APB Accounting Principles Board

Term used in the area of the accounting, audit and financial accounting.
Appeal Peticin / Apelacin
Judicial procedure by means of which it is requested to a judge or top
court that annuls or amends the judgment dictated by other one of low
range for considering her to be unjust.
Armed Armado
That takes place with intervention of the use of weapon.
Que se produce con intervencin del uso de armas.
Arraigament Acusacin
Thing of which a person is accused.
Cosa de la que se acusa a una persona.
Arrest Arrestar
To stop provisionally a person suspicious of having committed a crime.
Detener provisionalmente a una persona sospechosa de haber cometido
un delito.
Arsenal Depsito de armas
Warehouse of weapon and material of war.
Depsito de armas y material de guerra.
Arson Incendio Provocado
Criminal hurt or the illicit destruction of some property by means of the
fire or explosions.
Dao delictivo o la destruccin ilcita de alguna propiedad por medio del
fuego o explosiones.
Art forgery Falsificacin de arte
Action to transform or turn something in order that it seems to be
authentic.

Accin de transformar o convertir algo para que parezca autntico.

Assailant Atacante
Assault Asalto
Assault against a person or entry in a property with intention of stealing.
Ataque contra una persona o entrada en una propiedad con intencin de
robar.
Attack Ataque
Violent or impetuous action against someone or something to damage,
to destroy or to defeat.
Accin violenta o impetuosa contra alguien o algo para hacer dao,
destruir o derrotar.
Authority Autoridad
Faculty or right to give the orders or govern persons who are
subordinated.
Facultad o derecho de mandar o gobernar a personas que estn
subordinadas.
Autopsy Autopsia
Series of observations and of interventions effected on the corpse, which
have for object clarify the reason of the death.
Serie de observaciones y de intervenciones efectuadas sobre el cadver,
que tienen por objeto el esclarecer la causa de la muerte.
Burden of proof Carga de prueba
It is the procedural obligation of the duty to demonstrate a fact. He is
the one who has to demonstrate the breach of the Law.
Es quien ha de demostrar el incumplimiento de la Ley.
Burglary Robo
Something taking from a person that him belongs with spirit of profit, by
means of the violence or the intimidation or using the force.

Quitar a una persona algo que le pertenece con nimo de lucro, por
medio de la violencia o la intimidacin o utilizando la fuerza.

Bystander Transente
There is applicate the person who lives in a place during a certain period of time or only it is in him
of step.
Se aplica a la persona que vive en un lugar durante un periodo de tiempo determinado o solamente
est en l depaso.

Contempt Desprecio
It shows the lack of respect towards another person across an unjust and
contemptuous treatment.
Muestra la falta de respeto hacia otra persona a travs de un trato
injusto y despectivo.

Control Control
Domain that a person has on his own feelings, emotions or impulses.
Dominio que una persona tiene sobre sus propios sentimientos,
emociones o impulsos.
Controversial Polmico
That causes discussion on his person or his acts.
Que ocasiona discusin sobre su persona o sus actos.
Conviction Conviccin
Security that has a person of the truth or certainty of what it thinks or
sits.
Seguridad que tiene una persona de la verdad o certeza de lo que
piensa o siente.

Cops Atrapar
To take hold, to manage or to catch someone or something that flees, it
moves or escapes.
Agarrar, alcanzar o apresar a alguien o algo que huye, se mueve o se
escapa.
Coroner Juez de instruccin
Judge who in the criminal thing directs the instruction of the summaries
for crimes committed in his demarcation.
Juez que en lo criminal dirige la instruccin de los sumarios por delitos
cometidos en su demarcacin.
Corruption Corrupcin
Situation or circumstance in which the government employees or other
public authorities are corrupt.
Situacin o circunstancia en que los funcionarios pblicos u otras
autoridades pblicas estn corrompidos.
Counsel Consejo (de Ministros)
Set of persons who take charge informing officially the government on
certain matter of the public administration before taking decisions.
Conjunto de personas que se encargan oficialmente de informar al
gobierno sobre determinada materia de la administracin pblica antes
de tomar decisiones.

Counterfeit Falsificacin
Action to transform or turn something in order that it seems to be
authentic.
Accin de transformar o convertir algo para que parezca autntico.
Court Tribunal
Multipersonal organ of the condition entrusted to administer justice.
rgano pluripersonal del estado encargado de administrar justicia.

