Académique Documents
Professionnel Documents
Culture Documents
ENGLISH
SPANISH
A
ability
above par
abstract
abstract (of title)
accelerate a loan
maximum rate
maximum negative amortization allowed
points
rate
administer oaths
capacidad
sobre la par, por encima de lo nominal
extracto, resumen
resumen de ttulo
exigir el reembolso anticipado de un prstamo;
exigir el reembolso de un prstamo antes de su
vencimiento
clausula de aceleracin (en una hipoteca)
seguros de accidentes y salud
cuenta
responsibilidad, rendir cuentas
saldo
asientos (contables)
certificado para abrir una cuenta
cuentas por pagar
contabilidad por base devengada; contabilidad
con valores devengados
contabilidad por acumulaciones
contabilidad por valores devengados
interses acumulados, interses devengados
acusar recibo
clausula de derechos adquiridos, clausula de
extencin por derechos adquiridos interino
encargado, ad interim a.i.; en funciones
plan de accin
apndice
tasa aadida
adjudicado
hipoteca de tasa ajustable
tasa de introduccin
aumento annual mximo de la tasa de
hipoteca
tasa mxima
amortizacin negative mxima permitida
puntos
tasa
tomar el juramento
administrative action
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amortization
amortization schedule
amortize
amount cancelled
amount financed
annual basis, on an
annual fee
annual membership or participation fee
annual percentage rate (apr)
annuity; annual payment or charge
appraisal
appraisal approach
appreciation
administrativa(s)
administrador, interventor
ad valrem
adelanto/anticipo
posesin adversa
dictamen
deponente
declaracin; afidvit
accesibilidad/asequibilidad financiera
agente; representante
comisin de agente
estado, informe de cuentas por cobrar segn fecha
de vencimiento
ayuda a familias con hijos dependientes (AFDC)
clausula de alienacin
pencin alimenticia
asignar, distribuir
habilitacin de crditos; crdito presupuestario
provisin para prstamos incobrables, de dudosa
recuperacin
alias; tambien conocido como (aka)
amenidad
Asociacin Americana de Servicios Financieros
(AFSA)
amortizacin
estructura de amortizacin
amortizar
monto anulado, cancelado
monto financiado
elevado a cifras anuales, cifras anuales
cuota anual; cobro anual
cuota anual de afililiacin/membresia/participacin
tasa anual efectiva (TAE)
anualidad; pensin vitalicia
avalo, valoracin, tasacin
enfoque de avaluo
aumento en valor; revalorizacin
approach
appropriation (amount appropriated)
estratega
asignacin presupuestaria, crdito presupuestario
administrator, receiver
ad valorem
advance
adverse possession
advisory opinion
affiant
affidavit
affordability
agent
agents commission
aging schedule (accounts receivable)
aid to families with dependent children (AFDC)
alienation clause
alimony
allocate, to
allotment (budget)
allowance for loan losses
also known as (aka)
amenity
American Financial Services Association (AFSA)
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appurtenances
arbitrage
arms length contract
B
back-to-back credit
background paper
crditos consecutivos
documento de antecedentes, de informacin
bsica
backstopping
bad and doubtful debts
ENGLISH
SPANISH
de cobro dudoso
saldo/balance
saldo traspasado
balance general, estado financiero
cuadrar (una cuenta)
prstamo balloon, prstamo rembolsable al
vencimiento
hipoteca global
pago grande al final, global
banco
giro bancario
encaje bancario, reservas bancarias
aceptacines bancarias
entidades/instituciones financieras
sistema bancario
bancarrota/quiebra
datos de (punto de) partida
encuesta bsica, estudio bsico
ttulo base o ttulo bsico
punto bsico, punto de base
ttulo al portador
documento al portador
beneficiario (de un fideicomiso)
mejoras
letra de cambio
comprobante de venta; factura de venta
estado de cuentas
resguardo provisional
firma obligatoria
mercado negro
fianza general, fianza de fidelidad
hipoteca cubierta
accin de primera clase, valor de primera clase
consejo de administracin, junta directiva, junta
de directores
persona jurdica/personera jurdica
balance
balance carried
balance sheet
balance, to (an account)
balloon loan
balloon mortgage
balloon payment
bank
bank draft
bank reserves
bankers/bank acceptance
banking institutions
banking system
bankruptcy
baseline data
baseline survey
base title or basic title
basis point
bearer credit instrument
bearer instrument
beneficiary (of a trust)
betterment
bill of exchange
bill of sale
bill statement
binder or commitment
binding signature
black market
blanket bond
blanket mortgage
blue chip, blue chip security
board of directors
body corporate, corporate body, legal character
bond
book value
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borrowings
branches
breach of contract
break-even point
broker
budget
building codes
bulk purchase
business-for-self (bsf)
buydown
by mutual consent
C
call
call money
demanda de pago
dinero a la vista/a la orden, dinero exigible en
cualquier momento
dinero exigible, dinero a la vista
capital-asset ratio
capital-debt ratio
capital-intensive
capital-loan ratio
California Credit Union League
ENGLISH
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capitalize
carryback
carry forward
chattel
check
child support
capitalizar
llevar hacia atras, traslado a ejercicios pasados
llevar hacia adelante, traslado a ejercicios
futuros
traspasar, pasar a cuenta nueva
en efectivo
depsitos en efectivo y a la vista
saldo en efectivo
contabilidad en valores de caja
informacin basada en transacciones
presupuesto de caja
arqueo de caja
flujo de caja, flujo de efectivo
base de caja (contabilidad sobre), contabilidad
con valores de caja
canjear; cobrar; liquidar
administracin de caja, manejo de efectivo
faltante en caja
cheque bancario/de gerencia
orden de cesar y desistir
sistema de banca centralizada
caja central, Caja de Fondos Centralizados
Banco Central de Reserva
certificado
certificado de ttulo
certificados de depsito
cadena del ttulo
anulacin, castigo, castigar, depurar
cargos/recargos
grfico/grfica/cuadro
escritura de constitucin, escritura social, carta
constituyente/constitucional
bienes muebles
cheque
pensin para hijos menores
circulating
claim deed
clear
clearing
circulante
ttulo de concesin
limpia
liquidacin, compensacin de balances
carry over, to
cash
cash and bank demand deposits
cash balance
cash basis accounting (general accounting)
cash basis reporting
cash budget
cash count
cash flow
cash flow basis accounting
cash in
cash management
cash shortage
cashiers check
cease and desist order
centralized banking system
Central Finance Facility (CFF)
Central Reserve Bank
certificate
certificate of title
certificates of deposit
chain of title
charge off
charges
chart
charter
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clearing house
closing
closing costs
closing statement
closed-end loan
cloud on title
coin
co-insurance
co-maker
co-signer
collateral
collection action; legal paperwork
collections department
collection fee
collusion
commerce
commercial banking system
commercial paper
commitment fee
common share, share of common stock, ordinary
share
community property
comparables (aka comps)
compensatory; offsetting
competitive examination
composite
compound annual growth rate
compounding factor
compound interest
compulsory
concessionary loans
cmara de compensacin
cierre
costos para cerrar el contrato
declaracin del cierre del contrato
prstamo de plazo fijo
imperfeccin del ttulo
moneda
seguro secundario
co-firmante
cofirmante; fiador
seguridad; garanta
medidas de recaudacin; documentos jurdicos
departamento de recaudacin
cobro de recaudacin
colusin
comercio
sistema bancario comercial
efectos comerciales, documento commercial
comisin de compromiso
accin ordinaria
concessions
concurrent funding
condemnation
condition of business
condition precedent
condition subsequent
condominium
expropiacin
gestin de negocios
condicin precedente
condicin posterior
condominio
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consent of encumber
conservator
consideration (legal, economic)
consistency
consolidate
consolidation loan
constrain
construction loan
consumer credit
consumer durables, hard goods
consumer loan
Consumer Price Index
consumption
contingency reserve
contingent asset
contingent liability
contingent reserve
contingent responsibility
contingent upon
contract
conventional mortgage
convert
convertible assets
conveyance
cooperative
core examination
core project
corporate body, legal character
corporate central credit union
corporate enterprise
corporation
cost approach
cost-effectiveness
consentimiento de gravamen
conservador, curado
contraprestacin, compensacin, honorario, pago
compatibilidad, coherencia
consolidar
prstamo de consolidacin
restringir, constre
prstamo de construccin
crdito de consumidor
bienes durables de consumidor
prstamo de consumidor
ndice de Precios al Consumidor
consumo
reserva de contingencia
activo disponible bajo ciertas condiciones
pasivo contingente
reserva de imprevistos
responsabilidad contingente
depender de
contrato
hipoteca tradicional/convencional
convertir
activos convertibles
traspaso, ttulo traslativo de dominio
cooperativa
examinacin central
proyecto bsico
personera jurdica
caja central
empresa constituida en sociedad
sociedad (de capital) corporacin
procedimiento de costes
eficacia en funcin de los costes
cost of capital
cost of funds
co-tenancy
courtesy rights
coverage
credit
costes de capital
costo de fondos/recursos; gasto financiero
tenencia conjunta
derechos de cortesia
cobertura
crdito
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credit analysis
credit bureau
credit card
credit committee
credit history
credit instrument
credit life insurance
credit market
creditor
credit rating
credit report
credit risk
credit tranche
credit unions
credit worthiness
cure
currency
currency inconvertibility
current
current account
current account deposits demand deposits
current assets
current cost (value) accounting
current liabilities
current maturities
customer service
cycle billing
D
damages
data processing
daos
proceso de datos, procesamiento de datos,
informtica
lmite/tope de entrega
bono sin garanta especfica; debenture
dbito, cargo, adeudo; asiento
deadline
