Académique Documents
Professionnel Documents
Culture Documents
1 de 125
Aprendendo Ingls
http://www.aprendendoingles.com.br/businessenglish.shtml
Dicas-L
Edulinks
Contando Histrias
IDPH
HOME
ARQUIVO
BUSINESS ENGLISH
EXPRESSES IDIOMTICAS
FALSOS COGNATOS
VERBOS IRREGULARES
ABREVIAES
Business English
Portugus
Ingls
13 salrio
Christmas bonus
a curto prazo
short-term, current
SOBRE A EFR
EBOOKS
a descoberto
at risk
INGLS ONLINE
a favor de
in favor of
FALE CONOSCO
a granel
in bulk
ordem
to order
prova de fogo
fireproof
prova de roubo
theft-proof
a receber ou a pagar
outstanding receivable or
payable
a termo
forward
a um determinado preo
at a given price
vista
on demand, at sight
below par
abandonment
abandono do trabalho
walkout
abatimento
rebate, abatement
abertura de capital
going public
abertura de inqurito
abertura de inventrio
opening of probate
proceedings
abertura econmica
economic opening
abonado
accommodated
abonador
accommodation maker,
accommodation party
abonar
guarantee; warrant
form-driven approach
abordagem comprobatria
substantive approach
abordagem descendente
top-down approach
abordagem empresarial
business approach
abordar
approach
abrangente
comprehensive
abrir um processo
filing of a lawsuit
ab-rogar
abrogate
absentesmo, absentismo
absenteeism
absorver
absorb
absorver a maior
overabsorb
abuso de autoridade
abuse of authority
R$20,00
10/03/2015 13:43
2 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
ao
ao ao portador
ao bonificada
ao cheia
cum dividend
ao civil
civil action
ao coletiva
class action
ao cominatria
injunction
ao corretiva
remedial action
ao de despejo
eviction
ao de fruio
fruition share
liability action
ao declaratria
declaratory action
ao direta
direct clause
ao em tesouraria
ao escritural
ao executiva
execution proceedings
ao fracionria
fractional share
ao hipotecria
mortgage foreclosure
proceedings
ao julgada improcedente
claim dismissed
ao legal
ao no cotada em bolsa
unlisted security
ao nominativa
ao ordinria
ao ordinria
ordinary lawsuit
ao preferencial
ao revocatria
revocation suit
ao vazia
ex-dividend
acaso
hazard
aceitao
admission, admittance
aceitao
acceptance
aceitar
adopt
aceitar um risco
accept a risk
aceite bancrio
bank acceptance
acceptance
home banking
acidente
accident
acidente coletivo
collective accident
10/03/2015 13:43
3 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
acidente de trabalho
acidente pessoal
personal accident
acionar, processar
sue
acionista
stockholder (USA),
shareholder (UK)
acionista minoritrio
aes (investimentos)
equities
aes alavancadas
leveraged stocks
forfeited shares
secondary stocks -
aes do capital
equity securities
aes do IRB
IRB shares
aes doadas
aes inativas
aes no emitidas
unissued capital
aes normativas
regulatory actions
capital stocks
aes subscritas
subscribed capital
acompanhamento
follow-up; attendance
counselling
acordo amigvel
amicable settlement
acordo comercial
trade agreement
acordo compensatrio
offset agreement
Forward Exchange
Agreement - FXA
acordo de cavalheiros
gentlemen's agreement
acordo de cesso
assignment agreement
deed of assignment
underwriting agreement
(USA)
acordo de cooperao
cooperation agreement,
cooperative agreement
license agreement
acordo de produtividade
productivity agreement
acordo de recompra
buy-back agreement
acordo de voto
voting agreement
10/03/2015 13:43
4 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
acordo extrajudicial
out-of-court settlement
acordo final
closing agreement
futures contract
agreement, contract
acordos de revenda
reverse repurchase
agreements
additional mark up
adaptao
fitness
adendo, aditivo
addendum, addenda
adequao
adequacy
adequado
adeso
adhesion
adiamento
deferment
adiantamento
advance
adiantamentos a empregados
advances to employees
adiantamentos a fornecedores
advances to suppliers
adiantamentos de fregueses,
adiantamentos de clientes
policy loans
adiantar
advance
adiar
adio
addition
adicional
further
adicional noturno
night additional
hazardous activities
additional remuneration
adido comercial
commercial attach
administrao
administration, management
environmental affairs
management
administrao de fideicomissos,
administrao de trust
trust administration
discretionary management of
client funds
line management
administrao de pessoal
personnel management
administrao de risco
risk management
administrao de vendas
sales management
administrao do escritrio
office management
10/03/2015 13:43
5 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
administrao financeira
financial management
management by crisis
management by exception
management by objectives
administrador
administrator, manager
admisso
admission, admittance
admitir pessoal
hire
adotar
follow, adopt
adulterao
adulteration
adulterar
alloy, garble
advertncia
caveat
advogado
advogado de defesa
counsellor
afetar
affect
afetar desfavoravelmentE
adversely affect
afretamento
charter
agncia
agency, branch
diary
agente
agent
agente a del-credere
agente de seguros
insurance agent
direct writer
agente exclusivo
sole agent
agente extraordinrio
commercial contact
agente fiducirio
trustee
agente inspetor
commercial clerk
agente representante
agency
gio
gio no-realizado
unrealized premium
bond premium
agiota
usurer
agitao
wave
agravo
appeal
agroindstria, agroempresa
agribusiness
agropecuria
ajuda
relief
ajuda ampla
extensive aid
ajuda de custo
ajuizamento de causa
filing of a lawsuit
ajustador
adjuster
fine-tune
ajuste
adjustment
10/03/2015 13:43
6 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
retrocative adjustment
ajuste de prmio
premium adjustment
cumulative accounting
adjustments
book adjustments
alavancagem financeira
financial leverage
alavancagem operacional
operating leverage
alcanar, atingir
achieve
aleatrio
random
alfndega, aduana
customs
algoritmo
algorithm
alienao
disposal, sale
divestiture
alienao fiduciria
alienar
alimentao
meals
alquota
rate
alquota de imposto
taxa rate
almoxarifado
alojamento
housing
alta administrao
senior management
boom
hike
altamente endividado
heavily-indebted
alterao
alteration
alterar indevidamente
tamper with
alto funcionrio
senior official
alto nvel
high level
alto risco
high risk
let
alvar
permit
alvar judicial
court order
alvo
target
ambiente de controle
control environment
amenizar
sweeten
amigvel
amicable
amortizao
amortization
amortizao acelerada
accelerated amortization
amortizao de aes
amortizar
amortize
amostra
sample
amostra probabilstica
probability sample
10/03/2015 13:43
7 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
amostra representativa
representative sample
amostragem
sampling
amostragem aleatria
random sampling
amostragem em auditoria
audit sampling
amostragem estatstica
statistical sampling
amostragem estratificada
stratified sampling
amostragem mltipla
multiple sampling
amostragem no estatstica
non-statistical sampling
judgment sampling
amostragem seqencial
sequential sampling
amostragem sistemtica
systematic sampling
wide-range activity
ampliao de crdito
credit extension
amplitude
scope
analfabeto
illiterate
vintaged
analisar
analyse
anlise
analysis
anlise de cargo
job analysis
anlise de concorrncia
competitor analysis
anlise de correlao
correlation analysis
anlise de custo-benefcio
cost-benefit analysis
anlise de desempenho
performance analysis
input-output analysis
anlise de investimento
investment analysis
anlise de mercado
market analysis
anlise de projeto
project analysis
anlise de regresso
regression analysis
anlise de risco
risk analysis
anlise de rotatividade
turnover analysis
anlise de sensibilidade
sensitivity analysis
anlise de sistemas
systems analysis
anlise de tendncias
trend analysis
anlise de variaes
variance analysis
anlise em profundidade
depth analysis
anlise estatstica
statistical analysis
anlise funcional
functional analysis
anlise mercadolgica
ratio analysis
anlise vertical
vertical analysis
analista
analyst
analista financeiro
finacial analyst
anexo
enclosure, exhibit,
attachment
anistia
amnesty
ano anterior
preceding year
calendar year
fiscal year
ano em curso
current year
ano-base
tax base-year
10/03/2015 13:43
8 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
anotar
jot down
advance of approved
budgeted funds
antedatar
antedate, predate
before taxes
seniority
anualizado
annualized
anualmente
yearly
variable annuities
anulao
voidance, annulment
anular
void, annul
ao ano - a.a.
per diem
ao ms - a.m.
aparelhar
furnish
apartar
set aside
apndice
appendix
aperfeioamento de pessoal
staff development
aperfeioamento do produto
product improvement
apertado
tight
aperto de crdito
credit squeeze
aperto, apuro
squeeze
aplicao
application; investment
apoio financeiro
financial support
apoio poltico
political support
aplice
policy
aplice ordem
transferrable policy
aplice a tempo
aplice aberta
open policy
variable policy
aplice anual
annual policy
aplice blanket
blanket contract
aplice coletiva
collective policy
aplice compreensiva
comprehensive policy
open-ended policy
aplice de seguro
insurance policy
aplice flutuante
floater (policy or
endorsement)
aplice global
blanket policy
aplice individual
aplice padronizada
standardized policy
aplice plurianual
multiannual policy
10/03/2015 13:43
9 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
aplice simples
single policy
apontador
timekeeper
aposentadoria
retirement, pension,
superannuation
disability retirement
invalid pension
old-age pension
rate-of-return pricing
aprendizagem programada
programmed learning
aprendizagem, aprendizado
apprenticeship
apresentao
presentation
apresentao e divulgao
apressar
expedite
aprimorar
improve, streamline
apropriao
appropriation, allocation,
apportionment
apropriao de custos
allocation of costs
apropriao de despesas
expense allocation
apropriao indbita
misappropriation, larceny
apropriado
suitable
apropriar
apportion
aprovao
approval
aproveitador
profiteer
aproveitvel
workable
aproximao grosseira
rough approximation
aproximar
approach
aptido
eligibility, fitness
aptido pessoal
personal ability
apto
eligible, capable
aquisio
acquisition
management buyout
leveraged management
buyout
buyout
purchase acquisition
arbitramento
arbitration
arbitramento, arbitragem
arbitrage
arbitrariedade
arbitrariness
rbitro
forum, referee
rbitro, mediador
arbitrator
10/03/2015 13:43
10 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
defray
sustain losses
labor-surplus area
rea comercial
trading area
rea de crescimento
growth area
rea de financiamentos
financing area
rea de negcios
business area
rea de produtos
product area
rea de vendas
sales area
rea operacional
operational area
rea problemtica
problem area
argumento de vendas
selling point
armadilha
pitfall
armador
shipowner
armazm
warehouse, depot
armazm alfandegado
bonded warehouse
armazenamento
storage, warehousing
armazenar
stockpile
arquivar
file
arquivo
file
arquivo confidencial
confidential file
arquivo em suspenso
suspense file
arquivo-mestre
master file
arrazoado
satement of facts
arredondar
round off
arrendador
lessor
arrendamento
leasing
leveraged lease
capital lease
sales-type lease
arrendamento mercantil
commercial leasing
arrendamento operacional
operating lease
financing lease
arrendatrio
leaseholder
arriscar
risk
arrolar
enroll
artesanato
arteso
artisan
aspecto
feature
assalariado
assemblia de acionistas
Extraordinary Stockholders'
General Meeting (USA),
10/03/2015 13:43
11 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
Extraordinary Shareholders'
General Meeting (UK)
Assemblia Geral Ordinria de
Acionistas - AGO
Ordinary Stockholders'
General Meeting (USA),
Ordinary Shareholders'
General Meeting (UK)
valuation assertion
existence assertion
completeness assertion
occurrence assertion
measurement assertion
financial statements
assertions
asseres, afirmaes
assertions
assessor
assessor financeiro
assessorar
advise
assessoria estratgica
legal counsel
assinalar
earmark, indicate
assinatura
signature, subscription
assinatura em branco
blank signature
assistncia tcnica
technical assistance
assistente
assistant
assistente de auditoria
associao
association, membership
Brazilian Association of
Technical Standards
Brazilian Association of
Capital Market Analysts
associao de classe
trade association
auditor's association
Interamerican Association of
Accountants - IAA
Associao Latino-Americana de
Integrao - ALADI
10/03/2015 13:43
12 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
information agency
National Association of
Associao Nacional de Bancos de
Investment Banks and
Investimento e Distribuidoras - ANBID
Securities Dealers
Associao Nacional de Exportadores
de Cereiais - ANEC
National Association of
Cereal Exporters
National Association of
Vehicle Manufacturers
National Association of
Economic Research
assumir
assume
assumir o escritrio
take office
assuno de dvidas
assumption of debts
assuno, suposio
assumption
assunto
matter, subject
atacadista, distribuidor
jobber, wholesaler
atacado
wholesale
atas
minutes
at agora
to date
budget-minded
atestado de antecedentes
atestar
attest, vouch
atinente
relevant
activity
atividade auxiliar
auxiliary activity
atividade bancria
atividade cclica
cyclical activity
atividade econmica
business activity
atividade sazonal
seasonal activity
atividades da operao
business activities
multiple banking
atividades de floating
floating activities
atividades de negociaes e
investimentos
investment banking
offshore
atividades relacionadas a
financiamentos
ativo
asset
liquid asset
long-term asset
pledged asset
ativo circulante
ativo consumvel
wasting asset
10/03/2015 13:43
13 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
ativo contingente
contingent asset
asset backing
quick asset
ativo deprecivel
depreciable asset
ativo diferido
deferred asset
ativo disponvel
available asset
ativo financeiro
financial asset
fixed asset
ativo imobilizado
ativo intangvel
intangible asset
ativo lquido
net assets
ativo monetrio
monetary asset
ativo no circulante
non-current asset
ativo nominal
nominal asset
ativo oculto
hidden asset
ativo permanente
permanent assets
ativo tangvel
tangible asset
ativos arrendados
leased assets
interest-bearing assets
foreclosed assets
ativos de reserva
reserve assets
earning assets
ativos no contabilizados
unrecorded assets
nonmonetary assets,
nonmonetary liabilities
ativos principais
major assets
ativos produtivos
productive assets
non-performing assets
corporate action
ato fortuito
act of God
ato normativo
regulatory act
atraso comercial
sales appeal
atributos
capabilities, characteristics,
attributes
atrito
friction
atual
current
atualizao de sistemas
systems updating
atualizao monetria
monetary restatement
atualizado
up to date, current
atuarial
actuarial
aturio
actuary
audincia
hearing
audincia de instruo
discovery hearing
10/03/2015 13:43
14 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
auditar
audit, exam
auditor
auditor
continuing auditor
auditor externo
external auditor
auditor independente
independent auditor,
independent accountant,
independent public
accountant (USA)
auditor interno
internal auditor
predecessor auditor
auditor principal
principal auditor
principal auditor
auditor recm-contratado
incoming auditor
auditoria administrativa
management audit
auditoria anual
annual audit
audit of accounts
year-end audit
interim audit
external audit
auditoria independente
independent auditing;
independent public
accounting (USA)
auditoria interna
internal audit
auditoria obrigatria
statutory audit
auditoria operacional
operational audit
auditoria peridica
periodic audit
auditoria preliminar
preliminary audit
auditoria recorrente
recurring audit
simultaneous audits
auferir
earn
aumentar
increase
write up
aumento
increase
aumento de capital
capital increase
aumento de preo
price increase
appraisal increment
sick leave
austeridade monetria
monetary stringency
autarquia
autarchy
autenticar
authenticate, notarize
10/03/2015 13:43
15 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
autntico
auto-avaliao
self appraisal
autofinanciamento
self-financing
automao
automation
autnomo
autonomous; freelance
worker
autoridade competente
pertinent authority
governmental taxing
authority
binding authority
autoridades da imigrao
immigration authorities
autoridades normativas
regulatory authorities
autorizao
authorization
autos de processo
case records
auto-seguro
self-insurance
auto-suficincia
self-sufficiency
autuao
auxiliar
ancillary
auxiliar de escritrio
junior clerk
auxlio creche
auxlio-doena