Credit theft Robo de crdito

When someone steals your personal and financial information, with the
purpose of supplanting your identity to obtain benefits of fraudulent
form, it is said that it commits credit theft.
Cuando alguien roba tu informacin personal y financiera, con la
finalidad de suplantar tu identidad para obtener beneficios de forma
fraudulenta, se dice que comete robo de crdito.
Crime Crimen
Action or activity that is realized without respecting the law. It consists of
serious crimes.
Accin o actividad que se realice sin respetar la ley. Consiste en delitos
graves.
Criminal Criminal
Individual who commits a crime or who is involved in some type of
crime.
Individuo que comete un crimen o que est implicado en algn tipo de
delito.
Criminal Justice System Sistema de Justicia Criminal
Part of the judicial system that takes charge applying the law of penal
character and submitting her those who might have incurred a criminal
act.
Parte del sistema judicial que se encarga de aplicar la ley de carcter
penal y someter a ella a quienes podran haber incurrido en un acto
delictivo.
Criminology Criminologa
He studies the crime, his reasons, the ways of avoiding it and the way of
acting of the persons who commit it.
Estudia el delito, sus causas, las maneras de evitarlo y el modo de
actuar de las personas que lo cometen.
Cops Agentes de Polica

Security force entrusted to support the public order and the safety of the
citizens by means of the monopoly of the force, and that is submitted to
the orders of the State.
Fuerza de seguridad encargada de mantener el orden pblico y la
seguridad de los ciudadanos mediante el monopolio de la fuerza, y que
se encuentra sometida a las rdenes del Estado.
Custody Custodia
Action to guard a thing or to a person.
Accin de custodiar una cosa o a una persona.
Detection Deteccin
Location of some thing that cannot be observed directly by means of
devices or physical or chemical methods.
Localizacin de alguna cosa que no puede observarse directamente
mediante aparatos o mtodos fsicos o qumicos.
Detective Detective
Police man that devotes itself to investigate certain cases and that
sometimes intervenes in the judicial procedures.
Polica que se dedica a investigar determinados casos y que a veces
interviene en los procedimientos judiciales.
Deter Disuadir
To convince (with arguments or for the force of the facts) to a person in
order that it changes his way of acting, thinking or feeling.
Convencer (con argumentos o por la fuerza de los hechos) a una
persona para que cambie su manera de actuar, pensar o sentir.
Determination Determinacin
Thing that someone determines to do or that is done.
Cosa que alguien determina hacer o que se haga.
Deviant Perverso/Conducta desviada

Behavior of one of the members of a company, which moves away from

the habitual standards of conduct.
Comportamiento de uno de los miembros de una sociedad, que se aleja
de los estndares habituales de conducta.
Direct Franco
That is sincere and speaks with clarity.
Que es sincero y habla con claridad.
Discovery Descubrimiento
Finding of the unknown or secret thing up to the moment.
hallazgo de lo desconocido u oculto hasta el momento.
Disobedience Desobediencia
Resistance to expire with what is ordained.
Resistencia a cumplir con lo que se ordena.
Disorderly Desorden
Situation or condition of confusion or of alteration of something,
specially of the public or social order.
Situacin o estado de confusin o de alteracin de algo, especialmente
del orden pblico o social.
Dispatch Consignacin
To give the orders, to send something to a person or place.
Mandar, remitir algo a una persona o lugar.
Disregard Indiferencia
State of the spirit in which one feels inclination nor rejection towards
something or someone.
Estado del nimo en el que no se siente inclinacin ni rechazo hacia algo
o alguien.
Disruption Interrupcin

To stop the continuity of an action.

Detener la continuidad de una accin.
District attorney Fiscal
Government employee who takes charge, in the courts of justice,
supporting the accusation.
Funcionario pblico que se encarga, en los tribunales de justicia, de
sostener la acusacin.
DNA ADN
Molecule of great size that guards and transmits from generation to
generation all the information necessary for the development of all the
biological functions of an organism.
Molcula de gran tamao que guarda y transmite de generacin en
generacin toda la informacin necesaria para el desarrollo de todas las
funciones biolgicas de un organismo.

Documentation Documentacin
Set of documents, generally official, with which one proves or accredits
something.
Conjunto de documentos, generalmente oficiales, con que se prueba o
acredita algo.
Documents Documentos
Material testimony of a fact or act realized in the exercise of his
functions for institutions or natural, juridical, public or private persons,
registered in a unit of information in any type of support.
testimonio material de un hecho o acto realizado en el ejercicio de sus
funciones por instituciones o personas fsicas, jurdicas, pblicas o
privadas, registrado en una unidad de informacin en cualquier tipo de
soporte.
Dossier Expediente

Administrative tool used in organisms of governments of several

Spanish-speaking countries.
Herramienta administrativa utilizada en organismos de gobiernos de
varios pases de habla hispana.
Drill Perforar
To do in a thing a very deep hole or that crosses it through.
Hacer en una cosa un agujero muy profundo o que la atraviese de parte
a parte.
Drugs Drogas
Vegetable, mineral or animal substance
hallucinogenic, narcotic or depressing effect.

that

has

stimulant,

Sustancia vegetal, mineral o animal que tiene efecto estimulante,

alucingeno, narctico o deprimente.
Duty Deber/Obligacin
Exigency established by the morality, the law or the authority.
Exigencia establecida por la moral, la ley o la autoridad.