debenture
debit
California Credit Union League
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debt
debt amortization
debtor
debt refinancing/rollover
debt service
debt to income ratio
deed
deed of trust
deed restrictions
default
default charge
deferred charge
deferred credit
deferred expense
deferred income
deferred payment
deficiency
deficiency judgment
deflation
delay, lateness
delinquent
delinquent (2 - 6 months)
delinquent loan, portfolio
morosidad contratal
morosidad de primer ano
morosidad reciente
cuenta morosa
entrega
demanda/exigencia
depsito disponible, depsito en cuenta corriente,
depsito a la vista
10
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demand liabilities
department
deposit
deposit, certificate of
deposit interest
deposit rate
deposit turnover rate
depository bank
deposits of non-members
depreciated value
depreciation
depression
desinflation
desintermediation
devaluation
differential
differential interest rate
direct cost
direct mail
disability
disability insurance
disallow
disbursement
disbursement pace
disclosure
disclosure statements
discount
discount points
discount rate
discount transaction
obligaciones a la vista
departamento
depsito
certificado de depsito
inters pasivo, tasa (de inters) pasiva
tasa de inters pasiva
tasa de rotacin de los depsitos
banco depositario
depositos de no asociados (de particulares)
valor depreciado
depreciacin
depresin
desinflacin
desintermediacin
devaluacin
diferencial
tasa de inters diferencial
costo directo
publicidad por correo
incapacidad
seguro de incapacidad
desaprobar, denegar, rechazar
desembolso
ritmo de desembolso
revelacin, divulgacin
declaraciones divulgadas
descuento
puntos de descuento
tasa de descuento
transaccin de descuento
dissipation
distributed to members
distributed to retained earnings
disipacin
distribuidos a los socios
distribuidos al capital irrepartible, excedentes
retenidos/no distribuidos
distribucin
distribucin por destino
distribucin de ahorros
distribucin de excedentes y/o prdida
diversificacin
distribution
distribution by/according to purpose
distribution of savings
distribution of surplus
diversification
California Credit Union League
11
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dividend
dividends on preferred stock
dividends paid on shares
do not solicit
doubtful uncollectible accounts
double-entry bookkeeping
draft bill sight draft money order
draw a check
draw upon (to)
dual examination
due date
due on sale
dues
dividendo
dividendos sobre acciones preferentes
dividendos sobre depsitos/aportaciones
no se solicita
prstamos (cuentas) incobrables
contabilidad de entrada/asiento doble
giro
girar un cheque
girar contra
examinacin doble
fecha de vencimiento
pagadera a la venta
cuotas
E
early warning system
earnest money
earning asset
easement
easy money cheap money
economies of scale
effective interest rate
effective reserve ratio
eminent domain
employees
employer
encroachment (word); (on land); (on rights)
encumbrance
endorse
endorsement
entry
access
accounts
environment
equal credit opportunity act (ECOA)
equity
shareholders interest in company
capital gain, or added value
aval; endoso
entrada
entrada, acceso
entrada, asiento
ambiente, campo de operaciones
decreto de oportunidad equitativa de crdito
valor lquido
patrimonio
plusvala
12
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equity capital
equity loan
home equity loan
equity participation
escheat
escrow
estate
estimate (verb)
estimate (noun)
et al.
et ux.
eviction
exceptions
excess reserve
exchange
exchange market
exchange rate
exclusion
execution
executor
existing lien
expected income
expenditure
expense
export
extended coverage
extended payment plan
extension
extension file
capital patrimonial
prstamo sobre el valor lquido
prstamo por el valor lquido de la vivienda
participacin en el derecho-propiedad
reversin al estado
plica/depsito
propiedad
estimar/calcular (que)
estimacin
et al.
et ux.
desalojo
excepciones
excedente de encaje
cambio
mercado cambiario de divisas
tipo de cambio
exclusiones
ejecucin
ejecutor; albacea; testamentario
gravamen existente
ingreso esperado
gasto
gasto, costo, egreso
exportacin
aditamento de cobertura
plan para aditamento de plazos
prrraga
expediente de extensin
financiamento externo
operaciones con el exterior
ingresos (egresos) estraodinarios netos
F
face value
facility
fair credit reporting act
fair market value
California Credit Union League
valor nominal
instalacin, ubicacin, sitio
decreto de reporte justo de credito
valor justo de mercado, valor a equitativo de
13
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venta
Administracin de Viviendas Granjas (FMHA)
Asociacin Federal de Hipotecas Para Viviendas
(FHLMC)
Administracin Federal de la Vivienda (FHA)
Asociacin Federal Nacional de Prstamos
Hipotecarios (FNMA)
cuotas; cobros
comisin
sistema de honorarios por servicios
cuota/cobro de prstamo
cuotas oficiales
puntos
fianza de fidelidad
fiduciario
informe del rea
personal de campo/fuera de la sede
cierre final
finanziamiento/finanzas
cargo por financiamiento; cobro de financiamiento
entidades financieras
intermediario financiero
sistema de intermediacin financiera
intermediacin financiera
financiera
financial planning
financial ratio
financial responsibility
financial spread
financial transactions
financing/borrowing
fire & extended coverage
fire & theft insurance
first mortgage
first tranche credit
California Credit Union League
planificacin financiera
relacin financiera, estadstica financiera
responsabilidad financiera
margen
transacciones financieras
financiamiento
cobertura extendida y de incendio
seguro de incendio y robo
primera hipoteca
primer tramo de crdito
14
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fiscal/calendar year
fixed assets
fixed base rate
fixed costs
fixed exchange rate
fixed rate mortgage
fixed return security
fixed-interest rate
fixed-spread
fixture
flat rate
flexible exchange rate
float (currency/exchange rate); (assets); (debt)
flow of funds
forbearance
foreclosure
foreign currency/exchange
foreign exchange certificate
foreign exchange position
foreign liabilities
ao fiscal/de calendario
activo fijo
tasa de base fija
costo fijo
tipo de cambio fijo
hipoteca de tasa fija
valores de renta fija
inters fijo
margen fijo
accesorio
tipo fijo; tasa fija
tipo de cambio flexible
flotante; circulante; flotante a corto plazo
flujo de fondos
indulgencia de morosidad
juicio hipotecario
divisa
certificado de divisas
posicin de cambio
obligaciones con el exterior pasivo
internacional
prdida; confiscacin/decomiso
cartas estndar
mercado a futuro
prima de futuro
compras a futuro
franquicia, privilegio, patente, concesin licensia
fraude
15
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G
gap management
garnishments
general index (g.i.)
general lien
general warranty deed
G.I. loan or VA loan
Government National Mortgage Association (GNMA)
government securities
grace period
graduated rate
grandfather clause
grant/donation
grantee
grantor
grassroot level, at
gross equity
gross income
gross income from investments
gross lease
gross operating margin
ground rents
growth fund
growth rate
guaranteed minimum price
guaranteed/secured loan
guarantor/co-signer
guaranty
guaranty policy
guidelines
fiador/garante/co-deudor
garanta
poltica de garanta
directrices, pautas, normas generales
H
hard terms
hardware
hazard insurance
hearing
hedging
California Credit Union League
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heir
highest and best use
historical cost
holding company
home equity loan
homeowners insurance
homestead (exemption)
hot money
housing
housing urban development (HUD)
hybrid loan
heredero
el mejor uso
valor inicial, precio de compra, de adquisicin
sociedad de control; sociedad de cartera
prstamo sobre el valor liquido de la vivienda
seguro de vivienda; seguro de propietario
hogar (exencin)
dinero caliente
vivienda
desarrollo urbano de la vivienda (HUD)
prstamo hibrido
I
idle balances
illiguid
imbalance
impaired capital
improvements
income
income approach
income expense ratio
income/operating/profit-and-loss statement
income property
income tax
income verification
incorporation procedure
increment
saldos ociosos
ilquido, no realizable, ilquidez
desequilibrio
capital deteriorado, desprotegido
mejoras
ingresos
metodo de ingresos
ratio entre gastos e ingresos
estado de ganacias y prdidas
propiedad de renta
impuesto sobre ingresos
verificacin de ingresos
procedimiento de constitucin
incremento
incurred expenses
indebtedness
indemnity
indemnity agreement
independent contractor
index
indexation
index card
index rate
indirect
indirect cost
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inflation
inflation rate
inflationary expectation
in-house training
injunction
insider dealings
insolvency
instability
installment
installment loan
institutional investor
instrument
insurance
insurance claim
insurance coverage
insurance policy
insurance premium
insurable title
insurable value
intake
Inter-American Development Bank (IDB)
interbank clearing
interbank transactions
interest bearing
interest income from loans
inflacin
tasa/ndice de inflacin
expectiva inflacinaria
capacitacin/entrenamiento en la empresa
interdicto, mandato judicial
transacciones internas (ilegales)
insolvencia
inestabilidad
plazo
prstamo a plazos
inversor/inversionista institucional
instrumento, documento legal
seguros
reclamo de seguro
cobertura de seguro
pliza de seguro
prima de seguro
ttulo asegurable
valor asegurable
admisin
Banco de Desarrollo Inter-Americano (BID)
canje interbancario
transacciones interbancarias
que devenga/produce intereses
inters sobre prstamos (ingresos por/
provenientes de)
inters sobre prstamos por pagar, documentos
por pagar, inters sobre financiamientos
intereses sobre ahorros, depsitos
tasa de porcentaje, tasa de inters
riesgo de tasa de inters
sensibilidad al inters
intereses insuficientes
inters renunciado
financiamiento interino
tasa interna de retorno
Banco Internacional de Reconstruccin y
Desarrollo (BIRF), Banco Mundial
Corporacin/Sociedad Financiera Internacional
Fondo Monetario Internacional (F.M.I.)