auxlio-funeral
funeral grant
auxlio-maternidade
maternity assistance
auxlio-natalidade
birth grant
aval
guarantee, aval
avaliao
appraisal, evaluation,
valuation
avaliao de cargo
job evaluation
avaliao de crdito
credit rating
avaliao de desempenho
performance evaluation,
performance appraisal
avaliao de estoques
inventory valuation
avaliao de mercado
market appraisal
avaliao de risco
risk assessment
avaliador
appraiser, valuer
avaliar
evaluate, appraise
avaliar novamente
reappraise
avalizao do projeto
project assessment
avano importante
break-through
avaria
damage
aventureiro
adventurer
averbar
avisar
advise
10/03/2015 13:43
16 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
aviso
notice, advice
aviso de crdito
credit advice
aviso de entrega
delivery notice
aviso de remessa
remittance advice
aviso de sinistro
aviso prvio
baixa
write-off
write off
retirement (disposal of
property and equipment)
baixo risco
low risk
balana comercial
trade balance
balancear
offset; balance
balancete
trial balance
balancete de verificao
trial balance
balancete final
balano de pagamentos
balance of payments
balano intermedirio
balano patrimonial
balance sheet
balco
counter
bancarrota
bankruptcy
banco
bank
banco agente
agent bank
banco comercial
commercial bank
banco correspondente
correspondent bank
banco de atacado
wholesale bank
banco de compensao
clearing bank
banco de investimentos
investment bank
banco depositrio
depositary bank
banco emissor
bank of issue
banco hipotecrio
mortgage bank
Banco Interamericano de
Desenvolvimento - BID
Interamerican Development
Bank - IDB
banco licenciado
licensee bank
banco mltiplo
multiple bank
10/03/2015 13:43
17 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
exchange band
banqueiro
banker
barganha
bargain
barreira alfandegria
customs barrier
barreiras comerciais
trade barriers
base
basis; ground
carrying basis
comprehensive basis of
accounting
base de custo
cost basis
base monetria
monetary basis
recurring basis
bases tcnicas
technical bases
bem do imobilizado
bem fungvel
fungible asset
bem inativo
bem infungvel
non-fungible asset
bem mvel
bem-conceituado
reputable
bem-conhecido
well known
bem-estabelecido
well established
bem-estar social
social welfare
bem-feito
well done
bem-informado
well informed
beneficiamento
processing
beneficirio
beneficiary
beneficirio do segurado
benefcio
benefit
benefcio marginal
marginal benefit
benefcio mnimo
minimum benefit
benefcios adicionais
fringe benefits
benefcios de aposentadoria
retirement benefits
benefcios ps-aposentadoria
post-retirement benefits
benfeitoria
improvement
leasehold improvement
bens
effects, assets
bens alodiais
absolute title
bens de capital
capital goods
bens de consumo
consumer goods
consumer durables
bens durveis
durable goods
bens em condomnio
jointly-owned assets
bens empenhados
pledged assets
bens imveis
bens no-durveis
non-durable goods
bens semoventes
livestock
bitributao
double taxation
boa-f
good faith
10/03/2015 13:43
18 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
boletim informativo
newsletter
boleto
bolsa de empregos
employment exchange
bolsa de futuros
futures exchange
bolsa de mercadorias
commodity exchange
bolsa de valores
stock exchange
bolsa educacional
educational grant
bolsas de seguros
insurance exchange
bonificao
bonus, gratuity
bonificao (advertising)
bonificao em aes
stock dividend
bnus
bonus
bnus de emisso
stock warrant
bnus de subscrio
subscription bonus
box de opes
options box
brochura
brochure
bruto
gross
burlar
bypass
burocracia
bureaucracy, redtape
(informal)
buscar opinies
cabealho
letterhead
cabo (dlar-cabo)
cable
cadastro
cadeia de distribuio
distribution chain
caducado
lapsed
caducar (patente)
forfeit, lapse
caducidade
lapse
caixa
cash; cashier
caixa de banco
bank teller
caixa de sugestes
suggestion box
caixa dois
caixa e bancos
10/03/2015 13:43
19 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
caixa em mos
cash in hand
caixa pequeno
petty cash
caixa-forte
strong-room
caixa-forte subterrnea
vault
calcular
calcular mal
miscalculate
probability
cmara de comrcio
cmara de compensao
clearing house
cmbio
exchange
cmbio bloqueado
blocked exchange
cmbio contratado
contracted exchange
camel
street peddler
canal de comunicao
channels of communication
canal de distribuio
channel of distribution
cancelamento
cancellation
cancelamento
cancelling
candidato
applicant, candidate
canhoto de cheques
counterfoil
canhoto de documentos
stub
canibalizar
cannibalize
capacidade
competence
capacidade
capacity
capacidade de endividamento
borrowing capacity
earnings capacity
capacidade de julgamento
judgment
literacy
customer creditworthiness
capacidade de pagar
ability to pay
capacidade ideal
ideal capacity
capacidade instalada
installed capacity
capacidade ociosa
idle capacity
capacidade operacional
operating capacity
capacidade produtiva
productive capacity
capacidade, competncia
capacity
foreman
10/03/2015 13:43
20 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
capital
capital
capital autorizado
authorized capital
capital contaminado
tainted capital
working capital
capital de risco
capital declarado
declared capital
capital emitido
issued capital
capital estrangeiro
foreign capital
capital excedente
capital fixo
fixed capital
capital integralizado
paid-in capital
capital mnimo
minimum capital
capital no-integralizado
unpaid capital
capital nominal
nominal capital
capital segurado
amount insured
non-voting capital
capital subscrito
subscribed capital
risk-based capital
capitalista
capitalist
capitalizao
capitalization
capitalizao de juros
interest capitalization
capitalizar
capitalize
financial funding
caracterstica
feature
carga
cargo
carga a granel
bulk cargo
carga area
air freight
carga de trabalho
working load
carga tributria
tax burden
carimbo de borracha
rubber stamp
carn-leo
carreto
cartage
carta branca
carte blanche
carta complementar
side letter
carta de conforto
comfort letter
carta de apresentao
Letter of representation
no default letter
10/03/2015 13:43
21 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
carta de contratao
engagement letter
carta de crdito
carta de encaminhamento
cover letter
carta de inteno
letter of intent
carta de representao
letter of representantion
carta de representao da
administrao, carta de
responsabilidade da administrao
(aud.)
management representation
letter
carta patente
carta-circular
circular letter
job card
carto de banco
bank card
carto de crdito
credit card
carto de dbito
debit card
carto magntico
ATM cashcards
consent letter
carteira de emprstimos
loan portfolio
carteira de investimentos
investment portfolio
carteira de negcios
book of business
carteira de pedidos
backlog
cartel
cartel
cartes de assinaturas
signature plates
cartrios pblicos
public records
caso
case
caso fortuito
act of God
casualidade
fortune
catalisador
catalyst
catlogo
catalogue
cauo
escrow, collateral
caucionrio
surety
cautela
caution
cedente, cessionrio
transferer, transferor;
assignor
ceder resseguro
cede reinsurance
cdula de anlise
analytic schedule
clulas de trabalho
work cells
censo
census
10/03/2015 13:43
22 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
cost center
centro de lucros
profit center
centro de negcios
trade center
stock certificate
certificado de aturio
actuary's certificate
certificado de avaria
damage certificate
certificado de origem
certificate of origin
Certificado de Participao em
Reflorestamento - CPR
Certificate of Participation in
Reforestation
Certificado de privatizao - CP
Privatization Certificate - CP
certificado de seguro
insurance certificate
certificado de transferncia
pass-through certificate
certificado provisrio
interim certificate
cesso
assignment
transfer of ownership
cessionrio
transferee, assignee
cesta bsica
cesta de ndices
basket of indices
cesta de moedas
basket of currencies
boss
cheque
cheque administrativo
banker's check
cheque avulso
counter check
cheque cancelado
cancelled check
cheque cruzado
crossed check
cheque de viagem
traveler's check
cheque em branco
blank check
cheque no descontado
unpresented check
post-dated check
10/03/2015 13:43
23 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
bounced check
cheque visado
ciclo comercial
trade cycle
ciclo contbil
accounting cycle
ciclo de negcios
business cycle
ciclo de produo
production cycle
ciclo econmico
economic cycle
ciclo operacional
operating cycle
cidado; cidadania
citizen; citizenship
cifrao
encryption
cifras
figures
cifras arredondadas
round figures
cilada
pitfall
cinta transportadora
conveyor belt
circularizao
circularization
ciso parcial
split-off
ciso total
split-up
citao
subpoena
citao judicial
citation
classificao
classificao de pessoal
personnel rating
bank rating
classificao do desempenho
performance rating
merit rating
classificar
graduate
clusula
clause
clusula adicional
supplementary contract
clusula de abandono
abandonment clause
clusula de ajuste
escalation clause
clusula de arbitramento
arbitration clause
clusula de cobertura
coverage clause
clusula de contrato
provision
clusula de franquia
dedeuctible clause
clusula de guerra
war clause
clusula de invalidez
disability clause
any-driver clause
clusula de rateio
coinsurance clause
clusula de reajuste
escalator clause
clusula de reposio
replacement clause
acceleration clause
clusula hipotecria
mortgage clause
clusulas restritivas
restrictive covenants
cliente
customer, client
customer in credit
10/03/2015 13:43
24 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
cliente do exterior
overseas customer
clientela
clientele
clientes principais
major clients
covered
cobertura
coverage
cobertura
insurance cover
cobertura bsica
basic coverage
cobertura cambial
cobertura de capital
capital cover
cobertura de mortalidade
mortality coverage
supplementary catastrophe
coverage
additional cover
cobertura total
full coverage
cobrador
collector
cobrana
collection
cobrvel
collectible
cobrir as despesas
defray
codificao
coding, codification
cdigo civil
civil code
cdigo comercial
commercial code
cdigo penal
penal code
cdigos de autenticao
authentication codes
cdigos de identificao
identification codes - ID
coeficiente
coefficient
coeficientes-chave
key ratios
lockboxes
coligada
associated company
coliso
collision
placing of reinsurance
colocao direta
direct placement
colocao privada
colocao pblica
private placements
coluso
collusion
com a presente?
herewith
com defeito
out of order
com desconto
at a discount
com direitos
cum rights
com dividendo
cum dividend
10/03/2015 13:43
25 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
com falta de
lacking
combinao
combination
business combination
comercializao
commercialization
comerciante
trader
comrcio
trade, commerce
bilateral trade
foreign trade
comrcio interno
domestic trade
commission
spread
audit committee
steering committee
Export Incentives
Commission
comisso de resseguro
reinsurance commission
Brazilian Securities
Commission - CVM
commissions retained on
significant operations
sales commission
comisses de trabalhadores
workers' councils
commissions on premium
issued
commissions on retroceded
premiums
comit
committee
comit de administrao
management committee
International Accounting
Standards Committee - IASC
policyowner examining
committee
comit executivo
executive committee
International Auditing
Practices Committee - IAPC
ad-hoc committee
10/03/2015 13:43
26 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
companhia
company
holding company
companhia de investimentos
investment company
companhia de seguros
insurance company
companhia hipotecria
companhia operante
operating company
companhias cedentes
ceding companies
insurance consortia
comparability
comparecimento
attendance
compartilhamento de termpo
time sharing
compensao
clearing, compensation
compensao de cheques
check clearing
compensao de ttulos
papel clearing
loss compensation
compensar (v)
compensar um cheque
clear a check
competncia no cargo
job competence
professional competence
compilao
compilation
componente
component
comportamento de compradores
buyers' behavior
comportamento do consumidor
consumer behavior
professional behavior
compra
purchase
lump-sum purchase
purchase of consumption
materials
buyer, purchaser
to be long
compreender
compromisso
commitment, agreement
compromisso obrigatrio
binding commitment
capita commitment
proof of loss
comprovante
supporting document,
voucher
10/03/2015 13:43
27 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
comprovante de caixa
cash voucher
comprovante de lanamento
journal voucher
comunho de bens
common property
comunicao
communication
comunicao do sinistro
loss communication
comunicado impresa
press release
comutao
commutation
concedente de crdito
credit grantor
matching concept
conceito de relevncia
materiality concept
conceituada reputao
preeminent reputation
concesso
concession
concesso de crdito
extension of credit;
underwriting
concessionrio
dealership
concessor de emprstimos
lender
concessor de licena
licensor
concluso
conclusion
conclusion reached
conclusivo
conclusive
concordar
comply
concordar, contribuir
concur
concordata
receivership, arrangement
with creditors
concorrncia
competition
concorrncia desleal
unfair competition
concorrncia pblica
public bid
concorrente
competitor
concorrente desconhecido
dark horse
loan covenants
condies de crdito
credit terms
condies de licitao
bidding conditions
condies de venda
be better off
confeco
clothing manufacture
conferncia
conference
conference call
proof of transactions,
checking of transactions
conferir
check
confiabilidade
reliability
confiana
confidence
confivel
reliable
10/03/2015 13:43
28 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
confidencial
confidential
confirmao
confirmation
confirmao bancria
bank confirmation
confirmao de recebimento
acknowledgement of receipt
confirmao negativa
negative confirmation
confirmao positiva
positive confirmation
incoming confirmation
confiscar
confiscate
conflito de interesses
conflict of interests
congelar
freeze
conglomerado
conglomerate, group
Congresso Nacional
National Congress
conhecimento de embarque
bill of lading
air waybill
estate
quasi-reorganization
conselho consultivo
taxpayers' council
Conselho de Desenvolvimento
Industrial - CDI
Industrial Development
Council
conselho diretor
board
conselho fiscal
National Council of
Informatics and Automation
Conselho Nacional de
Telecomunicaes - CONTEL
National Council of
Telecommunications
10/03/2015 13:43
29 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
Regional Council of
Administration Technicians CRTA
consenso
consensus
consentimento
assent
conseqncia
consequence; outcome
conseqncias fiscais
tax consequences
conservadorismo
conservatism
consignao (em)
consignment (on)
consignador
consignor
consignatrio
consignee
consolidao
consolidation
line-by-line consolidation
consrcio
consortium
consrcio de bancos
bank syndicate
construes em andamento
construction in progress
construir
build
consubstanciar, comprovar
consulta
consultation
consultor de investimentos
investment advisor,
investment adviser (UK)
consultoria de organizao
management consulting
consumidor
consumer
consumidor final
ultimate consumer
consumidor interno
domestic consumer
consumo
consumption
consumo de material
material usage
conta
account
conta bancria
bank account
conta bloqueada
blocked account
conta cativa
captive account
conta congelada
frozen account
conta conjunta
joint account
conta corrente
current account
conta de adiantamento
conta de capital
capital account
doubtful account
conta de compensao
memorandum account,
contra-account
conta de controle
controlling account
nostro account
10/03/2015 13:43
30 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
conta de despesa
expense account
conta de poupana
savings account
hold-mail account
conta do resultado
income account
conta em aberto
open account
conta em forma de T
T-account
conta em suspenso
suspense account
conta garantida
secured account
conta inativa
dormant account
conta pessoal
personal account
conta pr-memria
memorandum account
conta subsidiria
subsidiary account,
subaccount
conta transitria
conta vinculada
blocked account
contabilidade
accounting, accountancy
contabilidade criativa
creative accounting
contabilidade de custos
cost accounting
contabilidade fiduciria
fiduciary accounting
contabilidade financeira
financial accounting
(=general acc.)
contabilidade geral
general accounting
(=financial acc.)
