MINDS ARE LIKE PARACHUTES - THEY ONLY FUNCTION WHEN ARE OPEN. SO, OPEN YOURS.

THOMAS DEWAR

LIBRO GUIA DE NEGOCIO Y CONTABILIDAD CARTILLA DIDACTICA

REALIZADO POR LUIE FERNANDO SUAREZ

DOCENTE

LUIS FERNANDO SUAREZ

INSTITUCION EDUCATIVA AMERICA SEDE PEDRO JUSTO BERRIO

PUERTO BERRIO 10 DE ABRIL DEL 2011

INTRODUCTION

This primer is performed as a useful resource to strengthen some necessary fundamentals in terms of the technical vocabulary of the commercial, accounting and business needs a person who studies and works in this area.

READINGS
1. WHO INVENTED THE WORD PERFECT, ANYWAY?

Ok, youre looking in the Segunda Mano for a new job...we all know that feeling of anticipation whats going to be in there for me? as your eyes skate down the page looking for that one job that suits you, or at least seems interesting enough to spend a stamp on. If nothing looks good under your preferred job heading, you may entertain the idea of looking in other fields but as you search through, you start to realize that the offers in your field, the strangest offers, the ones you dont understand, and those youd never admit to even reading, have one thing in common.... Imprescindible hablar ingls. And you ever-so-nonchalantly flip over to the formacin section of the want ads Academias de Ingls From my experience in preparing students for interviews in English, I have basically found that there are two types of interviews. This of course is not the be all and end all of job interviews, but here are some tips for both types Ive seen and some common questions... Interview 1 The "Guy just want to see if you speak English (even if we cant)" interview. This tends to be common in jobs such as sales, administration, secretarial jobs, IT, some legal positions, travel and tourism, business, marketing, advertising, well, you name it! And is usually a combination interview part in Spanish and part in English. Depending on the amount of English that you would actually have to speak if you were to land this job, the interview may be more or less rigorous. I have seen everything from students being interviewed by someone who hardly speaks English at all, to being interviewed by a native. However, this type of interview tends to be less job specific (they usually ask the labor-related questions in the Spanish part of the interview) and more geared towards how well you speak English. From what I

have been told and have seen, the English part of this interview tends to last around 15 minutes, and sometimes even less. This interview can be more difficult in the sense that the interviewers only job is to pay attention to how you speak English, or rather, how well you speak English. So, you may feel more under pressure as far as vocabulary and structure. However, it is easier in the sense that the questions asked are usually quite basic and colloquial, and are only intended to get you to speak in different tenses and in a variety of contexts. Some of the common questions in these types of interviews (among others) are: 1. Tell me about yourself. (this is such a fun question to answer!) 2. Where are you from? 3. What is there to see in your town? 4. What do you do in your free time? (answering I study English in my free time is a PELOTA answer! Dont insult your interviewer) 5. How did you learn English? 6. How long have you studied English? 7. Have you traveled to any English-speaking countries, spent time abroad? 8. How did you like (country)? 9. How long were you in (country)? 10. Tell me about your experience in (country). (this type of question , tell me about..., usually comes up when you are being a listo and only giving short answers to avoid speaking and they want to hear you talk more.) 11. What was (country) like? (this is, among other things, to see if you really went to this place, so if you havent, and youre telling porky pies (lies) you better get googling your chosen place before the interview!!) 12. Did you like the people? (Please, if your interviewer is from the same country you studied in, and you hated the people and/or the food, maybe this isnt the time to show how honest you are.) 13. What are you doing now to keep up your English skills? (Needless to say, picking up Guiris at bars is not a good answer.) 14. How have you had to use English at work in the past? 15. What did you do in your last job? 16. What are your strengths and weaknesses? (even more fun than question #1! Trust me, we all work too hard be creative with your weakness!) Interview 2 The "Cgate lorito! Por qu no fui a Oxford a estudiar - por mi cara bonita - cuando mis papis me lo ofrecan?" - interview. Yes, the interview of all interviews!!! The, Im going to work for a foreign company interview. Undoubtedly this can be a more difficult interview to handle. First of all, your interviewer will most likely have impeccable English skills. You need to be comfortable with your English speaking skills confident. The good thing about these interviews is that the minor mistakes (unless its for a UN translator or something of that sort) usually dont count so much against you. Im not saying you can get away with murder, however the interviewers arent usually as hung up on grammar as your COU English teacher was. Usually the interviewer is interested in your skills in your field, if you can speak fluently and confidently, and if you understand what they are asking you. Listening comprehension plays a big role in these interviews (in all interviews). One of our worst enemies are our own nerves when we listen to someone speak in another language we get so nervous about not understanding them, we actually end up getting confused, all on our own. Or, at the

first word we dont understand, we lose the next ten, stuck on that one darn word and/or freaking out. Whats this, you say? AAAAGH! Phrasal Verb!!! Freaking out?

According to the Merriam-Webster online dictionary (great resource, by the way): FREAK function: verb intransitive uses: 1: to withdraw from reality especially by taking drugs -- often used with out 2 : to experience nightmarish hallucinations as a result of taking drugs -- often used with out 3 a : to behave irrationally or unconventionally under the influence of drugs -- often used with out b : to react with extreme or irrational distress or discomposure -- often used with out Ok, were talking about 3b here, the modern definition. The other 3 are what my parents were probably doing in the late 60s. (Just kidding Mom and Dad!) Anyway, and in summary the important thing is to relax and to not get hung up on that one stupid word! If you find yourself in a situation where you find it really difficult to understand the interviewer, you have to make every effort to go with the flow and get the idea of what they are asking or saying. And move on! The same goes for when you are speaking and cant remember a certain expression. Get over it and work around it! By doing this, you are also showing your problem-solving skills in English, demonstrating that you can SURVIVE in these situations. Ok, enough chit chat Here are some more common questions to prepare for this type, or any type of interview. You then have to add on other questions specific to your field and practice, practice, practice! 2. Tell me about yourself. / How would you describe yourself? (youll never escape this question!!!) 2. Why did you leave your last job? 3. What did you like most/least about your last job? 4. What do you see yourself doing five years from now? Ten years from now? 5. What are your long range and short range goals and objectives? 6. Why did you choose this career? 7. Why did you go into (profession)? (this is another way of asking question 6) 8. How well do you work with people? 9. Do you work better alone or in a team? 10. How would you describe your work ethic? 11. How well do you work under pressure? 12. Why should we hire you? /Why should we hire you over the other candidates? 13. What makes you qualified for this position? 14. What qualities do you think make up a good (job title)? 15. What's one of the hardest decisions you've ever had to make? 16. What two or three things are most important to you in your job? 17. What accomplishments have given you the most satisfaction? Why? 18. Describe the most rewarding experience of your career thus far. 19. What do you think it takes to be successful in a company like ours? 20. In what ways do you think you can make a contribution to our company? 21. Why did you decide to seek a position in this company? 22. What can you tell us about our company? 23. What do you know about our competitors? 24. What two or three things are most important to you in your job?

25. How do you feel about traveling? 26. Would you be willing to live in another country? 27. What are your strengths and weaknesses? (ha! ha! ha! youll never escape this one either!)

2. A GENERIC CORPORATE ORGANIZATIONAL HIERARCHY

Board of Directors A board of directors is a group of people who either control or execute (or both) the general business affairs of a corporation. "Directors" are usually officers who form part of the Board of Directors. Chairman of the Board This person is appointed to be the head of the Board of Directors. In private companies, the Chairman of the Board may also be the CEO (as well as the President). Two Main Executive Officers The executive officers manage the whole company. They develop global strategies. CEO - Chief Executive Officer This person is the top executive responsible for a company's operations. This person reports to the board of directors. This person is

sometimes also the president of the company. Other times, the CEO appoints a president. President President is a title in many corporations. In some cases the president acts as the Chief Operating Officer under the direction of the Chief Executive Officer. "Vice-Presidents in Charge of Departments ("Vice-President" or another title.) Departments: There are usually a variety of departments in companies: Sales, Human Resources, Marketing, Accounting, Finance, Production, Support, IT (information technology), Legal, Purchasing, Projects, R&D, etc. The existence and titles of these departments depend on the corporations themselves (i.e. their needs and company culture). There are a variety of titles for the people who are in charge of the departments in companies: Vice-President, Director, Manager, etc. There are also a variety of tagsthat accompany these titles: Executive (i.e. Executive Vice-President, Executive Director, Executive Manager, etc.), Country (i.e. Country Manager), Regional, (i.e. Regional Manager). etc. The title of the departments themselves can serve as part of the employees titles: Sales Director, Accounting Manager, Human Resources Director, VicePresident of Sales, etc. Sometimes the titles vary in different countries depending on the laws governing corporations there. The titles that companies give their employees depend on their companys origins, their cultures and their particular needs. Workers with very similar job-descriptions working in different companies may have completely different titles and salaries. Also, workers with very similar titles can have very different job-descriptions. Also, the hierarchical structures in different companies can be very different, which can create a need for very different departments 3. PRESENTING IN ENGLISH A Brief Introduction to Presenting in English Part 1 Looks, Manner and Voice Have you ever been asked to make a presentation in English? Being able to present professionally in English can give your career a boost and propel you up the corporate ladder. Surveys have shown that to capture and then to keep an audience's attention the most important thing is how you look and how you move your body (body language); the second most important is how you talk; the third most important (in fact, the least important) is what you say. It is too easy to concentrate all your efforts on the content of your presentation neglecting the 'performance' aspect of it.