18
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investment
investment express
investment income
investment yield
investor
involuntary lien
irrevocable
issue subpoenas
issue capital stock
inversin
gastos de inversin
ingresos de inversiones
rendimiento de inversin
inversionista, inversor
gravamen involuntario
irrevocable
emitir citacin
capital emitido
J
job rotation
joint account
joint and severally
joint and several liability
joint protection policy
joint tenants
joint venture
judgment
judgment clause
judgment lien
junior mortgage
rotacin en el trabajo
cuenta conjunta/mancomunada
conjunta e individualmente
responsabilidad conjunta e individual
poliza de proteccin conjunta
coarrendatarios
empresa conjunta
fallo
clausula del fallo
gravamen por fallo
hipoteca secundaria
K
kardex
fichero
L
land contract
landlord
landmark
late charge
lease
leasing
legal currency
legal description
legal papers
legal reserves
legal status
lender
California Credit Union League
contrato de terreno
arrendador; terrateniente; hacendado
marca que seala linderos entre fincas; mojon; hito
cobro por tardanza; cobro por dilato de pago
arrendamiento
arrendamiento financiero
dinero legal
descripcin legal
documentos legales
reserva legal
estado legal; situacin legal
prestamista
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lending rate
lessee
lessor
letter of credit
letter of indemnity
leverage
liabilities
liability
liability insurance
liquidating agent
liquidation
liquidity
liquidity management
liquidity preference of the public
liquidity shortage
lis pendens
listing
litigation
loan
loan account
loan advance
loan application
loan delinquency
loan fee
loan payable clause
loans
loans charged off
loans granted
insuficiencia de liquidez
lis pendens
listado/inscripcin
litigio
prstamo
cuenta de prstamo
prstamo (anticipio/desembolso de)
solicitud de crdito
prstamo en estado demoroso
cuota/cobro de prstamo
clausula de pago del prstamo
prstamos
prstamos castigados, depurados
prstamos otorgados
lien
lien waiver or waiver of liens
life insurance
life of loan
limited partnership
line item
lines of credit
liquid asset
liquid assets
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loans outstanding
loans previously charged off and
recovered this period
loan settlement statement
loan to value ratio
loan voucher
loans to non-members
loans with signature guarantee
long term
long-term disability insurance
long-term liabilities
loss
prstamos corrientes
castigados, depurados anteriormente y
recuperados en el perodo
declaracin de la liquidacin de prstamo
relacin entre el prstamo y valor
comprobante del prstamo
prstamos a no asociados (particulares)
prstamos con garanta fiduciaria
largo plazo (a/de)
seguro de incapacidad a largo plazo
responsabilidades a largo plazo
prdida
M
management accounting
management audit
margin
marginal cost
marginal reserve requirement
marketable title
market data approach
market interest rates
market value
marketability
contabilidad de gestin
evaluacin administrativa
margen
costo marginal
encaje marginal
ttulo seguro/ttulo negociable
metodo de informacin del mercado
tasas de inters del mercado
valor del mercado, valor de renta, valor comercial
posibilidad de comercializacin, de colocacin,
comerciabilidad
mercadeo comercializacin (productos),
colocacin (valores)
aparear, apareamiento
comparar/cotejar
corresponder a, ajustarse a
igualar
fondos de contrapartida/correspondientes
vencimiento
fecha de vencimiento
tasa anual efectiva mxima
lo maximo que se puede ajustar la tasa
gravamen de constructor
fianza de caucin de gravamen de constructor
a plazo mediano
marketing
match, matching
compare
correspond to
equal
matching funds
maturity
maturity date
maximum annual percentage rate
maximum rate adjustment
mechanics lien
mechanics lien surety bond
medium-term
California Credit Union League
21
ENGLISH
SPANISH
members
merchanding program
merge or consolidate
metes and bounds
micro enterprise
mid-contract acquisition (mca)
minimum payment
miscellaneous security agreement
mobile home
modeling or simulation
monetary authority
monetary policy
monetary policy instruments
money at call, call money
money order/postal money order
money supply
monthly periodic rate
moratorium
mortgage
mortgage broker
mortgage certificates
mortgagee
mortgagee in possession
mortgage note
mortgage policy
mortgagor
multifamily home
multiple listing
multiplier
mutual funds
poliza hipotecaria
deudor hipotecario
hogar/vivienda multifamiliar
listado mltiple
multiplicador
fondos mutuos
N
National Credit Union Association (NCUA)
22
ENGLISH
SPANISH
note
notes payable
notice file
notice of default
notice of intention to foreclosure
adviso de incumplimiento
aviso de intencin de entablar juicio hipotecario
network
net worth
new issues
non-operating net margin/spread
non-profit organization
non-standard payment
non-sufficient funds fee
O
obsolescence
off-balance
offer
official fees
offset
on call
on site examination
one-stop agency
obsolescencia
fuera del balance
oferta
cuotas oficiales
contrarrestar; compensar
a demanda; a la vista
examen en sitio
organismo de servicios integrados/de trmites
centralizados
un ao fiscal/calendario
23
ENGLISH
SPANISH
open account
open end loan
operating expenses
operating income
operational
operational expenses
operations summary
option
ordinary dividends
origination fee
outflow
outline
outright sale
outstanding balance
outstanding balance of delinquent loans
overdraft
overdraw (to)
overdue account
overdue notes receivable
overdue payment
over improvement
overvalued currency
owners policy
cuenta abierta
prstamo sin limites/plazos fijos
gastos de operacin
ingresos operativos
operacional
gastos, egresos operativos
resumen de operaciones
opcin
dividendos ordinarios
cuota de originacin
salidas; egreso
bosquejo, esquema
venta simple, al contado
saldo pendiente, saldo por pagar
saldo pendiente de prstamos demorosos
sobregiro
sobregirar
cuenta demorosa
cartera vencida
pago demoroso
exceso de mejoramiento
moneda sobrevaluada
pliza de propietario
P
paid accounts
paid solicit file
paperwork, proceeding
partial payment
partial payment report
participation loan
partition
partnership
par value
part time
pattern of investment
payment
payment arrangement
payment by installments
California Credit Union League
cuentas pagadas
expediente de buenos clientes potenciales
trmite
pago parcial
informe de pago parcial
prstamo de participacin
particin; divisin
sociedad/asociacin
valor a la par; valor nominal
horario parcial, tiempo parcial
composicin/modelo de la inversin
pago
convenio de pago
pago a plazos
24
ENGLISH
SPANISH
payment date
payment period
payoff
payoff statement
peer group
penalty, fine
penetration ratio
permanent corrective arrangement (PCA)
permanent financing
personal guaranty
personal liability
personal property
phase out, to
planned unit development (pud)
plat (of survey)
points
policy (guidelines)
portfolio
position
posting
post the ledge, to
power of attorney
power of sale
fecha de pago
perodo de pago
liquidacin
estado de liquidacin
grupo comparable/de caractersticas similares
multa; penalidad
penetracin en la poblacin (ndice de)
acuerdo de correccin permanente (PCA)
financiamiento permanente
garanta personal
responsabilidad personal
bienes muebles
eliminar, suspender por etapas, progresivamente
desarrollo planeado de unidad
mapa o estudio (del terreno)
puntos
poltica normas; directriz
cartera, portafolio
posicin
contabilizacin
traspaso del Diario al Mayor
poder
poder de venta
power to compete
preferential interest rate
premises
premium
prepaid
prepaid interest
prepayment in full
capacidad competitiva
tasa de inters preferencial
establecimiento/local/propiedad
prima
pago con antelacin; prepagado
inters pagado por adelantado; inters prepagado
pago adelantado por completo; liquidacin
prepagada
penalidad por pago adelantado; penalidad por
prepagar
presente
valor actual, valor presente
precio
poltica de precios
tasa preferencial
principal, capital
prepayment penalty
present (prs)
present value
price
pricing policy
prime rate
principal
California Credit Union League
25
ENGLISH
SPANISH
private sector
probate
procedure
proceedings
proceeds
processing
procurement, effort, management
profit
profit and losses
profit, gain, earnings, yield
profitability
project management
prohibition
promissory note
prorate
prorations
provision
provision for loan losses
proxy
public debt securities
public records
purchase agreement
purchase money mortgage
pyramidizing
registros publicos
contrato de compraventa
hipoteca sobre parte del precio de compra
piramidacin
Q
quasi-money
quick assets
quieting title
quotation
quitclaim
cuasidinero
activo realizable