contabilidade gerencial
management accounting
contabilidade industrial
industrial accounting
contabilidade integrada
integrated accounting
inflation accounting
contabilidade tributria
tax accounting
contabilizar
deposit account
contador
accountant
contador auxiliar
junior accountant
contador snior
senior accountant
contador-geral
chief accountant
cicle count
contagem de estoques
securities' count
rotation counts
test counts
contaminar
taint
conta-movimento
contas a pagar
accounts payable
10/03/2015 13:43
31 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
contas a receber
accounts receivable
factored receivables
merchant accounts
contact
contemplar, considerar
contemplate
contedo
contents
contingncia
contingency
contingncia de ganho
gain contingency
contingncia fiscal
tax contingency
continuao
continuation
continuar
continuidade
continuity
going-concern
contornar
bypass
contrabando
smuggling, contraband
contrao de crdito
tightening of credit
contra-entrega
on delivery
contrapartida
balancing item
contrapartida de lanamento
contra entry
contratao
hiring
engagement
contratar pessoal
hire
long-dated contract,
long-term contract
contrato a termo
forward contract
contrato vista
spot contract
turn-key contract
contrato de cmbio
contrato de comodato
contrato de compra
purchase contract
contrato de dvida
debt agreement
loan agreement
contrato de futuros
futures contract
contrato de opo
option contract
10/03/2015 13:43
32 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
contrato de vendas
sales contract
cost-plus contract
contratos de derivativos
derivatives contracts
enforceable contracts
contribuio de capital
capital contribution
profit contribution
contribuio social - CS
social contribuition
individual taxpayer
corporate taxpayer
controlada
jointly-controlled company
controlling company
controle
control
controle administrativo
administrative control
controle cambial
exchange control
controle compensatrio
compensating control
controle contbil
accounting control
controle de custos
cost control
controle de estoques
inventory control
controle de material
material control
controle de poluio
pollution control
controle de produo
production control
controle de qualidade
quality control
controle do razo
ledger control
controle interno
internal control
controle operacional
operational control
controle oramentrio
budgetary control
controles
management controls
controles de deteco
detective controls
controles de preos
price controls
controles de processamento
processing controls
controles diretos
direct controls
controles independentes e da
administrao
management and
independent controls
controles preventivos
preventive controls
controles-chave
key controls
10/03/2015 13:43
33 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
conveno contbil
accounting convention
converso
conversion, translation
translation of foreign
currency
conversibilidade
convertibility
convico
confidence
cooperao internacional
international cooperation
cooperativa
cooperative
Coordenao de Informaes
Econmico-Fiscais - CIEF
Coordenador da Administrao do
Trabalho - CAT
Coordenador do Sistema de
Arrecadao - CSA
International Finance
Corporation - IFC
correo de um erro
correction of an error
correo monetria
monetary restatement,
price-level restatement
correio
post office
correio eletrnico
eletronic mail
correio rpido
courier
correr riscos
take risks
vostro account
corretagem
brokerage
corretor
broker
corretor de investimentos
investment broker
corretor de seguros
insurance broker
corretor de valores
corretoras de hipotecas
corte de custos
cost cutting
corte de documentao
cut-off
co-seguro
coinsurance
costume, hbito
common practice
cota
quota
cotao
quotation
underbid
overrate
cotista
quotaholder
CPF
creditar
credit
crdito
credit
crdito ampliado
extended credit
crdito ao consumidor
consumer credit
crdito comercial
trade credit
crdito de exportao
export credit
10/03/2015 13:43
34 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
crdito de importao
import credit
doubtful debt
crdito diferido
deferred credit
crdito extraordinrio
extraordinary credit
crdito fiscal
tax credit
crdito irrevogvel
errevocable credit
crdito rotativo
revolving credit
crditos documentrios
documentary credits
crditos em liquidao
delinquent accounts
receivable
government-guaranteed
credits
credor
creditor
credor hipotecrio
mortgagee
credor preferencial
preferred creditor
credor quirografrio
ordinary creditor
crescer (v)
crescimento (s)
increase, growth
crescimento de consumo
consumption growth
crescimento econmico
economic growth
crise de liquidez
liquidity squeeze
critrio, critrios
criterion, criteria
cronograma
culpa
fault
cumprir
fill
cumprir (prazos)
meet
cupom
coupon
curador
trustee
curso intensivo
crash course
curva de aprendizado
learning curve
curva de freqncia
frequency curve
curva de rendimento
yield curve
custeio
costing
custeio direto
direct costing
custeio marginal
marginal costing
absorption costing
batch costing
job costing
custo
cost
custo administrado
managed cost
custo amortizado
amortized cost
custo anormal
abnormal cost
custo bsico
custo comparativo
comparative cost
custo corrente
current cost
pension cost
10/03/2015 13:43
35 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
custo de converso
conversion cost
custo de distribuio
distribution cost
custo de fabricao
manufacturing cost
custo de manuseio
handling charge
custo de mo-de-obra
labor cost
custo de oportunidade
opportunity cost
custo de paralisaes
cost of stoppages
personnel cost
process cost
custo de produo
custo de reposio
replacement cost
custo de transporte
transportation cost
custo de vendas
cost of sales
custo de vida
cost of living
custo depreciado
depreciated cost
custo diferencial
differential cost
custo direto
direct cost
custo do dinheiro
cost of money
custo efetivo
actual cost
custo especfico
specific cost
custo fixo
fixed cost
custo histrico
historical cost
custo imputado
imputed cost
custo incorrido
incurred cost
custo indireto
indirect cost
custo inicial
start-up cost
custo intangvel
intangible cost
custo marginal
custo mdio
average cost
custo no recuperado
unrecovered cost
custo no-controlvel
uncontrollable cost
custo no-expirado
unexpired cost
custo operacional
operating cost
custo original
original cost
custo ou mercado
cost or market
custo padro
standard cost
custo primrio
prime cost
custo programado
custo real
custo residual
residual cost
custo suplementar
supplementary cost
custo total
full cost
10/03/2015 13:43
36 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
custo unitrio
unit cost
custo varivel
variable cost
custo-benefcio
custdia
custody, safekeeping
custodiante
custodian
custos advocatcios
legal expenses
custos de aquisio
acquisition costs
costs of performing
remediation, costs of
performing repairs
custos de explorao
exploration costs
custos de rejeio
rejection costs
environmental remediation
costs
custos diferidos
deferred costs
custos eventuais
contingent costs
shut-down costs
overhead costs
custos incidentais
incidental costs
cost underrun
prepaid costs
custos semifixos
semi-fixed costs
custos semivariveis
semivariable costs
cost overrun
dados permanentes
standing data
dados, informaes
data
dano
damage
dar nfase
place emphasis on
dar entrada
enter
dar f
bear witness
empower
DARJ
data da emisso
date of issue
data da transao
trade date
transaction date
data de encerramento
closing date
data de entrega
delivery date
data de liquidao
settlement date
data de registro
data de repactuao
value date
data de vencimento
data de vigncia
effective date
10/03/2015 13:43
37 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
reporting date
data fatal
deadline
data final
deadline
data-limite
deadline
at law
hereunder
de direito
de jure
de fato
de facto
de luxo
de luxe
de ltima hora
last-minute
debnture
debenture
debntures de fruio
fruition debentures
debitado a menos
undercharged
debitar
debit
dbito
charge, debit
direct debit
dbitos de honorrios
fee charges
dbitos de servios
dbitos internos
house debits
dbitos no-lanados
unposted debits
decepo
disappointment
make-or-buy decision
Annual Declaration of
Economic Movement
adjudication of bankruptcy
declarao de imposto
tax return
Declaration of Information
on Excise Tax
return
declarao falsa
misrepresentation, falsified
return
affidavit
10/03/2015 13:43
38 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
parecer
declaraes
representations, returns,
filings
call to order
decodificar
decode
decolar (empresa)
take off
decreto
decree
Decreto-Lei - DL
Decree-Lay - DL
decurso de prazo
lapse of time
deduo
deduction
deduo fiscal
tax deduction
deduo na fonte
deduction at source
dedutvel, dedutibilidade
deductible, deductibility
deduzir
extract
defasagem
lag
defasagem cambial
defeito
fault
deferimento
granting
deficincia
deficiency, shortfall
deficincias
shortcomings
dficit
deficit
dficit acumulado
accumulated deficit
dficit atuarial
actuarial deficit
dficit comercial
trade deficit
definio
definition
definitivo
definite
deflao
deflation
defraudao
defraudation, fraud
deixar cair
drop
del credere
del credere
delegao
mandate
delegao de autoridade
delegation of authority
delegao de poderes
delegation of powers
deliberao
deliberation
demanda
demand
demanda crescente
rising demand
demanda global
overall demand
demanda inelstica
inelastic demand
demisso
dismissal
unfair dismissal
demitir-se
resign
demoo
demotion
statement of changes in
stockholders' equity (USA),
statement of changes in
shareholders' equity (UK)
demonstrao de lucros
statement of earnings
10/03/2015 13:43
39 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
statement of retained
earnings
statement of changes in
financial position, statement
of changes of condition
demonstrao do resultado
income statement
Financial Statements
Together with Report of
Independent Public
Accountants
condensed financial
statements
demonstraes financeiras
consolidated financial
consolidadas, demonstraes contbeis
statements, group accounts
consolidadas
demonstraes financeiras
financial statements
denominadas em moeda estrangeira,
denominated in foreign
demonstraes contbeis denominadas
currency
em moeda estrangeira
demonstraes financeiras em moeda
de poder aquisitivo constante,
demonstraes contbeis em moeda de
poder aquisitivo constante
financial statements in
constant currency
demonstraes financeiras
intermedirias/intercalares,
demonstraes contbeis
intermedirias/intercalares
demonstraes financeiras no
auditadas, demonstraes contbeis
no-auditadas
unaudited financial
statements
demonstraes financeiras
reformuladas/reapresentadas,
demonstraes contbeis
reformuladas/reapresentadas
demonstraes financeiras,
demonstraes contbeis
financial statements,
accounting statements
demonstraes financeiras,
all purpose financial
demonstraes contbeis para uso geral statements
demonstraes pro forma
10/03/2015 13:43
40 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
Demonstrativo do Coeficiente de
Reduo do Imposto de Importao DCR
denominao
denomination
denominao social
company name
densidade
density
in the money
denncia
denouncement, accusation
departamentalizao
departmentalization
departamento de compras
purchase department
departamento de conferncias
departamento de contabilidade
accounting department
Departamento de Registro e
Fiscalizao do Capital Estrangeiro FIRCE
Department of Registration
and Supervision of Foreign
Capital
departamento de treinamento
training department
departamento de vendas
sales department
National Treasury
Department
Departamento Nacional de
Telecomunicaes - DENTEL
National Department of
Telecommunications
departamento pessoal
personnel department
dependente
dependent
depositante
depositor, bailor
depositar
deposit
depositrio
depositary, bailee
voting trust
depsito
deposit; depot
depsito a prazo
depsito vista
Bonded Distribution
Warehouses
depsito bancrio
bank deposit
depsito de margem
margin deposit
depsito de poupana
savings deposit
depsito reembolsvel
refundable deposit
depsitos especiais
special deposits
brokered deposits
depsitos interfinanceiros
interfinancial deposits
depsitos judiciais
judicial deposits
interest-bearing deposits
depreciao
depreciation
depreciao acelerada
accelerated depreciation
10/03/2015 13:43
41 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
depreciao acumulada
accumulated depreciation
depreciao linear
straight-line depreciation
depreciar
depreciate
deprecivel
depreciable
depresso
depression
depresso econmica
economic depression
deputado
deputy
derivativos
derivatives
derramamento
spillage
desacelerao
slow-down
desacordo
disagreement
desacostumado
unaccustomed
desgio
desaprovar
disapprove
descapitalizado
undercapitalized,
decapitalized
descarregar
unload
descarrilar
derail
descentralizao
decentralization
descentralizar
decentralize
descobertas
findings
descobrir
uncover
mistrust
descontar
discount
descontar (cheque)
cash in
descontinuao
desconto
discount, allowance
bond discount
volume discount
desconto comercial
trade discount
desconto indevido
undue deductions
cash discount
lost discount
purchase discount
sales discount
predatory discounts
descrdito
discredit
descrever
describe
descrio de cargo
job description
descumprimento
non-compliance
desdobramento de contas
breakdown of accounts
desembarao alfandegrio
customs clearance
desembarcar
disembark
10/03/2015 13:43
42 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
desembolso
disbursement, outlay
desembolso de caixa
cash disbursement
desembolsos de capital
capital outlays
desempenho
performance
high-level performance
desempenho global
overall performance
desempregado
jobless, unemployed
desemprego
unemployment
desenbolsar
spend
desenhar
design
desenvolvimento
development
desenvolvimento de sistemas
systems development
desenvolvimento econmico
economic development
desenvolvimento imobilirio
Highway Development
Company
desequilbrio
instability
desequilbrio econmico
economic distress
trade imbalance
desestabilizar
destabilize
desfalque
defalcation, embezzlement
desguarnecer, desmontar
dismantle
designao
assignment
designar
design
designar novamente
reappoint
desistir
quit
desmembramento
dismemberment
desmembramento de aes
desmonetizao
demonetization
desnacionalizao
denationalization
desobedincia
disobedience
desobrigar
release
desonesto
dishonest
despachante alfandegrio
customs broker
despachar
dispatch, expedite
despacho
dispatch
desperdcio
waste
desperdcio normal
normal spoilage
despesa
expense
collection charge
despesa de comercializao
acquisition cost
despesa de entrega
delivery expense
despesa de fabricao
manufacturing expense
despesa de publicidade
advertising expense
despesa diferida
deferred charge
non-recurring expense
despesa financeira
financial expense
departmental overhead
10/03/2015 13:43
43 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
despesa recorrente
recurring expense
accrued liabilities
landing charges
product development
expenses
despesas de escritrio
office expenses
despesas de organizao
organization expenses
despesas de viagem
traveling expenses
despesas desembolsadas
out-of-pocket expenses
direct manufacturing
expenses
despesas diversas
sundry expenses,
miscellaneous expenses
period costs
despesas gerais
general expenses
unabsorbed burden,
unabsorbed overheads
despesas indiretas
despesas legais
legal expenses
despesas no-operacionais
nonoperating expenses
despesas operacionais
operating expenses
prepaid expenses
despesas pr-operacionais
pre-operating expenses
desprovido de
lacking
desregulamentao
deregulation
destacvel
detachable
appropriated surplus
destinao de recursos
application of resources
desvalorizao
devaluation
desvalorizao da moeda
currency devaluation
desvantagem
disadvantage
desvio
switch
desvio padro
standard deviation
policyholder
deteriorao
deterioration, impairment
deturpar
garble
devedor
devedor hipotecrio
mortgager
slow payers
10/03/2015 13:43
44 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
devida diligncia
due diligence
devoluo
return
return to vendor
dirio
journal
dirio auxiliar
subsidiary journal
dirio geral
general journal
Dias de carncia
days of grace
diferena cambial
exchange difference
maturity gap
diferena salarial
salary difference
diferena, distino
difference
permanent differences
temporary differences
diferimento
deferment, deferral
diferir
defer
diferir, divergir
differ
digno de confiana
trustworthy
diluio
dilution
diminuir
decrease
dinheiro
money
dinheiro barato
cheap money
dinheiro em caixa
cash on hand
dinheiro ocioso
idle money
pocket money
call money
direito
right
direito a voto
voting right
direito adquirido
direito autoral
copyright
direito comercial
commercial law
direito contratual
contractual right
direito de regresso
preferential subscription
right
direito mercantil
mercantile law
10/03/2015 13:43
45 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
customs duties
direitos de lavra
mining rights
direitos de subscrio
subscription rights
unasserted claim
diretor
director
diretor administrativo
administrative director
