AAA
A CUENTA DE - ON ACCOUNT OF
A EN P - VER ASOCIACION EN PARTICIPACION.
A FAVOR DE - PAYABLE TO
A FECHAS INTERMEDIAS - INTERPERIOD
A LA VISTA - ON DEMAND
A LA - UPON
A LARGO PLAZO - LONG TERM
A PRECIO ALZADO - LUMP SUM
A RESTAR - TO BE DEDUCTED
A SU COSTO DE MERCADO, EL MENOR - AT THE LOWER OF COST OR MARKET
A TITULO GRATUITO (ADQUISICIONES) - ADQUISITION FOR FREE
A TITULO GRATUITO - FOR FREE
ABASTECIMIENTOS - SUPPLIES, CONSUMABLES
ABOGADO FISCALISTA - EXPERT LEAGAL COUNSEL ON TAX MATTERS.
ABONAR - TO CREDIT, TO MAKE AN INSTALLMENT PAYMENT
ABONO POR IMPUESTO DIFERIDO - DEFERRED TAX CREDIT
ABONO - CREDIT, INSTALLMENT PAYMENT
ABSTENCION DE OPINION - DISCLAIMER OF OPINION
ACCIONES COMUNES - COMMON STOCK
ACCIONES CON DERECHO A VOTO - VOTING STOCK, VOTING SHARES
ACCIONES COTIZADAS EN BOLSA - STOCKS LISTED IN THE STOCK EXCHANGE
ACCIONES DE GOCE - PRIVILEGED SHARES
ACCIONES NOMINATIVAS - REGISTERED SHARES
ACCIONES PENDIENTES DE PAGO - SHARES HELD IN THE TREASURY, SHARES OUTSTANDING
ACCIONES PREFERENTES AMORTIZABLES - REDEEMABLE PREFERRED STOCK
ACCIONES - SHARES, STOCKS, SHARES OF STOCK
ACCIONISTA MINORITARIO - MINORITY INTEREST (HOLDER)
ACCIONISTA - SHAREHOLDER, EQUITY HOLDER, STOCKHOLDER
ACCION COMUM - COMMON SHARE
ACCION - STOCK
ACOMPA„AR - ENCLOSE
ACREDITADO A - CREDITED TO
ACREDITAMIENTO - CREDIT
AUMENTO - ACCRETION
AUMENTAR - TO ACCRETE
ACREDITAR CONTRA - TO CREDIT AGAINST
ACREDITAR - TO CREDIT
ACREEDOR - CREDITOR
ACTIVIDADES BURSATILES - STOCK EXCHANGE ACTIVITIES
ACTIVIDADES EMPRESARIALES - BUSINESS ACTIVITIES
ACTIVO AMORTIZABLE - AMORTIZABLE ASSETS.
ACTIVO CIRCULANTE - CURRENT ASSETS
ACTIVO DEPRECIABLE - DEPRECIABLE ASSETS.
ACTIVO DIFERIDO - DEFERRED ASSETS.
ACTIVO DISPONIBLE - CASH ASSETS
ACTIVO FIJO - FIXED ASSETS
ACTIVO HIPOTECADO - HYPOTHECATED ASSETS.
ACTIVO PIGNORADO - HYPOTHECATED ASSETS.
ACTIVO - ASSET. ASSETS.
ACTIVOS AGOTABLES - DEPLETABLE ASSETS
ACTIVOS CORPORATIVOS - CORPORATE ASSETS.
ACTIVOS ESPECIFICOS - IDENTIFIABLE ASSETS.
ACTIVOS INTANGIBLES - INTANGIBLE ASSETS
ACTOS ENTRE VIVOS - INTERVIVOS ACTS
ACTOS ILEGALES - ILLEGAL ACTS
ACTUALIZACION - ADJUSTMENT FOR INFLATION
ACTUALIZADO - ADJUSTED FOR INFLATION. IN CONSTANT PESOS (DOLLARS)
ACTUARIAL ASSUMPTIONS - SUPUESTOS ACTUARIALES
ACTUARIAL VALUATION - VALUACION ACTUARIAL
ACTUARIAL VALUE - VALOR ACTUARIAL
ACTUARY - ACTUARIO
ACUERDO - COVENANT, AGREEMENT, RESOLUTION
ACUERDOS DE CARACTER GENERAL - GENERAL RESOLUTIONS
ACUMULABLE - CUMULATIVE
ACUMULADO - ACCRUED, ACCUMULATED
ACUMULAR - ACCRUE, ACCUMULATE
ACUSADO - DEFENDADNT
ADECUACION - AMMENDMENT, SUBSEQUENT AMMENDMET
ADEUDO A FAVOR DE - DUE TO
ADEUDOS FISCALES - TAXES PAYABLE
ADJUNTAR - ENCLOSE
ADJUNTO - ATTACHMENT. ANNEX. ENCLOSURE
ADQUIRIR A TITULO GRATUITO - ACQUIRE FOR FREE
ADQUIRIR - PURCHASE, ACQUIRE
ADQUISICION A TITULO GRATUITO - ADQUISITION FOR FREE
AFECTAR - TO CONVEY IN. TO DEPOSIT IN. AFECTAR EN FIDEICOMISO - TO CONVEY (TO DEPOSIT) IN A TRUST
AFILIADA - AFFILIATED COMPANY
AFIRMACIONES - ASSERTIONS
AGENTE ADUANAL - CUSTOMS BROKER
AGOTAMIENTO - DEPLETION
AGUINALDO - ANNUAL BONUS, YEARLY BONUS, CHRISTMAS BONUS, YEAR-END BONUS
AJUSTES AL CAPITAL CONTABLE POR ACTUALIZACION - VARIATIONS IN STOCKHOLDERS' EQUITY BY THE EFFECTS OF THE SPIN-OFF
AJUSTES DE AUDITORIA - AUDIT ADJUSTMENTS
AJUSTES POR ACTUALIZACION - ADJUSTMENTS RELATED TO THE SPIN-OFF.
AL COSTO - AT COST
AL PORTADOR - TO THE ORDER OF BEARER, TO THE ORDER OF CASH
AL TERMINO - UPON THE END
AL - AS AT, AS OF
AL - UPON
ALCANCE DE LA AUDITORIA - SCOPE OF INDEPENDENT AUDITOR'S EXAMINATION
ALCANCE - SCOPE.
ALMAC_"N - STOREHOUSE, WAREHOUSE
AMORTIZABLE (NO) - NON-REDEEMABLE
AMORTIZABLE - AMORTIZABLE
AMORTIZAR - TO REDEEM
ANEXAR - TO SCHEDULE
ANEXO - EXHIBIT, ANNEX, ATTACHMENT, ENCLOSURE
ANEXOS (INCLUIR EN LOS) - TO SCHEDULE
ANTERIOR - PRIOR
ANTIGUEDAD - SENIORITY
ANUALIDADES - YEARLY INSTALLMENTS
A„O DE CALENDARIO - CALENDAR YEAR
A„O NATURAL - NATURAL BUSINESS YEAR
APALANCAMIENTO FINANCIERO - DEBT TO EQUITY RATIO
APEGARSE A - TO CONFORM
APELAR - APPEAL
APLICADO (NO) - UNALLOCATED
APODERADO - ATTORNEY. PROXY.
APORTACION DE CAPITAL - CAPITAL CONTRIBUTION
APORTACIONES - DUES, CONTRIBUTIONS
APORTACION - CONTRIBUTION
ARANCEL - TARIFF
AREAS GEOGRAFICAS - GEOGRAPHIC AREAS
ARRANQUE (DE UNA EMPRESA) - START-UP
ARRENDADOR - LESSOR
ARRENDAMIENTO FINANCIERO - LEASE FINANCING, LEASEBACK
ARRENDAMIENTO (DE UN INMUEBLE) - LEASEHOLD
ARRENDAMIENTO - LEASE"
ARTICULO - ITEM, COMMODITY ITEM
ASOCIACION EN PARTICIPACION - JOINT VENTURE.
ASALARIADO - ON A SALARY BASIS
ASIENTO CONTABLE (HACER UN) - TO POST AN ENTRY
ASIENTO CONTABLE - ENTRY, RECORDING, BOOK ENTRY, POSTING. JOURNAL ENTRY.
ASIENTO DE CARGO - DEBIT ENTRY
ASIENTO - ENTRY, RECORDING, BOOK ENTRY
ASIENTO - JOURNAL ENTRY
ASIGNACION - ALLOTMENT
ASIGNACION - APPROPRIATION
ASIGNACION (DE UN IMPUESTO) - TAX ALLOCATION
ASIGNADO (NO) - UNALLOCATED
ASIGNAR - ALOCATE
ASIMILACION - THAT IS GIVEN THE SAME TREATMENT AS. ASIMILADO A SUELDOS - THAT IS GIVEN THE SAME TAX TREATMENT AS THE SALARIES
ASIMILADO - GIVEN THE SAME TAX TREATMENT AS
ASIMILAR - FOR TAX PURPOSES, THIS WORD IS USED TO INDICATE THAT A CERTAIN ITEM IS TREATED (BE TAXED OR DEDUCTED) IN THE SAME WAY AS OTHER ITEM WHOSE TAX TREATMENT OR DEDUCTIBILITY IS ALREADY DEFINED BY THE LAW.
ASOCIACION EN PARTICIPACION - JOINT VENTURE
ASOCIACION - GUILD
ASOCIADO SIN VOZ NI VOTO - SILENTE PARTNER
ASOCIANTE - ACTIVE PARTNER
ASUMIR - ASSUME.
ASUNTOS PARA CONSIDERACION DEL SOCIO - MATTERS FOR ATTENTION OF PARTNER (MAP)
ATENCIONES - COURTESIES
ATRASADO - IN ARREARS
ATRIBUTOS - ATTRIBUTES.
AUDITADO (NO) - UNAUDITED
AUDITOR ANTERIOR - PREDECESSOR AUDITOR
AUDITOR EXTERNO - INDEPENDENT AUDITOR
AUDITOR INTERNO - INTERNAL AUDITOR
AUDITOR POSTERIOR - SUCCESSOR AUDITOR.
AUDITOR SIGUIENTE - SUCCESSOR AUDITOR.
AUDITOR - AUDITOR.
AUDITORIA A PERIODO INTERMEDIO - INTERIM AUDIT.
AUDITORIA EXTERNA - INDEPENDENT AUDIT.
AUDITORIA INTERMEDIA - INTERIM AUDIT.
AUDITORIA - AUDIT
AUDITORIA - AUDIT REVIEW. AUDIT. AUDITING. AUDITING PROCESS.
AUDITORIA DE COMPRA - DUE DILIGENCE REVIEW
AUDITORIA PRELIMINAR - INTERIM AUDIT
AUMENTO DE CAPITAL - CAPITAL STOCK INCREASE
AUTOMOVIL UTILITARIO - SERVICEABLE CAR
AUTOR DE LA SUCESION - AUTHOR OF THE ESTATE
AUTORIDADES FISCALES - TAX AUTHORITY, TAX AUTHORITIES, MEXICAN INTERNAL REVENUE SERVICE (IRS)
AUXILIAR DE CAJA - CASH JOURNAL
AUXILIAR - JOURNAL
AVAL - COLLATERAL.
AVALAR - TO ENDORSE, TO COSIGN, TO COLLATERALIZE, TO GUARANTEE
AVALUO - APPRAISAL
AVISO (PRESENTAR UN AVISO ANTE) - TO FILE A NOTICE WITH
ACCIONES EN TESORERIA - TREASURY STOCK. TREASURY SHARES. OUTSTANDING SHARES.
ACCIONES PREFERENTES - PREFERRED STOCK
ANTICIPO - ADVANCE PAYMENT. DOWN PAYMENT
BBB
BAJO-PAR - BELOW PAR
BALANCE GENERAL ANALITICO - CLASSIFIED BALANCE SHEET.
BALANCE GENERAL CONSOLIDADO - CONSOLIDATED BALANCE SHEET.
BALANCE GENERAL NO ANALITCO - UNCLASSIFIED BALANCE SHEET.
BALANCE GENERAL - BALANCE SHEET. STATEMENT OF FINANCIAL POSITION. STATEMENT OF FINANCIAL CONDITION.
BALANCES GENERALES COMPARATIVOS - COMPARATIVE BALANCE SHEETS.