So, the first thing you have to do is to be smart. OK, that's easy, you just have to buy a new outfit at El Corte Ingls. Now, what about body language? Well, try to face the audience; don't look at your Powerpoint presentation when you're speaking; use your hands; move around; make eye contact with members of the audience. Don't put your hands in your pockets or look at the floor. Keep them on their toes. Next thing. How you talk. Don't talk too quickly. Stress important words or phrases for emphasis and pause afterwards to ensure the audience understands the significance of the points and have time to absorb them. Use repetition and contrast opposing points again for emphasis. Ask rhetorical questions, the ones that you know the audience would likely want to ask themselves. This makes it easy for the audience to follow the presentation and to differentiate the main subject matter from background contextual content. Listen to the way that politicians speak. The actor John Wayne once said: talk low, talk slow and don't talk too much. Bear this in mind when you are planning your presentation and you'll be starting off on the right foot.

A Brief Introduction to Presenting in English Part 2 Planning and why all this Preparation is Important. You may have noticed that in Part 1 all the advice could equally apply to giving a presentation in German, Chinese and even Spanish! So how will it give you any particular help when you present in English? Well, this part will also be applicable to any language but both will be invaluable for non-native English speakers preparing presentations in English. Just wait and see and all will become clear. Your presentation will have an introduction, a main part and a conclusion. The introduction will include a summary of the main part (what you are going to say) and the conclusion will also include a summary of the main part (what you said). The main part will be divided into sections or topic areas. Each of these sections should also include a brief introduction and conclusion. This will allow the audience to understand the structure of the presentation and to follow its logical flow. The majority of the presentation will be 'ad hoc' (or unscripted) in that you will be using your own words as you follow the pre-prepared plan. However, you should write a script for the first part of the introduction and the last part of the conclusion beforehand and learn both by heart. In addition, you should derive approximate timings for each part of the presentation as a help in estimating the duration of the talk and as a means of reviewing your progress as you speak. You should print a copy of the scripts and the plan and keep them make the presentation. within reach as you

So, why are Looks, Manner and Voice (Part 1) and Planning (Part 2) important for your English presentation? First of all, it is the professional way to do things and will give you the best chance of giving an effective talk. Secondly, and most importantly, for nonnative English speakers, it will give you time and help you conserve your mental energy. You need more time and energy (perhaps better described as concentration) to convert what you want to say into English words and sentences than you do in your native language. So, by speaking more slowly and pausing you will give yourself time and you will conserve your energy. By memorising parts of your presentation, you will save the energy involved in producing 'ad hoc' language and you will ensure that during the most important stages of the presentation (the beginning and the end) you will say what you planned to say. By effective planning you will save on the concentration needed to navigate the talk giving yourself the opportunity to be more relaxed and natural. A Brief Introduction to Presenting in English Part 3 The Performance The obvious problem when presenting in a language other than your own is nerves. However, by carefully planning your presentation we have reduced the amount of thinking on your feet that you will need to do. This will allow you to concentrate on the content of your talk, reducing the mental effort involved with navigating your way through the various stages of the presentation. Furthermore, by preparing your introduction beforehand, you will be able to ease your way into the presentation allowing yourself to get over the most nerve-racking part of all; the first five minutes. Similarly, a pre-rehearsed ending to the presentation will ensure you don't forget to leave the audience with the important points clear in their minds. As we mentioned before, talk precisely and clearly; use emphasis and pauses to punctuate your points. Keep your hands above your waist and use movement and body language to complement your voice in putting across your message. Do not turn your back on the audience when referring to the screen and try not to read verbatim from the displayed text; dont forget, your audience can read. Keep your notes (with timings) in front of you and refer to them when you need to. Dont forget it is important to check the progress of the presentation against the schedule, so make sure you have some kind of timer available. This could be a wall clock, mobile phone or watch but if you use a wrist watch, take it off and put it in front of you. You will need to decide if you you prefer taking questions during the talk or leaving them until the end. We will cover this issue in the next episode. Language to help you navigate the talk may include: To start off then ............... To move on to my next point ............. To go back to what I was saying ...............

To give you an example of what I mean ............. To digress for a moment ............... To summarise ................ To sum up then ................ Language to help you with your visual material may include: Take a look at this. . . As you can see. . . I'd like to point out. . . You may ask, what about questions and interruptions? Well, in the next episode we will look at how to deal with unanticipated events and the language needed to overcome potential problems.

4. THE "4-STEP" GUIDE TO REPORT WRITING Writing reports in English can be timeconsuming but with practice and a plan you can do it. Here are some practical tips to a simple 4-step guide to get you started. 1) Think Why am I writing? It sounds obvious but if you dont know exactly the purpose of your report, how will your readers know? Possible purposes include: to educate, inform, recommend, persuade, motivate action and instruct. Who are my readers? Yes, I know you know who your readers are, but how much information do you know about them? Close your eyes, imagine the person or people youre writing about and put yourself in their shoes asking yourself the following questions: Who are my readers? (Prioritise your readers based on your purpose: Key and non-key readers) What background information or knowledge do they have? What are their attitudes to the subject matter of the report? What are they looking to find in the report?

What is my key message? Once you know the purpose of your report, you must decide what your key message is. Include it in the executive summary and also put it in the beginning so the reader knows what follows will support your key message and will help the readers reach a conclusion. For example: Option 1 will be the best in the short term, but option 2 offers a better long term solution. What action do I want my readers to take? What outcomes do you want? What do you want your reader to do after reading your report? This is where you deliver your recommendations, next steps and follow-up. 2. Plan While reading all of part (1) jot down any ideas you have and slowly expand them. Group all your ideas together that require a similar action. A mind-map is an excellent visual tool to organise this. Structuring the report depends on the purpose of your report and the readers. I always assume that most readers are very busy and so will not read all the report. Instead they will skim read using your contents page and executive summary to guide them and theyll thank you for doing that. Most business reports follow this typical structure: 1. Executive Summary and Recommendations 2. Introduction 3. Content 4. Conclusion 5. Appendices Lets be realistic, who has time to read a 15-20 page report in English? Readers will only read your report if it has something that benefits them. The Executive Summary is your secret weapon to grabbing the attention of the reader by giving them a taste of the benefits inside your report. Keep it brief, to the point and ideally no more than 1 page. It should include, purpose, background information, key issues, your findings, conclusions reached and recommendations. 3. Write The order in which you present your ideas is critical. It has to have a logical flow, so you can guide the reader and prove to the reader that your ideas have merit. Be confident in your recommendations and give them importance by using the active instead of the passive voice. For example We recommend that .. instead of It is recommended that . Be clear and to the point. Separate each idea and focus on it entirely.

Use layout to help the reader skim read and quickly find the information they want. Make main ideas and recommendations stand-out by using bullet points, headings, subheadings, bolding, graphics and colour. 4. Revise Only keep the ideas youre 100% confident in. Find two proof readers you know to read and critique your report. Firstly someone who is knowledgeable in the area to check and critique the technical content of your ideas. Secondly someone with a high level of English or a native to check and critique the clarity and simplicity of your ideas. If you cant find two proof readers, ask your colleagues if they can recommend a translator with expertise in your industry or sector.

5. MOTIVATING

STAFF

A woman waits a good while at the counter to pay for her purchase. When an employee finally attends her she doesn't receive a smile nor a "thank you". Do you think this customer will return? Perhaps, but I assure you she won't be doing any word of mouth marketing for you. This type of attitude doesn't only have negative effects in customer service, but also in other areas of the company: Imagine you arrive to work stressed and grumpy, growling at everyone in your team. Now change that situation to a happy start, smiling and pats on the backs. Which day will your team be more efficient? Now, you either have a very strange team or I'm inclined to think the answer is the second day. So here are some quick Be tips to keep up the morale of your team:

cheerful and transmit happiness as in the previous example.