diretor financeiro
finance director
diretoria
board of directors
treasurer
Diretriz contbil
accounting policy
diretrizes
policies
dirigentes sindicais
union officers
discordncia, dissidncia
dissent
discordar
disagree
discrepncia
discrepancy
discriminao de contas
breakdown of accounts
discriminar
itemize, discriminate
discurso
speech
discutir, debater
discuss
dispndio
expenditure
costly, expensive
dispensa
waiver
dispensa de empregados
layoff, redundancy
dispensar de um pagamento
discharge
disponibilidade de moeda
money supply
disponvel
dispor de recursos
afford
dispositivos estatutrios
statutory provisions
disseminar
dissdio coletivo
dissoluo
dissolution
distino
award
distorcer
distort
distribuio
distribution
distribuio de custos
cost allocation
payroll distribution
disposition of resources,
application of resources
distribuidor
distributor
10/03/2015 13:43
46 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
securities dealers
distrito
district
riot
divergncia
discrepancy, divergence,
disagreement
diversificao
diversification
diversos
sundry, other
dvida
debt
short-term debt
long-term debt
floating-rate debt
dvida externa
dvida fundada
funded debt
dvida incobrvel
bad debt
dvida nacional
national debt
dvida no-corrente
non-current debt
dvida principal
senior debt
dvida pblica
public debt
subrodinated debt
dividendo
dividend
dividendo cumulativo
cumulative dividend
dividendo declarado
declared dividend
dividendo em dinheiro
cash dividend
dividendo em espcie
dividend in kind
dividendo fixo
fixed dividend
interim dividend
dividendo no-cumulativo
non-cumulative dividend
dividendo no-reclamado
unclaimed dividend
dividendo obrigatrio
compulsory dividend
dividendo preferencial
preferred dividend
dividendo proposto
proposed dividend
dividendos a pagar
dividends payable
dividendos atrasados
dividends in arrears
disclosure
divulgao adequada
adequate disclosure
full disclosure
parenthetic disclosure
divulgao suplementar
supplemental disclosure
doao, donativo
donation
doador
donor
documentao
documentation
documentao de planejamento
detalhado
detailed planning
documentation
documentria
documentary
10/03/2015 13:43
47 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
offering memorandum,
offering circular, offering
prospectus
shipping document
discussion paper
occupational disease
dlar comercial
dlar paralelo
dlar turismo
tourism dollar
domiclio
domicile
domiclio legal
legal domicile
domnio absoluto
absolute title
domnio pblico
public domain
dotao de pessoal
staffing
doutrina
jurisprudence
duplicata
trade note
duplicata a pagar
duplicata a receber
duplicata descontada
E comercial
ampersand (&)
econometria
econometrics
economia aquecida
buoyant economy
economia de mercado
market economy
economia de troca
barter economy
economia dirigida
controlled economy
booming economy
economia esttica
static economy
economia estatizada
state-owned economy
mature economy
economia mista
mixed capital
Economics
economias de escala
economies of scale
edificaes e benfeitorias
edifcio de escritrios
office building
edifcios
buildings
edital de concorrncia
editorial
editorial (press)
continuing education
efeito multiplicador
multiplier effect
efeito regressivo
backwash effect
efeitos compensatrios
offsetting effects
efeitos pessoais
personal effects
10/03/2015 13:43
48 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
eficcia; eficaz
effectiveness; effective
eficincia; eficiente
efffeciency; efficient
policy making
elegibilidade; elegvel
eligibility; eligible
elemento
element
elementos de custo
cost elements
phase out
eliso fiscal
tax evasion
em atraso
in arrears
em cascata
cascading
em consignao
on consignment
acting
em falta no estoque
out of stock
em licena
on leave
em mos
on hand
em milhares de
in thousands of
em processo (produtos)
in process (goods)
em risco
at risk
em risco
at risk
em vigor
in effect
embalagem
packing
embargo
embargo
embarque de produtos
shipment of goods
emborcar
capsize
embutido
built-in
emenda
amendment
emergncia
emergency
emigrao
emigration
emisso de aes
stock issue
emitente
drawer
emitir um cheque
draw a check
empacotar
package
empilhadeira
forklift truck
emprio
mart
empreendedor
entrepreneur
empreendimento
enterprise, venture,
undertaking
empreendimento comercial
especulativo
venture
empreendimento conjunto
joint venture
empregado de escritrio
clerical worker
empregador
employer
empregados
employees
emprego bem-remunerado
empreitada
piecework
empreiteiro
contractor
empresa
enterprise, company,
corporation, business
publicly-traded company,
quoted company, listed
10/03/2015 13:43
49 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
company
empresa antecessora
predecessor company
Brazilian Aeronautics
Company - EMBRAER
Empresa Brasileira de
Telecomunicaes S.A. - EMBRATEL
Brasilian
Telecommunications
Company - EMBRATEL
empresa cedente
associated company
business enterprise
empresa controlada
subsidiary, controlled
company
medium-sized company
service company
empresa diversificada
diversified company
empresa em funcionamento
operating company
empresa em marcha
going concern
empresa emergente
emerging business
empresa estatal
state-owned company
empresa estrangeira
foreign company
empresa fechada
empresa filiada
affiliated company
empresa inativa
dormant company
investee
empresa ligada
empresa nacional
domestic company
empresa pequena
small business
combined corporation
empresrio
entrepreneur, businessman
combining companies
emprestar
lend
short-term loan
long-term loan
emprstimo a prazo
term loan
10/03/2015 13:43
50 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
emprstimo a prestaes
installment loan
emprstimo vista
demand loan
emprstimo bancrio
bank loan
emprstimo comercial
commercial loan
emprstimo compulsrio
compulsory loan
emprstimo consolidado
consolidated loan
syndicated loan
emprstimo estrangeiro
foreign loan
asset-based lending;
collateralized lending;
guaranteed lending
day loan
call loan
emprstimo-ponte
bridging loan
emprstimos
loans; borrowings
emprstimos a estudantes
student loans
emprstimos ao consumidor
consumer loans
delinquent loans
emprstimos e compromissos de
emprstimos
emprstimos em aberto
loans outstanding,
outstanding loans
emprstimos garantidos
secured loans
emprstimos hipotecrios
mortgage lending
emprstimos imobilirios
constructions loans
non-accrual loans
emprstimos reestruturados
restructured loans
emrpesa incorporada
merged company
emrpesa sucessora
successor company
encaixe
fit
encampao hostil
hostile takeover
encargo
charge, burden
encargos financeiros
financial charges
encargos indiretos
indirect charges
bookkeeper
encarregado de negcios
commercial attach
encarregar-se
take charge of
encerrar atividades
encerrar operaes
encontro
meeting
10/03/2015 13:43
51 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
endereo postal
mailing address
endividamento
indebtedness
endossado
endorsee
endossante
endorser
endossar
endorse
endossatrio
endorsee
endosso
endorsement
endosso em branco
blank endorsement
endosso restritivo
restrictive endorsement
energy (industry)
nfase
emphasis
enfileirar
engano
mistake
engendrar, executar
engineer; operate
engenheiro
engineer
enriquecer
enrich
entender mal
misunderstand
entidade
entity
entidade governamental
government agency
entidade normativa
regulatory agency
reporting entity
entrada
admission, admittance,
inflow
entrada (sinal)
down payment
entrada de caixa
cash inflow
entrada de capital
capital inflow
entrante
incoming
entrar em vigor
become effective
in quotes
entrega
delivery
entrega a domiclio
home delivery
trade-in
entreposto
emporium, deposit
entrevista, encontro
appointment, interview
enviar, expedir
send, forward
envolvido
implied
busy season
poca oportuna
timeliness
equao
equation
harmonization of accounting
principles
10/03/2015 13:43
52 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
standby equipment
equipamentos de transferncia
equipamentos e instalaes
equiparao salarial
salary equalization
equivalente
equivalent
errtico
erratic
erro
erro compensatrio
compensating error
erro de amostragem
sampling error
erro de apresentao
misstatement
erro de impresso
misprint
erro padro
standard error
erro retificador
offsetting error
erro sistemtico
bias
escala
scale, range
escala decrescente
degressive scale
escapar
evade
escassez
shortage
escoamento
outflow
scope
escrito mo
handwritten
escritrio
office
escritrio central
headquarters
escritura
indenture, deed
escritura
title deed
escritura de fideicomisso
escritura de venda
deed of sale
escriturao contbil
bookkeeping
escrutnio
ballot
escrutinizar
scrutinize
esgotado, vendido
sold out
espalhar boatos
peddle
especialista
expert, specialist
especializao
expertise, skill
espcie (em)
king (in)
especificao de cargo
job specification
espcime, exemplar
specimen
especulao
speculation
especulador
adventurer, speculator
esprito empreendedor
enterpreneurship
esquema
scheme
esquema de pagamentos
payment schedule
essncia
extract
essencial
essential
estabelecer
estabilizao
stabilization
estado natal
home state
10/03/2015 13:43
53 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
estagflao
stagflation
estagnao
stagnation
be better off
government-owned
companies
estatismo
statism
estatutos de empresas
articles of incorporation
estenografia
shorthand, stenography
estimativa a menor
underestimate
estimativa de custos
cost estimate
estimativa de honorrios
fee quotation
estoque bsico
base stock
slow-moving inventory
estoque em consignao
consignment inventory
estoque final
closing inventory
estoque regulador
buffer stock
estoques
inventories
estornar
reverse
estorno
estrangeiro
foreigner, alien
estratgia de investimentos
investment stategy
estratgia operacional
operating stategy
estrutura da empresa
corporate structure
estrutura de capital
capital structure
estrutura de preo
price structure
estrutura financeira
financial structure
estudo de caso
case study
estudo de viabilidade
feasibility study
tica profissional
professional ethics
tica, tico
Ethics, ethical
etiqueta
label, tag
Euro
Euro
eurodlares
eurodollars
euroobrigaes
eurobonds
subsequent event
evidncia
evidence
evidncia competente
evidncia de auditoria
audit evidence
evitao
avoidance
evoluo
evolution
exame de auditoria
examination, audit
exato
exact
exaurir
exhaust
10/03/2015 13:43
54 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
exausto
depletion
exausto
depletion
exceo
exception
excedente
overage
exceder
exceed
overtrading
excesso de estoque
overstocking, inventory
overage
excesso de lucros
excess profits
excesso de pessoal
overstaffing
exclusivo
exclusive
execuo de hipoteca
foreclosure
execuo de negociaes
deal making
executar
execute
executar hipoteca
foreclose
enforceable
executivo
executive
senior executives
exercer
exercise, execute
exerccio financeiro
exerccio fiscal
fiscal year
exigncias de reservas
reserve requirements
current liability
long-term liability
exorbitante
exorbitant
expanso
expansion
expanso econmica
economic expansion
expanso monetria
monetary expansion
expectativa
expectation
expectativa de vida
life expectancy
expedio
shipment
expedio (departamento)
shipping department
expediente comercial
business hours
experincia
experience
explicao
explanation, definition
exportador
exporter
exposio a risco
exposure
exposio atual
current exposure
exposio potencial
potential exposure
expropriao
expropriation
scope
extenso
sweeping
extra-oficial
off-the-record
extrapolao
extrapolation
10/03/2015 13:43
55 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
extrato
extract
extrato bancrio
bank statement
extrato de conta
account statement
extrato, excerto
excerpt
extratos de depositantes
depositor statements
fbrica
factory, plant
fbrica de latas
cannery
fabricao
manufactoring
homemade
fabricante
manufacturer
facilitar
facilitate
facultar (v)
permit
faixa
range
falando srio
falncia
bankruptcy, crash
falncia involuntria
involuntary bankruptcy
falha
deficiency, fault
default
falha, fraqueza
falhas
shortcomings
falido
bankrupt, broke
falsidade ideolgica
misrepresentation
falsificao
forgery
falsificado
counterfeit
mismatch
falta de espao
out-of-room, cramped
inventory shrinkage
falta de uniformidade
inconsistency
falta no estoque
out of stock
fantasia
fancy, invented
fardo
bale
fartura
wealth
taxable event
fator (matemtica)
factor
fator de produo
factor of production
fator de risco
risk factor
fatual
factual
fatura consular
consular invoice
fatura de vendas
sales invoice
fatura devida
fatura enviada
outward bills
fatura vencida
10/03/2015 13:43
56 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
invoice
faturamento
invoicing, billing
progress billing
faturista
invoice clerk
favor
favor
favorecido
beneficiary
fazer escala
call at
closing
fechamento de capital
going private
interim closing
fechar (operao)
close down
close a position
Federation of Industries of
the State of So Paulo FIESP
Federation of Industries of
the State of Rio de Janeiro FIERJ
Federation of Commerce of
the State of So Paulo FCESP
trade fair
feriado
feriado nacional
national holiday
feriado oficial
public holiday
frias
vacation
frias
vacation, holidays
frias a pagar
vacation accrual
frias remuneradas
holiday pay
ferramenta
tool
fertilizante
fertilizer
fiador
fiana
guarantee
fibra tica
optical fiber
ficar em contato
keep in touch
bin card
ficha de razo
ledger card
fictcio
fictitious
fidedignamente
fairly
fidedignidade
fairness
fidedigno
fair
fideicomissrio
trustee, fiduciary
fiducirio, fiduciary
row
filial
branch
filme
film
10/03/2015 13:43
57 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
final do ano
finanas pblicas
public finances
financiado
debtor, borrower
financiado por
funded by
financiamento
short-term borrowing,
short-term loan, short-term
financing
long-term financing
financiamento de dficit
deficit financing
financiamento de dvida
debt financing
financiamento de estoques
inventory financing
financiamento de exportao
export financing
financiamento de leasing,
financiamento de arrendamento
lease financing
financier
firma
firm
firma de advogados
law firms
firma de consultoria
consulting firm
major firms
flexvel
flexible
deposit float
florestamento
afforestation
flutuao
fluctuation
fluxo de caixa
cash flow
fluxo de capital
fluxo de fundos
flow of funds
earnings stream
fluxo de trabalho
work flow
fluxograma
flowchart
focar
fine-tune
foco
focus
folha de anlise
analytic schedule
cost sheet
folha de pagamento
payroll
folha de papel
sheet
time sheet
folhas de inventrios
inventory sheets
authoritative source
fonte de fundos
source of funds
fora de impresso
out of print
fora de linha
out of line
fora de servio
off-duty
off-site
10/03/2015 13:43
58 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
act of law
fora de trabalho
Fora Sindical - FS
fora-tarefa
task force
forjado
counterfeit
formao
background
formal
formal
formar
form
formato
format
formulrio
form
fornecedor
supplier, vendor
fornecedor de mantimentos
caterer
fornecer
supply; cater
fornecimento
delivery
fotocpia
photocopy
compulsory self-insurance
franchise
fraqueza
weakness
fraude
fraud, embezzlement
fresco
fresh
fretamento
chartering
frete
freight
frete areo
air freight
advance freight
frota
fleet
funo de linha
line function
clerk
funes de apoio
back office
timekeeping functions
funes de operao
front office
Institute of Economic
Research Foundation
fundamento
fundo
fund
fundo de amortizao
sinking fund
10/03/2015 13:43
59 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
fundo de comrcio
goodwill
negative goodwill
Salary Variations
Compensation Fund
trust fund
pension fund
fundo de resgate
redemption fund
fundo em condomnio
mutual fund
fundo fiscal
fiscal fund
fundo mtuo
mutual fund
fundos
funds, resources
fundos de aes
equity funds
fundos disponveis
available funds
10/03/2015 13:43
60 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
fundos em commodities
commodities funds
fundos fechados
closed-end funds
fundos federais
federal funds
shush funds
fundos insuficientes
insufficient funds
fundos no-registrados
unrecorded funds
funil, gargalo
bottleneck
furto
pilferage, theft
fuso de empresas
merger, amalgamation
pooling of interests
fuso horrio
time zone
business combination
gado
livestock
galera
gallery
ganhar
earn
ganho
gain, profit
exchange gain
ganho de capital
capital gain
ganho ou perda
gain or loss
garantia
guarantee
garantia (contrato)
secure (contract)
product warranties
gasolina
gas, gasoline
gastar
spend
gasto
spending
genuno
genuine
gerncia de linha
line management
middle management
gerente administrativo
administrative manager
gerente de vendas
sales manager
gerente financeiro
finance manager
gerente, administrador
manager
gerente-geral
general manager
glosa
disallowance
glosar
disallow
gorjeta
tips, gratuity
governador
governor
grade gerencial
managerial grid
grfico
graph
grfico de barras
bar chart
grfico de execuo
progress chart
10/03/2015 13:43
61 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
Gantt chart
break-even chart
granel (a)
bulk (in)
gratificao
bonus, gratuity
