entidade governamental (C. e C.G.) Entidade normativa (Jur.) Entidade que apresenta o relatrio (C. e C.G.) Entidade sem fins lucrativos (C. e C.G.) Entidades de previdncia privada (penses) Entidades fechadas de previdncia privada (penses)

Entrada Entrada (sinal) (C. e C.G.) Entrada de caixa (C. e C.G.) Entrada de capital (C. e C.G.) Entrada de computador (TI) Entrar em vigor (Seg.) Entre aspas (citao) Entrega (C. e C.G.) Entrega a domiclio (C. e C.G.) Entrega de um bem usado (como parte do pagamento de uma nova aquisio) (C. e C.G.) Entreposto (C. e C.G.) Entrevista coletiva imprensa Entrevista, encontro Envelope Enviar, expedir (C. e C.G.) Envolvido Envolvimento inicial (Aud.) poca de mais trabalho (C. e C.G.) poca oportuna (C. e C.G.) Equao Equalizao de princpios contbeis (C. e C.G.) Equilbrio (processo para assegurar que as compras e vendas em cada moeda e que os depsitos/emprstimos feitos/recebid Equipamento auxiliar (para emergncias) (C. e C.G.) Equipamento de empreiteiro (Seg.) Equipamento de memria auxiliar (TI) Equipamento estacionrio (Seg.) Equipamento mvel (Seg.) Equipamento mvel e veculos (Seg.) Equipamento perifrico (TI) Equipamentos de transferncia Equipamentos e instalaes (C. e C.G.) Equipe de auditoria (Aud.) Equivalncia patrimonial (C. e C.G.) Equivalncia patrimonial negativa (C. e C.G.) Equivalente Equivalente ao ordinria (Fin.) (EUA) Errtico Erro (C. e C.G.) Erro compensatrio (C. e C.G.) Erro de amostragem (C. e C.G.) Erro de apresentao (C. e C.G.) Erro de impresso (C. e C.G.) Erro de projeto (Seg.) Erro esperado (Aud.) Erro humano (C. e C.G.) Erro padro (C. e C.G.) Erro retificador (C. e C.G.) Erro sistemtico (C. e C.G.) Erro tolervel (amostragem) (Aud.) Erros e omisses (Seg.) Erupo vulcnica (Seg.) (EUA) Escada rolante

Escala Escala de atividades (C. e C.G.) Escala decrescente (C. e C.G.) Escapar Escassez (C. e C.G.) Escoamento (C. e C.G.) Escopo do trabalho de auditoria (Aud.) Escopo/extenso/alcance (Aud.) Escrito mo Escritrio (C. e C.G.) Escritrio central (C. e C.G.) Escritura (Jur.) Escritura de fideicomisso (Jur.) Escritura de venda (Jur.) Escriturao contbil (C. e C.G.) Escrivaninha (C. e C.G.) Escrutnio Escrutinizar Esfera de controle Esforo de vendas (C. e C.G.) Esforo para aumentar vendas (C. e C.G.) Esforo publicitrio Esforos no dirigidos (C. e C.G.)Esforos perdidos/em vo (C. e C.G.) Esgotado, vendido Espalhar boatos Especialista (C. e C.G.) Especializao (C. e C.G.) Espcie (em) (C. e C.G.) Especificao (Seg.) Especificao de cargo (C. e C.G.) Espcime/exemplar (C. e C.G.) Especulao (Fin.) Especulador (Fin.) Espionagem industrial (C. e C.G.) Esprito criativo (C. e C.G.) Esprito empreendedor (C. e C.G.) Esquema (s.); esquematizar (v.) (C. e C.G.) Esquema de pagamentos (C. e C.G.) Essncia Essencial Estabelecer (C. e C.G.) Estabelecimento de objetivos (C. e C.G.) Estabilizao Estao de mangueiras (Seg.) Estao de trabalho (TI) Estagflao Estagirios (Seg.) Estagnao Estante (C. e C.G.) Estatais, empresas do governo (C. e C.G.) Estatismo Estatuto (Jur.)

Estatuto de uma empresa; contrato social (Jur.) Estatutos de empresas (Jur.) Estenografia Estilo gerencial (C. e C.G.) Estimar (C. e C.G.) Estimativa (C. e C.G.) Estimativa a menor (C. e C.G.) Estimativa aproximada (C. e C.G.) Estimativa contbil (C. e C.G.) Estimativa de custos (C. e C.G.) Estimativa de honorrios (C. e C.G.) Estiva (Seg.) Estoque (Seg.) Estoque de movimentao lenta (C. e C.G.) Estoque em consignao (C. e C.G.) Estoque final (C. e C.G.) Estoque regulador (C. e C.G.) Estoques (C. e C.G.) Estoques, saldo final (C. e C.G.) Estornar (C. e C.G.) Estorno (C. e C.G.) Estrangeiro Estratgia comercial Estratgia de crescimento (C. e C.G.) Estratgia de expanso (C. e C.G.) Estratgia de investimentos (Fin.) Estratgia de negociao (C. e C.G.) Estratgia de sobrevivncia (C. e C.G.) Estratgia financeira (Fin.) Estratgia operacional (C. e C.G.) Estrutura administrativa (C. e C.G.) Estrutura da empresa (C. e C.G.) Estrutura de capital (C. e C.G.) Estrutura de preo (C. e C.G.) Estrutura do capital da empresa (C. e C.G.) Estrutura do relatrio financeiro identificada/definida/estabelecida (C. e C.G.) Estrutura financeira (Fin.) Estrutura normativa (Jur.) Estrutura organizacional (C. e C.G.) Estudo de caso Estudo de viabilidade (C. e C.G.) Esvaziar/esvaziamento tica profissional tica, tico Etiqueta Eurodlares (Fin.) Euroobrigaes (Fin.) Evaso de capital (EUA) (Fin.) Evento posterior ao balano patrimonial (C. e C.G.) Evento subseqente (C. e C.G.) Evidncia (C. e C.G.) Evidncia competente (Aud.)

Evidncia comprobatria/corroborativa (Aud.) Evidncia de auditoria (Aud.) Evidncia de natureza persuasiva (Aud.) Evitao Evoluo Exame "in loco" (Aud.) Exame de auditoria (Aud.) Exame de escopo limitado (Aud.) Exatido de somas e clculos (C. e C.G.) Exato Exaurir (C. e C.G.) Exausto (C. e C.G.) Exceo (Aud.) Excees irrelevantes (Aud.) Excedente (C. e C.G.) Excedentes de receitas sobre despesas (C. e C.G.) Exceder Excesso de atividade (para o qual o capital da empresa insuficiente) (C. e C.G.) Excesso de estoque (C. e C.G.) Excesso de lucros (C. e C.G.) Excesso de passivos sobre ativos (C. e C.G.) Excesso de pessoal (C. e C.G.) Excluir Excluso (Seg.) Exclusivo Execuo da estratgia (C. e C.G.) Execuo de hipoteca (Jur.) Execuo de negociaes (C. e C.G.) Execuo defeituosa (Seg.) Executar (C. e C.G.) Executar hipoteca (Jur.) Executvel (fora legal) (Jur.) Executivo (C. e C.G.) Executivo de linha (C. e C.G.) Executivo-chefe da informtica na empresa (TI) Executivos de alto nvel (C. e C.G.) Exemplo Exercer Exerccio (de funo), em Exerccio financeiro (C. e C.G.) Exerccio fiscal (C. e C.G.) Ex-gratia (Seg.) (Reino Unido) Exigncias ambientais Exigncias de reservas (C. e C.G.) Exigncias ticas Exigncias legais (Jur.) Exigvel a curto prazo (passivo circulante) (C. e C.G.) Exigvel a longo prazo (C. e C.G.) Exorbitante Expanso Expanso econmica Expanso monetria

Expectativa Expectativa de vida (Seg.) Expectativas de vendas (C. e C.G.) Expedio (C. e C.G.) Expedidor / carregador (Cont. e Cont.Ger.) Expediente comercial (C. e C.G.) Experincia Explicao Exploso (Seg.) Exploso de caldeira (Seg.) Exploso de gs (Seg.) Exportao (C. e C.G.) Exportador (C. e C.G.) Exportar (C. e C.G.) Exposio a risco (Fin.) Exposio atual (Fin.) Exposio de moeda (a risco) (Fin.) Exposio potencial (Fin.) Expropriao (Jur.) Expropriao de ativos/bens (C. e C.G.) Extenso (C. e C.G.) Extenso (Seg.) Extenso do mercado (Fin.) Extenso Extintor de incndio (Seg.) Extra-balano patrimonial (C. e C.G.) Extra-oficial (C. e C.G.) Extrapolao Extrato (C. e C.G.) Extrato bancrio (C. e C.G.) Extrato de conta (C. e C.G.) Extrato, excerto (C. e C.G.) Extratos de depositantes (Fin.) Extravio (Seg.) Fbrica (C. e C.G.) Fbrica de latas Fabricao (C. e C.G.) Fabricao nacional/caseira (C. e C.G.) Fabricante (C. e C.G.) Facilitar Fac-smile, cpia similar Facultativo (Seg.) Faixa (C. e C.G.) Faixa (Fin.) Faixa (Seg.) (Reino Unido) Faixa de preo (C. e C.G.) Faixa/banda cambial (Fin.) Falando srio Falncia (C. e C.G.) Falncia involuntria (C. e C.G.) Falha (C. e C.G.) Falha no cumprimento de clusula contratual (Jur.)

Falha, fraqueza (C. e C.G.) Falhas (C. e C.G.) Falido (C. e C.G.) Falsidade ideolgica (Jur.) Falsificao (Jur.) Falsificao (Seg.) Falsificado (Jur.) Falta (Seg.) Falta de correlao; desequilbrio/ descompasso (entre ativos e passivos correlatos) - em montantes e prazos (C. e C.G.) Falta de entendimento Falta de espao Falta de estoques (na contagem fsica) (C. e C.G.)Falta de estoques (perdas) (C. e C.G.) Falta de uniformidade (C. e C.G.) Falta na origem (Seg.) Falta no estoque (C. e C.G.) Fantasia Fardo Fartura Fato gerador (Seg.) Fato gerador de imposto (Jur.) Fator (matemtica) Fator Acumulado de Juros - FAJ (Fin.) Fator de Atualizao Patrimonial - FAP Fator de Atualizao Salarial - FAS Fator de carregamento (Seg.) (Reino Unido) Fator de produo (C. e C.G.) Fator de risco (C. e C.G.) Fatores Crticos do Sucesso - FCS Fatores de risco de vida (Seg.) Fatual Fatura aduaneira (C. e C.G.) Fatura consular (C. e C.G.) Fatura de vendas (C. e C.G.) Fatura/nota fiscal (C. e C.G.) Faturamento (C. e C.G.) Faturamento (Seg.) Faturamento parcelado/parcial (C. e C.G.) Faturas devidas (C. e C.G.) Faturas enviadas (C. e C.G.) Faturas vencidas (C. e C.G.) Faturista (C. e C.G.) Favor Favorecido (C. e C.G.) Fazenda Fazer escala Fazer greve Fazer o mercado (negociar de maneira a criar mercado para determinado ativo) (Fin.) Fechamento (C. e C.G.) Fechamento de capital (Jur.) Fechamento de posio (Fin.) Fechamento intermedirio/intercalar (C. e C.G.) Fechar (operao) (C. e C.G.)

Fechar uma posio (Fin.) Federao Brasileira das Associaes de Bancos - FEBRABAN (Fin.) Federao das Indstrias do Estado de So Paulo - FIESP (C. e C.G.) Federao das Indstrias do Estado do Rio de Janeiro - FIERJ (C. e C.G.) Federao do Comrcio do Estado de So Paulo - FCESP (C. e C.G.) Federao Internacional de Contadores - IFAC (C. e C.G.) Federao Latino-Americana de Bancos -FELABAN (Fin.) Feira comercial/de negcios (C. e C.G.) Feriado Feriado nacional Feriado oficial Frias (C. e C.G.) Frias a pagar (C. e C.G.) Frias remuneradas (C. e C.G.) Ferramenta Ferrovia, por Fertilizante Fiador (Fin.) Fiana (Fin.) Fibra tica Ficar em contacto Ficha de prateleira, para estoque (C. e C.G.) Ficha de razo (C. e C.G.) Fictcio Fidedignamente Fidedignidade Fidedigno Fideicomissrio (Fin.) Fideicomisso (Fin.) Fideicomisso testamentrio (Jur.) Fidelidade de dados (TI) Fiducirio (Fin.) Figura armazenada em computador (TI) Fila/fileira Filial (C. e C.G.) Filme Finanas corporativas (Fin.) Finanas das empresas (Fin.) Finanas pblicas (Fin.) Financiado (C. e C.G.) Financiado por (C. e C.G.) Financiamento (Fin.) Financiamento a curto prazo (Fin.) Financiamento Empresa - FINEM (BNDES) (Fin.) Financiamento a longo prazo (Fin.) Financiamento de "leasing"/arrendamento (Fin.) Financiamento de atividades do banco (Fin.) Financiamento de dficit (Fin.) Financiamento de dvida (Fin.) Financiamento de exportao (Fin.) Financiamento de operaes comerciais (Fin.) Financiamento de projeto (Fin.)

Financiamento de projetos (Fin.) Financiamento dos estoques (C. e C.G.) Financiamento estruturado (Fin.) Financista (Fin.) Firma Firma de advogados (Jur.) Firma de auditoria (Aud.) Firma de consultoria (C. e C.G.) Firmas de renome / principais / maiores (C. e C.G.) Flexvel Float de depsito descontado ao valor presente (Fin.) Florestamento Flutuao (C. e C.G.) Flutuao (Fin.) Fluxo de gua (Seg.) Fluxo de caixa (C. e C.G.) Fluxo de caixa adicional (C. e C.G.) Fluxo de caixa futuro / descontado (C. e C.G.) Fluxo de caixa negativo (C. e C.G.) Fluxo de capital (C. e C.G.) Fluxo de dados (TI) Fluxo de fundos (C. e C.G.) Fluxo de informaes (TI) Fluxo de lucros projetados (C. e C.G.) Fluxo de pagamentos (Fin.) Fluxo de trabalho (C. e C.G.) Fluxograma (C. e C.G.) Focar Foco Folha de anlise (C. e C.G.) Folha de custo de servio (C. e C.G.) Folha de custos (C. e C.G.) Folha de pagamento (C. e C.G.) Folha de papel Folha de tempo (de trabalho) (C. e C.G.) Fonte autorizada/competente (Jur.) Fonte de fundos (C. e C.G.) Fontes de informao externas (C. e C.G.) Fora de impresso Fora de linha (C. e C.G.) Fora de questo/de propsito Fora de servio (C. e C.G.) Fora do local de trabalho (C. e C.G.) Fora do local segurado (Seg.) Fora do pas (Seg.) Fora do valor de mercado (quando o preo de um papel financeiro ultrapassa o valor de mercado) (Fin.) Fora de lei (Jur.) Fora de trabalho (C. e C.G.) Fora maior (Seg.) (Reino Unido) Fora Sindical - FS Fora-tarefa (C. e C.G.) Forjado (Jur.)

Formao Formal Formar Formato Formulao de estratgia Formulao de poltica (C. e C.G.) Formulrio (C. e C.G.) Formulrio de solicitao (por exemplo, de emprego) (C. e C.G.) Fornecedor (C. e C.G.) Fornecedor de mantimentos (C. e C.G.) Fornecer (C. e C.G.) Fornecimento de energia (C. e C.G.) Fotocpia Fracasso empresarial (C. e C.G.) Fracionamento de prmios (Seg.) Franquia (Seg.) Franquia bsica (Seg.) Franquia obrigatria (Seg.) Franquia/"franchise" (C. e C.G.) Fraqueza Fraqueza em controles internos (C. e C.G.) Fraude (C. e C.G.) Fraude (Seg.) Freqente Fresco Fretamento (C. e C.G.) Frete (C. e C.G.) Frete areo (C. e C.G.) Frete pago antecipadamente (C. e C.G.) Frota (C. e C.G.) Frota (Seg.) Frota de automveis (Seg.) Fuga de capital (EUA) (Fin.) Funo administrativa (C. e C.G.) Funcionrio burocrtico (de escritrio, de loja) (C. e C.G.) Funcionrio graduado (C. e C.G.) Funcionrio qualificado/responsvel (C. e C.G.) Funes de apoio (C. e C.G.) Funes de apontamento (de mo-de-obra) (C. e C.G.) Funes de operao (C. e C.G.) Funes de processamento computadorizadas (TI) Fundao dos Economirios Federais - FUNCEF (Fin.) Fundao Getlio Vargas - FGV (Fin.) Fundao Instituto de Pesquisas Econmicas - FIPE (Fin.) Fundao Previdenciria (Penso) Fundamento Fundo (C. e C.G.) Fundo de amortizao (C. e C.G.) Fundo de Aplicao Financeira - FAF (Fin.) Fundo de Aposentadoria Programada Individual" - FAPI Fundo de Assistncia ao Trabalhador- FAT Fundo de Assistncia e Previdncia ao Trabalhador Rural - FUNRURAL

Fundo de Assistncia Tcnica, Educacional e Social - FATES Fundo de comrcio (C. e C.G.) Fundo de comrcio negativo (C. e C.G.) Fundo de Compensao de Variaes Salariais - FCVS Fundo de Desenvolvimento Social - FDS Fundo de Estabilizao Fiscal - FEF Fundo de fideicomisso (Fin.) Fundo de Financiamento Exportao- FINEX (Fin.) Fundo de Financiamento da Eletrobrs - FINEL (Fin.) Fundo de Financiamento de Estudos e Projetos - FINEP (BNDES) (Fin.) Fundo de Financiamento para Aquisio de Mquinas e Equipamentos Industriais - FINAME Fundo de Garantia Exportao (Fin.) Fundo de Garantia de Retrocesses (Seg.) Fundo de Garantia do Tempo de Servio- FGTS Fundo de Garantia para Sinistros (Seg.) Fundo de Investimento Setorial - FISET (Fin.) Fundo de Investimentos da Amaznia -FINAM (Fin.) Fundo de Investimentos de Trabalhadores- FIT (Fin.) Fundo de Investimentos do Nordeste -FINOR (Fin.) Fundo de penso (Seg.) Fundo de Renda Fixa - pessoa jurdica (Fin.) Fundo de Renda Fixa -pessoa fsica (Fin.) Fundo de renovao (ou reposio) (C. e C.G.) Fundo em condomnio (Fin.) Fundo fiscal (Fin.) Fundo fixo ou rotativo de caixa (C. e C.G.) Fundo Monetrio Internacional - FMI (Fin.) Fundo mtuo (Fin.) Fundo Nacional de Cultura - FNC Fundo Nacional de Desenvolvimento - FND Fundo Nacional de Desenvolvimento da Educao - FNDE Fundo para emprstimos (C. e C.G.) Fundo Social de Emergncia - FSE Fundos (C. e C.G.) Fundos Acima de 90 Dias (Fin.) Fundos de aes (Fin.) Fundos de Carteira Livre - Renda Fixa (Fin.) Fundos de Carteira Livre - Renda Varivel (Fin.) Fundos de Investimento - Capital Estrangeiro (Fin.) Fundos de Investimento Financeiro - Renda Fixa - FIF RF (Fin.) Fundos de Investimento Financeiro 60 Dias - FIF RF 60 Dias (Fin.) Fundos de Investimento Financeiro FIF - Curto Prazo (Fin.) Fundos de Investimento Financeiro Renda Varivel - FIF - RV (Fin.) Fundos de Investimento no Exterior (Fin.) Fundos de Investimentos Culturais e Artsticos - FICART Fundos de investimentos imobilirios (Fin.) Fundos de Participao dos Estados - FPE Fundos de Participao dos Municpios- FPM Fundos de penso (penses) Fundos de Renda Fixa - Capital Estrangeiro (Fin.) Fundos disponveis (C. e C.G.) Fundos disponveis mediante solicitao (Fin.)

Fundos e compensao de cheques (Fin.) Fundos em "Commodities" (Fin.) Fundos em Cotas de FAF (Fin.) Fundos escassos (Fin.) Fundos fechados (Fin.) Fundos federais (C. e C.G.) Fundos fora dos livros (C. e C.G.) Fundos insuficientes (C. e C.G.) Fundos Mtuos de Investimentos em Empresas Emergentes - Capital Estrangeiro (Fin.) Fundos Mtuos de Privatizao (Fin.) Fundos no registrados (C. e C.G.) Funil Furaco (Seg.) Fura-greve Furto (Seg.) Fuso de empresas (Jur.) Fuso de interesses/de participao (Jur.) Fuso de riscos (Fin.) Fuso horrio Fuses e incorporaes e outras formas de combinaes de empresas (Jur.) Futuros transacionados em bolsa (Fin.) Gado Galera Ganhar (C. e C.G.) Ganho (C. e C.G.) Ganho de cmbio (transao) (Fin.) Ganho de capital (C. e C.G.) Ganho ou perda (C. e C.G.) Ganho ou perda atuarial Ganho ou perda em transaes (Fin.) Ganhos financeiros (Seg.) Garagem Garantia (C. e C.G.) Garantia (contrato) (Jur.) Garantia (Seg.) Garantia conjunta e solidria (Jur.) Garantia de cauo (Seg.) Garantia de concorrncia (Seg.) Garantia de cumprimento de obrigaes (Seg.) Garantia de fornecimento (Seg.) Garantia global (Seg.) Garantia provisria (Seg.) Garantia solidria (Seg.) Garantias dos produtos (C. e C.G.) Garantido livre de ... (Seg.) Garantir a dvida do financiado (Fin.) Gargalo Gs explosivo (Seg.) Gasolina Gastar (C. e C.G.) Gasto (C. e C.G.) Genuno (C. e C.G.)

Gerador de programas (TI) Gerncia de linha (C. e C.G.) Gerncia de nvel mdio (C. e C.G.) Gerncia de produtos (C. e C.G.) Gerncia de segundo escalo (C. e C.G.) Gerente administrativo (C. e C.G.) Gerente contbil (Cont. e Cont.Ger.) Gerente de auditoria (Aud.) Gerente de compras (C. e C.G.) Gerente de crdito (Fin.) Gerente de primeira linha (C. e C.G.) Gerente de vendas (C. e C.G.) Gerente financeiro (C. e C.G.) Gerente geral (Cont. e Cont.Ger.) Gerente, administrador (C. e C.G.) Gerente-geral (C. e C.G.) Globalizao Glosa (Jur.) Glosar (Jur.) Gorjeta (C. e C.G.) Grade administrativa (C. e C.G.) Grade gerencial (C. e C.G.) Grfico (C. e C.G.) Grfico de barras (C. e C.G.) Grfico de execuo (C. e C.G.) Grfico de Gantt (grfico que mostra a discrepncia entre o desempenho orado e o real) (C. e C.G.) Grfico do ponto de equilbrio (C. e C.G.) Granel (a) (C. e C.G.) Granizo (Seg.) Gratificao (C. e C.G.) Gratificao a empregados (C. e C.G.) Gratificao de incentivo (C. e C.G.) Gratuito (EUA) Grau (C. e C.G.) Gravar (TI) Gravar com outro nome (TI) Hidrante (Seg.) Grmio Greve Greve branca Greve do empregador Greve ilegal Grupamento de aes (Jur.) Grupo consolidado (C. e C.G.) Grupo de Apoio Normalizao Ambiental - GANA Grupo de bancos (Fin.) Grupo de coordenao Grupo de empresas (C. e C.G.) Grupo de trabalho (C. e C.G.) Grupo segurador (Seg.) Guarda, custdia e controle (Seg.) Guerra de preos (C. e C.G.) Guia (relatrio) de recebimento (C. e C.G.)

Guia de exportao (C. e C.G.) Guia de importao (C. e C.G.) Guia de recolhimento (Jur.) Guia de remessa (C. e C.G.) Guindaste Guindaste para grandes pesos Habilidades Habilitado (C. e C.G.) Habitual Haveres (C. e C.G.) Hedge cruzado (Fin.) Hedge dinmico (Fin.) Herana (Jur.) Hidrante interno (Seg.) Hidrantes externos (Seg.) Hidroeltrica Hierarquia (C. e C.G.) Hierarquia de documentao (Cont. e Cont.Ger.) Hiperinflao (C. e C.G.) Hipermercado Hipoteca (C. e C.G.) Hipoteca secundria/em segundo grau (Jur.) Hipotecar (C. e C.G.) Hipotecas residenciais (Fin.) Histria de sinistros (Seg.) Histrico de pagamentos (C. e C.G.) Histrico de perdas (Seg.) Holding, companhia controladora (C. e C.G.) Homem de negcios (C. e C.G.) Homologar (Jur.) Honestidade de atos Honorrio (C. e C.G.) Honorrio de consrcio de bancos (Fin.) Honorrio inicial (Fin.) Honorrios (Seg.) Honorrios cotados (C. e C.G.) Honorrios da administrao (C. e C.G.) Honorrios de corretagem (Seg.) Honorrios legais (advogados) Honorrios legais (Seg.) Honorrios por compromisso de emprstimos (Fin.) Honrar Hora de mquina (C. e C.G.) Hora-homem (C. e C.G.) Horrio nobre (Publicidade) Horas de trabalho/expediente (C. e C.G.) Horas extras (C. e C.G.) Horista (C. e C.G.) Iamento (Seg.) cone (TI) Idade de aposentadoria (Seg.) Idade de aposentadoria normal (Seg.)

Identidade Identificao de objetivos (C. e C.G.) Idoneidade (C. e C.G.) Igual (adj.), igualar/equiparar (v.) Igualar/igualdade Ilegtimo (Jur.) Iliquidez (C. e C.G.) Ilquido (C. e C.G.) Ilusrio/enganoso (C. e C.G.) Imagem da empresa (C. e C.G.) Imagem de marca (C. e C.G.) Imagem do produto (C. e C.G.) Imaginao Imigrao Imisso de (ou na) posse de (imveis) (Jur.) Imisso de posse (mveis) (Jur.) Imobilizado (C. e C.G.) Imvel (C. e C.G.) Impacto mpar Imparcial Impedimento (Jur.) Impenhorabilidade (Jur.) Imperfeio Imperfeito Impercia (C. e C.G.) Implementao (C. e C.G.) Impopular Impor Importao (C. e C.G.) Importncia em risco (Seg.) Importncia segurada (Seg.) Importncia segurada total (Seg.) Importncia segurvel (Seg.) Importncia sujeita a perda (Seg.) Importncias acumuladas em benefcio do segurado (Seg.) Importante (C. e C.G.) Importar (C. e C.G.) Imposto (Jur.) Imposto de Exportao - IE (Jur.) Imposto de Importao - II (Jur.) Imposto de Renda - IR (Jur.) Imposto de Renda de Pessoa Fsica - IRPF (Jur.) Imposto de Renda de Pessoa Jurdica - IRPJ (Jur.) Imposto de Renda na Fonte sobre Lucro Lquido - ILL (Jur.) Imposto de Renda Retido na Fonte - IRRF (Jur.) Imposto diferido (C. e C.G.) Imposto direto (Jur.) Imposto indireto (Jur.) Imposto Predial e Territorial Urbano - IPTU (Jur.) Imposto Provisrio sobre a Movimentao ou a Transmisso de Valores e de Crditos e Direitos de Natureza Financeira (conh Imposto Provisrio sobre a Movimentao ou a Transmisso de Valores e de Crditos e Direitos de Natureza Financeira (conh

Imposto retido na fonte (Jur.) Imposto sobre a propriedade (Jur.) Imposto sobre a Propriedade de Veculos Automotores - IPVA (Jur.) Imposto sobre a Renda - IR (Jur.) Imposto sobre Circulao de Mercadorias e Servios - ICMS (Jur.) Imposto sobre empresas (Jur.) Imposto sobre folha de pagamento (Jur.) Imposto sobre ganhos de capital (Jur.) Imposto sobre lucro imprevisto (Jur.) Imposto sobre o valor agregado (Jur.) Imposto sobre Operaes Financeiras - IOF (Jur.) Imposto sobre Produtos Industrializados - IPI (Jur.) Imposto Sobre Servios de Qualquer Natureza - ISS (Jur.) Imposto sobre transferncia/transmisso - SISA (Jur.) Imposto sobre Transmisso de Bens Inter-Vivos (o termo usado, na prtica, SISA) - ITBI (Jur.) Imposto sobre vendas (Jur.) Imposto sobre Vendas a Varejo de Combustveis Lquidos para Veculos, exceto leo Diesel - IVV (Jur.) Imposto Territorial Rural - ITR (Jur.) Imposto nico sobre Minerais - IUM (Jur.) Imposto/direito de exportao (Jur.) Impreciso (C. e C.G.) Impressora (TI) Impressora laser (TI) Imprevisto (C. e C.G.) Improvvel (C. e C.G.) Impugnao (Jur.) Impulso Inadimplemento contratual (Jur.) Inadimplncia (Seg.) Inadimplente (C. e C.G.) Inadmissvel (C. e C.G.) Inalienabilidade (Jur.) Inalienvel (C. e C.G.) Inamistoso Incapacidade (C. e C.G.) Incapacidade (Seg.) Incapacidade a longo prazo (Seg.) Incapacidade temporria (Seg.) Incendiarismo (Seg.) Incndio (Seg.) Incentivo (C. e C.G.) Incentivo exportao (C. e C.G.) Incentivo Informtica (TI) Incentivo fiscal (Jur.) Incentivos s empresas (C. e C.G.) Incidncia (Jur.) Incidncia de imposto (Jur.) Inciso (Jur.) Inclinar Incobrvel (C. e C.G.) Incompatvel (C. e C.G.) Incompetncia/inaptido (C. e C.G.)

Inconstitucional Incorporao (de empresas) (Jur.) Incorporao da controladora pela subsidiria; incorporao inversa (Jur.) Incorporao de subsidiria pela controladora (Jur.) Incorporada (Jur.) Incorporadora (Jur.) Incorrer prejuzos (C. e C.G.) Incorreto (C. e C.G.) Incorrido Incumbncia (C. e C.G.) Indagao/inquirio/interrogatrio (Jur.) Indeferir (Jur.) Indenizao (C. e C.G.) Indenizao (Seg.) Indenizao Especial por Acidente - IEA (Seg.) Independncia (C. e C.G.) Indesejvel Indevido (C. e C.G.) Indexao (C. e C.G.) Indexao (Seg.) Indicador (C. e C.G.) Indicadores econmicos Indicar ndice (C. e C.G.) ndice (Nacional) de Preos ao Consumidor- I (N)PC ndice (taxa) de operao (C. e C.G.) ndice BOVESPA Futuro (Fin.) ndice da dvida a longo prazo sobre o patrimnio (Fin.) ndice da proviso para perdas com emprstimos sobre emprstimos no fim do perodo (Fin.) ndice de aes (Fin.) ndice de ativo circulante sobre passivo circulante; quociente de liquidez (Cont. e Cont.Ger.) ndice de capital de giro (Cont. e Cont.Ger.) ndice de capital prprio sobre capital de terceiros; ndice de endividamento (Cont. e Cont.Ger.) ndice de capital sobre ativo (Cont. e Cont.Ger.) ndice de contas a pagar sobre compras (Cont. e Cont.Ger.) ndice de crescimento (C. e C.G.) ndice de despesas administrativas sobre receita lquida de juros (Fin.) ndice de dvida/patrimnio (C. e C.G.) ndice de emprstimos no pagos sobre a carteira de emprstimos (Fin.) ndice de emprstimos sobre depsitos ( vista, de poupana e a prazo) (Fin.) ndice de emprstimos sobre total do ativo (Fin.) ndice de endividamento (C. e C.G.) ndice de honorrios de servios sobre receita lquida de juros (C. e C.G.) ndice de liquidez (C. e C.G.) ndice de liquidez imediata (C. e C.G.) ndice de lucro bruto (C. e C.G.) ndice de lucro sobre vendas (C. e C.G.) ndice de lucros sobre o capital total empregado (C. e C.G.) ndice de mercado (Fin.) ndice de obrigaes vencidas sobre emprstimos no fim do perodo (Fin.) ndice de patrimnio lquido sobre ativos (C. e C.G.) ndice de patrimnio lquido sobre emprstimos (C. e C.G.)

ndice de preo/lucro - P/L (C. e C.G.) ndice de preos (C. e C.G.) ndice de Preos ao Consumidor - Real- IPC-r ndice de Preos ao Consumidor Ampliado- IPCA ndice de preos de atacado ndice de preos de varejo ndice de proviso para perdas sobre emprstimos vencidos (Fin.) ndice de Reajuste do Salrio Mnimo- IRSM ndice de receita lquida de intermediaes sobre total do ativo (Fin.) ndice de recursos interbancrios investidos mais ttulos e valores mobilirios sobre total do ativo (Fin.) ndice de recursos interbancrios investidos sobre total do ativo (Fin.) ndice de retorno sobre vendas lquidas (C. e C.G.) ndice de Salrios Nominais - ISN ndice do custo de vida ndice do estoque de matria prima sobre o custo de produo (Cont. e Cont.Ger.) ndice do estoque de produtos terminados sobre o custo de produtos vendidos; ndice de rotatividade dos estoques (Cont. e C ndice do permanente sobre patrimnio lquido (C. e C.G.) ndice Geral de Preos - Disponibilidade Interna - IGP-DI ndice Geral de Preos - IGP ndice Nacional do Custo de Construo - INCC ndices de capital ideais (tidos como referncia) (C. e C.G.) ndices de liquidez abaixo das medianas (Fin.) ndices de liquidez acima das medianas (Fin.) ndices de liquidez medianos (Fin.) ndices de liquidez prximos s medianas (Fin.) ndices de retornos sobre o ativo mdio (antes e depois da tributao) (C. e C.G.) ndices de retornos sobre o capital mdio - (antes e depois da tributao) (C. e C.G.) ndices financeiros (Fin.) ndices patrimoniais ideais (tidos como referncia) (C. e C.G.) Indisputvel Induo Indstria de mo-de-obra intensiva (C. e C.G.) Indstria em crescimento (C. e C.G.) Indstrias de alta tecnologia (C. e C.G.) Ineficaz (C. e C.G.) Ineficiente (C. e C.G.) Inesperado Inexeqvel (C. e C.G.) Inexperiente (C. e C.G.) Infiltrao (Seg.) Inflao Inflao desenfreada Inflamvel (Seg.) Influncia Influenciar Influxo (C. e C.G.) Informao contbil (C. e C.G.) Informao privilegiada (C. e C.G.) Informaes (C. e C.G.) Informaes Anuais - IAN Informaes comparveis (C. e C.G.) Informaes confidenciais obtidas de pessoal interno da empresa (C. e C.G.)

Informaes conflitantes (C. e C.G.) Informaes dirigidas (C. e C.G.) Informaes financeiras prospectivas (C. e C.G.) Informaes financeiras suplementares (C. e C.G.) Informaes Trimestrais - ITRs (C. e C.G.) Informe de Rendimentos e Reteno na Fonte - IRRF (Jur.) Infrao Infra-estrutura (C. e C.G.) Infringir Iniciar programa (TI) Incio (C. e C.G.) Incio (Seg.) Incio das atividades (C. e C.G.) Inidneo/incapaz (C. e C.G.) Inigualado (C. e C.G.) Inigualvel (C. e C.G.) Ininterrupto (C. e C.G.) Injuno (usufruto) (Jur.) Injustificado (C. e C.G.) Injusto (C. e C.G.) Inoportuno Inovao Insalubre Insatisfatrio (C. e C.G.) Inseguro Inserir (C. e C.G.) Inserir dados (computao) (TI) Insolvncia (C. e C.G.) Insolvente (C. e C.G.) Inspecionar (C. e C.G.) Inspetor (Seg.) Inspetor de banco (Fin.) Inspetores de rgos de superviso governamental (Fin.) Inspetores de rgos normativos (Jur.) Instalaes (C. e C.G.) Instalaes conjuntas (C. e C.G.) Instalaes de produo (C. e C.G.) Instalaes e equipamentos (C. e C.G.) Instalaes industriais (C. e C.G.) Instalaes ociosas (C. e C.G.) Instaurao de processo (Jur.) Instvel/inconstante Instituio fiduciria (Jur.) Instituio financeira (Fin.) Instituto Brasileiro de Contadores -IBRACON (C. e C.G.) Instituto Brasileiro de Desenvolvimento Florestal - IBDF Instituto Brasileiro de Geografia e Estatstica - IBGE Instituto Brasileiro de Opinio Pblica e Estatstica - IBOPE Instituto Brasileiro do Caf - IBC Instituto Brasileiro do Meio Ambiente - IBAMA Instituto Brasileiro do Mercado de Capitais - IBMEC (Fin.) Instituto de Administrao Financeira da Previdncia e Assistncia Social - IAPAS

Instituto de Auditores Internos (Aud.) Instituto de Organizao Racional do Trabalho - IDORT Instituto de Pesquisas Tecnolgicas - IPT Instituto Nacional da Propriedade Industrial - INPI Instituto Nacional de Assistncia Mdica da Previdncia Social - INAMPS Instituto Nacional de Colonizao e Reforma Agrria - INCRA Instituto Nacional de Pesos e Medidas - INPM Instituto Nacional de Propriedade Industrial - INPI Instituto Nacional do Seguro Social - INSS Instruo de processo (Jur.) Instruo e relatrio (Aud.) Instruo Normativa (Fiscal) - IN (Jur.) Instrues (C. e C.G.) Instrues assistidas por computador (TI) Instrues iniciais (Aud.) Instruir algum para uma tarefa Instruir/informar resumidamente Instrumental Instrumento de dissoluo de uma empresa (Jur.) Instrumento de dvida a taxa flutuante (Fin.) Instrumento financeiro combinado/ composto (Fin.) Instrumento patrimonial em aes do capital (Fin.) Instrumentos financeiros (Fin.) Instrumentos patrimoniais (Fin.) Insuficincia (C. e C.G.) Insuficincia da embalagem (Seg.) Insuficincia de liquidez (Fin.) Insuficincia de pessoal (C. e C.G.) Insumo (C. e C.G.) Intangvel (C. e C.G.) Integrao horizontal (C. e C.G.) Integrao vertical (C. e C.G.) Integralizao de capital (C. e C.G.) Integridade da administrao (C. e C.G.) Integridade de dados (TI) Inteiramente novo Inteiramente/integralmente Inteireza/integridade (de transao) (Aud.) Inteiro/ntegro Intempestivo Interao (C. e C.G.) Interagir (C. e C.G.) Intercmbio (C. e C.G.) Intercmbio comercial (Cont. e Cont.Ger.) Intercmbio Eletrnico de Dados - EDI (TI) Interdependncia (C. e C.G.) Interescritrios (C. e C.G.) Interesse segurvel (Seg.) Interesses (direito de propriedade) sobre as aes (C. e C.G.) Interestadual Interface grfica do usurio (Ex. Windows) (TI) Intermediao (Fin.)

Intermedirio Intermedirio (Fin.) Intermedirio (Seg.) Internet (rede mundial de computadores interligados) (TI) Interpelao judicial (Jur.) Interpelao judicial (Seg.) Interpolao Interpretar Interpretar mal Interromper Interrupo de processamento (TI) Interrupes anormais Intervalo vazio (TI) Interveno do Banco Central (Jur.) Intimao (Jur.) Intrnseco Introduo Intruso Invalidez (Seg.) Invalidez parcial (Seg.) Invalidez permanente (Seg.) Invlido (s.); invalidar (v.) (C. e C.G.) Inventrio (C. e C.G.) Inventrio fsico (C. e C.G.) Investida (C. e C.G.) Investidor (C. e C.G.) Investidor institucional (C. e C.G.) Investigao de assuntos do meio-ambiente (Aud.) Investigao e resoluo de problemas (C. e C.G.) Investimento de renda fixa (Fin.) Investimento estrangeiro (Fin.) Investimentos (Fin.) Investimentos altamente lquidos (Fin.) Involuo Irregular (C. e C.G.) Irrelevante (C. e C.G.) Irrevogvel (Jur.) Irrigao Iseno de imposto (Jur.) Iseno de responsabilidade (Seg.) Isentar (C. e C.G.) Isento (C. e C.G.) Isento de dbitos (C. e C.G.) Isento de encargos (C. e C.G.) Isento de tarifas (Jur.) Isolamento (Seg.) Isolar Item compensatrio (C. e C.G.) Item de cobrana (C. e C.G.) Item em processo de cobrana (C. e C.G.) Item extraordinrio (C. e C.G.) Item no usual (C. e C.G.)

Item registrado / reconhecido no balano (Cont. e Cont.Ger.) Itens de caixa (C. e C.G.) Itens diversos (C. e C.G.) Itens em suspenso (C. e C.G.) Itinerrio Jarda Jazida mineral Jogo limpo Jia (para admisso em clube etc.) Jornal Juiz (Jur.) Julgamento (Jur.) Julgamento fundamentado (C. e C.G.) Junta comercial (C. e C.G.) Junta de Conciliao e Julgamento - JCJ (Jur.) Juntar Juramento (Jur.) Jri principal (Jur.) Jri, jurados (Jur.) Jurisdio (Jur.) Jurisdio fiscal (Jur.) Jurisprudncia (Jur.) Jurisprudncia (Seg.) Juro lquido (Fin.) Juro negativo (Fin.) Juro provisionado (C. e C.G.) Juro reembolsvel (Fin.) Juros (com) (Fin.) Juros (Fin.) Juros (sem) (Fin.) Juros compostos (Fin.) Juros de mora (Fin.) Juros embutidos/implcitos (Fin.) Juros imputados (Fin.) Juros mximos (em contratos de opo), limite superior (Fin.) Juros mnimos (em contrato de opo) (Fin.) Juros simples (Fin.) Juros sobre capital prprio (Fin.) Juros sobre emprstimos cuja possibilidade de cobrana precria (Fin.) Justia (Jur.) Justo Justo valor de mercado (C. e C.G.) Laboratrio Lacrado (Jur.) Lacuna Lanador de uma opo (Fin.) Lanamento contbil (C. e C.G.) Lanamento de abertura (C. e C.G.) Lanamento de correo (C. e C.G.) Lanamento de dirio (C. e C.G.) Lanamento de produto Lanamento de retificao (C. e C.G.)

Lanamento fiscal (Jur.) Lanamento nos livros (C. e C.G.) Lanamento nos livros contbeis (C. e C.G.) Lanamento ou emisso de ttulos no mercado (Fin.) Lanamentos compensatrios (C. e C.G.) Lanar (C. e C.G.) Lanar no dirio (C. e C.G.) Lata Latifundirio Latifndio Laudo de avaliao (C. e C.G.) Lavagem de dinheiro Lavoura Legado (Jur.) Legalizar (Jur.) Legio Brasileira de Assistncia - LBA Legislao (Jur.) Legislao societria (Jur.) Legislao tributria (Jur.) Legtimo Lei (Jur.) Lei adjetiva (Jur.) Lei antitruste (Jur.) Lei comercial (Jur.) Lei complementar (Jur.) Lei das Sociedades por Aes (Jur.) Lei de Falncias (Jur.) Lei do menor esforo Lei fiscal (Jur.) Lei ordinria (Jur.) Lei ordinria (Seg.) Lei substantiva (Jur.) Leigo Leilo Leilo de "swaps" (Fin.) Leis de um pas (Jur.) Leitora de documentos (TI) Leitora tica, "scanner" (TI) Leitura rpida Lembrete/lembrana Leque de opes de coberturas (Seg.) Letra (ttulo) ao portador (Fin.) Letra de cmbio (Fin.) Letra de cmbio a prazo (Fin.) Letra de cmbio vista (Fin.) Letra de cmbio com vencimento superior a trs meses a partir da data de emisso (Fin.) Letra de cmbio comercial (Fin.) Letra de cmbio de comrcio exterior acompanhada dos documentos que deram origem ao saque (Fin.) Letra do Tesouro Nacional - LTN (Fin.) Letra do Tesouro no reajustvel (Fin.) Letra Financeira do Tesouro - LFT (Fin.) Letra maiscula

Letra reajustvel do Tesouro (Fin.) Letras mantidas para cobrana (Fin.) Levantamento (C. e C.G.) Levantamento de dados (C. e C.G.) Levar adiante Levar um projeto at o final Liberar Licena Licena com autorizao Licena, em Licena-maternidade Licena-paternidade Licitao (C. e C.G.) Licitao pblica (C. e C.G.) Lder (C. e C.G.) Lder (Seg.) Lder do mercado (C. e C.G.) Lder empresarial (Cont. e Cont.Ger.) Lder/encarregado da equipe (Aud.) Liderana (C. e C.G.) Liga metlica Ligao Limbo Liminar (Jur.) Limitao estatutria (Seg.) Limitao oramentria (C. e C.G.) Limitaes ao escopo do exame (Aud.) Limitaes estatutrias legais (Jur.) Limite agregado (Seg.) Limite agregado de excesso de perdas (Seg.) Limite de crdito (Fin.) Limite de emprstimos para o pas (Fin.) Limite de endividamento (Fin.) Limite de responsabilidade (Seg.) Limite de reteno (Seg.) Limite operacional (Seg.) Limite tcnico (Seg.) Limites bsicos de responsabilidade (Seg.) Limites para relevncia/materialidade (Aud.) Limites territoriais (Seg.) (Reino Unido) Linear (C. e C.G.) Linguagem de computador (TI) Linguagem de mquina (TI) Linguagem de quarta gerao (TI) Linha de comando (C. e C.G.) Linha de crdito (Fin.) Linha de espera Linha de lucro (prejuzo) final de um perodo na demonstrao do resultado (a ltima linha) (C. e C.G.) Linha de montagem (C. e C.G.) Linha de produo (C. e C.G.) Linha de produtos (C. e C.G.) Linha de responsabilidade principal (C. e C.G.)

