English

accelerated depreciation account balances accountant accounting accounting changes accounting policies accounting principles accounting principles accounting records accounts payable accounts receivable accounts receivable accrual accrual method of accounting accrue accrued expenses accrued expenses accrued expenses accrued income accrued liabilities accrued taxes accrued vacation accumulated depreciation accumulated depreciation acid test ratio acquisition (of a company) acquisition cost actual loan losses actuarial value adjustment adjustment for inflation administrative expenses advances to suppliers adverse opinion adverse opinion affiliate affiliated company allocate allocate allowance allowance for devaluation of investments allowance for doubtful accounts allowance for loan losses allowance for sampling risk allowance for uncollectible accounts alternative procedures analytical review annual meeting annual shareholders' meeting annually appropriated retained earnings appropriated retained earnings assets associated company at random audit engagement audit fees

Portuguese
depreciao acelerada saldos de contas contabilsta contabilidade variaes contabilsticas polticas contabilsticas princpios contabilsticos princpios de contabilidade registros contabilsticos contas a pagar contas a receber crditos proviso contabilidade de proviso provisionar despesas acumuladas a pagar despesas antecipadas gastos acumulados a pagar receitas proporcionais auferidas passivos a pagar impostos e taxas a pagar proviso para frias e subsdio de frias amortizao acumulada depreciao acumulada rcio de liquidez reduzida aquisio (duma empresa) custo de aquisio crditos incobrveis valor actuarial ajustamento correco monetria despesas administrativas adiantamento a fornecedores opinio adversa opinio negativa afiliado (a) firma afiliada alocar classificar proviso proviso para desvalorizao de investimentos proviso para contas de cobrana duvidosa proviso para perda em emprstimos proviso para risco de amostragem proviso para crditos incobrveis procedimentos alternativos reviso analtica assembleia anual assembleia anual de accionistas anualmente lucros acumulados apropriados lucros retidos distribudos activo firma associada alietoriamente trabalho de auditoria honorrios de auditoria lexicon-lds 1

English
audit manager audit opinion audit risk audit sampling audit staff audit strategy auditing procedures auditing standards auditor auditor's report auditor's report auditors' report auditor's responsibility audits average balance carried forward balance sheet balance sheet date bank overdraft bank overdraft bank reconciliation (statement) bank service charges bankruptcy bearer bid (noun) bid (verb) board of directors board of directors bond bond bond bonds payable book value book value break even point budget buildings and structures business agreements business segment by-product call price capital gains tax capital increase capital stock capital surplus capital tax capitalisation of financial costs capitalisation of interest capitalisation of leases cash cash and banks cash dividends cash equivalents cash flow cash flow certificate of deposit chairman (of the board of directors)

Portuguese
gerente de auditoria relatrio de reviso de contas risco de auditoria amostra de auditoria equipa de trabalho de auditoria estratgia de auditoria procedimentos de auditoria normas de auditoria revisor parecer do auditor relatrio de auditoria relatrio de verificao de contas responsabilidade do auditor reviso de contas mdia saldo para o exerccio seguinte balano data do balano descoberto bancrio saldo a descoberto reconciliao bancria comisses bancrias falncia portador oferta licitar conselho de administrao direco empstimo obrigacionista obrigao ttulo obrigaes a pagar valor contabilstico valor patrimonial ponto de equilbrio oramento edifcios e outras construes combinaes de negcios segmento de negcio subproduto preo de resgate imposto de capital aumento de capital capital social prmio de emisso imposto de capital capitalizao de custos financeiros capitalizao de juros capitalizao de locaes financeiras caixa caixa e bancos dividendos disponibilidades fluxo financeiro origens e aplicaes de fundos certificado de depsito presidente do conselho de administrao lexicon-lds 2

English
charity expense chart of accounts chief executive officer (CEO) circumstances claims client representation letter code (verb) collateral collateral collection ratio collections commercial and industrial loans commercial bank commissions and fees - profits/(losses) commitments common stock communication expense company by-laws comparative financial statements compilation of financial statements completed-contract method comply with condensed financial statements confirmation of accounts confirmation of balances consistency consistently applied consistently applied consolidated accounts consolidated financial statements construction in progress consulting services contents contingencies control weakness convertible bonds copyright corporate tax correspondent companies cost of goods sold cost of sales cost of sales cost of services rendered credit for tax breaks credit line credit turnover ratio cumulative adjustment cumulative effect currency translation current assets current assets current assets current liabilities current liabilities current portion of ... current ratio custody securities