Use motivational words. It's as simple as saying "good job" or "thank you". Make sure everyone knows what's expected from them.

Talk to your employees on a regular basis and tell them when they are doing things well. Be fair and consistent in your disciplinary system when they fail to perform.

Make time for people. Schedule regular periods where you can dedicate more time to them. Talk about their goals and help them develop and achieve these goals. Provide leadership. Guide them and never forget that a good leader can delegate all except their responsibility. Be disciplined. Motivating is a full-time job, you can never relax. Think about what makes you tick, I'm sure you are not too different from your team members. rewarding system. stock options or similar schemes, such

Establish a good

Make employees feel part of the company through as profit sharing.

Herb Kelleher, Chairman of Southwest Airlines explained to Mark Morrison (Managing Editor at BusinessWeek) the importance that the motivation of his people had played in the success of the company. He pointed out that they are always in touch with their employees even when they are not at work: maternity leave, sick, retired... showing that they value them as individuals, not just as workers. And also, generous profit sharing schemes and stock options created the necessary team spirit that is essential for success.

6.

MEETINGS, MEETINGS, MEETINGS

Technology was supposed to be the answer to the work-life balance and whisper it, decrease the number of meetings! I just didnt believe the techies. Well surprise surprise, recent research has said that most managers spend at least 60% of their time in meetings in comparison to 45% in the 1970s. Managers complained that at least 50% of their time spent in meetings was a complete waste of time. So what can be done? Well its not rocket science, here are tips I compiled from the experts: Do we need to meet? "What a stupid question", you say "of course we need to meet". Well dig deep and honestly ask yourself and colleagues, "Do we really need to meet?" Maybe you can solve issues through other communication tools, talking over a coffee or by using technology such as instant messenger,

blogs, emails, forums. If you do have a meeting, be clear about what you want to as the meeting leader or as an attendee. Prepare well

achieve either

Surprise surprise, those people who prepare answers to key issues before going into a meeting, achieve their goals quickly and painlessly. Only invite those who are essential and relevant to the meeting issues. When giving invitees background information, keep it brief, to the point and relevant. Make sure you book the meeting room and check it has everything you need, like a projector and teleconference facilities, etc.

Leading a meeting Some cultures (e.g. North Americans and Northern Europeans) use meeting agendas to prevent rambling and irrelevancy. Other cultures hate being constrained by such a rigid structure and prefer to have more free flowing meetings. Both methods have their merits, what is important to both, is the meeting leader or chair. This person needs to be respected by all attending, have a strong personality to control the meeting covering all major points/issues and to promote an inclusive atmosphere. In the summary the meeting leader should gain commitment to action points by meeting attendees. Do what you say Weve all been to meetings, where attendees agreed to action points and then at the next meeting turned up and gave excuses. Trust is broken, motivation plummets and nobody takes the meetings seriously. So think before you agree to an action point and if youre over stretched, just say no and explain why. Shoddy work helps nobody. Meeting Minutes Its the worst job in the meeting, taking meeting minutes, but someone has to keep a record of what was said by everybody. Why why why? Well, those meeting minutes provide clues if you need to meet again and if so, what should be included and not included. Also it makes sure that people do what they say and when! So keep meeting minutes accurate, brief, action-orientated and get all attendees to agree to what they said. Tongue-tied Weve all been in international meetings where we wanted to speak but we couldnt and sat in silence, tongue-tied unsure of the correct English expression or phrase to use. Before you go to meetings, remember past occasions where youve communicated successfully in English and focus on how great you felt afterwards. Take a deep breath and quickly relive that feeling before you speak during the meeting. Secondly use pauses and eye contact, say something like "We should consider........., PAUSE (2 seconds), because............". Pauses focus attention on what you have to say, people assume it's important, while also giving you time to think.

Respect people Well, Im not suggesting were rude people or we lack manners. However in the heat of the moment, we often forget our manners, interrupting and shouting at people we dont agree with. Often we become emotional and make issues personal and make personal comments instead of keeping things objective. This maybe acceptable in some cultures but others find it confrontational and not the best way to facilitate cooperation. So agree meeting ground rules before starting a meeting and dont be afraid to remind people of these during the meeting!

7. GENERATING PUBLICITY

According to Al and Linda Ries in their book "Fall of Advertising and the Rise of PR" the importance of PR is changing and they argue that PR has become the most effective way to build a brand. Well-known brands like Body Shop, PlayStation and Harry Potter spend very little on advertising, yet their brand awareness is huge. So, what can we do to generate publicity? Well, you can put yourself in hands of professionals and depending on your needs and characteristics choose the type of PR agency that best fits you. Lilli Cloud, founder of Cloud Communications explains in BusinessWeek (Business Week) that there are four types of agencies: - The Big Agency - The Small Agency - The Boutique Agency - The Independent Consultant In this article she explains the advantages and disadvantages of each of them. However, if you are more adventurous here is a quick seven step guide to start generating publicity for your company or project:

STEP 1: Determine your target - make a list of all the publications, radio stations, TV channels you want to reach. STEP 2: Develop a database of contacts - Decide in which section the news you will generate best fits in and find outwho's the primary editor or reporter of this section. STEP 3: Determine the story - brainstorm ideas on possible stories and bring this down to around 12 topics which cankeep you going for at least 1 year. Make sure the story is news and not just promotion. STEP 4: Write the press release - Study a few press releases on similar topics and write a short story using a similar style, this will increase the chances of it getting itpublished. STEP 5: Send the press release - here the importance of step two and developing a good database of contacts. STEP 6: Other uses for your press release - publish it on your Web site, mail it to customers and prospects, place them on handouts and fliers, etc. STEP 7: Develop relationships with contacts - dedicate time to improve your relationships with those that decide what gets published, this will increase the likelihood of generating publicity. These seven steps are developed in more detail in Al Lautenslager'sarticle on Entrepreneur.com.

8. TELEPHONING TIPS

This week's topic is about a very common business tool, the telephone, and about all those wonderful tips I have found out there on the net. Although the widespread use of email has reduced its use, the phone is still a very important tool for business communication, yet few people ever do specific telephone skills training. Now just think of all those important phone calls you have made during the last month and well, the not so important ones too... Are you sure you're making the most of that time or could you improve? As always, I'm sure there's room for improvement, but I'm not going to provide a full training course, but I will outline some interesting tipswhich you may use: Smile - Smile when you pick up the phone, by smiling you'll project a friendly and interesting voice which is always important. Prepare - If the phone call is difficult or very important prepare it well before calling. Think specially about what you want to achieve and the objections that may arise. Slow down - Don't be in a hurry, there is no rush, by speaking slowly you transmit calmness and confidence. If you think you are speaking a touch too slow, you are probably speaking at just the right speed. Resources at hand - Have all your resources at hand, don't waste time and confuse your caller by looking for pens, info, etc... Take notes - Take notes and never interrupt your caller. Your notes will help you come back to things you want to say and remember the important details once the call has finished, but never use the keyboard, it will make them feel you are not with them. Repeat Agreements - In the end, repeat concisely what you have agreed on to avoid confusion. Your notes will also be useful here. Don't be provoked - Stay calm in all situations, a friendly response will calm down even the most beastly of creatures. Speak loudly and clearly - Although you should speak in a low tone to avoid the shrillness of the phone, you should get you voice across without confusion and speak into themouthpiece and do not place the phone under your chin. Hang up gently - Although people say it's the first impression that counts, there's no need to cause a bad last impression by slamming down the receiver and causing a loud noise at the other end of the line. If the telephone call is in English, I also recommend you pay special attention to the preparation and think through the imaginary phone call to recreate the situation. Also, make an effort to slowdown the conversation. It is in your interest to set a slow pace to help you understand and not get lost half way through the call. You can do this by first being modest and asking the caller to speak slowly as English isn't your native tongue and during the conversation speak slowly yourself and repeat information as the person speaks, giving you that extra time to think and digest the information.

9. 10 STEPS FOR GETTING THE JOB YOU WANT!