BANCO CORRESPONSAL - CORRESPONDENT BANK
BASE DE TRIBUTACION - TAXATION BASIS
BASE GRAVABLE - TAX BASE, TAX BASIS
BASE PARA EL CALCULO DEL IMPUESTO - TAX BASE, TAX BASIS
BASE - BASIS, BASE
BASES DE PRESENTACION (EN LOS ESTADOS FINANCIEROS) - BASIS OF PRESENTATION
BENEFICIARIO - BENEFICIARY
BENEFICIO FISCAL - TAX BENEFIT
BIENES AFECTOS EN FIDEICOMISO - GOODS CONVEYED IN TRUST
BIENES DE ACTIVO FIJO - FIXED ASSET GOODS
BIENES DE CAPITAL - CAPITAL GOODS
BIENES DE CONSUMO - CONSUMER GOODS
BIENES DIVERSOS - SUNDRY GOODS
BIENES INALINEABLES - UNALIENABLE PROPERTY
BIENES MUEBLES - CHATTEL
BIENES RAICES - REAL ESTATE, REALTY, REAL ESTATE PROPERTY
BIENES Y SERVICIOS - GOODS AND SERVICES
BIENES - COMMODITIES, GOODS
BIENESTAR SOCIAL - SOCIAL WELFARE
BIENESTAR - WELFARE
BILLON - IT IS EQUIVALENT TO ONE TRILLION IN THE USA SYSTEM
BOLETIN MISCELANEO - OMNIBUS STATEMENT
BOLSA DE VALORES - STOCK MARKET
BONIFICACION - ALLOWANCE
BONIFICACION - BONUS
BONO - BOND
BONO - BOND, PREMIUM
BONOS DE TESORERIA - TREASURY BONDS
BURSATILIDAD - MARKETABILITY
CCC
CAJA CHICA - PETTY CASH
CAJA DE AHORROS - SAVINGS AND LOAN ASSOCIATION, CREDIT UNION
CAJA REGISTRADORA - CASH REGISTER
CAJA Y BANCOS - CASH ON HAND
CALCULO - CALCULATION, COMPUTATION
CAMARA DE COMPENSACION - CLEARING HOUSE.
CAMBIO DE MONEDA - CURRENCY TRANSLATION
CANASTA DE UTILIDAD FISCAL NETA - NET TAX PROFIT FOR DIVIDEND PAYMENT PURPOSES NOT SUBJECT TO TAX WITHHOLDING.
CANCELACION DEL PASIVO - DEBT RETIREMENT
CANCELAR - TO OFFSET, TO WRITE OFF
CANTIDAD A ENTERAR - AMOUNT PAYABLE
CANTIDAD GLOBAL - LUMP-SUM
CANTIDAD TOTAL - LUMP-SUM
CAPITAL APORTADO - CONTRIBUTED CAPITAL
CAPITAL COLOCADO - CAPITAL OFFERED
CAPITAL CONTABLE - NET WORTH, STOCKHOLDERS EQUITY, SHAREHOLDERS' EQUITY, EQUITY, SHARE OWNERS' EQUITY, OWNERS' EQUITY, OWNERSHIP, PROPIETORSHIP, SHAREHOLDERS INVESTMENT, STOCKHOLDERS' EQUITY
CAPITAL DE TRABAJO - WORKING CAPITAL
CAPITAL DE TRABAJO - WORKING CAPITAL
CAPITAL EXHIBIDO - PAID-IN CAPITAL, PAID-UP CAPITAL
CAPITAL INVERTIDO - CAPITAL INVESTED
CAPITAL PAGADO - PAID-UP CAPITAL, PAID-IN CAPITAL
CAPITAL REGISTRADO - STATED CAPITAL
CAPITAL SOCIAL - CAPITAL STOCK
CAPITAL TOMADO EN PRESTAMO - BORROWED MONEY
CAPITAL - CAPITAL
CAPITALIZAR - TO CAPITALIZE
CARGA FINANCIERA - DEBT BURDEN
CARGA FISCAL - TAX BURDEN
CARGAR A GASTOS COMO SE PAGA - CHARGE TO EXPENSE AS INCURRED
CARGAR A RESULTADOS - CHARGE TO EARNINGS, CHARGE TO INCOME
CARGAR - TO DEBIT, TO CHARGE
CARGO POR IMPUESTOS DIFERIDOS - DEFERRED TAX EXPENSE
CARGO - DEBIT (DR), CHARGE
CARGOS DIFERIDOS - DEFERRED CHARGES
CARGOS FINANCIEROS - FINANCE CHARGES
CARTA CONFIRMACION - LETTER OF AUDIT INQUIRY
CARTA CONVENIO - ENGAGEMENT LETTER
CARTA DE CONFIRMACION DEL SERVICIO DE AUDITORIA - LETTER OF ARRANGEMENT
CARTA DE CONFORMIDAD - COMFORT LETTER
CARTA DE COTIZACION DE HONORARIOS - FEE PROPOSAL LETTER
CARTA DE CREDITO - LETTER OF CREDIT
CARTA DE GERENCIA - MANAGEMENT REPRESENTATION LETTER
CARTA DE INTENCION - LETTER OF INTENT
CARTA DE OBSERVACIONES Y RECOMENDACIONES - MANAGEMENT LETTER
CARTERA RECUPERABLE - COLLECTIBLE RECEIVABLES
CARTERA VENCIDA - OVERDUE COLLECTIBLES
CASA DE BOLSA - BROKERAGE HOUSE
CASO FORTUITO - ACTS OF GOD, DUE TO ACTS OF GOD - POR CASO FORTUITO
CATALOGO DE CUENTAS - CHART OF ACCOUNTS
CATIGAR EL PRECIO DE UN ACTIVO (DISMINUIR SU VALOR EN LIBROS) - TO WRITE DOWN
CAUSAR - TO BE SUBJECT TO
CEDER - ASSIGN.
CEDULA DE TRABAJO - WORK PAPER
CEDULAS HIPOTECARIAS - MORTGAGE BONDS
CELEBRACION DE UN CONTRATO - EXECUTION OF AN AGREEMENT
CELEBRAR UN CONTRATO - TO ENTER INTO A CONTRACT, TO EXECUTE AN AGREEMENT
CELEBRAR (UN ACUERDO) - TO ENTER INTO
CERTIFICADO DE APORTACION PATRIMONIAL - CERTIFICATE OF CAPITAL CONTRIBUTION
CERTIFICADO DE CONFIRMACION - LETTER OF AUDIT INQUIRY
CERTIFICADOS AMORTIZABLES - REDEEMABLE BONDS"
CERTIFICADOS DE PARTICIPACION - CERTIFICATES OF PARTICIPATION
CERTIFICADOS NOMINATIVOS - NOMINATIVE CERTIFICATES
CESANTIA - DISMISSAL, LAYING OFF
CESION DE DERECHOS - ASSIGMENT OF RIGHTS
CESIONARIO - ASSIGNEE.
CETES - TREASURY CERTIFICATES ISSUED BY THE MEXICAN GOVERNMENT
CHEQUERA - CHECKBOOK
CIERRE (DE UN NEGOCIO) - CLOSEDOWN
CIERRE (DE UNA OPERACION ECONOMICA) - CONSUMATION (OF A FINANCIAL TRANSACTION)
CIRCULAR - RELEASE
CIRCULATE (NO) - NOCURRENT
CITATORIO - SUMMONS
CLASIFICACION ARANCELARIA - TARIFF CLASSIFICATION
CLEARING HOUSE - CAMARA DE COMPENSACION
CLIENTE - CUSTOMER
CNV - SECURITIES AND EXCHANGE COMMISSION (SEC)
COBERTURA - HEDGING
COBRADO O DEVUELTO - C.O.D. (COLLECT ON DELIVERY)
COBRADO (SOBRE LA BASE DE) - ON A CASH BASIS
COBRANZA - COLLECTION.
COBRAR - TO COLLECT
CODIGO FISCAL DE LA FEDERACION - FEDERAL FISCAL CODE
CODIGO FISCAL - TAX CODE
COEFICIENTE DE UTILIDAD FISCAL - PROFIT FOR TAX PURPOSES COEFFICIENT
COEFICIENTE DE UTILIDAD - PROFIT COEFFICIENT
COEFICIENTE - RATIO
COINVERSION - JOINT VENTURE
COLOCACION DE ACCIONES - SUBSCRIPTION OF STOCK
COLOCAR CAPITAL - TO OFFER CAPITAL
COLOCAR UN PRESTAMO - TO GRANT A LOAN
COLOCAR (ACCIONES) - TO SUBSCRIBE
COMISARIO - EXAMINER, STATUTORY EXAMINER, STATUTORY AUDITOR
COMISION DE NORMAS DE AUDITORIA - AUDITING STANDARD BOARD (ASB)
COMISION DE PRICIPIOS DE CONTABILIDAD - FASB (FINANCIAL ACCOUNTING STANDARDS BOARD
COMISION DE VIGILANCIA - SURVEILLANCE BOARD
COMISION NACIONAL DE VALORES - SECURITIES AND EXCHANGE COMMISSION (SEC), NATIONAL SECURITIES COMMISSION
COMISIONISTA - COMMISSION AGENT
COMO CONSECUENCIA DE - BY VIRTUE OF
COMPA„IA AFIANZADORA - BONDING COMPANY
COMPA„IA CONTROLADORA - PARENT COMPANY, HOLDING COMPANY
COMPA„IA DE SEGUROS - INSURANCE COMPANY
COMPA„IA HOLDING - HOLDING COMPANY
COMPA„IA TENEDORA - PARENT COMPANY, HOLDING COMPANY
COMPA„IAS AFILIADAS - AFFILIATES, AFFILIATED COMPANIES
COMPA„IAS FUSIONADAS - MERGED COMPANIES
COMPA„IAS QUE CONSOLIDAD SUS CIFRAS (PERO QUE SON INDEPENDIENTES) - COMBINIG COMPANIES
COMPARABILIDAD - COMPARABILITY
COMPENSAR - TO OFFSET
COMPENSATORIO - OFFSETTING
COMPRA - ACQUISITION, PURCHASE
COMPRENDIDO EN - PURSUANT TO THE PROVISIONS
COMPRENDIDO ENTRE (TAL Y TAL FECHA) - RUNNING FROM........TO
COMPROBANTE - VOUCHER
COMPROBANTES - SUPPORTING DOCUMENTS
COMPROBAR CON - TO SUPPORT WITH, TO BE SUPPORTED WITH
COMPROBAR - TO SUBSTANTIATE"
COMPROMISOS DE FINANCIAMIENTO - FINANCING COMMITMENTS
CON CARGO A - PAYABLE BY
CON EFECTOS A PARTIR DE - EFFECTIVE AS OF
CONCEPTO (POR ESTE) - FOR THIS ITEM
CONCEPTO - DEFINITION, - CONCEPTO DE ACTIVO - DEFINITION OF ASSET
CONCEPTO - EXPLANATION OF A TRANSCTION, ITEM, LINE ITEM, CAPTION, EXPLANATION
CONCEPTOS COMPRENDIDOS EN - ITEMS SET FORTH IN
CONCEPTOS NO DEDUCIBLES - NON-DEDUCTIBLE ITEMS
CONCILIACION - RECONCILIATION
CONCILIAR - TO RECONCILE
CONCLUSION ANTICIPADA - ACCELERATED TERMINATION
CONDONACION - CONDONATION
CONFORME A LO DISPUESTO EN LOS T_"RMINOS DE - PURSUANT TO THE PROVISIONS
CONFORME A - UNDER
CONOCIMIENTOS - EXPERTISE, KNOW-HOW
CONSEJERO LEGAL DE LA EMPRESA - THE COMPANY'S LEGAL COUNSEL
CONSEJO CONSULTIVO - CONSULTIVE BOARD
CONSEJO DE VIGILANCIA - SURVEILLANCE BOARD
CONSEJO DIRECTIVO - BOARD OF DIRECTORS
CONSIDERANDO QUE - WHEREAS
CONSIDERAR - ALLOW
CONSIGNAR EN ESCRITURA PUBLICA - TO DOCUMENT IN A PUBLIC INSTRUMENT
CONSISTENCIA - CONSISTENT.
CONSOLIDATED FINANCIAL STATEMENT - ESTADO FINANCIERO CONSOLIDADO
CONSTANCIA DE RETENCION - EVIDENCE OF WITHHOLDING
CONSTANCIA - CERTIFICATE, CERTIFICATION
CONSTANCIA - EVIDENCE, WRITEN EVIDENCE
CONSTANCIAS - SUPPORTING DOCUMENTS, SUPPORTING PAPERS, SUPPORTING EVIDENCE
CONSTITUCION (DE UNA EMPRESA) - INCORPORATION OF A COMPANY. SEE CONSTITUIR UNA EMPRESA.
CONSTITUIR UNA EMPRESA - TO INCORPORATE A COMPANY
CONSTITUIR UNA RESERVA - TO CREATE A RESERVE
CONSTITUIR - TO SET UP FROM
CONSTRUCCIONES EN PROCESO - CONSTRUCTION IN PROGRESS
CONTABILIDAD DE COSTOS - COST ACCOUNTING
CONTABILIDAD FINANCIERA - FINANCIAL ACCOUNTING
CONTABILIDAD FISCAL - TAX ACCOUNTING
CONTABILIDAD - ACCOUNTING, ACCOUNTING RECORDS
CONTABILIZACION - BOOKKEEPING
CONTABILIZAR - TO ACCOUNT FOR
CONTADOR PUBLICO "SOLITARIO" - SOLE PRACTITIONER
CONTADOR PUBLICO - CPA (CERTIFIED PUBLIC ACCOUNTANT)
CONTIGENCIAS - CONTINGENCIES.
CONTINGENTE (PASIVO) - CONTINGENT LIABILITIES
CONTRACTUAL - CONTRACTUAL
CONTRACTUALMENTE CONVENIDO - CONTRACTUALLY COMMITTED
CONTRAER - ASSUME.
CONTRALOR - CONTROLLER, COMPTROLLER
CONTRATANTE - CONTRACTING PARTY
CONTRATO COLECTIVO DE TRABAJO - COLLECTIVE BARGAINING CONTRACT.
