| Term | Definition |
|---|
| abonar | to pay |
| a corto plazo | in the short term |
| a largo plazo | in the long term |
| a medio plazo | in the mid-term |
| acreedor/a | creditor |
| activo | assets |
| ahorrar | to save |
| ahorro deposito | savings deposit |
| ahorros | savings |
| al contado | cash |
| a plazo fijo | fixed term |
| arriendo | rent, lease |
| asentar (ie) | to note, enter |
| asesoramiento | advice, consultation |
| asiento | entry |
| auditoria | auditorship, auditing |
| balance de comprabacion (m) | trial balance |
| balance general | balance sheet |
| banquero | banker |
| billon | trillion in US system |
| caja | cash register |
| caja de ahorros | savings bank |
| caja de seguridad | safety deposit box |
| cajero | cashier |
| cancelar | to pay off, settle |
| capital pagado | owner's equity |
| capital social (m) | capital stock |
| cheque (m) | check |
| cheque al portador (m) | check to the bearer |
| cheque bancario | bank check |
| cheque de administracion | cashier's check |
| cheque en descubierto | overdrawn check |
| cheque nominativo | check to a designated payee |
| cobrar | to cash, charge |
| conjunto (adj) | joint (account) |
| contable (m/f/adj) | accountant, accounting |
| contable fiscal | govt accountant |
| contable publico titulado | CPA |
| contaduria | accounting |
| costo de ventas | COGS |
| cuenta | account |
| cuenta conjunta | joint account |
| cuenta mancomunada | joint account |
| cuenta por cobrar | A/R |
| cuenta por pagar | A/P |
| custodiar | to keep, hold, take care of |
| debe (m) | debt |
| debito | debit |
| depositante (m/f) | depositor |
| deposito | deposit |
| deposito a la demanda | demand deposit |
| deposito a plazo fijo | time deposit |
| devengar | to yield, earn (interest) |
| devolucion | refund, repayment |
| diario | book of original entry, general journal |
| efectivo | cash |
| ejercicio | accounting period, fiscal year |
| enchufe (m) | "pull", influence |
| endosante (m/f) | endorser |
| endosar | to endorse |
| endosatario | endorsee |
| enterarse de | to find out |
| equipo de almacen | plant equipment |
| estado | statement |
| estado contable | accounting statement |
| estado de flujo de caja | cash flow statement |
| estado de ganancias retenidas | statement of retained earnings |
| estado de ganancias y perdidas | profit and loss statement |
| estado financiero | financial statement |
| factura | invoice |
| flujo de caja | cash flow |
| flujo de efectivo | cash flow |
| formulario | (printed) form |
| ganancias retenidas | retained earnings |
| gastos | costs, expenses |
| girado | drawee |
| girador/a | drawer of check or draft |
| girar | to draw, issue |
| haber (m) | credit, assets |
| hacer constar | to point out, indicate |
| importe (m) | amount, price, cost |
| ingreso | receipt, revenue, income |
| letras por pagar | bills (of exchange) payable |
| librado | drawee |
| librador/a | drawer |
| librar | to draw or issue |
| libro mayor | ledger |
| mancomunado | joint |
| obligaciones | liabilites |
| otorgar | to give, grant |
| pagare (m) | IOU |
| pase (m) | entry (ledger) |
| pasivo | liabilities |
| pasivo circulante | current liabilites |
| pasivo fijo | fixed liabilities |
| patrimonio | wealth, estate capital, net worth |
| pedir prestado | to borrow |
| portador/a | bearer |
| prestamista (m/f) | lender |
| prestamo comercial | commercial loan |
| prestatario | borrower |
| presupuesto | budget |
| recaudo | collection |
| recibo | receipt |
| rentabilidad | profitability |
| retirar | to withdraw |
| saldo | balance of an account |
| saldo acreedor | credit balance |
| saldo deudor | debit balance |
| saldo de utilidad neta | net profit |
| so pena de | under penalty of |
| tenedor/a | holder, bearer |
| tipo | rate (of interest, exchange) |
| tomar prestado | to borrow |
| viaticos | travel allowance, expenses |
Combine with other sets
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