There are no sure ways to guarantee that you get the job you want, but there are strategies and techniques that can certainly increase your chances. Here are ten steps that trainers recommend: 1. Research the Company (Section titles not in MP3) First, so youve got the interview, how do you prepare? Well most of us adopt the Chicken Researcher approach, too embarrassed to speak to the company directly, relying on the Internet and asking friends. On the other hand the Brave Researcher wants to know about the company, the culture, their jargon and the type of people who work there. They call all the departments that communicate information about the company, such as Sales, Marketing, Public Relations and Human Resources. (For more on this type of vocabulary, see: Corporate Hierarchy) This critical information enables them to paint a picture in their minds of the exact culture and candidate profile the company is seeking. This picture is then used as a reference point for all their answers and pacing, discussed later in point 6. 2. Go alone Second, go to an interview alone, youll get there faster and it looks incredibly unprofessional to arrive with someone. Get your support from friends and family before the interview. 3. Arrive on time Third, arrive on time, not too early or too late. Why? Well, if you arrive too early, youllput pressure on the interviewer and theyll react badly to this and resent you disturbing their work. Arrive late and youll start the interview with an apology and provide the interviewer with evidence that youre not time conscious. Also starting with an apology puts you into a subordinate role in the interview as opposed to the role you want as an equal and possible future colleague. 4. Make a Good First Impression Fourth, although we all consider ourselves open-minded and fair, we usually make judgements about people in the first 2-5 minutes of meeting them. So, how do wemake the right first impression? 1. A smile. 2. Direct eye contact for trust. 3. Hello Im (first name) (last name). Its a pleasure meeting you.

4. A firm but gentle handshake. 5. Be Equal Fifth, dont take a subordinate role. Remember youre talking to a potential colleague and an equal, youre not asking for the job as a favour, you believe you have the skills and personality this company needs to continue being successful. There are two ways of viewing an interview, either as a problemsolving situation of the interviewer and me against the problem or as a confrontational situation of the interviewer against me. You decide. One good technique is, if the interviewer offers you the choice of where to sit, try and sit next to or beside the interviewer as opposed to a confrontational position of directly opposite. 6. Be like the Interviewer Sixth, align yourself with the interviewer. Daniel Goleman, the famous author of Emotional Intelligence, talks about the powerful psychological impact of, People like people who like them and People like people who ARE like them. So how can we use this in an interview? Well, one technique to use is Pacing. Pacing includes learning and using the companys buzz words or jargon. Buzz words are popular words the company and its employees use when talking about the company or describing its products or services. Next use Action Words when answering. Action words are dynamic and energetic, its the language of achievers, examples include: implement, initiate, persuade, effective, motivate, lead, innovate, etc. Then try reading the body language of the interviewer and subtlycopying some of it, but not all of it as itll become obvious. Finally, find an area of agreement and start to lead the interviewer toward the job offer. Lean forward in your seat slightly and try the phrases: My background fits this position well, Im excited about the position, I believe I fit the profile you are looking for, What you are offering looks like a long term position.

7. Be Positive Seventh, never ever criticise your previous employers. It looks incredibly unprofessional, inappropriate and tarnishes your image. Focus on past successes, not on the negative, itll enhance your image with the interviewer. 8. Flatter the Interviewer Eight, flattery will get you everywhere. We all love to receive flattery and compliments as long as its natural and not fake. Use your research about the company to give compliments about the interviewer and their company. Be natural and concentrate on the things that the company has done or does that have impressed you. 9. Concentrate!

Nine, as the interview reaches its natural end you start to lose your concentration. Dont! Maintain concentration and be as attentive as possible, continue listening for information, names, titles, buzz words, etc. to use in the second interview or follow-up letter! How? One technique is to drink a coffee before the interview to maintain your concentration for longer. 10. Make a Long-Lasting Impression Ten, and finally, at the end of the interview you want to make a confident and long lasting impression on your interviewer. How? 1. 2. 3. 4. A smile. Direct eye contact for trust. The words, It sounds like a great opportunity or I'll look forward to hearing from you. A firm but gentle handshake.

10.

WHAT NEGOTIATION STYLE DO YOU HAVE?

Films and media like to show that there is only one negotiation style that matters, a competitive style, where you win and the other person loses! But if that was always the case, how do negotiations break down? What are the reasons for people

breaking agreements? The Cambridge English dictionary defines a negotiation as, To have formal discussions with someone in order to reach an agreement. And a long lasting agreement and commitment comes from cooperation. Recent research by Professor G. Richard Shell from the prestigious Wharton School of Business,University of Pennsylvania, identified 5 common negotiation styles and how those styles interacted, but well discuss that later. First lets try to understand why it is important to know what mix of negotiation styles you have.

For most cultures of the world, the negotiation process can be divided into the following stages: preparation, information exchange, explicit bargaining, and commitment. The greatest fear people have about negotiations is the fear of what they will lose. Other fears include a lack of alternatives, threats and time. These can all be greatly reduced from increasing your knowledge of the negotiation process and negotiation strategies. Let's concentrate on the negotiation process: firstly preparation. How can you prepare an effective negotiation strategy if you dont know how you will react under pressure, in different situations and conditions? The answer is that you cant unless you know your own negotiation style first. Neither can you prepare effective responses to what the other person does in the negotiation without self-awareness. If reaching an agreement in a negotiation is based on cooperation and cooperation is based on trust, then to be an effective negotiator you need to generate trust between yourself and the other person. Trust comes from being natural and being yourself, not from trying to be something youre not, a fake. Once youre aware of your negotiation style you know what can realistically be improved and what cant. Trying to be competitive when you hate competition will make you appear fake and youll lose trust. Remember, youre not that good an actor! If youre more aware of your own negotiation style, you become more aware of the other persons negotiation style and also how different negotiation styles interact. Knowing whatoutcomes the interactions of different negotiations styles produces enables you to better choose the most effective negotiation strategy to reach an agreement with them.

Professor G. Richard Shells research identified 2 things. Firstly, there are 5 negotiation styles and most people have a mix of these negotiation styles. What mix of negotiation styles are you? 1. Avoider: Hate conflicts and avoid them at all costs. Hence making an agreement with an Avoider very difficult. 2. Compromiser: Their priority is to maintain a productive relationship. So they will make a compromise first, giving the other person what they want in order to reach an agreement and preserve the relationship. 3. Accommodator: They like to resolve conflict by solving the other persons problems. If the other person is also an accommodator then they return the favour and help solve their problems. If not, the other person takes and gives nothing in return. 4. Competitor: They like to win and be in control of the situation. They believe if they win, you lose. 5. Problem Solver: The most imaginative thinkers who think about fair win/win solutions and greater solutions that make the pie bigger. Secondly, what outcomes (Good or Bad) these negotiation styles produced when two people (A and B) interacted together in a negotiation.
Avoider (B) Avoider (A) Compromiser (B)

Good

Bad Good Good Bad Good

Accommodator Competitor Problem (B) (B) Solver (B) Bad Bad Bad Good Good Bad Good Bad Bad Good Good Good Good Good Good

Compromiser Bad (A) Accommodator Bad (A) Competitor (A) Bad Problem Bad Solver (A)

His research showed that people who have the same negotiation style quickly understood each other and produced a Good outcome. Contrary to popular opinion the Competitor produced more Bad outcomes than Good as most people thought they were difficult. A Problem-Solver negotiation style produced the best outcomes but is also the hardest to implement due to the complexity of most negotiations. Finally if you dont have a problem-solver negotiation style, dont worry. Effective negotiating is as much about attitude as style. We can all learn, practice and adopt the habits of the most effective negotiators:

A willingness to prepare High expectations The patience to listen A commitment to personal integrity

11. SAVE TIME Read and listen to this article in this interactive activity: Save Time Activity. (This one may be easier: Activity 2.) Or simply read the text below and listen to: Now, before I continue with the tips I found, ask yourself the followingquestions - and not just now but frequently at work. This will help you keep on the right track: 1. Is the task you're working on a top priority? 2. Is the task going to add value to your work? 3. Does your task help achieve your goals? 4. Could someone else be doing it? Just by having these questions in mind your change in attitude will help you make the most of your time. So here are some tips grouped in the three previously mentioned categories. Reduce unused time: 1. Spend time planning and organising. Too often we hear "...I don't have time to organise!" when we should be thinking "...how much time do I lose each day because I'm not organised?" I highly recommend that you read the story Sue McMillin tells in her article to see how important this point is. It's the third link at the bottom of the page. 2. Use a to-do list. Spending five minutes to make a to-do list will help you work through your tasks quicker. If you combine this simple tool with other tips below you can turn it into a powerful time management system.

Do fewer things: 3. Set goals. Goals will give you a sense of direction and will help you plan and prioritize, which is the next tip. 4. Prioritize. Use Pareto's rule: 20% of the effort will provide 80% of the reward, so the key is to identify and concentrate on that 20%.