ttulo aquietador
presupuesto; cotizacin
finiquito
R
ratable
tax
rate
California Credit Union League
a prorrata
catastral
tasa
26
ENGLISH
SPANISH
rate of growth
rate of return
rate making
rate-sensitive
ratio
ratio analysis
raw data, crude data
readjustment
reaffirmation
real estate
real estate company
tasa de crecimiento
tasa de rendimiento
tarifar
sensible a tasas de inters
ndice, relacin, coeficiente, proporcin
anlisis de relaciones
datos brutos
reajuste
reafirmacin
bienes races
compaa de inversiones races/bienes races
agencia inmobiliaria
fideicomiso de inversin en bienes races
prstamo de bienes races
propiedad poseida
acta de procedimientos para el convenio de
transacciones de bienes races
impuestos de bienes races
ingreso real
inters real
bienes inmuebles/bienes races
rendimiento real
realtor
real value
reappraisal
rebate/refund
receivables
recent delinquency
recession
reciprocal credit agreements
reconciliation
of accounts
reconciliation account
reconveyance
recording
recording fees
record of action
record of collection activity (rca)
record of field calls
27
ENGLISH
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gastos ordinarios
periodo de liquidacin; cancelacin; amortizacin
amortizacin, liquidacin; cancelacin
redescuento
redescuentando
operacin de redescuento
tasa de redescuento
refinanciamiento/renovacin
depsitos regulares; depsitos/ahorros a la vista
regulacin z
rehabilitacin
reembolso
restablecimiento; reintegracin
reaseguro
descargo, finiquito
valor en libros segn saldo
remesa
renovacin
desembargo
recuperacin
periodo de rescisin
reserve funds
reserve position
reserve ratio
reserve requirement
reserve requirement ratio
fondos de encaje/reserva
posicin de encaje/reserva
proporcin/relacin de encaje/reserva
encaje/reserva legal
proporcin obligatoria de encaje; proporcin
obligatoria de reserva; relacin obligatoria de
encaje
reservas, pasivo no exigible
restriccin
pacto restrictivo
renegociacin/reestructuracin del prstamo
garancias retenidas, utilidades no distribuidas
honorario anticipado
anticipo sobre los honorarios
retroactivo
cheque devuelto; cheque devuelto por fondos
insuficientes
retorno del capital/recuperacin
reserves
restriction
restrictive covenant
restructure of loan
retained earnings
retainer
retainer fee
retroactive
returned check
return of capital/recovery
California Credit Union League
28
ENGLISH
SPANISH
return of investment/recovery
revaluation
reversing entry
reversion
revolving credit office
revolving credit plan
revolving fund
revolving loan
revolving loan agreement
riparian
risk
risk capital
risk management
rollover credit
rollover mortgage
rollover
revolving (adj.)
rule of 78
rendimiento de la inversin/recuperacin
revaluacin revalorizacin
contra asiento
reversin
oficina de crdito rotativo
plan de crdito rotativo
fondo rotativo
prstamo rotativo
acuerdo de prstamo rotativo
ribereo
riesgo
capital de riesgo
administracin de riesgos
crdito renovable, refinanciable
hipoteca con terminos renegociables
refinanciar; renovable
rotativo
regla de 78
S
safe deposit
safety
safety and soundness
sales contract
savings
savings and loans associations
savings mobilization
scatter chart, diagram, scattergram
scope of examination
second mortgage
secured loan
secured loan other than mortgage
securities
security
self-sufficiency
serve upon
service
servicing
California Credit Union League
caja de seguridad
seguridad
sefuridad y solidez
contrato de venta
ahorros
asociaciones de ahorro y prstamo
movilizacin de ahorros
diagrama de dispersin
alcance de la inspeccin
segunda hipoteca
prstamo garantizado
prstamos con garanta prendaria (no hipotecaria)
papel
garanta
auto-suficiencia
notificar, notificar una citacin
servicio
prestar servicio
29
ENGLISH
SPANISH
service charge
settlement
shares certificates, term deposits
share/deposit insurance
share-deposit mix
share draft account
shares
short term
short-term paper
simple interest rate
sky lease
SLY principle
small industry
social benefits
soft loan
solicitation daily file
solicatation status
solvency
soundness
source
sources of funds
specific liens
speculation
speculative risk
speculative transactions
spokesperson
spot, lending; position
spread
spread analysis
stabilization programs
stagnation
standard
standardization
standard payment
standby fee
statement of account
status
statutes
statutory quit
fuente
origen de fondos
gravamenes especificos
especulacin
riesgo especulativo
transacciones de especulacin
portavoz/vocero
prestar, puesto
margen
anlisis de margen
programas de estabilizacin
estancamiento
estndar/norma/criterio
estandarizacin, normalizacin
pago estandar
cuota por crdito no aprovechado
extracto de cuenta, estado de cuenta
estado
estatutos
escritura de finiquito
30
ENGLISH
SPANISH
reservas legales
suspensin
tasa escalonada
acciones
operaciones burstiles
certificado de capital
dividendos en acciones
bolsa de valores, mercado de valores
amortizacin constante, lneal, de cuotas fijas
racionalizar; agilizacin
estructura
subdivisin
subarriendo
subordinacin
citacin
subrogacin
subsidio
suit
summary account
supplement reserves, to
sunk cost
surplus
surrender
survey
suspense account
T
take out loan
take over, to
tax advantage
tax advisor
tax deductible
tax deed
tax lien
tax shelter (IRS Glossary Publication 850)
California Credit Union League
31
ENGLISH
SPANISH
t-bond rate
telemarketing
tenancy by the entireties
tenant
tenants in common
tenement
term (word); (condition); (to due date)
term deposit in bank and associations
term insurance
term mortgage
time deposits
time lag
time liabilities
time share ownership
time series chart
title
title defect
32
ENGLISH
SPANISH
trust
trust company
trust deed
trust fund
trustee
trustees deed
fideicomiso
fiduciaria; compaa fiduciaria
escritura fiduciaria
fondo fiduciario, fondos en fideicomiso
fideicomisario
escritura traslativa de dominio por medio
de un fideicomisario
decreto de honestidad en los prstamos
divulgacin de la verdad al prestar
vivienda de torno de llave
volumen de negocios, rotacin
ndice de facturacin; ndice de rotacin
U
unbalanced entry
uncollectible/bad debts
uncovered check
underserved
undervalued currency
underwrite insurance; on stock exchange;
guarantee financially; endorse
underwriters in insurance; on second insurance;
on stock exchange
underwriting insurance; on stock exchange;
guarantee financially; endorse
undivided earnings
servicio limitado
moneda subvaluada
asegurar; garantizar; financiar; apoyar, avalar
asegurador; reasegurador; suscriptores
asegurar; garantizar; financiar; apoyar, avalar
ganancias/utilidades integras; no distribuidas;
retenidas
la plusvala
libre de gravamen
competencia desleal
activo inmobilizado
recargo de unidad
no/sin garantizado
deuda no garantizada; deuda sin garanta
prstamo no garantizado; sin garanta
pagar sin garanta
inestable, insolvente
usos de fondos, aplicacin de fondos
unearned increment
unencumbered
unfair competition
unliquid/fixed asset
unit charge
unsecured
unsecured debt
unsecured loan
unsecured note
unsound
uses of funds
California Credit Union League
33
ENGLISH
SPANISH
usury
utilization or disbursement
usura
utilizacin o desembolso
V
valuation adjustment
value
value added
variable costs
variable interest rate
variable rate loan
variable rate mortgage
variable return security
variance
vault
venue
verification of employment
vest
vested interest
voidable
volume
voucher
derecho adquirido
anulable
volumen
comprobante
W
wage assignment
wage garnish
waive, to
cesin de salario
embargo de salario
renuncia (a un derecho), dispensar, eximir (de
una obligacin)
renuncia, dispensa
derecho de suscripcin/de nuevas acciones,
orden de pago
escritura de propiedad con garanta en ttulo
promedio ponderado; la media ponderada
seguro de vida entera/de toda la vida
testamento
capital de trabajo
hipoteca con asuncin del prestamista de pagos
waiver
warrants
warranty deed
weighted average
whole life insurance
will
working capital
wrap around mortgage
Y
California Credit Union League
34
ENGLISH
SPANISH
yield
rendimiento
Z
zoning ordinance
ordenanza urbanistica
35
SPANISH
ENGLISH
A
a demanda; a la vista
a nivel popular, comuntario, local
a plazo mediano
a prorrata
catastral
abono diferido
abrigo tributario
absorber
accesibilidad/asequibilidad financiera
accesorio
accin de primera clase, valor de primera clase
accin ordinaria
on call
grassroot level, at
medium-term
ratable
tax
deferred credit
tax shelter (IRS Glossary Publication)
take over, to
affordability
fixture
blue chip, blue chip security
common share, share of common stock, ordinary
share
stock
bankers/bank acceptance
creditor
mortgagee
mortgagee in possession
real estate settlement procedures act (R.E.P.A.)