gratificao a empregados
employees' bonus
gratificao de incentivo
incentive bonus
gratuito (EUA)
complimentary (USA)
grau
degree, grade
grmio
guild, association
greve
greve do empregador
lockout
greve ilegal
illegal strike
grupo consolidado
consolidated group
Environmental
Normalization Support
Group
grupo de coordenao
coordinating grupo
grupo de empresas
group of companies
grupo de trabalho
guerra de preos
price war
guia de exportao
export license
guia de importao
import license
guia de remessa
remittance slip
guindaste
crane
derrick
habilidade
skill, expertise
habilitado
qualified, capable
habitao, moradia
housing
habitual
frequent
haveres
fortune
hedge cruzado
cross-hedge
Hedge dinmico
dynamic hedging
herana
inheritance, legacy
hidroeltrica
hydroelectric
hierarquia
hierarchy
hiperinflao
hyperinflation
hipotecas residenciais
residential mortgages
histrico de pagamentos
holding company
homem de negcios
businessman, entrepreneur
homologar
homologate, confirm
honestidade de atos
fair play
honorrio
fee
honorrios advocatcios
honorrios cotados
fee quotation
honorrios da administrao
management fees
10/03/2015 13:43
62 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
legal fees
commitment fees
honrar
honor
hora de mquina
machine-hour
hora-homem
man-hour
working hours
horas extras
overtime
horista
hourly-paid worker
identidade
identity
idoneidade
equate
ilegtimo
unlawful
iliquidez
illiquidity
ilquido
illiquid
ilusrio, enganoso
misleading
imaginao
imagination, fancy
imigrao
immigration
imobilizado
fixed assets
imvel
real estate
impacto
striking, impact
mpar
imparcial
impartial
impedimento
impediment
impenhorabilidade
restraint of mortgage
imperfeio
flaw
imperfeito
imperfect
impercia
malpractice
implementao
implementation
impopular
unpopular
impor
impose, dictate
importao
import
importante
relevant
importar
import
imposto
tax
Imposto de Exportao - IE
export tax
export duty
Imposto de Importao - II
import duty
Imposto de Renda - IR
income tax
imposto diferido
deferred tax
imposto direto
direct tax
imposto indireto
indirect tax
10/03/2015 13:43
63 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
withholding tax
property tax
Vehicle Tax
Income Tax - IR
corporated tax
payroll tax
sales tax
fuel tax
Tax on Minerals
impreciso
inaccurate
imprevisto
unforeseen
improvvel
unlikely, remote
impugnao
refutation
impulso
impulse
inadimplemento contratual
inadimplente
delinquent
inadmissvel
unallowable
inalienabilidade
restraint on alienation
inalienvel
inalienable
inamistoso
unfriendly
incapacidade
inability
arson
incentivo
incentive, stimulus
incentivo exportao
export incentive
incentivo fiscal
incentivos s empresas
industry incentives
incidncia
incidence
10/03/2015 13:43
64 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
incidncia de imposto
levy
inciso
subparagraph
inclinar
lean
inclusivo
inclusive
incobrvel
uncollectible
incompatvel
unsuitable
incompetncia, inaptido
incompetence
inconstitucional
unconstitutional
downstream merger
upstream merger
incorporada
merged company
incorporadora
merging company
incorrer prejuzos
sustain losses
incorreto
inaccurate
incorrido
incurred
incumbncia
task
inquiry
indeferir
indenizao
indemnity
workmen's compensation
independncia
independence
indesejvel
undesirable
indevido
undue
indexao
indexation
indicador
indicator
indicadores econmicos
economic indicators
indicar
indicate
ndice
index, ratio
operating ratio
ndice de aes
share index
debt-equity ratio
ndice de endividamento
ndice de liquidez
liquidity ratio
return on sales
ndice de mercado
market index
ndice de preos
price index
10/03/2015 13:43
65 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
Minimum Salary
Readjustment Index
indisputvel
indisputable
induo
induction
indstrias de alta-tecnologia
high-tech industries
ineficaz
ineffective
ineficiente
inefficient
inesperado
unforeseen
inexeqvel
unfeasible
inexperiente
unskilled
inflao
inflation
inflao desenfreada
runaway inflation
influncia
influence
influenciar
bias
influxo
inflow
informao contbil
accounting information
informao privilegiada
privileged information
informaes
insider information
informaes dirigidas
targeted information
prospective financial
information
supplemental financial
information
quarterly information
infringement, malfeasance
infra-estrutura
infrastructure
incio
inception, beginning
start up
inidneo, incapaz
incapable
inigualado
unequaled
inigualvel
unique
ininterrupto
non-stop
injuno (usufruto)
usufruct
injustificado
unwarranted
injusto
undue, unfair
inoportuno
ill-timed
inovao
innovation
insalubre
unhealthy
insatisfatrio
unsatisfactory
inseguro
unsafe
10/03/2015 13:43
66 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
inseno de impostos
tax exemption
inserir
insert
insolvncia
insolvency
insolvente
insolvent
inspecionar
inspect
regulatory examiners
inspetor de banco
bank examiner
instalaes
facilities
instalaes conjuntas
joint facilities
instalaes e equipamentos
instalaes industriais
industrial facilities
instalaes ociosas
idle facilities
instncia
instance
instaurao de processo
instvel, inconstante
unstable
instituio financeira
financial institution
Brazilian Institute of
Accountants - IBRACON
Brazilian Institute of
Geography and Statistics IBGE
Institute of Financial
Administration of Social
Security
Institute of Work
Organization
Brazilian Reinsurance
Institute
National Institute of
Industrial Property - INPI
National Institute of
Colonization and Agrarian
Reform
instruo de processo
filing of supporting
documents
instruo e relatrio
10/03/2015 13:43
67 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
instrues
instructions
brief
instrumental
instrumental
articles of dissolution
instrumentos financeiros
financial instruments
insuficincia
deficiency, shortage
insuficincia de liquidez
liquidity shortage
insuficincia de pessoal
understaffed
insumo
input
intangvel
intagible
integrao horizontal
horizontal integration
integrao vertical
vertical integration
integralizao de capital
payment of capital
inteiramente novo
brand-new
inteiramente, integralmente
entirely
completeness (of a
transation)
inteiro, ntegro
entire
intempestivo
ill-timed
interao
interaction
intercmbio
interchange
interdependncia
interdependence
interescritrios
interoffice
equity interest
interestadual
interstate
intermediao
intermediation
intermedirio, atravessador
middleman, intermediary;
intermediate
interpelao
judicial notification
interpolao
interpolation
interpretar
interpret
interpretar mal
misinterpret
interromper
adjourn
interrupes anormais
abnormal stoppages,
terminations
intimao
subpoena
intrnseco
built-in
introduo
introduction
intruso
outsider
inventrio
inventory
inventrio fsico
physical inventory-taking
investida
investee
investidor
investor
investidor institucional
institutional investor
environmental investigation
fixed-income investment
investimento estrangeiro
foreign investment
investimentos
investments, holdings
10/03/2015 13:43
68 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
cash equivalents
involuo
involution
irregular
irregular
irrelevante
immaterial
irrevogvel
irrevocable
irrigao
irrigation
isentar de resposabilidade
hld harmless
isento de dbitos
free of charge
isento de encargos
free of charge
isento de tarifas
duty-free
isolar
insulate
item compensatrio
balancing item
item de cobrana
collection item
item extraordinrio
extraordinary item
item no-usual
unusual item
itens de caixa
cash items
itens diversos
miscellaneous items
itens em suspenso
suspense items
itinerrio
itinerary
jazida mineral
mining deposit
jogo limpo
fair play
entrance fee
jornal
daily newspaper
julgamento
ruling
junta comercial
juntar
bring together
juramento
oath
jri principal
grand jury
jri, jurados
jury
jurisdio
jurisdiction; district
jurisdio fiscal
tax jurisdiction
jurisprudncia
precedent
juro lquido
net interest
juro negativo
negative interest
juro provisionado
accrued interest
juros
interest
juros
interest
juros (com)
interest-bearing
juros (sem)
interest-free
juros compostos
compound interest
juros de mora
implicit interest
juros imputados
imputed interest
10/03/2015 13:43
69 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
floor
juros simples
simple interest
justia
justice
justo
fair
lacrado
sealed
lacuna
vacancy
writer
lanamento contbil
accounting entry
lanamento de abertura
opening entry
lanamento de correo
correcting entry
lanamento de dirio
journal entry
lanamento de retificao
adjusting entry
lanamento fiscal
tax assessment
posting
book entry
flotation, offering
lanamentos compensatrios
compensating entries
lanar
lanar no dirio
journalize
latifundirio
latifndio
large estate
laudo de avaliao
appraisal report
lavoura
farming
legado
bequest, legacy
legalizar
validate
legislao
legislation
legislao societria
corporate legislation
legislao tributria
tax legislation
legtimo
legitimate
lei
law
lei adjetiva
procedural law
Lei Antitruste
Antitrust Act
lei comercial
business law
Bankruptcy Act
Corporation Law
lei fiscal
tax law
lei ordinria
ordinary law
lei substantiva
substantive law
leigo
layman
leilo
auction
leilo de swaps
swap auction
leitura rpida
scroll
lembrete, lembrana
reminder
bearer bill
letra de cmbio
bill of exchange
time draft
10/03/2015 13:43
70 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
levantamento
survey; inventory
levantamento de dados
fact-finding
levar adiante
carry out
following through
liberar
release
licena
licena maternidade
maternity leave
licena paternidade
paternity leave
licitao
licitao pblica
public tender
lder
leader
liderana
leadership
liga metlica
alloy
ligao
association
ligeiro(a)
slight
limbo
limbo
liminar
scope limitations
limitaes estatutrias
statutory limitations
limite de crdito
credit limit
limite de endividamento
borrowing limit
full capacity
linear
linear, straight-line
linha de crdito
linha de espera
bottom line
linha de montagem
assembly line
linha de produo
production line
linha de produtos
product line
primary reporting
responsibility
linha divisria
borderline
linhas de orientao
guidelines
linho
flax, linen
10/03/2015 13:43
71 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
liquidao
settlement; extinguishment;
liquidation
liquidao de dvida
debt clean-up
liquidao direta
direct settlement
liquidante
liquidator
liquidez
marketability, liquidity
liquidez do mercado
market liquidity
lquido de imposto
net of tax
lista de embarque
lista de espera
waiting list
lista de pendncias
to do list
lista de verificao
checklist
lista negra
black list
stop-check list
litgio
litigation
litgio trabalhista
livre empresa
free company
livre iniciativa
free enterprise
livrete
booklet
livro de atas
minute book
out-of-print
livro-caixa
cash-book
livros contbeis
accounting books
lobbyist
local de trabalho
work place
localizao
location
locatrio
tenant
logotipo
logotype
loja de departamentos
department store
lote
lote econmico
ltda. - limitada
lucrativo
profitable
lucro
lucro bruto
gross profit
lucro departamental
departmental profit
downstream profit
interdepartmental profit
intercompany profit
lucro escritural
paper profit
anticipated profit
10/03/2015 13:43
72 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
lucro imprevisto
windfall profit
lucro inflacionrio
inflation gain
lucro lquido
lucro marginal
marginal income
lucro monetrio
monetary gain
lucro na converso
translation gain
lucro no-operacional
non-operating income
lucro no-realizado
lucro no papel
paper profit
lucro por ao
lucro presumido
presumed profit
lucro projetado
projected profit
lucro real
taxable income
lucro tributvel
taxable income
lucro vegetativo
holding gain
lucros acumulados
acquired surplus
available surplus
unappropriated retained
earnings
lucros excedentes
excess profits
lucros no-distribudos
undistributed profits
luvas
key money
luz verde
green light
macroeconomia
macroeconomics
m-f
maior
higher
maioria absoluta
majority
mais alm
further
mais-valia
appreciation
malogro
flop
malsucedido
unsuccessful
malversao
misappropriation
mandado
writ, mandate
mandado de segurana
injunction
mandato
term of office
mandatrio
mandatory
manejvel
manageable
10/03/2015 13:43
73 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
manifesto
manifest
manipulao
manipulation
manual de contabilidade
accounting manual
manual de polticas
policy manual
manuseio de materiais
materials handling
manuteno
maintenance, upkeep
pegging
mo-de-obra
mo-de-obra direta
direct labor
mo-de-obra especializada
mo-de-obra indireta
indirect labor
mo-de-obra qualificada
mquina picotadeira
shredder
mquina, motor
engine
maquinrio, maquinaria
machinery
mquinas e equipamentos
marca
make, brand
marca comercial
brand
marca registrada
trademark
marcas e patentes
margem bruta
gross margin
margem de contribuio
margin of contribution
margem de lucro
margem de segurana
margem lquida
net margin
margem operacional
operating margin
massa falida
bankrupt estate
maintenance materials
materiais consumveis
consumable stores
material
material
material de consumo
consumption materials
material de embalagem
packing material
material de escritrio
office supplies
material direto
direct material
material indireto
indirect material
matria-prima
raw material
matriz
maturidade
mau funcionamento
malfunction
10/03/2015 13:43
74 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
mau pagador
delinquent
maximizao
maximization
maximizao de rentabilidade,
maximizao de lucratividade
profit maximization
mximo
maximum
mecnica
mechanics
mecanismo
mechanism
mdia aritmtrica
arithmetic mean
mdia geomtrica
geometric mean
mdia mvel
moving average
mdia ponderada
weighted average
mdia proporcional
proportional mean
mdia simples
simple average
mdia; mdio
average; mean
mediante um lucro
at a profit
medio da inflao
measurement of inflation
medio, mensurao
measurement
medida
measure, degree
yardstick
Medida Provisria - MP
Provisional Measure - MP
mdio prazo
medium term
meio circulante
meio de pagamento
medium of exchange
meio empresarial
business community
meio expediente
half-time; part-time
meios
meios de informao
mass media
meios de pagamento
means of payment
melhor compra
best buy
melhoramento
improvement, betterment
melhoramentos em terrenos
land improvement
membro
member
fellow member
internal control
memorandum
memorando, memorandos
memorandum, memoranda
loosening of credit
menos
minus
mensagem, misso
errand, mission
mensalo
monthly installment
mensalista
salary earner
mentor
mastermind
menu de opes
cafeteria menu
mercado
market, mart
mercado aberto
open market
stock market
mercado de balco
over-the-counter market
10/03/2015 13:43
75 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
mercado de capitais
capital market
mercado de dinheiro
money market
mercado de eurodlares
eurodollar market
middle market
mercado de opes
options market
mercado de trabalho
labor market
sellers' market
mercado externo
foreign market
mercado extra-oficial
non-official market
mercado financeiro
financial futures
mercado fracionrio
mercado livre
free market
mercado negro
black market
mercado paralelo
parallel market
mercado primrio
primary market
mercado secundrio
secondary market
bonded goods
mercadorias
goods, merchandise,
commodities
goods in transit
mesa-redonda
round table
meta
metais preciosos
bullion
mtodo composto
compounding method
sum-of-the-digits method
(depreciation)
mtodo de compra
purchase method
mtodo de contabilidade
accounting method
mtodo de custo
cost method
10/03/2015 13:43
76 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
straight-line method of
depreciation
waste management
base-stock method
shut-down basis
percentage-of-completion
method
mtodo de rentabilidade
earnings method
funding method
metodologia
methodology
microeconomia
microeconomics
mdia
media
milhagem
mileage
minrio
Ministrio da Agricultura
Ministry of Agriculture
Ministrio da Cultura
Ministry of Culture
Ministrio da Defesa
Ministry of Defense
Ministrio da Fazenda
Finance Ministry
Ministrio da Fazenda
Ministry of Finance
ministrio do desenvolvimento,
indstria e comrcio
ministry of development,
industry and trade
Ministrio do Planejamento
Ministry of Planning
Ministrio do Trabalho
Ministry of Labor
ministro da educao
education minister
ministro da fazenda
finance minister
ministro da justia
justice minister
ministro da sade
health minister
ministro do planejamento
planning minister
minuta (boneco)
mock-up; draft
exposure draft
misso comercial
trade mission
misso econmica
economic mission
mistura, mescla
blend
moo
motion
10/03/2015 13:43
77 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
moda, modelo
fashion, model
modelado em relevo
embossed
modelagem
modeling
modelo
model, pattern
moderado
moderate
moderador
moderator
moderno
modern
modificao
alteration
modificar
modify
moeda bloqueada
blocked currency
moeda circulante
moeda conversvel
convertible currency
moeda corrente
legal tender
foreign currency
constant currency
reporting currency
moeda forte
hard currency
moeda funcional
functional currency
moeda local
local currency
moeda nacional
local currency
moeda no conversvel
non-convertible currency