CONTRATO DE ARRENDAMIENTO FINANCIERO - FINANCIAL LEASE CONTRACT
CONTRATO DE COBERTURA CAMBIARIA - CURRENCY FORWARD CONTRACT
CONTRATO DE COLOCACION DE ACCIONES - UNDERWRITING CONTRACT
CONTRATO DE DERECHOS DE USO - LICENCE AGREEMENT, FRANCHISE
CONTRATO DE ENAJENACION (VENTA) - SALE AGREEMENT
CONTRATO DE FUTUROS - FUTURES CONTRACT"
CONTRATO DE TRABAJO - EMPLOYMENT CONTRACT, EMPLOYMENT AGREEMENT
CONTRATO LEY - COLLECTIVE BARGAINING CONTRACT
CONTRA-PARTIDA - CONTRA ACCOUNT
CONTRA-PRESTACION - CONSIDERATION
CONTRIBUYENTE (NO) - NON-TAXPAYER
CONTRIBUYENTE - TAX PAYER
CONTROLADORA - HOLDING COMPANY
CONVENIDO - AGREED UPON
CONVENIO - CONVENANT, AGREEMENT
CONVERSION DE MONEDA EXTRANJERA - FOREIGN CURRENCY TRANSLATION
CONVERSION DE MONEDA - CURRENCY TRANSLATION
CONVOCAR - TO BE CALLED BY.
COONSEJO CONSULTIVO - CONSULTIVE BOARD
COPROPIEDAD - JOINT OWNERSHIP
CORREDOR DE ACCIONES - STOCKBROKER
CORREDOR DE BIENES RAICES - REAL ESTATE BROKER, REALTOR
CORREDOR DE LA BOLSA - STOCK BROKER
CORREDOR PUBLICO TITULADO - CERTIFIED PUBLIC BROKER
CORREDURIA - BROKERAGE
CORRESPONDIENTE - APPLICABLE
CORRESPONSAL - CORRESPONDENT
CORRETAJE - BROKERAGE
CORTO PLAZO (A) - SHORT TERM
COSTEO DIRECTO - DIRECT COSTING
COSTO DE ADQUISICION - PURCHASE COST
COSTO DE LO VENDIDO - COST OF GOODS SOLD, COST OF SALES, COST OF PRODUCTS SOLD, ELEMENTS OF COST
COSTO DE MERCADO, EL MENOR - AT THE LOWER OF COST OR MARKET
COSTO DE REPOSICION - REPLACEMENT COST
COSTO DE VENTA - COSTO OF SALES, SELLING COST, COSTO OF GOODS SOLD, COST OF PRODUCTS SOLD, ELEMENTS OF COST
COSTO DEL INVENTARIO -INVENTORY COST
COSTO DIRECTO - DIRECT COST, PRIME COST
COSTO FIJO - FIXED COST
COSTO PRIMO - PRIME COST, DIRECT COST
COSTOS ABSORBENTES - ABSORTION COSTING, FULL COSTING
COSTOS DE FABRICACION - OVERHEAD COSTS, OVERHEAD EXPENSES
COSTOS DE GARANTIA - WARRANTY COSTS
COSTOS NO ASIGNADOS - UNALLOCATED COSTS
COTIZACION DE NONORARIOS - FEE PROPOSAL
CO-PROPIETARIO - CO-OWNER
CPP - COSTO PORCENTUAL PROMEDIO. COST OF MONEY FOR MEXICAN BANKS.
CREAR - TO SET UP FROM
CREDITO FISCAL - TAX CREDIT
CREDITO MERCANTIL - GOODWILL
CREDITO REVOLVENTE - REVOLVING CREDIT
CREDITO - CREDIT, CREDIT FACILITY
CREDITOS INCOBRABLES - BAD DEBTS, BAD CREDITS, UNCOLLECTIBLE CREDITS
CUADRAR (CUENTAS) - TO BALANCE
CUADRO - TABLE
CUATRIMESTRE - FOUR-MONTH PERIOD
CUBRIR SU POSICION - HEDGE YOUR POSITION
CUENTA CORRIENTE - CURRENT ACCOUNT. DRAWING ACCOUNT.
CUENTA DE AHORROS - SAVINGS ACCOUNT
CUENTA DE BALANCE - BALANCE ACCOUNT.
CUENTA DE CAJA - CASH ACCOUNT
CUENTA DE CHEQUES - CHECKING ACCOUNT"
CUENTA DE FIDEICOMISO - TRUST ACCOUNT
CUENTA DE MAYOR - LEDGER ACCOUNT.
CUENTA DE ORDEN - MEMORANDUM ACCOUNT
CUENTA DETALLADA - ITEMIZED ACCOUNT
CUENTA INTERCOMPA„IA - INTERCOMPANY ACCOUNT.
CUENTA MANCOMUNADA - JOINT ACCOUNT
CUENTA PUENTE - CLEARING ACCOUNT.
CUENTAS DE ORDEN - MEMORANDA ACCOUNTS
CUENTAS INCOBRABLES - BAD ACCOUNTS, BAD DEBTS, UNCOLLECTIBLE ACCOUNTS
CUENTAS POR COBRAR CON ABONOS PERIODICOS, A PLAZOS - INSTALLMENT RECEIVABLES
CUENTAS POR COBRAR - RECEIVABLES. ACCOUNT RECEIVABLE.
CUENTAS POR PAGAR - ACCOUNTS PAYABLE
CUFIN (CANASTA DE UTILIDAD FISCAL NETA) - VER CANASTA DE UTILIDAD FISCAL NETA.
CUMPLIMIENTO ANTICIPADO DE DEUDAS - ACCELERATED PAYMENT OF DEBTS
CUMPLIR CON LOS TERMINOS DE UN CONTRATO - TO COMPLETE A CONTRACT
CUMPLIR CON - TO COMPLY WITH
CUMPLIR UNA DEUDA - TO REPAY A DEBT
CUOTA DE (RESERVA PARA) AGOTAMIENTO - DEPLETION ALLOWANCE
CUOTA FIJA - FIXED RATE
CUOTAS DEL SEGURO SOCIAL - SOCIAL SECURITY DUES
CUOTAS OBREARAS - WORKERS' FEES
DDD
DA„OS Y PERJUICIOS - DAMAGE TO OTHERS
DAR ACUSE DE RECIBO - TO ACKNOWLEDGE (RECEIPT OF)
DAR DE BAJA - TO DISPOSE OF, DAR DE BAJA ACTIVOS - TO DISPOSE OF ASSETS
DATOS - DATA
DE ACUERDO CON LO PREVISTO EN - IN ACCORDANCE WITH THE PROVISION OF
DE CONFORMINAD CON - AS PROVIDED BY
DE LOS SE„ALADOS - OF THE KIND
DEBER Y HABER - DEBIT AND CREDIT
DEBER - DEBIT
DEBILIDADES IMPORTANTES - MATERIAL WEAKNESS
DECLARACION ANUAL - ANUAL TAX RETURN
DECLARACION PROVISIONAL - PAYMENTS OF ESTIMATED TAX
DECLARACION (DE IMPUESTOS) - TAX RETURN
DECLARACION - TAX RETURN
DECLARAR BAJO PROTESTA - DECLARE UNDER OATH
DECLARE - DECLARE
DECRETAR (DIVIDENDOS) - TO DECLARE (DIVIDENDS)
DEDUCCION FISCAL - TAX DEDUCTION, ALLOWANCE
DEDUCCION - DEDUCTION
DEDUCIBLE PARA EFECTOS FISCALES - DEDUCTIBLE FOR TAX PURPOSES
DEDUCIBLE (NO) - NON-DEDUCTIBLE
DEDUCIBLE - DEDUCTIBLE
DEDUCIBLES (CONCEPTOS NO) - NON-DEDUCTIBLE ITEMS
DEDUCIDO (NO) - UNDEDUCTED
DEDUCIDO - DEDUCTED
DEFICIT - INSUFFICIENCY
DEMANDA LEGAL - LAWSUIT, SUIT
DEMANDA (OFERTA Y) - SUPPLY AND DEMAND
DEMANDA - DEMAND
DEMANDADO - DEFENDANT
DEMANDANTE - PLAINTIFF
DEMERITAR - TO DEPRECIATE
DEPARTAMENTO DE CREDITO Y COMBRANZA - CREDIT AND COLLECTION DEPARTMENT
DEPOSITOS A PLAZO FIJO - TIME DEPOSITS
DEPRECIABLE - DEPRECIABLE
DEPRECIACION ACELERADA - ACCELERATED DEPRECIATION
DEPRECIACION DE INMUEBLES - PROPERTY DEPRECIATION
DEPRECIACION EN LIBROS - BOOK DEPRECIATION
DEPRECIACION - DEPRECIATION
DEPRECIAR - TO DEPRECIATE
DEPURAR - TO PURGE, DEPURAR UNA CUENTA - TO PURGE AN ACCOUNT
DEPURAR - TO SCREEN
DERECHOS DE AUTOR - COPYRIGHTS
DERECHOS DE IMPORTACION - DUTIES
DERECHOS ESPECIALES DE GIRO - SPECIAL DRAWING RIGHTS (SDRS)
DERIVADOS - BY-PRODUCTS, DERIVATIVES
DERIVAR UNA P_"RDIDA DE - TO SUSTAIN A LOSS ON
DEROGADO - REPEALED
DESCUENTO - DISCOUNT, REBATE (SOBRE VENTAS)
DESEMBOLSAR - DISBURSE, EXPEND, EXPENSE
DESEMBOLSO - EXPENSE, EXPENDITURE, DISBURSMENT
DESGLOSAR - TO BREAK DOWN
DESIGNAR - TO APPOINT. TO ASSIGN. DESIGNAR UN FIDEICOMISARIO - APPOINT A BENEFICIARY.
DESISTIMIENTO - WAIVER
DESPACHO (DE CONTADORES) - ACCOUNTING FIRM
DESPEDIR (A UN EMPLEADO) - TO LAY OFF
DESPIDO (PAGO POR) - SEVERANCE PAYMENT
DESTINATARIO - CONSIGNEE"
DETALLAR - TO ITEMIZE
DETALLE (AL) - RETAIL
DETERIORO (DE MERCANCIAS) - SPOILAGE
DETERMINACION PRESUNTIVA - PRESUMPTIVE DETERMINATION
DEUDA (A CARGO) - DEBT
DEUDAS (CUMPLIMIENTO ANTICIPADO DE) - ACCELERATED PAYMENT OF DEBTS
DEUDAS - OBLIGATIONS, DEBTS, LIABILITIES
DEUDOR - DEBTOR
DEUDORES DIVERSOS - SUNDRY DEBTORS
DEVALUACION MONETARIA - CURRENCY DEVALUATION
DEVENGADO (NO) - UNEARNED
DEVENGADO (SOBRE LA BASE DE) - ACCRUAL BASIS
DEVENGADO - EARNED
DEVENGAR INTER_"S - TO BEAR INTEREST, TO EARN INTEREST
DEVENGAR - TO REALIZE
DEVIDENDO DECRETADO EN ACCIONES - STOCK DIVIDEND DECLARED
DEVOLUCION DE LA INVERSION - RETURN ON INVESTMENT
DEVOLUCION - RETURN
DIA NATURAL - CALENDAR DAY
DIARIO DE CAJA - CASH JOURNAL
DIARIO - JOURNAL
DICTAMEN CON SALVEDADES - QUALIFIED OPINION
DICTAMEN FISCAL - TAX REPORT
DICTAMEN SIN SALVEDADES - UNQUALIFIED OPINION
DICTAMEN (DEL AUDITOR EXTERNO) _ INDEPENDENT AUDITOR'S REPORT
DICTAMEN (FORMULAR UN DICTAMEN) - TO DRAW UP AN AUDITOR'S REPORT
DICTAMEN - OPINION, AUDITOR'S REPORT, INDEPENDENT AUDITOR'S ATTESTATION
DICTAMINAR - TO EXPRESS AN OPINION, TO RENDER AN OPINION, TO ISSUE AN AUDITOR'S REPORT
DIFERENCIA DE IMPUESTOS - TAX DIFFERENCE
DIFERENCIA TEMPORAL - TEMPORARY DIFFERENCES, TIMING DIFFERENCES
DIFERIDO - DEFERRED
DIFERIMIENTO - POSTPONEMENT
DILIGENCIA - Inquiry
DIRECCION (DE UNA EMPRESA) - MANAGEMENT
DISMINUCION - IMPAIRMENT
DISMINUIDO (NO) - UNDEDUCTED
DISMINUIDO - DEDUCTED
DISMINUIR EL PRECIO DE UN ACTIVO - TO WRITE DOWN
DISMINUIR - TO DEDUCT.