acciones
aceptaciones bancarias
acreedor
acreedor hipotecario
acreedor hipotecario en posesin
acta de procedimiento de transacciones de bienes
races
activo
activo congelado
activo circulante
activo disponible bajo ciertas condiciones
activo fijo
activo inmobilizado
activo lquido
activos lquidos, de liquidacin rpida; bienes
lquidos
activo neto, patrimonio
activo realizable
activo rentable
activos convertibles
activos fijos netos
actuacin financiera; desempeo financiero
actuaciones; medidas (jurdicas)
acuerdo de correccin permanente (PCA)
assets
frozen asset
current assets
contingent asset
fixed assets
unliquid/fixed asset
liquid asset
liquid assets
net worth
quick assets
earning asset
convertible assets
net fixed assets
financial performance, results
proceedings
permanent corrective arrangement (PCA)
acuerdo de indemnizacin
California Credit Union League
indemnity agreement
1
SPANISH
ENGLISH
straight-line depreciation
debt amortization
2
SPANISH
ENGLISH
amortizacin negativa
amortizacin
amortizacin, liquidacin; cancelacin
amortizar
anlisis de la capacidad crediticia, anlisis de crdito
anlisis de margen
anlisis de relaciones
ao fiscal/de calendario
anticipo sobre los honorarios
anualidad; pensin vitalicia
anulable
anulacin, castigo, castigar, depurar
apalancamiento
aparear, apareamiento
comparar/cotejar
corresponder a, ajustarse a
igualar
apoyo, servicios, mecanismos de apoyo
arbitraje
arqueo de caja
arras; prenda; fianza
arreglo, conciliacin, liquidacin convenio
arrendador, arrendante
arrendador; terrateniente; hacendado
arrendamiento
arrendamiento bruto
arrendamiento financiero
arrendamiento neto
arrendatario, locatario
asegurar; garantizar; financiar; apoyar, avalar
negative amortization
amortization
redemption (securities)
amortize
credit analysis
spread analysis
ratio analysis
fiscal/calendar year
retainer fee
annuity; annual payment or charge
voidable
charge off
leverage
match, matching
compare
correspond to
equal
backstopping
arbitrage
cash count
earnest money
settlement
lessor
landlord
lease
gross lease
leasing
net lease
lessee
underwrite/underwriting insurance; on stock
exchange; guarantee financially; endorse
underwriters in insurance; on second insurance;
on stock exchange
National Credit Union Share Insurance Fund
(NCUSIF)
to post
asesor de impuestos
asiento contable sin cuadar
asientos (contables)
tax advisor
unbalanced entry
accounting entries, entries
SPANISH
ENGLISH
B
balance general, estado financiero
bancarrota/quiebra
banco
Banco Central de Reserva
balance sheet
bankruptcy
bank
Central Reserve Bank
banco depositario
Banco de Desarrollo Inter-Americano (BID)
Banco Internacional de Reconstruccin and
depository bank
Inter-American Development Bank (IDB)
International Bank for Reconstruction and
SPANISH
ENGLISH
C
cadena del ttulo
caja central
caja central, Caja de Fondos Centralizados
caja de seguridad
calidad de activos
cmara de compensacin
cambio
canje interbancario
canjear, cobrar, liquidar
capacidad
capacidad competitiva
capacidad de pago
capacitacin; entrenamiento
capacitacin/entrenamiento en la empresa
capital
capital de riesgo
capital de trabajo
capital deteriorado, desprotegido
chain of title
corporate central credit union
Central Finance Facility (CFF)
safe deposit
asset quality
clearing house
exchange
interbank clearing
cash in
ability
power to compete
capacity to pay
training
in-house training
capital
risk capital
working capital
impaired capital
capital emitido
capital patrimonial
capitalizar
SPANISH
ENGLISH
cargar
cargo diferido
cargo por financiamiento; cobro de financiamento
cargo por incumplimiento
cargo por servicios
cargos/recargos
carta de crdito
carta de indemnidad
carta de notificacin
cartas estndar
cartera afectada/cartera vencida, cartera de
prstamos morosos
cartera pesada, prstamos de dudosa recuperacin
de cobro dudoso
cartera vencida
cartera, portafolio
casa de vecinos; casa de vecindad; conventillo
castigados, depurados anteriormente y recuperados
en el perodo
cedente
cdulas hipotecarias
certificado
certificado de capital
certificado de depsito
certificado de divisas
certificado de ttulo
certificado para abrir una cuenta
certificados de depsito
certificados de depsito, depsitos a plazo
cesin
cesin de salario
cesinario
cesinario
cesinista
cheque
to debit
deferred charge
finance charge
default charge
service charge
charges
letter of credit
letter of indemnity
transmittal letter
form letters
delinquent loan, portfolio
bad and doubtful debts
overdue notes receivable
portfolio
tenement
loans previously charged off and recovered
this period
assignor
mortgage certificates
certificate
stock certificates
deposit, certificate of
foreign exchange certificate
certificate of title
account opener certificate (AOC)
certificates of deposit
shares certificates, term deposits
assignment
wage assignment
assignee
grantee
grantor
check
cashiers check
returned check
uncovered check
6
SPANISH
ENGLISH
cheques de viajero
cierre final
cierre
circulante
citacin
clasificacin de crdito, grado de solvencia
estimada, calificacin de solvencia
clausula de aceleracin (en una hipoteca)
clausula de alienacin
clausula de demanda de pago
clusula de derechos adquiridos, clusula de
extencin por derechos adquiridos
clusula de extensin por derechos adquiridos
clausula de pago del prstamo
clausula del fallo
coarrendatarios
cobertura
cobertura de seguro
cobertura del riesgo, proteccin
cobertura extendida y de incendio
cobro de recaudacin
cobro por tardanza; cobro por dilato de pago
codigos de edificio
coeficiente de endeudamiento, relacin capital
a prstamos
co-firmante
co-firmante; fiador
colusin
comercio
comisin de agente
comisin de compromiso
comisin inicial
comite de crdito
compaa de inversiones races/bienes races
agencia inmobiliaria
comparables
compatibilidad, coherencia
compensa; ajustar; indemnizacin; contrarrestar
contrarrestar; compensar
competencia desleal
California Credit Union League
travelers checks
final closing
closing
circulating
subpoenas and subpoenas duces tecum
credit rating
acceleration clause (in a mortgage)
alienation clause
call provision
acquired rights (clause), grandfather clause
grandfather clause
loan payable clause
judgment clause
joint tenants
coverage
insurance coverage
hedging
fire & extended coverage
collection fee
late charge
building codes
capital-debt ratio
co-maker
co-signer
collusion
commerce
agents commission
commitment fee
front-end fee
credit committee
real estate company
comparables (aka comps)
consistency
compensatory; offsetting
offset
unfair competition
7
SPANISH
ENGLISH
supplement reserves, to
hardware
pattern of investment
bulk purchase
forward purchases
voucher
bill of sale
loan voucher
composite
community property
capital-intensive
concessions
condition subsequent
condition precedent
hard terms
condominium
tenancy by the entireties
joint and severally
board of directors
consent of encumber
conservator
consolidate
consumption
accrual basis accounting
management accounting
double-entry bookkeeping
cash basis accounting (general accounting)
accrued (basis) accounting
accrual method of accounting
current cost (value) accounting
contabilizacin
contra asiento
contraprestacin, compensacin, honorario, pago
contratista independiente
contrato
contrato de compraventa
California Credit Union League
posting
reversing entry
consideration (legal, economic)
independent contractor
contract
purchase agreement
8
SPANISH
ENGLISH
contrato de terreno
contrato de venta
contrato entre iguales, entre compaas
independientes, de libre competencia
convenio de pago
convenios recprocos de crdito
convertir
cooperativa
cooperativas de ahorro y crdito, cajas populares
(Mexico)
Corporacin/Sociedad Financiera Internacional
corredor
corredor de bienes races; agente inmobilario
corredor de hipotecas
corriente
costes de capital
costo de fondos/recursos; gasto financiero
costo directo
costo fijo
costo indirecto
costo marginal
costo perdido; inmovilizacin
costos para cerrar el contrato
costos variables
crdito
crdito blando
crdito del consumidor
crdito renovable, refinanciable
crditos consecutivos
cuadrar (una cuenta)
cuasidinero
cuenta
land contract
sales contract
arms length contract
cuenta abierta
cuenta actual
cuenta conjunta/mancomunada
cuenta de giro de depsito
cuenta de prstamo