Portuguese
donativos para caridade plano de contas administrador geral circunstncias reclamaes carta de representao codificar colateral garantia ndice de cobrana cobranas emprstimos comerciais e industriais banco comercial comisses e honorrios - receitas/(despesas) compromissos capital social despesas de comunicaes estatuto social demonstraes financeiras comparativas compilao das demonstraes financeiras mtodo de contrato completado cumprir com demonstraes financeiras resumidas confirmao de contas confirmao de saldos consistncia aplicado consistentemente aplicado uniformemente contas consolidadas demonstraes financeiras consolidadas construes em curso servios de consultadoria contedo contingncias deficincia de controles emprstimos convertveis direitos autoris imposto sobre as sociedades firmas corresponsveis custo das existncias vendidas custo de vendas custo dos produtos vendidos custo dos servios prestados crditos por desagravaes fiscais linha de crdito ndice de rotao de crdito ajustamento acumulado efeito acumulado converso monetria activo a curto prazo activo circulante activo corrente passivo a curto-prazo passivo circulante poro corrente de ... rcio de liquidez ttulos de terceiros lexicon-lds 3

English
customers customers' liability for acceptances customs duties data processing equipment debenture debt discount debt premium debt restructuring deferral method deferred charges deferred expenses deferred income deferred income (expense) deferred income taxes deferred taxes demand deposits dependents depreciation expense depreciation of buildings detect development state company direct cost directors disbursement disclaimer of opinion disclosure discontinued operations discount rate disposal (of an asset) dividend dividend per share dividends payable divident income domestic subsidiaries double taxation due date early extinguishment of debt early retirement earnings per share economic environment effect effects of changing prices employee employee benefits entertainment expense environment equity in other companies equity method errors evidential matter examine except for exchange rate exchange rate exchange rate risk excise tax expected salvage value

Portuguese
clientes letras enviadas a cobrana direitos alfandegrios equipamento para processamento de dados obrigao desconto sobre a dvida prmio sobre dvida reestruturao da dvida mtodo do diferido despesas diferidas despesas diferidas ingressos diferidos rendimento diferido inposto de renda diferido imposto diferido contas correntes dependentes amortizaes depreciao de construes detectar companhia em processo de desenvolvimento custo directo directores desenbolso absteno de opinio apresentao operaes descontinuadas taxa de desconto alienao (de bens e direitos de activo) dividendo dividendo por aco dividendos a pagar lucro em dividendos subsidirias locais imposto duplo data de vencimento termino antecipado de dvida aposentadoria antecipada lucro por aco contexto econmico efeito efeito da alterao de preos empregado regalias sociais gastos de representao universo participaes em outras empresas mtodo de equivalncia patrimonial erros evidncia examinar excepto cmbio taxa de cmbio risco por variao de cmbio imposto interno valor esperado de recuperao lexicon-lds 4

English
expenses expenses on capital increase export export duties extent extraordinary items face value fairly present feasibility feasibility study fees fees for services by third parties finance (noun) finance (verb) financial statements financial statements financial summary financial summary financing arrangement financing entities fine finished goods first in, first out (FIFO) fittings fixed assets fixed assets flat tax withholding floating rate flowchart footnotes to the financial statements for taxation purposes forecast foreign currency foreign currency translation foreign exchange foreign exchange foreign exchange gains (losses) foreign subsidiary form form freight on purchase of materials funds furniture and fixtures furniture and fixtures future contracts gain contingency gain contingency gain on revaluation of securities gain on sale of fixed assets general and administrative expense general insurance general ledger general manager general manager generally accepted going concern goods in process

Portuguese
despesas despesas de aumento de capital exportao direitos de exportao alcance partidas extraordinrias valor nominal apresentar razoavelmente viabilidade estudo de viabilidade honorrios honorrios por servios de terceiros finanas financiar demonstraes financeiras relatrios financeiros resumo financeiro sumrio financeiro acordo de financiamento entidades financeiras multa produtos acabados primeira entrada, primeira sada instalaes activo permanente imobilizado reteno nica de impostos taxa flutuante diagrama de fluxos notas explicativas aos efeitos fiscais previso moeda estrangeira converso a moeda estrangeira divisas moeda estrangeira ganho (perda) de cmbio subsidiria no exterior formulrio impresso custos por compra de materiais fundos mobilirio e material de escritrio mveis e utenslios contratos futuros contingncia de ganho ganho apreciao de ttulos lucro por venda de imobilizado gastps administrativos e gerais seguros gerais livro geral director geral director geral geralmente aceites empresa em andamento mercadoria em processamento lexicon-lds 5