5. Reduce urgent tasks. These tasks usually have short-term consequences and you should be concentrating on those with long-term and goal-related implications. 6. Learn to say "NO". Eliminate all trivial tasks and those that don't add value to your work. Take less time: 7. Do the right thing right. If you have done all the above you should be doing the right thing (effectiveness) now you must concentrate on being efficient. 8. Prime Time. Do the most important tasks in your prime time, i.e. your most productive time of the day. This varies from person to person. 9. Break up tedious tasks. When you avoid doing something you don't like, try breaking it up into smaller tasks. This will help you get it out of the way. And to finish, don't forget that when motivated you work faster and better - so reward yourself for completing tasks, achieving goals orsticking to your to-do list.

12. ADVERTISING ERRORS In her BusinessWeek article at Marketing with an Spanish Accent she points out two major errors. The most important one is the need to think like Hispanics and to talk to them on a Personal level. I believe this is true for any segment. Everyone is attracted by advertising that not only attacks our needs and desires but, does so in our language. - I mean by this that they talk to me in way that I understand and feel comfortable. The second mistake she points out is the use of stereotypes. Now, no-one likes to be classified into a stereotype or do you? Well if you talk to a stereotype, nobody will listen to you or even worse, you'll probably get rejected. I reckon that mistakes in advertising are quite common so I decided to look for an article that could point out a few more common errors: 1. The quest for instant gratification. These ads, targeted for immediate response, don't create a permanent image of your brand. 2. Excess reach. Repetition is essential to establish retention, so trying to reach a larger target than your budget allows will decrease effectivity. 3. Answering the wrong questions. Consumers are not interested in products, they are interested in satisfying their desires. 4. Unsustainable claims. You must prove what you claim. Otherwise, your ad will be ignored. 5. Creating Ads instead of campaigns. One ad can't tell the whole story. Each ad should make one single point. This increases its effectivity. Then, you should make as many ads as you have points to transmit.

6. Overestimating the importance of the qualitative targeting. Sometimes it's more about saying the right thing because saying the wrong thing to the right people is useless. 7. Great production without great copy. What's better? A clever, ingenious advert that leaves people with their mouths open trying to understand what the ad really means or a clear message explaining the reasons why you should buy the product in an informative but persuasive manner. Here are just a few things you shouldn't do when advertising:Advertising Mistakes. I find the last one particularly interesting because there are many adverts on TV which I either don't understand or I spend all day singing their music, but I can never remember what they are advertising.

ACTIVITIES, GAMES AND EXCERCISES

A Brief Introduction to Presenting in English Part Comprehension 1. What are the 4 steps of the 4-step guide? 2. Name 3 purposes of writing a report? 3. Why do readers skim read? 4. What is an executive summary used for in a report? 5. Why do your ideas have to have a logical flow in the flow? 6. What are the benefits of using two proof readers?

Motivating Staff Comprehension Quiz. Comprehension Discussion Questions 1. Will the woman return to the shop? a. Yes. b. No. c. It's possible. 2. Herb says that keeping close contact with employees helps increase motivation. a. True. b. False. c. It doesn't say. 3. Punishments are bad for motivation? a. True. b. False. c. It doesn't say.

Meetings Comprehension Quiz

Comprehension Discussion Questions 1) What are the alternative communication tools to a meeting? 2) What meeting preparation can you do? 3) What ways can you lead a meeting? 4) Why is important to commit to action points in a meeting? 5) How should meeting minutes be? 6) How can you solve being tongue-tied in meetings? 7) Why have meeting ground rules?

10 Steps Jobs Comprehension Quiz. Comprehension Discussion Questions

1. How would you change the 10 steps? Why? 2. In your opinion what is the key factor to having a successful interview? 3. When have you been most effective in an interview? What were the reasons for this? Discussion Questions 1. Do you think there are more or less than 5 common negotiation styles? 2. In your opinion, what type of people (negotiation style) do you like to negotiate with? Why? 3. When have you been most effective in negotiations? 4. Describe your favourite negotiators? 5. In your sector which negotiation style is the most typical? Why? 6. Can you think of other habits of effective negotiators?

SPECIAL EXERCISES

1. Unemployment 2. The services 3. The themselves 4. The gravy 6. Sick 8. Luncheon 9. Legal 11. If you are stony 12. An 13. A 14. A bank account 15. A 16. A trade 17. A nest 18. A loan

is regularly paid by the government to people who do not have a job.

price index is a measurement of the changes in the cost of basic goods and life is an exciting way of living in which rich and successful people enjoy is a way of making money quickly, easily, and often dishonestly is good at dealing with Money exports is money given by an employer to someone who cannot work because of illness are given by employers to employees to buy meals in some restaurants is the money which can be officially used in a country were gold coins , you are completely without Money

5. Someone who is sharp-

7. Services supplied to foreign countries such as banking are called

10. In the past, pieces of

spiral is when wages and prices take turn to grow in short intervals payment is what a company pays to workers who are no longer needed order is an instruction to a bank to pay some money at regular times to another bank is involved with companies rather than with people is a large gathering at which companies show and sell their products is a sum of money that has been saved or kept for a special purpose charges very large amounts for lending money to someone

19. A joint20. A bank's 1. 2. 3. 4. 5. 6. 7. 8. 9.

company is owned by the group of people who have shares in the company rate is the amount that it charges on money that it lends you $ is the sign.

A country's national/public is the total amount of money that is owed by its government. A fundis a person or event which collects money. is their ability to buy goods.

A person's purchasing

A card is a credit card which you can get if you earn a lot of money. A ticket can be used many times within a limited period and is cheaper than paying separately for each use. A wage is the smallest amount of money that an employer is allowed to pay someone. An organisation which is profit does not make a profit intentionally (usually charity). Free is an economic system in which private businesses compete with each other. Hard is money of a type that has a value in other countries than its own. If something is hardwork was done. If you ask for a employer. If you live from hand to to live without suffering. , it is deserved because lots of rise, you want more money from your , you have just enough money

10. 11. 12. 13. 14.

In a economy some industries are controlled privately and some by the government. In an market a country allows companies from other countries to do business there. In hire the buyer pays part of the cost immediately and then makes small regular payments. Mail is a way of buying goods in which you choose

15. 16. 17.

what you want, usually from a catalogue. 18. Priceshoppers compare the prices of two similar products and buy the cheaper one. The gold bank. month. The money. rate is used to decide how much to charge for lending is the amount of gold held by a national money is given by a parent to a child every week or

19. 20.

A cheque has been signed but does not yet have the amount of money written on it. A loan is what a bank lends to you until you can get the money from somewhere else. money is measured by counting money kept by banks and people. A building buy a house. Under A fair society The civil family. A is a business that lends you money if you want to means it has too little money to be able to develop. socialist spends money wastefully but claims to support a is for the expenses of the king or queen and royal bank exchanges cheques with other banks.

A bottomed investment can be trusted completely because it is certain to succeed. A credit called A something. is when it is difficult to borrow money from banks. money. robbery is charging an unreasonably high price for

The extra money paid to someone because their job is dangerous is

The income is the money which you can spend as you want and not on basic needs. A down is an amount of money which is only part of the total

cost. Factory for. The buildings. A money. A $50 gift value. prices are the prices which a factory sells its goods assets of a business are things of value such as benefit is additional to your pay but is not in the form of can be exchanged in a shop for goods of that

Powerful bankers from Switzerland are sometimes called the of Zurich. If a service is first available. , it is the best that is possible or

The year is a period of twelve months for which a business plans its management of money. An entrance cinema or theatre. is what you pay in order to be allowed into a

If it is -sized, it contains a larger amount of the goods that you are buying for a lower price. A down-andis a person who has no job or home and is unlikely to get either of these. A In a Your daily store is a shop which sells its goods at cheap prices. account you usually leave money for a long time. is what you earn by hard physical work.

A officer looks at travellers' bags to make certain they are not taking goods into a country without paying taxes. The price is the price it costs to make, without a profit being added. The on. of living is the amount of money that you need to live it is good value for the money paid.