Linha de transmisso (TI) Linha divisria (C. e C.G.) Linhas de crdito rotativo (Fin.) Linhas de orientao (C. e C.G.) Linhas de orientao operacional (C. e C.G.) Linhas de orientao sobre segurana (C. e C.G.) Linho Liquidao (C. e C.G.) Liquidao (Seg.) Liquidao de dvida (Fin.) Liquidao de responsabilidades decorrentes de aplices de ramos de seguros no mais aceitos (Seg.) Liquidao de sinistros/perdas (Seg.) Liquidao direta (C. e C.G.) Liquidante (Fin.) Liquidez (C. e C.G.) Liquidez baixa (Fin.) Liquidez do mercado (Fin.) Liquidez elevada (Fin.) Lquido de imposto (C. e C.G.) Lquido inflamvel (Seg.) Lista de embarque (C. e C.G.) Lista de espera Lista de pendncias (C. e C.G.) Lista de saldos segundo os vencimentos (C. e C.G.) Lista de verificao (C. e C.G.) Lista negra (C. e C.G.) Listagem de cheques sustados (C. e C.G.) Litgio (Jur.) Litgio trabalhista (Jur.) Livre a bordo - FOB Livre ao lado do navio - FAS Livre empresa (C. e C.G.) Livre iniciativa (C. e C.G.) Livrete Livro de Apurao do Lucro Real - LALUR (Jur.) Livro de atas (Jur.) Livro esgotado no mercado Livro-caixa (C. e C.G.) Livros contbeis (C. e C.G.) Livros contbeis obrigatrios (Jur.) Lobista (executor do "lobby") Locador (Seg.) Locais no especificados (Seg.) Local (Seg.) Local, no (C. e C.G.) Localizao (C. e C.G.) Localizao (Seg.) Locatrio (Seg.) Logstica (C. e C.G.) Logo que possvel Logo que puder Logotipo

Loja de departamentos Lote (C. e C.G.) Lote econmico (C. e C.G.) Ltda. - Limitada (C. e C.G.) Lucrativo (C. e C.G.) Lucro (C. e C.G.) Lucro (Seg.) Lucro Antes do Imposto de Renda - LAIR (Cont. e Cont.Ger.) Lucro bruto (C. e C.G.) Lucro bruto (Seg.) Lucro da explorao (Jur.) Lucro departamental (C. e C.G.) Lucro em atividades secundrias (C. e C.G.) Lucro em transaes entre departamentos da mesma empresa (C. e C.G.) Lucro entre empresas do mesmo grupo (C. e C.G.) Lucro escritural (C. e C.G.) Lucro estimado/previsto (C. e C.G.) Lucro futuro, descontado ao valor presente (C. e C.G.) Lucro imprevisto (C. e C.G.) Lucro inflacionaro (C. e C.G.) Lucro lquido (C. e C.G.) Lucro lquido (Seg.) Lucro lquido por ao (C. e C.G.) Lucro marginal (C. e C.G.) Lucro monetrio (C. e C.G.) Lucro na converso (C. e C.G.) Lucro no operacional (C. e C.G.) Lucro no realizado (C. e C.G.) Lucro no papel (C. e C.G.) Lucro operacional/das operaes (C. e C.G.) Lucro ou prejuzo no reconhecido (no contabilizado) (C. e C.G.) Lucro por ao (C. e C.G.) Lucro presumido (Cont. e Cont.Ger.) Lucro projetado (C. e C.G.) Lucro real (C. e C.G.) Lucro tributvel (C. e C.G.) Lucro vegetativo (C. e C.G.) Lucro, mediante um (C. e C.G.) Lucro/prejuzo operacional (C. e C.G.) Lucro/prejuzo realizado (C. e C.G.) Lucros acumulados (C. e C.G.) Lucros acumulados de entidade adquirida (C. e C.G.) Lucros acumulados disponveis (C. e C.G.) Lucros acumulados no distribudos (C. e C.G.) Lucros atribudos (Seg.) Lucros decrescentes (C. e C.G.) Lucros excedentes (C. e C.G.) Lucros futuros a valor presente (Seg.) Lucros no distribudos (C. e C.G.) Lucros retidos (acumulados) restritos (C. e C.G.) Luvas (C. e C.G.) Luz verde

M estiva (Seg.) Macroeconomia M-f (Jur.) Maior Valor de Referncia - MVR Maioria absoluta (Jur.) Mais alm Mais-valia (C. e C.G.) Mala direta Malogro Malsucedido Malversao (C. e C.G.) Mandado (Jur.) Mandado de segurana (Jur.) Mandatrio Manejvel Manifesto (Seg.) Manipulao Manipulao de contas de empresa para melhor-las; camuflagem (C. e C.G.) Manipulao de informaes (C. e C.G.) Manter (registros etc.) (C. e C.G.) Manter as margens (de rentabilidade) (C. e C.G.) Manual de contabilidade (C. e C.G.) Manual de Normas e Instrues (Instituies Financeiras) - MNI (Fin.) Manual de Orientao de Pessoa Jurdica (IR) - MAJUR (Jur.) Manual de polticas (C. e C.G.) Manual de procedimentos (C. e C.G.) Manufatura assistida por computador (TI) Manuseio de materiais (C. e C.G.) Manuteno (C. e C.G.) Manuteno (Seg.) Manuteno de um preo fixo no mercado (Fin.) Manuteno preventiva (C. e C.G.) Manuteno preventiva (Seg.) Mo-de-obra (C. e C.G.) Mo-de-obra direta (C. e C.G.) Mo-de-obra indireta (C. e C.G.) Mo-de-obra qualificada (C. e C.G.) Mquina de cancelar documentos, etc.; perfuradora (Cont. e Cont.Ger.) Mquina de escrever Mquina de somar Mquina picotadeira (C. e C.G.) Mquina, motor Maquinrio/maquinaria (C. e C.G.) Mquinas e equipamentos (C. e C.G.) Marca (C. e C.G.) Marca comercial (C. e C.G.) Marca registrada (C. e C.G.) Marcas e patentes (Jur.) Margem bruta (C. e C.G.) Margem bruta (Seg.) Margem de contribuio (C. e C.G.) Margem de lucro (C. e C.G.)

Margem de lucro bruto (C. e C.G.) Margem de segurana (C. e C.G.) Margem futura / a termo (Fin.) Margem lquida (C. e C.G.) Margem operacional (C. e C.G.) Massa crtica (C. e C.G.) Matemtica Matria prima (C. e C.G.) Matria prima (Seg.) Materiais consumveis (C. e C.G.) Materiais para manuteno (C. e C.G.) Material (C. e C.G.) Material de consumo (C. e C.G.) Material de embalagem (C. e C.G.) Material de escritrio (C. e C.G.) Material direto (C. e C.G.) Material indireto (C. e C.G.) Matriz (C. e C.G.) Maturidade Maturidade (Seg.) Mau funcionamento Mau pagador (C. e C.G.) Maximizao Maximizao de rentabilidade/lucratividade (C. e C.G.) Mximo Mecnica Mecanismo Mdia aritmtica (C. e C.G.) Mdia geomtrica (C. e C.G.) Mdia mvel (C. e C.G.) Mdia ponderada (C. e C.G.) Mdia proporcional (C. e C.G.) Mdia simples (C. e C.G.) Mdia, na (C. e C.G.) Mdia/mdio (C. e C.G.) Mediao Mediato (s.); mediar (v.) Medio do trabalho Medio, mensurao (C. e C.G.) Medida (C. e C.G.) Medida / ao disciplinadora (Cont. e Cont.Ger.) Medida corretiva (C. e C.G.) Medida de referncia Medida de uma jarda Medida Provisria - MP (Jur.) Mdio prazo (C. e C.G.) Meio circulante (Fin.) Meio de pagamento (Fin.) Meio empresarial (C. e C.G.) Meio expediente (C. e C.G.) Meios Meios de armazenamento no removveis (TI)

Meios de armazenamento removveis (TI) Meios de informao Meios de pagamento (C. e C.G.) Melhor compra Melhor do conhecimento e crena (C. e C.G.) Melhora do lucro (C. e C.G.) Melhoramento (C. e C.G.) Melhoramentos em terrenos (C. e C.G.) Membro Membro da equipe (Aud.) Membro de uma organizao (C. e C.G.) Memorando de controle interno (Aud.) Memorando, memorandos (C. e C.G.) Memria de acesso aleatrio - RAM (TI) Memria de computador (TI) Memria intermediria (TI) Memria intermediria de digitao (TI) Memria virtual (TI) Menor rigor na concesso de crdito (Fin.) Menos Mensagem publicitria Mensagem, misso Mensalo (Jur.) Mensalidade, prestao mensal Mensalista (C. e C.G.) Mentor (C. e C.G.) Menu de opes (C. e C.G.) Menu, cardpio (TI) Mercado (C. e C.G.) Mercado aberto (Fin.) Mercado acionrio/de aes (Fin.) Mercado de balco (Fin.) Mercado de cmbio (Fin.) Mercado de cmbio exterior (Fin.) Mercado de capitais (Fin.) Mercado de dinheiro (Fin.) Mercado de eurodlares (Fin.) Mercado de nvel mdio (Fin.) Mercado de opes (Fin.) Mercado de operaes de "hedge" (Fin.) Mercado de trabalho (C. e C.G.) Mercado do Cone Sul - MERCOSUL Mercado dominado por vendedores (Fin.) Mercado externo (C. e C.G.) Mercado extra-oficial (C. e C.G.) Mercado financeiro (Fin.) Mercado financeiro de futuros (Fin.) Mercado fracionrio (Fin.) Mercado futuro de dlar (Fin.) Mercado futuro de juros (Fin.) Mercado interbancrio de colocaes (Fin.) Mercado interno local (Fin.)

Mercado livre (Fin.) Mercado livre e aberto (C. e C.G.) Mercado negro (C. e C.G.) Mercado paralelo (C. e C.G.) Mercado primrio (Fin.) Mercado secundrio (Fin.) Mercadoria (Seg.) Mercadoria acabada (Seg.) Mercadoria depositada em armazns alfandegados (C. e C.G.) Mercadoria em processo (Seg.) Mercadoria em trnsito (Seg.) Mercadorias (C. e C.G.) Mercadorias e moedas disponveis para entrega imediata (Fin.) Mercadorias em trnsito (C. e C.G.) Mercados internacionais de capital (Fin.) Mesa de operaes (negociaes) (Fin.) Mesa-redonda Meta Meta de lucro (C. e C.G.) Metais preciosos (Fin.) Mtodo composto (C. e C.G.) Mtodo contbil da taxa de retorno (Cont. e Cont.Ger.) Mtodo da soma dos dgitos (depreciao) (C. e C.G.) Mtodo de acumulao de reservas (Seg.) Mtodo de avaliao de benefcio projetado (penses) (Seg.) Mtodo de calcular taxas (de moedas) cruzadas (Fin.) Mtodo de clculo de custo de benefcio acumulado (penses) (Seg.) Mtodo de compra (C. e C.G.) Mtodo de contabilidade (C. e C.G.) Mtodo de contabilizao de contratos concludos (C. e C.G.) Mtodo de contrato concludo (C. e C.G.) Mtodo de custeio por absoro total (C. e C.G.) Mtodo de custo (C. e C.G.) Mtodo de custo anual equivalente (Cont. e Cont.Ger.) Mtodo de custo atuarial Mtodo de Custo de Produo mais Lucro - CPL (Jur.) Mtodo de custo padro (C. e C.G.) Mtodo de depreciao linear (C. e C.G.) Mtodo de depreciao linear (Seg.) Mtodo de elaborar um oramento (Cont. e Cont.Ger.) Mtodo de equivalncia patrimonial (C. e C.G.) Mtodo de estoque bsico (C. e C.G.) Mtodo de fuso de interesses (C. e C.G.) Mtodo de liquidao (da empresa) (C. e C.G.) Mtodo de obteno de recursos financeiros (Fin.) Mtodo de percentagem completada (C. e C.G.) Mtodo de recuperao de custo (C. e C.G.) Mtodo de rentabilidade (C. e C.G.) Mtodo de reteno de recursos financeiros para saldar obrigaes futuras (Fin.) Mtodo de retorno (do investimento) (Fin.) Mtodo de saldos decrescentes (depreciao) (C. e C.G.) Mtodo do caminho crtico - CPM

Mtodo do Custo de Aquisio ou de Produo mais Tributos e Lucro - CAP (Jur.) Mtodo do Preo de Revenda menos Lucro -PRL - (Jur.) Mtodo do Preo de Venda a Varejo no Pas de Destino, Diminudo do Lucro - PVV (Jur.) Mtodo do Preo de Venda nas Exportaes - PVEX (Jur.) Mtodo do Preo de Venda por Atacado no Pas de Destino, Diminudo do Lucro - PVA (Jur.) Mtodo do valor presente lquido (Fin.) Mtodo dos Preos Independentes Comparados - PIC (Jur.) Metodologia Metodologia de clculo de reservas de sinistros (Seg.) Mtodos de avaliao (Seg.) Mtodos de avaliao de benefcios acumulados (Seg.) Mtodos de controle (Cont. e Cont.Ger.) Micro de bolso (TI) Micro de mesa (TI) Micro porttil (TI) Microcomputador (TI) Microeconomia Microfilme (s.); microfilmar (v.) Mdia Migrao de sistemas (TI) Migrar (TI) Milhagem ("Mileagem") Milhares Milhes Minrio Minicomputador (TI) Ministrio da Agricultura Ministrio da Cultura Ministrio da Defesa Ministrio da Fazenda Ministrio da Previdncia Social Ministrio das Relaes Exteriores Ministrio do Meio Ambiente Ministrio do Planejamento Ministrio do Trabalho Ministrio dos Negcios Interiores (Reino Unido) Minuta ("boneco") Misso comercial Misso econmica Mistura/mescla Moo Moda, modelo Modalidade de produo (TI) Modelado em relevo Modelagem Modelo Modelo de dados (TI) Moderado Moderador Moderno Modificao (C. e C.G.) Modificar (C. e C.G.)

Modo de entrada em lote (posterior) (TI) Modo de entrada em lote (TI) Modulador (TI) Moeda "funcional" (C. e C.G.) Moeda bloqueada (Fin.) Moeda circulante (Fin.) Moeda com taxa fixa (Fin.) Moeda conversvel (Fin.) Moeda corrente (Fin.) Moeda de um pas estrangeiro, moeda estrangeira (Fin.) Moeda de valor constante (C. e C.G.) Moeda do relatrio da empresa (C. e C.G.) Moeda forte (Fin.) Moeda local (Fin.) Moeda nacional (Fin.) Moeda no conversvel (Fin.) Moeda-base (Fin.) Molde (C. e C.G.) Monetrio (C. e C.G.) Monetarista (C. e C.G.) Monitor (TI) Monitorar (C. e C.G.) Monoplio (C. e C.G.) Montante (C. e C.G.) Montante lquido nos livros contbeis (C. e C.G.) Montante recupervel (C. e C.G.) Moradia (Seg.) Moratria (Jur.) Morte acidental (Seg.) Morte por qualquer causa (Seg.) Mostrurio Motim (Seg.) Motivo Mouse; rato (TI) Mveis e utenslios (C. e C.G.) Mveis e utenslios (Seg.) Mudana (C. e C.G.) Mudana de posio (C. e C.G.) Mudana de princpio contbil (C. e C.G.) Mudar (C. e C.G.) Multa (s.); multar (v.) Multimdia (TI) Multinacional (C. e C.G.) Multiplicar Multiprocessamento (TI) Multiusurio (TI) Municpio Mutuante (Fin.) Muturio (Fin.) Mtuo de ouro (Fin.) Nacionalismo Nacionalizao (C. e C.G.)

No adequado (C. e C.G.) No ambguo No amortizado (C. e C.G.) No aplicvel (C. e C.G.) No apropriado (C. e C.G.) No assinado No atendido No auditado (Aud.) No autorizado No cobrado (C. e C.G.) No comprovado (C. e C.G.) No confirmado (C. e C.G.) No constituindo precedente (Seg.) (Reino Unido) No despendido (C. e C.G.) No distribudo (C. e C.G.) No dividido No divulgado (C. e C.G.) No econmico No emitido (C. e C.G.) No escrito No especificado No extinto (C. e C.G.) No financiado (C. e C.G.) No garantido (C. e C.G.) No identificvel No includo no balano patrimonial (C. e C.G.) No incorporado (C. e C.G.) No licenciado (Seg.) No linear (C. e C.G.) No liquidado (C. e C.G.) No lucrativo (C. e C.G.) No melhorado No monetrio (C. e C.G.) No mudado No ocupado No oficial (C. e C.G.) No onerado (C. e C.G.) No operacional (C. e C.G.) No pagamento de imposto mediante expedientes ilegais (Jur.) No pagamento de imposto mediante expedientes legais (Jur.) No pago (C. e C.G.) No pertinente No programado (C. e C.G.) No provisionado (C. e C.G.) No realizado (C. e C.G.) No reclamado (C. e C.G.) No recorrente (C. e C.G.) No regulamentado (Jur.) No rentvel (C. e C.G.) No resgatvel (Fin.) No respondido No segurado

No segurvel (Seg.) No sindicalizado No solicitado No terminado No usado No vencido (C. e C.G.) No vendido Navegabilidade (Seg.) Navegabilidade area (Seg.) Navegar (na Internet) (TI) Navio (Seg.) Navio afundado (Seg.) Necessidades de pessoal/mo-de-obra Negativa de parecer/opinio (Aud.) Negligncia (s.); negligenciar (v.) Negligncia (Seg.) Negligncia concorrente (Seg.) Negligncia grave (Seg.) Negociao (C. e C.G.) Negociao (de mercadorias, de papis financeiros) (Fin.) Negociao coletiva (C. e C.G.) Negociao com data diferente da data- padro (C. e C.G.) Negociao conjunta (C. e C.G.) Negociao de patentes (C. e C.G.) Negociador (C. e C.G.) Negociante (C. e C.G.) Negociar (C. e C.G.) Negcio (C. e C.G.) Negcio arriscado (C. e C.G.) Negcio cativo (C. e C.G.) Negcio principal da empresa (C. e C.G.) Negcio slido (C. e C.G.) Negcios (fazer) Negcios eletrnicos Negrito Nicho (de mercado etc.) (C. e C.G.) Nicho (Seg.) Nquel Nveis mais baixos (C. e C.G.) Nvel de preos (C. e C.G.) Nvel de qualidade aceitvel Nvel de risco (C. e C.G.) Nvel ps-graduado Nivelar No local de trabalho (C. e C.G.) No total (C. e C.G.) Nomeao (C. e C.G.) Nomear Nomenclatura Brasileira de Mercadorias- NBM Norma Norma contbil (C. e C.G.) Norma de auditoria (Aud.)

Norma Internacional de Auditoria do IFAC - NIA (Aud.) Normas Brasileiras de Contabilidade -NBC (C. e C.G.) Normas Contbeis Internacionais - IAS (C. e C.G.) Normas de relatrio (Aud.) Normas de trabalho no campo (Aud.) Normas profissionais (Aud.) Nota / ttulo de exportao (Fin.) Nota de crdito (C. e C.G.) Nota de dbito (C. e C.G.) Nota de devoluo de material (C. e C.G.) Nota de embarque (C. e C.G.) Nota de entrada, nota recebida (C. e C.G.) Nota de entrega (C. e C.G.) Nota de honorrios (C. e C.G.) Nota de recebimento (C. e C.G.) Nota de transferncia de material (C. e C.G.) Nota explicativa (s demonstraes financeiras) (C. e C.G.) Nota fiscal/fatura (C. e C.G.) Nota promissria (Fin.) Nota promissria (Jur.) Notas de curva de rendimento (Fin.) Notas de rodap (nas demonstraes financeiras) (C. e C.G.) Notas do Banco Central - NBC (Fin.) Notas do Tesouro Nacional - NTN (Fin.) Notcias Notificao judicial (Seg.) Novao (Fin.) Novo Nulo e sem efeito (C. e C.G.) Nulo e sem efeito (Seg.) Nmero de conta (C. e C.G.) Nmero de funcionrios Nmero de funcionrios (Seg.) Nmero inteiro Nmeros aleatrios Objetividade Objetivo (s.); objetivar (v.) Objetivos comerciais / negociais (Cont. e Cont.Ger.) Objetos de uso pessoal Objetos de valor Objetos de valor (Seg.) Obras pblicas Obrigao (C. e C.G.) Obrigao (ttulo) reajustvel (Fin.) Obrigao acessria (Fin.) Obrigao ao valor par (Fin.) Obrigao com cupom pleno (Fin.) Obrigao com cupom zero (Fin.) Obrigao com impostos (C. e C.G.) Obrigao com juros (Fin.) Obrigao com preo abaixo do par (Fin.) Obrigao conversvel (Fin.)

Obrigao de benefcio no adquirido (penses) (Seg.) Obrigao de pagamento de imposto (Seg.) Obrigao endossada (Fin.) Obrigao garantida (Fin.) Obrigao inicial (C. e C.G.) Obrigao legal (Jur.) Obrigao por servio passado (penses) (Seg.) Obrigao primria (C. e C.G.) Obrigao Reajustvel do Tesouro Nacional - ORTN (Fin.) Obrigao resgatvel apenas no vencimento (Fin.) Obrigaes com taxa fixa (Fin.) Obrigaes com taxa flutuante (Fin.) Obrigaes de garantias (Cont. e Cont.Ger.) Obrigaes do Fundo Nacional de Desenvolvimento - OFND (Fin.)Obrigaes do Tesouro (letras etc.) (Fin.) Obrigaes em moedas duplas (Fin.) Obrigaes governamentais (Fin.) Obrigaes no conversveis em aes (Fin.) Obrigaes por repasses do pas e do exterior (Fin.) Obrigaes resgatveis (Fin.) Obrigaes sobre "swaps" (Fin.) Obrigaes vinculadas a "commodities" (Fin.) Obrigatrio (C. e C.G.) Observar Obsolescncia de estoque (C. e C.G.) Obsolescncia tecnolgica (C. e C.G.) Obsoleto (C. e C.G.) Obstculo Obter vantagem Ocasio oportuna (Aud.) Ocorrncia (Seg.) Ocorrncia de inadimplncia contratual (Fin.) Ocorrido mas no reclamado (Seg.) Ocultar (fraude) (C. e C.G.) Ocupao (C. e C.G.) Ocupao (Seg.) Oferta (Fin.) Oferta abaixo do valor justo (Fin.) Oferta de aes ao pblico (Fin.) Oferta de compra e de venda (Fin.) Oferta e procura Oferta em excesso (C. e C.G.) Oferta privada (Fin.) (EUA) Oferta pblica para aquisio do controle de uma empresa (C. e C.G.) Oficina Oficioso Oligoplio (Jur.) Omisso (C. e C.G.) Omisso (Seg.) Omisso, descuido (Cont. e Cont.Ger.) Onda/ estrondo supersnica (Seg.) Onerar (C. e C.G.) nus

nus da prova (Jur.) nus da prova (Seg.) Opo a descoberto (Fin.) Opo comprada (de ttulos) (Fin.) Opo de compra de ttulos (Fin.) Opo de converso (Fin.) Opo de permuta (Fin.) Opo de venda (de papis financeiros) (Fin.) Opo de venda lanada (Fin.) Opo lanada (Fin.) Opo negociada (em bolsa) (Fin.) Opo sobre futuros (Fin.) Opes de "commodities" (Fin.) Opes de "swaps" (Fin.) Opes de aes (Fin.) Opes de compra (Fin.) Opes de moedas (Fin.) Opes de obrigaes (Fin.) Opes em acordos de taxas a termo (Fin.) Opes negociadas particularmente (Fin.) Opes transacionadas em bolsa (Fin.) Operao "tartaruga" (C. e C.G.) Operao (C. e C.G.) Operao a termo (Fin.) Operao abandonada (C. e C.G.) Operao casada (Fin.) Operao com lucro (C. e C.G.) Operao com prejuzo (C. e C.G.) Operao de financiamento de vendas ("vendor") (Fin.) Operao descontinuada (C. e C.G.) Operao em andamento (C. e C.G.) Operao em declnio (C. e C.G.) Operao em expanso (C. e C.G.) Operacional (C. e C.G.) Operaes de crdito (Cont. e Cont.Ger.) Operaes de crdito (Lquidas de PCLD) (Cont. e Cont.Ger.) Operaes de previdncia social (Seg.) Operaes de resseguro (Seg.) Operaes de seguro (Seg.) Operaes em trnsito (C. e C.G.) Operaes reunidas, combinadas (C. e C.G.) Operador Operador de mquina (C. e C.G.) Operadores de ligao de mensagem (TI) Oportunidade de negcios (C. e C.G.) Oportunidades de carreira Oramento (C. e C.G.) Oramento central (C. e C.G.) Oramento de capital (C. e C.G.) Oramento de despesas (C. e C.G.) Oramento de honorrios (C. e C.G.) Oramento de horas (C. e C.G.)

Oramento de investimentos (C. e C.G.) Oramento de vendas (C. e C.G.) Oramento equilibrado (C. e C.G.) Oramento flexvel (C. e C.G.) Oramento funcional (C. e C.G.) Oramento operacional (C. e C.G.) Oramento ultrapassado (de gastos, de tempo etc.) (C. e C.G.) Oramento varivel (C. e C.G.) Orar a produo (C. e C.G.) Ordem Ordem de pagamento (C. e C.G.) Ordem de produo (C. e C.G.) Ordem de servio (C. e C.G.) Ordem dos Advogados do Brasil - OAB (Jur.) Ordem permanente (C. e C.G.) Ordenado (C. e C.G.) Ordenado de horistas (C. e C.G.) Ordenador (TI) Ordens de saque negociveis (Fin.) Ordinria ao Portador (Ao) - OP (C. e C.G.) Organizao (C. e C.G.) Organizao das Naes Unidas - ONU Organizao de assistncia mdica (Seg.) Organizao dos Pases Exportadores de Petrleo - OPEP Organizao e Mtodos - O&M (C. e C.G.) Organizao No Governamental - ONG Organizao para a Cooperao e Desenvolvimento Econmico - OCDE (Cont. e Cont.Ger.) Organizao preferencial de assistncia (Seg.) Organizao prestadora de servios (C. e C.G.) Organizao sem fins lucrativos (Jur.) Organograma (C. e C.G.) rgo governamental regulamentador do comrcio (Jur.) rgos pblicos (Jur.) Orientao (C. e C.G.) Orientao do trabalho de assistentes (Aud.) Orientao profissional (C. e C.G.) Origem e aplicao de recursos (C. e C.G.) Ortodoxo Ostracismo Otimizao do lucro (C. e C.G.) Ouro em barras Outorgado (Jur.) Outorgante (Jur.) Outras receitas (C. e C.G.) Outras receitas / despesas operacionais (Cont. e Cont.Ger.) Outro auditor (terceiro) (Aud.) Outros ttulos quase governamentais (Fin.) Overgold (Fin.) Pacote Pacote de medidas financeiras (Fin.) Pacote negociado Pacto (Jur.)

Padro (C. e C.G.) Padro de cifrao de dados (TI) Padro de vida Padro ouro (Fin.) Padro para referncia Padres / normas ticas Padres tcnicos Padronizao (C. e C.G.) Pagador (C. e C.G.) Pagador com atraso (C. e C.G.) Pagador no vencimento (C. e C.G.) Pagamento (C. e C.G.) Pagamento adiantado (C. e C.G.) Pagamento antecipado (C. e C.G.) Pagamento atrasado (C. e C.G.) Pagamento contra entrega (C. e C.G.) Pagamento de benefcios (Seg.) Pagamento de desligamento de funcionrio (C. e C.G.) Pagamento de frias (C. e C.G.) Pagamento em dinheiro (C. e C.G.) Pagamento em espcie (C. e C.G.) Pagamento inicial/sinal/entrada (C. e C.G.) Pagamento mensal de prmios (Seg.) Pagamento parcelado de prmios (Seg.) Pagamento parcelado/parcial (C. e C.G.) Pagamento por conta (C. e C.G.) Pagamento trimestral de prmios (Seg.) Pagamentos de danos no-indenizatrios (Seg.) Pagamentos e benefcios diferidos (Seg.) Pagar (C. e C.G.) Pagar (uma dvida) at o vencimento (C. e C.G.) Pagar medida que recebe (C. e C.G.) Pagar na medida do uso (C. e C.G.) Pagar por hora (C. e C.G.) Pgina de Internet (TI) Pago (C. e C.G.) Pago a menos (C. e C.G.) Painel Painel de comando Painel de controle Pas desenvolvido Pas em desenvolvimento Pas industrializado Pas menos desenvolvido Pas subdesenvolvido Pases com tributao favorecida (Jur.) Palavra secreta (TI) Palestra Panelista (apresentador) Papis (valores/ttulos)/financeiros (Fin.) Papis de trabalho (Aud.) Papis financeiros de curto prazo de liquidez imediata (Fin.)

Papel (financeiro) negocivel (Fin.) Papel (funo) Papel comercial (Fin.) Papel de curto prazo (Fin.) Papelaria Papel-moeda (Fin.) Par (nmero) Par, valor par (C. e C.G.) Parada (de mquinas) (Seg.) Paraestatal (Jur.) Pargrafo Pargrafo de nfase (Aud.) Pargrafo do escopo (no parecer de auditoria) (Aud.) Paraso fiscal (Jur.) Paralisao (C. e C.G.) Paralisao (Seg.) Parmetros (C. e C.G.) Parcela (C. e C.G.) Parcela de contribuio dos acionistas em excesso ao valor nominal das aes (C. e C.G.) Parceria (Cont. e Cont.Ger.) Parcimnia Parecer (Aud.) Parecer adverso (Aud.) Parecer com absteno de opinio/ negativa de parecer (Aud.) Parecer com ressalva (Aud.) Parecer do auditor independente (Aud.) Parecer Normativo (Fiscal) - PN (Jur.) Parecer parcial, isto , que no cobre as demonstraes no seu conjunto (Aud.) Parecer sem ressalvas, "limpo" (Aud.) Parecer tcnico que engloba vrios assuntos (Aud.) Parede corta-fogo (Seg.) Parede divisria (Seg.) Parntese Paridade Parte da auditoria executada por outros auditores independentes (Aud.) Parte interessada (C. e C.G.) Parte que negocia com a entidade (a outra parte em uma transao) (C. e C.G.) Partes beneficirias (de fundadores) (C. e C.G.) Partes no relacionadas (C. e C.G.) Partes relacionadas (C. e C.G.) Participao de minoritrios no patrimnio (Cont. e Cont.Ger.) Participao do proprietrio (C. e C.G.) Participao dos trabalhadores (C. e C.G.) Participao em aes ordinrias (C. e C.G.) Participao em controlada (C. e C.G.) Participao em perdas (Seg.) Participao em recuperaes (Seg.) Participao em salvados (Seg.) Participao em sociedade (C. e C.G.) Participao majoritria (C. e C.G.) Participao no mercado (C. e C.G.) Participao no mercado (Seg.)

Participao nos lucros (C. e C.G.) Participao obrigatria (Seg.) Participaes minoritrias (no resultado) (Cont. e Cont.Ger.) Partida Partida dobrada (C. e C.G.) Partida simples (C. e C.G.) Passvel de prestar contas (C. e C.G.) Passivo (C. e C.G.) Passivo a descoberto (Cont. e Cont.Ger.) Passivo a longo prazo (C. e C.G.) Passivo circulante (C. e C.G.) Passivo contingente (C. e C.G.) Passivo de imposto diferido (C. e C.G.) Passivo diferido (C. e C.G.) Passivo financeiro (Fin.) Passivo fiscal (C. e C.G.) Passivo monetrio (C. e C.G.) Passivo no circulante (C. e C.G.) Passivo no garantido/a descoberto (C. e C.G.) Passivo oculto (C. e C.G.) Passivo para limpeza de lixo, detritos etc. (C. e C.G.) Passivo provisionado (C. e C.G.) Passivos com incidncia de juros (Fin.) Passivos de reparao do meio-ambiente (Cont. e Cont.Ger.) Passivos no contabilizados/no registrados (C. e C.G.) Pasta de planejamento (Aud.) Pasta permanente (Aud.) Patente (Jur.) Ptio (Seg.) Patro Patrimnio lquido (C. e C.G.) Patrimnio lquido dos quotistas/cotistas (C. e C.G.) Patrocinador (C. e C.G.) Pausa Peas Peas de reposio (C. e C.G.) Pedgio Pedido (C. e C.G.) Pedido de compra (C. e C.G.) (C. e C.G.) Pedido de indenizao (Jur.) Pedidos em carteira (C. e C.G.) Pedidos sob medida (produo) (C. e C.G.) Pedir demisso (C. e C.G.) Pegar Pegar ou largar Pela lei (Jur.) Pelo valor de mercado (Fin.) Pelo valor nominal (C. e C.G.) Pendncias (C. e C.G.) Penetrao no mercado (C. e C.G.) Penhor (s.); penhorar (v.) (Jur.) Penhor (Seg.)

Penhora de bens em garantia (Jur.) Penso por idade (penses) (Seg.) Penso vitalcia (penses) (Seg.) Pequeno investidor (C. e C.G.) Per capita (C. e C.G.) Percentagem Percentual de participao (C. e C.G.) Perda (do uso) de membros (Seg.) Perda (Seg.) Perda de aluguel (Seg.) Perda de cmbio (Fin.) Perda de capital (C. e C.G.) Perda de peso (Seg.) Perda direta (Seg.) Perda emergente (Seg.) Perda lquida definitiva (Seg.) (Reino Unido) Perda mxima possvel (Seg.) Perda mxima provvel (Seg.) Perda na transao de converso de moeda (Fin.) Perda no segurada (Seg.) Perda parcial (Seg.) Perda real (Seg.) Perda total (Seg.) Perda total construtiva (Seg.) Perda total somente (Seg.) Perda/prejuzo extraordinrio (C. e C.G.) Perdo de dvida (C. e C.G.) Perdo por descumprimento de clusula de contrato de emprstimo (Fin.) Perdas ocorridas (Seg.) Perdas reguladas (Seg.) Perdas substanciais (C. e C.G.) Perder um prazo fatal (C. e C.G.) Perecvel Perfeito Perfil alto Perfil baixo Perfil da empresa Perfil do consumidor Percia (C. e C.G.) Perodo Perodo contbil (C. e C.G.) Perodo da aplice (Seg.) Perodo de carncia (C. e C.G.) Perodo de carncia (Seg.) Perodo de descobrimento (Seg.) Perodo de execuo (C. e C.G.) Perodo de expanso (C. e C.G.) Perodo de garantia (C. e C.G.) Perodo de graa / espera (Seg.) Perodo de limitao / prescrio (Seg.) Perodo de mais movimento, perodo de pico (C. e C.G.) Perodo de paralisao (Seg.)

Perodo de prescrio (Jur.) Perodo de retorno de um investimento (C. e C.G.) Perodo de risco no expirado (Seg.) Perodo de transio (C. e C.G.) Perodo indenitrio (Seg.) Perodo intermedirio/intercalar (C. e C.G.) Perodo oramentrio (C. e C.G.) Perodo, prazo (Seg.) Perodo-base (Jur.) Perito (C. e C.G.) Permisso de importao (Jur.) Permutar Perspectiva de lucro (C. e C.G.) Perspectiva, panorama Perspectivas de crescimento (C. e C.G.) Perspectivas do mercado (C. e C.G.) Pertencente ao governo Pertinente Pesado Peso bruto Peso lquido Peso real Pesquisa (TI) Pesquisa bsica Pesquisa de consumidores Pesquisa de mercado Pesquisa de motivao Pesquisa e desenvolvimento Pesquisa operacional (C. e C.G.) Pessoa (fsica ou jurdica) autorizada a fazer transferncia de aes (C. e C.G.) Pessoa jurdica (Jur.) Pessoa nomeada para determinada funo Pessoal (funcionrios) (C. e C.G.) Pessoal novato em treinamento/aprendizagem (C. e C.G.) Pessoal profissional (C. e C.G.) Pessoal-chave Petio Petrleo Brasileiro S.A. - PETROBRS Pilhagem (Seg.) Pirmide de pessoal Pirmide financeira (Fin.) Pirataria de "software" (TI) Pista de auditoria (Aud.) Planejamento a longo prazo (C. e C.G.) Planejamento da auditoria (Aud.) Planejamento de carreira Planejamento de esplio (Jur.) Planejamento de lucratividade, rentabilidade (C. e C.G.) Planejamento de produo (C. e C.G.) Planejamento departamental (C. e C.G.) Planejamento e superviso (Aud.) Planejamento empresarial (C. e C.G.)

Planejamento estratgico (C. e C.G.) Planejamento financeiro (C. e C.G.) Planejamento oramentrio (C. e C.G.) Planejamento tributrio (C. e C.G.) Planejar Planilha eletrnica (TI) Plano Plano (objeto etc.) Plano Contbil das Instituies do Sistema Financeiro Nacional - COSIF (C. e C.G.) Plano de ao Plano de bonificao/gratificao (C. e C.G.) Plano de contas (C. e C.G.) Plano de contingncia (TI) Plano de Equivalncia Salarial - PES Plano de financiamento (Fin.) Plano de Melhoria de Proventos e Penses -PMPP Plano de participao nos lucros (C. e C.G.) Plano de participao nos lucros diferida (C. e C.G.) Plano de recompensa (Cont. e Cont.Ger.) Plano de remunerao diferida (C. e C.G.) Plano de sucesso dos administradores (C. e C.G.) Plano de trabalho (C. e C.G.) Plano diretor (C. e C.G.) Plano econmico (C. e C.G.) Plano estratgico do negcio (Cont. e Cont.Ger.) Plano-piloto Planos a pagamentos limitados (Seg.) Planos de aposentadoria (penses) (Seg.) Planos de benefcios (penses) (Seg.) Planos de benefcios definidos (penses) (Seg.) Planos de contribuio definida (penses) (Seg.) Planos de penso contributrios (penses) (Seg.) Planos de penso no contributrios (penses) (Seg.) Planos de penso privados (penses) (Seg.) Planos tcnicos detalhados (C. e C.G.) Plena capacidade (C. e C.G.) Plotador grfico, "plotter" (TI) Poder de compra, aquisitivo (C. e C.G.) Poder executivo Poder judicirio Poder legislativo Poltica contbil (C. e C.G.) Poltica de contrao (C. e C.G.) Poltica de dividendos (C. e C.G.) Poltica de estabilizao de preos (C. e C.G.) Poltica de investimento (C. e C.G.) Poltica de preos (C. e C.G.) Poltica de restrio de crdito (Fin.) Poltica de vendas (C. e C.G.) Poltica financeira (Fin.) Poltica fiscal (Jur.) Poltica monetria (Fin.)

Poluio gradual (Seg.) Ponte rolante Ponto bsico Ponto de equilbrio (C. e C.G.) Ponto de nivelamento Ponto de pedido (C. e C.G.) Ponto de referncia Ponto de renovao de pedido (C. e C.G.) Ponto de retorno Ponto de venda - PDV Ponto de venda (C. e C.G.) Ponto final Pontos de controle Pontos de destaque na auditoria (Aud.) Pool (consrcio) de seguradoras (Seg.) Populao (estatstica) Por conta de Por conta prpria Por conta prpria e/ou de terceiros (Seg.) Pr em execuo Por meio deste Porta a porta (Seg.) Porta corta fogo (Seg.) Portabilidade (capacidade de mover "software" de um sistema operativo para outro) (TI) Portabilidade das reservas (penses) (Seg.) Portador Porta-voz Porteiro Porto de arribada (Seg.) Porto de escala (Seg.) Porto livre Posio Posio "casada" (Fin.) Posio a descoberto (Fin.) Posio comprada (Fin.) Posio de cmbio exterior (Fin.) Posio de liquidez do banco (Fin.) Posio descoberta (Fin.) Posio em aberto (Fin.) Posio em moedas, no casada/ no equilibrada (Fin.) Posio fechada (mercado financeiro) (Fin.) Posio financeira (C. e C.G.) Posio-chave (C. e C.G.) Posies durante a noite (Fin.) Posse Posses Possibilidades Possveis procedimentos de auditoria (Aud.) Posto na fbrica (C. e C.G.) Posto nas docas (C. e C.G.) Posto no armazm (C. e C.G.) Potencial

Potencial de desenvolvimento Potencial de mercado Poupana (Fin.) Prateleira Prtica (exerccio profissional) tributria (Jur.) Prtica aceita (C. e C.G.) Prtica comercial (C. e C.G.) Prtica contbil (C. e C.G.) Prtica usual Praticar Prticas protecionistas Prticas restritivas Prazo de arrendamento (C. e C.G.) Prazo de durao (C. e C.G.) Prazo de prescrio (Jur.) Prazo fixo (C. e C.G.) Prazo mdio (C. e C.G.) Pr-aquisio (C. e C.G.) Precatrios (Jur.) Precificao ; atribuio de preo (Seg.) Preciso Preo Preo (taxa) padro (C. e C.G.) Preo vista (C. e C.G.) Preo administrado (C. e C.G.) Preo ao consumidor (C. e C.G.) Preo atual (C. e C.G.) Preo bsico (C. e C.G.) Preo chamariz (C. e C.G.) Preo competitivo (C. e C.G.) Preo de compra (C. e C.G.) Preo de compra (Fin.) Preo de compra e de venda (Fin.) (EUA) Preo de cotao (Fin.) Preo de custo (C. e C.G.) Preo de equilbrio (Fin.) Preo de exerccio de opo (Fin.) Preo de fechamento (C. e C.G.) Preo de fornecimento (C. e C.G.) Preo de lista (C. e C.G.) Preo de mercado (C. e C.G.) Preo de oferta (Fin.) Preo de realizao (de exerccio) de opo (Fin.) Preo de resgate (Fin.) Preo de sustentao (C. e C.G.) Preo de transferncia (C. e C.G.) Preo de venda (C. e C.G.) Preo de venda (Fin.) Preo de venda (Seg.) Preo em rpida elevao (C. e C.G.) Preo futuro (Fin.) Preo justo (C. e C.G.)

Preo lquido (C. e C.G.) Preo mximo, preo-teto (C. e C.G.) Preo mdio de mercado (Fin.) Preo mdio unitrio (C. e C.G.) Preo na entrega (preo incluindo transporte, seguro, frete etc.) (C. e C.G.) Preo pretendido (C. e C.G.) Preo, a um determinado (C. e C.G.) Preo-base (C. e C.G.) Preo-limite (C. e C.G.) Preos congelados (C. e C.G.) Preos crescentes (C. e C.G.) Preos de mercado (Fin.) Preos mdios de mercado (Fin.) Pr-datar Predio Predileo Preencher Preferncia na liquidao (C. e C.G.) Preferncia na subscrio de aes (C. e C.G.) Preferencial ao Portador (Ao) - PP (C. e C.G.) Preferencial Nominativa (Ao) - PN (C. e C.G.) Prejuzo entre empresas do mesmo grupo (C. e C.G.) Prejuzo fiscal (Jur.) Prejuzo fiscal a compensar (Jur.) Prejuzo inflacionrio (C. e C.G.) Prejuzo lquido (C. e C.G.) Prejuzo monetrio (C. e C.G.) Prejuzo na converso (C. e C.G.) Prejuzo operacional (C. e C.G.) Prejuzo operacional lquido (C. e C.G.) Prejuzo real (Cont. e Cont.Ger.) Prejuzo vegetativo (C. e C.G.) Prejuzo/perda (C. e C.G.) Prejuzos ou crditos fiscais utilizados para compensar lucros de exerccios passados (C. e C.G.) Prmio (C. e C.G.) Prmio (Seg.) Prmio ajustvel (Seg.) Prmio anual (Seg.) Prmio bruto (Seg.) Prmio de renovao (Seg.) Prmio de resgate (Fin.) Prmio de resseguro (Seg.) Prmio de seguro (Seg.) Prmio fixo (Seg.) Prmio lquido (Seg.) Prmio mnimo (Seg.) Prmio puro (Seg.) Prmio total da carteira (Seg.) Prmio-depsito (Seg.) Prmios de co-seguro (Seg.) Prmios de resseguro no ganhos (Seg.) Prmios devolvidos/restitudos (Seg.)