moeda-base
base currency
molde
pattern
monetrio
monetary
monetarista
monetarist
monitorar
monitor
monoplio
monopoly
montante
amount
montante recupervel
recoverable amount
moratria
moratorium
mostrurio
showcase
motivo
ground, reason
mveis e utenslios
mudana
change
mudana de posio
turnaround
accounting change
mudar
change
multinacional
multinational (company)
multiplicar
multiply
municpio
county
mutuante
lender
muturio
borrower
mtuo de ouro
na mdia
on an average
nacionalismo
nationalism
nacionalizao
nationalization
no cumprimento, no observncia
10/03/2015 13:43
78 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
no-adequado
unfit
no-ambguo
unambiguos
no-amortizado
unamortized
no-aplicvel
not applicable
no-apropriado
unappropriated
no-assinado
unsigned
no-atendido
unattended
no-auditado
unaudited
no-autorizado
unauthorized
no-cobrado
uncollected
no-comprovado
unwarranted
no-confirmado
unconfirmed
no-despendido
unexpended
no-distribudo
unallocated, unappropriated,
undistributed
no-dividido
undivided
no-divulgado
undisclosed
no-econmico
uneconomic
no-emitido
unissued
no-escrito
unwritten
no-especificado
unspecified
no-extinto
unextinguished
no-financiado
unfunded
no-garantido
unsecured
no-identificvel
unidentifiable
no-incorporado
unincorporated
no-linear
nonlinear
no-liquidado
unsettled
no-lucrativo
unprofitable
no-melhorado
unimproved
no-monetrio
non-monetary
no-mudado
unchanged
no-ocupado
unoccupied
no-oficial
unofficial
no-onerado
unencumbered
no-operacional
non-operative
tax avoidance
no-pago
unpaid
no-pertinente
not applicable
no-programado
unscheduled
no-provisionado
unprovided
no-realizado
unearned, unrealized
no-reclamado
unclaimed
no-recorrente
non-recurring
no-regulamentado
unregulated
no-rentvel
unprofitable
no-resgatvel
non-redeemable
no-respondido
unanswered
no-segurado
uninsured
no-sindicalizado
non-unionized
10/03/2015 13:43
79 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
no-solicitado
unsolicited
no-terminado
unfinished
no-usado
unused
no-vencido
no-vendido
unsold
negligence
negociao
negotiation
Trading
negociao coletiva
collective bargaining
negociador
negotiator
negociante
businessman
negociar
negociate
negcio
business
negcio arriscado
risky business
negcio cativo
captive business
core business
negcio slido
negcios (a fazer)
niche
nquel
nickel
nvel de preos
price level
nvel de risco
level of risk
nivelar
no local
in loco
no local de trabalho
on-site
no total
in the aggregate
nomeao
appointment, nomination
nomear
nominate
Nomenclatura Brasileira de
Mercadorias - NBM
Brazilian Products
Nomenclature
norma
norm
norma contbil
accounting standard
norma de auditoria
auditing standard
Brazilian Accounting
Standards - NBC
International Accounting
Standards - IAS
normas de relatrio
reporting standards
nota de crdito
credit note
nota de dbito
debit note
nota de embarque
shipping order
incoming note
nota de entrega
delivery note
nota de honorrios
fee note
10/03/2015 13:43
80 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
nota de recebimento
receiving note
nota promissria
promissory note
footnotes
notcias
news
assessment notice
notificao judicial
judicial notice
novao
novation
novo
new, fresh
nmero de conta
account number
nmero de funcionrios
head count
nmero inteiro
integer
nmeros aleatrios
random numbers
personal effects
objetos de valor
valuables
obras pblicas
public works
obrigao
obligation, liability
obrigao acessria
accessory obligation
tax liability
interest-bearing bond
discount bond
obrigao conversvel
convertible bond
obrigao endossada
endorsed bond
obrigao garantida
obrigao inicial
primary liability
obrigao legal
legal liability
obrigao primria
primary liability
obrigao reajustvel
indexed bond
Readjustable Federal
Treasury Bond
non-callable bond
10/03/2015 13:43
81 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
obrigaes governamentais
government obligations,
government bonds
non-convertible bonds
obrigaes resgatveis
callable bonds
swaptions
commodity-linked bonds
obrigatrio
mandatory
observar
observe
obsolescncia de estoque
inventory obsolescence
obsoleto
obsolete
obstculo
obter vantagem
take advantage
ocasio oportuna
timing
ocultar (fraude)
conceal
ocupao
occupancy, occupation
oferta
oferta e procura
oferta em excesso
oversupply
takeover bid
oficina
workshop
oficioso
off-the-record
oligoplio
oligopoly
omisso
omission
onerar
encumber
nus
encumbrance
nus da prova
burden of proof
opo a descoberto
purchased option
call option
put option
opo lanada
written option
traded option
futures option
opes de aes
equity options
opes de commodities
commodity options
opes de moedas
currency options
opes de obrigaes
bond options
opes de swaps
swap options
FRA options
privately-negotiated options
operao
operation
operao a termo
forward transaction
operao abandonada
discontinued operation
10/03/2015 13:43
82 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
operao casada
operao descontinuada
discontinued operation
operao em andamento
ongoing operation
operao tartaruga
labor slowdown
operacional
operating
operaes em trnsito
transit operations
combined operations
operador
operator
operador de mquina
machine operator
oportunidade de negcios
business opportunity
oramento
budget
oramento central
master budget
oramento de capital
capital budget
oramento de despesas
expense budget
oramento de honorrios
fee estimante
oramento de horas
time budget
oramento equilibrado
balanced budget
oramento flexvel
flexible budget
oramento funcional
performance budget
oramento operacional
operating budget
overrun
oramento varivel
variable budget
ordem
order
ordem de pagamento
payment order
ordem de produo
job order
ordem de servio
service order
ordem permanente
standing order
ordenado
pay, salary
ordenado de horistas
wages
Negotiable Orders of
Withdrawal - NOW
organizao
organization
Non-Governmental
Organization
nonprofit organization
organograma
organization chart
10/03/2015 13:43
83 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
rgo federal
board of trade
rgos pblicos
public agencies
orientao
ortodoxo
orthodox
ostracismo
ostracism; limbo
ouro em barras
bar gold
outorgado
grantee
outorgante
grantor
outras receitas
other income
other quasi-governmental
securities
overgold
overgold
pacote
package
financial package
pacto
pact
padro
standard, pattern
padro de vida
standard of living
padro ouro
gold standard
pagador
payer
pagamento
payment
pagamento adiantado
advance payment
pagamento antecipado
prepayment, payment in
advance
pagamento atrasado
late payment
pagamento de desligamento de
funcionrio
severance pay
pagamento de frias
pagamento em dinheiro
for cash
pagamento em espcie
payment in kind
down payment
progress payment
payment on account
pagar
pay out
honor
pay as you go
pago
paid, paid-in
pago a menos
underpaid
pago antecipadamente
prepaid
painel
panel
painel de comando
swithboard
painel de controle
control panel
pas desenvolvido
developed country
pas em desenvolvimento
developing country
10/03/2015 13:43
84 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
pas industrializado
industrialized country
pas subdesenvolvido
underdeveloped country
palestra
address, speech
panelista
panellist
financial instruments
papis de trabalho
working papers
cash market
negotiable instrument
papel (funo)
role
papel comercial
commercial paper
short bill
papelaria
stationery
papel-moeda
par (nmero)
even
paraestatal
quasi-public organization
pargrafo
paragraph
scope paragraph
paraso fiscal
paralisao
stoppage
parmetros
parameters
parcela
capital surplus
parcimnia
thrift
parecer
opinion
parecer adverso
adverse opinion
disclaimer of opinion
qualified opinion
opinion of independente
accountant, report of
independent public
accountants; auditor's
opinion
piecemeal opinion
omnibus opinion
parntese
paridade
parity
10/03/2015 13:43
85 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
other party
founder shares
partes no-relacionadas
unrelated parties
partes relacionadas
related parties
participao do proprietrio
ownership interest
workers' participation
participao em controlada
investment in subsidiary
company
participao em salvados e
ressarcimentos
participao em sociedade
interest in a company,
interest in a corporation
participao majoritria
participao minoritria
minority interest
participao no mercado
market share
profit participation in
participaes em lucros operacionais de
retrocession accounts and
retrocesses e consrcios
pooled business
participante (penso)
partida
departure
partida dobrada
double entry
partida simples
single entry
accountable
passivo
liability
long-term liability
passivo circulante
current liability
passivo contingente
contingent liability
passivo diferido
deferred liability
passivo financeiro
financial liability
passivo fiscal
tax liability
passivo monetrio
monetary liability
passivo no circulante
non-current liability
unsecured liability
passivo oculto
hidden liability
passivo provisionado
accrued liability
interest-bearing liabilities
unrecorded liabilities
brief case
pasta de planejamento
planning file
pasta permanente
permanent file
patente
patent
patro
boss
patrimnio
equity
10/03/2015 13:43
86 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
patrimnio lquido
stockholders' equity
quotaholders' equity
patrocianador
sponsor
pausa
standstill
peas
parts
peas de reposio
spare parts
pedgio
toll
pedido
order
pedido de compra
purchase order
pedido de indenizao
claim
pedidos em carteira
backlog
customized orders
pedir demisso
give notice
pegar
take up
pegar ou largar
take it or leave it
pela lei
at law
at par
pendncias
holdovers
penetrao no mercado
market penetration
penhora
seizure
collateral pledge
pequeno investidor
small investor
per capita
per capita
percentagem
percentage
percentual de participao
ownership percentage;
percentage holding
perda de cmbio
exchange loss
perda de capital
capital loss
extraordinary loss
exchange loss
perda total
total loss
perdo de dvida
perdas substanciais
heavy losses
miss a deadline
perecvel
perishable
perfeito
perfect, flawless
10/03/2015 13:43
87 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
perfil alto
high profile
perfil baixo
low profile
perfil da empresa
company profile
perfil do consumidor
customer profile
percia
expertise
perodo
period
perodo de carncia
grace period
perodo de execuo
time frame
perodo de expanso
expansion period
perodo de garantia
warranty period
pay-back period
transitional period
interim period
perodo oramentrio
budget period
perodo-base
perito
expert
permisso de importao
importation permit
permutar
commute
perspectiva do lucro
profit outlook
perspectiva, panorama
outlook
perspectivas de crescimento
growth prospects
pervasive
generalizado
pessoa jurdica
legal entity
pessoal operacional
operating personnel
PIS/PASEP
plano de contas
chart of accounts
plano de sade
medical-hospital coverage
plano dentrio
dental coverage
plena capacidade
at full capacity
purchasing power
poder executivo
poder judicirio
poder legislativo
poltica contbil
accounting policy
poltica de contrao
contractionary policy
poltica de dividendos
dividend policy
price-stabilization policy
poltica de investimento
investment policy
poltica de preos
pricing policy
poltica de vendas
sales policy
poltica financeira
financial policy
10/03/2015 13:43
88 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
poltica fiscal
fiscal policy
poltica monetria
monetary policy
ponte rolante
bridge crane
ponto bsico
basis point
break-even point
ponto de nivelamento
equalization point
ponto de pedido
point of order
ponto de referncia
yardstick
reorder point
ponto de retorno
turning point
ponto de venda
ponto final
full stop
ponto percentual
percentage point
pontos de controle
checkpoints
audit highlights
pool
pool or syndicate
populao (estatstica)
population (statistics)
por cento
percent
por conta de
on behalf of
pr em execuo
enforce
por ferrovia
by rail
hereby
por rodovia
by truck
by plane, by air
by rail
by sea
by truck
porta a porta
door to door
portador
bearer
portador da aplice
policybearer; policyowner
porta-voz
spokesman
porteiro
janitor
posio
posio casada
posio a descoberto
short position
posio comprada
long position
posio descoberta
naked position
posio em aberto
open position
unmatched position in
currencies
posio financeira
financial position
posio-chave
key position
overnight positions
posse
ownership, possession
posses
holdings
possibilidades
10/03/2015 13:43
89 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
posto na fbrica
ex-factory
ex-dock
posto no armazm
ex-warehouse
potencial
potential
potencial de desenvolvimento
development potential
potencial de mercado
market potential
poupana
savings
prateleira
shelf
prtica aceita
accepted practice
prtica comercial
business practice
prtica contbil
accounting practice
prtica usual
common practice
praticar
exercise
prticas protecionistas
protective practices
prticas restritivas
restrictive practices
prazo de arrendamento
lease term
prazo de carncia
prazo de durao
duration
prazo de graa
grace period
prazo de prescrio
statute of limitations
prazo de tolerncia
tolerance period
prazo fixo
fixed term
prazo mdio
average term
pr-aquisio
preacquisition
preciso
definite
preo
price-stabilization policy
preo vista
cash price
preo administrado
administered price
preo ao consumidor
consumer's price
preo atual
current price
preo bsico
basic price
preo chamariz
preo competitivo
competitive price
preo de compra
purchase price
preo de cotao
bid price
preo de custo
cost price
strike price
preo de fechamento
closing price
preo de fornecimento
supply price
preo de lista
list price
preo de mercado
market price
preo de oferta
offer price
exercise price
preo de resgate
redemption price
preo de sustentao
price support
preo de transferncia
transfer price
10/03/2015 13:43
90 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
preo de venda
preo de venda
asking price
escalating price
preo futuro
future price
preo justo
fair price
mid-market price
delivered price
preo pretendido
target price
preo-base
basis price
preo-limite
net price
preos congelados
frozen prices
preos crescentes
rising prices
preos de mercado
preclio (penses)
annuity (pension)
pr-datar
predate, backdate
predio
prediction
predileo
favor
prefeito
mayor
preferncia na liquidao
preference on liquidation
intercompany loss
prejuzo fiscal
tax loss
prejuzo inflacionrio
inflation loss
prejuzo lquido
net loss
prejuzo monetrio
monetary loss
prejuzo na converso
translation loss
prejuzo no segurado
uninsured loss
prejuzo operacional
operating loss
prejuzo segurado
insured loss
prejuzo vegetativo
holding loss
prejuzo, perda
loss
prejuzos diretos
direct losses
prejuzos indiretos
indirect losses
prmio
premium
prmio de resgate
call premium
10/03/2015 13:43
91 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
insurance premium
prmio em prestaes
prmio estatstico
statistical premium
earned premium
prmio lquido
net premium
prmio mnimo
minimum premium
prmio mtuo
mutual premium
prmio nivelado
level premium
prmio nico
single premium
prmios cancelados
premiums cancelled
prmios cedidos
premiums ceded
prmios emitidos
premiums issued
earned premiums
unearned premiums
prmios no pagos
unpaid premiums
prmios recebidos
premiums received
prmios restitudos
reimbursed premiums
prmios retidos
retained premiums
premiums retroceded
prmios subscritos
written premiums
prmios vencidos
overdue premiums
premissa
assumption
prescrio
prescrito
lapsed
presidenta
chairwoman
presidente
chairperson
presidente do senado
senate president
presidente em exerccio
serving chairman
prestao
installment
prestao de servios
rendering of services
prestar contas
account for
prestgio
prestige, influence
presumir
assume
prevalecente
prevailing
10/03/2015 13:43
92 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
previdncia social
social security
previso
forecast
previso de caixa
cash forecast
previso de mo-de-obra
manpower forecasting
previso de vendas
sales forecast
previso oramentria
budget forecasting
previsto(a)
foreseen
first class
primeira hipoteca
first mortgage
primeiros socorros
first aid
principais indicadores
leading indicators
principal
princpio da anualidade
annuity principle
princpio da igualdade
principle of equality
accounting principle
prioridade mxima
top priority
privatizar
privatize
privilgio
privilege
pro forma
pro forma
pro rata
pro rata
tax deficiencies
procedimento de auditoria
auditing procedure
procedimento legal
legal procedure
procedimentos acordados
agree-upon procedures
procedimentos analticos
analytical procedures
procedimentos de acompanhamento
completo de um processo ou transao
walk-through procedures
procedimentos de comprovao
substantive procedures
procedimentos de consulta
enquiry procedures
procedimentos de controle
control procedures
procedimentos de diagnstico
diagnostic procedures
procedimentos pr-acordados
agreed-upon procedures
processo
suit, prosecution
rate-making process
processo de leilo
auction process
processo de planejamento
planning process
processo falimentar
bankruptcy proceedings