If an activity is cost-

If a business is intensive, it needs a lot of money to buy buildings and equipment. The economy of a country is the income of those people

who do not pay taxes. A money. salary is what a person earns before other sums of

A bank is a printed record of the money put into and removed from a bank account. A bank is an arrangement with a bank where the customer puts in and withdraws money from. A Automated dispenser. debt is a loan that is not likely to be paid back. machine (ATM) is a formal expression for cash

The price is the amount of money someone wants when they sell something. 1. 2. 3. time. 4. 5. retailers. 6. 7. 8. 9. 10. accounting. 11. 12. 13. 14. 15. 16. 17. In Britain, too old or ill to work. is a system in which the money collected is given to people who are is the government office which collects the main is paid in relation to how much you earn. is paid from money you have received from someone who has died. is charged on goods and services rather than on the money that people earn. can be turned into money only with difficulty such as copyright, trademark etc. are a dozen or so concepts, conventions or doctrines generally observed in is raised on products such as tobacco and alcoholic drinks. This ex is paid to the government on goods and services and can be reclaimed by Your is the total amount of income on which you do not have to pay tax. is the amount of money received before taxes are paid. is the amount of money moving in and out of a company at a particular point in

In Britain and New Zealand, the taxes. In a An paid. A A A

you give information about what you earn every year. is a sum of money owed by a company such as an invoice received but not is an amount of money that you can earn before you are taxed. is a person who writes accounts in the ledger. is a person who has supplied goods or services and is owed money for them.

18. 19. 20. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20.

A A A Your tax

is a person who decides how much tax an individual should pay. is a person who advises companies on how to make a profit. is a period of twelve month arbitrarily chosen for tax purposes. is the amount of income on which you do not have to pay tax. tax is paid in relation to how much you earn. tax is paid from money you have received from someone who has died. tax is charged on goods and services rather than on the money that people earn. This exercise is brought to you by www.nonstopenglish.com assets can be turned into money only with difficulty such as copyright, trademark etc.

Value retailers.

Tax is paid to the government on goods and services and can be reclaimed by is a system in which the money collected is given to people who are Revenue is the government office which collects the

In Britain, national too old or ill to work.

In Britain and New Zealand, the main taxes. In a tax Gross Excise Cash time. An account paid. Accounting accounting. A A trade A tax A personal A management

you give information about what you earn every year. is the amount of money received before taxes are paid. is raised on products such as tobacco and alcoholic drinks. is the amount of money moving in and out of a company at a particular point in is a sum of money owed by a company such as an invoice received but not are a dozen or so concepts, conventions or doctrines generally observed in year is a period of twelve month arbitrarily chosen for tax purposes. is a person who has supplied goods or services and is owed money for them. is a person who decides how much tax an individual should pay. is an amount of money that you can earn before you are taxed. is a person who advises companies on how to make a profit.

A ledger is a person who writes accounts in the ledger. 1. A ledger accountant is a person who writes accounts in the ledger. 2. A management guru is a person who advises companies on how to make profit. 3. A personnel allowance is an amount of money that you can earn before you are taxed.
.

4. A tax selector is a person who decides how much tax an individual should pay. 5. A trade angel is a person who has supplied goods or services and is owed money for them. 6. Accounting laws are a dozen or so concepts, conventions or doctrines generally observed in accounting. 7. Accounts receivable is the sum of money owed by the company such as an invoice received but not paid. 8. Cash Now is the amount of money moving in and out of a company at a particular point in time. 9. Direct tax is charged on goods and services rather than on the money that people earn. 10. Excise allowance is raised on products such as tobacco and alcoholic drinks. 11. Gross income tax is the amount of money received before taxes are paid. 12. In a tax statement you give information about what you earn every year. 13. In Britain and New Zealand, the Inland Office is the government office which collects the main taxes. 14. In Britain, national welfare is a system in which the money collected is given to people who are too old or ill to work. 15. Income duty is paid in relation to how much you earn. 16. Inheritance duty is paid from the money you have received from someone who has died. 17. Tangible assets such as copyright, trademark can only be turned into money with difficulty. 18. The Economic year is a period of twelve month arbitrarily chosen for tax purposes. 19. Work Added Tax is paid to the government on goods and services and can be reclaimed by retailers.
.

20. Your tax credit is the total amount of income on which you do not have to pay tax. Choose the best word to form compound nouns related to accounting and taxation.

1. A ledger _____ is a person who writes accounts in the ledger. accountant booker booking clerk writer

2. A management _____ is a person who advises companies on how to make profit. accountant advisor guru lawyer trainer

3. A tax _____ is a person who decides how much tax an individual should pay. returner officier inspector clerk captain

4. A trade _____ is a person who has supplied goods or services and is owed money for them. angel banker capitalist creditor debtor This exercise is brought to you by www.nonstopenglish.com 5. Account _____ is a sum of money owed by a company such as an invoice received but not paid. unpaid taxable receivable payable paid

6. Accounting _____ are a dozen or so concepts, conventions or doctrines generally observed in accounting. norms policies politics principles rules

7. Cash _____ is the amount of money moving in and out of a company at a particular point in time. surplus return on demand in time flow

8. Excise _____ is tax raised on products such as tobacco and alcoholic drinks. allowance duty obligation tariff tax

9. Gross _____ is the amount of money received before taxes are paid. income law payables return turnover

10. In a tax _____ you give information about what you earn every year. admittance report return sheet statement

11. In Britain and New Zealand, the _____ Revenue is the government office which collects the main taxes. British Financial Income Inland Tax

12. In Britain, national _____ is a system in which the money collected is given to people who are too old or ill to work. health health service insurance mortgage redistribution

13. The _____ year is a period of twelve months arbitrarily chosen for tax purposes. Taxing Monetary Fiscal Economy Economic

14. Value _____ Tax is paid to the government on goods and services and can be reclaimed by retailers.

Abstract

Added

Income

Paid

Set

15. _____ assets can be turned into money only with difficulty such as copyright, trademark etc. Abstract Dream Intangible Tangible Theoratical

16. _____ tax is charged on goods and services rather than on the money that companies earn. Corporate Direct Income Indirect Selective

17. _____ tax is paid from money you have received from someone who has died. Dead Income Inheritance Land Road

18. _____ tax is paid in relation to how much you earn. Excise Income Inheritance Land Value added

19. Your personal _____ is the amount of money that you can earn before you are taxed. tax-free no-tax income duty-free allowance

20. Your tax _____ is the amount of income on which you do not have to pay tax. allowance 1. 2. 3. 4. duty-free income limit tax-free

-free goods are luxury goods bought in special shops on which you do not pay tax. control systems make sure that debtors do not owe too much money. cash is a small amount of money kept in an office for buying cheap items. accounting is finding ways of explaining how money has been spent which keeps hidden what has really happened to it. This exercise is brought to you by www.nonstopenglish.com The bank has lost $703 million as a result of I can put this lunch on my expense False Capital Capital Capital A A deducted. debts. . My employer will pay for it.

5. 6. 7. 8. 9. 10. 11. 12. 13. 14.

is the crime of changing or destroying records to obtain money. is money which is spent on buildings and equipment. are the buildings and machines owned by a business. are profits made by selling buildings or machines. sheet is a statement that shows the value of a company's assets and its debts. margin is the profit that can be made in a business after the costs have been

A margin is the difference between the amount of money that a company receives and the amount which it spends. A journal is the book which contains a list of all company sales arranged by date.

15. 16. 17. 18. 19. 20.

A A A pay A pay

counter is a tight fisted accountant who works for a large company. account earns little profit and to which you have quick access. is the amount of money a person earns. contains a person's pay.

A line is a single part of a financial statement giving details of the accounts of a company. (US English) A direct 1. 2. 3. 4. 5. 6. 7. accounting is finding ways of explaining how money has been spent which keeps hidden what has really happened to it. 8. 9. 10. 11. 12. A account earns little profit and to which you have quick access. I can put this lunch on my expense pay for it. . My employer will is the money that a person has to pay to the government, such as income tax. The bank has lost $703 million as a result of debts.

A sheet is a statement that shows the value of a company's assets and its debts. A counter is a tight fisted accountant who works for a large company. Capital business. are the buildings and machines owned by a

Capital are profits made by selling buildings or machines. Capital equipment. is money which is spent on buildings and

False is the crime of changing or destroying records to obtain money. A line is a single part of a financial statement giving details of the accounts of a company. (US English) A margin is the difference between the amount of money that a company receives and the amount which it spends. A pay A pay contains a person's pay. is the amount of money a person earns.

13. 14.

15. 16. 17. 18. 19. 20.

cash is a small amount of money kept in an office for buying cheap items. A margin is the profit that can be made in a business after the costs have been deducted. A journal is the book which contains a list of all company sales arranged by date. control systems make sure that debtors do not owe too much money. A direct is the money that a person has to pay to the government, such as income tax. free goods are luxury goods bought in special shops on which you do not pay tax. systems make sure that debtors do not owe too much money. is the crime of changing or destroying records to obtain money. is money which is spent on buildings and equipment.

1. 2. 3. 4.

is finding ways of explaining how money has been spent which keeps hidden what has really happened to it. This exercise is brought to you by www.nonstopenglish.com is a small amount of money kept in an office for buying cheap items. goods are luxury goods bought in special shops on which you do not pay tax. are the buildings and machines owned by a business. are profits made by selling buildings or machines. The bank has lost $703 million as a result of I can put this lunch on my A A .