Prmios diferidos (Seg.) Prmios emitidos (Seg.) Prmios no ganhos (Seg.) Prmios pendentes (Seg.) Prmios retidos (Seg.) Prmios vencidos (Seg.) Premissa Prescrio (Seg.) Prescrito (C. e C.G.) Prescrito (Seg.) Presidenta (C. e C.G.) Presidente (C. e C.G.) Presidente (de conselho, de assemblia, de comisso) (C. e C.G.) Presidente (em empresa) (C. e C.G.) Presidente em exerccio (Cont. e Cont.Ger.) Pressa Prestao (C. e C.G.) Prestar (servios etc.) (C. e C.G.) Prestar contas (C. e C.G.) Prestgio Presumir Prevalecente Preveno de acidentes (Seg.) Preveno de incndios (Seg.) Preveno de perdas (Seg.) Previdncia social (Seg.) Previso (C. e C.G.) Previso de caixa (C. e C.G.) Previso de mo-de-obra (C. e C.G.) Previso de vendas (C. e C.G.) Previso oramentria (C. e C.G.) Primeira hipoteca (Jur.) Primeiro a Entrar, Primeiro a Sair - PEPS (C. e C.G.) Primeiros socorros Principais indicadores Principal (de uma dvida) (Fin.) Princpio contbil/de contabilidade (C. e C.G.) Princpio da anualidade (C. e C.G.) Princpio da igualdade (Jur.) Prioridade mxima Privatizar Privilgio Pro forma (C. e C.G.) Pro rata Probabilidade (Seg.) Problemas de natureza tributria (Jur.) Procedimento de auditoria (Aud.) Procedimento legal (Jur.) Procedimentos analticos (Aud.) Procedimentos de acompanhamento completo de um processo ou transao (Aud.) Procedimentos de comprovao (Aud.) Procedimentos de consulta (Aud.)

Procedimentos de controle (Aud.) Procedimentos de diagnstico (Aud.) Procedimentos pr-acordados (Aud.) Processador de texto (TI) Processamento automtico de dados (TI) Processamento de Dados Centralizado (TI) Processamento de documentos (TI) Processamento distribudo (TI) Processamento Eletrnico de Dados - PED (TI) Processamento em lotes (TI) Processamento em tempo real/"on-line" (TI) Processamento por descarga/recarga/ "on-line" (TI) Processamento por lotes/"on-line" (TI) Processar em computador (TI) Processo (Jur.) Processo administrativo fiscal (Jur.) Processo de decises (C. e C.G.) Processo de leilo (Jur.) Processo de planejamento (Aud.) Processo falimentar (Jur.) Processo judicial (Jur.) Processo para comparao de indicadores de desempenho (C. e C.G.) Processo tributrio (Jur.) Processos legais / judiciais (Jur.) Procrastinar Procura Procura crescente Procurao (Jur.) Procurador Procurador constitudo (Jur.) Produo (C. e C.G.) Produo antieconmica (C. e C.G.) Produo em cadeia (C. e C.G.) Produo em linha (C. e C.G.) Produo em massa (C. e C.G.) Produo inicial no sujeita a faturamento (C. e C.G.) Produo intensiva (C. e C.G.) Produo-piloto Produtividade do capital (C. e C.G.) Produto (C. e C.G.) Produto (Seg.) Produto bsico/primrio (C. e C.G.) Produto de um processo (C. e C.G.) Produto de uma atividade (C. e C.G.) Produto em processo (Seg.) Produto final (C. e C.G.) Produto Interno Bruto - PIB Produto lquido apurado em transao (C. e C.G.) Produto lquido de uma transao de venda (C. e C.G.) Produto Nacional Bruto - PNB Produto primrio (C. e C.G.) Produto secundrio (C. e C.G.)

Produto semi-acabado (C. e C.G.) Produtos acabados (C. e C.G.) Produtos agrcolas Produtos em processo (C. e C.G.) Produtos em trnsito (C. e C.G.) Produzir (C. e C.G.) Proficincia Profisso liberal Profissional liberal Profissional que busca executivos para seus clientes Profissionalismo Profundidade Programa Programa de Alimentao do Trabalhador - PAT Programa de Assistncia ao Trabalhador Rural - PRORURAL Programa de auditoria (Aud.) Programa de Estmulo Reestruturao e ao Fortalecimento do Sistema Financeiro Nacional - PROER (Fin.) Programa de execuo (C. e C.G.) Programa de Financiamento s Exportaes - PROEX Programa de Financiamento e Participao de Insumos Bsicos - FIBASE Programa de Fomento Competitividade Industrial - PFCI Programa de Formao do Patrimnio do Servidor Pblico - PASEP Programa de Garantia de Atividade Agropecuria - PROAGRO Programa de Incentivo ao Funcionamento de Empresas - PROVIN Programa de Integrao Nacional - PIN Programa de Integrao Social - PIS Programa de manuteno (C. e C.G.) Programa de produo (C. e C.G.) Programa de Redistribuio de Terra e de Estmulo Agroindstria do Norte e Nordeste - PROTERRA Programa Nacional de Apoio Cultura (Lei Rouanet) - PRONAC Programa Nacional de Desestatizao - PND Programa Nacional do lcool - PROLCOOL Programao Programao de computador (TI) Programador Programar Projeo (C. e C.G.) Projeto (s.); projetar (v.) Projeto assistido por computador (TI) Projeto de lei (Jur.) Projeto de mltiplas finalidades Projeto-piloto Projetos assistidos por computador (TI) Pr-labore (C. e C.G.) Promoo de pessoal (C. e C.G.) Promoo de vendas (C. e C.G.) Pronta-entrega (C. e C.G.) Prontamente disponvel (C. e C.G.) Pronunciamento Pronunciamentos contbeis (C. e C.G.) Pronunciamentos tcnicos (C. e C.G.) Propaganda institucional

Propina Proponente (C. e C.G.) Proponente (Seg.) Proposta (C. e C.G.) Proposta de seguro (Seg.) Propriedade (C. e C.G.) Propriedade arrendada (C. e C.G.) Propriedade conjunta (C. e C.G.) Propriedade dos dados (TI) Proprietrio (C. e C.G.) Proprietrio locador (C. e C.G.) Proprietrio nominal (C. e C.G.) Pro-rata (Seg.) Pro-rata temporis (Seg.) Prorrogao (Seg.) Prs e contras Prospecto (emisso de aes) (Fin.) Prosperar Prosperidade Prosperidade econmica (Cont. e Cont.Ger.) Prspero Proteo ao Consumidor - PROCON Proteo contra gravao (TI) Proteo contra incndios (Seg.) Protecionismo comercial (Cont. e Cont.Ger.) Protesto (s.); protestar (v.) Protetor da tela (TI) Protocolo (Jur.) Prottipo (C. e C.G.) Prova do prejuzo (Seg.) Provar Provedor de acesso Internet (TI) Proviso (C. e C.G.) Proviso para crditos de liquidao duvidosa (C. e C.G.) Proviso para depreciao (C. e C.G.) Proviso para descontos (C. e C.G.) Proviso para devedores duvidosos/contas de realizao duvidosa (C. e C.G.) Proviso para devedores incobrveis (C. e C.G.) Proviso para frias (C. e C.G.) Proviso para imposto de renda (C. e C.G.) Proviso para investigao sobre necessidade de reparao e estudos de viabilidade (C. e C.G.) Proviso para passivos do meio ambiente (C. e C.G.) Proviso para perda (C. e C.G.) Proviso para prejuzos com crditos/emprstimos (Fin.) Proviso para restaurao futura de propriedades em uso (C. e C.G.) Provisionado (C. e C.G.) Provisionar (C. e C.G.) Provises tcnicas (Seg.) Prximo Prudncia Psicologia industrial Publicidade

Publicidade subliminar Pblico Pulverizao de risco (Seg.) Quadro (C. e C.G.) Quadro de avisos Quadro de membros Quadro de pessoal (C. e C.G.) Qualidade (C. e C.G.) Qualidade de servios (Cont. e Cont.Ger.) Qualidade dos ativos de crdito (Cont. e Cont.Ger.) Qualidade dos ativos de crdito elevada (Fin.) Qualidade e oportunidade de evidncia de auditoria (Aud.) Qualificao Qualificado Quantia (C. e C.G.) Quantidade (C. e C.G.) Quantidade econmica de pedido (C. e C.G.) Quantidade padro de lote (C. e C.G.) Quantificao (C. e C.G.) Quarteirizao (C. e C.G.) Quebra (C. e C.G.) Quebra (empresa) (C. e C.G.) Quebra de contrato (Jur.) Queda geral de preos (C. e C.G.) Questionrio Questionrio de controle interno (Aud.) Quinzenalmente Quociente (C. e C.G.) Quociente de liquidez (C. e C.G.) Quociente de liquidez imediata (C. e C.G.) Quociente de liquidez seca (C. e C.G.) Quociente patrimonial (do proprietrio) (C. e C.G.) Quota de amortizao (C. e C.G.) Quota de depreciao (C. e C.G.) Quota de exausto (C. e C.G.) Quota de importao (C. e C.G.) Quota de vendas (C. e C.G.) Quotista (C. e C.G.) Racionalizao (C. e C.G.) Raio (Seg.) Raio X Ramo de negcios (Seg.) Ramo de seguro (Seg.) Ramos de seguros pessoais (Seg.) Ramos elementares (Seg.) Ramos empresariais (Seg.) (EUA) Rascunhar Raso Rastrear (Aud.) Rasura (C. e C.G.) Ratear (C. e C.G.) Rateio (C. e C.G.)

Rato; "mouse" (TI) Razo (C. e C.G.) Razo de custos (C. e C.G.) Razo geral (C. e C.G.) Razo social (C. e C.G.) Razo subsidirio/auxiliar (C. e C.G.) Reabrir (registros contbeis) (C. e C.G.) Reabrir (um sinistro) (Seg.) Readmisso de ex-empregados Reajuste (C. e C.G.) Real Realar Realce Realce (s.); realar (v.) Realizao (C. e C.G.) Realizao a menor (C. e C.G.) Realizaes pessoais Realocar (C. e C.G.) Reapresentao (C. e C.G.) Reassegurar Reassumir Reavaliar (C. e C.G.) Reaver (C. e C.G.) Rebaixa (C. e C.G.) Rebocador Rebocar Recalcular, recomputar (C. e C.G.) Recebedor da transferncia (C. e C.G.) Recebimento (C. e C.G.) Recebimentos atrasados (C. e C.G.) Receita (C. e C.G.) Receita auferida (C. e C.G.) Receita bruta (C. e C.G.) Receita bruta (Seg.) Receita de investimentos (C. e C.G.) Receita de juros e servios (Fin.) Receita de planos previdencirios (penses) (Seg.) Receita de servios (C. e C.G.) Receita de servios financeiros (Fin.) Receita de vendas (C. e C.G.) Receita financeira (C. e C.G.) Receita no auferida (C. e C.G.) Receita operacional (C. e C.G.) Receita realizada (C. e C.G.) Receita total (C. e C.G.) Receita/despesa sem incidncia de juros (Fin.) Receitas de intermediao financeira (Fin.) Receitas de prestao de servios (Cont. e Cont.Ger.) Receitas lquidas (C. e C.G.) Receitas provenientes de depsitos interbancrios (Fin.) Recm-criado/chegado/sado Recenseamento

Recesso (C. e C.G.) Recibo (C. e C.G.) Recibo de depsito (bancrio) (C. e C.G.) Recibo de Prestador de Servios-Autnomo - RPSA (C. e C.G.) Recibos de Carteira de Aes -RCA (Fin.) Recibos de depsitos de "commodities" (Fin.) Reciclagem Reciprocidade (C. e C.G.) Reciprocidade (Seg.) Reclamao (de direitos) (Jur.) Reclamao litigiosa (Jur.) Reclamaes/reivindicaes legais (Jur.) Reclamar Reclassificao (C. e C.G.) Recolhimento de produto (Seg.) Recolocao de pessoal dispensado Recomendao Recomendar Recompensa Recompra de aes (Fin.) Recomprar (C. e C.G.) Reconciliao bancria (C. e C.G.) Recondicionar Reconhecer a dvida (C. e C.G.) Reconhecido pela Lei (Jur.) Reconhecimento (reconhecido) Reconhecimento contbil da receita (C. e C.G.) Reconhecimento contbil imediato (C. e C.G.) Recontagem (C. e C.G.) Recortes de jornais Recrutamento de executivo Recrutar Recuperao (Seg.) Recuperao de comisses (Seg.) Recuperao de custos (C. e C.G.) Recuperao de dvida (C. e C.G.) Recuperao de informaes (TI) Recuperao de resseguro (Seg.) Recuperao econmica (C. e C.G.) Recuperao financeira (C. e C.G.) Recuperao potencial de custos do meio-ambiente (C. e C.G.) Recuperar (C. e C.G.) Recurso (Jur.) Recurso (Seg.) Recursos (Fin.) Recursos computacionais (TI) Recursos de aceites e emisso de ttulos (Fin.) Recursos de clientes (C. e C.G.) Recursos disponveis (C. e C.G.) Recursos econmicos (C. e C.G.) Recursos energticos Recursos excedentes (Fin.)

Recursos externos (Fin.) Recursos externos (Fin.) Recursos Humanos - RH Recursos humanos (Seg.) Recursos interbancrios investidos (Fin.) Recursos minerais Recusa (Seg.) Rede de rea estendida (TI) Rede de rea local (TI) Rede de computadores (TI) Rede de comunicao (C. e C.G.) Rede de distribuio (C. e C.G.) Rede de empresas (bancos, hotis etc.) (C. e C.G.) Rede de informaes (C. e C.G.) Rede Ferroviria Federal S.A. - RFFSA Rede Nacional de Automao Fazendria - RENAF Redesconto (C. e C.G.) Redirecionar (TI) Redistribuir (C. e C.G.) Reduo (C. e C.G.) Reduo de capital (C. e C.G.) Reduo de custos (C. e C.G.) Reduo de imposto (Jur.) Reduo de pessoal (C. e C.G.) Reduo de risco (Seg.) Reduo de tamanho (C. e C.G.) Reduo de valor (nos livros) (C. e C.G.) Reduo deliberada de preos (C. e C.G.) Redundncia Reduzir progressivamente at terminar/fechar Reembolsar (C. e C.G.) Reembolso (C. e C.G.) Reembolso de imposto (Jur.) Re-emisso (Seg.) Reemitir (C. e C.G.) Reengenharia (C. e C.G.) Reengenharia de processos (C. e C.G.) Reescalonamento da dvida (Fin.) Reestruturao acionria (Fin.) Reestruturao de dvida problemtica (Fin.) Reestruturao societria (Jur.) Refazer o trabalho (C. e C.G.) Referncia cruzada (Aud.) Referncias do emprego anterior Referncias pessoais Refinanciamento (Fin.) Reflexos na contabilidade (registro e divulgao) de assuntos do meio ambiente (C. e C.G.) Reflorestamento Reforar Reforma; reviso (Seg.) Reformas estruturais (Cont. e Cont.Ger.) Reformas, renovaes (Cont. e Cont.Ger.)

Reformulao de demonstraes financeiras (C. e C.G.) Refugo (C. e C.G.) Regime de caixa (C. e C.G.) Regime de competncia (C. e C.G.) Registrador de tempo (de trabalho) (C. e C.G.) Registrar contabilmente (C. e C.G.) Registrar-se Registro (C. e C.G.) Registro (console) das operaes (TI) Registro (s.) (TI); registrar (v.) Registro civil de pessoas jurdicas (Jur.) Registro de aes (C. e C.G.) Registro de cabealho (TI) Registro de caixa (C. e C.G.) Registro de estoques (C. e C.G.) Registro de Exportao - RE Registro de faturas (C. e C.G.) Registro de imveis (Jur.) Registro de tempo de mquina (C. e C.G.) Registro de ttulos e documentos (Jur.) Registro de trabalho efetuado (Aud.) Registro de vendas (C. e C.G.) Registro Declaratrio Eletrnico - RDE Registros auxiliares contabilidade (C. e C.G.) Registros e documentos contbeis (C. e C.G.) Registros histricos de testes (TI) Registros informais/paralelos (C. e C.G.) Registros permanentes (C. e C.G.) Registros permanentes de estoques (C. e C.G.) Regra Regulao de sinistros (Seg.) Regulador (Seg.) Regulador de avarias (Seg.) Regulador de sinistros (Seg.) Regulador de sinistros externo (Seg.) Regulador de sinistros independente (Seg.) Regulamentao (Jur.) Regulamentao sobre capital realizado (Jur.) Regulamento do ICMS - RICMS (Jur.) Regulamentos fiscais (Jur.) Reinstalar (C. e C.G.) Reintegrao (Seg.) Reintegrao automtica (Seg.) Reintegrar (C. e C.G.) Reintegrar na posse Reinvestimento de lucros e reservas (C. e C.G.) Relao Anual de Informaes e Salrios (Empregados) - RAIS Relao custo-volume-lucro (C. e C.G.) Relao de capital-trabalho (C. e C.G.) Relao de compras (C. e C.G.) Relao de custo-benefcio (C. e C.G.) Relao de preo-desempenho (C. e C.G.)

Relaes comerciais (C. e C.G.) Relaes externas (C. e C.G.) Relaes humanas (C. e C.G.) Relaes industriais (C. e C.G.) Relaes interfinanceiras (Fin.) Relaes interpessoais (C. e C.G.) Relaes pblicas (C. e C.G.) Relaes trabalhistas (C. e C.G.) Relatar (C. e C.G.) Relatrio (C. e C.G.) Relatrio anual (C. e C.G.) Relatrio da diretoria (C. e C.G.) Relatrio das operaes (C. e C.G.) Relatrio de auditor independente (Aud.) Relatrio de auditores (Aud.) Relatrio de caixa (C. e C.G.) Relatrio de compilao (C. e C.G.) Relatrio de crdito (C. e C.G.) Relatrio de desempenho ambiental (C. e C.G.) Relatrio de excees/erros (C. e C.G.) Relatrio de operaes da administrao (C. e C.G.) Relatrio de sinistro (Seg.) Relatrio em forma curta (Aud.) Relatrio em forma longa (Aud.) Relatrio financeiro (C. e C.G.) Relatrio intercalar (C. e C.G.) Relatrio sucinto de estimativas de resultados (C. e C.G.) Relatrios financeiros/contbeis (C. e C.G.) Relatrios gerenciais (C. e C.G.) Relatrios para fins especiais (Aud.) Relevncia, relevante (C. e C.G.) Remanejamento (C. e C.G.) Remarcao para mais (C. e C.G.) Remarcao para menos (C. e C.G.) Remensurao (C. e C.G.) Remessa (C. e C.G.) Remessa de lucros (C. e C.G.) Remessa futura (C. e C.G.) Remoo de detritos (Seg.) Remoo de transao (TI) Remoto Remover Remunerao (C. e C.G.) Remunerao a empregados (C. e C.G.) Remunerao do executivo (C. e C.G.) Remunerao por assistncia tcnica (C. e C.G.) Remunerao por servios prestados (C. e C.G.) Renda (C. e C.G.) Renda ajustvel (Seg.) Renda bruta (C. e C.G.) Renda disponvel (C. e C.G.) Renda lquida (C. e C.G.)

Renda nacional Renda per capita (C. e C.G.) Renda pessoal (C. e C.G.) Renda proveniente de investimentos (Fin.) Renda tributvel (C. e C.G.) Renda varivel (Fin.) Rendas a apropriar (em bancos) (Fin.) Render Render juros (Fin.) Rendimento (C. e C.G.) Rendimento anualizado at o vencimento (Fin.) Rendimento atual (Fin.) Rendimento do dividendo (Fin.) Rendimento lquido (Fin.) Rendimentos de investimentos financeiros (Fin.) Rendimentos e desembolsos (C. e C.G.) Renegociao (C. e C.G.) Renomado Renovao (C. e C.G.) Renovao (Seg.) Rentabilidade (C. e C.G.) Rentabilidade das contribuies do plano (penses) (Seg.) Rentabilidade dos ativos do plano (Seg.) Rentabilidade sobre o patrimnio (C. e C.G.) Renumerao (C. e C.G.) Renunciar Reorganizao (C. e C.G.) Reorganizao empresarial (C. e C.G.) Reparaes (Seg.) Reparo ou reposio (Seg.) Reparos e manuteno (C. e C.G.) Repasse de emprstimo (Fin.) Repatriamento de capital (C. e C.G.) Rplica (Jur.) Repor (C. e C.G.) Reposio (C. e C.G.) Represlia Representao dos trabalhadores Representaes Representante Representante autorizado (Jur.) Representante sindical Reprimenda Reprogramar Requerente (Jur.) Requerido (Jur.) Requerimento (Jur.) Requisio Requisio de compra (C. e C.G.) Requisio de material (C. e C.G.) Rescindir Rescindir (Seg.)

Resciso Resciso (Seg.) Resciso de contrato (Jur.) Reserva (C. e C.G.) Reserva de capital (C. e C.G.) Reserva de domnio (Jur.) Reserva de incentivo fiscal (C. e C.G.) Reserva de lucros a realizar (C. e C.G.) Reserva de prmios no ganhos (Seg.) Reserva de reavaliao (C. e C.G.) Reserva de resseguro (Seg.) Reserva de riscos decorridos (Seg.) Reserva de riscos no decorridos (Seg.) Reserva de sinistro especfico (Seg.) Reserva de sinistros ocorridos mas no avisados (Seg.) Reserva de sinistros pendentes (Seg.) Reserva ecolgica (C. e C.G.) Reserva estatutria (C. e C.G.) Reserva geral (C. e C.G.) Reserva legal (C. e C.G.) Reserva livre (C. e C.G.) Reserva matemtica (Seg.) Reserva matemtica geral (Seg.) Reserva oculta (C. e C.G.) Reserva para contingncias (C. e C.G.) Reserva para equalizao (C. e C.G.) Reserva para manuteno (C. e C.G.) Reserva para obsolescncia (C. e C.G.) Reserva para variaes de risco (Seg.) Reservar (C. e C.G.) Reservas bancrias (Fin.) Reservas de benefcios a valor presente (Seg.) Reservas de lucros (C. e C.G.) Reservas de lucros (Cont. e Cont.Ger.) Reservas de ouro Reservas de sinistros (Seg.) Reservas de sinistros a valor presente (Seg.) Reservas estatutrias (Seg.) Reservas florestais Reservas livres (Seg.) Reservas para contingncias (Seg.) Reservas tcnicas (Seg.) Reservas tcnicas no comprometidas (Seg.) Reservatrio (Seg.) Resgatvel (C. e C.G.) Resgate (C. e C.G.) Resgate (Seg.) Resgate de aes (C. e C.G.) Resgate de partes beneficirias (C. e C.G.) Resistente a fogo (Seg.) Respeitvel Responsabilidade

Responsabilidade a curto prazo (Seg.) Responsabilidade a longo prazo (Seg.) Responsabilidade assumida (Seg.) Responsabilidade civil (Jur.) Responsabilidade civil (Seg.) Responsabilidade civil de diretores e administradores (Seg.) Responsabilidade civil de produto (Seg.) Responsabilidade civil de veculos automotores (Seg.) Responsabilidade civil do empregador (Seg.) Responsabilidade civil para com terceiros (Seg.) Responsabilidade civil por danos causados por coliso (martimo) (Seg.) Responsabilidade civil profissional (Seg.) Responsabilidade conjunta Responsabilidade conjunta (Seg.) Responsabilidade contingente (Seg.) Responsabilidade contratual (Jur.) Responsabilidade contratual (Seg.) Responsabilidade cruzada (Seg.) Responsabilidade de caminhoneiros (Seg.) Responsabilidade de garagista (Seg.) Responsabilidade direta (Jur.) Responsabilidade do inquilino (Seg.) Responsabilidade funcional (C. e C.G.) Responsabilidade ilimitada (Seg.) Responsabilidade ilimitada, irrestrita (Jur.) Responsabilidade indireta (Jur.) Responsabilidade legal (Seg.) Responsabilidade legal de garagistas (Seg.) Responsabilidade limitada (Jur.) Responsabilidade mxima (Jur.) Responsabilidade pelas demonstraes financeiras/contbeis (Cont. e Cont.Ger.) Responsabilidade por impercia (Seg.) Responsabilidade por prestar contas (C. e C.G.) Responsabilidade profissional (Cont. e Cont.Ger.) Responsabilidade solidria (Jur.) Responsvel pela escriturao; guarda- livros (Cont. e Cont.Ger.) Resposta (Jur.) Resposta retardada Respostas evasivas Ressalva, fazer (Aud.) Ressalva/exceo (Aud.) Ressarcimento (Seg.) Ressegurador (Seg.) Ressegurador profissional (Seg.) Resseguradores estrangeiros (alm-mar) (Seg.) Ressegurar (Seg.) Resseguro (Seg.) Resseguro aceito (Seg.) Resseguro cedido (Seg.) Resseguro colocado (Seg.) Resseguro de excedente (Seg.) Resseguro de limite de perdas (Seg.)

Resseguro no proporcional (Seg.) Resseguro por cota (Seg.) (Reino Unido) Restaurao de arquivo danificado (TI) Restituio (Seg.) Restrio de dividendos (C. e C.G.) Restries a importaes Restries comerciais (C. e C.G.) Resultado (C. e C.G.) Resultado de exerccios futuros (C. e C.G.) Resultado lquido (C. e C.G.) Resultado operacional (C. e C.G.) Resultado total (Cont. e Cont.Ger.) Resumo Retaliao Reteno Reteno (Seg.) Reteno de risco (Seg.) Reteno de ttulo (de propriedade) (Jur.) Reteno por conta prpria (Seg.) Retificar (C. e C.G.) Retirada (C. e C.G.) Retirada do/renncia ao trabalho (Aud.) Retiradas em dinheiro ou mercadoria (C. e C.G.) Retiradas pessoais (C. e C.G.) Retomada das atividades (Seg.) Retomar Retorno Retorno baixo (Fin.) Retorno esperado (Fin.) Retorno sem risco (Fin.) Retorno sobre o investimento (Fin.) Retorno/economia resultante de investimento (C. e C.G.) Retrabalho ao final (Aud.) Retrocesso (Seg.) Retrocessionrio (Seg.) Ru Reunio Revelaes (C. e C.G.) Revenda (C. e C.G.) Revendedor (C. e C.G.) Revender (C. e C.G.) Reviso (C. e C.G.) Reviso / inspeo fiscal (Jur.) Reviso analtica (Aud.) Reviso de controle de qualidade (Aud.) Reviso de crdito (Fin.) Reviso final do trabalho (Aud.) Reviso inicial (Aud.) Reviso limitada (Aud.) Reviso pela administrao (C. e C.G.) Reviso por entrevista (Aud.) Reviso sumria (Aud.)

Reviso trimestral (Aud.) Revogao (s.); revogar (v.) (Jur.) Revogar (Jur.) Revogvel (Jur.) Riqueza nacional Risco (C. e C.G.) Risco (Seg.) Risco administrativo (C. e C.G.) Risco admissvel (Aud.) Risco agravado (Seg.) Risco altamente protegido (Seg.) Risco cambial (Fin.) Risco de aceitao incorreta (Aud.) Risco de amostragem (Aud.) Risco de aplicativo (TI) Risco de auditoria (Aud.) Risco de base ou de correlao (Fin.) Risco de conflagrao (Seg.) Risco de controle (Aud.) Risco de convexidade (ou gama) (Fin.) Risco de crdito (Fin.) Risco de decadncia (ou teta) (Fin.) Risco de deteco (Aud.) Risco de fluxo de caixa (Fin.) Risco de garantia (C. e C.G.) Risco de investimento e de provimento de recursos (Fin.) Risco de liquidao (Fin.) Risco de liquidez (Fin.) Risco de mensurao de crdito (Fin.) Risco de mercado (Fin.) Risco de moeda (Fin.) Risco de preo (Fin.) Risco de preo absoluto ou de taxa (ou delta) (Fin.) Risco de rejeio incorreta (Aud.) Risco de servio ao cliente (Aud.) Risco de soberania Risco de subavaliao da confiana (Aud.) Risco de superavaliao da confiana (Aud.) Risco de taxa de desconto (ou ro) (Fin.) Risco de taxa de juros (Fin.) Risco de vendaval (Seg.) Risco de volatilidade (ou vega) (Fin.) Risco em potencial (Seg.) Risco financeiro (Fin.) Risco gravoso (Seg.) Risco inferior (Seg.) Risco isolado (Seg.) Risco legal (Fin.) Risco limitado (C. e C.G.) Risco moral (Seg.) Risco no coberto (Seg.) Risco no decorrido (Seg.)

Risco no segurado (Seg.) Risco normal (Seg.) Risco operacional (Fin.) Risco profissional (Aud.) Risco prprio (Seg.) Risco sazonal (Seg.) Risco segurado (Seg.) Risco vultoso (Seg.) Risco, em Riscos de petrleo (Seg.) Riscos de viagem (Seg.) Riscos inerentes (Aud.) Riscos internacionais (Fin.) Riscos martimos (Seg.) Riscos nomeados (Seg.) (EUA) Riscos nucleares (Seg.) (EUA) Riscos polticos (Seg.) Riscos profissionais (Seg.) Riscos relacionados com controles (Aud.) Riscos rodovirios (Seg.) Riscos vrios (Seg.) Riscos vencidos (decorridos) (Seg.) Robtica Rodzio Rodovia, por Rolagem (dvida) (Fin.) Romaneio de embarque (C. e C.G.) Rotao de nfase (C. e C.G.) Rotatividade de estoques (C. e C.G.) Rotatividade de mo-de-obra (C. e C.G.) Rotatividade do estoque de matrias-primas (C. e C.G.) Rotatividade do estoque de produtos acabados (C. e C.G.) Rotatividade do estoque de produtos em processo (C. e C.G.) Rtulo Rubrica (s.); rubricar (v.) (C. e C.G.) Runa Sacado (C. e C.G.) Sacador (C. e C.G.) Sada Sada de caixa (C. e C.G.) Sada de capital (C. e C.G.) Sala da diretoria (C. e C.G.) Sala de expedio (C. e C.G.) Sala de exposio (C. e C.G.) Salrio (C. e C.G.) Salrio de benefcio (C. e C.G.) Salrio de contribuio (C. e C.G.) Salrio final para clculo de aposentadoria (penses) (Seg.) Salrio lquido do empregado (C. e C.G.) Salrio mnimo (C. e C.G.) Salrio nominal (C. e C.G.) Salrio-famlia (C. e C.G.)

Salrio-tarefa (C. e C.G.) Saldado (C. e C.G.) Saldo (C. e C.G.) Saldo a pagar (C. e C.G.) Saldo bancrio (C. e C.G.) Saldo credor (C. e C.G.) Saldo de abertura (C. e C.G.) Saldo de caixa (C. e C.G.) Saldo de conta (C. e C.G.) Saldo devedor (C. e C.G.) Saldo em conta corrente (C. e C.G.) Saldo final (C. e C.G.) Saldo inicial (C. e C.G.) Saldo mdio (C. e C.G.) Saldo no pago (C. e C.G.) Saldo negativo (C. e C.G.) Saldo vinculado (C. e C.G.) Saldos compensatrios (C. e C.G.) Saldos credores de clientes (C. e C.G.) Saldos no reclamados (C. e C.G.) Saldos recprocos (Fin.) Salientar Salvados (de incndio, de naufrgio) Salvados (Seg.) Salvados e recuperao (Seg.) Salvaguarda Sano Saque (Fin.) Saque a descoberto (Fin.) Saque vista (Fin.) Saque de exportao (Fin.) Saque parcelado (Fin.) Satisfao (Aud.) Satisfao global de auditoria (Aud.) Satisfao no trabalho (C. e C.G.) Saturao do mercado (C. e C.G.) Sade Sade ocupacional Seo/secional Secretaria da Administrao Federal - SAF Secretaria da Cincia e Tecnologia - SCT Secretaria da Cultura da Presidncia da Repblica - SEC Secretaria da Receita Federal - SRF (Jur.) Secretaria de Comrcio Exterior - SCE Secretaria do Desempenho Regional - SDR Secretaria do Direito Econmico - SDE Secretaria do Planejamento - SEPLAN Secretria eletrnica Secretaria Especial de Controle das Estatais - SEST Secretaria Especial do Meio Ambiente - SEMA Secretaria Nacional da Economia - SNE Secretaria Nacional de Defesa Econmica -SNDE

Secretrio da Fazenda Nacional - SFN Securitizao (Fin.) Securitizao de recebveis (Fin.) Sede (de empresa) (C. e C.G.) Segmentao de mercado (C. e C.G.) Segmento da indstria, do setor de atividades (C. e C.G.) Segmento do negcio (C. e C.G.) Segregao de funes (C. e C.G.) Segregao de funes incompatveis (Cont. e Cont.Ger.) Segregao parcial de sociedade (Jur.) Seguindo a curva de rendimento (C. e C.G.) Seguinte Seguir o curso de uma transao (Aud.) Segunda mo Segurado (Seg.) Segurado nominado (Seg.) Segurador (Seg.) Segurador direto (Seg.) Seguradora (Seg.) Seguradora cativa (Seg.) Seguradora lder (Seg.) Seguradoras estrangeiras (de alm-mar) (Seg.) Segurana (Aud.) Segurana de programas e dados (TI) Segurana negativa (Aud.) Segurana razovel (Aud.) Segurana sobre controles (Aud.) Seguro (garantia) de cauo (Seg.) Seguro (Seg.) Seguro a prazo curto (Seg.) Seguro a prazo fixo (Seg.) Seguro a prazo longo (Seg.) Seguro areo de casco (Seg.) Seguro aeronutico (Seg.) Seguro aeronutico (Seg.) Seguro agrcola (Seg.) Seguro alm-fronteiras (Seg.) Seguro com pagamento mensal (Seg.) Seguro com pagamento semestral (Seg.) Seguro com pagamento trimestral (Seg.) Seguro com participao nos lucros (Seg.) Seguro compreensivo (Seg.) Seguro compreensivo de responsabilidade civil (Seg.) Seguro contra delitos (Seg.) Seguro contra queda de raios (Seg.) Seguro contra roubo de cofres (Seg.) Seguro contra terremotos (Seg.) Seguro de acidentes de passageiros (Seg.) Seguro de acidentes do trabalho (Seg.) Seguro de acidentes em viagem (Seg.) Seguro de acidentes pessoais (Seg.) Seguro de alagamento (Seg.)

Seguro de aluguel (Seg.) Seguro de animais (Seg.) Seguro de automveis (Seg.) Seguro de bagagem (Seg.) Seguro de caminhoneiro (Seg.) Seguro de carga (Seg.) Seguro de carga area (Seg.) Seguro de colheitas agrcolas (Seg.) Seguro de coliso (Seg.) Seguro de construo civil todos os riscos (Seg.) Seguro de crdito (Seg.) (EUA) Seguro de crdito exportao (Seg.) Seguro de crdito imobilirio (Seg.) Seguro de despesas com funeral (Seg.) Seguro de despesas extraordinrias (Seg.) Seguro de encomendas postais (Seg.) Seguro de engenharia (Seg.) Seguro de fidelidade (Seg.) Seguro de fidelidade nominal (Seg.) Seguro de fidelidade por cargo (Seg.) Seguro de fidelidade por cargo (Seg.) Seguro de golfistas (Seg.) Seguro de granizo (Seg.) Seguro de greve, tumultos e comoo civil (Seg.) Seguro de hipoteca (Seg.) Seguro de importao (Seg.) Seguro de incndio e riscos vrios (Seg.) Seguro de instalao e montagem (Seg.) Seguro de inundao (Seg.) Seguro de joalheiro (Seg.) Seguro de lanamento (satlite) (Seg.) Seguro de lucros cessantes (Seg.) Seguro de lucros cessantes contingentes (Seg.) Seguro de lucros cessantes futuros, durante o perodo de construo e instalao (Seg.) (Reino Unido) Seguro de objetos pessoais (Seg.) Seguro de obras civis (Seg.) Seguro de obras de arte (Seg.) Seguro de pertences pessoais (Seg.) Seguro de pessoas-chave (Seg.) Seguro de plataformas de perfurao (Seg.) Seguro de quebra de mquinas (Seg.) Seguro de ramos elementares (Seg.) Seguro de responsabilidade civil (Seg.) Seguro de responsabilidade civil de passageiros (Seg.) (Reino Unido) Seguro de responsabilidade civil de poluio (Seg.) Seguro de responsabilidade civil do empregador (Seg.) Seguro de responsabilidade civil pessoal (Seg.) Seguro de responsabilidade de elevadores (Seg.) Seguro de responsabilidade de produtos (Seg.) Seguro de responsabilidade estatutria de obras completadas (Seg.) Seguro de risco finito (Seg.) Seguro de riscos de guerra (Seg.)

Seguro de riscos nomeados (Seg.) Seguro de roubo (Seg.) Seguro de roubo e assalto a pagadores (Seg.) Seguro de roubo e furto (Seg.) Seguro de seqestro (Seg.) (EUA) Seguro de todos os riscos (Seg.) Seguro de todos os riscos de jias (Seg.) Seguro de transporte (Seg.) Seguro de transporte martimo (Seg.) Seguro de transporte terrestre (Seg.) Seguro de vazamento de "sprinklers" (Seg.) Seguro de veculos (Seg.) Seguro de vendaval (Seg.) Seguro de viagem (Seg.) Seguro de vida (Seg.) Seguro de vida a prazo determinado (Seg.) Seguro de vida conjunto (Seg.) (Reino Unido) Seguro de vida contributrio (Seg.) Seguro de vida em grupo (Seg.) Seguro de vida individual (Seg.) Seguro de vida inteira (Seg.) Seguro de vida no contributrio (Seg.) Seguro de vida normal (Seg.) Seguro de vida simples (Seg.) Seguro de vida universal (Seg.) Seguro de vida varivel (Seg.) Seguro de vidros (Seg.) Seguro dotal (vida) (Seg.) Seguro educao (Seg.) Seguro em locais diversos (Seg.) Seguro empresarial (Seg.) Seguro especfico (Seg.) Seguro flutuante de equipamentos (Seg.) Seguro flutuante de equipamentos de empreiteiro (Seg.) Seguro global (Seg.) Seguro global de bancos (Seg.) Seguro grupal (Seg.) Seguro insuficiente (Seg.) Seguro mais especfico (Seg.) Seguro martimo (Seg.) Seguro modal (Seg.) Seguro multirrisco (Seg.) Seguro no martimo (Seg.) Seguro obrigatrio (Seg.) Seguro Obrigatrio de Danos Pessoais Causados por Veculos Automotores - DPVAT (Seg.) Seguro odontolgico (Seg.) Seguro pessoal compreensivo (Seg.) Seguro residencial (Seg.) Seguro sade (Seg.) Seguro sade excedente (Seg.) Seguro sem franquia (Seg.) Seguro sem participao nos lucros (Seg.)

Seguro totalmente pago (Seg.) Seguros de benefcios (Seg.) Seguros de garantia (Seg.) Seleo Seleo (Seg.) Seleo contra o segurador (Seg.) Sem cupom (Fin.) Sem direitos (Fin.) Sem dividendo (Fin.) Sem efeito (Seg.) Sem juros (Fin.) Sem licena Sem valor (C. e C.G.) Semanalmente Semear Semestral Semestre Semi-anual Semi-mensal Semiprocessado (C. e C.G.) Semoventes (C. e C.G.) Senado Senha (TI) Snior de auditoria (Aud.) Separar (C. e C.G.) Servio ao cliente (C. e C.G.) Servio de assistncia a funeral - SAF (Seg.) Servio de compilao (Aud.) Servio de dvida (Fin.) Servio de Proteo ao Crdito - SPC Servio Federal de Processamento de Dados - SERPRO Servio Nacional de Aprendizagem Comercial - SENAC Servio Nacional de Aprendizagem Industrial - SENAI Servio Nacional de Aprendizagem Rural -SENAR Servio Nacional de Debntures -SND (Fin.) Servio Social da Indstria - SESI Servio Social do Comrcio - SESC Servios correlatos (Aud.) Servios de administrao e guarda de patrimnios e outros (servios em confiana) (Fin.) Servios de assessoramento (C. e C.G.) Servios de consultoria empresarial (C. e C.G.) Servios de crdito (Fin.) Servios de custdia (C. e C.G.) Servios de relevo em cartes (em cartes de crdito, por exemplo) Servios logsticos Servios outros que no de auditoria (Aud.) Servios ps-vendas (C. e C.G.) Servios prestados (C. e C.G.) Servios profissionais (Cont. e Cont.Ger.) Servios pblicos (C. e C.G.) Servidor (TI) Servidor de correio (TI)

Servidor de Internet (TI) Sesses para instrues (Aud.) Setor privado (C. e C.G.) Setor pblico (C. e C.G.) Setores de atividades regidas por normas governamentais (reguladas/ regulamentadas) (Jur.) Sigilo profissional (C. e C.G.) Significante Significar Silvicultura Smbolo Simplificao do trabalho (C. e C.G.) Simulao Simulador Simular Sinal negativo Sinal/pagamento inicial/entrada (C. e C.G.) Sindicato Sindicato de classe operria Sindicato de trabalhadores Sindicato patronal/de empregadores Sinergia Singular Sinistralidade (Seg.) Sinistro (Seg.) Sinistros de benefcios (Seg.) Sinistros encerrados (Seg.) Sinistros ocorridos (Seg.) Sinistros ocorridos mas no reclamados (Seg.) Sinistros pendentes (Seg.) Sinistros retidos (Seg.) Sinttica (TI) Sintonia Sistema contbil (C. e C.G.) Sistema de "sprinklers" automticos (Seg.) Sistema de administrao de riscos (C. e C.G.) Sistema de armazenagem por objeto (TI) Sistema de arquivo eletrnico (TI) Sistema de competncia de exerccios (Cont. e Cont.Ger.) Sistema de controle de informao do usurio (TI) Sistema de controle interno (C. e C.G.) Sistema de custo integrado (C. e C.G.) Sistema de custo marginal (C. e C.G.) Sistema de custos (C. e C.G.) Sistema de elaborao de oramentos de base-zero (C. e C.G.) Sistema de fundo fixo de caixa (C. e C.G.) Sistema de Informaes Computadorizado- SIC (TI) Sistema de Informaes do Banco Central do Brasil - SISBACEN Sistema de informaes gerenciais/da administrao (C. e C.G.) Sistema de remunerao/compensao (C. e C.G.) Sistema Especial de Liquidao e Custdia-SELIC (Fin.) Sistema Financeiro da Habitao - SFH (Fin.) Sistema Financeiro Imobilirio - SFI (Fin.)