processo judicial
procrastinar
procrastinate
procura
search
procura crescente
rising demand
procurao
procurador
solicitor
procurador constitudo
attorney in fact
10/03/2015 13:43
93 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
produo
production; output
produo antieconmica
uneconomic production
produo em cadeia
flow production
produo em linha
line production
produo em massa
mass production
non-billable start-up
production
produo intensiva
intensive production
produo-piloto
pilot production
produtividade do capital
capital efficiency
produto
product; proceeds
commodity
produto de um processo
throughput
deliverable
produto final
end product
net proceeds
net proceeds
produto primrio
primary product
by-product
produto semi-acabado
semi-finished product
produtos acabados
produtos em processo
produtos em trnsito
goods in transit
produzir
produce
proficincia
proficiency
profisso liberal
profession
profissional liberal
professional
head hunter
profundidade
depth
programa
program; schedule
Programa de Alimentao do
Trabalhador - PAT
Programa de Assistncia ao
Trabalhador Rural - PRORURAL
programa de auditoria
audit program
operating program
Programa de Financiamento s
Exportaes - PROEX
Programa de Financiamento e
Participao de Insumos Bsicos FIBASE
Programa de Fomento
Competitividade Industrial - PFCI
Industrial Competitivity
Program Industrial - PFCI
10/03/2015 13:43
94 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
Employees' Profit
Participation Program - PIS
programa de manuteno
maintenance program
programa de produo
production schedule
National Privatization
Program
programao
programming
programar
program; schedule
projeo
projection
projeto de lei
draft law
multipurpose project
projeto-piloto
pilot project
pr-labore
promoo de pessoal
promotion
promoo de vendas
sales promotion
pronta-entrega
prompt delivery
prontamente disponvel
readily available
pronto atendimento
responsiveness
pronunciamento
pronouncement
pronunciamentos contbeis
accounting pronouncements
pronunciamentos tcnicos
technical pronouncements
propaganda institucional
institutional advertising
propina
proponente
applicant
proporcionalidade
proportional reinsurance
proposta
proposta
application
proposta de seguro
propriedade
property
propriedade arrendada
leasehold property
propriedade conjunta
joint ownership
proprietrio
owner, proprietary
proprietrio locador
proprietrio nominal
nominal owner
prs e contras
prosperar
prosper
prosperidade
wealth
10/03/2015 13:43
95 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
prspero
well-to-do
protocolo
enrollment
prottipo
prototype
provar
prove
proviso
provision; accrual
proviso matemtica
mathematical provision,
mathematical reserve
depreciation provision,
depreciation reserve
environmental liability
accrual
provisionado
accrued, provided
provisionar
10/03/2015 13:43
96 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
benefit reserves
provises para benefcios
provises tcnicas
technical provisions,
technical reserves
prudncia
caution, prudence
psicologia industrial
industrial psychology
publicidade
publicity
publicidade subliminar
subliminal advertising
pblico
public
pblico em geral
pulverizao do risco
quadro
table, exhibit
quadro de avisos
quadro de membros
membership
quadro de pessoal
personnel, workforce
qualidade
quality
qualificao
qualification
qualificado
eligible, qualified
quantia
amount
quantidade
quantity
standard-run quantity
quantificao
measurement; quantification
quarteirizao
outsourcing delegation
quebra
breakage, shortage
quebra (empresa)
crash
quebra de caixa
cash shortage
quebra de contrato
breach of contract
queda (s)
decrease, drop
slump
questionamento
questioning
questionrio
questionnaire
quinzenalmente
twice a month
quociente
ratio
quociente de liquidez
current ratio
quick ratio
amortization installment
quota de depreciao
depreciation installment
quota de exausto
depletion installment
quota de importao
import quota
quota de vendas
sales quota
quotista
quotaholder
racionalizao
rationalization
10/03/2015 13:43
97 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
ramo
line
ramos de negcios
line of business
ramos de seguro
insurance lines
personal lines
ramos elementares
property, casualty
rascunhar
raso
flat
rastrear
rasura
erasure
ratear
apportion, prorate
rateio
apportionment
razo
ledger
razo de custos
cost ledger
razo geral
general ledger
razo social
razonete
trial ledger
reajuste
readjustment
real
actual
Real, Reais
realar
realce
relief; highlight
realizao
realization
realizao a menor
underrealization
realizar
accomplish
realocar
reallocate
reapresentao
re-presentation
reassegurar
reassure
reassumir
reavaliar
revalue
reaver
recover
rebaixa
buy-down
rebocar
tow
recalcular, recomputar
recompute
recebedor da transferncia
transferee
recebimento
receipt
recebimentos atrasados
delayed collections
receita
revenue, income
receita auferida
earned income
Receita Federal
inplacement
recurso ordinrio
ordinary appeal
redistribuir
redistribute
reduo
decrease, reduction
reduo de capital
capital reduction
10/03/2015 13:43
98 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
reduo de custos
reduo de imposto
tax abatement
reduo de pessoal
staff reduction
reduo de tamanho
downsizing
write down
redundncia
redundancy
phase out
reembolsar
repay
reembolso
reimbursement, refund
reembolso de imposto
reemitir
reissue
reengenharia
reengineering
reengenharia de processos
reengineering
reescalonamento da dvida
debt rescheduling
reestruturao acionria
shareholding restructuring
services
reestruturao societria
corporate restructuring
services
refazer o trabalho
rework
referncia cruzada
cross reference
former employment
references
referncias pessoais
personal references
refinanciamento
refinancing
environmental accounting
reflorestamento
reforestation
reforar
reinforce
reforma econmica
economic reform
reformulao de demonstraes
financeiras
restatement of financial
statements
refugo
regime de caixa
cash basis
regime de competncia
time recorder
registrar
record
registrar contabilmente
account for
registrar-se
enroll
registro
record, enrollment
registro de aes
registro de caixa
cash register
voucher register
registration of insurance
brokers
10/03/2015 13:43
99 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
registro de estoques
Registro de Exportao - RE
Export Registration
registro de faturas
invoice register
registro de imveis
registro de vendas
sales journal
accounting records
out-of-book records
registros permanentes
permanent records
regra
rule, norm
reguladores externos
outside adjusters
regulamentao
regulation
ICMS Rules
regulamentos fiscais
tax regulations
reinstalar
reinstate
reintegrao ao emprego
job reintegration
reintegrar
reinstate
reintegrar na posse
repossess
Annual Listing of
Information and Salaries
(Employees)
relao custo-volume-lucro
cost-volume-profit
relationship
relao de capital-trabalho
capital-labor ratio
relao de compras
shopping list
relao de custo-benefcio
cost-benefit ratio
relao de preo-desempenho
price-performance ratio
relacionamento
relationship
relaes comerciais
business relations
relaes externas
external relations
relaes humanas
human relations
relaes industriais
industrial relations
relaes interpessoais
interpersonal relations
relaes pblicas
public relations
relaes trabalhistas
labor relations
relatar
describe
relatrio
report
relatrio anual
annual report
relatrio da diretoria
directors' report
operating statement
report of independent
accountant; auditor's report
10/03/2015 13:43
100 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
relatrio de auditores
auditors' report
relatrio de caixa
cahs statement
relatrio de compilao
compilation report
relatrio de crdito
credit report
relatrio de custeio
cost statement
environmental performance
report
management operations
report
short-form report
long-form report
relatrio financeiro
financial report
relatrio intercalar
interim report
flash reports
financial reporting
relatrios gerenciais
management reports
relevncia, relevante
materiality, material
remanejamento
relocation
mark up
mark down
remensurao
remeasurement
remessa
remittance
remessa de lucros
profit remittance
remessa futura
future remittance
remoto
remote
remover
remove
remunerao
remuneration
remunerao a empregados
compensation to employees
remunerao do executivo
executive compensation
renda
income
renda (penses)
renda ajustvel
adjustable income
renda bruta
gross income
renda disponvel
disposable income
renda lquida
net income
renda nacional
national income
renda pessoal
personal income
investment income
renda tributvel
taxable income
renda varivel
variable income
render
yield
render juros
bear interest
rendimento
yield, throughput
10/03/2015 13:43
101 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
rendimento lquido
net yield
rendimentos e desembolsos
renegociao
renegotiation
renomado
well known
renovao
renewal
rentabilidade
profitability
return o equity
rentabilidade, lucratividade
rentability
renumerao
renumbering, renumeration
renunciar
resign
reorganizao
reorganization
reorganizao empresarial
corporate reorganization
repactuao
repricing
reparao ou reposio
repair or replacement
reparos e manuteno
repasse de emprstimo
onlending
repatriamento de capital
capital repatriation
rplica
reply
repor
replace
reposio
replacement
represlia
retaliation
workers' representation
representaes
representantions
representante
representative
representante sindical
shop steward
reprogramar
reschedule
requerente
claimant
requerido
defendant
requerimento
petition, requirement
requisio
requisition
requisio de compra
purchase requisition
requisio de material
material requisition
rescindir
rescind
resciso
rescission
resciso de contrato
rescission of contract,
annulment of contract
reserva
reserve
reserva de capital
capital reserve
reserva de reavaliao
revaluation reserve
reserva ecolgica
ecological reserve
reserva estatutria
reserva geral
general reserve
reserva legal
statutory reserve
reserva livre
free reserve
reserva matemtica
mathematical reserve
10/03/2015 13:43
102 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
individual mathematical
reserve
reserva oculta
hidden reserve
pension reserve
contingency reserve
equalization reserve
maintenance reserve
obsolescence reserve
reservar
set aside
reservas bancrias
banking reserves
reservas de lucros
revenue reserves
reservas de ouro
gold reserves
reservas florestais
timber tracts
reservas tcnicas
technical reserves
resgatvel
redeemable
resgate
redemption
resgate de aes
respeitvel
reputable
responsabilidade
responsibility
responsabilidade civil
comprehensive general
liability
responsabilidade conjunta
joint responsibility
responsabilidade contratual
contractual liability
responsabilidade direta
direct liability
responsabilidade funcional
functional responsibility
unlimited liability
responsabilidade indireta
indirect liability
responsabilidade limitada
limited liability
responsabilidade mxima
maximum liability
accountability
responsabilidade pblica
public liability
resposta retardada
lag response
respostas evasivas
evasive responses
ressalva, exceo
qualification, exception
ressalva, fazer
take exception
ressarcimento
loss reimbursement
loss compensation
ressegurado
reinsured
ressegurador
reinsurer
ressegurar
reinsure
resseguro
reinsurance
resseguro aceito
reinsurance accepted
10/03/2015 13:43
103 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
resseguro automtico
automatic reinsurance
resseguro cedido
reinsurance assigned,
reinsurance ceded
resseguro colocado
reinsurance placed
resseguro de cota
quota reinsurance
resseguro de excedente de
responsabilidade
surplus reinsurance
surplus or catastrophe
reinsurance
resseguro do excedente da
responsabilidade civil
resseguro no proporcional
nonproportional reinsurance
resseguro obrigatrio
resseguro proporcional
proportional reinsurance
restituio de prmio
premium reimbursement
restrio de dividendos
dividend restriction
restries a importaes
import restrictions
restries comerciais
trade restrictions
resultado
deferred income
resultado lquido
net income
resultado operacional
operating income
resumo
rsum, summary
payroll summary
inventory summary
retaliao
retaliation
reteno
retention
reteno de risco
risk retention
retificar
rectify
retirada
withdrawal, drawing
drawings
retiradas pessoais
presonal drawings
retomar
retorno
return
retorno baixo
low return
retorno esperado
expected return
pay back
risk-free return
retrabalho ao final
back-end rework
10/03/2015 13:43
104 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
retrocedente
retrocedent
retrocesso
retrocession
retrocessionrio
retrocessionnaire
ru
defendant
reunio
meeting
revelaes
findings
revenda
resale
revendedor
dealership
revender
resell
reviso
review
reviso analtica
analytical review
reviso de crdito
credit review
back-end review
reviso inicial
front-end review
reviso limitada
limited review
management review
review by interview
reviso sumria
desk review
reviso trimestral
quarterly review
revogao de beneficirio
removal of beneficiary
revogar
revoke
revogvel
revocable
risco
risk
risco administrativo
management risk
risco admissvel
allowable risk
risco cambial
exchange risk
risco catastrfico
catastrophic risk
insured risk
risco comercial
commercial risk
risco de amostragem
sampling risk
risco de auditoria
audit risk
risco de benfeitorias
improvements coverage
risco de controle
control risk
risco de crdito
credit risk
risco de deteco
detection risk
risco de garantia
collateral risk
risco de liquidao
settlement risk
risco de mercado
market risk
risco de soberania
sovereign risk
10/03/2015 13:43
105 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
risco de vendaval
risco direto
direct risk
risco expirado
expired risk
substandard risk
risco impossvel
impossible risk
risco indireto
indirect risk
risco legal
legal risk
risco limitado
limited risk
uninsured risk
risco operacional
operational risk
risco profissional
risco profissional
professional risk
riscos contratados
risks underwritten
riscos de petrleo
oil risks
riscos de viagens
riscos decorridos
incurred risks
riscos diversos
sundry risks
riscos inerentes
inherent risks
riscos internacionais
cross-border risks
riscos no decorridos
unincurred risks
riscos no expirados
unexpired risks
riscos nucleares
nuclear risks
controle risks
robtica
robotics
rodada
round
rodzio
rotation
rolagem (dvida)
roll-over
romaneio de embarque
rotao de nfase
rotation of emphasis
inventory turnover
rotatividade de mo-de-obra
labor turnover
label
roubo
robbery, theft
rubrica
heading
runa
wreck
sacado
drawee
sacador
drawer
sada
sada de caixa
sada de capital
capital outflow
10/03/2015 13:43
106 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
sala da diretoria
board room
sala de expedio
mailing room
sala de exposio
showroom
salrio
salary, wage
salrio de benefcio
benefit wage
salrio de contribuio
salary base
salrio in natura
salary in kind
salrio mnimo
minimum salary
salrio nominal
nominal wage
salrio-famlia
family allowance
salrios a pagar
accrued payroll
salrio-tarefa
piece rate
saldado
paid-in
saldo
balance
unpaid balance
saldo bancrio
bank balance
saldo credor
credit balance
opening balance
saldo de caixa
cash balance
saldo de conta
account balance
saldo de salrio
salary balance
saldo devedor
debit balance
saldo devedor
debit balance
saldo final
closing balance
saldo mdio
average balance
saldo negativo
negative balance
saldo vinculado
restricted balance;
compensating balance
saldos compensatrios
contra balances
saldos no reclamados
unclaimed balances
salientar
point out
salvados
salvage
salvage
salvados e ressarcimentos
salvaguarda
safeguard
sano
sanction
saque
draft
saque a descoberto
overdraft
saque a vista
saque de exportao
export draft
saque parcelado
draw down
satisfao
satisfaction
satisfao no trabalho
job satisfaction
saturao do mercado
market saturation
sade
health
sade ocupacional
occupational health
seo/secional
section/sectional
10/03/2015 13:43
107 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
Federal Administration
Secretariat
Regional Development
Secretariat
Planning Secretariat
securitizao
securitization
securitizao de recebveis
securitized receivables
sediado em x; sediar
x-based
segmentao de mercado
market segmentation
industry segment
segmento do negcio
business segment
segregao de funes
segregation of duties
spin-off
trace
segunda mo
secondhand
segundos seguros
segurado
insured
segurador(a)
insurer; holder
seguradora
insurance company
seguradora cativa
seguradora lder
lead insurer
segurados
policyholders; policyowners
segurana
assurance
segurana negativa
negative assurance
segurana razovel
reasonable assurance
segurar
underwrite
seguro
insurance
short-term insurance
fixed-term insurance
seguro ajustvel
adjustable insurance
seguro coletivo
collective coverage
10/03/2015 13:43
108 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
participating insurance
comprehensive property
insurance
seguro comum
ordinary insurance
hazard insurance
flooding insurance
fire insurance