DISOLUCION - LIQUIDATION
DISPOSICION - PROVISION
DISPOSICIONES FISCALES - TAX PROVISIONS
DISPOSICIONES GENERALES - GENERAL PROVISIONS
DISPOSICIONES REGLAMENTARIAS - REGULATING PROVISIONS
DIVIDENDO DECRETADO - DECLARED DIVIDED
DIVIDENDO EN EFECTIVO - CASH DIVIDEND
DIVIDENDO PAGADO EN ACCIONES - STOCK DIVIDEND
DIVIDENDO - DIVIDEND
DIVIDENDOS ACUMULATIVOS - CUMULATIVE DIVIDENDS
DIVISA - CURRENCY
DOCUMENTACION COMPROBATORIA - SUPORTING EVIDENCE, SUPPORTING DOCUMENTS, SUPPORTING PAPERSDOCUMENTO - NOTE
DOCUMENTOS POR COBRAR - NOTES RECEIVABLE
DOCUMENTOS POR PAGAR - NOTES PAYABLE
DOMICILIO FISCAL - TAX DOMICILE
DONACION - GIFT, DONATION
DURANTE EL ULTIMO A„O A LA FECHA - YEAR-TO-DATE
EEE
EFECTIVO EN CAJA - CASH ON HAND
EFECTIVO Y BANCOS - CASH IN BANK
EFECTIVO - CASH
EFECTO - PURPOSE
EFECTOS FISCALES - TAX CONSEQUENCES
EFECTUAR UNA AUDITORIA - TO PERFORM AN AUDIT
EFECTUAR (UN GASTO) - TO INCUR AN EXPENSE, MAKE A DISBURSMENT
EJERCICIO FISCAL - TAXABLE PERIOD
EJERCICIO IRREGULAR - IRREGULAR FISCAL PERIOD, SHORT TAXABLE PERIOD
EJERCICIO - FISCAL YEAR, FISCAL, FISCAL PERIOD, TAXABLE PERIOD, TAXABLE YEAR
EL FONDO SOBRE LA FORMA - SUBSTANCE OVER FORM
EL GRAN PUBLICO INVERSIONISTA - INVESTORS AT LARGE
EL (LA) ASEGURADO(A) - THE INSURED PARTY
ELEVADO AL A„O, MES, ETC - COMPUTED FOR ONE MONTH, YEAR, ETC.
ELUSION FISCAL - ALL-OUT TAX DODGING, ALL-OUT TAX EVASION
EMBARGAR - TO SEIZE, TO FORECLOSE
EMBARGO - SEIZURE
EMBARQUE - SHIPMENT
EMISION - ISSUANCE
EMITIR - TO ISSUE, TO RELEASE
EMPLEADOR - EMPLYOYER
EMPRESA NO LUCRATIVA - NOT-FOR-PROFIT COMPANY, NON-PROFITABLE COMPANY, NON-PROFITABLE INSTITUTION
EMPRESA (INICIACION DE UNA) - START-UP
EMPRESA - COMPANY. ENTERPRISE. VENTURE.
EMPRESARIAL (ACTIVIADES) - BUSINESS ACTIVITIES
EMPRESAS DESCENTRALIZADAS - GOVERMENT OWNED AND OPERATED COMPANIES
EMPRESAS NO COTIZADAS EN BOLSA - NONPUBLIC ENTERPRISES
EMPRESAS PARAESTATALES - GOVERMENT OWNED AND OPERATED COMPANIES
EN BIENES - IN KIND
EN CONDICIONES IGUALES - VIS-A-VIS
EN DEFECTO - IN WANT THEREOF
EN EL (LOS) CASO(S) DE - IN THE EVENT OF
EN ESPECIE - IN KIND
EN EXCESO A/DE - IN EXCESS OF
EN LO CONDUCENTE - THE PERTINENT PARTS OF
EN LOS TERMINOS DE - AS SET FORTH IN, AS PROVIDED IN, UNDER
EN SU CASO - IF PROPER
EN TOTAL - IN THE AGGREGATE, IN TOTAL
EN VIGENCIA - IN FORCE
EN VIGOR A PARTIR DE - EFFECTIVE AS OF
EN VIGOR - IN EFFECT, ENACTED, PROMULGATED
EN VIRTUD DE - PURSUANT TO
ENAJENACION (CONTRATO DE) - SALE AGREEMENT
ENAJENACION - SALE
ENAJENACIONES A PLAZO - TERM SALES
ENAJENANTE - SELLER
ENAJENAR - TO SELL
ENCAJE LEGAL - LEGAR RESERVE
ENDOSANTE - ENDORSER
ENFERMEDAD PROFESIONAL - OCCUPATIONAL DISEASE
ENTENDERSE - TO BE DEEMED TO
ENTERAR (CANTIDAD A) - AMOUNT PAYABLE
ENTERAR (IMPUESTO A) - TAX PAYABLE
ENTERAR (MONTO A) - AMOUNT PAYABLE
ENTERAR (UN IMPUESTO) - TO PAY A TAX
ENTERAR - TO PAY
ENTERO (DE UN IMPUESTO) - TAX PAYMENT
ENTIDAD INDEPENDIENTE - SEPARATE INTITY
ENTIDAD LEGAL - LEGAL ENTITY
ENTIDAD - ENTITY"
ENTRADAS Y SALIDAS - RECIPTS AND EXPENDITURES, RECIPTS AND DISBURSEMENTS
ENTRADAS - RECEIPTS
ENTRAR UNA SOCIEDAD EN LIQUIDACION - TO PUT A COMPANY IN LIQUIDATION
ENTREGA DE ACCIONES - DELIVERY OF SHARES
ENTREGAR EN FIDEICOMISO - TO DEPOSIT IN TRUST
EQUIPO DE OFICINA - FURNITURE AND FIXTURES, ADMINISTRATION FACILITIES.
EROGACION - DISBURSMENT, EXPENSE, EXPENDITURE
EROGAR - DISBURSE, EXPEND, EXPENSE
ESCRITURA CONSTITUTIVA - ARTICLES OF INCORPORATION, DEED OF INCORPORATION
ESCRITURA DE PROPIEDAD - PROPERTY DEED
ESCRITURA DE VENTA - SALE DEED
ESCRITURA PUBLICA (CONSIGNAR EN) - TO DOCUMENT IN A PUBLIC INSTRUMENTEN LO CONDUCENTE - THE PERTINENT PARTS OF
ESCRITURA PUBLICA - PUBLIC INSTRUMENT
ESCRITURA - LEGAL INSTRUMENT, DEED, TITLE
ESQUEMA - DIAGRAM
ESTABLECER - TO PROVIDE, TO ESTABLISH, TO SET FORTH, TO SET UP FROM, TO STATE
ESTABLECIDO - PROVIDED FOR
ESTABLECIMIENTO PERMANENTE - PERMANENT ESTABLISHMENT
ESTABLECIMIENTO - ESTABLISHMENT
ESTADO DE CAMBIOS EN EL CAPITAL CONTABLE - STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY
ESTADO DE CAMBIOS EN LA POSICION FINANCIERA - STATEMENT OF CHANGES IN FINANCIAL POSITION
ESTADO DE FLUJO DE CAJA - STATEMENT OF CASH FLOWS
ESTADO DE FLUJOS DE EFECTIVO - STATEMENT OF CASH FLOWS, CASH FLOW STATEMENT
ESTADO DE INGRESOS Y EGRESOS - STATEMENT OF INCOME, STATEMENT OF EARNINGS, INCOME STATEMENT
ESTADO DE POSICION FINANCIERA - STATEMENT OF FINANCIAL POSITION. BALANCE SHEET. STATEMENT OF FINANCIAL CONDITION.
ESTADO DE RESULTADOS - INCOME STATEMENT, OPERATIONS STATEMENT, STATEMENT OF OPERATIONS
ESTADO DE SITUACION FINANCIERA - STATEMENT OF FINANANCIAL POSITION. BALANCE SHEET. STATEMENT OF FINANCIAL CONDITION.
ESTADO FINANCIERO - FINANCIAL STATEMENT
ESTADOS COMPARATIVOS - COMPARATIVE STATEMENTS
ESTADOS FINANCIEROS A FECHAS INTERMEDIAS - INTERIM FINANCIAL STATEMENTS
ESTADOS FINANCIEROS COMPARATIVOS - COMPARATIVE FINANCIAL STATEMENTS
ESTADOS FINANCIEROS PARA EFECTOS FISCALES - FINANCIAL STATEMENTS FOR TAX PURPOSES
ESTAR DEDICADO A - TO BE ENGAGED IN
ESTATUTOS (DE UNA SOCIEDAD) - BYLAWS
ESTATUTOS (LIMITADO O RESTRINGIDO POR LOS) - RESTRICTED BY STATUTE
ESTIMACION CONTABLE - ACCOUNTING ESTIMATE
ESTIMACION - ESTIMATE
ESTIMULO FISCAL - TAX INCENTIVE
ESTIMULOS FISCALES - TAX INCENTIVES
ESTIPULACION - PROVISION
ESTIPULADO - PROVIDED FOR
ESTIPULAR - TO PROVIDE
ESTRANJERO - NON-RESIDENT
EVALUACION - ASSESSMENT, VALUATION, EVALUATION.
EVASION DE IMPUESTOS - TAX DODGING, TAX EVASION
EVENTOS SUBSECUENTES - SUBSEQUENT EVENTS
EVIDENCIA - EVIDENCE
EXCEDENTE - SURPLUS
EXCENCION DE IMPUESTOS - TAX EXEMPTION
EXCEPTO - OTHER THAN
EXENCION - EXEMPTION
EXENTO DE IMPUESTO - TAX-EXEMPT
EXENTOS - TAX EXEMPT INCOME
EXHIBICION - PAYMENT
EXIGIBLE - TO BE DUE.
EXISTENCIA - STOCK
EXPECTATIVAS - OUTLOOK"
EXPORTACION - EXPORTATION
EXPORTACIONES - EXPORTS
EXPRESAR AL COSTO - STATE AT COST
EXPRESAR UNA OPINION - EXPRESS AN OPINION
EXPRESAR - TO STATE
FFF
FACTOR DE AJUSTE - ADJUSTMENT FACTOR
FACTOR DE UTILIDAD - PROFIT FACTOR
FACTOR DE UTILIDAD - PROFIT FACTOR
FACTORAJE - FACTORING
FACTURA DE PROPIEDAD - TITLE TO
FACTURA - INVOICE
FACULTAD - POWER
FALTANTE - DEFICIENCY
FECHA DE CIERRE - ENDING DATE
FECHA DE FIRMA DE UNA ESCRITURA - EXECUTION DATE OF AN INSTRUMENT
FECHA DE REGISTRO - TRANSACTION DATE
FECHA DE VENCIMIENTO - DUE DATE, MATURITY DATE
FECHA LIMITE - DEADLINE
FEDATARIO - ATTESTING OFFICER.
FIANZA - BOND
FIDEICOMISARIO - BENEFICIARY
FIDEICOMISO DE FOMENTO - PROMOTION TRUST
FIDEICOMISO IRREVOCABLE - IRREVOCABLE TRUST
FIDEICOMISO - TRUST
FIDEICOMITENTE - SETTLOR
FIDUCIARIA DE FIDEICOMISO - TRUSTEE UNDER TRUST
FIDUCIARIA - TRUSTEE
FIDUCIARIO - FIDUCIARY
FIJACION DE PRECIOS - PRICING
FIJADO - VESTED
FILIALES - AFFILIATES. AFFILIATED COMPANIES.
FINANCIAMIENTO (OPERACION DE) - FINANCING TRANSACTION
FINANCIAR - TO FINANCE
FINANCIERO - FISCAL, FINANCIAL
FINIQUITAR - TO SETTLE
FINIQUITO - SETTLEMENT
FISCALISTA - TAX PRACTICE, TAX PRACTICIONER, TAX EXPERT
FISCO - TAX AUTHORITY, TAX AUTHORITIES
FLUJO DE CAJA (EFECTIVO) - CASH FLOW
FONDEADO (NO) - UNFUNDED
FONDEADO - FUNDED
FONDEAR DE - TO FUND FROM
FONDO - FUND
FONDOS DE JUBILACIONES - RETIREMENT FUNDS
FONDOS DE PENSIONES - PENSION FUNDS
FONDOS - CAPITAL FUNDS, FUNDS
FORMAR PARTE INTEGRAL DE - ATTACHED HERETO AND MADE A PART HEREOF"
FORMULAR UN DICTAMEN - TO DRAW UP A REPORT
FORMULAR - TO DRAW UP, FORMULAR UN ESTADO FINANCIERO - TO DRAW UP A FINANCIAL STATEMENT
FORMULAR - TO ISSUE
FORZOSO - COMPULSORY
FRACCION - SECTION
FRANQUICIA - EXEMPTION
FRANQUICIA - (1) FRANCHISE, LICENSE AGREEMENT (2) EXEMPTION (FOR TAX PURPOSES)
FRANQUICIADO - FRANCHISEE
FRANQUICIADOR - FRANCHISOR
FUENTE DE RIQUEZA - INCOME SOURCE
FUENTES DE CAPITAL - CAPITAL RESOURCES
FUERZA MAYOR - FORCE MAJEURE
FUNDO MINERO - MINE REAL ESTATE PROPERTY
FUSION DE SOCIEDADES - MERGER OF COMPANIES
FUSION - MERGER
FUTUROS - FUTURES CONTRACT. FORWARD CONTRACT. FOWARD EXCHANGE CONTRACT.
GGG
GANANCIA DE CAPITAL - CAPITAL GAINS
GANANCIA INFLACIONARIA - PROFIT DUE TO INFLATION
GANANCIA - PROFIT
GARANTIA (EJERCER UNA) - TO EXERCISE A WARRANT
GARANTIA (SIN) - UNSECURED
GARANTIA - WARRANT. COLLATERAL.