English
goods in transit goodwill graduated tax gross margin gross national product gross profit ratio gross revenue tax group (of companies) guarantee deposits guarantee deposits hedge hedging historical cost holding company hundreds idle capacity impact import surcharges in accordance with income for services rendered income statement income tax indebtedness ratio indemnities independence industry inflation inheritance tax insurance company intangible assets intangible assets interbank assets / funds interbank deposits interbank rate inter-company loans interest expense interest expense interest income interest payable interest rate interest receivable interim accounts interim financial statements internal auditor internal control internal control questionnaire international subsidiaries international trade intervening period inventory (US) stocks (UK) inventory (US) stocks (UK) inventory turnover ratio investment investment bank / merchant bank investment in affiliated companies investment in subsidiaries investment securities gains (losses)

Portuguese
mercadoria em trnsito fundo de comrcio imposto progressivo margem bruta produto nacional bruto ndice de lucro bruto imposto sobre a receita bruta grupo (de empresas) depsitos em garantia garantia cobertura de risco financeiro operao de cobertura valor histrico sociedade de participaes financeiras centos capacidade excedentria efeito sobretaxa importao de acordo com receitas por servios prestados conta de resultados do exerccio imposto de renda rcio de endividamento indemnizaes independncia ndstria inflaco imposto de doaes e sucesses companhia de seguros activos imateriais bens imateriais activos interbancrios depsitos interbancrios taxa interbancria colocaes inter-empresariais despesas de juros juros pagos juros ganhos juros a pagar taxa de juros juros a receber situao contabilstica intermdia demonstraes financeiras a data interina revisor oficial de contas controlos internos questionrio de controlo interno subsidirias internacionais comrcio internacional perodo compreendido existncias stocks ndice de rotao de stocks investimento banco de investimento investimento em empresas afiliadas investimento em empresas subsidirias ganho (perda) por investimentos em ttulos lexicon-lds 6

English
investment tax credit invoice irregularity journal journal entry labor hours (UK) man-hours (USA) labor law land land improvements last in, first out (LIFO) lawyer lease lease financing loans leaseback leasing legal requirements legal requirements legal reserve lessee lessor liability method liability method licences life insurance life policy benefits liquid assets liquidity liquidity ratio liquidity risk listed bonds - local currency litigation loans local currency long-term contracts long-term credits long-term debt long-term insurance reserve charge long-term investments loss loss loss carry-forward lower of cost or market method machinery and equipment major customers management intention marginal cost market price marketable securities marketable securities material (noun) material (significant) materiality matured loans maturity merger millions minority interests

Portuguese
crdito de imposto por investimento factura irregularidade dirio lanamento contabilstico horas-homem lei de trabalho terrenos melhoras sobre terrenos ltima entrada, primeira sada advogado locao emprstimos de locao vender e arrendar locao requerimentos legais requesitos legais reserva legal locatrio locador mtodo do passivo passivo licenas seguro de vida benefcios prestados para seguro de vida activos lquidos liquidez ndice de liquidez risco le iliquidez ttulos negociveis - moeda nacional litgio emprstimos moeda nacional contratos a longo prazo crditos a longo-prazo dvidas a longo-prazo reservas de longo-prazo por sinistros investimentos a longo prazo perda prejuzo perda acumulada custo ou valor de mercado mquinas e equipamentos clientes importantes inteno da gerncia custo marginal preo de mercado ttulos e valores mobilirios ttulos negociveis material significativo materialidade emprstimos vencidos vencimento fuso milhes participao minoritria lexicon-lds 7

English
misleading information monetary assets monetary transactions monthly monthly mortgage mortgage bank multinational enterprise multiple regression mutual fund nature negative goodwill net fixed assets net income net income net income net income (loss) of the period net loss of the period/year net operating profit net premiums earned net present value net realizable value net sales net trade accounts receivable net worth non-current assets non-current liabilities non-equity reserves non-monetary transactions non-operating income and expenses non-performing earning assets non-profit non-redeemable preferred stock non-sampling risk non-statistical sampling non-taxable income non-taxable income notes receivable obsolescence officer (of a company) offset operating controls operating cycle operating lease operating profit operating ratio operational auditing operational controls operational network opinion opinion opinion paragraph opportunity cost options organisation chart organisation expenses other income for services