cuenta de reconciliacin
cuenta de resumen, cuenta de cierre
open account
current account
joint account
share draft account
loan account
reconciliation account
summary account
payment arrangement
reciprocal credit agreements
convert
cooperative
credit unions
International Finance Corporation
broker
realtor
mortgage broker
current
cost of capital
cost of funds
direct cost
fixed costs
indirect cost
marginal cost
sunk cost
closing costs
variable costs
credit
soft loan
consumer credit
rollover credit
back-to-back credit
balance, to (an account)
quasi-money
account
SPANISH
ENGLISH
cuenta demorosa
cuenta morosa
cuenta suspensiva
cuentas pagadas
cuentas por cobrar
cuentas por pagar
cuota anual; cobro anual
cuota anual de afililiacin/membresa/participacin
cobro por insuficiencia de fondos; cobro por fundos
insuficientes
cuota de originacin
cuota de prstamo
cuota de registro
cuota de transferencia
cuota por credito no aprovechado
cuotas
cuotas; cobros
comisin
cuota/cobro de prstamo
cuota oficiales
puntos
sistema de honorarios por servicios
cuotas de asociacin
cuotas morosas
cuotas oficiales
overdue account
delinquent account
suspense account
paid accounts
receivables
accounts payable
annual fee
annual membership or participation fee
non-sufficient funds fee
origination fee
loan fee
recording fees
transfer fee
standby fee
dues
fees
commission
loan fee
official fees
points
for service basis
association fees
overdue payment
official fees
D
daos
dar posesin
datos brutos
datos de (punto de) partida
damages
vest
raw data, crude data
baseline data
debit
disclosure statements
loan settlement statement
closing statement
forfeiture
truth in lending act
equal credit opportunity act (ECOA)
10
SPANISH
ENGLISH
descargo, finiquito
descripcin legal
descuento
desembargo
desembolso
desembolso/erogacin de capital
desequilibrio
desfase/desfasamiento (cronolgico), retraso,
California Credit Union League
release, settlement
legal description
discount
replevin
disbursement
capital expenditure
imbalance
time lag
11
SPANISH
ENGLISH
intervalo
desinflacin
desintermediacin
deuda, dbito, endeudamiento
deuda consolidada
deuda no garantizada; dueda sin garanta
deuda que vence (durante el perodo corriente),
vencimientos corrientes
deudas incobrables
deudor
deudor hipotecario
devaluacin
devolucin
diagnstico de necesidades
diagrama de dispersin
dictamen
diferencial
dinero a la vista/a la orden, dinero exigible en
cualquier momento
dinero barato
dinero caliente
dinero exigible, dinero a la vista
desinflation
desintermediation
debt
fund debt
unsecured debt
current maturities
uncollectible/bad debts
debtor
mortgagor
devaluation
rebate/refund
needs assessment
scatter chart, diagram, scattergram
advisory opinion
differential
call money
easy money cheap money
hot money
call money, day to day money, demand money,
money at call
legal currency
guidelines
dissipation
distribution
distribution of savings
distribution of surplus
distribution by/according to purpose
dinero legal
directrices, pautas, normas generales
disipacin
distribucin
distribucin de ahorros
distribucin de excedentes y/o prdida
distribucin por destino
distribuidos a los socios
distribuidos al capital irrepartible, excedentes
retenidos/no distribuidos
diversificacin
dividendo
dividendos en acciones
dividendos ordinarios
dividendos sobre acciones preferentes
dividendos sobre aportaciones
California Credit Union League
distributed to members
distributed to retained earnings
diversification
dividend
stock dividends
ordinary dividends
dividends on preferred stock
dividends paid on shares
12
SPANISH
ENGLISH
divisa
divulgacin de la verdad al prestar
documento al portador
documento de antecedentes, de informacin
bsica
documentos legales
dominio eminente
donacin
foreign currency/exchange
truth in lending disclosure
bearer instrument
background paper
legal papers
eminent domain
grant/donation
E
economa de libre mercado
economias de escala
efectos a corto plazo
efectos comerciales, papel commercial
eficacia en funcin de los costes
ejecucin
ejecutor; albacea; testamentario
el mejor uso
el telemercadeo
elevado a cifras anuales, cifras anuales
eliminar, suspender por etapas, progresivamente
embargo
embargo de bienes del duedor
embargo de salario
emitir citacin
empleador
empleados
empresa conjunta
empresa constituida en sociedad
private sector
cash
bank reserves
marginal reserve requirement
reserve requirement
survey
baseline survey
indebtedness
endorse
13
SPANISH
ENGLISH
enfoque de avaluo
enseres
entidades/instituciones financieras
entidades financieras
entrada
entrada, acceso
entrada, asiento
entrega
escritura de constitucin, escritura social, carta
constituyente/constitucional
escritura de fideicomiso/escritura
escritura de finiquito
escritura de garantia general
escritura de propiedad con garantia en titulo
escritura fiduciaria
escritura, ttulo, escritura de propiedad
escritura traslativa de dominio por impuestos
no pagados
escritura traslativa de dominio por medio
de un fideicomisario
especulacin
establecimiento/local/propiedad
estado
estado, informe de cuentas por cobrar segn fecha
de vencimiento
estado crediticio, capacidad crediticia, solvencia
estado de cuentas
estado de ganacias y prdidas
estado de liquidacin
appraisal approach
chattel
banking institutions
financial institutions
entry
access
accounts
delivery; surrender
charter
deed of trust
statutory quit
general warranty deed
warranty deed
trust deed
deed
tax deed
trustees deed
speculation
premises
status
aging schedule (accounts receivable)
credit worthiness
bill statement
income/operating/profit-and-loss statement
payoff statement
estado de solicitaciones
estado legal; situacin legal
estancamiento
estndar/norma/criterio
estndarizacin, normalizacin
estatutos
estimacin
estimar/calcular (que)
estratega
estructura
California Credit Union League
solicatation status
legal status
stagnation
standard
standardization
statutes
estimate (noun)
estimate (verb)
approach
structure
14
SPANISH
ENGLISH
estructura de amortizacin
et al.
et ux.
evaluacin administrativa
examen de auditoria
examen en sitio
examen por concurso, oposicin
examinacin central
excedente de encaje
excedente/sobrante (bienes que sobran),
supervit (estados contables)
excepciones
exceso de mejoramiento
exclusiones
exigir el reembolso anticipado de un prstamo;
exigir el reembolso de un prstamo antes de su
vencimiento
examinacin doble
expectiva inflacinaria
expediente de aviso
expediente de buenos clientes potenciales
expediente de extensin
expediente diario de solicitaciones
exportacin
expropiacin
extendida, endoso
extracto, resumen
extracto de cuenta, estado de cuenta
amortization schedule
et al.
et ux.
management audit
audit examination
on site examination
competitive examination
core examination
excess reserve
surplus
exceptions
over improvement
exclusion
accelerate a loan
dual examination
inflationary expectation
notice file
paid solicit file
extension file
solicitation daily file
export
condemnation
endorsement
abstract
statement of account
F
factor de inters compuesto
facturar por ciclo
fallo
fallo de deficiencia
faltante en caja
fecha de pago
fecha de vencimiento
fiador/garante/co-deudor
fianza de caucin de gravamen de constructor
California Credit Union League
compounding factor
cycle billing
judgment
deficiency judgment
cash shortage
payment date
due date; maturity date
guarantor/co-signer
mechanics lien surety bond
15
SPANISH
ENGLISH
fianza de fidelidad
fianza general, fianza de fidelidad
ficha
fichero
fideicomisario
fideicomiso de inversin en bienes races
fiduciaria; compaa fiduciaria
fiduciario
financiaciones concurrentes
financiamiento; provisin de fondos; de recursos
financieros
financiamento externo
financiamiento interino
financiamiento permanente
financiera
fidelity bond
blanket bond
index card
kardex
trust
real estate investment trust
trust company
fiduciary; trustee
concurrent funding
financing/borrowing; funding; financing
finanziamiento/finanzas
finiquito
firma obligatoria
flotante; circulante; flotante a corto plazo
flujo de caja, flujo de efectivo
flujo de fondos
flujo negativo de fondos
Banco Internacional de Reconstruccin y Fomento
(BIRF), Banco Mundial
fondo
fondo fiduciario, fondos en fideicomiso
Fondo Monetario Internacional (F.M.I.)