GARANTIZADO (NO) - UNSECURED
GARANTIZADO - COLLATERALIZED, SECURED
GARANTIZAR - TO WARRANT
GASTO EXTRAORDINARIO - EXTRAORDINARY LOSS
GASTO FISCAL - TAX EXPENSE
GASTO (BENEFICIO) POR IMPUESTOS CAUSADOS E IMPUESTOS DIFERIDOS DEL EJERCICIO - INCOME TAX EXPENSE (BENEFIT).
GASTO (BENEFICIO) POR IMPUESTOS DEL EJERCICIO - CURRENT TAX EXPENSE (BENEFIT)
GASTO (BENEFICIO) POR IMPUESTOS DIFERIDOS DEL EJERCICIO - DEFERRED TAX EXPENSE (BENEFIT).
GASTO (REALIZAR UN) - INCUR AN EXPENSE
GASTO - EXPENSE, EXPENDITURE, DISBURSMENT
GASTOS ADMINISTRATIVOS - ADMINISTRATIVE EXPENSES
GASTOS ANTICIPADOS - PREPAID EXPENSES
GASTOS CORPORATIVOS - CORPORATE EXPENSES
GASTOS DE COMPRA - PROCUREMENT COSTS, PURCHASING COSTS
GASTOS DE REPRESENTACION - ENTERTAINNMENT EXPENSES
GASTOS DE VENTA, ADMINISTRATIVOS Y OTROS - SELLING ADMINISTRATIVE AND OTHER EXPENSES
GASTOS DE VENTA - SELLING EXPENSES
GASTOS DE VIAJE - TRAVEL ALLOWANCES
GASTOS DIFERIDOS - DEFERRED EXPENSES
GASTOS FINANCIEROS - FINANCE EXPENSES
GASTOS NOTARIALES - NOTARIAL EXPENSES
GASTOS PAGADOS POR ANTICIPADO - PREPAID EXPENSES
GASTOS POR ATENCIONES - ENTERTAINING EXPENSES
GASTOS POR PAGAR - ACCRUALS
GASTOS PREOPERATORIOS - PREOPERATING EXPENSES
GENERAR INTERES - TO BEAR INTEREST
GERENCIA - MANAGEMENT
GIRADO - DRAWEE
GIRADOR - DRAWER
GIRAR UN CHEQUE - TO DRAW A CHECK
GIRAR - TO DRAW
GIRO BANCARIO - MONEY ORDER
GIRO DEL NEGOCIO - NATURE OF BUSINESS, LINE OF BUSINESS
GLOBAL - COMPREHENSIVE
GRABAR - TO TAX
GRADO DE RIESGO - EXPOSURE
GRATIFICACION ANUAL - YEARLY BONUS, CHRISTMAS BONUS, ANNUAL BONUS
GRATIFICACION NAVIDE„A - CHISTMAS BONUS
GRATIFICACION - BONUS
GRAVAMEN - ENCUMBRANCE, TAX, TAXATION, LIEN
GRAVAMEN - TAX
GRAVAR - TO TAX, TO LEVY, TO PUT A LIEN ON
GREMIO - GUILD
GROSS - BRUTO
GRUPO COLOCADOR DE ACCIONES - UNDERWRITING SYNDICATE
GRUPO (DE LA TASA PARA EL PAGO DE IMPUESTOS) - TAX BRACKET
GUIA DE EMBARQUE - BID OF LADING
HHH
HABER - CREDIT
HACER CUMPLIR - TO ENFORCE
HACER UN ASIENTO CONTABLE - TO POST AN ENTRY, TO RECORD
HACER UN INVENTARIO - TO DRAW UP AN INVENTORY
HACER UN PAGO CON CARGO A - TO MAKE A PAYMENT FROM
HACER USO DE - TO BE AVAILED OF
HERENCIA - ESTATE, INHERITANCE
HIPOTECA - MORTGAGE
HIPOTECARIO (PRESTAMO) - MORTGAGE LOAN
HONORARIO(S) - FEE(S)
HORARIO - TIMETABLE
HORAS HOMBRE POR HONORARIOS - FEE HOURS
HOSPEDAJE - BOARDING EXPENSES
III
IGUALA - RETAINER
IMPAC (IMPUESTO AL ACTIVO) - ASSETS TAX
IMPORTACION - IMPORTATION
IMPORTACIONES - IMPORTS
IMPORTANCIA RELATIVA - MATERIALITY
IMPORTE - AMOUNT
IMPOSICION - TAXATION
IMPUESTO A ENTERAR - TAX PAYABLE
IMPUESTO A PAGAR - TAX LIABILITY, TAX PAYABLE, TAX DUE
IMPUESTO ACREDITABLE EN FUTUROS EJERCICIOS - TAX CREDIT CARRYFORWARD, TAX CREDIT CARRYOVERS
IMPUESTO ACREDITABLE - TAX CREDIT
IMPUESTO AL VALOR AGREGADO - VALUE ADDED TAX (VAT)
IMPUESTO DE IMPORTACION - DUTY
IMPUESTO DE IMPORTACION - IMPORT TAX
IMPUESTO ESPECIAL SOBRE PRODUCCION Y SERVICIOS - SPECIAL TAX ON PRODUCTION AND SERVICES
IMPUESTO ESTATAL - STATE TAX
IMPUESTO PREDIAL - REAL ESTATE PROPERTY TAX, PROPERTY TAX, REAL ESTATE TAX
IMPUESTO RETENIDO - TAX WITHHELD
IMPUESTO SOBRE LA RENTA ACREDITABLE - INCOME TAX CREDIT
IMPUESTO SOBRE LA RENTA - FEDERAL INCOME TAX, INCOME TAX, FEDERAL TAXES ON INCOME, TAXES ON INCOME
IMPUESTO SOBRE PRODUCTOS DE TRABAJO - (I.S.P.T.) PERSONAL INCOME TAXES. TAX ON INCOME FROM WORK.
IMPUESTO SOBRE UTILIDADES EXCEDENTES - SURTAX
IMPUESTO SOBRE VENTAS - SALES TAX
IMPUESTO TRANSLADADO - SHIFTED TAX
IMPUESTO (RETENCION DE) - TAX WITHHOLDING
IMPUESTO (TASA O TARIFA DE) - TAX RATE
IMPUESTO - TAX, TAXATION, LIEN
IMPUESTOS A CARGO - TAXES PAYABLE
IMPUESTOS ACCUMULADOS - ACCRUED TAXES
IMPUESTOS DIFERIDOS - DEFERRED TAXES
IMPUESTOS QUE SE VUELVEN EXIGIBLES - TAXES THAT BECOME PAYABLE
INCAPACIDAD - DISABILITY
INCAUTACION - SEIZURE
INCICIACION DE UNA EMPRESA - START-UP
INCISO - PARAGRAPH
INCOBRABLE - UNCOLLECTIBLE
INCOFORMARSE - TO APPEAL
INCREMENTAR UN PRECIO - TO MARK-UP A PRICE
INCREMENTO SALARIAL GENERAL - GENERAL SALARY INCREASE (G.S.I.)
INCREMENTO SALARIAL - WAGE INCREASE, SALARY INCREASE
INCUMPLIMIENTO - DEFAULT
INCURRIR - TO INCUR
INDEMNIZACION POR DESPIDO - SEVERANCE PAYMENT
INDEMNIZACION POR PERJUICIOS - DAMAGE INDEMNIFICATION
INDEPENDENCIA MENTAL APARENTE - IDEPENDENCE IN APPEARANCE
INDEPENDENCIA MENTAL REAL (O DE HECHO) - INDEPENDENCE IN FACT
INDEXAR - TO INDEX
INDICE DE PRECIOS AL CONSUMIDOR - CONSUMER PRICE INDEX
INDIZAR - TO INDEX
INDUSTRIA - MANUFACTURING CONCERN, INDUSTRY
INFORMACION FINANCIERA A FECHAS INTERMEDIAS - INTERIM FINANCIAL REPORTING
INFORMACION PARA EFECTOS FINANCIEROS - FINANCIAL REPORTING"
INFORME DE ENTRADA - VOUCHER
INGRESO BRUTO - GROSS INCOME
INGRESO CONTABLE - FINANCIAL ACCOUNTING INCOME
INGRESO EN BIENES - INCOME IN KIND
INGRESO EN ESPECIE - INCOME IN KIND
INGRESO EXTRAORDINARIO - EXTRAORDINARY GAIN, EXTRAORDINARY INCOME
INGRESO GLOBAL - COMPREHENSIVE INCOME
INGRESO GRAVABLE - TAXABLE INCOME
INGRESO MARGINAL - GROSS INCOME
INGRESO NETO DESPUES DE IMPUESTOS - AFTER-TAX EARNINGS
INGRESO NO ACUMULABLE - NON-CUMULATIVE INCOME
INGRESO PRESUNTO - PRESUMED INCOME
INGRESO PRESUNTORIO - PRESUMPTIVE INCOME
INGRESO - PROCEEDS
INGRESO - REVENUE, INCOME
INGRESOS ACUMULABLES - CUMULATIVE INCOME
INGRESOS ACUMULADOS - ACCUMULATED INCOME, CUMULATIVE INCOME
INGRESOS NETOS - NET INCOME
INGRESOS POR ARRENDAMIENTO - INCOME FROM LEASE
INGRESOS POR DIVIDENDOS - INCOME FROM DIVIDENDS
INGRESOS POR HONORARIOS - INCOME FROM FEES
INICIACION DE OPERACIONES - COMMENCEMENT OF OPERATIONS
INMATERIAL - IMMATERIAL
INMUEBLES - REAL ESTATE, REAL PROPERTY
INSOLVENCIA - INSOLVENCY
INSOLVENTE - INSOLVENT
INSPECTOR FISCAL - TAX EXAMINER, TAX AUDITOR
INSTALACIONES - FACILITY, FACILITIES
INSTITUCION DE BENEFICENCIA - CHARITABLE INSTITUTION
INSTITUCION DE CREDITO - CREDIT INSTITUTION
INSTITUCION FIDUCIARIA - TRUST INSTITUTION
INSTITUCIONES DE FIANZAS - BONDING INSTITUTIONS
INSTRUMENTO NEGOCIABLE - NEGOCIABLE INSTRUMENT
INSTRUMENTO - INSTRUMENT
INSUFICIENCIA - DEFICIENCY
INSUMOS - SUPPLIES, CONSUMABLES
INTEMEDIARIO (EN LA COLOCACION DE ACCIONES) - UNDERWRITER
INTERES MORATORIO - DEFAULT INTEREST, DELINQUENT INTEREST
INTERES (QUE PRODUCE) - INTEREST BEARING
INTERESES CAPITALIZADOS - CAPITALIZED INTEREST
INTERESES VENCIDOS - OVERDUE INTEREST
INTERMEDIARIO - MIDDLEMAN
INVALIDEZ - DISABILITY
INVENTARIO FINAL - CLOSING INVENTORY, FINAL INVENTORY
INVENTARIO FISICO - PHYSICAL INVENTORY
INVENTARIO INICIAL - INITIAL INVENTORY, OPENING INVENTORY
INVENTARIO PERPETUO - PERPETUAL INVENTORY
INVENTARIO (HACER UN) - TO DRAW UP AN INVENTORY
INVENTARIOS DE LENTO MOVIMIENTO - SLOW MOVING INVENTORY
INVENTARIOS OBSOLETOS - INVENTORIES LYING IDLE
INVERSION EN ACTIVO FIJO - CAPITAL INVESTMENT
INVERSION LIQUIDA (O DE FACIL REALIZACION) - LIQUID INVESTMENT
INVERSION (EN UNA EMPRESA) - VENTURE
INVERSIONES A CORTO PLAZO - CASH EQUIVALENTS
INVERSIONES EN ACTIVO FIJO - CAPITAL EXPENDITURES
INVERSIONES - INVESTMENTS, CASH INVESTMENTS
INVERSIONISTA (EL GRAN PUBLICO) - INVESTORS AT LARGE
INVERSIONISTA - INVESTOR
ISR - INCOME TAX, FEDERAL INCOME TAX
IVA (TRANSLACION DE) - SHIFTING OF VALUE ADDED TAX
IVA - VALUE ADDED TAX (VAT)
I.E.P.S. - SPECIAL TAX ON PRODUCTION AND SERVICES
I.S.I.M - SALES TAX"
JJJ
JORNAL - WAGES
JUBILACION - RETIREMENT, RETIREMENT BENEFITS
JUICIO FISCAL - TAX DISPUTE
JURISDICCION FISCAL - TAX JURISDICTION
KKK
KARDEX - CARD INDEX
LLL
LEGADO - GIFT, ESTATE, LEGACY
LEGATARIO - LEGATEE
LEVANTAR UN INVENTARIO - TO DRAW UP AN INVENTORY
LEY LABORAL - LABOR LAW
LEY - LAW, ACT
LEYES FISCALES - TAX LAWS
LIBRADO - DRAWEE
LIBRADOR - DRAWER
LIBRE DE IMPUESTO DE IMPORTACION - DUTY FREE
LIBRO AUXILIAR - JOURNAL
LIBRO DE ACTAS - MINUTE BOOK
LIBRO MAYOR - LEDGER
LIMITADO POR LOS ESTATUTOS - RESTRICTED BY STATUTE
LIQUIDACION (ENTRAR UNA SOCIEDAD EN) - TO PUT A COMPANY ON LIQUIDATION
LIQUIDACION - SETTLEMENT, LIQUIDATION
LIQUIDADOR - LIQUIDATOR
LIQUIDAR (UNA SOCIEDAD) - TO PUT ON LIQUIDATION
LIQUIDAR - TO SETTLE, TO TENDER
LIQUIDEZ - LIQUIDITY
LISTAR - TO ITEMIZE
LIMITE INFERIOR - LOWER LIMIT
LIMITE SUPERIOR - HIGHER LIMIT
LINEA DE CREDITO BANCARIO - BANK LINE OF CREDIT
LINEA DE CR_"DITO - CREDIT LINE, CREDIT LINE FACILITY, LINE OF CREDIT
LINEAS DE CR_"DITO DE TEMPORADA - SEASONAL CREDIT LINES
LLEVAR UN LIBRO DE REGISTRO - TO CARRY A REGISTRY BOOK
LO DISPUESTO EN - THE PROVISIONS OF
LUCRATIVO (NO) - NOT-FOR-PROFIT, NON-PROFITABLE
LUCRATIVO - PROFITABLE
MMM
MANO DE OBRA DIRECTA - DIRECT LABOR, DIRECT HAND LABOR
MANO DE OBRA - LABOR, HAND LABOR, MANPOWER
MAQUILADORA - MAQUILA COMPANY, IN-BOND COMPANY, IN-BOND JOBBER
MARCA - TRADE MARK
MATERIALIDAD - MATERIALITY
MAYOREO - WHOLESALE
MAYORISTA - WHOLESALER
MAQUINA REGISTRADORA - CASH REGISTER
MEDIACION - INTERMEDIATION
MEDIADOR - INTERMEDIARY
MEJORAS A PROPIEDADES ARRENDADAS - IMPROVEMENTS TO LEASED PROPERTY
MEJORAS A TERRENOS - LAND IMPROVEMENTS
MEJORAS - BETTERMENTS
MENCION (DE ALGO EN LA LEY) - PRONOUNCEMENT
MENUDEO (AL) - RETAIL
MENUDEO (TIENDA QUE VENDE AL) - RETAILER
MERCADO DE FUTUROS - FUTURES MARKET
MERCANCIAS - COMMODITIES, GOODS
METODO DE COSTOS PROMEDIO - AVERAGE COST METHOD.