Portuguese
informao deturpada activos monetrios transaces monetrias mensalmente por ms hipoteca banco hipotecrio empresa multinacional regresso multipla fundo comum de investimento natureza fundo de comrcio negativo imobilizado lquido ganho lquido lucro lquido renda lquida lucro lquido do exerccio perda lquida do exerccio lucro lquido operacional prmios lquidos reconhecidos valor contabilstico lquido valor lquido de realizao vendas lquidas contas a receber comerciais valor lquido activos no circulantes passivos no circulantes reservas no patrimoniais transaces no monetrias lucros e despesas no operacionais emprstimos que no ganham interesses sem fins lucrativos aces preferenciais no resgatveis risco alheio de amostragem amostragem no estatstica ingressos no taxveis rendimento no colectvel letras a pagar obsolescncia funcionrio (duma sociedade) compensar controlos operacionais ciclo operacional locao financeira lucro operacional ndice operacional auditoria operacional controlos operacionais rede operacional opinio parecer pargrafo de parecer custo de oportunidade opes organigrama gastos de organizao outras receitas por servios lexicon-lds 8

English
other loans other operating profits (losses) outstanding shares over invoicing over the counter transaction overdraft overdue overhead expenses overnight funds packaging material paid-in capital par value parent company partner patents payment cycle payments payroll pension pension plan percentage percentage-of-completion method perpetual bond perpetual inventory system personal income tax petty cash physical inventory placement pledge (verb) pledging requirements policy holders' equity policy holders' surplus pooling of interest population (in statistics) portfolio composition post entries to the ledger post-retirement benefits preference share premium premium on issue of capital prepaid expenses prepaid expenses and deferred charges primary capital prior period/year adjustments private sector probable product financing product warranties production capacity production cost production cycle production order professional judgement professional standards profit profit profit and loss account

Portuguese
outros emprstimos outras receitas (despesas) operacionais aces emitidas sobrefacturao transaco fora de bolsa descoberto vencido gastos gerais de fabrico colocaes por um dia embalagem e vasilhame capital integralizado valor nominal sociedade dominante scio patentes ciclo de pagamentos pagamentos folha de pagamentos do pessoal aposentadoria plano de aposentadoria porcentagem mtodo de porcentagem de acabamento obrigao perptua sistema de inventrio permanente imposto sobre as pessoas singulares fundo fixo de caixa inventrio fsico colocao garantir requesitos de garantias patrimnio correspondente aos segurados lucro correspondente aos segurados combinao de interesses universo composio de carteira de ttulos registrar benefcios ps-aposentadoria aco preferencial prmio prmio no amortizado pagamentos antecipados gastos pagos antecipadamente capital primrio ajustamento de exerccios anteriores sector privado provvel financiamento da compra de um produto garantias sobre produtos capacidade de produo custo de produo ciclo de produo ordem de produo julgamento profissional regulamentos profissionais lucro ganho conta de perdas e ganhos lexicon-lds 9

English
profit and loss account profit margin profit sharing progressive tax projection promotional costs provision proxy (noun) public sector purchase requisition qualification (of na audit opinion) quality control quarter quarterly quarterly financial statements raw materials real estate and mortgage loans reasonably possible receivables receivables recession record (verb) recruiting expense redeemable redeemable preferred stock redemption features rediscounted notes refinancing refund regressive tax regulations reinsurance and premium adjustments related party transactions remote repair and maintenance expense repairs replacement cost report report to management reproduction cost repurchase agreement resale agreement resale merchandise research and development costs research and development costs reserve for claims and losses reserve for exchange rate fluctuations reserve for general risks restrictions on the scope restructure retained earnings retained earnings retirement of long-term debt return on assets return on equity revaluation revaluation reserve

Portuguese
conta de resultados do exerccio margem de lucro participao nos lucros imposto progressivo projeco despesas de promoo proviso suplente sector pblico requisio de compra qualificao controle de qualidade trimestre trimestralmente relatrios financeiros trimestrais matrias primas emprstimos hipotecrios razoavelmente possvel contas a receber crditos recesso registrar despesas por recrutamento de pessoal resgatvel aces preferenciais resgatveis condies de resgate documentos descontados refinanciamento reembolso imposto regressivo regulamentos resseguros e ajustamentos de prmios transaces entre partes interessadas remoto custos de reparao e manuteno reparaes custo de reposio relatrio relatrio gerncia custo de reproduo acordo de recompra acordo de revenda mercadoria para revenda gastos de pesquisas gastos de pesquisas e desenvolvimento reserva para danos e perdas fundo para diferenas de cmbio fundo para riscos restries ao alcance reestruturar lucros acumulados lucros retidos diminuio da dvida a longo-prazo rentabilidade do activo rentabilidade patrimonial reavaliao reserva de revaliao lexicon-lds 10