fondo rotativo
fondos con perspectivas de crecimiento
fondos de contrapartida/correspondientes
fondos de encaje/reserva
fondos disponibles
fondos mutuos
forzoso, obligatorio
franquicia, privilegio, patente, concesin licensia
fraude
fuente
fuera del balance
revolving fund
growth fund
matching funds
reserve funds
available funds
mutual funds
compulsory
franchise
fraud
source
off-balance
16
SPANISH
ENGLISH
fusionar, consolidar
merge or consolidate
G
ganancia de capital a largo plazo
ganancia neta; rendimiento neto
ganancias; rendimientos
garancias retenidas, utilidades no distribuidas
ganacias/utilidades integras; no distribuidas;
retenidas
garanta
garanta de rendimiento variable
garanta personal
gasto
gasto, costo, egreso
gasto diferido
gastos, egresos operativos
gastos de inversin
gastos de operacin
gastos incurridos, realizados
gastos ordinarios
gestin de los asuntos
gestin del proyecto
girar contra
girar un cheque
giro
giro bancario
giro postal
guaranty; security
variable return security
personal guaranty
expenditure
expense
deferred expense
operational expenses
investment express
operating expenses
incurred expenses
recurrent expenditure (budget)
condition of business
project management
draw upon (to)
draw a check
draft bill sight draft money order
bank draft
money order/postal money order
grfico/grfica
grfico/grfica de series cronolgicas
gravamen
gravamen de constructor
gravamen; derecho de retencin
gravamen existente
gravamen general
gravamen involuntario
gravamen por fallo
gravamen por impuestos no pagados
gravamenes especificos
chart
time series chart
encumbrance
mechanics lien
lien
existing lien
general lien
involuntary lien
judgment lien
tax lien
specific liens
capital gains
net profit
proceeds
retained earnings
undivided earnings
17
SPANISH
ENGLISH
peer group
H
habilitacin de crditos; crdito presupuestario
heredero
hipoteca
hipoteca a plazo fijo
hipoteca con asuncin de la prestamista de los pagos
hipoteca con terminos renegociables
hipoteca cubierta
hipoteca de tasa ajustable
amortizacin negative mxima permitida
aumento annual mximo de la tasa de la hipoteca
puntos
tasa
tasa de introduccin
tasa maxima
hipoteca de tasa fija
hipoteca de tasa variable
hipoteca global
hipoteca secundaria
hipoteca sobre parte del precio de compra
hipoteca tradicional, convencional
historial de crdito
hogar (excencin)
hogar/vivienda multifamiliar
honorario anticipado
allotment (budget)
heir
mortgage
term mortgage
wrap around mortgage
rollover mortgage
blanket mortgage
adjustable rate mortgage (arm)
maximum negative amortization allowed
maximum annual rise in mortgage rate
points
rate
going in rate
maximum rate
fixed rate mortgage
variable rate mortgage
balloon mortgage
junior mortgage
purchase money mortgage
conventional mortgage
credit history
homestead (exemption)
multifamily home
retainer
full time
part time
I
ilquido, no realizable, ilquidez
imperfeccin del titulo
impuestos de bienes races
impuesto de transferencia
impuesto sobre ingresos
incapacidad
inconvertibilidad de la moneda
California Credit Union League
illiguid
cloud on title
real estate tax
transfer tax
income tax
disability
currency inconvertibility
18
SPANISH
ENGLISH
incremento
incumplimiento/demora
indemnizacin
indexacin/indicacin
ndice
Indice de Precios al Consumidor
ndice de facturacin; ndice de rotacin
ndice general
ndice, relacin, coeficiente, proporcin
indirecta
indulgencia de morosidad
inestabilidad
inestable, insolvente
inflacin
informacin basada en transacciones
informe de condicin financiera
informe de crdito/crediticio
informe de pago parcial
informe del rea
ingreso bruto
ingreso diferido
ingreso esperado
ingreso neto
ingreso real
ingresos
ingresos brutos sobre inversiones
ingresos de inversiones
increment
default
indemnity
indexation
index
Consumer Price Index
turnover rate (of business/sales); (of stock)
general index (g.i.)
ratio
indirect
forbearance
instability
unsound
inflation
cash basis reporting
call report
credit report
partial payment report
field report
gross income
deferred income
expected income
net income
real income
income
gross income from investments
investment income
extraordinary income/expense
net operating income (no)
operating income
tenant
tenants in common
facility
insolvency
instrument
monetary policy instruments
liquidity shortage
injunction
lending rate
19
SPANISH
ENGLISH
call rate
fixed-interest rate
prepaid interest
deposit interest
real interest rate
interest waived
interest income from loans
interest paid on borrowings
compound interest
accrued interest
interest short
acting
financial intermediation
financial intermediary
interest paid on savings, deposits
investment
investor
institutional investor
title search
irrevocable
J
juicio hipotecario
jurisdiccin
foreclosure
venue
L
la obtencin, el esfuerzo, la gestin
la plusvala
la varianza
largo plazo (a/de)
letra de cambio
libre de gravamen
lmite/tope de entrega
lmites y fronteras
limpia
linea de crdito
liquidacin
California Credit Union League
SPANISH
ENGLISH
clearing
liquidating agent
liquidity
lis pendens
multiple listing
listing
litigation
carry forward
carryback
maximum rate adjustment
appurtenances
ground rents
M
mapa o estudio (del terreno)
marca que senala linderos entre fincas; mojon; hito
margen
margen fijo
margen finaciero
margen neto
margen neto no operativo
margen operativo bruto
masa monetaria, oferta monetaria
medida(s) administrativa(s), decisin(es)
administrativa(s)
forward market
exchange market
capital market
credit market
black market
market data approach
income approach
share-deposit mix
21
SPANISH
ENGLISH
micro empresa
moneda
moneda corriente
moneda sobrevaluada
moneda subvaluada
monto anulado, cancelado
monto financiado
moratoria
moroso/en estado demoroso de 2 a 6 meses
moroso/en estado demoroso ms de 12 meses
morosidad reciente
moroso/en estado demoroso
movilizacin de ahorros
multa; penalidad
multiplicador
micro enterprise
coin
currency
overvalued currency
undervalued currency
amount cancelled
amount financed
moratorium
delinquent (2 - 6 months)
delinquent over 12 months
recent delinquency
delinquent
savings mobilization
penalty, fine
multiplier
N
neto
no se solicita
no/sin garantizado
normas de auditoria
notificar, notificar una citacin
nuevas emisiones
net
do not solicit
unsecured
audited statement
serve upon
new issues
O
obligaciones a la vista
obligaciones a plazo
obligaciones con el exterior pasivo internacional
obsolescencia
obsolescencia funcional
oferta
oficina de crdito rotativo
opcin
operacin de redescuento
operacional
operaciones burstiles
operaciones con el exterior
orden de cesar y desistir
California Credit Union League
demand liabilities
time liabilities
foreign liabilities
obsolescence
functional obsolescence
offer
revolving credit office
option
rediscount operation
operational
stock market trading/securities trading
external operations
cease and desist order
22
SPANISH
ENGLISH
ordenanza urbanistica
organismo de servicios integrados/de trmites
origen de fondos
zoning ordinance
one-stop agency
sources of funds
P
pacto restrictivo
pagadera a la venta
pagar
pagar hipotecario
pagar sin garanta
pago
pago a plazos
pago adelantado
pago adelantado por completo; liquidacin
prepagada
pago con antelacin; prepagado
pago diferido
pago estandar
pago grande al final, global
pago mnimo
pago no estandarizado
pago parcial
papel
restrictive covenant
due on sale
note; promissory note
mortgage note
unsecured note
payment
payment by installments
buydown
prepayment in full
prepaid
deferred payment
standard payment
balloon payment
minimum payment
non-standard payment
partial payment
securities
particin; divisin
participacin en el derecho-propiedad
pasivo circulante
pasivo contingente
pasivo obligacin; responsabilidad
penalidad por pago adelantado; penalidad por
prepagar
pencin alimenticia
penetracin en la poblacin (ndice de)
pensin para hijos menores
pequea industria
prdida
perodo de gracia
perodo de pago
perodo de liquidacin; cancelacin; amortizacin
California Credit Union League
partition
equity participation
current liabilities
contingent liability
liability
prepayment penalty
alimony
penetration ratio
child support
small industry
loss
grace period
payment period
redemption period
23
SPANISH
ENGLISH
perodo de rescisin
persona jurdica/personera jurdica
personal de campo, fuera de la sede
personera jurdica
piramidacin
plan de accin
plan de crdito rotativo
plan para aditamento de plazos
planificacin financiera
plazo
plazo corto
plica/deposito
poder
poder de venta
poltica normas; directriz
poltica de garanta
poltica de precios
poltica monetaria
pliza de propietario
pliza de proteccin conjunta
pliza de seguro
pliza de seguro de ttulo
pliza hipotecaria
rescission period
body corporate, corporate body, legal character
field staff
corporate body, legal character
pyramidizing
action plan
revolving credit plan
extended payment plan
financial planning
installment
short term
escrow
power of attorney
power of sale
policy (guidelines)
guaranty policy
pricing policy
monetary policy
owners policy
joint protection policy
insurance policy
title insurance policy
mortgage policy
by mutual consent
spokesperson
adverse possession
time share ownership
marketability
position
foreign exchange position
reserve position
price
arms length price
guaranteed minimum price
liquidity preference of the public
asset preference
present (prs)
social benefits
24
SPANISH
ENGLISH
prstamo
prstamo (anticipio/desembolso de)
prstamo a plazos
prstamo balloon, prstamo rembolsable al
vencimiento
prstamo de bienes raices
prstamo de consolidacin
prstamo de construccin
prstamo de consumidor
prstamo de participacin
prstamo de plazo fijo
prstamo de tasa de inters variable
prstamo en estado demoroso
prstamo G.I. o V.A.