burglary insurance
workers' compensation
insurance
seguro de anuidade
annuity insurance
seguro de automveis
seguro de benfeitorias
improvements coverage
seguro de carga
cargo insurance
seguro de cascos
hull insurance
seguro de coliso
collision insurance
mortgage insurance
seguro de danos
seguro de desmoronamento
collapse coverage
seguro de embarcaes
hull insurance
seguro de Estado
State insurance
seguro de fidelidade
fidelity insurance
seguro de furto
theft insurance
seguro de incapacidade
disability insurance
workers' compensation
insurance
professional indemnity
insurance
hospital insurance
seguro de invalidez
disability insurance
multiperils insurance
business interruption
insurance
seguro de pessoas
seguro de renda
income insurance
10/03/2015 13:43
109 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
comprehensive general
liability insurance; civil
liability insurance
professional liability
insurance
seguro de roubo
theft insurance
seguro de sade
health insurance
life annuity
seguro desemprego
unemployment compensation
seguro do caminhoneiro
trucker's insurance
seguro em grupo
group insurance
seguro empresarial
business insurance
seguro familiar
family insurance
seguro geral
general insurance
seguro global
blanket insurance
seguro habitacional
seguro martimo
marine insurance
seguro plurianual
multiannual policy
seguro residencial
seguro rural
rural insurance
seguro social
social insurance
seguro total
comprehensive insurance
seguro varejo
retail insurance
seguro-fidelidade
fidelity insurance
seguro-inundao
flood insurance
seguro-lojista
retail insurance
seguro-maternidade
maternity insurance
workers' compensation
10/03/2015 13:43
110 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
seguros dotais
endowments insurance
seleo
selection
sem cupom
ex-coupon
sem direitos
ex-rights
sem dividendo
ex-dividend
sem juros
interest free
sem licena
unlicensed
sem valor
worthless
semanalmente
weekly
semear
sow
semestral
semestre
semi-annual
semimensal
semiprocessado
semiprocessed
semoventes
livestock
senado
senate
snior de auditoria
audit senior
separar
servio ao cliente
customer service
servio de compilao
compilation engagement
servio de terceiro
third-party service
servio prestado
service rendered
servios correlatos
related services
fiduciary services
servios de assessoramento
advisory services
servios de crdito
credit facilities
servios de custdia
custodial services
card-embossing services
servios logsticos
extension services
non-audit services
servios ps-vendas
servios prestados
services rendered
servios pblicos
public services
briefing sessions
insurance industry
10/03/2015 13:43
111 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
setor de servios
services sector
setor industrial
industrial sector
setor privado
private sector
setor pblico
public sector
regulated industries
sigilo profissional
professional secrecy
significante
significant
significar
mean
silvicultura
forestry
smbolo
symbol
simplificao do trabalho
work simplification
simulao
simulation
simulador
simulator
simular
simulate
deposit premium
sinal negativo
down payment
sindicato
union
trade union
sindicato de trabalhadores
labor union
trade association
sinergia
synergy
singular
unique
sinistro
sinistro regulado
claim adjusted
sinistros a liquidar
sinistros encerrados
closed claims
sinistros incorridos
sinistros indenizados
claims settled
sinistros ocorridos
losses occurred
sintonia
dial
sistema bancrio
banking system
sistema contbil
accounting system
sistema de custos
cost system
imprest system
management information
system
10/03/2015 13:43
112 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
administrao
sistema de remunerao, sistema de
compensao
reward system
environmental management
system
integrated management
system
sistema mtrico
metric system
sistemas de liquidao
settlement services
sistemas de retrocesses
systems of retrocession
situao de trabalho
past-due status
situao financeira
financial condition
sobras
scrap, garbage
sobrecapitalizado
overcapitalized
sobrecarga
overload
sobrecarregado de trablaho
overworked
sobreestimar
overrate
sobrepreo (EUA)
overpricing (USA)
sobre-seguro
overinsurance
sobretaxa
surtax
sociedade
corporation, enterprise
partnership
sociedade afluente
affluent society
sociedade annima
charity
sociedade de participao
sociedade de profissionais
professional partnership
sociedade em comandita
10/03/2015 13:43
113 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
corporation, joint-stock
company
sociedades de capitalao
capitalization companies
sociedades mtuas
sociedado comercial
commercial partnership
societrio
corporate
scio oculto
hidder partner
scio ostensivo
ostensible partner
scio principal
senior partner
audit partner
solicitao de emprstimo
loan application
solicitao de patente
patent application
solicitar pagamento
claim payment
slido
solid, sound
solvncia
solvency
sonegao de imposto
tax evasion
sorte
hazard, luck
stop-loss
stop-loss reinsurance
subavaliar
undervalue, understate
subcontratar
subcontract
subdesenvolvimento
underdevelopment
subempreiteiro
subcontractor
subentendido
implied
subestimar
underestimate
subfaturar
underinvoice
sublinhar
underline
sublocar
sublet
subordinado
ancillary
subpargrafo
subparagraph
subpreo (EUA)
underpricing (USA)
sub-rogao
subrogation
subscrever aes
take up equities
subscription
underwriter
subscritor em atraso
defaulting subscriber
subsidiria
subsidiary
majority-owned subsidiary
subsidiria integral
wholly-owned subsidiary
subsidiria no consolidada
unconsolidated subsidiary
subsidiria no integral
consolidated subsidiaries
subsdio, subveno
subsidy, grant
substncia qumica
chemical substance
substncia, essncia
substance
substancial
substantial
10/03/2015 13:43
114 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
upgrade
downgrade
substituir
substituto do titular
deputy
subtrair
subtract
subveno de capital
capital subsidy
subveno de custeio
cost subsidy
subveno de investimento
investment subsidy
sucesso imprevisto
fortune, uncertain,
unpredictable
sucursal
branch
callable
sumrio
summary, rsum
superavaliar
overvalue
supervit
superavit
paid-in surplus
supervit de um fundo
fund surplus
unrestricted surplus
surplus
superestimar
overestimate
Superintendncia do Desenvolvimento
da Pesca - SUDEPE
Superintendncia do Desenvolvimento
do Centro-Oeste - SUDECO
Superintendncia do Desenvolvimento
do Nordeste - SUDENE
National Superintendency of
Superintendncia Nacional da Marinha
the Mercantile Marine Mercante - SUNAMAM
SUNAMAM
Superintendncia nacional de
Abastecimento e Preos - SUNAB
National Superintendency of
Supply and Prices - SUNAB
supervisar, supervisionar
oversee, supervise
suplente
alternate
Supreme Court
suprimentos
supplies, consumable
materials
suprir
furnish
suspender
suspenso de contrato
termination of contract,
suspension of contract
swap a termo
forward swap
swap bsico
basis swap
swap de cmbio
10/03/2015 13:43
115 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
swap de moeda
currency swap
swaps de aes
equity swaps
swaps de commodities
commodity swaps
matched swaps
swaps resgatveis
callable swaps
tabela
table, scale
amortization schedule
tabelio
notary public
tabulao
tabulation
talo de cheques
rightsizing
tamanho considervel
sizable
tamanho da amostra
sample size
tamanho da aplice
poicy size
taquigrafia
shorthand, stenography
tarefa
task
low-value tasks
time-consuming
tarifa
duty, tariff
tarifa de importao
import tariff
tarifa preferencial
preferential tariff
tarifas caducadas
lapsed rates
taxa
rate
taxa vista
spot rate
taxa anual
annual rate
taxa bsica
basic rate
composite rate
taxa de adeso
adhesion fee
taxa de admisso
admission fee
taxa de cmbio
taxa de converso
conversion rate
10/03/2015 13:43
116 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
taxa de crescimento
taxa de depreciao
depreciation rate
taxa de desconto
discount rate
taxa de desemprego
unemployment rate
overhead rate
closing rate
taxa de inflao
taxa de inscrio
taxa de juros
taxa de matrcula
entrance fee
taxa de mortalidade
mortality rate
taxa de rendimento
yield
taxa de retorno
rate of return
taxa de rotatividade
turnover rate
taxa fixa
taxa horria
hourly rate
middle rate
taxa mnima
minimum rate
taxa mltipla
multiple rate
taxa padro
standard rate
Taxa Referencial - TR
Referential Rate - TR
risk-free rate
taxa suplementar
supplementary rate
taxa uniforme
flat rate
taxao
assessment, levy
taxas cruzadas
cross rates
taxas plenas
full rates
tecido
fabric
10/03/2015 13:43
117 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
tcnica
technique
tcnicas de auditoria
audit techniques
cost-saving techniques
tecnocracia
technocracy
tecnologia
technology
purchased technology
Tecnologia da Informao - TI
Information Technology - IT
tecnologia de ponta
tecnologia do produto
product technology
telecomunicaes
telecommunications
Brazilian
Telecommunications
Company - TELEBRS
telefonista
operator
telex enviados
outgoing telex
telex recebidos
incoming teles
chargeable time
tempo de espera
lead time
tempo de mquina
machine time
tempo de preparo
set-up time
tempo de servio
length of service
tempo hbil
timely basis
tempo integral
full time
tempo ocioso
tempo padro
standard time
part time
tendncia
bias
tendncia inflacionria
inflationary trend
tendncias do mercado
market forces
tentativa
tentative; attempt
teor
wording
ter xito
ter notcias de
hear from
ter recursos
afford
terceirizao
outsourcing
terceirizar
outsource
third party
terceiro responsvel
terminar
finish, adjourn
termo de responsabilidade
liability commitment,
undertaking
privately-negotiated forwards
tesouraria
treasury department
tesoureiro
treasurer
testa de ferro
testamenteiro
executor
testamento
will
teste de aptido
aptitude test
10/03/2015 13:43
118 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
teste de auditoria
audit test
substantive test
compliance test
dual-purpose test
teste de mercado
market test
teste de rotina
routine test
teste em bloco
block test
judgement test
testemunha
witness
exposure draft
textura
fabric
timbre
letterhead
tino empresarial
business judgment
tipo
type
ttulo
signed note
short-term security
medium-dated security
ttulo a pagar
note payable
ttulo ao portador
bearer security
mortgage note
ttulo de conta
fixed-income security
ttulo governamental
government security
ttulo mobilirio
security
municipal bond
unlisted security
ttulo no pago
dishonored bill
ttulo negocivel
negotiable instrument
debt security
non-marketable security
ttulos a receber
notes receivable
ttulos conversveis
convertible securities
ttulos de investimentos
investment securities
ttulos derivativos
derivative securities
ttulos ex-rendimentos
stripped securities
10/03/2015 13:43
119 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
ttulos governamentais
governmanet securities
ttulos quase-governamentais
quasi-governmental
securities
todos os riscos
tomada de deciso
decision-making
tomador de emprstimo
borrower
tomar emprestado
borrow
tomar providncias
take steps
tonelada
ton
tonelagem
tonnage
total transportado
brought forward
tool
trabalho de campo
field work
trabalho em equipe
team work
slave work
initial engagement
tradutor juramentado
official translator
shuttle
trajetria
flight, path
tramitao
proceduring
trmites
procedural steps
transao
transaction
transao
transaction
assisted transaction
transao comercial
business transaction
intercompany transaction
transaes a termo
forward transactions
transaes a vista
spot transactions
transaes de arbitragem
arbitrage transactions
intracompany transactions
international documentary
credit transactions
transcrever
transcribe
post
transferncia
transfer, pass-through
transferncia de fundos
money transfer
transferncia de risco
risk transfer
transferncia eletrnica
wire transfer
passage of title
transgresso
trespass
transmisso do seguro
transfer of insurance
transnacional
transnational
transparncia de informaes
(administrao, demonstraes
financeiras, etc.)
transparency of information
(administration, financial
statements, etc.)
transpirar (informao)
leak
10/03/2015 13:43
120 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
transportado pelo ar
transportador
carrier
transportar de volta
carry back
carry forward
transporte areo
air cargo
carry down
transporte rodovirio
inland transit
transtorno
trouble
tratado
treaty
treinamento
training
treinamento em grupo
group training
on-the-job training
tribunal
Court of Appeals
Tribunal de Alada - TA
tribunal de contas
audit court
Tribunal de Justia - TJ
Tribunal do Trabalho
tributao
assessment; taxation
tributao progressiva
progressive taxation
tributvel
taxable
tributo
taxable
tripulao
crew
trocar
exchange
truncar
truncate
tumultos pblicos
public riots
turno
shift
turno da noite
night shift
ltima instncia
ltima linha
bottom line
unnime
unanimous
Unio
Federal Government
Unio Europia - UE
European Union - EU
nico
exclusive
unidade de amostragem
unit of sampling
unidade de mensurao
unit of measure
10/03/2015 13:43
121 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
unidade econmica
unidade monetria
accountable unit
uniforme
consistent, uniform
uniformidade
consistency, uniformity
unilateral
unilateral
usos e costumes
usurio
user
usucapio
usufruto
usufruct
usura
usury
usurrio
usurer
utenslios
fixtures
utilitrios
utilities
vacncia
vacancy
vago de carga
wagon load
vago
vacant
vale
meal ticket
vale transporte
transportation ticket,
transportation coupon
validao
validation
validade
validity
valioso
valuable
valise
valise
valor
valor absoluto
absolute value
added value
valor atualizado
updated value
valor de avaliao
valor de cotao
quoted value
10/03/2015 13:43
122 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
break-up value
valor de mercado
market value
valor de realizao
realization value
valor de reposio
replacement value
valor de resgate
valor de sucata
valor declarado
stated value
valor declarado
valor do investimento
investment value
valor intrnseco
intrinsic value
valor justo
fair value
valor mobilirio
security
valor monetrio
monetary amount
valor nominal
valor par
par value
valor patrimonial da ao
valor pecunirio
cash value
present value - PV
valor realizvel
realizable value
valor residual
residual value
valor segurado
amount insured
valor segurvel
valor simblico
nominal value
valor tangvel
tangible value
valor temporrio
time value
marketable securities
portfolio securities
securities in custody
non-convertible securities
negotiable securities
valorizao
appreciation
valorizao contbil
accounting valuation
valorizao de estoques
inventory valuation
valorizao de mercado
market valuation
vandalismo
vandalism
vantagem competitiva
competitive advantage,
competitive edge
civil court
varejistas
retailers
varejo
retail
10/03/2015 13:43
123 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
variao
variance/variation
variao cambial
variao de preo
price variance
variao de volume
volume variance
usage variance
variao monetria
monetary variation
variation in technical
provisions
variao oramentria
budget variance
variao sazonal
seasonal variance
price-level changes
varivel
variable
variedade
variety
vasto
sweeping
leak
vazio
empty
veculo
vehicle
veculos de propaganda
advertising media
vencido
due, overdue
past due
vencimento
maturity
current maturity
vencvel
falling due
venda
sale
venda a descoberto
selling short
venda a prazo
credit sale
venda a prestao
installment sale
venda a varejo
retail sale
venda a vista
cash sale
venda agressiva
hard selling
venda bruta
gross sale
sell at a loss
venda de ativos
sale of assets
asset stripping
forced sale
venda lquida
net sale
spot sale
vendas cclicas
cyclical sales
guaranteed sales
10/03/2015 13:43
124 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
vendvel
salable, saleable
vendedor
salesman, seller
vendedor ambulante
street vendor
vendido, esgotado
sold out
veracidade
validity
verba
verba oramentria
budget appropriation
verbal
verbal
verbas rescisrias
severance pay
verificao
verification
verificao cruzada
cross check
verificao genrica
overall check
verificao seqencial
sequence check
verificar
ticking
vesturio
apparel
veto
veto
via
via
via expressa
express mail
viabilidade
feasibility
viabilidade econmica
economic feasibility
viagem
voyage, trip
viagem de ida
outbound
round trip
viagem de volta
inbound
vice-presidente
vice-president, deputy
chairman
vice-presidente do conselho
deputy chairman
vida econmica
economic life
vida escolar
school life
vida inteira
whole life
vida til
useful life
videoconferncia
video conference
vigorar
take effect
vinculao, ligao
relationship, relation
vnculo empregatcio
employment relationship
vinhetas (publicidade)
vignettes (advertising)
violao
violation
violar
infringe
in the interest of
visibilidade
visibility
visita de nterim
interim visit
visita final
visitar
call on
visa
visualizar
visualize
vital
vital
10/03/2015 13:43
125 de 125
http://www.aprendendoingles.com.br/businessenglish.shtml
vocao (profissional)
vocation
vo
flight
voto
ballot
zelo
zeal
zelo profissional
free-trade zone
10/03/2015 13:43