MEZCLA DE PRODUCTOS - PRODUCT MIX
MEZCLA DE VENTA - SALES MIX
METODO DE DEPRECIACION ACELERADA - DECLINIG-BALANCE METHOD
METODO DE DIFERIMIENTO - DEFERRAL METHOD
METODO DE LINEA RECTA - STRIGHT-LINE METHOD
METODO DE PARTICIPACION - SHARE METHOD
METODO DE PASIVO - LIABILITY METHOD
MIEMBRO DEL CONSEJO DIRECTIVO - BOARD MEMBER
MINUTA - DEED, MINUTE
MISCELANEA DE VENTAS - SALES MIX
MOBILIARIO Y EQUIPO DE OFICINA - FURNITURE AND FIXTURES, OFFICE EQUIPMENT
MODIFICACION - AMENDMENT
MODIFICAR - AMEND
MONEDA EXTRANJERA - FOREIGN CURRENCY
MONEDA - CURRENCY
MONOGRAFIA - MONOGRAPH
MONTO A ENTERAR - AMOUNT PAYABLE
MONTO REGISTRADO - CARRIED AMOUNT
MONTO - AMOUNT
MOROSO - DELINQUENT
MUESTRA DE AUDITORIA - AUDIT SAMPLING.
MUESTREO ALEATORIO -RANDOM SAMPLING
MUESTREO - SAMPLING
NNN
NEGACION DE OPINION - DISCLAIMER OF OPINION
NEGAR LA OPINION PROFESIONAL - TO DISCLAIM AN OPINION
NEGOCIO EN MARCHA - GOING CONCERN
NETEAR - OFFSET A CREDITOR BALANCE VERSUS A DEBTOR BALANCE AND VICEVERSA
NETO - NET, NET OF
NEUTRALIDAD - OBJECTIVITY, NEUTRALITY
NO AMORTIZABLE - NON-REDEEMABLE
NO APLICADO - UNALLOCATED
NO ASIGNADO - UNALLOCATED
NO AUDITADO - UNAUDITED
NO CIRCULANTE - NONCURRENT
NO CONTRIBUYENTE - NON-TAXPAYER
NO DEDUCIBLE - NON-DEDUCTIBLE
NO DEDUCIDO - UNDEDUCTED
NO DEVENGADO - UNEARNED
NO DISMINUIDO - UNDEDUCTED
NO FONDEADO - UNFUNDED
NO LUCRATIVO - NOT-FOR-PROFIT, NON-PROFITABLE
NO RECUPERABLE - UNCOLLECTIBLE
NO VENCIDO - UNEXPIRED
NOMBRE COMERCIAL - TRADE NAME
NORMAL - REGULAR
NORMALES (GASTOS) - REGULAR EXPENSES
NORMAS Y PROCEDIMIENTOS DE AUDITORIA GENERALMENTE ACEPTADOS GAAS (GENERALLY ACCEPTED AUDITING STANDARDS)
NOTA DE VENTA - SALES TICKET
NOTARIAL (PODER) - POWER OR ATTORNEY
NOTAS A LOS ESTADOS FINANCIEROS - FOOTNOTES, NOTES TO FINANCIAL STATEMENTSNOTAS ANEXAS - APENDED NOTES
OOO
O DE OTRA INDOLE - OTHERWISE
OBJETIVIDAD - OBJECTIVITY, NEUTRALITY
OBJETIVO SOCIAL DEL NEGOCIO - NATURE OF BUSINESS
OBJETO DE - SUBJECT MATTER OF
OBLIGACION LABORAL - LABOR COMMITMENT
OBLIGACION - DEBENTURE, ENCUMBRANCE, COMMITMENT, LIEN
OBLIGATORIO - BINDING, COMPULSORY
OBRA PUBLICA - PUBLIC WORKS
OBRERAS (CUOTAS) - WORKERS' FEES
OBTENER FONDOS DE - TO FUND FROM
OBTENER INGRESOS - TO EARN INCOME
OBTENER UTILIDADES - TO EARN PROFITS
OFERTA COMPETITIVA - COMPETITIVE BID
OFERTA Y DEMANDA - SUPPLY AND DEMAND
OFERTA - BID, OFFER, OFFERING, TENDER OFFER
OFICINA CENTRAL - HEAD OFFICE, HEADQUARTERS, PARENT OFFICE
OFICINA MATRIZ - PARENT OFFICE, HEADQUARTERS, HEAD OFFICE
OFICIO - Official note
OPERACIONES CON PARTES RELACIONADAS - RELATED-PARTY TRANSACTIONS
OPERACIONES DE CAPITAL - CAPITAL TRANSACTIONS
OPERACIONES INTERCOMPA„IAS - INTERCOMPANY TRANSACTIONS
OPERACION DE FINANCIAMIENTO - FINANCING TRANSACTION
OPERACION ESCRITURADA - TRANSACTION EMBODIED IN A PUBLIC INSTRUMENT
OPERACION - TRANSACTION
OPINION NEGATIVA - ADVERSE OPINION
ORDEN DE COMPRA - PURCHASE ORDER
ORDEN DE PAGO - MONEY ORDER
ORDEN DE TRABAJO - JOB ORDER
OTORGAR UN AVAL - TO GRANT AN ENDORSEMENT, TO COLLATERALIZE, TO COSIGN
OTORGAR UN PRESTAMO - TO GRANT A LOAN, TO LOAN
OTORGAR - TO GRANT
OTORGAR UN AVAL - TO GRANT AN EDORSEMENT
OTROS ACTIVOS - OTHER ASSETS.
OPINION NEGATIVA - ADVERSE OPINION
PPP
PACTADO - AGREED UPON
PAGAR PASIVOS - TO SATISFY LIABILITIES
PAGAR - TO PAY, TO SETTLE
PAGARE - DRAFT, PROMISORY NOTE, NOTE
PAGO DE DIVIDENDOS - DIVIDEND DISTRIBUTION
PAGO EN ESPECIE - PAYMENT IN KIND
PAGO PROVISIONAL - PAYMENT OF ESTIMATED TAX
PAGO (CORRESPONDIENTE A UNA VENTA EN ABONOS) - INSTALLMENT
PAGO - PAYMENT, SATISFACTION (DE PASIVOS), CASH DISBURSMENT
PAPEL COMERCIAL - COMMERCIAL PAPER; DEBT SECURITIES
PAPELES DE TRABAJO - WORKING PAPERS
PAQUETE DE INFORMACION FINANCIERA - FINANCIAL REPORTING PACKAGE
PAR - PAR
PARA EFECTOS FISCALES - FOR TAX PURPOSES
PARA LOS EFECTOS DE - FOR THE PURPOSES OF
PARA LOS EFECTOS DE - FOR THE PURPOSES OF
PARAESTATALES - GOVERMENT OWNED AND OPERATED COMPANIES
PARAMETROS - ASSUMPTIONS.
PARCIAL O TOTAL - IN WHOLE OR IN PART
PARIDAD CAMBIARIA - EXCHANGE RATE, RATE OF EXCHANGE
PARRAFO DE ALCANCE - SCOPE PARRAPRAPH
PARRAFO DE OPINION - OPINION PARAGRAPH
PARRAFO - PARAGRAPH
PARTE SOCIAL - CORPORATE QUOTA
PARTE - PORTION
PARTES RELACIONADAS - RELATED PARTIES
PARTICIPACION A PRORRATA - PRO-RATA SHARE
PARTICIPACION ACCIONARIA - EQUITY INTEREST, EQUITY OWNERSHIP INTEREST, INTEREST
PARTIDA EXTRAORDINARIA - EXTRAORDINARY ITEM
PARTIDA - CAPTION, ITEM, LINE ITEM
PARTIDA - ENTRY, BOOK ENTRY, ITEM, LINE ITEM, CAPTION
PASAR (UN CHEQUE) POR CAMARA DE COMPENSACION - CLEAR A CHECK
PASIVO A CORTO PLAZO - SHORT TERM LIABILITIES
PASIVO A LARGO PLAZO - LONG TERM DEBT, LONG TERM LIABILITIES
PASIVO CIRCULANTE - CURRENT LIABILITIES, SHORT TERM LIABILITIES
PASIVO CONTINGENTE - CONTINGENT LIABILITIES
PASIVO FIJO - LONG TERM DEBT, LONG TERM LIABILITIES
PASIVO (ADEUDO) A CORTO PLAZO - SHORT TERM LIABILITIES
PASIVO - DEBT, LIATILITY
PASIVOS (REDIMIR) - TO PAY LIABILITIES
PASIVOS - OBLIGATIONS, DEBTS, LIABILITIES
PATENTE - PATENT
PATRIMONIO - PROPRIETORSHIP, OWNERSHIP
PATRON - EMPLYOYER
PEDIDO - ORDER
PEDIDOS PENDIENTES DE SURTIR - BACKLOG
PEDIR PRESTADO - BORROW
PENAS CONVENCIONALES - CONTRACTUAL PENALTIES
PENDIENTE DE DEDUCIR - PENDING DEDUCTION
PENDIENTE DE DISTRIBUIR - PENDING DISTRIBUTION
PENDIENTE - PENDING
PERCIBIR - TO RECEIVE
PERDER EL DERECHO A - TO FORFEIT THE RIGHT TO
PERDIDA CAMBIARIA - EXCHANGE LOSS, CURRENCY EXCHANGE LOSS
PERDIDA DE OPERACION - OPERATING LOSS
PERDIDA FISCAL AJUSTADA - ADJUSTED LOSS FOR TAX PURPOSESP_"RDIDA FISCAL AJUSTADA - ADJUSTED LOSS FOR TAX PURPOSES
PERDIDA FISCAL - LOSS FOR TAX PURPOSES
PERDIDA FISCAL - TAX LOSS
PERDIDA INFLACIONARIA - LOSS DUE TO INFLATION
PERDIDA - LOSS
PERIODO PREOPERATIVO - PREOPERATING PERIOD
PERMUTA - EXCHANGE
PERSONA FISICA COMERCIANTE - UNINCORPORATED BUSINESS"
PERSONA MORAL EXTRANJERA - ALIEN ENTITY
PERSONA MORAL - ENTITY
PLAN DE PENSIONES - PENSION PLAN
PLANEACION FISCAL - TAX-PLANNING
PLANTA - FACILITY, FACILIETIES
PLAZO DE PRESCRIPCION - WHEN THE STATUTE OF LIMITATIONS RUNS OUT
PLAZO EN VIGENCIA - TERM IN EFFECT
PLAZO NO VENCIDO - UNEXPIRED TERM
PLAZO - TERM
PLUSVALIA - GOODWILL, PLUS VALUE
POCO IMPORTANTE - IMMATERIAL
PODER DE COMPRA - PURCHASING POWER, BUYING POWER
PODER NOTARIAL - POWER OR ATTORNEY
PODER - PROXY
POLIZA - JOURNAL ENTRY. INSURANCE POLICY.