Sistema gerencial do meio ambiente (C. e C.G.) Sistema Integrado de Comrcio Exterior - SISCOMEX Sistema integrado de gesto (C. e C.G.) Sistema Integrado de Pagamento de Impostos e Contribuies das Microempresas e das Empresas de Pequeno Porte - SIMP Sistema mtrico Sistema Nacional de Defesa do Consumidor - SNDC Sistema Nacional de Previdncia Social - SNPS Sistema Operacional de Disco - DOS (TI) Sistemas baseados em terminais de vdeo (TI) Sistemas de base de dados (TI) Sistemas de escriturao (Cont. e Cont.Ger.) Sistemas de gerenciamento de dados (TI) Sistemas de liquidao (Fin.) Sistemas de reserva de numerrio (C. e C.G.) Sistemas de retrocesso (Seg.) Sistemas especializados de inteligncia (TI) Situao Situao de trabalho (C. e C.G.) Situao de vencidos (a receber) (C. e C.G.) Situao financeira (C. e C.G.) Sobras (C. e C.G.) Sobrecapitalizado (C. e C.G.) Sobrecarga (C. e C.G.) Sobrecarregado de trabalho (C. e C.G.) Sobreestimar (C. e C.G.) Sobrepreo (EUA) (Fin.) Sobressalentes (Seg.) Sobretaxa (C. e C.G.) Sociedade (de pessoas) (Jur.) Sociedade (Jur.) Sociedade afluente (Jur.) Sociedade Annima - S.A. (Jur.) Sociedade beneficente, caridade (Jur.) Sociedade comercial (Jur.) Sociedade de crdito imobilirio (Fin.) Sociedade de participao (Jur.) Sociedade de profissionais (Jur.) Sociedade de responsabilidade limitada (Jur.) Sociedade em comandita (Jur.) Sociedade em comandita (Jur.) Sociedade em conta de participao (Jur.) Sociedade por aes (Jur.) Sociedades de capitalizao (Jur.) Scio (C. e C.G.) Scio oculto (C. e C.G.) Scio ostensivo (C. e C.G.) Scio principal (C. e C.G.) Scio responsvel por auditoria (Aud.) Soobramento (Seg.) Software antivrus (TI) Software de segurana (TI) Software de utilizao simples (TI)

Solicitao Solicitao de emprstimo (Fin.) Solicitao de patente (C. e C.G.) Solicitar pagamento (C. e C.G.) Slido Solvncia (C. e C.G.) Soma (s.) (colunas ou cifras); somar (colunas ou cifras) (v.) Sonegao de imposto (Jur.) Sorte Subarrendamento (s.); subarrendar (v.) Subavaliar (C. e C.G.) Subcontratar (C. e C.G.) Subdesenvolvimento (C. e C.G.) Subempreiteiro (C. e C.G.) Subentendido Subestimar (C. e C.G.) Subfaturar (C. e C.G.) Subida (s.); subir (v.) Sublinhar Sublocar (C. e C.G.) Subordinado Suborno (s); subornar (v.) Subpargrafo Subpreo (Fin.) (EUA) Sub-rogao (Jur.) Sub-rogao (Seg.) Subscrever aes (C. e C.G.) Subscrio (de aes) (C. e C.G.) Subscritor de ttulos mobilirios (Fin.) Subsidiria (C. e C.G.) Subsidiria em que h participao majoritria (C. e C.G.) Subsidiria integral (C. e C.G.) Subsidiria no consolidada (C. e C.G.) Subsidiria no integral (C. e C.G.) Subsidirias includas na consolidao/consolidadas (C. e C.G.) Subsdio, subveno (C. e C.G.) Substncia / essncia (C. e C.G.) Substncia qumica Substancial Substncias perigosas (Seg.) Substituio para melhor Substituio para pior Substituir Substituto do titular Subtrair Subveno de capital (C. e C.G.) Subveno de custeio (C. e C.G.) Subveno de investimento (C. e C.G.) Sucata (s.); sucatear (v.) (C. e C.G.) Sucesso imprevisto Sucursal (C. e C.G.) Sucursal (Seg.)

Sujeito a resgate (papel/instrumento financeiro) (Fin.) Sumrio Superavaliar (C. e C.G.) Supervit (C. e C.G.) Supervit contribudo por acionistas (C. e C.G.) Supervit de um fundo (C. e C.G.) Supervit disponvel para distribuio (C. e C.G.) Supervit no distribudo (acumulado) (C. e C.G.) Supercomputador (TI) Superestimar Superintendncia da Zona Franca de Manaus - SUFRAMA Superintendncia de Seguros Privados - SUSEP (Seg.) Superintendncia do Desenvolvimento da Amaznia - SUDAM Superintendncia do Desenvolvimento da Pesca - SUDEPE Superintendncia do Desenvolvimento do Centro-Oeste - SUDECO Superintendncia do Desenvolvimento do Nordeste - SUDENE Superintendncia Nacional da Marinha Mercante - SUNAMAM Superintendncia Nacional de Abastecimento e Preos - SUNAB Superior Tribunal de Justia - STJ (Jur.) Supervisar, supervisionar (C. e C.G.) Suplente Supremo Tribunal Federal - STF (Jur.) Suprimentos (C. e C.G.) Suprir (C. e C.G.) Surfar (na Internet) (TI) Suspender (C. e C.G.) Suspenso de contrato (Jur.) Swap a termo (Fin.) Swap bsico (Fin.) Swap de cmbio (Fin.) Swap de moeda (Fin.) Swap de taxa bsica (Fin.) Swap de taxa de juros (Fin.) Swaps de aes (Fin.) Swaps de commodities (Fin.) Swaps de dvida por aes (Fin.) Swaps de moedas cruzadas (Fin.) Swaps equilibrados (casados) (Fin.) Swaps resgatveis (Fin.) Tabela Tabela a valor presente; "tablita" (Fin.) Tabela Aduaneira do Brasil - TAB Tabela de incidncia de doenas (Seg.) Tabela de Incidncia do IPI - TIPI (Jur.) Tabela de juros (Fin.) Tabela de mortalidade (Seg.) (Reino Unido) Tabela de prazo curto (Seg.) Tabela logartmica Tabela/mapa de amortizao (Fin.) Tabelas de consulta (TI) Tabelio (Jur.) Tabulao

Talo de cheques (C. e C.G.) Talento Tamanho Tamanho adequado de uma atividade para obteno do melhor desempenho possvel (C. e C.G.) Tamanho considervel (C. e C.G.) Tamanho da amostra (C. e C.G.) Taquigrafia Tara (C. e C.G.) Tarefa (C. e C.G.) Tarefa que demanda muito tempo (C. e C.G.) Tarefas de pouca importncia (C. e C.G.) Tarifa (Jur.) Tarifa (Seg.) Tarifa de importao (Jur.) Tarifa de seguro (Seg.) Tarifa Externa Comum - TEC (Jur.) Tarifa preferencial (Jur.) Taxa (de juros) de mercado (Fin.) Taxa (Jur.) Taxa vista (Fin.) Taxa bsica (Seg.) Taxa Bsica do Banco Central - TBC (Fin.) Taxa Bsica Financeira - TBF (Fin.) Taxa de admisso (C. e C.G.) Taxa de Assistncia do Banco Central - TBAN (Fin.) Taxa de cmbio (Fin.) Taxa de cmbio a termo (Fin.) Taxa de cmbio atual (Fin.) Taxa de cmbio fixa (Fin.) Taxa de cmbio fixada (Fin.) Taxa de cmbio flexvel (Fin.) Taxa de cmbio flutuante (Fin.) Taxa de cmbio histrica (C. e C.G.) Taxa de cmbio interbancria (Fin.) Taxa de cmbio preferencial (Fin.) Taxa de converso (C. e C.G.) Taxa de crescimento (C. e C.G.) Taxa de crescimento anual (C. e C.G.) Taxa de crescimento econmico (C. e C.G.) Taxa de depreciao (C. e C.G.) Taxa de desconto (Fin.) Taxa de despesas indiretas (C. e C.G.) Taxa de fechamento (cmbio) (C. e C.G.) Taxa de financiamento (Fin.) Taxa de imposto de renda incidente sobre as empresas (Jur.) Taxa de incidncia de doenas (Seg.) Taxa de inflao (C. e C.G.) Taxa de inscrio (C. e C.G.) Taxa de juros (Fin.) Taxa de Juros a Longo Prazo - TJLP (Fin.) Taxa de juros efetiva (Fin.) Taxa de juros fixada (Fin.)

Taxa de juros imputada/embutida (Fin.) Taxa de juros mxima; teto (Fin.) Taxa de juros nominal (Fin.) Taxa de matrcula (C. e C.G.) Taxa de mercado em vigor (Fin.) Taxa de mortalidade (Seg.) Taxa de prazo curto (Seg.) Taxa de reciprocidade (Fin.) Taxa de remunerao da poupana (Fin.) Taxa de rendimento (Fin.) Taxa de retorno (Fin.) Taxa de retorno adequada (Fin.) Taxa de retorno contbil (C. e C.G.) Taxa de retorno efetiva (Fin.) Taxa de rotatividade (C. e C.G.) Taxa em vigor/efetiva (C. e C.G.) Taxa fixa (Fin.) Taxa flutuante (Fin.) Taxa horria (C. e C.G.) Taxa Interbancria de Londres - LIBOR (Reino Unido) (Fin.) Taxa mdia (C. e C.G.) Taxa mdia composta (C. e C.G.) Taxa mdia de "swap" (Fin.) Taxa mnima (Seg.) Taxa oficial de cmbio (Fin.) Taxa padro (C. e C.G.) Taxa plana / rasa (Fin.) Taxa Referencial - TR (Fin.) Taxa Referencial Diria - TRD (Fin.) Taxa sem risco (Fin.) Taxa nica (Seg.) Taxa uniforme (Fin.) Taxa vencida (Seg.) Taxao (Jur.) Taxao (Seg.) Taxao especial (Seg.) Taxas cruzadas (Fin.) Taxas de juros (Fin.) Taxas de seguro (Seg.) Taxas de venda (Fin.) Taxas plenas (Fin.) Tecido Teclado (TI) Teclado alfanumrico (TI) Tcnica Tcnicas de auditoria (Aud.) Tcnicas de auditoria aplicadas com o auxlio do computador (Aud.) Tcnicas de auditoria aplicadas com o auxlio do computador (TI) Tcnicas de avaliao (Cont. e Cont.Ger.) Tcnicas de reduo de custo (C. e C.G.) Tecnocracia Tecnologia

Tecnologia comprada/adquirida Tecnologia de Informao - TI (TI) Tecnologia de ponta (C. e C.G.) Tecnologia do produto (C. e C.G.) Tela (TI) Tela principal (TI) Telecomunicaes Telecomunicaes Brasileiras S.A. - TELEBRS Telefonista Telex enviados Telex recebidos Tempo (horas) debitvel (em trabalho profissional) (C. e C.G.) Tempo de acesso (TI) Tempo de espera (C. e C.G.) Tempo de mquina (C. e C.G.) Tempo de preparo Tempo de servio (penses) (Seg.) Tempo de servio com direito a penso (penses) (Seg.) Tempo hbil (C. e C.G.) Tempo integral (C. e C.G.) Tempo ocioso (C. e C.G.) Tempo padro (C. e C.G.) Tempo padro (de preparo de mquina) (C. e C.G.) Tempo parcial (C. e C.G.) Tendncia (C. e C.G.) Tendncia inflacionria (C. e C.G.) Tendncias do mercado (C. e C.G.) Tentativa Teor Teor (Seg.) Teoria do preo (Fin.) Ter xito Ter notcias de Ter recursos Terceirizao (C. e C.G.) Terceiro (pessoa ou empresa) (C. e C.G.) Terminais (TI) Terminal central (TI) Terminal de vdeo (TI) Terminal ocioso (TI) Terminar Termo de responsabilidade (Jur.) Termos (mercado futuro) negociados particularmente (Fin.) Terremoto (Seg.) Terrenos (C. e C.G.) Terrorismo (Seg.) Tesouraria (C. e C.G.) Tesoureiro (C. e C.G.) Testa de ferro (C. e C.G.) Testamenteiro (Jur.) Testamento (Jur.) Teste de aptido

Teste de auditoria (Aud.) Teste de comprovao/comprobatrio/substantivo (Aud.) Teste de cumprimento/aderncia/observncia (Aud.) Teste de custo ou mercado (Aud.) Teste de dupla finalidade (Aud.) Teste de edio (TI) Teste de mercado (C. e C.G.) Teste de rotina (Aud.) Teste em bloco (Aud.) Teste por critrio pessoal (Aud.) Testemunha (Jur.) Texto Texto da aplice (Seg.) Texto de exposio provisrio (C. e C.G.) Textura Timbre Tino empresarial (C. e C.G.) Tipo Ttulo (Fin.) Ttulo (nota promissria) assinado (Fin.) Ttulo a curto prazo (Fin.) Ttulo a mdio prazo (Fin.) Ttulo ao portador (Fin.) Ttulo cotado em bolsa (Fin.) Ttulo de conta (C. e C.G.) Ttulo de grande segurana (Reino Unido) (Fin.) Ttulo de renda fixa (Fin.) Ttulo governamental (Fin.) Ttulo mobilirio (Fin.) Ttulo mobilirio garantido por hipoteca (Fin.) Ttulo municipal (de dvida) (Fin.) Ttulo no cotado em bolsa (Fin.) Ttulo no pago (C. e C.G.) Ttulo negocivel (Fin.) Ttulo representativo de dvida (Fin.) Ttulo sem cotao no mercado (Fin.) Ttulos com caractersticas de opes (Fin.) Ttulos conversveis (Fin.) Ttulos da Dvida Agrria - TDA (Fin.) Ttulos de derivativos (Fin.) Ttulos de Desenvolvimento Econmico - TDE (Fin.) Ttulos de dvida pblica (Fin.) Ttulos de investimentos (Fin.) Ttulos e depsitos estruturados (Fin.) Ttulos ex-rendimentos (Fin.) Ttulos governamentais (Fin.) Ttulos quase-governamentais (Fin.) Tomada de deciso (C. e C.G.) Tomador de emprstimo (Fin.) Tomar emprestado (Fin.) Tomar providncias (C. e C.G.) Tonelada

Tonelagem Tonelagem (Seg.) Total transportado (C. e C.G.) Trabalhador avulso Trabalho de campo (Aud.) Trabalho em andamento (Seg.) Trabalho em equipe (C. e C.G.) Trabalho em horas de folga (C. e C.G.) Trabalho escravo/servil Trabalho inicial, primeiro trabalho (Aud.) Trackball (TI) Tradutor juramentado Trfego de ida e volta Trajetria Tramitao (Jur.) Trmites (Jur.) Transao (C. e C.G.) Transao (Jur.) Transao com assessoria (C. e C.G.) Transao com valores mobilirios (Fin.) Transao comercial (Cont. e Cont.Ger.) Transao de cmbio (Fin.) Transao em bloco (Fin.) (Reino Unido) Transao entre companhias (de um mesmo grupo) (C. e C.G.) Transao para reduzir imposto (Jur.) Transaes a termo (Fin.) Transaes vista (Fin.) Transaes com moeda estrangeira (Fin.) Transaes de arbitragem (Fin.) Transaes dentro da mesma empresa (C. e C.G.) Transaes entre partes relacionadas (C. e C.G.) Transaes internacionais de crdito documentrio (Fin.) Transaes no mercado de futuros (Fin.) Transbordo (Seg.) Transcrever Transferncia (C. e C.G.) Transferncia de dados de computador grande para pequeno (TI) Transferncia de dados de computador pequeno para grande (TI) Transferncia de fundos (C. e C.G.) Transferncia de risco (Seg.) Transferncia de ttulo de propriedade (Jur.) Transferncia eletrnica Transgresso Transmisso de direitos (Seg.) (Reino Unido) Transnacional Transparncia de informaes (administrao, demonstraes financeiras etc.) (C. e C.G.) Transpirar (informao) (C. e C.G.) Transportado pelo ar Transportador Transportador (Seg.) Transportador (Seg.) Transportar de volta (C. e C.G.)

Transporte (de soma) (C. e C.G.) Transporte (Seg.) Transporte areo Transporte de soma para linha inferior, na mesma pgina (C. e C.G.) Transtorno Tratado (Jur.) Tratados de investimentos bilaterais (Jur.) Tratados para evitar a dupla tributao (Jur.) Treinamento (C. e C.G.) Treinamento e competncia do auditor independente (Aud.) Treinamento em grupo (C. e C.G.) Treinamento no trabalho/no campo (Aud.) Tribunal (Jur.) Tribunal de Alada - TA (Jur.) Tribunal de Contas da Unio - TCU (Jur.) Tribunal de Contas do Estado (Jur.) Tribunal de Contas do Municpio (Jur.) Tribunal de Justia - TJ (Jur.) Tribunal do Trabalho (Jur.) Tribunal Federal de Recursos (Jur.) Tribunal Regional do Trabalho - TRT (Jur.) Tribunal Superior do Trabalho - TST (Jur.) Tributao (Jur.) Tributao progressiva (Jur.) Tributvel (Jur.) Tributo (Jur.) Trilhes Tripulao Troca de beneficirio (Seg.) Trocar Truncar Tufo (Seg.) Tumulto (Seg.) Turno (C. e C.G.) Turno da noite (C. e C.G.) ltima instncia (Jur.) ltima linha (C. e C.G.) ltimo a Entrar, Primeiro a Sair - UEPS (C. e C.G.) Unnime Unio Europia - UE nico Unidade Central de Processamento - CPU (TI) Unidade de amostragem (C. e C.G.) Unidade de Incentivos Fiscais - UIF (C. e C.G.) Unidade de mensurao (C. e C.G.) Unidade de Referncia - ndice de Preos ao Consumidor - UR-IPC (Cont. e Cont.Ger.) Unidade de Referncia Rural e Agroindustrial - UREF Unidade econmica (C. e C.G.) Unidade Fiscal de Referncia - UFIR (Jur.) Unidade Fiscal do Municpio - UFM (Jur.) Unidade monetria (Fin.) Unidade Monetria Contbil - UMC (C. e C.G.)

Unidade Monetria do Banco Nacional do Desenvolvimento Econmico e Social -UMBNDES (Fin.) Unidade monetria europia (Fin.) Unidade operacional da empresa (C. e C.G.) Unidade Padro de Capital - UPC (C. e C.G.) Unidade Real de Valor - URV (C. e C.G.) Unidade responsvel pela prestao de contas (C. e C.G.) Uniforme (C. e C.G.) Uniformidade (C. e C.G.) Unilateral (C. e C.G.) Unilateral (Seg.) Universidade Universo Uso do trabalho de outro auditor (Aud.) Usos e costumes (Jur.) Usurio (C. e C.G.) Usurio final (TI) Usucapio (Jur.) Usufruto (Jur.) Usura (Jur.) Usurrio Utenslios (C. e C.G.) Utilitrio de arquivo de dados (TI) Utilitrios (C. e C.G.) Utilizao de trabalho de especialista (Aud.) Vacncia Vcuo Vago de carga Vago Vale (C. e C.G.) Validao (C. e C.G.) Validade (C. e C.G.) Valioso (C. e C.G.) Valise Valor (C. e C.G.) Valor (retorno) para o acionista (Cont. e Cont.Ger.) Valor absoluto (C. e C.G.) Valor acima do nominal, do par (C. e C.G.) Valor adicionado (C. e C.G.) Valor agregado (C. e C.G.) Valor agregado (Seg.) Valor atual (Seg.) Valor atualizado (C. e C.G.) Valor aumentado (Seg.) Valor Bsico de Custeio - VBC (C. e C.G.) Valor bruto contbil (C. e C.G.) Valor contbil (Seg.) Valor contbil lquido (Seg.) Valor contbil/pelos livros contbeis (C. e C.G.) Valor de avaliao (C. e C.G.) Valor de cotao (C. e C.G.) Valor de liquidao forada (C. e C.G.) Valor de mercado (C. e C.G.)

Valor de realizao (C. e C.G.) Valor de reposio (C. e C.G.) Valor de reposio (Seg.) Valor de resgate (Seg.) Valor de resgate em dinheiro (C. e C.G.) Valor de sucata (C. e C.G.) Valor declarado (C. e C.G.) Valor declarado (Seg.) Valor do investimento (C. e C.G.) Valor do principal "conceitual" (C. e C.G.) Valor em risco (Seg.) Valor histrico pelos livros (C. e C.G.) Valor intrnseco (C. e C.G.) Valor intrnseco (Seg.) Valor justo/real (C. e C.G.) Valor lquido de realizao (C. e C.G.) Valor lquido pelos livros (C. e C.G.) Valor mobilirio (C. e C.G.) Valor nominal (C. e C.G.) Valor par (C. e C.G.) Valor patrimonial da ao (C. e C.G.) Valor pecunirio (C. e C.G.) Valor presente (Seg.) Valor presente atuarial (C. e C.G.) Valor presente lquido (C. e C.G.) Valor presente/atual (C. e C.G.) Valor realizvel (C. e C.G.) Valor residual (C. e C.G.) Valor residual (Seg.) Valor residual no garantido (C. e C.G.) Valor segurado / ressegurado (Seg.) Valor segurado na aplice (Seg.) Valor segurvel (Seg.) Valor tangvel (C. e C.G.) Valor temporrio (C. e C.G.) Valores mobilirios em carteira (Fin.) Valores mobilirios em custdia (Fin.) Valores mobilirios no conversveis (Fin.) Valores mobilirios negociveis (Fin.) Valorizao (C. e C.G.) Valorizao contbil (C. e C.G.) Valorizao de estoques (C. e C.G.) Valorizao de mercado (Fin.) Vandalismo (Seg.) Vantagem competitiva (C. e C.G.) Vara civil/cvel (Jur.) Varejistas (C. e C.G.) Varejo (C. e C.G.) Variao (C. e C.G.) Variao cambial (C. e C.G.) Variao de preo (C. e C.G.) Variao de reservas de prmios (Seg.)

Variao de reservas tcnicas (Seg.) Variao de volume (C. e C.G.) Variao em relao ao uso (C. e C.G.) Variao monetria (Fin.) Variao oramentria (C. e C.G.) Variao sazonal (C. e C.G.) Variaes do nvel de preos (C. e C.G.) Varivel (C. e C.G.) Variedade (C. e C.G.) Vaso de presso (Seg.) Vasto Vazamento (de informao) Vazio Veculo (C. e C.G.) Veculos de propaganda (C. e C.G.) Vencido (C. e C.G.) Vencido (com prazo esgotado) (C. e C.G.) Vencimento (C. e C.G.) Vencimento a curto prazo (C. e C.G.) Vencvel (C. e C.G.) Venda (C. e C.G.) Venda a descoberto (Fin.) Venda a prazo (C. e C.G.) Venda a prestao (C. e C.G.) Venda a varejo (C. e C.G.) Venda vista (C. e C.G.) Venda agressiva (C. e C.G.) Venda bruta (C. e C.G.) Venda com prejuzo (C. e C.G.) Venda de ativos (Fin.) Venda de bem e arrendamento do mesmo bem, pelo vendedor, com opo de recompra (C. e C.G.) Venda forada (C. e C.G.) Venda lquida (C. e C.G.) Venda para entrega imediata (C. e C.G.) Venda para entrega no pagamento final (C. e C.G.) Venda por necessidade financeira (Cont. e Cont.Ger.) Vendas cclicas (C. e C.G.) Vendas com direito de devoluo ilimitado (C. e C.G.) Vendas de contratos/acordos de manuteno (C. e C.G.) Vendas lquidas (Seg.) Vendas para entrega futura (C. e C.G.) Vendvel (C. e C.G.) Vendedor (C. e C.G.) Vendido, esgotado (C. e C.G.) Veracidade (C. e C.G.) Verba (C. e C.G.) Verba oramentria (C. e C.G.) Verbal Verdadeiro Verificao (C. e C.G.) Verificao cruzada (Aud.) Verificao genrica (Aud.)

Verificao seqencial (Aud.) Verificar (Aud.) Vesturio Veto Via Via area, por Via expressa Via frrea, por Via martima, por Via rodoviria, por Viabilidade (C. e C.G.) Viabilidade econmica (C. e C.G.) Viagem Viagem (Seg.) Viagem de ida Viagem de ida e volta Viagem de volta Viagem martima (Seg.) Vice-presidente (C. e C.G.) Vice-presidente do Conselho (C. e C.G.) Vcio prprio (Seg.) Vida deprecivel (de um ativo) (C. e C.G.) Vida do produto no mercado (Cont. e Cont.Ger.) Vida econmica (C. e C.G.) Vida econmica estimada (C. e C.G.) Vida escolar Vida residual estimada (C. e C.G.) Vida tecnolgica (Cont. e Cont.Ger.) Vida til (de um ativo) (C. e C.G.) Vida til (Seg.) Videoconferncia (C. e C.G.) Videoconferncia eletrnica (TI) Vigorar (C. e C.G.) Vinculao, ligao (C. e C.G.) Vinhetas (Publicidade) Violao (C. e C.G.) Violar (C. e C.G.) Vrus (TI) Visibilidade Visita de nterim (Aud.) Visita final (Aud.) Visitar Visto (em passaporte) Vistoria (Seg.) Visualizar Vital Vocao (profisso) Volatilidade das taxas de cmbio (Fin.) Vo Voto Zelo Zelo profissional (Aud.)

Zona de comrcio exterior Zona franca Zona Franca de Manaus - ZFM Zonas de livre comrcio (C. e C.G.) Zonas de Processamento de Exportao -ZPE (C. e C.G.)

traducao Short-term, current (A. & M.A.) At risk (Fin.) In bulk (A. & M.A.) To order Counterpart, other party (A. & M.A.) Fire proof (Ins.) Outstanding receivable or payable (A. & M.A.) Forward (Fin.) On demand, at sight (A. & M.A.) Below the line (A. & M.A.) Below par (A. & M.A.) Abandonment (A. & M.A.) Walkout Water supply (Ins.) Rebate, abatement (A. & M.A.) Bulging (Ins.) Going public Opening of public enquiry (Leg.) Opening of probate proceedings (Leg.) Accommodated (Leg.) Accommodation maker/party (Leg.) Guarantee; warrant (Leg.) Form-driven approach Substantive approach (Aud.) Top management approach Top-down approach (Aud.) Business approach (Aud.) Approach Comprehensive Filing of a lawsuit (Leg.) Abrogate (Leg.) Absenteeism Absorb (A. & M.A.) Overabsorb (A. & M.A.) Abuse of authority Abuse of discretion (Leg.) Abuse of privilege (Leg.) Stock (USA)/share (UK) (A. & M.A.) Bearer stock (USA)/share (UK) (A. & M.A.) Bonus stock (USA)/share (UK) (A. & M.A.) Cum dividend (Fin.) Civil action (Leg.) Class action (Leg.) Voting stock (USA)/share (UK) (A. & M.A.) Injunction (Leg.) Remedial action Eviction (Leg.) Fruition share (A. & M.A.) Blue-chip stock (USA)/share (UK) (A. & M.A.) Liability action (Leg.) Declaratory action (Leg.)

Book entry share (A. & M.A.) Execution proceedings (Leg.) Fractional share (A. & M.A.) Mortgage foreclosure proceedings (Leg.) Claim dismissed (Leg.) Legal action/lawsuit (Leg.) Unlisted security (A. & M.A.) Nominative stock (USA)/share (UK) (A. & M.A.) Common stock (USA)/share (UK); (A. & M.A.) Ordinary lawsuit (Leg.) Preferred capital stock (USA)/share (UK) (A. & M.A.) Revoking legal action; rescinding legal suit (Leg.) Revocation suit (Leg.) Ex-dividend (Fin.) Hazard Admission, admittance Acceptance (Ins.) Acceptance and retention of clients (Aud.) Adopt (Fin.) Bank acceptance Banker's acceptance liability (Fin.) Acceptance Deposit acceptance and withdrawal (Fin.) Access (IT) Access Home banking (Fin.) Random access (IT) Direct access (IT) Sequential access (IT) Accident (Ins.) Worker's compensation (Ins.) Word-related accidents (Ins.) Personal accidents (Ins.) Above the line (A. & M.A.) Sue (Leg.) Dissenting shareholder (Leg.) Equities (A. & M.A.) Leveraged stocks (Fin.) Cheap stocks (Fin.) (USA) Forfeited shares (Leg.) Secondary stocks - "junk" (Fin.) Equity securities (A. & M.A.) Donated capital stocks (A. & M.A.) Treasury stocks (USA)/shares (UK) (A. & M.A.) Outstanding stocks (USA)/shares (UK) (A. & M.A.) Inactive stocks (USA)/shares (UK) (A. & M.A.) Unissued capital (A. & M.A.) Regulatory actions (Leg.) Cumulative preferred stock (USA)/ (UK) (A. & M.A.) Capital stock (A. & M.A.) Subscribed capital (A. & M.A.) Follow-up; attendance

Package (n.) (v.) Counselling Amicable settlement Out-of-court settlement (Ins.) Trade agreement Offset agreement Forward Spread Agreement - FSA (Fin.) Forward Exchange Agreement - FXA (Fin.) Gentlemen's agreement Assignment agreement Deed of assignment Underwriting agreement (Fin.) (USA) Cooperative agreement License agreement Structured settlement (Ins.) (USA) Knock-for-knock agreement (Ins.) Productivity agreement Buy-back agreement (Fin.) Forward Rate Agreement - FRA (Fin.) Exchange Rate Agreement - ERA (Fin.) Voting agreement Out-of-court settlement (Leg.) Closing agreement General Agreement on Tariffs and Trade - GATT General Agreement on Trade and Services - GATS (UNO) Agreement, contract (Leg.) Reverse repurchase agreements (Fin.) Sale and repurchase agreements (Fin.) Futures contract (Fin.) Additional mark-up Funding (Ins.) Accumulation of risk (Ins.) Accused (Leg.) Accuser (Leg.) Fitness Addendum, addenda (Leg.) Adequate, fair, suitable Deferment (A. & M.A.) Advance (A. & M.A.) Advance on Export Contracts (Fin.) Advances to employees (A. & M.A.) Advances to suppliers (A. & M.A.) Advances from customers (A. & M.A.) Advance (A. & M.A.) Defer, postpone, delay (A. & M.A.) Addition (A. & M.A.) Surcharge (Ins.) Additional state income tax (Leg.) Commercial attach Administration, management (A. & M.A.) Activity Based Management - ABM (A. & M.A.) Environmental affairs management (A. & M.A.)

Database administration (IT) Trust administration (A. & M.A.) Discretionary management of client funds (Fin.) Personnel management (A. & M.A.) Risk management (A. & M.A.) Sales management (A. & M.A.) Office management (A. & M.A.) Financial management (A. & M.A.) Management by crisis (A. & M.A.) Management by exception (A. & M.A.) Management by objectives (A. & M.A.) Line management (A. & M.A.) Administrator, manager (A. & M.A.) Data Base Administrator - DBA (IT) Admission, admittance Hire Adopt Adulteration (Leg.) Alloy, garble (Leg.) Caveat Attorney, lawyer, solicitor, legal counsel (Leg.) Counsellor (Leg.) Aircraft Affect Adversely affect (A. & M.A.) Afflux of capital (Fin.) Charter Sinking (Ins.) Agency, branch Bank branch (Fin.) National Agency for Telecomunications - ANATEL National Petroleum Agency Enrollment (Ins.) Diary Agent (A. & M.A.) Agent (Ins.) Del credere agent (A. & M.A.) Authorised agent Insurance agent (Ins.) Issuing agent (Ins.) Sole agent (A. & M.A.) Trustee (Fin.) Settling agent (Ins.) Outside settling agent (Ins.) Premium, goodwill, share premium (A. & M.A.) Forward premium (Fin.) Unrealized premium (A. & M.A.) Share premium (A. & M.A.) Bond premium (A. & M.A.) Usurer Wave Appeal (Leg.)

Agribusiness Cluster (IT) Relief Extensive aid Cost of living allowance Filing of a lawsuit (Leg.) Premium adjustment (Ins.) Fine-tune Adjustment (A. & M.A.) Retroactive adjustment (A. & M.A.) Prior year adjustment (A. & M.A.) Replacement price adjustment (A. & M.A.) Cumulative accounting adjustments (A. & M.A.) Translation adjustments (A. & M.A.) Book adjustments (A. & M.A.) Alarm (Ins.) Fire alarm (Ins.) Financial leverage (Fin.) Operating leverage (Fin.) Attain (v.) Random Allegation (Fin.) (USA) Customs Algorithm Disposal, sale (A. & M.A.) Divestiture (A. & M.A.) Statutory lien, collateral (Leg.) Dispose of, sell (A. & M.A.) Jettison (Ins.) Tax rate (Leg.) Lunch Stores, store room, warehouse, stock room (A. & M.A.) Expense allocation (Ins.) Housing Senior management Boom Foreground (IT) Heavily-indebted (Fin.) Alteration Tamper with Senior official High level High risk Let Rent (n.) (v.) Hire purchase/installment purchase (USA) Rental of securities (Fin.) Permit (Leg.) Court order (Leg.) Lighter (Ins.) Target Denting (Ins.)

Control environment (A. & M.A.) Sweeten Amicable Crushing (Ins.) Amortization (A. & M.A.) Accelerated amortization (A. & M.A.) Stock (USA)/share (UK) amortization (A. & M.A.) Amortize (A. & M.A.) Sample Probability sample Representative sample Sampling Random sampling (Aud.) Audit sampling (Aud.) Statistical sampling Stratified sampling Multiple sampling (Aud.) Non-statistical sampling Judgment sampling (Aud.) Sequential sampling Systematic sampling Wide-range activity Credit extension (Fin.) Scope Illiterate Vintaged Analyse (A. & M.A.) Analysis (A. & M.A.) Critical Path Analysis Job analysis Competitor analysis Account analysis (A. & M.A.) Correlation analysis Cost-benefit analysis Performance analysis Input-output analysis Investment analysis (Fin.) Market analysis Project analysis Regression analysis Risk analysis Risk analysis; assessment (Ins.) Turnover analysis Sensitivity analysis Systems analysis (A. & M.A.) Trend analysis Variance analysis Econometric analysis (A. & M.A.) Depth analysis Statistical analysis Statistic analysis (Ins.) Functional analysis

Market analysis services (Fin.) Ratio analysis (A. & M.A.) Vertical analysis (A. & M.A.) Analyst (A. & M.A.) Credit risk analyst (Fin.) Credit risk analyst (Fin.) Financial analyst (Fin.) Anchorage Hydrant loop (Ins.) Enclosure, exhibit, attachment Pain and suffering (Ins.) Animation (Advertising) Amnesty (Leg.) Calendar year Fiscal year (A. & M.A.) Current year Tax base-year ; tax year (Leg.) Anomalous Jot down Advance of approved budgeted funds Antedate, predate Before taxes (A. & M.A.) Unethical Seniority Annual (Ins.) Annualized Yearly Deferred annuity (Ins.) Voidance, annulment (A. & M.A.) Void, annul (A. & M.A.) Per annum - p.a. (Fin.) Per month - p.m. (Fin.) Per diem (Fin.) Delete (IT) Furnish Walkie-talkie Flat (UK); apartment (USA) Set aside (A. & M.A.) Appendix Staff development Product improvement Tight Credit squeeze (Fin.) Squeeze Application Co-insurance penalty (Ins.) Financial application (Fin.) Applicable Financial support (Fin.) 3-D Policy (Ins.) Short-term policy (Ins.) Open policy (Ins.)

Adjustable policy (Ins.) Adjustable stock policy (Ins.) Valued policy (Ins.) (USA) (UK) Manuscript policy (Ins.) Reporting policy (Ins.) Fleet policy (Ins.) Stop loss policy (Ins.) Package policy (Ins.) Insurance policy (Ins.) Straight life policy (Ins.) Floating policy (Ins.) Blanket policy (Ins.) Individual policy (Ins.) Master policy (Ins.) Block policy (Ins.) Pluri-annual policy (Ins.) Voyage policy (Ins.) (UK) Transferable policy (Ins.) Lapsed policy (Ins.) Collective policies (Ins.) Fronting policies (Ins.) Financial resources provided by (stockholders/banks) (Fin.) Superannuation (pension) (Ins.) Normal retirement (Ins.) Early retirement (Ins.) Rate-of-return pricing (A. & M.A.) Programmed learning Apprenticeship Presentation Balance sheet presentation (A. & M.A.) Presentation and disclosure (A. & M.A.) Fair/accurate presentation (A. & M.A.) Present fairly in all material respects (USA) (Aud.) Fairly present (USA); give a true and fair view (UK) (Aud.) Expedite Improve Appropriation, allocation, apportionment (A. & M.A.) Allocation of costs (A. & M.A.) Expense allocation (A. & M.A.) Misappropriation, larceny Misappropriation (Ins.) Suitable Apportion (A. & M.A.) Approval (A. & M.A.) Credit sanction (Fin.) Profiteer Workable Rough approximation (A. & M.A.) Approach Eligibility, fitness Personal ability Capable, eligible

Acquisition (A. & M.A.) Management buyout (Fin.) Leveraged management buyout (Fin.) Vesting (Ins.) Takeover (A. & M.A.) Buyout (A. & M.A.) Purchase acquisition (A. & M.A.) Arbitration (Leg.) Arbitrariness Forum, referee (Leg.) Arbitrator (Leg.) Defray (A. & M.A.) Sustain losses (A. & M.A.) Labor-surplus area Trading area (A. & M.A.) Growth area Financing area (A. & M.A.) Free trade area (A. & M.A.) Americas' Free Trade Area - AFTA Macapa and Santana Free Trade Zone Product area (A. & M.A.) Sales area (A. & M.A.) European Economic Area - EEA Problem area Business areas (A. & M.A.) Selling point Pitfall Shipowner (Ins.) Warehouse, depot (A. & M.A.) Warehouse to warehouse (Ins.) Bonded warehouse (A. & M.A.) Storage, warehousing (A. & M.A.) Stockpile (A. & M.A.) Bending (Ins.) Network architecture (IT) File (A. & M.A.) Dismiss a lawsuit or claim (Leg.) File (A. & M.A.) Confidential file Library (IT) Spool file (IT) Suspense file (A. & M.A.) Computer file (IT) Master file (A. & M.A.) Printer Driver (IT) Skyscraper Scratching (Ins.) Statement of facts; plea (Leg.) Round off (A. & M.A.) Lessor (A. & M.A.) Leasing (A. & M.A.) Leveraged lease (A. & M.A.)

Capital lease (A. & M.A.) Sales-type lease (A. & M.A.) Commercial leasing (A. & M.A.) Operating lease (A. & M.A.) Financing lease (Fin.) Leaseholder (A. & M.A.) Arrest (Ins.) Risk Enroll (A. & M.A.) Handicraft, hand made Artisan Feature Wage earner, employed for wages, staff Stockholders' (USA)/Shareholders' (UK) meeting (Leg.) Extraordinary Stockholders' (USA)/ Shareholders' (UK) General Meeting (Leg.) Ordinary Stockholders' (USA)/Shareholders' (UK) General Meeting (Leg.) Presentation and disclosure assertion (Aud.) Valuation assertion (Aud.) Rights and obligations assertion (Aud.) Existence assertion (Aud.) Completeness assertion (Aud.) Occurrence assertion (Aud.) Measurement assertion (Aud.) Financial statements assertions (Aud.) Assertions (Aud.) Advisor/adviser (UK), consultant (A. & M.A.) Financial advisor, consultant (Fin.) Advise (A. & M.A.) Strategic advisory services (Fin.) Legal counsel (Leg.) Earmark, indicate Signature, subscription Authorised signature (A. & M.A.) Blank signature Managed care (Ins.) Technical assistance Assistant (A. & M.A.) Staff accountant; audit assistant (Aud.) Assistant to controller (A. & M.A.) Association, membership Brazilian Association of Computer and Peripherals (IT) Brazilian Association of the Machinery and Equipment Industry Brazilian Association of Leasing Companies (Fin.) Brazilian Association of Listed Companies (A. & M.A.) Brazilian Association of Risks Management (Ins.) Brazilian Association of Technical Standards Brazilian Software Association (IT) Brazilian Association of Capital Market Analysts (Fin.) Trade association Savings and Loans Association (Fin.) European Free Trade Association - EFTA Interamerican Association of Accountants - IAA (A. & M.A.)

Inter-American Association of Industrial Property Latin American Association for Integration Latin American Free Trade Association - LAFTA Protection and Indemnity Club (P&I) (Ins.) National Association of Open Market Institutions (Fin.) National Association of Investment Bank and Securities Dealers (Fin.) National Association of Cereal Exporters National Association of Vehicle Manufacturers National Association of Economic Research Auditor's association (Aud.) Assume Take office Assumption of debts (Fin.) Assumption Matter, subject Tax issues (Leg.) Jobber, wholesaler (A. & M.A.) Wholesale (A. & M.A.) Shortcut (IT) Minutes Date, to Private banking (Fin.) Budget-minded (A. & M.A.) Criminal record/clearance certificate (Leg.) Attest, vouch (A. & M.A.) Relevant Activity Auxiliary activity Banking, banking industry (Fin.) Cyclical activity Capital intensive activity (A. & M.A.) Business activity (A. & M.A.) Seasonal activity (A. & M.A.) Business activities (A. & M.A.) Floating activities (Fin.) Multiple banking (Fin.) Trading and investing activity (Fin.) Investment banking (Fin.) Offshore (Leg.) Cross border activities (A. & M.A.) Loan servicing activity (Fin.) Asset (A. & M.A.) Liquid asset (A. & M.A.) Long-term asset (A. & M.A.) Pledged asset (A. & M.A.) Short-term assets, current assets (A. & M.A.) Net current assets (A. & M.A.) Wasting asset (A. & M.A.) Contingent asset (A. & M.A.) Asset backing (Fin.) Deferred tax asset (A. & M.A.) Quick asset (A. & M.A.)

Depreciable asset (A. & M.A.) Deferred asset (A. & M.A.) Available asset (A. & M.A.) Financial asset (Fin.) Property, plant and equipment (USA); fixed assets (UK) (A. & M.A.) Frozen asset (A. & M.A.) Intangible asset (A. & M.A.) Net assets (A. & M.A.) Underlying net assets (A. & M.A.) Monetary asset (A. & M.A.) Non-current asset (A. & M.A.) Non-financial asset (A. & M.A.) Nominal asset (A. & M.A.) Hidden asset (A. & M.A.) Permanent assets (A. & M.A.) Tangible asset (A. & M.A.) Leased assets (A. & M.A.) Interest-bearing assets (Fin.) Foreclosed assets (A. & M.A.) Reserve assets (A. & M.A.) Earning assets (Fin.) Unrecorded assets (A. & M.A.) Major assets (A. & M.A.) Productive assets (A. & M.A.) Non-performing assets (Fin.) Tangible assets (Ins.) Nonmonetary assets/liabilities (A. & M.A.) Declaratory act (normative) (Leg.) Wrongful act (Ins.) Corporate action (A. & M.A.) Act of God Unlawful act (Leg.) Regulatory act (Leg.) Illegal acts by companies (Leg.) Sales appeal Arrears (of a debt) (A. & M.A.) Capabilities, characteristics, attributes Friction Current Systems updating (A. & M.A.) Real time update (IT) Up to date, current (A. & M.A.) Actuary (Ins.) Hearing (Leg.) Discovery hearing (Leg.) Audit (Aud.) Auditor (Aud.) Continuing auditor (Aud.) External auditor (Aud.) Independent auditor/accountant (Aud.) Internal auditor (Aud.) Predecessor auditor (Aud.)