5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19.

. My employer will pay for it.

is the profit that can be made in a business after the costs have been deducted. is the money that a person has to pay to the government, such as income tax.

A is the difference between the amount of money that a company receives and the amount which it spends. A A A A A A is the book which contains a list of all company sales arranged by date. is the amount of money a person earns. is an envelope containing a person's pay which they receive. is a tight fisted accountant who works for a large company. is a statement that shows the value of a company's assets and its debts. is a single part of a financial statement giving details of the accounts of a

company. (US English) 20. 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. A (US checking account) is a bank account which usually earns little profit and to which you have quick access. DutyA Credit A sales A profit Petty A A receive. goods are luxury goods bought in special shops on which you do not pay tax. tax is the money that a person has to pay to the government, such as income tax. systems make sure that debtors do not owe too much money. is the book which contains a list of all company sales arranged by date. This exercise is brought to you by www.nonstopenglish.com is the profit that can be made in a business after the costs have been deducted. is a small amount of money kept in the company's office for buying cheap items. packet (US ___check) is the amount of money a person earns. packet (US ___ envelope) is an envelope containing a person's pay which they

A profit is the difference between the amount of money that a company receives for a product and the amount which it has spent on it. A item is a single part of a financial statement giving details of the accounts of a company. (US English) accounting is the crime of changing or destroying records to obtain money. I can put this lunch on my account. My employer will pay for it.

A current (US checking ___) is a bank account which usually earns little interest and to which you have quick access. Creative is finding ways of explaining how money has been spent while hiding what has really happened to it. Capital Capital Capital A bean A balance is money which is spent on buildings and equipment. are profits made by selling buildings or machines. are the buildings and machines owned by a business. is a tight-fisted accountant who works for a large company. is a statement that shows the value of a company's assets and its debts.

The bank has lost $703 million as a result of bad . 1. A coin counter is a tight-fisted accountant who works for a large company. 2. A company sheet is a statement that shows the value of a company's assets and its debts.
.

3. A line cost is a single part of a financial statement giving details of the accounts of a company. (US English) 4. A pay box is an envelope containing a person's pay.

5. A profit account earns little interest and to which you have quick access. 6. A profit costs is the difference between the amount of money that a company receives for a product and has spent on it. 7. A profit rate is the profit that can be made after the costs have been deducted. 8. A salary packet is the amount of money a person earns.
.

9. A sales ledger is the book which contains a list of all company sales arranged by date. 10. An indirect tax is the money that a person has to pay to the government, such as income tax.
.

11. Capital goods are the buildings and machines owned by a business. 12. Capital interest is money which is spent on buildings and equipment. 13. Capital profits are profits made by selling buildings or machines. 14. Credit check systems make sure that debtors do not owe too much money.
.

15. Duty-less goods are luxury goods bought in special shops on which you do not pay tax.
.

16. I can put this lunch on my expense box. My employer will pay for it. 17. Petty money is a small amount of money kept in the company's office for buying cheap items. 18. Selective accounting hides what has really happened.
.

19. The bank has lost $703 million as a result of wrong debts. 20. Wrong accounting is the crime of changing or destroying records to obtain money. 1. A balance _____ is a statement that shows the value of a company's assets and its debts. document graph line paper sheet

2. A bean _____ is a tight-fisted accountant who works for a large company. writer setter producer fighter counter

3. A profit _____ is the difference between the amount of money that a company receives for a product and the amount which it has spent on it. interest line sum mark margin

4. A profit _____ is the profit that can be made in a business after the costs have been deducted. gain loss margin plus tax This exercise is brought to you by www.nonstopenglish.com 5. A sales _____ is the book which contain a list of all company sales arranged by date. book journal logging note notebook

6. A _____ account (US checking account) is a bank account which usually earns low interest and to which you have quick access. bank black credit current profit

7. A _____ item is a single part of a financial statement giving details of the accounts of a company. (US English) queue bad line set row

8. A _____ packet (US ___ envelope) is an envelope containing a person's earnings. wage salary purse pay employee

9. A _____ packet (US ___check) is the amount of money a person earns. fee pay prize salary wage

10. Capital _____ are profits made by selling buildings or machines. wins stakes profits losses gains

11. Capital _____ are the buildings and machines owned by a business. assets expenditures goods shares stakes

12. Capital _____ is money which is spent on buildings and equipment. costs expense investment return spending

13. Creative _____ is finding ways of explaining how money has been spent while hiding what has really happened to it. booking accounting bookmaking audit auditing

14. Credit _____ systems make sure that debtors do not owe too much money. check control proof restraint watch

15. Duty-_____ goods are luxury goods bought in special shops on which you do not pay tax. fail fiend free friendly less

16. I can put this lunch on my _____ account. My employer will pay for it.

costs

expenditure

bank

expense

employer's

17. Petty _____ is a small amount of money kept in the company's office for buying cheap items. bank note cash coin dollar money

18. The bank has lost $703 million as a result of bad _____. profit loss loans debts customers

19. _____ accounting is the crime of changing or destroying records to obtain money. Bad Black False Intuitive Wrong

20. _____ tax is the money that a person has to pay to the government, such as income tax.

1. 2. 3. 4. 5. 6. 7.

A ledger ledger.

is a person who writes accounts in the

A management is a person who advices companies on how to make profit. A personal is an amount of money that you can earn before you are subjected to tax. A tax is a person who decides how much tax an individual should pay. A trade is a person who has supplied goods or services and is owed money for them. A year is a period of twelve months arbitrarily chosen for tax purposes. Accounting are a dozen or so concepts, conventions or doctrines generally observed in accounting. Accounts are sums of money owed by a company such as invoices received but not paid. Cash is the amount of money moving in and out of a company at a particular point in time. Excise alcoholic drinks. is raised on products such as tobacco and

8. 9. 10. 11. 12.

Gross is the amount of money received before taxes are paid. In a tax you give information about what you earn

every year. 13. 14. 15. 16. 17. 18. 19. 20. In Britain and New Zealand, the Revenue is the government office which collects the main taxes. In Britain, national is a system in which the money collected is given to people who are too old or ill to work. Value Tax is paid to the government on goods and services. This tax can be reclaimed by retailers. assets can only be turned into money with difficulty, such as copyright, trademark, patent etc. tax is charged on goods and services rather than on the money that people earn. tax is paid from money you have received from someone who has died. tax is paid in relation to how much you earn. Your tax is the amount of income on which you do not have to pay tax.

. ANSWERSTO THE EXERCISES

1. Luncheon ____ are given by employers to employees to buy meals in some restaurants. vouchers 2. The gravy ____ is a way of making money quickly, easily, and often dishonestly.: train 3. Legal ____ is the money which can be officially used in a country. tender or: currency 4. A joint-____ company is owned by the group of people who have shares in the company. stock or: venture 5. A ____ order is an instruction to a bank to pay some money at regular times to another bank account. standing

6. A loan ____ charges very large amounts for lending money to someone. shark 7. The ____ price index is a measurement of the changes in the cost of basic goods and servic es. retail or: consumer 8. A ____ payment is what a company pays to workers who are no longer needed. redundancy 9. Sick ___is money given by an employer to someone who cannot work because of illness. pay 10. Someone who is sharp-____ is good at dealing with money. nosed 11. A ____ bank is involved with companies rather than with people. merchant 12. A bank's ____ rate is the amount that it charges on money that it lends you. lending or: interest 13. Services supplied to foreign countries such as banking are called ____ exports. Invisible 14. An ____ spiral is when wages and prices take turn to grow in short intervals. inflationary 15. The ____ life is an exciting way of living in which rich and successful people enjoy themsel ves. high 16. A trade ____ is a large gathering at which companies show and sell their products. fair or: show 17. In the past, pieces of ____ were gold coins. eight 18. A nest ____ is a sum of money that has been saved or kept for a special purpose. egg 19. If you are stony ____, you are completely without money. broke 20. Unemployment ____ is regularly paid by the government to people who do not have a jo benefit or: allowance 1. $ is the ____ sign. dollar