PONDERADO - WEIGHTED
POR ESTE CONCEPTO - FOR THIS ITEM
POR MEDIO DEL CUAL - WHEREBY
POR PAGAR - PAYABLE
PORCENTAJE - PERCENTAGE
PORCIENTO - PERCENTAGE
PORMENORIZAR - TO ITEMIZE
PORTADOR - BEARER
POSICION RIESGOSA - EXPOSED POSITION
POSICION VULNERABLE - EXPOSED POSITION
PRECIO ACTUAL - CURRENT PRICE
PRECIO AUMENTADO - MARKED-UP PRICE
PRECIO DE CONTADO - CASH PRICE
PRECIO DISMINUIDO - MAKED-DOWN PRICE
PREMIO DE REPORTO - SECURITIES PRIZE
PREMIO - PREMIUM, PRIZE
PRESCRIPCION (PLAZO DE) - WHEN THE STATUTE OF LIMITATIONS RUNS OUT
PRESENTACION - SUBMITTAL, RELEASE (DE UN ESTADO FINANCIERO)
PRESENTAR UN AVISO ANTE - TO FILE A NOTICE WITH
PRESENTAR - TO SUBMIT, TO FILE
PRESTACIONES A EMPLEADOS - EMPLOYEE BENEFITS, EMPLOYEE FRINGES, EMPLOYEE FRINGE BBENEFITS
PRESTACIONES - BENEFITS, FRINGES, FRINGE BENEFITS
PRESTADOR - LENDER
PRESTAMO A PLAZO - TERM LOAN
PRESTAMO PRENDARIO - CHATTEL MORTGAGE"
PRESTAMO (QUE SE RECIBE) - BORROWINGS
PRESTAMOS POR PAGAR - LOANS PAYABLE
PRESTAMOS PRENDARIOS - SECURED LOANS
PRESTAMOS (QUE SE RECIBEN) - BORROWINGS
PRESTAR - TO LOAN
PRESTATARIO - BORROWER
PRESUPUESTO DE COMPRAS - PROCUREMENT BUDGET, PURCHASING BUDGET
PRESUPUESTO - BUDGET
PREVENIR - TO ESTABLISH
PREVER - TO PROVIDE
PREVIO A LA AUDITORIA - PRE-ENGAGEMENT
PREVISION SOCIAL - SOCIAL WELFARE
PREVISTO - PROVIDED FOR
PRICIPALES POLITICAS CONTABLES - SIGNIFICANT ACCOUNTING POLICIES
PRIMA DE ANTIGUEDAD - SENIORITY PREMIUM
PRIMA SOBRE ACCIONES - PAID-IN SURPLUS
PRIMA VACACIONAL - VACATION PREMIUM
PRIMA (DE UN SEGURO) - PREMIUM
PRIMA (DE UNA FIANZA) - BOND PREMIUM
PRIMAS DE CAPITAL - CAPITAL PAYMENTS
PRIMERAS ENTRADAS, PRIMERAS SALIDAS (PEPS) - FIRST-IN, FIRST-OUT (FIFO)
PRINCIPIO DE CONTABILIDAD - ACCOUNTING PRINCIPLE
PRINCIPIOS DE CONTABILIDAD GENERALMENTE ACEPTADOS - GAAP (GENERALLY ACCEPTED ACCCOUNTING PRINCIPLES)
PRO FORMA - PRO-FORMA
PROCEDER EN LOS TERMINOS DE - TO APPLY THE TERMS OF
PROCEDER - TO BE PROPER
PROCEDIMIENTO - METHOD
PROCESAMIENTO ELECTRONICO DE DATOS - (EDP) ELECTRONIC DATA PROCESSING
PROCESO LEGAL - LEGAL PROCEEDINGS
PRODUCCION POR ORDENES DE TRABAJO - JOB-ODER COST ACCOUNTINGPENDIENTE DE PAGO - OUTSTANDING
PRODUCTOS DE TRABAJO - INCOME FROM WORK
PROFORMA - PROFORMA
PROGNOSTICO - FORECAST
PROMEDIO - AVERAGE.
PROMULGADO - ENACTED, PROMULGATED
PROMULGAR (UNA LEY) - TO PROMULGATE, TO ENACT
PROPIEDADES, PLANTA Y EQUIPO - PROPERTY, PLANT AND EQUIPMENT
PROPIEDADES - ESTATE, PROPERTIES, REAL ESTATE PROPERTY(IES)
PRORRATA (A) - ON A PRO-RATA BASIS
PRORRATEAR - TO APPORTION
PRORRATEO - APPORTIONMENT
PRORROGAR - TO EXTEND
PROVEEDOR - VENDOR, SUPPLIER
PROVISION PARA IMPUESTOS CAUSADOS EN EL EJERCICIO - CURRENT TAX EXPENSE (BENEFIT)
PROVISION PARA IMPUESTOS DIFERIDOS EN EL EJERCICIO - DEFERRED TAX EXPENSE (BENEFIT).
PROVISION PARA IMPUESTOS TOTALES (CAUSADOS Y DIFERIDOS) EN EL EJERCICIO - INCOME TAX EXPENSE (BENEFIT)
PROVISION PARA PAGO DE IMPUESTOS - TAX PROVISIONS
PROYECCION FINANCIERA - FINANCIAL FORCAST
PROYECCION - FORECAST
PROYECCIONES DEL FLUJO DE EFECTIVO - CASH FLOW PROJECTIONS, CASH PROJECTIONS
PRUEBA DEL ACIDO - ACID TEST RATIO.
PRUEBA SUSTANTIVA - SUSTANTIVE TEST
PRUEBA - EVIDENCE
PUNTO DE EQUILIBRIO - BREAK-EVEN-POINT
PUNTO (DE UN ESCRITO) - PARAGRAPH
P.T.U. - EMPLOYEES' PROFIT SHARING
QQQ
QUE EN SU CASO - IF ANY
QUIEBRA - FAILURE
RRR
RAZON CIRCULANTE - CURRENT RATIO
RAZON SOCIAL - CORPORATE NAME, FIRM NAME, COMPANY NAME
RAZON - RATIO
RAZONABILIDAD - FAIRNESS
REAL - ACTUAL
REALIZAR UN GASTO - INCUR AN EXPENSE
REALIZAR - TO REALIZE
REBAJA - ALLOWANCE
RECARGOS - SURCHARGES.
RECAUDACION DE IMPUESTOS - TAX COLLETION
RECAUDACION - COLLECTION
RECAUDAR - TO COLLECT
RECEPTOR (DE DINERO) - RECIPIENT
RECIBIR - TO RECEIVE
RECLAMACION - CLAIM
RECUENTO DE EFECTIVO - CASH COUNT
RECUENTO FISICO - PHYSICAL COUNT
RECUPERABLE (NO) - UNCOLLECTIBLE
RECURSOS - CAPITAL FUNDS, FUNDS
REDIMIENTO MAXIMO DE LAS ACCIONES COMUNES - FULLY DILUTED EPS
REDIMIR PASIVOS - TO PAY LIABILITIES
REDIMIR - TO REDEEM
REDONDEO DE CIFRAS - ROUNDING OF AMOUNTS
REDUCCION DE CAPITAL - CAPITAL STOCK DECREASE, CAPITAL STOCK REDUCTION
REDUCCION - IMPAIRMENT, REDUCTION, DIMINUTION
REDUCIR UN PRECIO - TO MARK-DOWN
REEMBOLSAR - TO REFUND
REEMBOLSAR - TO REIMBURSE
REEMBOLSO - REFUND
REEMBOLSO - REIMBURSEMENT
REEMISION DE ESTADOS FINANCIEROS - RESTATEMENT OF FINANCIAL STATEMENTS
REEMITIR (ESTADOS FINANCIEROS) - TO RESTATE
REESTABLECER - TO REINSTATE
REESTRUCTURACION (DEL CAPITAL MEDIANTE NUEVAS APORTACIONES) - QUASI REORGANIZATION
REEXPRESAR (ESTADOS FINANCIEROS)- TO RECALCULATE
REEXPRESION DE ESTADOS FINANCIEROS - RECALCULATION OF FINANCIAL STATEMENTS
REFACCIONES Y PARTES PARA MANTENIMIENTO - SPARE MAINTENANCE PARTS
REFACCIONES - SPARE PARTS
REFORMA FISCAL - TAX REFORM
REFORMA - AMENDMENT
REFUND - DEVOLUCION
REGALIAS - ROYALTIES, ROYALTY PAYMENTS
REGIMEN SIMPLIFICADO - SIMPLE TAX PAYMENT SYSTEM
REGIMEN TRANSITORIO - TRANSITORY SYSTEM
REGISTRAR AL COSTO - CARRY AT COST
REGISTRAR EN LA CONTABILIDAD - TO ENTER INTO THE ACCOUNTING RECORDS
REGISTRAR - TO REGISTER, TO POST, TO RECORD
REGISTRO FEDERAL DE CONTRIBUYENTES - FEDERAL TAXPAYERS' REGISTRY
REGISTRO PUBLICO DE LA PROPIEDAD - REAL PROPERTY RECORDS OF (NOMBRE DEL LUGAR)
REGISTRO (LLEVAR UN LIBRO DE REGISTRO) - TO CARRY A REGISTRY BOOK
REGISTRO - ENTRY, RECORDING, BOOK ENTRY, POSTING, RECORD(S), REGISTRY BOOK
REGLAMENTACION - REGULATIONS
REGLAMENTO - REGULATIONS
REINVERSION - REINVESTMENT
RELACION - RATIO
RELEVADO (SER) - TO BE RELEASED.
REMANENTE DISTRIBUIBLE - DISTRIBUTABLE BALANCE
REMANENTE - BALANCE
REMATE - AUCTION.
REMESA - REMITTANCE"
REMITENTE - SENDER
REMUNERACION - COMPENSATION
REMUNERAR - TO COMPENSATE
REMUNERATIVO - REMUNERATIVE
RENDIMIENTO BRUTO - GROSS RETURN
RENDIMIENTO DE CREDITOS - RETURN ON LOANS
RENDIMIENTO MAXIMO DE LAS ACCIONES COMUNES - PRIMARY EPS
RENDIMIENTO OBTENIDO - RETURN EARNED
RENDIMIENTO - RETURN, YIELD
RENDIR (UN REPORTE) - TO PRODUCE A REPORT
RENGLON - CAPTION, ITEM, LINE ITEM
RENOVACIONES - RENEWALS
RENTAS - RENTALS
REORGANIZACION - REORGANIZATION
REPARTO DE DIVIDENDOS - DIVIDEND DISTRIBUTION
REPORTE DE AUDITORIA - AUDIT REPORT.
REPORTE DE CAJA - CASH REPORT
REPOSICION - REPLACEMENT
REPRESENTANTE LEGAL - LEGAL REPRESENTATIVE
REPRESENTANTE (DISTRIBUIDOR DE PRODUCTOS) - DEALER
REQUERIMIENTO (DE INFORMACION) - INQUIRY
RESARCIR - TO COMPENSATE
RESCISION - RESCISSION
RESERVA LEGAL - STATUTORY RESERVE
RESERVA - RESERVE
RESERVAS PARA FONDO - FUND RESERVES
RESPONSABILIDAD AMBIENTAL - ENVIRONMENTAL LIABILITY.
RESPONSABILIDAD LIMITADA - LIMITED LIABILITY
RESPONSABILIDAD SOLIDARIA - JOINT LIABILITY
RESPONSABILIDAD - LIABILITY
RESPONSABLE (SER) - TO BE LIABLE FOR.
RESTAR - TO DEDUCT.