Principal auditor (Aud.) Incoming auditor (Aud.) National Treasury Internal Auditors (Aud.) Interim audit (Aud.) Management audit (Aud.) Annual audit (Aud.) Auditing around the computer (Aud.) Auditing through the computer (Aud.) Auditing with the computer (Aud.) Environmental audit (Aud.) Audit of accounts (Aud.) Limited scope audit (Aud.) Year-end audit (Aud.) Pollution prevention audit (Aud.) Computer system audit (Aud.) Joint audit (Aud.) External audit (Aud.) Independent audit (Aud.) Internal audit (Aud.) Statutory audit (Aud.) Operational audit (Aud.) Periodic audit (Aud.) Preliminary audit (Aud.) Recurring audit (Aud.) Simultaneous audits (Aud.) Earn (A. & M.A.) Increase (A. & M.A.) Write up (A. & M.A.) Increase (A. & M.A.) Capital increase (A. & M.A.) Price increase (A. & M.A.) Appraisal increment (A. & M.A.) Time off Sick leave Monetary stringency (Fin.) Autarchy Certified, notarized (copy etc.) (Leg.) Authenticate, notarize (Leg.) Authentic, bona fide (Leg.) Tax assessment/notice (Leg.) Self appraisal Freeway Self-financing Automation Data Automation - DATAMATION (IT) Freelance worker Authority Binding authority (Ins.) Governmental taxing authority (Leg.) Supervisory authority (A. & M.A.) Binding authority Immigration authorities

Tax authorities, fiscal authorities (Leg.) Regulatory authorities (Leg.) Authorization Case records (Leg.) Self insurance (Ins.) Self-sufficiency Additional tax assessment (Leg.) Ancillary Junior clerk (A. & M.A.) Sickness benefit, disability compensation Funeral grant Maternity assistance Birth grant Guarantee, aval (Leg.) Appraisal, evaluation, valuation (A. & M.A.) Appraisal, valuation (Ins.) Actuarial valuation (Ins.) Appraisal of fixed assets (A. & M.A.) Job evaluation (A. & M.A.) Credit rating (A. & M.A.) Performance evaluation/appraisal (A. & M.A.) Inventory valuation (A. & M.A.) Market appraisal (A. & M.A.) Risk assessment (A. & M.A.) Risk appraisal (Ins.) Buy-back valuation (Fin.) Project assessment (A. & M.A.) Assessing the work of an expert (Aud.) Companies evaluation by profitability (A. & M.A.) Appraiser, valuer (A. & M.A.) Appraiser; valuer (Ins.) Evaluate, appraise (A. & M.A.) Reappraise (A. & M.A.) Break-through Average (Ins.) General average (Ins.) Particular average (Ins.) Adventurer Legalize, register (Leg.) Advise Notice, advice (A. & M.A.) Credit advice (A. & M.A.) Delivery notice (A. & M.A.) Remittance advice (A. & M.A.) Renewal notice (Ins.) Loss advice; notice of loss (Ins.) Expiry notice (Ins.) Prior notice Prior notice (Ins.) Luggage, baggage Write-off (A. & M.A.) Background (IT)

Low profitability (A. & M.A.) Enact (an ordinance) (Leg.) Write off (A. & M.A.) Retirement (disposal of property and equipment) (A. & M.A.) Low-risk Trade balance Favorable trade balance Balance of account (A. & M.A.) Offset; balance (A. & M.A.) Trial balance (A. & M.A.) Trial balance (A. & M.A.) Closing trial balance (A. & M.A.) Balance of payments Interim balance sheet (A. & M.A.) Balance sheet (A. & M.A.) Preliminary balance sheet (A. & M.A.) Counter Ferry Bankruptcy (A. & M.A.) Bank (Fin.) Agent bank (Fin.) Brazilian Central Bank (Fin.) Federal Reserve Bank (Fin.) (USA) Commercial bank (Fin.) Correspondent bank (Fin.) Wholesale bank (Fin.) Clearing bank (Fin.) Data bank (IT) Export and Import Bank of the United States - EXIMBANK Investment bank (Fin.) Depositary bank (Fin.) Bank of the Northeast of Brazil - BNB Bank of issue (Fin.) Mortgage bank (Fin.) Interamerican Development Bank - IDB International Bank for Reconstruction and Development - IBRD Latin-American Export Bank (Fin.) Licensee bank (Fin.) Multiple bank (Fin.) National Bank for Economic and Social Development - BNDES Exchange band (Fin.) Banker Barratry (Ins.) Cheap Barge Bargain Customs barrier Trade barriers Basis; ground (A. & M.A.) Carrying basis (A. & M.A.) Academic background Dual wages basis - use and occupancy insurance (Ins.)

Comprehensive basis of accounting (A. & M.A.) Cost basis (A. & M.A.) Data base (IT) Infobase (IT) Basis of fair value (A. & M.A.) Monetary basis Recurring basis (A. & M.A.) Capital asset, fixed asset (A. & M.A.) Fungible asset (A. & M.A.) Inactive/idle asset (A. & M.A.) Non-fungible asset (A. & M.A.) Chattel (A. & M.A.) Reputable Well known Well established Social welfare Well done Well informed Beneficiary (Ins.) Benefit (Ins.) Worker's compensation benefits (Ins.) Lump sum benefit (Ins.) Tax benefit (Ins.) Marginal benefit (A. & M.A.) Minimum benefit (Ins.) Disability benefit (Ins.) Death benefit (Ins.) Accrued benefits (Ins.) Fringe benefits (A. & M.A.) Retirement benefits (pension) (Ins.) Future economic benefits (Fin.) Optional benefits (Ins.) Pension plan benefits paid (pension) (Ins.) Unsettled benefits (Ins.) Past service benefits (Ins.) Post-employment benefits (pension) Post retirement benefits (pension) (Ins.) Vested benefits (Ins.) Improvement (A. & M.A.) Leasehold improvement (A. & M.A.) Improvements and betterments; lease-hold improvements (Ins.) Effects, assets (A. & M.A.) Absolute title (Leg.) Capital goods (A. & M.A.) Consumer goods (A. & M.A.) Consumer durables (A. & M.A.) Durable goods (A. & M.A.) Jointly-owned assets (A. & M.A.) Pledged assets (A. & M.A.) Property, real estate (A. & M.A.) Non-durable goods (A. & M.A.) Personal effects (Ins.)

Livestock (A. & M.A.) Library (IT) Program library (IT) Billions Double taxation (Leg.) Notepad Currency block (Fin.) Good faith; bona fide (Leg.) Boycott (n.) (v.) Newsletter Docket, dealer's note (Fin.) Employment exchange Futures exchange (Fin.) Commodity exchange Futures and Commodities Exchange - BM&F Stock exchange (Fin.) So Paulo Stock Exchange - BOVESPA (Fin.) Rio de Janeiro Stock Exchange - BOVERJ (Fin.) Educational grant Bonus, gratuity (A. & M.A.) Agency volume bonus (advertising) Stock dividend (A. & M.A.) Bonus; no claims bonus (Ins.) Stock warrant Subscription bonus Central Bank Bonds (Fin.) Federal Treasury Bonds - BTN (Fin.) Daily Federal Treasury Bonds (Fin.) Options box (Fin.) Fire brigade (Ins.) Brochure Gross (A. & M.A.) Service bureau (IT) Bypass Bureaucracy Search (n.) (v.) Canvass, hear opinions Letterhead (A. & M.A.) Applicable Cable (Fin.) Coastal navigation (Ins.) Reference file, register General Taxpayers' Register - CGC (Leg.) General Register of Employed and Unemployed Persons National Register of Corporate Taxpayers (Leg.) Padlock Chain (IT) Distribution chain Chain store/restaurant Passbook (for savings account) (Fin.) Lapsed (A. & M.A.) Forfeit, lapse (A. & M.A.)

Wharf Wharf to wharf (Ins.) Black cash, unrecorded funds (A. & M.A.) Cash; cashier (A. & M.A.) Automatic Teller Machine - ATM (Fin.) Bank teller (Fin.) Computer mailbox (IT) Dialog Box (IT) Suggestion box Cash and banks (A. & M.A.) Federal Savings and Loans Bank - CEF (Fin.) Cash in hand (A. & M.A.) Petty cash (A. & M.A.) Post office box - P.O. Box Strong-room (A. & M.A.) Vault (A. & M.A.) Gross up (A. & M.A.) Calculate; figure out (A. & M.A.) Miscalculate (A. & M.A.) Financial fraud (Fin.) Chamber of commerce, board of trade Clearing house (Fin.) Settlement and Custodian Chamber (Fin.) Exchange (Fin.) Blocked exchange (Fin.) Contracted exchange (Fin.) Forex (Fin.) Street peddler Path (IT) Advertising drive (Advertising) Room for improvement (A. & M.A.) Channels of communication (A. & M.A.) Distribution channel (Ins.) Cancellation (A. & M.A.) Cancellation; termination (Ins.) Cancellation of tax debts (Leg.) Cancellation and off-set of tax debts (Leg.) Voluntary plan cancellation (Ins.) Applicant, candidate Counterfoil (A. & M.A.) Stub (A. & M.A.) Cannibalize Competence Capacity (Ins.) Analytical and judgmental abilities (Aud.) Borrowing capacity (Fin.) Earnings capacity (A. & M.A.) Earning power; profit capacity (A. & M.A.) Judgment (A. & M.A.) Literacy Customer creditworthiness (A. & M.A.) Ability to pay (Fin.)

Available borrowing power (Fin.) Creditworthiness (Fin.) Physical operating capacity (A. & M.A.) Ideal capacity (A. & M.A.) Installed capacity (A. & M.A.) Idle capacity (A. & M.A.) Operating capacity (A. & M.A.) Productive capacity (A. & M.A.) Capacity Basic computing capabilities (IT) Foreman Capital (A. & M.A.) Authorized capital (A. & M.A.) Voting capital/stock (Leg.) Tainted capital (Leg.) Net working capital (A. & M.A.) Negative working capital (A. & M.A.) Working capital (A. & M.A.) Venture capital, risk capital (A. & M.A.) Declared capital (A. & M.A.) Issued capital (A. & M.A.) Foreign capital (A. & M.A.) Capital in excess, share premium (A. & M.A.) Fixed capital (A. & M.A.) Paid-in capital (A. & M.A.) Additional paid-in capital, share premium (A. & M.A.) Unpaid capital (A. & M.A.) Nominal capital (A. & M.A.) Non-voting capital (Leg.) Capital stock (USA), share capital (UK) (A. & M.A.) Subscribed capital (A. & M.A.) Risk-based capital (A. & M.A.) Fully-paid capital stock (A. & M.A.) Capitalist (A. & M.A.) Capitalization (Ins.) Capitalization of foreign loans (A. & M.A.) Interest capitalization (A. & M.A.) Capitalization of profits and reserves (A. & M.A.) Capitalize (A. & M.A.) Overturn (Ins.) Financial funding (Fin.) External funding (Fin.) Money market borrowed funding (Fin.) International borrowed funds (Fin.) Local borrowing (Fin.) Seizure (Ins.) Feature Waiting period (Ins.) Cargo Bulk cargo (Ins.) Air freight Load (IT)

Fire load (Ins.) Working load On-deck cargo (Ins.) Under deck cargo (Ins.) Tax burden (Leg.) Rubber stamp Compulsory income tax on certain earnings - personal (Leg.) Expensive Cartage Carte blanche Side letter Comfort letter (Aud.) Standby letter of credit (Fin.) No default letter (Fin.) Engagement letter (Aud.) Letter of credit, credit letter (Fin.) Export letter of credit (Fin.) Import letter of credit (Fin.) Back-to-back letter of credit (Fin.) Guaranteed letter of credit (Fin.) Irrevocable letter of credit (Fin.) Non-transferable letter of credit (Fin.) Cover letter Letter of intent (Leg.) Letter of representation (Aud.) Management representation letter (Aud.) Charter, operating license Precatory letter of summons and attachment (Leg.) Letter rogatory (Leg.) Circular letter Job card (A. & M.A.) Bank card (Fin.) Credit card (Fin.) Debit card (Fin.) Individual Taxpayer Identity Card - CIC (Leg.) Clock card, time card (A. & M.A.) ATM cashcards (Fin.) Consent letters (Aud.) Book of business; branch (Ins.) Foreign exchange portfolio (Fin.) Loan portfolio (Fin.) Investment portfolio (Fin.) Backlog (A. & M.A.) Portfolio (Ins.) Cartel (A. & M.A.) Signature plates (A. & M.A.) Public records (Leg.) Case Fortune Catalyst Catalogue Catastrophe (Ins.)

Escrow, collateral (Fin.) Surety (Fin.) Direct cause; proximate cause (Ins.) Fortuitous cause (Ins.) Caution Transferer, transferor; assignor Cedant (Ins.) Cede to.. (Ins.) Analytic schedule (A. & M.A.) Error log schedule Cell (IT) Work cells Hundred per cent Census Cents Hundreds Brazilian Electricity Company - ELETROBRS Clearing House for the Custody and Financial Settlement of Securities (Fin.) Workers' Central Union Workers' Central Labor Union - CUT Industrial Association of the State of So Paulo Cost center (A. & M.A.) Statistics and Information Center Information Center - IC (IT) Profit center (A. & M.A.) Trade center (A. & M.A.) Data Processing Center - DATACENTER (IT) Integrated Center for Child Support Aerospace Technical Center Real estate property certificate (Leg.) Clearance certificate (Leg.) Social Securities Contributions Clearance (Leg.) Tax clearance certificate (Leg.) Certificate (Ins.) Share certificate (Leg.) Bank Deposit Certificate (Fin.) Interbank Deposit Certificate (Fin.) Certificate of origin Certificate of Participation in Reforestation Privatization Certificate - CP Capital registration certificate (Leg.) Renewal certificate (Ins.) Insurance certificate (Ins.) Pass-through certificate (A. & M.A.) National Treasury Certificate Interim certificate (A. & M.A.) Stock certificate (Leg.) Time deposit certificates (Fin.) Fixed rate deposit certificates (Fin.) Floating rate deposit certificates (Fin.) Cession (Ins.) Assignment of export notes (Fin.)

Transfer of ownership (Leg.) Transferee, assignee (A. & M.A.) Basket of indices Basket of currencies (Fin.) Small farm Call (Fin.) Call (IT) Barge Lighter (Ins.) Serial port key (IT) Key (IT) Telex test keys Boss Check (USA); cheque (UK) (A. & M.A.) Banker's check (A. & M.A.) Counter check (A. & M.A.) Cancelled check (A. & M.A.) Crossed check (A. & M.A.) Traveler's check (A. & M.A.) Blank check (A. & M.A.) Unpresented check (A. & M.A.) Personal check (Fin.) Post-dated check (A. & M.A.) Predated check (A. & M.A.) Bounced check (A. & M.A.) Certified check, pre-cleared check (A. & M.A.) Automatic sprinklers (Ins.) Trade cycle (A. & M.A.) Accounting cycle (A. & M.A.) Cash flow cycle (A. & M.A.) Parallel running (IT) Business cycle (A. & M.A.) Production cycle (A. & M.A.) Economic cycle (A. & M.A.) Operating cycle (A. & M.A.) Cyclone (Ins.) Citizen/citizenship Encryption (IT) Figures Round figures (A. & M.A.) Pitfall Conveyor belt Circularization (Aud.) Demerger; spin-off (Leg.) Split-off (Leg.) Split-up (Leg.) Subpoena (Leg.) Summons; service of process (Leg.) Classification, rating, ranking, grade Personnel rating Bank rating (Fin.) Performance rating

Merit rating Graduate (A. & M.A.) Clause ; provision (Leg.) Clause (Ins.) Abandonment clause (Ins.) Escalation clause (Leg.) Arbitration clause (Ins.) Beneficiary clause (Ins.) Dust explosion clause (Ins.) Classification clause (Ins.) Claims control clause (Ins.) Both to blame clause (Ins.) Replacement cost clause (Ins.) (USA) Foundations exclusion clause (Ins.) Cut-thru clause (Ins.) (UK) Jurisdiction clause (Ins.) Sue and labour clause (Ins.) Other insurance clause (Ins.) Coinsurance clause; contribution clause (Ins.) Renewal provision (Ins.) Maintenance clause (Ins.) Reinsurance clause (Ins.) War risks clause (Ins.) (USA) Brand and trademarks clause (Ins.) Joint insured clause (Ins.) (UK) Market value clause (Ins.) New for old clause (Ins.) Acceleration clause (Fin.) Mortgage clause (Ins.) Provisions (of a contract) (Leg.) Policy provisions (Ins.) Institute clauses (Ins.) (UK) Restrictive covenants (Leg.) Customer, client (A. & M.A.) Customer in credit (A. & M.A.) Overseas customer (A. & M.A.) Clientele (A. & M.A.) Major clients (A. & M.A.) Click (n.) (v.) (IT) Covered (Fin.) Held covered (Ins.) Umbrella cover (Ins.) (USA) Coverage; cover (Ins.) 24 hour cover (Ins.) First loss cover (Ins.) Accessory coverage (Ins.) Broad form (Ins.) Foreign exchange cover (Fin.) Occurrence basis cover (Ins.) Claims made cover (Ins.) Rent cover (Ins.) Automobile cover (Ins.)

Capital cover (A. & M.A.) Expropriation cover (Ins.) (UK) Funeral expense cover (Ins.) Difference In Conditions Cover - D.I.C. (Ins.) Dread disease cover (Ins.) Electronic data processing equipment cover (Ins.) Payroll cover (Ins.) Disability cover (Ins.) Riots and civil commotion cover (Ins.) No-fault cover (Ins.) (USA) Seasonal cover (Ins.) Insurance cover (Ins.) Cover with coinsurance deficiency (Ins.) Temporary cover (Ins.) Lapsed cover (Ins.) Collector (A. & M.A.) Collection (A. & M.A.) Levy (Leg.) Collectible (A. & M.A.) Defray (A. & M.A.) Coding, codification Encryption (IT) Binary code (IT) Civil Code (Leg.) Commercial Code (Leg.) Bar code (IT) Code of conduct Consumer Defense Code (Leg.) Code of professional ethics Penal Code; Criminal Code (Leg.) National Tax Code - NTC (Leg.) Authentication codes Log-in authorization codes (IT) Identification Codes - ID Coefficient (A. & M.A.) Key ratios (A. & M.A.) Safe deposit box (Fin.) Lockboxes Associated company (A. & M.A.) Collision (Ins.) Outplacement Direct placement (Fin.) Private placing services (Fin.) Public placing services (Fin.) Private placements (Fin.) Column Collusion Herewith With Particular Average (Ins.) Out of order Cum rights (A. & M.A.) Cum dividend (Fin.)

Lacking Arm's length (transaction) (A. & M.A.) With profits (Ins.) (UK) Combination Marketing mix Business combination (A. & M.A.) Self-combustion (Ins.) Combustible (Ins.) Trader (A. & M.A.) Trade, commerce (A. & M.A.) Bilateral trade (A. & M.A.) Commodity trade (A. & M.A.) Barter trade (A. & M.A.) Foreign trade (A. & M.A.) International trade (A. & M.A.) Domestic trade (A. & M.A.) Commission (Fin.) Commission (Ins.) Overriding commission (Ins.) Contingent commission (Ins.) Spread (Fin.) Committee for Fiscal Incentives and Special Export Programs - BEFIEX Brokerage commission (Ins.) Steering committee (A. & M.A.) Export Incentives Commission Reinsurance commission (Ins.) Securities Commission - CVM (A. & M.A.) Internal Commission for Accident Prevention Brazilian Stock Exchange Commission Return commission (Ins.) Profit commission (Ins.) Commission on premiums issued (Ins.) Sales commission Audit committee (A. & M.A.) Workers' councils (A. & M.A.) Pending commissions (Ins.) Committee Management committee (A. & M.A.) Financial and Management Accounting Committee - FMAC (IFAC) (A. & M.A.) Committee for Capital Market Dissemination (A. & M.A.) International Accounting Standards Committee - IASC (A. & M.A.) Monetary Policy Committee Public Sector Committee - PSC (IFAC) (Aud.) Executive committee (A. & M.A.) International Auditing Practices Committee - IAPC (IFAC) (A. & M.A.) Ad-hoc committee (A. & M.A.) Civil commotion (Ins.) Free lease (Leg.) Company (A. & M.A.) Holding company (A. & M.A.) Ceding company (Ins.) Investment company (Fin.) Insurance company (Ins.)

So Paulo State Basic Sanitation, Technology and Environmental Protection Agency State-owned company (Ins.) Mortgage loan company (Fin.) Limited liability company (A. & M.A.) Mutual company (Ins.) Operating company (A. & M.A.) Company for the securitization of financial credits (Fin.) Capitalization companies (Ins.) Comparability (A. & M.A.) Attendance Data sharing (IT) Sharing (IT) Time sharing Waiting period Clearing, compensation (A. & M.A.) Stock-based compensation (A. & M.A.) Assets and liabilities offset (A. & M.A.) Check clearing (Fin.) Paper clearing (Fin.) Loss compensation Set off (debit and credit amounts) (A. & M.A.) Clear a check (A. & M.A.) Professional competence Job competence Compilation Component Financial statements components (A. & M.A.) Buyers' behavior (A. & M.A.) Consumer behavior (A. & M.A.) Professional behavior (Aud.) Arrangement with creditors (A. & M.A.) Purchase (A. & M.A.) Acquisition of common stock (A. & M.A.) Lump-sum purchase (A. & M.A.) Day trade (Fin.) Overbought (Fin.) Buyer, purchaser (A. & M.A.) To be long (Fin.) Purchases of consumption materials (A. & M.A.) Understand; figure out Data compression (IT) Commitment, agreement (A. & M.A.) Binding commitment (A. & M.A.) Capital commitment (A. & M.A.) Money market repurchase commitments (Fin.) Proof of loss (A. & M.A.) Supporting document, voucher (A. & M.A.) Cash voucher (A. & M.A.) Bank deposit slip (A. & M.A.) Journal voucher (A. & M.A.) Computer (IT) Stand-alone computer (IT)

Network central computer (IT) All-purpose computer (IT) Mainframe (IT) Host computer (IT) Computerized (IT) Common property Communication Press release European Economic Community - EEC Commutation (Ins.) Credit grantor (Fin.) Matching concept (A. & M.A.) Materiality concept (A. & M.A.) Concept of book value (A. & M.A.) Concepts and methodologies for companies evaluation (A. & M.A.) Preeminent reputation Concession Extension of credit; underwriting (Fin.) Dealership; concessionaire (A. & M.A.) Lender (Fin.) Licensor (A. & M.A.) Conclusion Conclusion reached (A. & M.A.) Conclusive Comply Concur Receivership, arrangement with creditors (Leg.) Competition (A. & M.A.) Unfair competition (A. & M.A.) Public bid (A. & M.A.) Competitor (A. & M.A.) Dark horse (A. & M.A.) Pre-existing condition (Ins.) Loan covenants (Fin.) Conditions (Ins.) (UK) Credit terms (Fin.) Bidding conditions (A. & M.A.) Sale terms, terms of sale (A. & M.A.) Adverse conditions (A. & M.A.) Special conditions (Ins.) Statutory conditions (Ins.) General conditions (Ins.) Standard policy conditions (Ins.) Conduct of affairs/of business (A. & M.A.) Dishonourable conduct Conference Conference call Proof of transactions, checking of transactions (A. & M.A.) Check (A. & M.A.) Reliability (A. & M.A.) Confidence (A. & M.A.) Reliable (A. & M.A.)

Dependable/depend, entrust (A. & M.A.) Confidential Configuration (IT) Setup (IT) Confirmation (Aud.) Bank confirmation (Aud.) Cover note (Ins.) (UK) Acknowledgement of receipt (A. & M.A.) Negative confirmation (Aud.) Positive confirmation (Aud.) Incoming confirmation (A. & M.A.) Confiscate Confiscation (Ins.) Conflict of interests (A. & M.A.) Freeze Conglomerate, group (A. & M.A.) National Congress Bill of lading Air waybill (A. & M.A.) Knowledge of the business (A. & M.A.) Specialized knowledge, skills (A. & M.A.) Clean bill of lading (Ins.) Industry skills (A. & M.A.) Estate Quasi-reorganization (A. & M.A.) Collusion (Ins.) Cost awareness (A. & M.A.) Administrative Council for Economic Defense Advisory council (A. & M.A.) Supervisory board (A. & M.A.) Board of trustees (A. & M.A.) Taxpayers' council (Leg.) Industrial Development Council Council of Customs Policy Federal Accounting Council - CFC (A. & M.A.) Fiscal council, statutory audit committee (A. & M.A.) Interministerial Prices Board - CIP Interministerial Council for Public Employees' Salaries - CISE National Monetary Council - CMN (Fin.) National Council of Fiscal Policy (Fin.) National Council of the Export Processing Zones National Council of Supply (Formerly, Production Finance Company) National Council of Scientific and Technological Development National Council of Informatics and Automation (IT) National Council of Wage Policy National Council of Private Insurance (Ins.) National Council of Social Service National Steel Board National Council of Telecommunications National Petroleum Council Regional Accounting Council - CRC (A. & M.A.) Regional Economic Council - CRE (A. & M.A.)

Regional Council of Administration Technicians - CRTA (A. & M.A.) Consensus Assent Consequence; outcome Tax consequences (Leg.) Conservatism (A. & M.A.) Consignment (on) (A. & M.A.) Consignor (A. & M.A.) Consignee (A. & M.A.) Consignee (Ins.) Console (IT) Application controls (IT) Consolidation (A. & M.A.) Consolidation of the Labor Laws - CLT Line-by-line consolidation (A. & M.A.) Consortium (Leg.) Bank syndicate (Fin.) Pool (Ins.) Incorporation of a company (Leg.) Incorporate/set up/form a company (Leg.) Construction in progress (A. & M.A.) Substantiate, prove the existence of (A. & M.A.) Consultation Consultant (Ins.) Investment advisor/adviser (UK) (Fin.) Management consulting (A. & M.A.) Human resources consulting Consumer (A. & M.A.) Ultimate consumer (A. & M.A.) Domestic consumer (A. & M.A.) Consumption (A. & M.A.) Material usage (A. & M.A.) Per capita consumption Account (A. & M.A.) Bank account (A. & M.A.) Blocked account (Fin.) Captive account (A. & M.A.) Frozen account (Fin.) Joint account (Fin.) Current account (A. & M.A.) Drawing account, advance account (A. & M.A.) Capital account (A. & M.A.) Doubtful account (A. & M.A.) Memorandum account, contra-account (A. & M.A.) Controlling account (A. & M.A.) Nostro account (Fin.) Time deposit account (Fin.) Demand deposit account (Fin.) Savings deposit account (Fin.) Expense account (A. & M.A.) Profit and loss account (A. & M.A.) Savings account (Fin.) Hold-mail account (Fin.)

Income account (A. & M.A.) Open account (A. & M.A.) T-account (A. & M.A.) Suspense account (A. & M.A.) Secured account (A. & M.A.) Dormant account (A. & M.A.) Inactive account (A. & M.A.) Personal account (A. & M.A.) Memorandum account (A. & M.A.) Subsidiary account, subaccount (A. & M.A.) Suspense account, clearing account (A. & M.A.) Blocked account (A. & M.A.) Accounting/accountancy (A. & M.A.) Current value accounting (A. & M.A.) Creative accounting (A. & M.A.) Cost accounting (A. & M.A.) Fiduciary accounting (A. & M.A.) Financial accounting (A. & M.A.) Management accounting (A. & M.A.) Industrial accounting (A. & M.A.) Integrated accounting (A. & M.A.) Inflation accounting (A. & M.A.) Accrual basis of accounting (A. & M.A.) Lease accounting (A. & M.A.) Record, account for (A. & M.A.) Deposit account (Fin.) Accountant (A. & M.A.) Junior accountant (A. & M.A.) Senior accountant (A. & M.A.) Chief accountant (A. & M.A.) Cycle count (A. & M.A.) Stock taking (UK), inventory (USA)/stock (UK) count (A. & M.A.) Securities' count (A. & M.A.) Rotation counts (A. & M.A.) Test counts (A. & M.A.) Contamination (Ins.) Taint (A. & M.A.) Checking account, cash account, deposit account (A. & M.A.) Accounts payable (A. & M.A.) Trade accounts payable (A. & M.A.) Accounts receivable (A. & M.A.) Receivables with recourse (A. & M.A.) Due from banks (A. & M.A.) Trade accounts receivable (A. & M.A.) Discounted trade receivables (A. & M.A.) Factored receivables (A. & M.A.) Deceased customers' accounts (Fin.) Merchant accounts (A. & M.A.) Interbank accounts (Fin.) Contact Contemplate Contents

Contents (Ins.) Contingency (A. & M.A.) Gain contingency (A. & M.A.) Tax contingency (Leg.) Continuation Keep up, carry on Continuity Going-concern (A. & M.A.) Bypass Anti-money laundering Smuggling, contraband Tightening of credit (A. & M.A.) On delivery Balancing item (A. & M.A.) Contra entry (A. & M.A.) Engagement (A. & M.A.) Engagement (A. & M.A.) Special purpose audit engagement (Aud.) Hire Turn-key contract (A. & M.A.) Contract (n.) (v.) (A. & M.A.) Contract (Ins.) Long-dated/long-term contract (A. & M.A.) Forward contract (Fin.) Spot contract (Fin.) Cost-plus-fixed-fee contract (A. & M.A.) Collective labor agreement (Leg.) Foreign exchange contract (Fin.) Forward exchange contract (Fin.) Multilateral exchange contract (Fin.) Free lease agreement (Leg.) Debt agreement (Fin.) Loan agreement (Fin.) Futures contract (Fin.) Option contract (Fin.) Index parity contract (Fin.) Fixed price contract Insurance contract (Ins.) Purchase contract; purchase agreement (Leg.) Sales contract (A. & M.A.) Turn-key project (Ins.) Standard contract (A. & M.A.) Cost-plus contract (A. & M.A.) Articles of association; company charter; partnership deed (Leg.) Derivatives contracts (Fin.) Currency futures contracts (Fin.) Enforceable contracts (Leg.) Countervalue (Fin.) Voluntary additional contribution (pension) (Ins.) Capital contribution (A. & M.A.) Social security contribution (Leg.) Tax for Social Security Financing (in substitution for Finsocial) or Social Contribution on Billings (Leg.)

Past service contribution (pension) (Ins.) Provisional Contribution on Financial Activities - CPMF (Leg.) Social Contribution on Net Income (Leg.) Individual taxpayer (Leg.) Corporate taxpayer (Leg.) Subsidiary, affiliate or affiliated company (A. & M.A.) Controller (A. & M.A.) Controlling company (A. & M.A.) Controller's department, controllership (A. & M.A.) Control (A. & M.A.) Administrative control (A. & M.A.) Exchange control (Fin.) Compensating control (Aud.) Accounting control (A. & M.A.) Internal accounting control (A. & M.A.) Cost control (A. & M.A.) Inventory control (A. & M.A.) Manufacturing control (A. & M.A.) Material control (A. & M.A.) Pollution control Production control (A. & M.A.) Quality control (A. & M.A.) Ledger control (A. & M.A.) Managerial control (A. & M.A.) Internal control (A. & M.A.) Operational control (A. & M.A.) Budgetary control (A. & M.A.) Checks and balances (A. & M.A.) Management controls (A. & M.A.) Detective controls (A. & M.A.) Price controls (A. & M.A.) Processing controls (IT) Batch processing controls (IT) Restart and recovery controls (IT) Session controls (IT) Direct controls (A. & M.A.) Management and independent controls (A. & M.A.) Controls to safeguard assets (A. & M.A.) Preventive controls (A. & M.A.) Programmed balancing controls (IT) Programmed cut-off controls (IT) Controls over system-generated data (IT) Data transmission controls (IT) Key controls (A. & M.A.) Convention (historical cost convention, for example) (A. & M.A.) Accounting convention (A. & M.A.) Reciprocal payments and credits convention (Leg.) Conversion, translation (A. & M.A.) Data conversion (IT) Debt conversion (A. & M.A.) Translation of foreign currency (A. & M.A.) Foreign currency translation (of financial statements) (A. & M.A.)

Convertibility (Fin.) Confidence Coobligation (Leg.) International cooperation Cooperative (A. & M.A.) Coordination of Fiscal and Economic Information Coordination of the Taxation System (Leg.) General Taxation Coordination System - COSIT (Leg.) Coordinator of the Labor Administration Interbank loan coordinator (Fin.) Coordinator of the Tax Collection System (Leg.) Backup (IT) File copy (A. & M.A.) Facsimile (A. & M.A.) Master copy International Finance Corporation - IFC (Fin.) Corporativism Correction, amendment (A. & M.A.) Correction of an error (A. & M.A.) Restatement, price-level restatement (A. & M.A.) Monetary correction (Ins.) Post Office - P.O. Electronic mail; E-mail (IT) Courier Take risks Vostro account (Fin.) Brokerage Brokerage (Ins.) Broker Captive broker (Ins.) Investment broker (Fin.) Insurance broker (Ins.) Stockbroker, share dealer (Acc. & Mgmt Acc.) Overseas broker; foreign broker (Ins.) Mortgage banking companies (Fin.) Forum (Leg.) Cost cutting (A. & M.A.) Cut-off (A. & M.A.) Watercurtain (Ins.) Coinsurers (Ins.) Coinsurance (Ins.) Ceded coinsurance (Ins.) Common practice Quota (A. & M.A.) Quota (Ins.) Quotation (A. & M.A.) Quotation; quote (Ins.) Underbid (A. & M.A.) Overrate (A. & M.A.) Quotaholder (A. & M.A.) Credibility (A. & M.A.) Credit (A. & M.A.)

Credit (A. & M.A.) Extended credit (Fin.) Consumer credit (Fin.) Trade credit (A. & M.A.) Export credit (A. & M.A.) Import credit (A. & M.A.) Doubtful debt (A. & M.A.) Back-to-back credit (Fin.) Deferred credit (A. & M.A.) Buyer's credit (Fin.) Supplier's credit (Fin.) Extraordinary credit (A. & M.A.) Tax credit (Leg.) Foreign tax credit (Leg.) Irrevocable credit (Fin.) Presumed credit (A. & M.A.) Revolving credit (Fin.) Documentary credits (Fin.) Delinquent accounts receivable (A. & M.A.) Government-guaranteed credits (A. & M.A.) Creditor (A. & M.A.) Mortgagee (Fin.) Preferred creditor (A. & M.A.) Ordinary creditor (A. & M.A.) Corporate growth (A. & M.A.) Revenue enhancing (A. & M.A.) Economic growth (A. & M.A.) White collar crime (Fin.) White collar crime (Ins.) Cryptography (IT) Exchange crisis (Fin.) Liquidity squeeze (Fin.) Criterion, criteria Basis of selection (Aud.) Time chart, schedule, timeline (A. & M.A.) Fault Fill Meet Coupon (A. & M.A.) Trustee (A. & M.A.) Crash course Cursor (IT) Short circuit (Ins.) Learning curve (A. & M.A.) Frequency curve (A. & M.A.) Salary progression curve Yield curve (A. & M.A.) Defray (A. & M.A.) Costing (A. & M.A.) Direct costing (A. & M.A.) Absorption costing (A. & M.A.) Batch costing (A. & M.A.)

Job costing (A. & M.A.) Cost (A. & M.A.) Increased cost of working (Ins.) Managed cost (A. & M.A.) Amortized cost (A. & M.A.) Abnormal cost (A. & M.A.) Activity-based costing - ABC (A. & M.A.) Base/basic cost (A. & M.A.) Comparative cost (A. & M.A.) Current cost (A. & M.A.) Cost of merchandise sold, cost of goods sold, cost of sales(A. & M.A.) Policy fee (Ins.) Pension cost (pension) Acquisition cost (Ins.) Deferred acquisition cost (Ins.) Conversion cost (A. & M.A.) Distribution cost (A. & M.A.) Manufacturing cost (A. & M.A.) Manufacturing cost (Ins.) Carrying cost of capital (A. & M.A.) Clean-up cost (Ins.) Handling charge (A. & M.A.) Maintenance cost (A. & M.A.) Labor cost (A. & M.A.) Labor cost (Ins.) Opportunity cost (A. & M.A.) Cost of stoppages (A. & M.A.) Periodic pension cost (pension) Personnel cost (A. & M.A.) Cost of prevention (A. & M.A.) Production cost, output cost (A. & M.A.) Cost of quality (A. & M.A.) Replacement cost (A. & M.A.) Transportation cost (A. & M.A.) Cost of sales (A. & M.A.) Cost of living (A. & M.A.) Depreciated cost (A. & M.A.) Differential cost (A. & M.A.) Direct cost (A. & M.A.) Cost of money (Fin.) Cost of good sold (A. & M.A.) Actual cost (A. & M.A.) Specific cost (A. & M.A.) Fixed cost (A. & M.A.) Historical cost (A. & M.A.) Historical cost (Ins.) Adjusted historical cost (A. & M.A.) Imputed cost (A. & M.A.) Incurred cost (A. & M.A.) Indirect cost (A. & M.A.) Start-up cost (A. & M.A.) Intangible cost (A. & M.A.)

Marginal cost, incremental cost (A. & M.A.) Average cost (A. & M.A.) Uncontrollable cost (A. & M.A.) Unexpired cost (A. & M.A.) Unrecovered cost (A. & M.A.) Operating cost (A. & M.A.) Original cost (A. & M.A.) Cost or market (A. & M.A.) Lower of cost or market (A. & M.A.) Standard cost (A. & M.A.) Prime cost (A. & M.A.) Scheduled cost, programmed cost (A. & M.A.) Actual cost, real cost (A. & M.A.) Residual cost (A. & M.A.) Supplementary cost (A. & M.A.) Full cost (A. & M.A.) Unit cost (A. & M.A.) Variable cost (A. & M.A.) Cost, Insurance and Freight - CIF Cost-benefit; value for money (A. & M.A.) Custody, safekeeping (Fin.) Securities custody (Fin.) Custody and liquidation (Fin.) Fungible custody (Fin.) Custodian (A. & M.A.) Incidental costs (A. & M.A.) Legal expenses (A. & M.A.) Acquisition costs (A. & M.A.) Costs of performing remediation/repairs (A. & M.A.) Exploration costs (A. & M.A.) Shut-down costs (A. & M.A.) Costs of idle site awaiting cleanup (A. & M.A.) Rejection costs (A. & M.A.) Environmental remediation costs (A. & M.A.) Deferred costs (A. & M.A.) Contingent costs (A. & M.A.) Incidental costs (Ins.) Shut-down costs (A. & M.A.) Overhead costs (A. & M.A.) Incidental costs (A. & M.A.) Cost underrun (A. & M.A.) Operating costs (Ins.) Prepaid costs (A. & M.A.) Semi-fixed costs (A. & M.A.) Semivariable costs (A. & M.A.) Social costs (A. & M.A.) Cost overrun (A. & M.A.) Unwinding costs (A. & M.A.) Comparatives (A. & M.A.) Data input (IT) Data output (IT) Standing data (A. & M.A.)

Standing data for processing (IT) Data (IT) Key data Damage (Ins.) Maximum possible loss (Ins.) Maximum probable loss (Ins.) Partial damage (Ins.) Property damage (Ins.) Liquidated damages (Leg.) Country damage (Ins.) Willful damage (Ins.) Direct damage; proximate damage (Ins.) Electrical damage (Ins.) Malicious damage (Ins.) Physical damage; material damage (Ins.) Bodily injury (Ins.) Rain water damage (Ins.) Sea water damage (Ins.) Smoke damage (Ins.) Own damage (Ins.) Enter (IT) Bear witness (Leg.) Empower (Leg.) Date of issue (A. & M.A.) Trade date (A. & M.A.) Transaction date; closing date (Leg.) Date of issue (Ins.) Closing date (A. & M.A.) Effective date (Ins.) Delivery date (A. & M.A.) Reporting date (Ins.) Settlement date (A. & M.A.) Record date, date of record (A. & M.A.) Repricing/reset date (Fin.) Value date (A. & M.A.) Due date, maturity date, expiration date (A. & M.A.) Expiration date (Ins.) Effective date (A. & M.A.) Reporting date (Aud.) Deadline (A. & M.A.) Deadline (A. & M.A.) Deadline (A. & M.A.) Type Typist According to law; at law (Leg.) Hereunder De jure (Leg.) De facto (Leg.) De luxe Last-minute Debenture (Fin.) Fruition debentures (Fin.)

Undercharged (A. & M.A.) Debit (A. & M.A.) Expense; charge to profit and loss (A. & M.A.) Charge, debit (A. & M.A.) Direct debit (Fin.) Fee charges (A. & M.A.) Interest and fee charges (Fin.) Fee charges, service charges (A. & M.A.) House debits (A. & M.A.) Unposted debits (A. & M.A.) Social charges (A. & M.A.) Disappointment Tenths Thirteenth (13th) salary Make-or-buy decision (A. & M.A.) Approach decisions (Aud.) Scope decisions (Aud.) Annual Declaration of Economic Movement (Leg.) Annual income tax return-individuals (Leg.) Declaration of Federal Contributions and Taxes (Leg.) Adjudication of bankruptcy (Leg.) Tax return (Leg.) Income tax return (Leg.) Consolidated tax return (Leg.) Withholding Tax Declaration (Leg.) Excise Tax Declaration (Leg.) Customs Transit Declaration (Leg.) Annual Economic Return (Leg.) Deceptive statement (Leg.) Return (Leg.) Misrepresentation, falsified return (Leg.) Affidavit (Leg.) Advance clearance (Aud.) Representations, returns, filings (A. & M.A.) Call to order (Leg.) Decline (Ins.) Sales downturn (A. & M.A.) Take-off (A. & M.A.) Decree (Leg.) Decree-Law - DL (Leg.) Decryption (IT) Lapse of time (Leg.) Deduction (A. & M.A.) Tax deduction (Leg.) Deduction/withholding at source (Leg.) Family allowances (income tax) (Leg.) Tax deductible (Ins.) Deductible, deductibility (Leg.) Extract Lag (Fin.) Understatement of the rate of exchange (Fin.) Default (IT)

Fault Granting (Leg.) Deficiency, shortfall (A. & M.A.) Shortcomings (A. & M.A.) Deficit (A. & M.A.) Accumulated deficit (A. & M.A.) Trade deficit (A. & M.A.) Cash shortages and overages (A. & M.A.) Definition Definite Deflation Defraudation, fraud Drop Hazardous waste (Ins.) Del credere (A. & M.A.) Mandate (Leg.) Delegation of authority (Acc. & Mgmt Acc.). Delegation of powers (Leg.) Federal Revenue Service - FRS (Leg.) Demand ; claim (Leg.) Rising demand (A. & M.A.) Consumer demand (A. & M.A.) Overall demand (A. & M.A.) Inelastic demand (A. & M.A.) Dismissal Unfair dismissal Give notice, fire Resign Demotion Statement of changes in stockholders' (USA)/shareholders' (UK) equity (A. & M.A.) Statement of earnings (A. & M.A.) Statement of retained earnings (A. & M.A.) Income statement/profit and loss statement (A. & M.A.) Statement of changes in financial position/of condition (A. & M.A.) Aging/ageing list (A. & M.A.) Income statement (A. & M.A.) Statement of cash flows (A. & M.A.) Personal financial statement (A. & M.A.) Pro forma statements (A. & M.A.) Basic financial statements (A. & M.A.) Standardized Financial Statements (A. & M.A.) Financial statements (A. & M.A.) Combined financial statements (A. & M.A.) Comparative financial statements, group accounts (A. & M.A.) Condensed financial statements (A. & M.A.) Consolidated financial statements, group accounts (A. & M.A.) Financial statements denominated in foreign currency (A. & M.A.) Financial statements in constant currency (A. & M.A.) Foreign currency financial statements (A. & M.A.) Interim financial statements (A. & M.A.) Unaudited financial statements (A. & M.A.) General purpose financial statements (A. & M.A.)

All purpose financial statements (A. & M.A.) Restated financial statements (A. & M.A.) Summarized financial statements (A. & M.A.) Schedule of Gain on Sale of Real Estate - Personal (Leg.) Schedule of Coefficient for Reduction of Import Duty (Leg.) Detainment (Ins.) Demurrage (Ins.) Lay days, delay in loading/unloading Denigrate Denomination Company name (A. & M.A.) Density In the money (Fin.) Denouncement, accusation (Leg.) Departmentalization (A. & M.A.) Foreign Trade Department Purchase department (A. & M.A.) Proof/checking department (A. & M.A.) Accounting department (A. & M.A.) Personnel department (A. & M.A.) Consumers' Protection and Defense Department (Leg.) Department of Registration and Supervision of Foreign Capital (Leg.) Training department (A. & M.A.) Sales department (A. & M.A.) National Treasury Department (Fin.) National Department for Mineral Prospecting National Department of Telecommunications Dependent Depositor, bailor (Leg.) Deposit (A. & M.A.) Voting trust (Leg.) Depositary, bailee (Leg.) Deposit; depot (A. & M.A.) Time deposit, notice account deposit (Fin.) Demand deposit, sight deposit (Fin.) Bonded Distribution Warehouses Bank deposit (Fin.) Margin deposit (Fin.) Savings deposit (Fin.) Refundable deposit (Fin.) Equity-linked bank deposits (Fin.) Open time deposit account (Fin.) Special deposits (Fin.) Brokered deposits (Fin.) Interbank deposits (Fin.) Interfinancial deposits (Fin.) Judicial deposits (Leg.) Interest-bearing deposits (Fin.) Depreciation (A. & M.A.) Accelerated depreciation (A. & M.A.) Accumulated depreciation (A. & M.A.) Straight-line depreciation (A. & M.A.)

Depreciate (A. & M.A.) Depreciable (A. & M.A.) Depression Economic depression Deputy Derivatives (Fin.) Spillage (Ins.) Slow-down (A. & M.A.) Disagreement (A. & M.A.) Unaccustomed Job challenge (A. & M.A.) Discount, negative goodwill (A. & M.A.) Mysterious disappearance (Ins.) Disapprove (A. & M.A.) Disaster (Ins.) Undercapitalized, decapitalized (A. & M.A.) Discharge; off-loading (Ins.) Unload Derail Discard Decentralization (A. & M.A.) Decentralize (A. & M.A.) Findings (A. & M.A.) Factual findings (A. & M.A.) Uncover (A. & M.A.) Decryption (IT) Decode (IT) Time mismatches (A. & M.A.) Mistrust Discounted with recourse (A. & M.A.) Discount (A. & M.A.) Cash in (A. & M.A.) Discontinuation, shut down (A. & M.A.) Discount, allowance (A. & M.A.) Bond discount (Fin.) Discount; rebate; kickback (Ins.) Volume discount (A. & M.A.) Trade discount (A. & M.A.) Double taxation relief (Leg.) Cash discount (A. & M.A.) Lost discount (A. & M.A.) Volume discount (Ins.) Purchase discount (A. & M.A.) Sales discount (A. & M.A.) At a discount (A. & M.A.) Predatory discounts Discredit Describe Job description Neglect (n.) (v.) Non-compliance (A. & M.A.) Deployment (A. & M.A.)