prstamo garantizado
prstamo garantizado
prstamo hibrido
prstamo intermedio o permanente
prstamo no garantizado; sin garanta
prstamo rotativo
prstamo sin limites/plazos fijos
prstamo sobre el valor libre de hipoteca
loan
loan advance
installment loan
balloon loan
real estate loan
consolidation loan
construction loan
consumer loan
participation loan
closed-end loan
variable rate loan
loan delinquency
G.I. loan or VA loan
secured loan
guaranteed/secured loan
hybrid loan
take out loan
unsecured loan
revolving loan
open end loan
equity loan
SPANISH
ENGLISH
presupuesto
presupuesto; cotizacin
presupuesto de caja
prima
prima de futuro
prima de seguro
primer tramo de crdito
primera hipoteca
principal, capital
principio de seguridad, liquidez, y rendimiento
principio del trato entre iguales, entre
compaas independientes
procedimiento de constitucin
procedimiento de costes
procedimiento
proceso de datos, procesamiento de datos,
informtica
programa de comercializacin
programas de estabilizacin
prohibicin
promedio
budget
quotation
cash budget
premium
forward premium
insurance premium
first tranche credit
first mortgage
principal
SLY principle
arms length principle
incorporation procedure
cost approach
procedure
data processing
merchanding program
stabilization programs
prohibition
average
26
SPANISH
ENGLISH
direct mail
basis point
break-even point
points
discount points
Q
que devenga/produce intereses
quebrantamiento/incumplimiento de contrato
interest bearing
breach of contract
R
racionalizar; agilizacin
ratio entre gastos e ingresos
razn/relacin de capital propio/prstamos
razn/relacin de fondos propios/activo, relacin
capital a activos
reafirmacin
reajuste
reaseguro
recargo de unidad
streamlining
income expense ratio
capital-loan ratio
capital-asset ratio
recesin
reclamo de seguro
reconciliacin
conciliacin
recuperacin
recuperados en el perodo
red de distribucin; red
redescuentando
redescuento
reembolso
refinanciacin/refinanciamento de deuda
refinanciamiento/renovacin
refinanciar; renovable
rotativo
registrar
registro de accin
registro de actividad de recaudacin
registro de visitas
recession
insurance claim
reconciliation
of accounts
repossession
recovered this period
network
rediscounting
rediscount
reimbursement
debt refinancing/rollover
refinancing/rollover
rollover
revolving (adj.)
recording
record of action
record of collection activity (rca)
record of field calls
reaffirmation
readjustment
reinsurance
unit charge
27
SPANISH
ENGLISH
registros publicos
regla de 78
regulacin z
rehabilitacin
relacin entre deudas e ingresos
relacin entre el prstamo y valor
relacin financiera, estadstica financiera
remesa
rendimiento
rendimiento de inversin
rendimiento de la inversin/recuperacin
rendimiento real
renegociacin/reestructuracin del prstamo
rengln, rubro
renovacin
rentabilidad
renuncia (a un derecho), dispensar, eximir (de una
obligacin)
renuncia de gravamen
renuncia, dispensa
public records
rule of 78
regulation z
rehabilitation
debt to income ratio
loan to value ratio
financial ratio
remittance
rate of return; yield
investment yield
return of investment/recovery
real rate of return
restructure of loan
line item
renewal
profitability
waive, to
representante/apoderado
reserva de contingencia
reserva de imprevistos
reserva legal
reservas, pasivo no exigible
reservas legales
resguardo provisional
responsabilidad conjunta e individual
responsabilidad contingente
responsabilidad financiera
responsabilidad personal
responsabilidades
responsabilidades a largo plazo
responsibilidad, rendicin de cuentas
restablecimiento; reintegracin
restriccin
restricciones de la escritura
restringir, constre
resultado neto de operaciones
proxy
contingency reserve
contingent reserve
legal reserves
reserves
statutory reserve(s), legal reserve(s)
binder or commitment
joint and several liability
contingent responsibility
financial responsibility
personal liability
liabilities
long-term liabilities
accountability
reinstatement
restriction
deed restrictions
constrain
net results of operations
28
SPANISH
ENGLISH
S
saldo
saldo/balance
saldo en efectivo
saldo pendiente, saldo por pagar
saldo pendiente de prstamos demorosos
saldo traspasado
saldos ociosos
salidas; egreso
sefuridad y solidez
segunda hipoteca
seguridad
seguridad; garanta
seguro contra riesgos
seguro contra terceros, de responsabilidad civil
extracontractual
seguro de depsito/aportaciones
seguro de incapacidad
seguro de incapacidad a largo plazo
seguro de incendio y robo
California Credit Union League
account balance
balance
cash balance
outstanding balance
outstanding balance of delinquent loans
balance carried
idle balances
outflow
safety and soundness
second mortgage
safety
collateral
hazard insurance
liability insurance
share/deposit insurance
disability insurance
long-term disability insurance
fire & theft insurance
29
SPANISH
ENGLISH
30
SPANISH
ENGLISH
sucursales
suficiencia de capital
suspensin
branches
capital adequacy
stay
T
tarifar
tarjeta de crdito
tasa
tasa aadida
tasa anual efectiva mxima
tasa anual efectiva (TAE)
tasa compuesta de crecimiento annual
tasa de base fija
tasa de bono del tesoro
tasa de crecimiento
tasa de crecimiento
tasa de descuento
rate making
credit card
rate
add-on rate
maximum annual percentage rate
annual percentage rate (apr)
compound annual growth rate
fixed base rate
t-bond rate
growth rate
rate of growth
discount rate
31
SPANISH
ENGLISH
tenencia conjunta
trmino; condicin; plazo
trmino del prstamo
trminos por morosidad (o atraso)
2+contratal
30-das
60-das
90+
90-das
morosidad contrata
morosidad de primer ano
morosidad reciente
testamento
tipo de cambio
tipo de cambio fijo
tipo de cambio flexible
tipo del dinero a la vista
co-tenancy
term (word); (condition); (to due date)
life of loan
delinquency terms
2+contractual
30-day
60-day
90+
90-day
contractual delinquency
first year delinquency
recency delinquency
will
exchange rate
fixed exchange rate
flexible exchange rate
call money rate
flat rate
title
bearer credit instrument
quieting title
insurable title
base title or basic title
claim deed
credit instrument
marketable title
public debt securities
government securities
administer oaths
cap
total of payments
business-for-self (bsf)
paperwork, proceeding
processing
credit tranche
transaction(s)
transactions with guaranty
discount transaction
speculative transactions
32
SPANISH
ENGLISH
transacciones financieras
transacciones interbancarias
transacciones internas (ilegales)
transferencia; traspaso; traslado
transferencia
transferencias a otras reservas
transferencias a reservas legales
traspasar, pasar a cuenta nueva
traspaso del Diario al Mayor
traspaso, titulo traslativo de dominio
financial transactions
interbank transactions
insider dealings
transfer
transference
transfers to other reserves
transfers to legal reserves
carry over, to
post the ledge, to
conveyance
U
un ao fiscal/calendario
untilidad, ganancias, rendimiento
usos de fondos, aplicacin de fondos
usura
V
valor
valor a la par; valor nominal
valor actual, valor presente
valor agregado
valor amortizado; valor neto despus de la
amortizacin
valor asegurable
valor contable (de libros), valor nominal, valor
en libros
valor del mercado, valor de renta, valor comercial
valor depreciado
valor en libros segn saldo
valor fiscal
valor inicial, precio de compra, de adquisicin
valor justo de mercado, valor a equitativo de
venta
valor lquido en bruto
California Credit Union League
value
par value
present value
value added
net value after amortization
insurable value
book value
market value
depreciated value
remaining maturity
assessed value
historical cost
fair market value
gross equity
33
SPANISH
ENGLISH
valor lquido
patrimonio
plusvala
valor neto
valor nominal
valor real
valores de renta fija
vencimiento
venta simple, al contado
ventajas impositivas
verificacin de empleo
verificacin de ingresos
vivienda
vivienda de torno de llave
volumen
volumen de negocios, rotacin
equity
shareholders interest in company
capital gain, or added value
net value
face value
real value
fixed return security
maturity
outright sale
tax advantage
verification of employment
income verification
housing
turnkey housing
volume
turnover
34