RESTRINGIDO POR LOS ESTATUTOS - RESTRICTED BY STATUTE
RESULTADO DE OPERACION - OPERATING RESULTS
RESULTADO FISCAL - PROFIT (LOSS) FOR TAX PURPOSES
RESULTADOS - EARNINGS, RESULTS
RESUMEN (ESCRITO RESUMIDO) - BRIEF
RESUMEN - SUMMARY
RETENCION DE IMPUESTO - TAX WITHHOLDING
RETENCION DE UTILIDADES - RETENTION OF EARNINGS
RETENCION - WITHHOLDING
RETENEDOR - WITHHOLDER
RETENER TO WITHHOLD
RETIRO - WITHDRAWAL
RETRIBUCIONES - CONSIDERATIONS
REUNIR LOS REQUISITOS - TO MEET THE REQUIREMENTS
REVELACION FINANCIERA - FINANCIAL DISCLOSURE
REVELACION SUFICIENTE - FULL DISCLOSURE
REVELACION - DISCLOSURE
REVELAR - DISCLOSE
REVENTA - RESALE
REVISION DE CALIDAD PROFESIONAL - PEER REVIEW
REVISION FISCAL - TAX AUDIT
REVISION LIMITADA - LIMITED REVIEW
RIESGO CAMBIARIO - FOREIGN CURRENCY RISK
RIESGO DE AUDITORIA - AUDIT RISK
RIESGO FISCAL - TAX EXPOSURE
RIESGO - RISK"
RUBRO - CAPTION, ITEM, LINE ITEM
RUBRO - LINE ITEM, CAPTION, ITEM
SSS
SALARIO MINIMO - MINIMUM WAGE(S)
SALARIO POR HORA - WAGES
SALARIO - SALARY, WAGES
SALDO ACREDOR - CREDIT BALANCE
SALDO DE CAJA - CASH BALANCE
SALDO DEUDOR - DEBIT BALANCE
SALDO EN CONTRA - UNFAVORABLE BALANCE
SALDO INSOLUTO - UNPAID BALANCE
SALDO - BALANCE, OUTSTANDING BALANCE
SALIDA DE DINERO - EXPENDITURE, EXPENSE, DISBURSEMENT
SALIDA DEL ALMACEN - WAREHOUSE ISSUE
SALIDA - EXPENSE, EXPENDITURE, DISBURSMENT
SALVEDADES - QUALIFICATIONS
SALVO ERROR U OMISION - E. AND O.E. (ERRORS AND OMISSIONS EXCEPTED)
SALVO QUE - UNLESS
SANCIONES - PENALTIES
SECRETARIA DE HACIENDA Y CREDITO PUBLICO - MINISTRY OF FINANCE AND PUBLIC CREDIT
SEGURO SOCIAL - SOCIAL SECURITY
SEGURO - INSURANCE
SE„ALAR - TO SET FORTH, TO STIPULATE
SER EXIGIBLE - TO BE DUE
SER FIADOR DE - TO GUARANTEE
SER RELEVADO DE - TO BE RELEASED FROM
SER RESPONSABLE POR - TO BE LIABLE FOR
SERVICIOS PUBLICOS - PUBLIC UTILITIES, UTILITIES
SIEMPRE QUE - PROVIDED THAT
SIGHT NOTES - DOCUMENTOS A LA VISTA
SIN AVAL - UNSECURED
SIN GARANTIA - UNSECURED
SISTEMA ELECTRONICO DE REGISTRO - ELECTONIC RETRIEVAL SYSTEM
SISTEMA - METHOD
SITUACION FISCAL - TAX STATUS
SINDICO - LIQUIDATOR
SOBBREGIRO - OVERDRAFT
SOBREGIRO BANCARIO - BANK OVERDRAFT
SOBREPRECIO - MARKUP
SOBREVALUACION - EXCESS OF COST
SOBRE-PAR - ABOVE PAR
SOCIEAD FUSIONADA - MERGED COMPANY
SOCIEDAD CIVIL - CIVIL ASSOCIATION, CIVIL COMPANY
SOCIEDAD CONTROLADA - CONTROLLED COMPANY
SOCIEDAD CONTROLADORA - HOLDING COMPANY
SOCIEDAD DE INVERSION - INVESTMENT COMPANY
SOCIEDAD DE RESPONSABILIDAD LIMITADA - LIMITED LIABILITY COMPANY
SOCIEDAD DEUDORA - DEBTOR COMPANY
SOCIEDAD EN NOMBRE COLECTIVO - GENERAL PARTNERSHIP
SOCIEDAD ENAJENANTE - SELLING COMPANY
SOCIEDAD FUSIONANTE - SURVIVING COMPANY
SOCIEDAD - PARTNERSHIP, COMPANY, CORPORATION
SOCIEDADES CIVILES DE PROFESIONISTAS - ASSOCIATIONS OF PROFESSIONALS
SOCIEDADES MERCANTILES - COMMERCIAL COMPANIES
SOCIEDADES MUTUALISTAS DE SEGUROS - MUTUAL INSURANCE COMPANIES
SOCIO - PARTNER
SOLICITAR UNA DEVOLUCION - APPLY FOR A REFUND
SOLICITUD - APPLICATION, CLAIM"
SOLVENTE - SOLVENT
SON PARTE INTEGRAL DE - ATTACHED HERETO AND MADE PART HEREOF
STATEMENT - ESTADO, BOLETIN
SUBARRENDADOR - SUBLESSOR
SUBARRENDAMIENTO - SUBLEASE
SUBASTA - AUCTION.
SUBINCISO - SUBPARAGRAPH
SUBPRODUCTOS - BY-PRODUCTS
SUBSIDIARIA PARA FINANCIAMIENTO - FINANCE SUBSIDIARY
SUBSIDIARIA - SUBSIDIARY
SUBSIDIO - SUBSIDY
SUBSTITUIR - TO SUPERSEDE
SUCESION - ESTATE
SUCURSAL - BRANCH OFFICE, BRANCH
SUELDO (FIJO) - SALARY
SUFRIR (UNA PERDIDA) - TO SUSTAIN A LOSS
SUJETO A GRAVAMEN (ACTIVOS) - SUBJET TO LIEN
SUMA - SUM, GRAND TOTAL
SUMAR UNA COLUMNA - TO FOOT
SUMARIO - ABSTRACT, SUMMARY
SUMINISTROS - SUPPLIES, CONSUMABLES
SUPERAVIT GANADO - EARNED SURPLUS
SUPERAVIT PAGADO - CONTRIBUTED SURPLUS
SUPERAVIT - SURPLUS, SURPLUS VALUE
SUPERAVIT - EXCESS
SUPERIOR A - IN EXCESS OF
SUPPLY - OFERTA
SUPUESTOS - ASSUMPTIONS. PRESUMPTION. PARAMETER.
SUSCRIBIR UN PASIVO - TO INCUR A DEBT
S.H.C.P. - MINISTRY OF FINANCE AND PUBLIC CREDIT
TTT
TABLA - CHART, TABLE
TARA - TARE
TARIFA DE IMPUESTO - TAX RATE
TARIFA - RATE, TAX RATE
TASA A FUTURO - FORWARD RATE
TASA AL CONTADO - SPOT RATE
TASA DE AGOTAMIENTO - DEPLETION RATE
TASA DE DEPRECIACION - DEPRECIATION RATE
TASA DE IMPUESTO APLICABLE A PERSONAS MORALES - CORPORATE INCOME TAX RATE
TASA DE IMPUESTO - TAX RATE
TASA DE INTERES FLOTANTE - FLOATING RATE
TASA DE MERCADO - MARKET RATE
TASA DE PRORRATEO - BURDEN RATE
TASA DE RENDIMIENTO SOBRE ACTIVOS TOTALES AL INICIO DEL EJERCICIO - RETURN ON BEGINNING TOTAL ASSETS
TASA DE RENDIMIENTO SOBRE EL CAPITAL CONTABLE AL INICIO DEL EJERCICIO - RETURN ON BEGINNING SHAREHOLDERS' EQUITY
TASA DE RENDIMIENTO SOBRE EL CAPITAL - RETURN ON EQUITY
TASA DE RENDIMIENTO SOBRE LA INVERSION - RETURN ON INVESTMENT
TASA DE RENDIMIENTO SOBRE LAS VENTAS - RETURN ON SALES
TASA DE RETENCION - WITHHOLDING RATE
TASA ESTABLECIDA POR LA LEY - STATUTORY TAX RATE
TASA FIJA - FIXED RATE
TASA IMPOSITIVA - TAX RATE
TASA LEGAL - STATUTORY TAX RATE, STATUTORY RATE
TASA PREFERENCIAL - PRIME RATE
TASA PRIMA - PRIME RATE
TASA - RATE
TASABLE - RATABLE.
TERCEROS - THIRD PARTIES
TERM - PLAZO
TERMINACION - CONCLUSION
TERMINO - DEADLINE
TERRENOS, EDIFICIOS Y EQUIPO - LAND, BUILDINGS AND EQUIPMENT
TERRENOS - REAL ESTATE PROPERTY
TIBB - (TASA INTERBANCARIA) MEXICAN INTERBANK ACCEPTED RATE
TIEMPO DE SURTIDO - LEAD TIME
TIENDA QUE VENDE AL MAYOREO - WHOLESALER
TIENDA QUE VENDE AL MENUDEO - RETAILER
TIRAR UNA ESCRITURA - EXECUTE A DEED
TITULAR - HOLDER
TITULO DE CREDITO - NEGOCIABLE INSTRUMENT
TITULO DE PROPIEDAD - PROPERTY DEED, TITLE TO
TITULO (EN LOS ESTADOS FINANCIEROS) - HEAD
TITULO - TITLE, DEED, LINE ITEM, CAPTION, ITEM
TITULOS VALOR - SECURITIES
TOTAL - TOTAL, AGGREGATE, COMPREHENSIVE
TOTALIZAR - TO FOOT
TRABAJO DE AUDITORIA - AUDIT ENGAGEMENT
TRABAJO DE CAMPO - FIELD WORK
TRANSACCION - TRANSACTION
TRANSACCIONES INTERCOMPA„IAS - INTERCOMPANY TRANSACTIONS
TRANSCURRIR - TO ELAPSE
TRANSFERENCIA DE TECNOLOGIA - TRANSFER OF TECHNOLOGY
TRANSLACION DE IVE - SHIFTING OF VALUE ADDED TAX
TRANSLADAR UN IMPUESTO - TO SHIFT A TAX
TRASMISION - TRANSFER
TRASPASO - TRANSFER
TRATAMIENTO CONTABLE - ACCOUNTING TREATMENT"
TRIMESTRE - QUARTER
UUU
UEPS - LAST-IN, FIRST-OUT (LIFO)
UFIN - VER UTILIDAD FISCAL NETA
ULTIMAS ENTRADAS, PRIMERAS SALIDAS - LAST-IN, FIRST-OUT (LIFO)
UNION DE CRDITO - CREDIT UNION
USO O GOCE TEMPORAL DE - TEMPORARY USE OR ENJOYMENT OF
USO O GOCE TEMPORAL DE - TEMPORARY USE OR ENJOYMENT
UTILIDAD FISCAL NETA - VER UFIN O CUFIN
UTILIDAD ANTES DE IMPUESTO - INCOME BEFORE INCOME TAXESPRETAX GAIN
UTILIDAD ANTES DE PROVISIONES - PRE-TAX INCOME, PRE-TAX EARNINGS
UTILIDAD BRUTA MARGINAL - GROSS PROFIT MARGIN
UTILIDAD BRUTA - GROSS INCOME
UTILIDAD CAMBIARIA - EXCHANGE PROFIT, CURRENCY EXCHANGE GAIN
UTILIDAD DE OPERACION - OPERATING EARNINGS, OPERATING INCOME
UTILIDAD DESPUES DE IMPUESTOS - AFTER TAX EARNINGS
UTILIDAD FISCAL - PROFIT FOR TAX PURPOSES
UTILIDAD POR ACCCION - EPS (EARNING PER SHARE)
UTILIDAD POR VENTA DE ACTIVO - CAPITAL GAIN
UTILIDAD - PROFIT
UTILIDADES DISTRIBUIDAS - DISTRIBUTED PROFITS, DISTRIBUTED EARNINGS
UTILIDADES NO REPARTIDAS - UNDISTRIBUTED EARNINGS
UTILIDADES PERCIBIDAS - PROFITS EARNED
UTILIDADES REPARTIDAS - DISTRIBUTED PROFITS, DISTRIBUTED EARNINGS
UTILIDADES - EARNINGS
UTILIDADES SOBRE INVERSIONES - INVESTMENT GAINS
UTILIDAD NETA - NET INCOME. THE BOTTOM LINE IN THE INCOME STATEMENT.
VVV
VALE DE CAJA - PETTY CASH VOUCHER
VALOR AL VENCIMIENTO - MATURITY VALUE
VALOR DE ADQUISICION - PURCHASE VALUE
VALOR DE MERCADO - MARKET VALUE
VALOR DE REALIZACION - REALIZABLE VALUE
VALOR DE REGISTRO - CARRYING VALUE
VALOR DE RESCATE - SALVAGE VALUE
VALOR EN EFECTIVO - CASH VALUE
VALOR EN LIBROS - BOOK VALUE, CARRYING VALUE
VALOR NOMINAL - FACE VALUE, NOMINAL VALUE, PAR VALUE
VALOR PAR - PAR VALUE
VALOR PRESENTE - PRESENT VALUE
VALOR RAZONABLE - FAIR VALUE
VALORES DE REALIZACION INMEDIATA - MARKETABLE SECURITIES
VALORES - SECURITIES
VALUACION DE INVENTARIOS - INVENTORY PRICING, INVENTORY VALUATION
VALUACION EXTERNA - INDEPENDENT APPRAISAL
VALUACION POR PERITO EXTERNO - INDEPENDENT EXPERT APPRAISAL
VALUACION - APPRAISAL, ASSESSMENT
VALUADOR - APPRAISER
VALUAR AL COSTO - STATE AT COST
VALUAR - APPRAISE
VENCER (UNA OBLIGACION) - TO MATURE
VENCIDO (NO) - UNEXPIRED
VENCIDO - DUE, EXPIRED, OVERDUE
VENCIMIENTOS A PLAZO FIJO - FIXED MATURITIES
VENCIMIENTOS - MATURITIES
VENTAJA FISCAL - TAX ADVANTAGE
VENTAS AL EXTRANJERO - EXPORT SALES
VENTAS DE EXPORTACION - EXPORT SALES
VENTAS EN ABONOS - INSTALLMENT SALES
VENTAS ENTRE COMPA„IAS AFILIADAS - INTERSEGMENT SALES
VIATICOS - LIVING EXPENSES
VIATICOS - LIVING EXPENSES
VIDA UTIL - USEFUL LIFE, SERVICEBLE LIFE, SERVICE LIFE, DEPRECIABLE LIFE
VIDAS UTILES DEL - USEFUL LIVES OF
VIGENCIA - TERMINO
VOTO MAYORITARIO - VOTING CONTROL