Share split (Leg.) Breakdown of accounts (A. & M.A.) Customs clearance Disembark Spend (A. & M.A.) Disbursement, outlay (A. & M.A.) Cash disbursement (A. & M.A.) Capital outlays (A. & M.A.) Performance (A. & M.A.) High-level performance Job performance Financial performance (Fin.) Overall performance (A. & M.A.) Performance against objectives (A. & M.A.) Jobless, unemployed Unemployment Design Design (n.) (v.) Product design Debris removal (Ins.) Development Organizational development (A. & M.A.) New product development (A. & M.A.) Product development (Ins.) Product development (A. & M.A.) Systems development (A. & M.A.) Economic development (A. & M.A.) Real estate development (A. & M.A.) Professional development (A. & M.A.) Highway Development Company Economic distress Unusually large imbalance (Fin.) Trade imbalance Destabilize Defalcation, embezzlement (A. & M.A.) Defalcation (Ins.) Roll back (IT) Wear and tear (Ins.) Dismantle Assignment (A. & M.A.) Design (A. & M.A.) Reappoint (A. & M.A.) Inequality (A. & M.A.) Divestment (A. & M.A.) Waiver (Ins.) Quit (A. & M.A.) Reboot (IT) Landslide (Ins.) Dismemberment (A. & M.A.) Breakdown (Ins.) Split, stock split (Leg.) Unbundle (Ins.)

Demonetization (Fin.) Collapse (Ins.) Denationalization (A. & M.A.) Disobedience Release (A. & M.A.) Dishonest Customs broker Dispatch, expedite (A. & M.A.) Dispatch (A. & M.A.) Waste (A. & M.A.) Normal spoilage (A. & M.A.) Income tax expense (benefit) (Leg.) Expense (A. & M.A.) Expediting expense (Ins.) Pension plan acquisition expense (pension) (Ins.) Collection charge (A. & M.A.) Delivery expense (A. & M.A.) Manufacturing expense (A. & M.A.) Advertising expense (A. & M.A.) Deferred charge (A. & M.A.) Financial expense (A. & M.A.) Departmental overhead (A. & M.A.) Deferred tax expense or benefit (A. & M.A.) Landing charges (A. & M.A.) Product development expenses (A. & M.A.) Manufacturing expense (Ins.) Loss adjustment expenses (Ins.) Claims expense (Ins.) Continuing expense (Ins.) Administrative overhead (A. & M.A.) Office expenses (A. & M.A.) Intermediation expenses (Fin.) Unallocated claims adjustment expenses (Ins.) Organization expenses (A. & M.A.) Towing expenses; towing charges (Ins.) Entertainment expenses (A. & M.A.) Selling and administrative expenses (A. & M.A.) Traveling expenses (A. & M.A.) Out-of-pocket expenses (A. & M.A.) Direct manufacturing expenses (A. & M.A.) Sundry/miscellaneous expenses (A. & M.A.) Period costs (A. & M.A.) Expenses related to reduction of loss (Ins.) Fixed expenses; standing charges (Ins.) General expenses (A. & M.A.) Factory overheads (A. & M.A.) General indirect expenses, general overhead (A. & M.A.) Unabsorbed burden/overheads (A. & M.A.) Interbank deposits expenses (Fin.) Indirect expenses; overheads (A. & M.A.) Indirect expenses (Ins.) Legal expenses (A. & M.A.)

Non-operating expenses (A. & M.A.) Operating expenses (A. & M.A.) Prepaid expenses (A. & M.A.) Pre-operating expenses (A. & M.A.) Environmental expenditures (A. & M.A.) Lacking Deregulation (Leg.) Detachable (A. & M.A.) Highlight (n.) (v.); detach (v.) (A. & M.A.) Redlining, highlight (A. & M.A.) Appropriated surplus (A. & M.A.) Application of resources (A. & M.A.) Destination (Ins.) Devaluation (A. & M.A.) Disadvantage (A. & M.A.) Competitive disadvantage (A. & M.A.) Switch Deviation (Ins.) Standard deviation (A. & M.A.) Detail (n.) (v.); itemize (v.) (A. & M.A.) Fraud detection (Aud.) Detainment (Ins.) Holder Deterioration, impairment (A. & M.A.) Deterioration (Ins.) Wear and tear (A. & M.A.) Price determination (A. & M.A.) Misstatement (A. & M.A.) Garble (A. & M.A.) Debtor (n.); receivable (adj.) (A. & M.A.) Mortgager (A. & M.A.) Slow payers (A. & M.A.) Duty (n.); owe (v.) (A. & M.A.) Return (A. & M.A.) Return to vendor (A. & M.A.) Tens Working day, business day, weekday Diagram Ongoing dialogue Per diem (Ins.) Worker's compensation daily payments (Ins.) Journal (A. & M.A.) Subsidiary journal (A. & M.A.) General journal (A. & M.A.) Official Daily Government Newspaper - DOU Days of grace Days of grace (Ins.) Days of sales outstanding (A. & M.A.) Number of days' sales in receivables (A. & M.A.) Data dictionary (IT) Exchange difference (Fin.) Maturity gap (Fin.)

Difference Permanent differences (A. & M.A.) Temporary differences (A. & M.A.) Price differential Interest rate differential (Fin.) Deferment, deferral (A. & M.A.) Interperiod tax allocation (A. & M.A.) Defer (A. & M.A.) Differ (A. & M.A.) Enter (IT) Binary digit (IT) Check digit (IT) Trustworthy Dilution (A. & M.A.) Cutback (in working hours) Contraction of authority Decrease (A. & M.A.) Group dynamics (A. & M.A.) Market dynamics (A. & M.A.) Money Hard money (Fin.) Cheap money (Fin.) Money and securities (Ins.) Cash on hand (A. & M.A.) Idle money (A. & M.A.) Idle money (Fin.) Pocket money (A. & M.A.) Call money (Fin.) Dock Right (Leg.) Immediate vesting (Ins.) Voting right (Leg.) Acquired right/vested right; grandfather clause (Leg.) Copyright (Leg.) Commercial law (Leg.) Contractual right (Leg.) Preemptive right ; right of first refusal (Leg.) Rights of recourse; recourse (Leg.) Redemptive right (Leg.) Preferential subscription right (A. & M.A.) Enforceable right (Leg.) Clear legal right (Leg.) Mercantile law (Leg.) Customs duties (Leg.) Mining rights (Leg.) Subscription rights (A. & M.A.) Special Drawing Rights - SDR (Fin.) Enforceable claims (Leg.) Unasserted claim (Leg.) Director (A. & M.A.) Assistant director (A. & M.A.) Assistant to financial controller (A. & M.A.)

Administrative director (A. & M.A.) Operations director (A. & M.A.) Director of market relations (A. & M.A.) Finance director (A. & M.A.) General director (A. & M.A.) Managing director (A. & M.A.) Board of directors (A. & M.A.) Administration of Tax Collection and Fiscalization (Leg.) Top management (A. & M.A.) Accounting policy (A. & M.A.) Policies (A. & M.A.) Private insurance directives (Ins.) Union officers Long-distance dialing Disk (IT) Floppy disk (IT) Magnetic disk (IT) Optical disk (IT) Hard disk (IT) Dissent Disagree Discrepancy Breakdown of accounts (A. & M.A.) Itemize, discriminate (A. & M.A.) Speech Discuss Disk drive (IT) Wage differential Expenditure, spending (A. & M.A.) Capital expenditure (A. & M.A.) Costly, expensive (A. & M.A.) Waiver Layoff, redundancy Discharge an obligation (Fin.) Discharge (A. & M.A.) Availability of financing (Fin.) Money supply (A. & M.A.) Available funds, cash and banks (A. & M.A.) Afford (A. & M.A.) Swift Interface Device - SID (IT) Tape device (IT) No-break (IT) Devices (IT) Provisions (Leg.) Gateways (IT) Provisions of laws and regulations (Leg.) Statutory provisions (Leg.) Diskettes (IT) Sow, disseminate, broadcast Collective labor agreement (Leg.) Dissolution Award

Distort (A. & M.A.) Distribution Cost allocation (A. & M.A.) Interperiod tax allocation (A. & M.A.) Payroll distribution (A. & M.A.) Allocation of responsibilities (A. & M.A.) Allocation of income taxes (A. & M.A.) Disposition/application of resources (A. & M.A.) Income distribution/redistribution Distributor Securities dealers (Fin.) District Dictation (n.); dictate (v.) Discrepancy, divergence, disagreement (A. & M.A.) Diversification (A. & M.A.) Risk diversification (Fin.) Sundry, other (A. & M.A.) Multiple levels of review (Aud.) Debt (Fin.) Short-term debt (Fin.) Long-term debt (Fin.) Floating-rate debt (Fin.) External debt, crossborder debt (Fin.) Funded debt (Fin.) Bad debt (A. & M.A.) National debt (Fin.) Non-current debt (Fin.) Senior debt (Fin.) Public debt (Fin.) Deafeasible debt (Leg.) Junior debt (Fin.) Subordinated debt (Fin.) Dividend (A. & M.A.) Cumulative dividend (A. & M.A.) Declared dividend (A. & M.A.) Year-end dividend, final dividend (A. & M.A.) Cash dividend (A. & M.A.) Dividend in kind (A. & M.A.) Fixed dividend (A. & M.A.) Interim dividend (A. & M.A.) Non-cumulative dividend (A. & M.A.) Unclaimed dividend (A. & M.A.) Compulsory dividend (Leg.) Preferred dividend (A. & M.A.) Proposed dividend (A. & M.A.) Dividends payable (A. & M.A.) Dividends in arrears (A. & M.A.) Fire division (Ins.) Profit sharing (Ins.) Operating division (A. & M.A.) Disclosure (A. & M.A.) Adequate disclosure (A. & M.A.)

Full disclosure (A. & M.A.) Parenthetic disclosure (A. & M.A.) Supplemental disclosure (A. & M.A.) Donation (A. & M.A.) Donor (A. & M.A.) Documentation (A. & M.A.) Workpaper documentation (Aud.) Planning documentation (Aud.) Documentary (A. & M.A.) Offering memorandum/circular/ prospectus (Fin.) Document for/Receipt of Collection of Federal Income (Leg.) Shipping document (A. & M.A.) Source document (A. & M.A.) Valuable papers and records (Ins.) Occupational disease (Ins.) Commercial dollar (import/export) Parallel dollar (black market) Tourism dollar Domicile (Leg.) Legal domicile (Leg.) Absolute title (Leg.) Public domain (Leg.) Staffing Jurisprudence (Leg.) Trade note (A. & M.A.) Trade note payable (A. & M.A.) Trade note receivable (A. & M.A.) Discounted trade receivable (A. & M.A.) Duration Ampersand (&) Econometrics Buoyant economy Market economy Barter economy Controlled economy Booming economy Static economy State-owned economy Informal economy Underground economy Mature economy Mixed capital Economics Economies of scale Buildings and improvements (A. & M.A.) Office building (A. & M.A.) Buildings (A. & M.A.) Call for tender, call for bid Editorial (press) Continuing education (A. & M.A.) Cumulative effect of a change in accounting principle (A. & M.A.) Effects of misstatements (A. & M.A.)

Multiplier effect (A. & M.A.) Backwash effect (Leg.) Offsetting effects (A. & M.A.) Personal effects Sound effects (Advertising) Effectiveness/effective Efficiency/efficient Policy making (A. & M.A.) Elasticity Eligibility (Ins.) Eligibility/eligible Eligible for participation in plan (Ins.) Eligible for benefit (Ins.) Element Complementary evidence (Leg.) Cost elements (A. & M.A.) High profitability (A. & M.A.) Elevator Risk elimination (Ins.) Elimination of intercompany transactions (A. & M.A.) Delete (IT) Phase out Tax avoidance (Leg.) Worldwide (Ins.) In arrears (A. & M.A.) Cascading On consignment (A. & M.A.) Out of stock (A. & M.A.) On-line (IT) On hand (A. & M.A.) In process (goods) (A. & M.A.) At risk (Fin.) Timely basis (A. & M.A.) In effect (A. & M.A.) Packing (Ins.) Unsuitable packing (Ins.) Embargo Shipment (Ins.) Shipment of goods (A. & M.A.) Capsize Built-in Amendment, correction (A. & M.A.) Amendment (Leg.) Emergency Emigration Stock issue (A. & M.A.) Policy issuing (Ins.) External market issuances (Fin.) Internal market issuances (Fin.) Drawer Draw a check (A. & M.A.) Package

Forklift truck Mart Entrepreneur (A. & M.A.) Enterprise, venture, undertaking (A. & M.A.) Venture (A. & M.A.) Clerical worker (A. & M.A.) Employer (A. & M.A.) Employees (A. & M.A.) Big-pay job, highly-paid job Piecework Contractor (A. & M.A.) Enterprise, company, corporation (A. & M.A.) Publicly-traded company, quoted company, listed company (A. & M.A.) Predecessor company (A. & M.A.) Brazilian Aeronautics Company - EMBRAER Brazilian Entity of Farming and Cattle Raising - EMBRAPA Brazilian national capital company (A. & M.A.) Brazilian Radio and Broadcasting Service - RADIOBRS Brazilian Telecommunications Company - EMBRATEL Brazilian Tourism Company - EMBRATUR Ceding/transferring/assigning company (A. & M.A.) Associated company (A. & M.A.) Business enterprise (A. & M.A.) Subsidiary, controlled company (A. & M.A.) Parent company, controlling company (A. & M.A.) Mail and Telegraph Company Medium-sized company (A. & M.A.) Service company (A. & M.A.) Social Security Data Processing Company - DATAPREV Loss maker (A. & M.A.) Diversified company (A. & M.A.) Operating company (A. & M.A.) Ongoing business ; going concern (A. & M.A.) Emerging business (A. & M.A.) State-owned company (Leg.) Foreign company (A. & M.A.) Closed company, closely-held company (Leg.) Affiliated company (A. & M.A.) Mortgage loan company (Fin.) Dormant company (A. & M.A.) Merged company (A. & M.A.) Merging company (A. & M.A.) Investee (A. & M.A.) Affiliated company, group company (A. & M.A.) Domestic company (A. & M.A.) Small business (A. & M.A.) Profit maker, profit-oriented entity (A. & M.A.) Combined corporation (A. & M.A.) Successor company (A. & M.A.) Customer driven company (A. & M.A.) Entrepreneur, businessman (A. & M.A.) Utilities (Ins.)

Telecommunication enterprises (A. & M.A.) Government business enterprises (Leg.) Tier companies (A. & M.A.) Tier companies (A. & M.A.) Tier companies (A. & M.A.) Combining companies (A. & M.A.) Allied companies, corporate venture partners (A. & M.A.) Lend Short-term loan (Fin.) Long-term loan (Fin.) Term loan (Fin.) Installment loan (Fin.) Demand loan (Fin.) Bank loan (Fin.) Fixed interest loan (Fin.) Floating interest loan (Fin.) Commercial loan (Fin.) Compulsory loan (Leg.) Consolidated loan (Fin.) Syndicated loan (Fin.) Foreign loan (Fin.) Asset-based lending; collateralized lending; guaranteed lending (Fin.) Unsecured loan (Fin.) Personal loan (Fin.) Day loan (Fin.) Call loan (Fin.) Agricultural loan (Fin.) Policy loan (Ins.) Bridging loan (Fin.) Loans; borrowings (Fin.) Student loans (Fin.) Consumer loans (Fin.) Delinquent loans (Fin.) Loans and commitments (Fin.) Loans outstanding, outstanding loans (Leg.) Secured loans (Fin.) Home equity loans, mortgage loans (Fin.) Mortgage lending (Fin.) Real estate loans (Fin.) Loans held for resale (Fin.) Check credit loans; overdraft (Fin.) Construction loans (Fin.) Retail credit loans (Fin.) Non-accrual loans (Fin.) Restructured loans (Fin.) Syndicated loan services (Fin.) Fit Grounding; stranding (Ins.) Hostile takeover (A. & M.A.) Charge, burden (A. & M.A.) Charges (Ins.) Financial charges (A. & M.A.)

Indirect charges (A. & M.A.) Absorbed burden, applied overhead (A. & M.A.) Late payment charges (Fin.) Social charges; security charges; payroll charges (A. & M.A.) Bookkeeper (A. & M.A.) Commercial attach (A. & M.A.) Registrar (A. & M.A.) Take charge of (A. & M.A.) Close down activities (A. & M.A.) Close down operations (A. & M.A.) Concealment (Ins.) Shrinkage (Ins.) Meeting Encryption (IT) Reroute (IT) Address Web Site (IT) Mailing address Endorsee (A. & M.A.) Endorser (A. & M.A.) Endorse (A. & M.A.) Endorse (Ins.) Endorsee (A. & M.A.) Endorsement (A. & M.A.) Endorsement; rider (Ins.) Bank endorsement (Fin.) Blank endorsement (A. & M.A.) Floating endorsement (Ins.) Restrictive endorsement (A. & M.A.) Emphasis Line up (in a row); place in rows Mistake (A. & M.A.) Swindle (n.) (v.) Misleading (A. & M.A.) Engineer; operate (A. & M.A.) Computer Aided Engineering - CAE (IT) Information engineering (IT) Safety engineering (Ins.) Computer Assisted Software Engineering - CASE (IT) Engineer Safety engineer (Ins.) Enrich Misunderstand (A. & M.A.) Entity (A. & M.A.) Public company (A. & M.A.) Non-profit organization; charity (A. & M.A.) Government agency (A. & M.A.) Regulatory agency (Leg.) Reporting entity (A. & M.A.) Non-profit maker/entity (A. & M.A.) Private pension entities (pension) Closed private pension entities (pension)

Admission, admittance, inflow Down payment (A. & M.A.) Cash inflow (A. & M.A.) Capital inflow (A. & M.A.) Computer input (IT) Attach (to) (Ins.) In quotes Delivery (A. & M.A.) Home delivery (A. & M.A.) Trade-in (A. & M.A.) Emporium, deposit (A. & M.A.) News/press conference Appointment, interview Envelope Send, forward (A. & M.A.) Implied Up-front involvement (Aud.) Busy season (A. & M.A.) Timeliness (A. & M.A.) Equation Harmonization of accounting principles (A. & M.A.) Matching (Fin.) Standby equipment (A. & M.A.) Construction equipment (Ins.) Memory equipment (IT) Stationary equipment (Ins.) Mobile equipment (Ins.) Rolling stock (Ins.) Peripheral equipment (IT) On-line wire transfer Equipment and installations (A. & M.A.) Audit team (Aud.) Equity accounting (A. & M.A.) Equity in the losses of subsidiary/associated companies (A. & M.A.) Equivalent Common stock equivalent (Fin.) (USA) Erratic Misstatement, mistake, error (A. & M.A.) Compensating error (A. & M.A.) Sampling error (A. & M.A.) Misstatement (A. & M.A.) Misprint (A. & M.A.) Faulty design (Ins.) Expected error (Aud.) Human error (A. & M.A.) Standard error (A. & M.A.) Offsetting error (A. & M.A.) Bias (A. & M.A.) Tolerable error (sampling) (Aud.) Errors and omissions (Ins.) Volcano erruption (Ins.) (USA) Escalator

Scale, range Timetable (A. & M.A.) Digressive scale (A. & M.A.) Evade Shortage (A. & M.A.) Outflow (A. & M.A.) Scope of audit work (Aud.) Scope (Aud.) Handwritten Office (A. & M.A.) Headquarters (A. & M.A.) Indenture, tittle deed (Leg.) Deed of trust/trust deed (Leg.) Deed of sale (Leg.) Bookkeeping (A. & M.A.) Desk (A. & M.A.) Ballot Scrutinize Span of control, sphere of influence Sales drive (A. & M.A.) Sales expansion effort (A. & M.A.) Advertising drive Undirected efforts (A. & M.A.) Wasted efforts (A. & M.A.) Sold out Peddle Expert, specialist (A. & M.A.) Expertise, skill (A. & M.A.) Kind (in) (A. & M.A.) Specification (Ins.) Job specification (A. & M.A.) Specimen (A. & M.A.) Speculation (Fin.) Adventurer, speculator (Fin.) Industrial espionage (A. & M.A.) Creative thinking (A. & M.A.) Entrepreneurial spirit; enterpreneurship (A. & M.A.) Scheme; design (n.) (v.) (A. & M.A.) Payment schedule (A. & M.A.) Extract Essential Establish; set forth (A. & M.A.) Goal setting (A. & M.A.) Stabilization Hose station (Ins.) Workstation (IT) Stagflation Trainees (Ins.) Stagnation Shelf (A. & M.A.) Government-owned companies (A. & M.A.) Statism By laws (of a corporation) (Leg.)

Statutes, by-laws, articles of association / incorporation (Leg.) Articles of incorporation (Leg.) Shorthand, stenography Managerial style (A. & M.A.) Estimate (A. & M.A.) Estimate (A. & M.A.) Underestimate (A. & M.A.) Guess estimate (A. & M.A.) Accounting estimate (A. & M.A.) Cost estimate (A. & M.A.) Fee quotation (A. & M.A.) Stowage (Ins.) Inventory (Ins.) Slow-moving inventory (A. & M.A.) Consignment inventory (A. & M.A.) Closing inventory (A. & M.A.) Buffer stock (A. & M.A.) Inventories (A. & M.A.) Inventory ending balance (A. & M.A.) Reverse (A. & M.A.) Reversing entry, reversal (A. & M.A.) Foreigner, alien Business strategy Growth strategy (A. & M.A.) Expansion strategy (A. & M.A.) Investment strategy (Fin.) Negotiation strategy (A. & M.A.) Survival strategy (A. & M.A.) Financial strategy (Fin.) Operating strategy (A. & M.A.) Managerial structure (A. & M.A.) Corporate structure (A. & M.A.) Capital structure (A. & M.A.) Price structure (A. & M.A.) Capital structure (A. & M.A.) Identified financial reporting framework (A. & M.A.) Financial structure (Fin.) Regulatory framework (Leg.) Organizational structure (A. & M.A.) Case study Feasibility study (A. & M.A.) Exhaust/exhaustion Professional ethics Ethics, ethical Label, tag Eurodollars (Fin.) Eurobonds (Fin.) Capital flight (USA) (Fin.) Post balance sheet event (A. & M.A.) Subsequent event (A. & M.A.) Evidence (A. & M.A.) Competent evidential matter (Aud.)

Corroborating evidence (Aud.) Audit evidence (Aud.) Persuasive evidence (Aud.) Avoidance Evolution On-site examination (Aud.) Examination, audit (Aud.) Limited scope examination (Aud.) Arithmetical accuracy (A. & M.A.) Exact Exhaust (A. & M.A.) Depletion (A. & M.A.) Exception (Aud.) Minor exceptions (Aud.) Overage (A. & M.A.) Excess income over expenses (A. & M.A.) Exceed Overtrading (A. & M.A.) Overstocking, inventory overage (A. & M.A.) Excess profits (A. & M.A.) Excess of liabilities over assets (A. & M.A.) Overstaffing (A. & M.A.) Discard Exclusion (Ins.) Exclusive Strategy implementation (A. & M.A.) Foreclosure (Leg.) Deal making (A. & M.A.) Defective workmanship (Ins.) Execute (A. & M.A.) Foreclose (Leg.) Enforceable (Leg.) Executive (A. & M.A.) Line executive (A. & M.A.) Chief Information Officer - CIO (IT) Senior executives (A. & M.A.) Example Exercise, execute Acting Financial year, accounting period (A. & M.A.) Fiscal year (A. & M.A.) Ex-gratia (Ins.) (UK) Environmental requirements Reserve requirements (A. & M.A.) Ethical requirements Statutory requirements (Leg.) Current liability (A. & M.A.) Long-term liability (A. & M.A.) Exorbitant Expansion Economic expansion Monetary expansion

Expectation Life expectancy (Ins.) Sales expectations/projections (A. & M.A.) Shipment (A. & M.A.) Shipper (A. & M.A.) Business hours (A. & M.A.) Experience Explanation, definition Explosion (Ins.) Boiler explosion (Ins.) Gas explosion (Ins.) Export (A. & M.A.) Exporter (A. & M.A.) Export (A. & M.A.) Exposure (Fin.) Current exposure (Fin.) Currency exposure (Fin.) Potential exposure (Fin.) Expropriation (Leg.) Expropriation of assets (A. & M.A.) Scope (A. & M.A.) Extension (Ins.) Depth of market (Fin.) Sweeping Fire extinguisher (Ins.) Off-balance sheet (A. & M.A.) Off-the-record (A. & M.A.) Extrapolation Extract (A. & M.A.) Bank statement (A. & M.A.) Account statement (A. & M.A.) Excerpt (A. & M.A.) Depositor statements (Fin.) Non-delivery (Ins.) Factory, plant (A. & M.A.) Cannery Manufacturing (A. & M.A.) Homemade (A. & M.A.) Manufacturer (A. & M.A.) Facilitate Fax Facultative (Ins.) Range (A. & M.A.) Band (Fin.) Layer (Ins.) (UK) Price range (A. & M.A.) Exchange band (Fin.) Business (to mean) Bankruptcy, crash (A. & M.A.) Involuntary bankruptcy (A. & M.A.) Deficiency, fault (A. & M.A.) Default (Leg.)

Default, failure, breakdown (A. & M.A.) Shortcomings (A. & M.A.) Bankrupt, broke (A. & M.A.) Misrepresentation (Leg.) Forgery (Leg.) Forgery (Ins.) Counterfeit (Leg.) Shortage; short delivery (Ins.) Mismatch (A. & M.A.) Lack of understanding Out-of-room, cramped Inventory shortage (in physical count) (A. & M.A.) Inventory shrinkage (A. & M.A.) Inconsistency (A. & M.A.) Short shipment (Ins.) Out of stock (A. & M.A.) Fancy, invented Bale Wealth Trigger (Ins.) Taxable event (Leg.) Factor Cumulative Index for Calculation of Interest (Fin.) Balance Sheet Restatement Factor Salary Adjustment Factor Loading factor (Ins.) (UK) Factor of production (A. & M.A.) Risk factor (A. & M.A.) Critical Success Factors - CSF Life risk factors (Ins.) Factual Customs invoice (A. & M.A.) Consular invoice (A. & M.A.) Sales invoice (A. & M.A.) Invoice (A. & M.A.) Invoicing, billing, turnover (A. & M.A.) Turnover; billing (Ins.) Progress billing (A. & M.A.) Due invoices/bills (A. & M.A.) Outward bills (A. & M.A.) Due bills/invoices (A. & M.A.) Invoice clerk (A. & M.A.) Favor Beneficiary (A. & M.A.) Farm, ranch Call at Go on strike, to strike Make a market (Fin.) Closing (A. & M.A.) Going private (Leg.) Closing a position (Fin.) Interim closing (A. & M.A.) Close down (A. & M.A.)

Close a position (Fin.) Brazilian Federation of Bank Associations - FEBRABAN (Fin.) Federation of Industries of the State of So Paulo - FIESP (A. & M.A.) Federation of Industries of the State of Rio de Janeiro (A. & M.A.) Federation of Commerce of the State of So Paulo (A. & M.A.) International Federation of Accountants - IFAC (A. & M.A.) Latin-American Banks Federation (Fin.) Trade fair (A. & M.A.) Bank holiday (UK) National holiday Public holiday Vacation/holidays (A. & M.A.) Vacation accrual (A. & M.A.) Holiday pay (A. & M.A.) Tool By rail Fertilizer Guarantor, sponsor, surety (Fin.) Guarantee (Fin.) Optical fiber Keep in touch Bin card (A. & M.A.) Ledger card (A. & M.A.) Fictitious Fairly Fairness Fair Trustee, fiduciary (Fin.) Trust (Fin.) Testamentary trust (Leg.) Data integrity (IT) Fiduciary (Fin.) Bitmap (IT) Row Branch (A. & M.A.) Film Corporate finance (Fin.) Business finance (Fin.) Public finances (Fin.) Debtor, borrower (A. & M.A.) Funded by (A. & M.A.) Borrowing, lending, financing (Fin.) Short-term borrowing/loan/financing (Fin.) Enterprises Financing - FINEM (Fin.) Long-term financing (Fin.) Lease financing (Fin.) Funding of bank's activities (Fin.) Deficit financing (Fin.) Debt financing (Fin.) Export financing (Fin.) Trade finance (Fin.) Project finance (Fin.)

Projects financing services (Fin.) Inventory financing (A. & M.A.) Structured financing services (Fin.) Financier (Fin.) Firm Law firm (Leg.) Audit firm (Aud.) Consulting firm (A. & M.A.) Major firms (A. & M.A.) Flexible Deposit float (Fin.) Afforestation Fluctuation (A. & M.A.) Flotation (Fin.) Waterflow (Ins.) Cash flow (A. & M.A.) Incremental cash flow (A. & M.A.) Discounted cash flow (A. & M.A.) Negative cash flow (A. & M.A.) Flow of capital, capital flow (A. & M.A.) Data flow (IT) Flow of funds (A. & M.A.) Information flow (IT) Earnings stream (A. & M.A.) Stream of payments (Fin.) Work flow (A. & M.A.) Flowchart (A. & M.A.) Fine-tune Focus Analytic schedule (A. & M.A.) Job cost sheet (A. & M.A.) Cost sheet (A. & M.A.) Payroll (A. & M.A.) Sheet Time sheet (A. & M.A.) Authoritative source (Leg.) Source of funds (A. & M.A.) External sources of information (A. & M.A.) Out of print Out of line (A. & M.A.) Out of the question Off-duty (A. & M.A.) Off-site (A. & M.A.) Off-premises (Ins.) Off-shore (Ins.) Out of the money (Fin.) Act of law (Leg.) Labor force, work force (A. & M.A.) Force majeure; act of God (Ins.) (UK) Trade Union Council Task force (A. & M.A.) Counterfeit (Leg.)

Background Formal Form Format Strategy formulation Policy formulation (A. & M.A.) Form (A. & M.A.) Application form (A. & M.A.) Supplier, vendor (A. & M.A.) Caterer (A. & M.A.) Supply; cater (A. & M.A.) Energy supply (A. & M.A.) Photocopy Business failure (A. & M.A.) Payment of premiums in installments (Ins.) Deductible (Ins.) Absolute deductible amount (Ins.) Compulsory deductible (Ins.) Franchise (A. & M.A.) Weakness Weakness in internal controls (A. & M.A.) Fraud, embezzlement (A. & M.A.) Fraud (Ins.) Frequent Fresh Chartering (A. & M.A.) Freight (A. & M.A.) Air freight (A. & M.A.) Advance freight (A. & M.A.) Fleet (A. & M.A.) Fleet (Ins.) Automobile fleet (Ins.) Capital flight (USA) (Fin.) Managerial/administrative function (A. & M.A.) Clerk (A. & M.A.) Officer (A. & M.A.) Qualified/responsible official (A. & M.A.) Back office (A. & M.A.) Timekeeping functions (A. & M.A.) Front office (A. & M.A.) Computerized processing functions (IT) Federal Savings and Loans Bank Employees' Foundation (Fin.) Getulio Vargas Foundation - FGV (Fin.) Institute of Economic Research Foundation (Fin.) Retirement Benefits Foundation (Pension) Fundament, element; ground, basis Fund (A. & M.A.) Sinking fund (A. & M.A.) Financial Application Fund - FAF (Fin.) Individually Programmed Retirement Fund- FAPI Fund for Workers' Assistance Rural Workers' Assistance Fund

Fund for Technical Assistance, Educational and Social Aid Goodwill (A. & M.A.) Negative goodwill (A. & M.A.) Salary Variations Compensation Fund Social Development Fund Fund for Fiscal Stabilization Trust fund (Fin.) Fund for Financing Exports (Fin.) Eletrobrs Financing Fund (Fin.) Funds for studies and projects (Fin.) Government Agency for Machinery and Equipment Financing - FINAME Export guaranty fund (Fin.) Retrocessions Guarantee Fund (Ins.) Government Severance Indemnity Fund for Employees - FGTS Claims Guarantee Fund (Ins.) Sectorial Investment Fund (Fin.) Amazon Investment Fund (Fin.) Workers' Investments Fund (Fin.) Northeast Investment Fund (Fin.) Pension fund (Ins.) Fixed Income Fund - Corporations (Fin.) Fixed Income Fund - Individuals (Fin.) Renewal (or replacement) fund (A. & M.A.) Mutual fund (Fin.) Fiscal fund (Fin.) Imprest cash fund (A. & M.A.) International Monetary Fund - IMF (Fin.) Mutual fund (Fin.) National Cultural Fund National Development Fund National Fund for the Development of Education Loan fund (A. & M.A.) Emergency Social Fund Funds, resources (A. & M.A.) Funds Over 90 Days (Fin.) Equity funds (Fin.) Free Portfolio Funds - Fixed Income (Fin.) Free Portfolio Funds - Variable Income (Fin.) Investment Funds - Foreign Capital (Fin.) Financial Investment Funds - Fixed Income (Fin.) Financial Investment Funds -60 Days (Fin.) Financial Investments Funds - Short-Term (Fin.) Financial Investment Funds - Variable Income (Fin.) Funds for Investing Abroad (Fin.) Cultural and Artistic Investment Funds Real estate investment funds (Fin.) States Participation Funds Municipalities Participation Funds Pension funds (pension) Fixed Income Funds - Foreign Capital (Fin.) Available funds (A. & M.A.) Money at call (Fin.)

Cash and clearings (Fin.) Commodities Funds (Fin.) Funds in FAF quotas (Fin.) Scarce funds (Fin.) Closed-end funds (Fin.) Federal funds (A. & M.A.) Slush funds (A. & M.A.) Insufficient funds (A. & M.A.) Mutual funds for investing in emerging companies - Foreign capital (Fin.) Privatization Mutual Funds (Fin.) Unrecorded funds (A. & M.A.) Bottleneck Hurricane (Ins.) Scab Theft; larceny; pilferage (Ins.) Merger, amalgamation (Leg.) Pooling of interests (Leg.) Risk pooling (Fin.) Time zone Business combination (Acc. & Mgmt Acc.). Exchange traded forwards (Fin.) Livestock Galley Earn (A. & M.A.) Gain, profit (A. & M.A.) Exchange gain (Fin.) Capital gain (A. & M.A.) Gain or loss (A. & M.A.) Actuarial gain or loss Transaction gain or loss (Fin.) Financial gains (Ins.) Garage Guarantee (A. & M.A.) Secure (contract) (Leg.) Warranty; bond (Ins.) Joint and several guarantee (Leg.) Bail bond (Ins.) Bid bond (Ins.) Performance bond (Ins.) Supply bond (Ins.) Blanket bond (Ins.) Binder (Ins.) Joint and several guarantee (Ins.) Product warranties (A. & M.A.) Warranted free of ... (Ins.) Secure the borrower's indebtedness, collateralize (Fin.) Bottleneck Explosive gas (Ins.) Gas/gasoline Spend (A. & M.A.) Spending (A. & M.A.) Genuine (A. & M.A.)

Program generator (IT) Line management (A. & M.A.) Middle management (A. & M.A.) Product management (A. & M.A.) Middle management (A. & M.A.) Administrative manager (A. & M.A.) Accounting manager (A. & M.A.) Audit manager (Aud.) Purchasing manager (A. & M.A.) Loan manager (Fin.) First-line manager (A. & M.A.) Sales manager (A. & M.A.) Finance manager (A. & M.A.) General manager (A. & M.A.) Manager (A. & M.A.) General manager (A. & M.A.) Globalization Disallowance (Leg.) Disallow (Leg.) Gratuity (A. & M.A.) Managerial grid (A. & M.A.) Managerial grid (A. & M.A.) Graph (A. & M.A.) Bar chart (A. & M.A.) Progress chart (A. & M.A.) Gantt chart (A. & M.A.) Break-even chart (A. & M.A.) Bulk (in) (A. & M.A.) Hail (Ins.) Bonus, gratuity (A. & M.A.) Employees' bonus (A. & M.A.) Incentive bonus (A. & M.A.) Complimentary (USA) Degree, grade (A. & M.A.) Save (IT) Save as (IT)Hydrant (Ins.) Guild, association Strike, work stoppage Sit-down strike Lockout Illegal strike Reverse split (Leg.) Consolidated group (A. & M.A.) Environmental Normalization Support Group Group banking (Fin.) Coordinating group Group of companies (A. & M.A.) Task-force, work group (A. & M.A.) Insurance group (Ins.) Care, custody and control (Ins.) Price war (A. & M.A.) Receiving report (A. & M.A.)

Export license (A. & M.A.) Import license (A. & M.A.) Tax payment form (Leg.) Remittance slip (A. & M.A.) Crane Derrick Skills, expertise Qualified, capable, eligible (A. & M.A.) Frequent Fortune (A. & M.A.) Cross-hedge (Fin.) Dynamic hedging (Fin.) Inheritance (Leg.) Stand pipe (Ins.) Yard hydrants (Ins.) Hydroelectric Hierarchy (A. & M.A.) Documentation hierarchy (A. & M.A.) Hyperinflation (A. & M.A.) Hypermaket Mortgage (A. & M.A.) Second/junior mortgage (Leg.) Mortgage (A. & M.A.) Residential mortgages (Fin.) Claims history (Ins.) History of payments, payment record (A. & M.A.) Loss history (Ins.) Holding company (A. & M.A.) Businessman, entrepreneur (A. & M.A.) Homologate, confirm (Leg.) Fair play Fee (A. & M.A.) Syndication fee (Fin.) Front-end fee (Fin.) Fees (Ins.) Fee quotation (A. & M.A.) Management fees (A. & M.A.) Brokerage fees (Ins.) Legal fees (Leg.) Legal fees (Ins.) Commitment fees (Fin.) Honor Machine-hour (A. & M.A.) Man-hour (A. & M.A.) Prime time (Advertising) Working hours (A. & M.A.) Overtime (A. & M.A.) Hourly-paid worker (A. & M.A.) Hoisting (Ins.) Icon (IT) Retirement age (Ins.) Normal retirement age (Ins.)

Identity Goal seeking (A. & M.A.) Eligibility; good standing (A. & M.A.) Equal (adj.) (v.) Equate Unlawful (Leg.) Illiquidity (A. & M.A.) Illiquid (A. & M.A.) Misleading (A. & M.A.) Corporate image (A. & M.A.) Brand image (A. & M.A.) Product image (A. & M.A.) Imagination, fancy Immigration Writ of entry; writ of ejectment (Leg.) Writ of delivery (movable assets) (Leg.) Fixed assets (UK); property, plant and equipment (USA) (A. & M.A.) Real estate (A. & M.A.) Striking, impact Unique, odd (number) Impartial Impediment (Leg.) Restraint of attachment (Leg.) Flaw Imperfect Malpractice (A. & M.A.) Implementation (A. & M.A.) Unpopular Impose, dictate Import (A. & M.A.) Amount at risk (Ins.) Insured amount (Ins.) Face amount of policy (Ins.) Insurable amount (Ins.) Amount subject to loss (Ins.) Amounts accrued to the benefit of policyholder (Ins.) Relevant (A. & M.A.) Import (A. & M.A.) Tax (Leg.) Export Tax (Leg.) Import Duty (Leg.) Income Tax (Leg.) Individual Income Tax (Leg.) Corporate Income Tax (Leg.) Withholding Tax on Net Income (Leg.) Income Tax Withheld at Source (Leg.) Deferred tax (A. & M.A.) Direct tax (Leg.) Indirect tax (Leg.) Municipal Real Estate Tax - IPTU (Leg.) Provisional Tax on the Movement or Transmittal of Values and Credits and of Rights of a Financial Nature (known as Tempora Provisional Tax on the Movement or Transmittal of Values and Credits and of Rights of a Financial Nature (known as Tempora

Withholding tax (Leg.) Property tax (Leg.) Vehicle Tax (Leg.) Income Tax - IR (Leg.) Value-Added Tax on Sales and Services - ICMS (Leg.) Corporate tax (Leg.) Payroll tax (Leg.) Capital gains tax (Leg.) Windfall profit tax (Leg.) Value - added tax (Leg.) Tax on Financial Transactions-IOF (Leg.) Excise Tax - IPI (Leg.) Services tax - ISS (Leg.) Transfer tax - SISA (Leg.) Property Transfer Tax (Leg.) Sales Tax (Leg.) Fuel Tax (Leg.) Rural Land Tax (Leg.) Sole Tax on Minerals (Leg.) Export duty (Leg.) Inaccurate (A. & M.A.) Printer (IT) Laser printer (IT) Unforeseen (A. & M.A.) Unlikely, remote (A. & M.A.) Refutation (Leg.) Impulse Contractual default; breach of contract; contractual non-performance (Leg.) Default (Ins.) Delinquent (A. & M.A.) Unallowable (A. & M.A.) Restraint on alienation (Leg.) Inalienable (A. & M.A.) Unfriendly Inability (A. & M.A.) Disability (Ins.) Long Term Disability - LTD (Ins.) Short term disability ; temporary disablement (Ins.) Arson (Ins.) Fire (Ins.) Incentive, stimulus (A. & M.A.) Export incentive (A. & M.A.) Information Technology Incentive (IT) Tax/fiscal incentive (Leg.) Industry incentives (A. & M.A.) Incidence (Leg.) Levy (Leg.) Subparagraph (Leg.) Lean Uncollectible (A. & M.A.) Unsuitable (A. & M.A.) Incompetence (A. & M.A.)

Unconstitutional Merger (Leg.) Downstream merger (Leg.) Upstream merger (Leg.) Merged company (Leg.) Merging company (Leg.) Sustain losses (A. & M.A.) Inaccurate (A. & M.A.) Incurred Task, engagement (A. & M.A.) Inquiry (Leg.) Refuse, reject, dismiss (Leg.) Indemnity (A. & M.A.) Indemnity (Ins.) Double indemnity (Ins.) Independence (A. & M.A.) Undesirable Undue (A. & M.A.) Indexation (A. & M.A.) Indexation (Ins.) Indicator (A. & M.A.) Economic indicators Indicate Index, ratio (A. & M.A.) (National) Consumer Price Index - I (N)PC Operating ratio (A. & M.A.) BOVESPA Futures Index (Fin.) Ratio of long-term debt to equity (Fin.) Ratio of loan loss reserve over period end loans (Fin.) Share index (Fin.) Ratio of current assets to current liabilities; current ratio (A. & M.A.) Working capital ratio (A. & M.A.) Ratio of owned capital to borrowed capital; indebtdness ratio (A. & M.A.) Ratio of capital to fixed assets (A. & M.A.) Ratio of accounts payable to purchases (A. & M.A.) Growth index (A. & M.A.) Ratio of administrative expenses over net interest income (Fin.) Debt-equity ratio (A. & M.A.) Ratio of non-performing assets to loans (Fin.) Ratio of loans over deposits (demand, savings and time deposits) (Fin.) Ratio of loans over total assets (Fin.) Debt to asset ratio (A. & M.A.) Ratio of fees from services over net interest income (A. & M.A.) Liquidity ratio (A. & M.A.) Acid test ratio (A. & M.A.) Gross profit ratio (A. & M.A.) Return on sales (A. & M.A.) Rate of earnings on total capital employed; return on capital (A. & M.A.) Market index (Fin.) Ratio of past due obligations over period end loans (Fin.) Ratio of stockholders' equity over assets (A. & M.A.) Ratio of stockholders' equity over loans (A. & M.A.)