English
revaluation surplus review of the financial statements risk exposure rules salaries and wages sale of (manufactured) goods sales sales on installments sales tax sales turnover sample size sampling sampling results sampling risk savings deposits scope scope paragraph second request secondary market secured note securities and exchange commission self-insurance self-insure selling expenses semi-finished goods senior debt severance severance pay share in loss of affiliates shareholders shareholders' equity shares short-term bank loans short-term investments short-term loans social security expense social security expense sources of funds special reports split (of a company) spread (between rates) stamp duty standard cost start-up costs statement of accounting policy statement of changes in financial position statement of sources and uses of funds statistical sampling statutory audit report statutory reserve stock dividends stock exchange stock exchange stock option plans stockbroker stockholders' equity straight-line method

Portuguese
diferena dada a revaliao reviso dos relatrios financeiros exposio ao risco regras salrios e ordenados venda de produtos vendas vendas a prestao imposto sobre as vendas montante das vendas tamanho de amostragem amostragem resultados da amostragem risco de amostragem depsitos em caderneta de poupana alcance pargrafo de alcance segundo pedido mercado secundrio promissria garantida comisso de valores auto-segurana auto-segurar-se gastos de venda produtos semi-acabados dvida de primeiro grau despedida indemnizao por despedimento parte da perda dos afiliados accionistas patrimnio lquido aces emprstimos bancrios a curto prazo investimentos a curto prazo emprstimos a curto prazo segurana social taxa social nica origens de recursos relatrios especiais ciso (duma empresa) margem imposto de selo custo standard gastos pre-operativos declarao de poltica contabilstica quadro de financiamento demonstrao das origens e aplicaes de recursos amostragem estatstica relatrio do revisor reserva legal dividendos em aces bolsa de valores mercado de valores planos de opo sobre aces agente de bolsa patrimnio lquido mtodo linear lexicon-lds 11

English
subject to sublet (noun) subordinated debt subordinated financing subscription subsequent events subsidiary subsidiary subsidiary subsidiary records substantive tests substantive tests supplementary information suppliers (UK) vendors (USA) supplies (noun) supplies and spare parts supporting documentation syndicated loans taken as a whole tangible fixed assets tangible fixed assets tax tax audit tax authorities tax credit tax rate tax return tax savings tax treatment taxable income taxpayer temporary differences test thousand thousands time deposit timing total funds from operations total insurance claims and losses total insurance reserves total premiums written total revenue trade mark trade payables trade receivables traning expenditure transactions treasury stock trend trial balance troubled debt trust operations profits (losses) trust securities turnover turnover ratio unappropriated retained earnings unasserted claim

Portuguese
sujeito a subarrendamento dvida subordinada financiamento subordinado subscrio acontecimentos posteriores companhia subsidiria empresa controlada sociedade afiliada registros auxiliares testes de substncia testes de validao informaes suplementares fornecedores suprimentos peas sobressalentes documentao sustentadora emprstimos sindicados considerado em conjunto activo fixo imobilizado imposto auditoria fiscal autoridade fiscal crdito de imposto taxa de imposto declarao do imposto economias fiscais tratamento fiscal rendimento colectvel contribuinte diferenas temporrias prova mil milhares depsito a prazo oportunidade fundos gerados pelas operaes reclamaes e perdas por sinistros total das reservas para riscos prmios de seguros reconhecidos receitas operacionais brutas marca registrada contas comerciais a pagar contas comerciais a receber despesas em formao de pessoal transaces aces em tesouraria tendncia balancete de saldos dvida no cobrvel receitas (perdas) por administrao de fundos de terceiros ttulos e valores de terceiros vendas rcio de rotao lucros acumulados reclamao no realizada lexicon-lds 12

English
unaudited uncertainty uncollectible under invoicing underwriting and policy acquisition costs unearned interests units of production unqualified unsecured bonds useful life (of na asset) uses of funds vacation payable valuation principles valuation principles value added tax (VAT) variable cost vehicles vice-chairman voucher warehouse warehouse weighted average whithheld taxes withholding of tax working capital working capital working capital ratio working capital turnover working papers write down (verb) write off year-end closing date yield zero base budget zero coupon bonds

Portuguese
sem auditar incerteza incobrvel subfacturao custos de emisso de aplices interesses no ganhos unidades de produo sem reservas obrigaes sem garantia vida til (dum activo) aplicaes de recursos licenas pagas critrios de valorizao regras de valorizao imposto sobre o valor acrescentado (IVA) custo varivel veculos vice-presidente comprovante armazm depsito mdia ponderada impostos retidos reteno de impostos capital circulante lquido fundo de maneio rcio de capital circulante rotao de capital circulante papis de trabalho deduzir alocar a gastos data de fechamento do exerccio rendimento oramento base zero ttulos sem cupo de renda

lexicon-lds 13