Price/earnings ratio (P/E), multiple of earnings (A. & M.A.) Price index (A. & M.A.) Consumer price index - Brazilian Real Amplified Consumer Price Index Wholesale price index Retail price index Ratio of loan loss reserve over past due loans (Fin.) Minimum Salary Readjustment Index Ratio of net intermediation income over total assets (Fin.) Ratio of interbank funds applied plus securities over total assets (Fin.) Ratio of interbank funds applied over total assets (Fin.) Ratio of net income to net sales (A. & M.A.) Nominal Salaries Index Cost of living index Ratio of raw material inventory to cost of manufacture (A. & M.A.) Ratio of finished goods inventory to the cost of goods sold; stock turnover ratio (A. & M.A.) Ratio of permanent assets over stockholders' equity (A. & M.A.) General Price Index - Internal Availability General Price Index - IGP National Index of the Construction Cost Stated capital ratios (A. & M.A.) Below median liquidity ratios (Fin.) Above median liquidity ratios (Fin.) Median liquidity ratios (Fin.) Near median liquidity ratios (Fin.) Ratios of returns on average assets (pretax and after tax) (A. & M.A.) Ratios of returns on average equity (pretax and after tax) (A. & M.A.) Financial ratios (Fin.) Stated equity ratios (A. & M.A.) Indisputable Induction Labor intensive industry (A. & M.A.) Growth industry (A. & M.A.) High-tech industries (A. & M.A.) Ineffective (A. & M.A.) Inefficient (A. & M.A.) Unforeseen Unfeasible (A. & M.A.) Unskilled (A. & M.A.) Seepage (Ins.) Inflation Runaway inflation Flammable (Ins.) Influence Bias Inflow (A. & M.A.) Accounting information (A. & M.A.) Privileged information (A. & M.A.) Information (A. & M.A.) Annual Information Comparable information (A. & M.A.) Insider information (A. & M.A.)

Conflicting information (A. & M.A.) Targeted information (A. & M.A.) Prospective financial information (A. & M.A.) Supplemental financial information (A. & M.A.) Quarterly information (A. & M.A.) Income and Tax Withholdings Return (Leg.) Infringement, malfeasance Infrastructure (A. & M.A.) Infringe Launch (IT) Inception, beginning (A. & M.A.) Inception (Ins.) Start up (A. & M.A.) Incapable (A. & M.A.) Unequaled (A. & M.A.) Unique (A. & M.A.) Non-stop (A. & M.A.) Usufruct (Leg.) Unwarranted (A. & M.A.) Undue, unfair (A. & M.A.) Ill-timed Innovation Unhealthy Unsatisfactory (A. & M.A.) Unsafe Insert (A. & M.A.) Input, data input (IT) Insolvency (A. & M.A.) Insolvent (A. & M.A.) Inspect (A. & M.A.) Inspector (Ins.) Bank examiner (Fin.) Supervisory agency examiners (Fin.) Regulatory examiners (Leg.) Facilities (A. & M.A.) Joint facilities (A. & M.A.) Production facilities (A. & M.A.) Fixtures and equipment (A. & M.A.) Industrial facilities (A. & M.A.) Idle facilities (A. & M.A.) Initiation of legal action (Leg.) Unstable Trust company (Leg.) Financial institution (Fin.) Brazilian Institute of Accountants - IBRACON (A. & M.A.) Brazilian Institute of Forestry Development Brazilian Institute of Geography and Statistics - IBGE Brazilian Institute of Public Opinion and Statistics - IBOPE Brazilian Coffee Institute Brazilian Institute of the Environment - IBAMA Brazilian Institute of Capital Markets - IBMEC (Fin.) Institute of Financial Administration of Social Security

Institute of Internal Auditors (Aud.) Institute of Work Organization Institute for Technological Research National Institute of Industrial Property - INPI National Institute of Social Medical Assistance National Institute of Colonization and Agrarian Reform National Institute of Weights and Measures National Institute of Industrial Property - INPI National Institute of Social Security - INSS Filing of supporting documents (Leg.) Instruction and reporting (Aud.) Normative Instruction (Tax) (Leg.) Instructions (A. & M.A.) Computer Assisted Instruction - CAI (IT) Front-end instructions (Aud.) Brief Briefing Instrumental Articles of dissolution (Leg.) Floating rate debt instrument (Fin.) Compound financial instrument (Fin.) Equity instrument (Fin.) Financial instruments (Fin.) Equity instruments (Fin.) Deficiency, shortage (A. & M.A.) Insufficient packing; improper packing (Ins.) Liquidity shortage (Fin.) Understaffed (A. & M.A.) Input (A. & M.A.) Intangible (A. & M.A.) Horizontal integration (A. & M.A.) Vertical integration (A. & M.A.) Payment of capital (A. & M.A.) Integrity of management (A. & M.A.) Data integrity (IT) Brand-new Entirely Completeness (of a transaction) (Aud.) Entire Ill-timed Interaction (A. & M.A.) Interact (A. & M.A.) Interchange (A. & M.A.) Commercial interchange (A. & M.A.) Electronic Data Interchange - EDI (IT) Interdependence (A. & M.A.) Interoffice (A. & M.A.) Insurable interest (Ins.) Equity interest (A. & M.A.) Interstate Graphical user interface (IT) Intermediation (Fin.)

Intermediary Intermediary (Fin.) Intermediary (Ins.) Internet (IT) Judicial notification (Leg.) Notification (Ins.) Interpolation Interpret Misinterpret Adjourn Abend, abort (IT) Abnormal stoppages, terminations Gap (IT) Central Bank intervention (Leg.) Subpoena (Leg.) Built-in Introduction Outsider Disability (Ins.) Partial disability (Ins.) Permanent disability (Ins.) Void (n.) (v.) (A. & M.A.) Inventory (A. & M.A.) Physical inventory-taking (A. & M.A.) Investee (A. & M.A.) Investor (A. & M.A.) Institutional investor (A. & M.A.) Environmental investigation (Aud.) Trouble shooting (A. & M.A.) Fixed-income investment (Fin.) Foreign investment (Fin.) Investments, holdings (Fin.) Cash equivalents (Fin.) Involution Irregular (A. & M.A.) Immaterial (A. & M.A.) Irrevocable (Leg.) Irrigation Tax exemption (Leg.) Hold harmless (Ins.) Exempt (A. & M.A.) Exempt (A. & M.A.) Free of charge (A. & M.A.) Free of charge (A. & M.A.) Duty-free (Leg.) Isolation (Ins.) Insulate Balancing item (A. & M.A.) Collection item (A. & M.A.) Item in the course of collection (A. & M.A.) Extraordinary item (A. & M.A.) Unusual item (A. & M.A.)

On-balance sheet item (A. & M.A.) Cash items (A. & M.A.) Miscellaneous items (A. & M.A.) Suspense items (A. & M.A.) Itinerary Yard Mining deposit Fair play Entrance fee Daily newspaper Justice (Leg.) Judging (Leg.) Informed judgement (A. & M.A.) Board of trade (USA), commercial registry (UK) (A. & M.A.) Conciliation and Judgment Council (for individual labor agreements) (Leg.) Bring together Oath (Leg.) Grand Jury (Leg.) Jury (Leg.) Jurisdiction ; district (Leg.) Tax jurisdiction (Leg.) Precedent; jurisprudence (Leg.) Case law (Ins.) Net interest (Fin.) Negative interest (Fin.) Accrued interest (A. & M.A.) Refundable interest (Fin.) Interest-bearing (Fin.) Interest (Fin.) Interest-free (Fin.) Compound interest (Fin.) Arrears interest; interest on arrears (Fin.) Implicit interest (Fin.) Imputed interest (Fin.) Cap (Fin.) Floor (Fin.) Simple interest (Fin.) Interest on equity reserve (Fin.) Interest on non-accrual loans (Fin.) Justice (Leg.) Fair Fair market value (A. & M.A.) Laboratory Sealed (Leg.) Vacancy Writer (Fin.) Accounting entry (A. & M.A.) Opening entry (A. & M.A.) Correcting entry (A. & M.A.) Journal entry (A. & M.A.) Product launch Adjusting entry (A. & M.A.)

Tax assessment (Leg.) Posting (A. & M.A.) Book entry (A. & M.A.) Flotation, offering (Fin.) Compensating entries (A. & M.A.) Enter/post (in books, etc.) (A. & M.A.) Journalize (A. & M.A.) Can Owner of a large estate Large estate Appraisal report (A. & M.A.) Money laundering Farming Bequest/legacy (Leg.) Validate (Leg.) Brazilian Legion of Assistance Legislation (Leg.) Corporate legislation (Leg.) Tax legislation (Leg.) Legitimate Law (Leg.) Procedural law (Leg.) Antitrust act (Leg.) Business / commercial law (Leg.) Complementary law (Leg.) Corporation Law (Leg.) Bankruptcy Act (Leg.) Least effort principle Tax law (Leg.) Ordinary law (Leg.) Common law (Ins.) Substantive law (Leg.) Layman Auction Swap auctions (Fin.) Statute law (of a country) (Leg.) Document reader (IT) Scanner (IT) Scroll Reminder Cafeteria menu (Ins.) Bearer bill (Fin.) Bill of exchange (Fin.) Time draft (Fin.) Sight bill of exchange (Fin.) Long bill (Fin.) Trade bill of exchange (Fin.) Documentary bill of exchange (Fin.) National Treasury Bill (Fin.) Non-indexed treasury bill (Fin.) Financial Treasury Bill (Fin.) Capital letter

Index/readjustable treasury bill (Fin.) Bills held for collection (Fin.) Survey (A. & M.A.) Fact-finding (A. & M.A.) Carry out Following through Release Leave; license; franchise Leave of absence, furlough On leave Maternity leave Paternity leave Invitation to bid, bidding, tender (A. & M.A.) Public tender (A. & M.A.) Leader (A. & M.A.) Leader (Ins.) Market leader (A. & M.A.) Entrepreneurial leader (A. & M.A.) Team leader (Aud.) Leadership (A. & M.A.) Alloy Association Limbo Preliminary injunction (Leg.) Statutory limitation (Ins.) Budget constraint (A. & M.A.) Scope limitations (Aud.) Statutory limitations (Leg.) Aggregate limit (Ins.) Aggregate excess of loss (Ins.) Credit limit (Fin.) Country limit / sovereign ceiling (Fin.) Borrowing limit (Fin.) Cut-off (Ins.) Limit of retention (Ins.) Operating limit (Ins.) Technical limit (Ins.) Basic limits of liability (Ins.) Materiality thresholds (Aud.) Territorial limits (Ins.) (UK) Linear, straight-line (A. & M.A.) Computer language (IT) Machine language (IT) Fourth Generation Language - 4GL (IT) Line/chain of command (A. & M.A.) Credit line, line of credit (Fin.) Waiting line, queue Bottom line (A. & M.A.) Assembly line (A. & M.A.) Production line (A. & M.A.) Product line (A. & M.A.) Primary reporting responsibility (A. & M.A.)

Transmission line (IT) Borderline (A. & M.A.) Revolving lines of credit (Fin.) Guidelines (A. & M.A.) Operational guidelines (A. & M.A.) Safety guidelines (A. & M.A.) Flax, linen Settlement; extinguishment; liquidation (A. & M.A.) Settlement (Ins.) Debt clean-up (Fin.) Run-off (Ins.) Claims/loss settlement (Ins.) Direct settlement (A. & M.A.) Liquidator (Fin.) Marketability (A. & M.A.) Low liquidity (Fin.) Market liquidity (Fin.) High liquidity (Fin.) Net of tax (A. & M.A.) Flammable liquid (Ins.) Packing list, manifest (A. & M.A.) Waiting list To do list (A. & M.A.) Aging/ageing list (A. & M.A.) Checklist (A. & M.A.) Black list (A. & M.A.) Stop-check list (A. & M.A.) Litigation (Leg.) Labor litigation dispute (Leg.) Free On Board - FOB Free Alongside Ship - FAS Free company (A. & M.A.) Free enterprise (A. & M.A.) Booklet Taxable Income Control Register - LALUR (Leg.) Minute book (Leg.) Out-of-print Cash-book (A. & M.A.) Accounting books (A. & M.A.) Statutory books (Leg.) Lobbyist Lessor (Ins.) Unnamed locations (Ins.) Premises (Ins.) In loco (A. & M.A.) Location (A. & M.A.) Location (Ins.) Lessee (Ins.) Logistics (A. & M.A.) As soon as possible - asap Earliest convenience, at your Logotype

Department store Batch; lot; plot of land (A. & M.A.) Economic lot size (A. & M.A.) Limited Liability Partnership - Ltda. (A. & M.A.) Profitable (A. & M.A.) Earnings, gain, profit, income (A. & M.A.) Earnings; profit (Ins.) Income / Profit Before Income Tax; pretax income / profit (A. & M.A.) Gross profit (UK); gross margin (USA) (A. & M.A.) Gross earnings/profit (Ins.) Exploitation profit (Leg.) Departmental profit (A. & M.A.) Downstream profit (A. & M.A.) Interdepartmental profit (A. & M.A.) Intercompany profit (A. & M.A.) Paper profit (A. & M.A.) Anticipated profit (A. & M.A.) Discounted future earnings (A. & M.A.) Windfall profit (A. & M.A.) Inflation gain (A. & M.A.) Net profit/income (A. & M.A.) Net earnings/profit (Ins.) Net income per share (A. & M.A.) Marginal income (A. & M.A.) Monetary gain (A. & M.A.) Translation gain (A. & M.A.) Non-operating income (A. & M.A.) Unearned income/unrealized profit (A. & M.A.) Paper profit (A. & M.A.) Operating profit, income from operations (A. & M.A.) Unrecognized gain or loss (A. & M.A.) Earnings Per Share - EPS (A. & M.A.) Presumed profit (A. & M.A.) Projected profit (A. & M.A.) Taxable income (A. & M.A.) Taxable income (A. & M.A.) Holding gain (A. & M.A.) At a profit (A. & M.A.) Operating profit/loss (A. & M.A.) Realized gain/loss (A. & M.A.) Retained earnings, earned surplus (A. & M.A.) Acquired surplus (A. & M.A.) Available surplus (A. & M.A.) Unappropriated retained earnings (A. & M.A.) Assigned income/profit (Ins.) Declining profits (A. & M.A.) Excess profits (A. & M.A.) Discounted future earnings (Ins.) Undistributed profits (A. & M.A.) Restricted retained earnings (A. & M.A.) Key money (A. & M.A.) Green light

Improper stowage (Ins.) Macroeconomics Mala fide; bad faith (Leg.) Highest Reference Value Majority (Leg.) Further Appreciation (A. & M.A.) Direct mail Flop Unsuccessful Misappropriation (A. & M.A.) Writ, mandate (Leg.) Injunction; writ of mandamus (Leg.) Mandatory Manageable Waybill (Ins.) Manipulation Window-dressing (A. & M.A.) Information handling (A. & M.A.) Keep (books, etc.) (A. & M.A.) Hold margins (A. & M.A.) Accounting manual (A. & M.A.) Manual of Rules and Instructions for Financial Institutions (Fin.) Instruction Manual for Corporate Income Tax - MAJUR (Leg.) Policy manual (A. & M.A.) Procedures manual (A. & M.A.) Computer Assisted Manufacturing - CAM (IT) Materials handling (A. & M.A.) Maintenance, upkeep (A. & M.A.) Maintenance (Ins.) Pegging (Fin.) Preventive maintenance (A. & M.A.) Preventive maintenance (Ins.) Labor, manpower, labor force (A. & M.A.) Direct labor (A. & M.A.) Indirect labor (A. & M.A.) Skilled manpower (A. & M.A.) Cancelling machine (A. & M.A.) Typewriter Adding machine Shredder (A. & M.A.) Engine Machinery (A. & M.A.) Machinery and equipment (A. & M.A.) Make, brand (A. & M.A.) Brand (A. & M.A.) Trademark (A. & M.A.) Trademarks and patents (Leg.) Gross margin (A. & M.A.) Gross margin (Ins.) Margin of contribution (A. & M.A.) Profit margin; spread (A. & M.A.)

Gross profit margin (A. & M.A.) Margin of safety, safety margin (A. & M.A.) Forward margin (Fin.) Net margin (A. & M.A.) Operating margin (A. & M.A.) Critical mass (A. & M.A.) Mathematics Raw material (A. & M.A.) Raw material (Ins.) Consumable stores (A. & M.A.) Maintenance materials (A. & M.A.) Material (A. & M.A.) Consumption materials (A. & M.A.) Packing material (A. & M.A.) Office supplies (A. & M.A.) Direct material (A. & M.A.) Indirect material (A. & M.A.) Head/home/main office; headquarters; matrix (A. & M.A.) Maturity Maturity (Ins.) Malfunction Delinquent (A. & M.A.) Maximization Profit maximization (A. & M.A.) Maximum Mechanics Mechanism Arithmetic mean (A. & M.A.) Geometric mean (A. & M.A.) Moving average (A. & M.A.) Weighted average (A. & M.A.) Proportional mean (A. & M.A.) Simple average (A. & M.A.) On an average (A. & M.A.) Average/mean (A. & M.A.) Mediation Mediate (n.) (v.) Ergonometrics Measurement (A. & M.A.) Measure, degree (A. & M.A.) Disciplinary action (A. & M.A.) Corrective action (A. & M.A.) Yardstick Yardstick Provisional Measure - MP (Leg.) Medium term (A. & M.A.) Money supply/circulating medium (Fin.) Medium of exchange (Fin.) Business community (A. & M.A.) Half-time; part-time (A. & M.A.) Ways and means Non-removable storage media (IT)

Removable storage media (IT) Mass media Means of payment (A. & M.A.) Best buy Best of knowledge and belief (A. & M.A.) Profit improvement (A. & M.A.) Improvement, betterment (A. & M.A.) Land improvement (A. & M.A.) Member Team member (Aud.) Fellow member (A. & M.A.) Internal control memorandum (Aud.) Memorandum, memoranda (A. & M.A.) Random Access Memory - RAM (IT) Computer storage/memory (IT) Buffer (IT) Key stroke buffers (IT) Virtual memory (IT) Loosening of credit (Fin.) Minus Advertising message Errand, mission Optional monthly income tax - individuals (Leg.) Monthly installment Salary earner (A. & M.A.) Mastermind (A. & M.A.) Cafeteria menu (A. & M.A.) Menu (IT) Market, mart (A. & M.A.) Open market (Fin.) Stock market (Fin.) Over-the-counter market (Fin.) Exchange market (Fin.) Foreign exchange market (Fin.) Capital market (Fin.) Money market (Fin.) Eurodollar market (Fin.) Middle market (Fin.) Options market (Fin.) Hedge operations market (Fin.) Labor market (A. & M.A.) South Cone Market Sellers' market (Fin.) Foreign market (A. & M.A.) Non-official market (A. & M.A.) Money/financial market (Fin.) Financial futures (Fin.) Odd lot market (Fin.) Dollar future market (Fin.) Interest future market (Fin.) Interbank placement market (Fin.) Home/domestic market (Fin.)

Free market (Fin.) Free and open market (A. & M.A.) Black market (A. & M.A.) Parallel market (A. & M.A.) Primary market (Fin.) Secondary market (Fin.) Goods; merchandise (Ins.) Finished goods (Ins.) Bonded goods (A. & M.A.) Goods in process (Ins.) Goods in transit (Ins.) Goods, merchandise, commodities (A. & M.A.) Spot (Fin.) Goods in transit (A. & M.A.) International capital markets (Fin.) Dealing room, trading desk (Fin.) Round table Goal, target, aim Profit target (A. & M.A.) Bullion (Fin.) Compounding method (A. & M.A.) Accounting rate of return method (A. & M.A.) Sum-of-the-digits method (depreciation) (A. & M.A.) Funding method (Ins.) Projected benefit valuation method (pension) (Ins.) Chain rate calculation method (Fin.) Accrued benefit cost method (pension) (Ins.) Purchase method (A. & M.A.) Accounting method (A. & M.A.) Completed contract method of accounting (A. & M.A.) Completed contract method (A. & M.A.) Full absorption cost method (A. & M.A.) Cost method (A. & M.A.) Equivalent annual cost method (A. & M.A.) Actuarial cost method Production Cost plus Profit Margin Method -CPL (Leg.) Standard cost method (A. & M.A.) Straight line method of depreciation (A. & M.A.) Straight line method of depreciation (Ins.) Budgeting method (A. & M.A.) Equity method (of accounting) (A. & M.A.) Base-stock method (A. & M.A.) Pooling of interests method (A. & M.A.) Shut-down basis (A. & M.A.) Financial funding method (Fin.) Percentage-of-completion method (A. & M.A.) Cost recovery method (A. & M.A.) Earnings method (A. & M.A.) Funding method (Fin.) Payback method (Fin.) Declining/diminishing balance method (depreciation) (A. & M.A.) Critical Path Method - CPM

Purchase or Production Cost plus Taxes and Profit Margin Method - CAP - (Leg.) Resale Price less Profit Margin Method - PRL - (Leg.) Retail Price in the Country of Destination, less Profit Margin Method- PVV (Leg.) Export Sales Price Method- PVEX (Leg.) Wholesale Price in the Country of Destination less Profit Margin Method - PVA (Leg.) Net present value method (fin.) Comparable Independent Price Method - PIC - (Leg.) Methodology Loss reserves calculation methodology (Ins.) Valuation methods (Ins.) Accrued benefits valuation methods (Ins.) Control methods (A. & M.A.) Palmtop (IT) Desktop (IT) Laptop (IT) Microcomputer (IT) Microeconomics Microfilm (n.) (v.) Media Migration (IT) Migrate (IT) Mileage Thousands Millions Ore (iron etc.) Minicomputer (IT) Ministry of Agriculture Ministry of Culture Ministry of Defense Ministry of Finance Ministry of Social Security Ministry of Foreign Affairs Ministry of the Environment Ministry of Planning Ministry of Labor Home Office (UK) Mock-up; draft Trade mission Economic mission Blend Motion Fashion, model Production mode (IT) Embossed Modeling Model, pattern Data model (IT) Moderate Moderator Modern Alteration (A. & M.A.) Modify (to) (A. & M.A.)

Delayed batch entry mode (IT) Batch entry mode (IT) Modem (IT) Functional currency (A. & M.A.) Blocked currency (Fin.) Circulating medium/money supply (Fin.) Fixed rate currency (Fin.) Convertible currency; free currency (Fin.) Legal tender (Fin.) Foreign currency (Fin.) Constant currency (A. & M.A.) Reporting currency (A. & M.A.) Hard currency (Fin.) Local currency (Fin.) Local currency (Fin.) Non-convertible currency (Fin.) Base currency (Fin.) Pattern (A. & M.A.) Monetary (A. & M.A.) Monetarist (A. & M.A.) Monitor, display (IT) Monitor (A. & M.A.) Monopoly (A. & M.A.) Amount (A. & M.A.) Net carrying amount (A. & M.A.) Recoverable amount (A. & M.A.) Dwelling (Ins.) Moratorium (Leg.) Accidental death (Ins.) Death by any cause (Ins.) Showcase Mutiny; riot (Ins.) Ground, reason Mouse (IT) Furniture and fixtures (A. & M.A.) Furniture and fixtures - FF (Ins.) Change (A. & M.A.) Turnaround (A. & M.A.) Accounting change (A. & M.A.) Change (A. & M.A.) Fine (n.) (v.) Multimedia (IT) Multinational (company) (A. & M.A.) Multiply Multi-task (IT) Multi-user (IT) County Lender (Fin.) Borrower (Fin.) Gold loan contracts (Fin.) Nationalism Nationalization (A. & M.A.)

Unfit (A. & M.A.) Unambiguous Unamortized (A. & M.A.) Not applicable (A. & M.A.) Unappropriated (A. & M.A.) Unsigned Unattended Unaudited (Aud.) Unauthorized Uncollected (A. & M.A.) Unwarranted (A. & M.A.) Unconfirmed (A. & M.A.) Without prejudice (Ins.) (UK) Unexpended (A. & M.A.) Unallocated, unappropriated, undistributed (A. & M.A.) Undivided Undisclosed (A. & M.A.) Uneconomic Unissued (A. & M.A.) Unwritten Unspecified Unextinguished (A. & M.A.) Unfunded (A. & M.A.) Unsecured (A. & M.A.) Unidentifiable Off balance sheet (A. & M.A.) Unincorporated (A. & M.A.) Non-admitted; unlicensed (Ins.) Nonlinear (A. & M.A.) Unsettled (A. & M.A.) Unprofitable (A. & M.A.) Unimproved Non-monetary (A. & M.A.) Unchanged Unoccupied Unofficial (A. & M.A.) Unencumbered (A. & M.A.) Non-operative (A. & M.A.) Tax evasion (Leg.) Tax avoidance (Leg.) Unpaid (A. & M.A.) Not applicable Unscheduled (A. & M.A.) Unprovided (A. & M.A.) Unearned, unrealized (A. & M.A.) Unclaimed (A. & M.A.) Non-recurring (A. & M.A.) Unregulated (Leg.) Unprofitable (A. & M.A.) Non-redeemable (Fin.) Unanswered Uninsured

Non-insurable; uninsurable (Ins.) Non-unionized Unsolicited Unfinished Unused Unmatured, not yet due (A. & M.A.) Unsold Seaworthiness (Ins.) Airworthiness (Ins.) Navigate (IT) Vessel (Ins.) Wreck (Ins.) Manpower requirements Disclaimer of opinion (Aud.) Negligence; neglect (n.) (v.) Negligence; neglect (Ins.) Contributory negligence (Ins.) Gross negligence (Ins.) Negotiation (A. & M.A.) Trading (Fin.) Collective bargaining (A. & M.A.) Odd date trade (A. & M.A.) Joint negotiation (A. & M.A.) Patent trading (A. & M.A.) Negotiator (A. & M.A.) Businessman (A. & M.A.) Negotiate (A. & M.A.) Business (A. & M.A.) Risky business (A. & M.A.) Captive business (A. & M.A.) Core business (A. & M.A.) Consistent business, sound business (A. & M.A.) Business (to do) Electronic businesses Bold-face type Niche (A. & M.A.) Niche (Ins.) Nickel Down the line, lowest level (A. & M.A.) Price level (A. & M.A.) Acceptable quality level Level of risk (A. & M.A.) Post-graduate level Even, level, smooth On-site (A. & M.A.) In the aggregate (A. & M.A.) Appointment, nomination (A. & M.A.) Nominate Brazilian Products Nomenclature Norm Accounting standard (A. & M.A.) Auditing standard (Aud.)

International Standard on Auditing - ISA (IFAC) (Aud.) Brazilian Accounting Standards - NBC (A. & M.A.) International Accounting Standards - IAS (A. & M.A.) Reporting standards (Aud.) Field work standards (Aud.) Professional standards (Aud.) Export note (Fin.) Credit note (A. & M.A.) Debit note (A. & M.A.) Material return note (A. & M.A.) Shipping order (A. & M.A.) Incoming note (A. & M.A.) Delivery note (A. & M.A.) Fee note (A. & M.A.) Receiving note (A. & M.A.) Material transfer note (A. & M.A.) Explanatory note (to financial statements) (A. & M.A.) Invoice (A. & M.A.) Promissory note (Fin.) Promissory note (IOU) (Leg.) Yield curve notes (Fin.) Footnotes (A. & M.A.) Central Bank Notes (Fin.) National Treasury Notes (Fin.) News Judicial notice (Ins.) Novation (Fin.) New, fresh Null and void (A. & M.A.) Null and void (Ins.) Account number (A. & M.A.) Head count Headcount (Ins.) Integer Random numbers Objectivity Aim (n.) (v.) Business purpose (A. & M.A.) Personal effects Valuables Valuables (Ins.) Public works Obligation, liability (A. & M.A.) Indexed bond (Fin.) Accessory obligation (Fin.) Par bond (Fin.) Full coupon bond (Fin.) Zero coupon bond (Fin.) Tax liability (A. & M.A.) Interest-bearing bond (Fin.) Discount bond (Fin.) Convertible bond (Fin.)

Non-vested benefits obligation (pension) (Ins.) Tax liability (Ins.) Endorsed bond (Fin.) Secured liability, guaranteed bonds (Fin.) Primary liability (A. & M.A.) Legal liability (Leg.) Past service liability (pension) (Ins.) Primary liability (A. & M.A.) Readjustable Federal Treasury Bond (Fin.) Non-callable bond (Fin.) Fixed rate notes (Fin.) Floating Rate Notes - FRN (Fin.) Warranty obligations (A. & M.A.) National Development Fund Obligations (Fin.) Treasury bonds/bills (Fin.) Dual currency bonds (Fin.) Government obligations/bonds (Fin.) Non-convertible bonds (Fin.) On lending - Local & International (Fin.) Callable bonds (Fin.) Swaptions (Fin.) Commodity-linked bonds (Fin.) Mandatory (A. & M.A.) Observe Inventory obsolescence (A. & M.A.) Technological obsolescence (A. & M.A.) Obsolete (A. & M.A.) Fence, barrier, impediment Take advantage Timing (Aud.) Occurrence (Ins.) Event of default (Fin.) Incurred But Not Reported - IBNR (Ins.) Conceal (A. & M.A.) Occupancy, occupation (A. & M.A.) Occupancy (Ins.) Supply; bid; offer (Fin.) Underbid, low ball (Fin.) Public offer, offering, launching (A. & M.A.) Bid and asked (Fin.) Demand and supply Oversupply (A. & M.A.) Private offering (Fin.) (USA) Takeover bid (A. & M.A.) Workshop Off-the-record Oligopoly (Leg.) Omission (A. & M.A.) Omission (Ins.) Oversight (A. & M.A.) Sonic boom (Ins.) Encumber (A. & M.A.) Encumbrance

Burden of proof (Leg.) Burden of proof (Ins.) Naked/uncovered option (Fin.) Purchased option (Fin.) Call option (Fin.) Conversion option (Fin.) Exchange option (Fin.) Put option (Fin.) Call option written (Fin.) Written option (Fin.) Traded option (Fin.) Futures option (Fin.) Commodity options (Fin.) Swap options (Fin.) Equity options (Fin.) Buy options (Fin.) Currency options (Fin.) Bond options (Fin.) FRA options (Fin.) Privately-negotiated options (Fin.) Exchange traded options (Fin.) Labor slowdown; go slow (A. & M.A.) Operation (A. & M.A.) Forward transaction (Fin.) Discontinued operation (A. & M.A.) Matched book agreement; Back-to-back (Fin.) In the black, profitable operation (A. & M.A.) In the red, unprofitable operation (A. & M.A.) Sales financing operation (vendor) (Fin.) Discontinued operation (A. & M.A.) Ongoing operation (A. & M.A.) Declining operation (A. & M.A.) Expanding operation (A. & M.A.) Operating (A. & M.A.) Credit operations (A. & M.A.) Credit operations (net of Loan Losses Reserves) (A. & M.A.) Social security operations (Ins.) Reinsurance operations (Ins.) Insurance operations (Ins.) Transit operations (A. & M.A.) Combined operations (A. & M.A.) Operator Machine operator (A. & M.A.) Message switch operators (IT) Business opportunity (A. & M.A.) Career opportunities Budget (A. & M.A.) Master budget (A. & M.A.) Capital budget (A. & M.A.) Expense budget (A. & M.A.) Fee estimate (A. & M.A.) Time budget (A. & M.A.)

Investment budget (A. & M.A.) Sales budget (A. & M.A.) Balanced budget (A. & M.A.) Flexible budget (A. & M.A.) Performance budget (A. & M.A.) Operating budget (A. & M.A.) Overrun (A. & M.A.) Variable budget (A. & M.A.) Output budgeting (A. & M.A.) Order Payment order (A. & M.A.) Job order (A. & M.A.) Service order (A. & M.A.) Brazilian Bar Association - OAB (Leg.) Standing order (A. & M.A.) Pay, salary (A. & M.A.) Wages (A. & M.A.) Sorter (IT) Negotiable Orders of Withdrawal - NOW (Fin.) Common Bearer Stock (USA)/Share (UK) (A. & M.A.) Organization (A. & M.A.) United Nations Organization - UNO Health Maintenance Organization - HMO (Ins.) Organization of Petroleum Exporting Countries - OPEC Organization and Methods - O&M (A. & M.A.) Non-Governmental Organization Organization for Cooperation and Economic Development (A. & M.A.) Preferred Provider Organization - PPO (Ins.) Service organization (A. & M.A.) Non-profit organization (Leg.) Organization chart (A. & M.A.) Board of trade (Leg.) Public agencies (Leg.) Guideline, guidance, advice (A. & M.A.) Direction of assistants work (Aud.) Vocational guidance (A. & M.A.) Changes in financial position/source and application of funds (A. & M.A.) Orthodox Ostracism; limbo Profit optimization (A. & M.A.) Bar gold Grantee (Leg.) Grantor (Leg.) Other income (A. & M.A.) Other revenues & expenses (operating) (A. & M.A.) Other auditor (Aud.) Other quasi-governmental securities (Fin.) Overgold (Fin.) Package Financial package (Fin.) Package deal Pact (Leg.)

Standard, pattern (A. & M.A.) Data Encryption Standard - DES (IT) Standard of living Gold standard (Fin.) Bench-mark Ethical standards Technical standards Standardization (A. & M.A.) Payer (A. & M.A.) Slow payer (A. & M.A.) Prompt payer (A. & M.A.) Payment (A. & M.A.) Advance payment (A. & M.A.) Prepayment, payment in advance (A. & M.A.) Late payment (A. & M.A.) Cash On Delivery - COD (A. & M.A.) Benefits payment (Ins.) Severance pay (A. & M.A.) Vacation pay (USA); holiday pay (UK) (A. & M.A.) For cash (A. & M.A.) Payment in kind (A. & M.A.) Down payment (A. & M.A.) Monthly premium payment (Ins.) Premium payment in installments (Ins.) Progress payment (A. & M.A.) Payment on account (A. & M.A.) Quarterly premium payment (Ins.) Punitive damages (Ins.) Deferred payments and benefits (Ins.) Pay out (A. & M.A.) Honor (A. & M.A.) Pay as you earn (A. & M.A.) Pay as you go (A. & M.A.) Pay by the hour (A. & M.A.) Home Page (IT) Paid, paid-in (A. & M.A.) Underpaid (A. & M.A.) Panel Switchboard Control panel Developed country Developing country Industrialized country Less developed country Underdeveloped country Countries with favourable taxation (Leg.) Password (IT) Address, speech Panellist Financial instruments (Fin.) Working papers (Aud.) Cash market (Fin.)

Negotiable instrument (Fin.) Role Commercial paper (Fin.) Short bill (Fin.) Stationery Paper money; greenback (USA) (Fin.) Even Par, par value (A. & M.A.) Breakdown (Ins.) Quasi-public organization (Leg.) Paragraph Emphasis of matter paragraph (Aud.) Scope paragraph (Aud.) Tax haven (Leg.) Stoppage (A. & M.A.) Shutdown (Ins.) Parameters (A. & M.A.) Parcel, installment, quota (A. & M.A.) Capital surplus (A. & M.A.) Partnership; joint venture (A. & M.A.) Thrift Opinion (Aud.) Adverse opinion (Aud.) Disclaimer of opinion (Aud.) Qualified opinion (Aud.) Opinion of independent accountant; auditor's opinion (Aud.) Regulatory Opinion (Tax) (Leg.) Piecemeal opinion (Aud.) Clean opinion, unqualified opinion (Aud.) Omnibus opinion (Aud.) Fire wall (Ins.) Division wall; dividing wall (Ins.) Parenthesis (USA)/bracket (UK) Parity Part of audit performed by other independent auditors (Aud.) Affected party, party (A. & M.A.) Other party (A. & M.A.) Founder shares (A. & M.A.) Unrelated parties (A. & M.A.) Related parties (A. & M.A.) Minority equity (A. & M.A.) Ownership interest (A. & M.A.) Workers' participation (A. & M.A.) Common stock interest (A. & M.A.) Investment in subsidiary company (A. & M.A.) Participation in losses (Ins.) Participation in recoveries (Ins.) Participation in salvage (Ins.) Interest in a company/corporation (A. & M.A.) Controlling interest, majority interest (A. & M.A.) Market share (A. & M.A.) Market share (Ins.)

Profit sharing; profit participation (A. & M.A.) Compulsory participation; compulsory self-insurance (Ins.) Minority interest (A. & M.A.) Departure Double entry (A. & M.A.) Single entry (A. & M.A.) Accountable (A. & M.A.) Liability (A. & M.A.) Negative equity (A. & M.A.) Long-term liability (A. & M.A.) Current liability (A. & M.A.) Contingent liability (A. & M.A.) Deferred tax liability (A. & M.A.) Deferred liability (A. & M.A.) Financial liability (Fin.) Tax liability (A. & M.A.) Monetary liability (A. & M.A.) Non-current liability (A. & M.A.) Unsecured liability (A. & M.A.) Hidden liability (A. & M.A.) Liability for cleanup of waste (A. & M.A.) Accrued liability (A. & M.A.) Interest-bearing liabilities (Fin.) Environment remediation liabilities (A. & M.A.) Unrecorded liabilities (A. & M.A.) Planning file (Aud.) Permanent file (Aud.) Patent (Leg.) Yard (Ins.) Boss Net equity; owners' equity; stockholders' (USA)/shareholders' (UK) equity; net worth (A. & M.A.) Quotaholders' equity (A. & M.A.) Sponsor (A. & M.A.) Standstill Parts Spare parts (A. & M.A.) Toll Order (A. & M.A.) Purchase order (A. & M.A.) Claim (Leg.) Backlog (A. & M.A.) Customized orders (A. & M.A.) Give notice (A. & M.A.) Take up Take it or leave it At law (Leg.) At the money, at market value (Fin.) At par (A. & M.A.) Holdovers (A. & M.A.) Market penetration (A. & M.A.) Lien, pledge, pawn (n.); attach, pledge, pawn, execute (v.) (Leg.) Lien (Ins.)

Collateral pledge (Leg.) Old age pension (pension) (Ins.) Life annuity (pension) (Ins.) Small investor (A. & M.A.) Per capita (A. & M.A.) Percentage Ownership percentage; percentage holding (A. & M.A.) Dismemberment (Ins.) Loss (Ins.) Loss of rent (Ins.) Exchange loss (Fin.) Capital loss (A. & M.A.) Loss of weight (Ins.) Direct loss (Ins.) Consequential loss; indirect loss (Ins.) Ultimate net loss (Ins.) (UK) Maximum possible loss (Ins.) Maximum probable loss (Ins.) Exchange loss (Fin.) Uninsured loss (Ins.) Partial loss (Ins.) Actual loss sustained (Ins.) Total loss (Ins.) Constructive total loss (Ins.) Total loss only (Ins.) Extraordinary loss (A. & M.A.) Waiver of debt, forgiveness of debt (A. & M.A.) Default waiver on loan agreement (Fin.) Incurred losses (Ins.) Adjusted losses (Ins.) Heavy losses (A. & M.A.) Miss a deadline (A. & M.A.) Perishable Perfect, flawless High profile Low profile Company profile Customer profile Expertise (A. & M.A.) Period; term Accounting/fiscal period (A. & M.A.) Policy period; policy term (Ins.) Grace period (A. & M.A.) Waiting period (Ins.) Discovery period (Ins.) Time frame (A. & M.A.) Expansion period (A. & M.A.) Warranty period (A. & M.A.) Period of grace (Ins.) Period of limitation (Ins.) Peak period (A. & M.A.) Down time (Ins.)

Prescription period, statute of limitations (Leg.) Pay-back period (A. & M.A.) Unexpired risk period (Ins.) Transitional period (A. & M.A.) Indemnity period (Ins.) Interim period (A. & M.A.) Budget period (A. & M.A.) Term (Ins.) Base period (company tax year) (Leg.) Expert (A. & M.A.) Importation permit (Leg.) Commute Profit outlook (A. & M.A.) Outlook Growth prospects (A. & M.A.) Market prospects (A. & M.A.) State-owned Relevant Heavy Gross weight Net weight Actual weight Query (IT) Basic research Consumer research Market research/survey Motivational research Research and development Operations research (A. & M.A.) Transfer agent (A. & M.A.) Legal entity (Leg.) Nominee Staff, personnel (A. & M.A.) Trainees (A. & M.A.) Professional staff (A. & M.A.) Key personnel Petition Brazilian Petroleum Company - PETROBRS Pillage (Ins.) Pyramid (staff) Financial pyramid (Fin.) Software piracy (IT) Audit trail (Aud.) Long-range planning (A. & M.A.) Audit planning (Aud.) Career planning Estate planning (Leg.) Profit planning (A. & M.A.) Production planning (A. & M.A.) Departmental planning (A. & M.A.) Planning and supervision (Aud.) Business planning (A. & M.A.)

Strategic planning (A. & M.A.) Financial planning (A. & M.A.) Budget planning (A. & M.A.) Tax planning (A. & M.A.) Plan Electronic spreadsheet (IT) Plan, scheme Flat Accounting Chart for Institutions of the National Financial System (A. & M.A.) Action plan Bonus plan (A. & M.A.) Chart of accounts (A. & M.A.) Disaster plan (IT) Salary Equalization Plan Financial plan (Fin.) Salaries and Pensions Improvement Plan Profit-sharing plan (A. & M.A.) Deferred profit-sharing plan (A. & M.A.) Award plan (A. & M.A.) Deferred compensation plan (A. & M.A.) Management succession (A. & M.A.) Working plan (A. & M.A.) Master plan (A. & M.A.) Economic plan (A. & M.A.) Strategic business plan (A. & M.A.) Pilot plan Limited payment plans (Ins.) Retirement plan (pension) (Ins.) Benefit plans (pension) (Ins.) Defined benefit plans (pension) (Ins.) Defined contribution plans (pension) (Ins.) Contributory pension plans (pension) (Ins.) Non-contributory pension plans (pension) (Ins.) Private pension plans (pension) (Ins.) Detailed engineering (A. & M.A.) At full capacity (A. & M.A.) Plotter (IT) Purchasing power (A. & M.A.) Executive (power, branch) Judiciary (power, branch) Legislative (power, branch) Accounting policy (A. & M.A.) Contractionary policy (A. & M.A.) Dividend policy (A. & M.A.) Price-stabilization policy (A. & M.A.) Investment policy (A. & M.A.) Pricing policy (A. & M.A.) Tight credit policy (Fin.) Sales policy (A. & M.A.) Financial policy (Fin.) Fiscal policy (Leg.) Monetary policy (Fin.)

Gradual pollution (Ins.) Bridge crane Basis point Break-even point (A. & M.A.) Equalization point Point of order (A. & M.A.) Yardstick Reorder point (A. & M.A.) Turning point Point of Sale - POS Outlet, point of sale (A. & M.A.) Full stop Checkpoints Audit highlights (Aud.) Insurance pool (Ins.) Population (statistics) On behalf of For own account For own account and/or third parties (Ins.) Enforce Hereby Door to door (Ins.) Fire door (Ins.) Portability (IT) Portability of reserves (pension) (Ins.) Bearer Spokesman Janitor Port of distress (Ins.) Port of call (Ins.) Free port Position, rank, status, standing Square (flat) position (Fin.) Short position (Fin.) Long position (Fin.) Foreign exchange position (Fin.) Bank liquidity position (Fin.) Naked position (Fin.) Open position (Fin.) Unmatched position in currencies (Fin.) Closed position (financial market) (Fin.) Financial position (A. & M.A.) Key position (A. & M.A.) Overnight positions (Fin.) Ownership, possession Holdings Ways and means Possible audit procedures (Aud.) Ex-factory (A. & M.A.) Ex-dock (A. & M.A.) Ex-warehouse (A. & M.A.) Potential

Development potential Market potential Savings (Fin.) Shelf Tax practice (Leg.) Accepted practice (A. & M.A.) Business practice (A. & M.A.) Accounting practice (A. & M.A.) Common practice Exercise Protective practices Restrictive practices Lease term (A. & M.A.) Duration (A. & M.A.) Statute of limitations (Leg.) Fixed term (A. & M.A.) Average term (A. & M.A.) Preacquisition (A. & M.A.) Securities issued to cover ordered debts (Leg.) Pricing (Ins.) Definite Price Standard price (rate) (A. & M.A.) Cash price (A. & M.A.) Administered price (A. & M.A.) Consumer's price (A. & M.A.) Current price (A. & M.A.) Basic price (A. & M.A.) Charm price, attractive pricing (A. & M.A.) Competitive price (A. & M.A.) Purchase price (A. & M.A.) Bid rate (Fin.) Bid and ask price (Fin.) (USA) Bid price (Fin.) Cost price (A. & M.A.) Break-even-price (Fin.) Strike price (Fin.) Closing price (A. & M.A.) Supply price (A. & M.A.) List price (A. & M.A.) Market price (A. & M.A.) Offer price (Fin.) Exercise price (Fin.) Redemption price (Fin.) Price support (A. & M.A.) Transfer price (A. & M.A.) Sale price, selling price (A. & M.A.) Asking price (Fin.) Sales price (Ins.) Escalating price (A. & M.A.) Future price (Fin.) Fair price (A. & M.A.)

Net price (A. & M.A.) Ceiling price, price ceiling (A. & M.A.) Mid-market price (Fin.) Average unit price (A. & M.A.) Delivered price (A. & M.A.) Target price (A. & M.A.) At a given price (A. & M.A.) Basis price (A. & M.A.) Price limit (A. & M.A.) Frozen prices (A. & M.A.) Rising prices (A. & M.A.) Call prices, market prices (Fin.) Mid - market prices (Fin.) Predate, backdate Prediction Favor Fulfill, fill in, fill out Preference on liquidation (A. & M.A.) Stock (USA)/share (UK) subscription rights (A. & M.A.) Preferred Bearer Stock (USA)/Share (UK) (A. & M.A.) Nominative Preferred Stock (USA)/Share (UK) (A. & M.A.) Intercompany loss (A. & M.A.) Tax loss (Leg.) Tax loss carryforward (Leg.) Inflation loss (A. & M.A.) Net loss (A. & M.A.) Monetary loss (A. & M.A.) Translation loss (A. & M.A.) Operating loss (A. & M.A.) Net operating loss (A. & M.A.) Actual loss (A. & M.A.) Holding loss (A. & M.A.) Loss (A. & M.A.) Tax loss carryback (C. e C.G.) Premium (A. & M.A.) Premium (Ins.) Adjustable premium (Ins.) Annual premium (Ins.) Gross premium (Ins.) Renewal premium (Ins.) Call premium (Fin.) Reinsurance premium (Ins.) Insurance premium (Ins.) Level premium (Ins.) Net premium (Ins.) Minimum premium (Ins.) Pure premium (Ins.) Total portfolio premium (Ins.) Advance premium (Ins.) Coinsurance premiums (Ins.) Unearned reinsurance premiums (Ins.) Return premiums (Ins.)

Deferred premiums (Ins.) Issued premiums; written premiums (Ins.) Unearned premiums (Ins.) Outstanding premiums; unpaid premiums (Ins.) Retained premiums (Ins.) Overdue premiums (Ins.) Assumption Prescription barring; time barring (Ins.) Lapsed (A. & M.A.) Time barred (Ins.) Chairwoman (A. & M.A.) Chairperson (A. & M.A.) Chairman (A. & M.A.) President, Chief Executive Officer - CEO (A. & M.A.) Acting chairman; serving chairman (A. & M.A.) Rush Installment (A. & M.A.) Render (service etc.) (A. & M.A.) Account for (A. & M.A.) Prestige, influence Assume Prevailing Accident prevention (Ins.) Fire prevention (Ins.) Loss prevention (Ins.) Social security (Ins.) Forecast (A. & M.A.) Cash forecast (A. & M.A.) Manpower forecasting (A. & M.A.) Sales forecast (A. & M.A.) Budget forecasting (A. & M.A.) First mortgage (Leg.) First In, First Out - FIFO (A. & M.A.) First aid Leading indicators Principal (Fin.) Accounting principle (A. & M.A.) Annuity principle (A. & M.A.) Principle of equality (Leg.) Top priority Privatize Privilege Pro forma (A. & M.A.) Pro rata Probability (Ins.) Tax deficiencies (Leg.) Auditing procedure (Aud.) Legal procedure (Leg.) Analytical procedures (Aud.) Walk-through procedures (Aud.) Substantive procedures (Aud.) Enquiry procedures (Aud.)

Control procedures (Aud.) Diagnostic procedures (Aud.) Agreed-upon procedures (Aud.) Wordprocessor (IT) Automatic Data Processing - ADP (IT) Centralized Data Processing - CDP (IT) Document processing (IT) Distributed processing (IT) Electronic Data Processing - EDP (IT) Batch processing (IT) On-line/real-time processing (IT) On-line/downloading/uploading processing (IT) On-line/batch processing (IT) Computerize (IT) Suit, prosecution (Leg.) Fiscal and administrative process (Leg.) Decision process (A. & M.A.) Auction process (Leg.) Planning process (Aud.) Bankruptcy proceedings (Leg.) Law suit (Leg.) Benchmarking (A. & M.A.) Tax suit (Leg.) Legal proceedings (Leg.) Procrastinate Search Rising demand Power of attorney, proxy (Leg.) Solicitor Attorney in fact (Leg.) Production; output (A. & M.A.) Uneconomic production (A. & M.A.) Flow production (A. & M.A.) Line production (A. & M.A.) Mass production (A. & M.A.) Non-billable start-up production (A. & M.A.) Intensive production (A. & M.A.) Pilot production Capital efficiency (A. & M.A.) Product; proceeds (A. & M.A.) Product (Ins.) Commodity (A. & M.A.) Throughput (A. & M.A.) Deliverable (A. & M.A.) Work in process (Ins.) End product (A. & M.A.) Gross Domestic Product - GDP Net proceeds (A. & M.A.) Net proceeds (A. & M.A.) Gross National Product - GNP Primary product (A. & M.A.) By-product (A. & M.A.)

Semi-finished product (A. & M.A.) Finished goods/product (A. & M.A.) Agricultural commodities Goods/work in process (A. & M.A.) Goods in transit (A. & M.A.) Produce (A. & M.A.) Proficiency Profession Professional Head hunter Professionalism Depth Program; schedule Workers' Meal Program Rural Workers' Assistance Program Audit program (Aud.) Program for the Strengthening of the National Financial System - PROER (Fin.) Operating program (A. & M.A.) Program for Export Financing Program for Financing and Participation of Basic Consumption Materials Industrial Competitivity Program Public Service Employee Savings Program Farming and Cattle-raising Guarantee Program Incentive Program to Finance Companies Operations National Integration Program Employees' Profit Participation Program - PIS Maintenance program (A. & M.A.) Production schedule (A. & M.A.) Land Redistribution Program National Program for Cultural Support (Rouanet Law) National Privatization Program National Alcohol Program Programming Computer programming (IT) Programmer Program; schedule Projection (A. & M.A.) Project; design (n.) (v.) Computer Aided Design - CAD (IT) Draft law (Leg.) Multipurpose project Pilot project Computer Assisted Design - CAD (IT) Latin word used for compensation for services rendered, but normally applied to management fees (A. & M.A.) Promotion (A. & M.A.) Sales promotion (A. & M.A.) Prompt delivery (A. & M.A.) Readily available (A. & M.A.) Pronouncement Accounting pronouncements (A. & M.A.) Technical pronouncements (A. & M.A.) Institutional advertising

Kickback, tip, gratuity Applicant (A. & M.A.) Applicant (Ins.) Proposal; tender; quote (A. & M.A.) Application for insurance; proposal; proposal form (Ins.) Property (A. & M.A.) Leasehold property (A. & M.A.) Joint ownership (A. & M.A.) Data ownership (IT) Owner, proprietary (A. & M.A.) Owner lessor; landlord (A. & M.A.) Nominal owner (A. & M.A.) Pro-rata (Ins.) Pro-rata temporis (Ins.) Extension (Ins.) Pros and cons Prospectus (stock issue) (Fin.) Prosper Wealth Economic prosperity (A. & M.A.) Well-to-do Consumer Protection Agency - PROCON Write Protected Disk (IT) Fire protection (Ins.) Commercial proctecionism (A. & M.A.) Protest (n.) (v.) Screen saver (IT) Enrollment (Leg.) Prototype (A. & M.A.) Proof of loss (Ins.) Prove Internet access supplier (IT) Provision; accrual (A. & M.A.) Allowance for possible loan losses (A. & M.A.) Depreciation provision/reserve (A. & M.A.) Provision for discounts (A. & M.A.) Allowance for doubtful accounts (A. & M.A.) Bad debt provision (A. & M.A.) Accrued vacation pay (A. & M.A.) Income tax provision, provision for income tax (A. & M.A.) Accrual for remedial investigation and feasibility studies (A. & M.A.) Environmental liability accrual (A. & M.A.) Provision for loss; loss accrual (A. & M.A.) Allowance for loan losses (A. & M.A.) Accrual for future site restoration (A. & M.A.) Accrued, provided (A. & M.A.) Accrue, provide (A. & M.A.) Technical provisions (Ins.) Next Caution, prudence Industrial psychology Publicity

Subliminal advertising Public Risk spread (Ins.) Table, exhibit (A. & M.A.) Newsboard, notice board, bulletin board Membership Personnel (A. & M.A.) Quality (A. & M.A.) Quality of services (A. & M.A.) Asset quality (A. & M.A.) Loan quality ratios high (Fin.) Quality and timeliness of audit evidence (Aud.) Qualification Eligible, qualified Amount (A. & M.A.) Quantity (A. & M.A.) Economic order quantity (A. & M.A.) Standard-run quantity (A. & M.A.) Measurement; quantification (A. & M.A.) Outsourcing delegation (A. & M.A.) Breakage, shortage (A. & M.A.) Crash (A. & M.A.) Breach of contract (Leg.) Slump (A. & M.A.) Questionnaire Internal control questionnaire (Aud.) Twice a month Ratio (A. & M.A.) Current ratio (A. & M.A.) Quick ratio (A. & M.A.) Acid test ratio (A. & M.A.) Equity (proprietary) ratio (A. & M.A.) Amortization installment (A. & M.A.) Depreciation installment (A. & M.A.) Depletion installment (A. & M.A.) Import quota (A. & M.A.) Sales quota (A. & M.A.) Quotaholder (A. & M.A.) Rationalization (A. & M.A.) Lightning (Ins.) X-Ray Line of business (Ins.) Line of insurance (Ins.) Personal lines (Ins.) Property/casualty (Ins.) Commercial lines (Ins.) (USA) Jot down; draft Flat Trace, track, monitor (Aud.) Erasure (A. & M.A.) Apportion, prorate (A. & M.A.) Apportionment (A. & M.A.)

Mouse (IT) Ledger (A. & M.A.) Cost ledger (A. & M.A.) General ledger (A. & M.A.) Company name, corporate name (A. & M.A.) Auxiliary/subsidiary ledger (A. & M.A.) Reopen (accounting books) (A. & M.A.) Reopen (a claim) (Ins.) Rehire of former employees Readjustment (A. & M.A.) Factual Point out, highlight Relief Highlight (n.) (v.) Realization (A. & M.A.) Underrealization (A. & M.A.) Personal achievements Reallocate (A. & M.A.) Re-presentation (A. & M.A.) Reassure Resume (payments etc.) Revalue (A. & M.A.) Recover (A. & M.A.) Buy-down (A. & M.A.) Towboat, towtruck Tow Recompute (A. & M.A.) Transferee (A. & M.A.) Receipt (A. & M.A.) Delayed collections (A. & M.A.) Revenue/income (A. & M.A.) Earned income (A. & M.A.) Gross revenue/income/earnings (A. & M.A.) Gross income (Ins.) Investment income (A. & M.A.) Interest and fee income (Fin.) Pension plan income (pension) (Ins.) Service fee income (A. & M.A.) Financial services income (Fin.) Sales revenue (A. & M.A.) Financial revenue/income (A. & M.A.) Unearned income (A. & M.A.) Operating revenue/income (A. & M.A.) Income received/realized (A. & M.A.) Comprehensive income (A. & M.A.) Non-interest income/expense (Fin.) Intermediation revenue (Fin.) Service fees (A. & M.A.) Net earnings (A. & M.A.) Interbank deposits revenue (Fin.) Fresh, new Census

Recession (A. & M.A.) Receipt (A. & M.A.) Deposit slip (bank) (A. & M.A.) Autonomous Person's Receipt for Services Rendered (A. & M.A.) Share Portfolio Receipts (Fin.) Warrants (Fin.) Booster training Reciprocity (A. & M.A.) Reciprocity (Ins.) Claim (Leg.) Litigation claim (Leg.) Legal claims (Leg.) Reclaim Reclassification (A. & M.A.) Product recall (Ins.) Re-employment Advice Recommend Award Share repurchase (Fin.) Buy back (A. & M.A.) Bank reconciliation (A. & M.A.) Recondition Acknowledgment of debt (A. & M.A.) Standing at law (Leg.) Recognition (recognized) Revenue recognition (A. & M.A.) Immediate accounting recognition (A. & M.A.) Recount (A. & M.A.) Clipping; press clippings Executive search Recruit Recovery (Ins.) Commission recovery (Ins.) Cost recovery (A. & M.A.) Debt recovery (A. & M.A.) Information retrieval/recovery/ retrieve (IT) Reinsurance recovery (Ins.) Economic recovery (A. & M.A.) Financial recovery (A. & M.A.) Potential recovery of environmental costs (A. & M.A.) Recover (A. & M.A.) Recourse; appeal (Leg.) Recourse (Ins.) Resources/funds (Fin.) Computer resources (IT) Proceeds from securities issuance and acceptance (Fin.) Clients' funds (A. & M.A.) Available funds (A. & M.A.) Economic resources (A. & M.A.) Energy resources Excess funds (Fin.)

External funds/resources (Fin.) Foreign resources (Fin.) Human resources Human resources (Ins.) Interbank funds applied (Fin.) Mineral resources Refusal; declination (Ins.) Wide Area Network - WAN (IT) Local Area Network - LAN (IT) Computer network (IT) Communications network (A. & M.A.) Distribution network (A. & M.A.) Network (A. & M.A.) Information network (A. & M.A.) Federal Railway Company National Network of the Finance Automation Rediscount (A. & M.A.) Reroute (IT) Redistribute (A. & M.A.) Decrease, reduction (A. & M.A.) Capital reduction (A. & M.A.) Cost saving, cost reduction, cost cutting (A. & M.A.) Tax abatement (Leg.) Staff reduction (A. & M.A.) Risk reduction (Ins.) Downsizing (A. & M.A.) Write down (A. & M.A.) Undercut, price reduction (A. & M.A.) Redundancy Phase out Repay (A. & M.A.) Reimbursement, refund (A. & M.A.) Tax refund/rebate (Leg.) Re-issue (Ins.) Reissue (A. & M.A.) Reengineering (A. & M.A.) Reengineering (A. & M.A.) Debt rescheduling (Fin.) Shareholding restructuring services (Fin.) Troubled debt restructuring (Fin.) Corporate reorganization; corporate restructuring services (Leg.) Rework (A. & M.A.) Cross reference (Aud.) Former employment references Personal references Refinancing (Fin.) Environmental accounting (A. & M.A.) Reforestation Reinforce Overhaul (Ins.) Structural reforms (A. & M.A.) Refurbishments (A. & M.A.)

Restatement of financial statements (A. & M.A.) Spoilage, waste, scrap, junk, spoilage (A. & M.A.) Cash basis (A. & M.A.) Accrual basis (of accounting) (A. & M.A.) Time recorder (A. & M.A.) Account for (A. & M.A.) Enroll Record, enrollment (A. & M.A.) Operations (console) log (IT) Log (n.) (IT); record (v.) Registry of legal entities (Leg.) Stock (USA)/share (UK) register (A. & M.A.) Header record (IT) Cash register (A. & M.A.) Stock record (UK) (A. & M.A.) Export Registration Invoice register (A. & M.A.) Real estate registry; register of deeds (Leg.) Machine time record (A. & M.A.) Registry of deeds and documents (Leg.) Record of work done (Aud.) Sales journal (A. & M.A.) Electronic Declaration Register Subsidiary/detailed records (A. & M.A.) Accounting records (A. & M.A.) Test history records (IT) Out-of-book records (A. & M.A.) Permanent records (A. & M.A.) Perpetual inventory records (A. & M.A.) Rule, norm Loss adjustment (Ins.) Adjuster (Ins.) Average adjuster (Ins.) Claims adjuster; loss adjuster (Ins.) Outside loss adjuster (Ins.) Independent loss adjuster (Ins.) Regulation (Leg.) Regulation of paid up capital (Leg.) ICMS regulations (Leg.) Tax regulations (Leg.) Reinstate (A. & M.A.) Reinstatement (Ins.) Automatic reinstatement (Ins.) Reinstate (A. & M.A.) Repossess Reinvestment of profits and reserves (A. & M.A.) Annual Listing of Information and Salaries (Employees) Cost-volume-profit relationship (A. & M.A.) Capital-labor ratio (A. & M.A.) Shopping list (A. & M.A.) Cost-benefit ratio (A. & M.A.) Price-performance ratio (A. & M.A.)

Business relations (A. & M.A.) External relations (A. & M.A.) Human relations (A. & M.A.) Industrial relations (A. & M.A.) Interbank transactions (Fin.) Interpersonal relationships (A. & M.A.) Public relations (A. & M.A.) Labor relations (A. & M.A.) Describe (A. & M.A.) Report (A. & M.A.) Annual report (A. & M.A.) Directors' report (A. & M.A.) Operating statement (A. & M.A.) Report of independent accountant; auditor's report (Aud.) Auditors' report (Aud.) Cash statement (A. & M.A.) Compilation report (A. & M.A.) Credit report (A. & M.A.) Environmental performance report (A. & M.A.) Exception report (A. & M.A.) Management operations report (A. & M.A.) Loss report (Ins.) Short-form report (Aud.) Long-form report (Aud.) Financial report (A. & M.A.) Interim report (A. & M.A.) Flash report (A. & M.A.) Financial reporting (A. & M.A.) Management reports (A. & M.A.) Special purpose reports (Aud.) Materiality, material (A. & M.A.) Relocation (A. & M.A.) Mark up (A. & M.A.) Mark down (A. & M.A.) Remeasurement (A. & M.A.) Remittance (A. & M.A.) Profit remittance (A. & M.A.) Future remittance (A. & M.A.) Debris removal (Ins.) Backout of transaction (IT) Remote Remove Remuneration (A. & M.A.) Compensation to employees (A. & M.A.) Executive compensation (A. & M.A.) Technical assistance fees (A. & M.A.) Compensation for services rendered (A. & M.A.) Income (A. & M.A.) Adjustable annuity (Ins.) Gross income (A. & M.A.) Disposable income (A. & M.A.) Net income (A. & M.A.)

National income Income per head (A. & M.A.) Personal income (A. & M.A.) Investment income (Fin.) Taxable income (A. & M.A.) Variable income (Fin.) Unearned discount (in banks) (A. & M.A.) Yield Bear interest (Fin.) Yield, throughput (A. & M.A.) Yield to maturity (Fin.) Current yield (Fin.) Dividend yield (Fin.) Net yield (Fin.) Earnings from financial investments (Fin.) Income and spendings (A. & M.A.) Renegotiation (A. & M.A.) Well known Renewal (A. & M.A.) Renewal (Ins.) Profitability (A. & M.A.) Return on plan contributions (pension) (Ins.) Return on plan assets (Ins.) Return on equity (A. & M.A.) Renumbering, renumeration (A. & M.A.) Resign Reorganization (A. & M.A.) Corporate reorganization (A. & M.A.) Reparations (Ins.) Repair or replacement (Ins.) Repairs and maintenance (A. & M.A.) Onlending (Fin.) Capital repatriation (A. & M.A.) Reply; response; refutation (Leg.) Replace (A. & M.A.) Replacement (A. & M.A.) Retaliation Workers' representation Representations Representative Accredited representative (Leg.) Shop steward Reprimand Reschedule Claimant (Leg.) Defendant (Leg.) Petition, requirement (Leg.) Requisition Purchase requisition (A. & M.A.) Material requisition (A. & M.A.) Rescind Rescind (Ins.)

Rescission Rescission (Ins.) Rescission/annulment of contract (Leg.) Reserve (A. & M.A.) Capital reserve (A. & M.A.) Retention of title (Leg.) Fiscal incentive reserve (A. & M.A.) Realizable profits reserve (A. & M.A.) Unearned premium reserve (Ins.) Revaluation reserve (A. & M.A.) Reinsurance reserve (Ins.) Expired risk reserve (Ins.) Unexpired risk reserve (Ins.) Case reserve (Ins.) Incurred but not reported (IBNR) claims reserve (Ins.) Pending claims reserve (Ins.) Ecological reserve (A. & M.A.) Reserve required by the company's statutes; statutory reserve (A. & M.A.) General reserve (A. & M.A.) Statutory reserve (A. & M.A.) Free reserve (A. & M.A.) Mathematical reserve (Ins.) Global mathematical reserve (Ins.) Hidden reserve (A. & M.A.) Contingency reserve (A. & M.A.) Equalization reserve (A. & M.A.) Maintenance reserve (A. & M.A.) Obsolescence reserve (A. & M.A.) Reserve for variation of risk (Ins.) Set aside (A. & M.A.) Banking reserves (Fin.) Discounted benefits reserves (Ins.) Revenue reserves (A. & M.A.) Surplus reserves (A. & M.A.) Gold reserves Claims reserves (Ins.) Discounted claims reserves (Ins.) Statutory reserves (Ins.) Timber tracts Free reserves (Ins.) Equalization (catastrophe) reserves (Ins.) Technical reserves (Ins.) Uncommitted technical reserves (Ins.) Reservoir (Ins.) Redeemable (A. & M.A.) Surrender (A. & M.A.) Surrender (Ins.) Stock (USA)/share (UK) redemption (A. & M.A.) Founders' share redemption (A. & M.A.) Fire resistant (Ins.) Reputable Responsibility

Short tail liability (Ins.) Long tail liability (Ins.) Assumed liability (Ins.) Comprehensive general liability (Leg.) Public liability (Ins.) Directors' and officers' liability (D.O) (Ins.) Products liability (Ins.) Automobile liability (Ins.) Employers liability (Ins.) Third-party liability (Ins.) Running-down clause (Ins.) Professional liability (Ins.) Joint liability Joint liability (Ins.) Contingent liability (Ins.) Contractual liability (Leg.) Contractual liability (Ins.) Cross liability (Ins.) Truckmen's liability (Ins.) Garage owner's liability (Ins.) Direct liability (Leg.) Tenant's liability (Ins.) Functional responsibility (A. & M.A.) Unlimited liability (Ins.) Unlimited liability (Leg.) Indirect liability (Leg.) Legal liability (Ins.) Garage keeper's legal liability (Ins.) Limited liability (Leg.) Maximum liability (Leg.) Responsibility for the financial statements (A. & M.A.) Malpractice liability (Ins.) Accountability (A. & M.A.) Professional responsibility (A. & M.A.) Joint responsibility (Leg.) General bookkeeper (A. & M.A.) Reply (Leg.) Lag response Evasive responses Take exception (Aud.) Qualification, exception (Aud.) Indemnity (Ins.) Reinsurer (Ins.) Professional reinsurer (Ins.) Overseas reinsures (Ins.) Reinsure (Ins.) Reinsurance (Ins.) Reinsurance accepted (Ins.) Reinsurance ceded (Ins.) Reinsurance placed (Ins.) Surplus reinsurance (Ins.) Stop-loss reinsurance (Ins.)

Non-proportional reinsurance (Ins.) Quota share reinsurance (Ins.) (UK) Restore (IT) Refund (Ins.) Dividend restriction (A. & M.A.) Import restrictions Trade restrictions (A. & M.A.) Income; result; outcome (A. & M.A.) Deferred income (A. & M.A.) Net income (A. & M.A.) Operating income (A. & M.A.) Comprehensive income (A. & M.A.) Rsum, summary Retaliation Retention Retention (Ins.) Risk retention (Ins.) Retention of title (Leg.) Self - retention (Ins.) Rectify (A. & M.A.) Withdrawal, drawing (A. & M.A.) Withdrawal from the engagement (Aud.) Drawings (A. & M.A.) Personal drawings (A. & M.A.) Resumption of activities (Ins.) Resume (payments etc.) Return Low return (Fin.) Expected return (Fin.) Risk-free return (Fin.) Return On Investment - ROI (Fin.) Pay back (A. & M.A.) Back-end rework (Aud.) Retrocession (Ins.) Retrocessionaire (Ins.) Defendant Meeting Findings (A. & M.A.) Resale (A. & M.A.) Dealership (A. & M.A.) Resell (A. & M.A.) Review (A. & M.A.) Tax audit (Leg.) Analytical review (Aud.) Quality control review (Aud.) Credit review (Fin.) Back-end review (Aud.) Front-end review (Aud.) Limited review (Aud.) Management review (A. & M.A.) Review by interview (Aud.) Desk review (Aud.)

Quarterly review (Aud.) Repeal (n.) (v.) (Leg.) Revoke; rescind (Leg.) Revocable (Leg.) National wealth Risk (A. & M.A.) Risk; hazard; peril; exposure (Ins.) Management risk (A. & M.A.) Allowable risk (Aud.) Substandard risk (Ins.) Highly Protected Risk - HPR (Ins.) Exchange risk (Fin.) Risk of incorrect acceptance (Aud.) Sampling risk (Aud.) Application risk (IT) Audit risk (Aud.) Basis or correlation risk (Fin.) Conflagration hazard (Ins.) Control risk (Aud.) Convexity (or gamma) risk (Fin.) Credit risk (Fin.) Time decay (or theta) risk (Fin.) Detection risk (Aud.) Cash flow risk (Fin.) Collateral risk (A. & M.A.) Investing and funding risk (Fin.) Settlement risk (Fin.) Liquidity risk (Fin.) Credit measurement risk (Fin.) Market risk (Fin.) Currency risk (Fin.) Price risk (Fin.) Absolute price or rate (or delta) risk (Fin.) Risk of incorrect rejection (Aud.) Client service risk (Aud.) Sovereign risk Risk of under reliance (Aud.) Risk of over reliance (Aud.) Discount rate (or rho) risk (Fin.) Interest rate risk (Fin.) Windstorm hazard (Ins.) Volatility (or vega) risk (Fin.) Potential exposure (Ins.) Financial risk (Fin.) Substandard risk (Ins.) Substandard risk (Ins.) Isolated risk (Ins.) Legal risk (Fin.) Limited risk (A. & M.A.) Moral hazard (Ins.) Uncovered risk (Ins.) Unexpired risk (Ins.)

Uninsured risk (Ins.) Standard risk (Ins.) Operational risk (Fin.) Professional exposure risk (Aud.) Own risk (Ins.) Seasonal risk (Ins.) Insured risk (Ins.) Jumbo risk (Ins.) At risk Oil risks (Ins.) Travel risks (Ins.) Inherent risks (Aud.) Cross-border risks (Fin.) Marine perils (Ins.) Named perils (Ins.) (USA) Atomic risks (Ins.) (USA) Political risks (Ins.) Professional risks (Ins.) Control risks (Aud.) Highway hazards (Ins.) Extended coverage (Ins.) Expired risks (Ins.) Robotics Rotation By truck Roll-over (Fin.) Dispatch note; manifest (A. & M.A.) Rotation of emphasis (A. & M.A.) Inventory turnover (A. & M.A.) Labor turnover (A. & M.A.) Turnover of raw material inventory (A. & M.A.) Turnover of finished goods inventory (A. & M.A.) Turnover of work-in-process inventory (A. & M.A.) Label Initial (n.) (v.) (A. & M.A.) Wreck Drawee (A. & M.A.) Drawer (A. & M.A.) Outflow, exit, way out Cash outflow; disbursement; outgoing (A. & M.A.) Capital outflow (A. & M.A.) Board room (A. & M.A.) Mailing room (A. & M.A.) Showroom (A. & M.A.) Salary, wage (A. & M.A.) Benefit wage (A. & M.A.) Salary base (A. & M.A.) Final pensionable salary (pension) (Ins.) Take home pay (A. & M.A.) Minimum salary (A. & M.A.) Nominal wage (A. & M.A.) Family allowance (A. & M.A.)

Piece rate (A. & M.A.) Paid-in (A. & M.A.) Balance (A. & M.A.) Unpaid balance (A. & M.A.) Bank balance (A. & M.A.) Credit balance (A. & M.A.) Opening balance (A. & M.A.) Cash balance (A. & M.A.) Account balance (A. & M.A.) Debit balance (A. & M.A.) Balance on current account (A. & M.A.) Closing balance (A. & M.A.) Opening balance (A. & M.A.) Average balance (A. & M.A.) Unpaid balance (A. & M.A.) Negative balance (A. & M.A.) Restricted balance; compensating balance (A. & M.A.) Contra balances (A. & M.A.) Customers' credit balances (A. & M.A.) Unclaimed balances (A. & M.A.) Reciprocal balances (Fin.) Point out Salvage Salvage (Ins.) Salvage and recovery (Ins.) Safeguard Sanction Draft (Fin.) Overdraft (Fin.) Demand draft; sight draft (Fin.) Export draft (Fin.) Draw down (Fin.) Satisfaction (Aud.) Aggregate audit satisfaction (Aud.) Job satisfaction (A. & M.A.) Market saturation (A. & M.A.) Health Occupational health Section/sectional Federal Administration Secretariat Science and Technology Secretariat Presidents' Cultural Secretariat Federal Internal Revenue Department (Leg.) Foreign Trade Secretariat Regional Development Secretariat Economic Law Department Planning Secretariat Voicemail, answering machine Special Secretariat for Control of State-Owned Companies Special Environment Secretariat National Economy Secretariat National Economic Defense Department

National Finance Secretary Securitization (Fin.) Securitized receivables (Fin.) Head/home office, headquarters (A. & M.A.) Market segmentation (A. & M.A.) Industry segment (A. & M.A.) Business segment (A. & M.A.) Segregation of duties (A. & M.A.) Segregation of incompatible functions (A. & M.A.) Spin-off (Leg.) Riding the yield curve (A. & M.A.) Following Trace (Aud.) Secondhand Insured; assured (Ins.) Named insured (Ins.) Insurer; underwriter (Ins.) Direct insurer (Ins.) Insurance company; carrier (Ins.) Captive insurance company (Ins.) Lead insurer (Ins.) Overseas insurer (Ins.) Assurance (Aud.) Program and data security (IT) Negative assurance (Aud.) Reasonable assurance (Aud.) Controls assurance (Aud.) Bail bond (Ins.) Insurance; assurance (Ins.) Short term insurance (Ins.) Fixed term insurance (Ins.) Long term insurance (Ins.) Aircraft hull insurance (Ins.) Airplane insurance (Ins.) Aviation insurance (Ins.) Rural insurance; crop insurance (Ins.) Cross border insurance (Ins.) Insurance with monthly payments (Ins.) Insurance with half-yearly payments (Ins.) Insurance with quarterly payments (Ins.) Insurance with profit participation (Ins.) Comprehensive cover; broad form (Ins.) Comprehensive liability insurance (Ins.) Crime insurance (Ins.) Lightning insurance (Ins.) Safe burglary insurance (Ins.) Earthquake insurance (Ins.) Passenger accident insurance (Ins.) Worker's compensation insurance (Ins.) Travel accident insurance (Ins.) Personal accident insurance (Ins.) Flood insurance; water damage (Ins.)

Rent insurance (Ins.) Animal life insurance; livestock insurance (Ins.) Automobile insurance (Ins.) Baggage insurance (Ins.) Trucker's insurance (Ins.) Cargo insurance (Ins.) Air cargo insurance (Ins.) Crop insurance (Ins.) Collision insurance (Ins.) Construction All Risks insurance - CAR (Ins.) Credit insurance (Ins.) (USA) Export credit insurance (Ins.) Realty credit insurance (Ins.) Funeral expense insurance (Ins.) Extra expense insurance (Ins.) Parcel post insurance (Ins.) Engineering insurance (Ins.) Fidelity insurance; fidelity bond (Ins.) Name schedule bond (Ins.) Blanket position bond (Ins.) Position (fidelity) bond (Ins.) Golfer's insurance (Ins.) Hail insurance (Ins.) Strikes, riots and civil commotion insurance (Ins.) Mortgage insurance (Ins.) Import insurance (Ins.) Property insurance (Ins.) Erection all risks insurance; installation all risks insurance (Ins.) Water damage insurance (Ins.) Jeweller's block insurance (Ins.) Launch insurance (satellite) (Ins.) Loss of profits insurance; use and occupancy insurance (Ins.) Contingent loss of profits insurance (Ins.) Advance profits insurance (Ins.) (UK) Personal effects floater (Ins.) Builder's risk insurance (Ins.) Fine arts and antiquities insurance (Ins.) Personal property insurance (Ins.) Key-men insurance (Ins.) Drilling platform insurance (Ins.) Machinery breakdown insurance (Ins.) Property/casualty insurance (Ins.) Liability insurance; public liability insurance (Ins.) Passenger liability insurance (Ins.) (UK) Pollution liability insurance (Ins.) Employer's liability insurance (Ins.) Personal liability insurance (Ins.) Elevator liability insurance (Ins.) Products liability insurance (Ins.) Completed operations cover (Ins.) Finite risk insurance (Ins.) War risks insurance (Ins.)

Named peril insurance; specified perils insurance (Ins.) Robbery insurance (Ins.) Paymaster robbery insurance (Ins.) Robbery and theft insurance (Ins.) Kidnap and ransom insurance (Ins.) (USA) All risks insurance (Ins.) Jewellery floater (Ins.) Transport insurance (Ins.) Marine cargo insurance; ocean marine insurance (Ins.) Inland marine insurance; transit insurance (Ins.) Sprinkler leakage insurance (Ins.) Vehicle insurance (Ins.) Windstorm insurance (Ins.) Travel insurance (Ins.) Life insurance (Ins.) Term life insurance (Ins.) Joint life insurance (Ins.) (UK) Contributory life insurance (Ins.) Group life insurance (Ins.) Individual life insurance (Ins.) Whole life insurance (Ins.) Non-contributory life insurance (Ins.) Ordinary life insurance (Ins.) Straight life insurance (Ins.) Universal life insurance (Ins.) Variable life insurance (Ins.) Plate glass insurance (Ins.) Endowment insurance (Ins.) Educational endowment insurance (Ins.) Multiple location insurance (Ins.) Business insurance (Ins.) Specific insurance (Ins.) Equipment floater (Ins.) Construction equipment floater (Ins.) Blanket insurance (Ins.) Banker's blanket bond (Ins.) Group insurance (Ins.) Under insurance (Ins.) More specific insurance (Ins.) Marine insurance (Ins.) Modal insurance (Ins.) Multiperil insurance (Ins.) Non-marine insurance (Ins.) Compulsory insurance (Ins.) Compulsory Insurance for Personal Damages by Automobiles (Ins.) Dental insurance (Ins.) Comprehensive personal insurance (Ins.) Homeowner's insurance (Ins.) Health insurance; medical insurance (Ins.) Major medical insurance (Ins.) First dollar insurance (Ins.) Non-participating insurance (Ins.)

Paid-up insurance (Ins.) Benefits insurance (Ins.) Surety bonds (Ins.) Selection Selection (Ins.) Adverse selection; anti-selection (Ins.) Ex-coupon (Fin.) Ex-rights (Fin.) Ex-dividend (Fin.) Void (Ins.) Interest free (Fin.) Unlicensed Worthless (A. & M.A.) Weekly Sow Semiannual, twice yearly Half year Semiannual, twice yearly Semimonthly, twice a month Semiprocessed (A. & M.A.) Livestock (A. & M.A.) Senate Password (IT) Audit senior (Aud.) Separate; set aside (A. & M.A.) Customer service (A. & M.A.) Funeral assistance service (Ins.) Compilation engagement (Aud.) Debt service (Fin.) Credit Protection Service - SPC Federal Data Processing Service National Service for Commercial Training National Service for Industrial Training National Service for Rural Training National Service for Debentures (Fin.) Social Service for Industry Social Service for Trade Related services (Aud.) Fiduciary services (Fin.) Advisory services (A. & M.A.) Corporate advisory services (A. & M.A.) Credit facilities (Fin.) Custodial services (A. & M.A.) Card-embossing services Extension services Non-audit services (Aud.) After sales services (A. & M.A.) Services rendered (A. & M.A.) Professional services (A. & M.A.) Public utilities (A. & M.A.) Server (IT) Mail Server (IT)

Web Server (IT) Briefing sessions (Aud.) Private sector (A. & M.A.) Public sector (A. & M.A.) Regulated industries (Leg.) Professional secrecy (A. & M.A.) Significant Mean Forestry Symbol Work simplification (A. & M.A.) Simulation Simulator Simulate Minus sign, negative indication Down payment (A. & M.A.) Union Trade union Labor union Trade association Synergy Unique Claims experience; claims history; claims ratio (Ins.) Claim; loss (Ins.) Benefit claims (Ins.) Closed (out) claims (Ins.) Losses incurred (Ins.) Losses Incurred But Not Reported (IBNR) (Ins.) Pending claims; outstanding claims (Ins.) Retained losses (Ins.) Syntax (IT) Dial Accounting system (A. & M.A.) Automatic sprinkler system (Ins.) Risk management system (A. & M.A.) Object storage system (IT) Electronic filing systems (IT) Accrual system (A. & M.A.) Customer Information Control System - CICS (IT) Internal control system (A. & M.A.) Integrated cost system (A. & M.A.) Marginal costing system (A. & M.A.) Cost system (A. & M.A.) Zero-basis budgeting (A. & M.A.) Imprest system (A. & M.A.) Computerized Information System - CIS (IT) Brazilian Central Bank Information System Management information system (A. & M.A.) Reward system (A. & M.A.) Special system for settlement and custody (Fin.) National Housing System - SFH (Fin.) Real Estate Financial System (Fin.)

Environmental management system (A. & M.A.) Integrated Foreign Trade System Integrated management system (A. & M.A.) Unified System for the Payment of Taxes and Contributions by Small Businesses - SIMPLES (Leg.) Metric system National System for Consumer Defense National Social Security System Disk Operating System - DOS (IT) Screen-based systems (IT) Database systems (IT) Bookkeeping systems (A. & M.A.) Data management system (IT) Settlement services (Fin.) Cash reserve systems (A. & M.A.) Retrocession systems (Ins.) Expert systems (IT) Situation Work/job/project status (A. & M.A.) Past-due status (A. & M.A.) Financial condition (A. & M.A.) Scrap, garbage (A. & M.A.) Overcapitalized (A. & M.A.) Overload (A. & M.A.) Overworked (A. & M.A.) Overrate (A. & M.A.) Overpricing (USA) (Fin.) Spare parts (Ins.) Surtax (A. & M.A.) Partnership (Leg.) Corporation, enterprise (Leg.) Affluent society (Leg.) Limited liability corporation (Leg.) Charity (Leg.) Commercial partnership (Leg.) Savings and Loan Association (USA); building society (UK) (Fin.) Holding company, investment company (Leg.) Professional partnership (Leg.) Limited liability company; limited partnership (Leg.) Partnership in which the managing partners have unlimited liability and the others have liability limited to subscribed capital Partnership in which the managing partners have unlimited liability and the others have liability limited to subscribed capital (Leg Partnership in which some partners are passive (Leg.) Corporation, joint-stock company (Leg.) Capitalization companies (Leg.) Partner (A. & M.A.) Hidden partner (A. & M.A.) Ostensible partner (A. & M.A.) Senior partner (A. & M.A.) Audit partner (Aud.) Capsizing (Ins.) Anti-virus software (TI) Security software (IT) User-friendly software (IT)

Solicitation Loan application (Fin.) Patent application (A. & M.A.) Claim payment (A. & M.A.) Solid, sound Solvency (A. & M.A.) Foot, add, cast (n.) (v.) Tax evasion (Leg.) Hazard, luck Sublease (n.) (v.) Undervalue, understate (A. & M.A.) Subcontract (A. & M.A.) Underdevelopment (A. & M.A.) Subcontractor (A. & M.A.) Implied Underestimate (A. & M.A.) Underinvoice (A. & M.A.) Rise (n.) (v.) Underline Sublet (A. & M.A.) Ancillary Bribe (n.) (v.) Subparagraph Underpricing (Fin.) (USA) Sub-rogation (Leg.) Subrogation (Ins.) Take up equities (A. & M.A.) Subscription (A. & M.A.) Underwriter (Fin.) Subsidiary (A. & M.A.) Majority-owned subsidiary (A. & M.A.) Wholly-owned subsidiary (A. & M.A.) Unconsolidated subsidiary (A. & M.A.) Partly owned subsidiary (A. & M.A.) Consolidated subsidiaries (A. & M.A.) Subsidy, grant (A. & M.A.) Substance (A. & M.A.) Chemical substance Substantial Hazardous substances (Ins.) Upgrade Downgrade Substitute, supersede, replace Deputy Subtract Capital subsidy (A. & M.A.) Cost subsidy (A. & M.A.) Investment subsidy (A. & M.A.) Scrap (n.) (v.) (A. & M.A.) Fortune, uncertain, unpredictable Branch (A. & M.A.) Branch office (Ins.)

Callable (Fin.) Summary, rsum Overvalue (A. & M.A.) Superavit (A. & M.A.) Paid-in surplus (A. & M.A.) Fund surplus (A. & M.A.) Unrestricted surplus (A. & M.A.) Surplus (A. & M.A.) Supercomputer (IT) Overestimate Superintendency of the Free Zone of Manaus - SUFRAMA Superintendence of Private Insurances - SUSEP (Ins.) Superintendency for the Development of the Amazon - SUDAM Superintendency for the Development of Fishing - SUDEPE Superintendency for the Development of the Central - West - SUDECO Superintendency for the Development of the Northeast - SUDENE National Superintendency of the Mercantile Marine - SUNAMAM National Superintendency of Supply and Prices - SUNAB High Court of Justice (Leg.) Oversee, supervise (A. & M.A.) Alternate Supreme Court (Leg.) Supplies, consumable materials (A. & M.A.) Furnish (A. & M.A.) Surf (IT) Adjourn; call off (A. & M.A.) Termination/suspension of contract (Leg.) Forward swap (Fin.) Basis swap (Fin.) Foreign exchange swap (Fin.) Currency swap (Fin.) Basis rate swap (Fin.) Interest rate swap (Fin.) Equity swaps (Fin.) Commodity swaps (Fin.) Debt/equity swap (Fin.) Cross-currency swaps (Fin.) Matched swaps (Fin.) Callable swaps (Fin.) Scale, table Present value table (Fin.) Brazilian's Customs Table Morbidity table (Ins.) Table of Excise Tax Incidence (Leg.) Interest table (Fin.) Mortality table (Ins.) (UK) Short rate table (Ins.) Logarithm table Amortization schedule (Fin.) Look-up tables (IT) Notary public (Leg.) Tabulation

Check book, counterfoil (A. & M.A.) Talent Size Rightsizing (A. & M.A.) Sizable (A. & M.A.) Sample size (A. & M.A.) Shorthand, stenography Tare (A. & M.A.) Task (A. & M.A.) Time-consuming (A. & M.A.) Low-value tasks (A. & M.A.) Duty, tariff (Leg.) Tariff (Ins.) Import tariff (Leg.) Insurance tariff (Ins.) Common External Tariff (Leg.) Preferential duty (Leg.) Market rate (interest) (Fin.) Rate (Leg.) Spot rate (Fin.) Basic rate (Ins.) Central Bank Basic Interest Rate - TBC (Fin.) Basic Financial Rate - TBF (Fin.) Admission fee (A. & M.A.) Central Bank Assistance Charges (Fin.) Exchange rate, rate of exchange (Fin.) Forward rate of exchange (Fin.) Current exchange rate (Fin.) Fixed exchange rate (Fin.) Fixed rate of exchange (Fin.) Flexible rate of exchange (Fin.) Floating rate of exchange (Fin.) Historical exchange rate (A. & M.A.) Interbank rate of exchange (Fin.) Preferential rate of exchange (Fin.) Conversion rate (A. & M.A.) Growth rate, rate of growth (A. & M.A.) Annual growth rate (A. & M.A.) Economic growth rate (A. & M.A.) Depreciation rate (A. & M.A.) Discount rate (Fin.) Overhead rate (A. & M.A.) Closing rate (A. & M.A.) Financing rate (Fin.) Corporate tax rate (Leg.) Morbidity rate (Ins.) Inflation rate, rate of inflation (A. & M.A.) Admission/registration/enrollment fee (A. & M.A.) Interest rate, rate of interest (Fin.) Long-Term Interest Rate - TJLP (Fin.) Effective rate of interest (Fin.) Stated interest rate (Fin.)

Imputed interest rate (Fin.) Interest rate caps (Fin.) Nominal interest rate (Fin.) Entrance fee (A. & M.A.) Prevailing market rate (Fin.) Mortality rate (Ins.) Short term rate (Ins.) Reciprocal rate (Fin.) Savings remuneration rate (Fin.) Yield (Fin.) Rate of return (Fin.) Fair rate of return (Fin.) Accounting rate of return (Fin.) Effective rate of return (Fin.) Turnover rate (A. & M.A.) Effective/ruling rate (A. & M.A.) Flat fee; fixed rate (Fin.) Floating rate (fin.) Hourly rate (A. & M.A.) London Interbank Offered Rate - LIBOR (UK) (Fin.) Middle rate (A. & M.A.) Composite average rate (A. & M.A.) Swap average rate (Fin.) Minimum rate (Ins.) Official exchange rate (Fin.) Standard rate (A. & M.A.) Flat rate (Fin.) Referential Rate - TR (Fin.) Daily Referential Rate - TRD (Fin.) Risk-free rate (Fin.) Flat rate; single