2. A country's national/public ____ is the total amount of money that is owed by its governmen t. debt 3. A fund-____ is a person or event which collects money. raiser 4. A person's purchasing ____ is their ability to buy goods. power or: ability 5. A ____ card is a credit card which you can get if you earn a lot of money. gold 6. A ____ ticket can be used many times within a limited period and is cheaper than paying sep arately for each use. season 7. A ____ wage is the smallest amount of money that an employer is allowed to pay someone. minimum 8. An organisation which is ____-profit does not make a profit intentionally (usually charity). non 9. Free ____ is an economic system in which private businesses compete with each other. enterprise or: market 10. Hard ____ is money of a type that has a value in other countries than its own currency 11. If something is hard-____, it is deserved because lots of work was done. earned or: won 12. If you ask for a ____ rise, you want more money from your employer. pay 13. If you live from hand to ____, you have just enough money to live without suffering. mouth 14. In a ___ economy some industries are controlled privately and some by the government. mixed 15. In an ____ market a country allows companies from other countries to do business thereop

en 16. In hire ____ the buyer pays part of the cost immediately and then makes small regular pay ments. purchase 17. Mail ____ is a way of buying goods in which you choose what you want, usually from a cat alogue. order 18. Price-____ shoppers compare the prices of two similar products and buy the cheaper one. conscious 19. The gold ____ is the amount of gold held by a national bank. reserve 20. ____ money is given by a parent to a child every week or month. Correct: Pocket

1. The ____ rate is used to decide how much to charge for lending money. base 2. A ____ cheque has been signed but does not yet have the amount of money written on it. blank 3. A ____ loan is what a bank lends to you until you can get the money from somewhere else.: bridging or: bridge 4. ____ money is measured by counting money kept by banks and people. Broad 5. A building ____ is a business that lends you money if you want to buy a house. society 6. Under ____ means it has too little money to be able to develop. capitalized or: capitalised 7. A ____ socialist spends money wastefully but claims to support a fair society champagne or:

designer 8. The civil ____ is for the expenses of the king or queen and royal family. list 9. A ____ bank exchanges cheques with other banks. clearing 10. A ____-bottomed investment can be trusted completely because it is certain to succeed. copper 11. A credit ____ is when it is difficult to borrow money from banks. squeeze or: crunch 12. The extra money paid to someone because their job is dangerous is called ____ money. danger

13. A ____ robbery is charging an unreasonably high price for something.: daylight or: highway 14. The ____ income is the money which you can spend as you want and not on basic needsdi sposable 15. A down ____ is an amount of money which is only part of the total cost. payment 16. Factory ____ prices are the prices which a factory sells its goods for. gate 17. The ____ assets of a business are things of value such as buildings.: fixed 18. A ____ benefit is additional to your pay but is not in the form of money.: fringe 19. A $50 gift ____ can be exchanged in a shop for goods of that value. token or: voucher 20. Powerful bankers from Switzerland are sometimes called the ____ of Zurich.: gnomes

1. If a service is first ____, it is the best that is possible or available. class 2. The ____ year is a period of twelve months for which a business plans its management of m oney. financial 3. An entrance ____ is what you pay in order to be allowed into a cinema or theatre. fee 4. If it is ____sized, it contains a larger amount of the goods that you are buying for a lower price. economy

5. A down-and-____ is a person who has no job or home and is unlikely to get either of these. out 6. A ____ store is a shop which sells its goods at cheap prices. discount 7. In a ____ account you usually leave money for a long time.: deposit or: savings 8. Your daily ____ is what you earn by hard physical work. bread 9. A ____ officer looks at travellers' bags to make certain they are not taking goods into a coun try without paying taxes. customs 10. The ____ price is the price it costs to make, without a profit being added. cost 11. The ____ of living is the amount of money that you need to live on. 12. If an activity is cost-____ it is good value for the money paid. effective 13. If a business is ____ intensive, it needs a lot of money to buy buildings and equipment.: capital 14. The ____ economy of a country is the income of those people who do not pay taxes. black 15. A ____ salary is what a person earns before other sums of money.

basic 16. A bank ____ is a printed record of the money put into and removed from a bank account. statement 17. A bank ____ is an arrangement with a bank where the customer puts in and withdraws mon ey from. account 18. A ____ debt is a loan that is not likely to be paid back. bad 19. Automated ____ machine (ATM) is a formal expression for cash dispenser. teller 20. The ____ price is the amount of money someone wants when they sell something. asking

1. ____ is paid to the government on goods and services and can be reclaimed by retailers. Value Added Tax 2. A ____ is a person who has supplied goods or services and is owed money for them. trade creditor 3. In a ____ you give information about what you earn every year.: tax return 4. A ____ is a person who decides how much tax an individual should pay. tax inspector 5. Your ____ is the total amount of income on which you do not have to pay tax. tax allowance 6. A ____ is an amount of money that you can earn before you are taxed. personal allowance 7. In Britain, ____ is a system in which the money collected is given to people who are too old or ill to work. national insurance 8. A ____ is a person who advises companies on how to make a profit. management accountant 9. A ____ is a person who writes accounts in the ledger. ledger clerk

10. ____ can be turned into money only with difficulty such as copyright, trademark etc. Intangible assets 11. In Britain and New Zealand, the ____ is the government office which collects the main taxes. Inland Revenue 12. ____ is paid from money you have received from someone who has died. Inheritance tax 13. ____ is charged on goods and services rather than on the money that people earn. Indirect tax 14. ____ is paid in relation to how much you earn. Income tax 15. ____ is the amount of money received before taxes are paid. Gross income 16. A ____ is a period of twelve month arbitrarily chosen for tax purposes. Fiscal year 17. ____ is raised on products such as tobacco and alcoholic drinks. Excise duty 18. ____ is the amount of money moving in and out of a company at a particular point in time. Cash flow 19. ____ are a dozen or so concepts, conventions or doctrines generally observed in accounting. Accounting principles 20. An ____ is a sum of money owed by a company such as an invoice received but not paid. account payable

1. In a tax ____ you give information about what you earn every year. return 2. Accounting ____ are a dozen or so concepts, conventions or doctrines generally observed in accounting. principles

3. An account ____ is a sum of money owed by a company such as an invoice received but not paid. payable

4. ____ assets can be turned into money only with difficulty such as copyright, trademark etc. Intangible 5. In Britain, national ____ is a system in which the money collected is given to people who are too old or ill to work. insurance 6. A tax ____ is a person who decides how much tax an individual should pay. inspector 7. In Britain and New Zealand, the ____ Revenue is the government office which collects the main taxes. Inland 8. ____ tax is paid from money you have received from someone who has died. Inheritance 9. ____ tax is charged on goods and services rather than on the money that people earn. Indirect 10. ____ tax is paid in relation to how much you earn. Income 11. Gross ____ is the amount of money received before taxes are paid. income 12. Cash ____ is the amount of money moving in and out of a company at a particular point in time. flow 13. A ____ year is a period of twelve month arbitrarily chosen for tax purposes. Fiscal 14. Excise ____ is raised on products such as tobacco and alcoholic drinks. duty 15. A trade ____ is a person who has supplied goods or services and is owed money for them. creditor

16. A ledger ____ is a person who writes accounts in the ledger. clerk 17. A personal ____ is an amount of money that you can earn before you are taxed. allowance 18. Your tax ____ is the amount of income on which you do not have to pay tax. allowance

19. Value ____ Tax is paid to the government on goods and services and can be reclaimed by retailers. Added 20. A management ____ is a person who advises companies on how to make a profit. accountant 1. A ledger accountant is a person who writes accounts in the ledger.: A ledger clerk is a person who writes accounts in the ledger. 2. A management guru is a person who advises companies on how to make profit. A management accountant is a person who advises companies on how to make profit. 3. A personnel allowance is an amount of money that you can earn before you are taxed. A personal allowance is an amount of money that you can earn before you are taxed. 4. A tax selector is a person who decides how much tax an individual should pay.A tax inspector is a person who decides how much tax an individual should pay. or: A tax man is a person who decides how much tax an individual should pay. 5. A trade angel is a person who has supplied goods or services and is owed money for them. A trade creditor is a person who has supplied goods or services and is owed money for them. 6. Accounting laws are a dozen or so concepts, conventions or doctrines generally observed i n accounting. Accounting principles are a dozen or so concepts, conventions or doctrines generally observed in accounting. 7. Accounts receivable is the sum of money owed by the company such as an invoice received but not paid. Accounts payable is the sum of money owed by the company such as an invoice received but not paid.

8. Cash Now is the amount of money moving in and out of a company at a particular point in ti me. Cash flow is the amount of money moving in and out of a company at a particular point in time. or: Cash Flow is the amount of money moving in and out of a company at a particular point in time. 9. Direct tax is charged on goods and services rather than on the money that people earn. Indirect tax is charged on goods and services rather than on the money that people earn. 10. Excise allowance is raised on products such as tobacco and alcoholic drinks. Excise duty is raised on products such as tobacco and alcoholic drinks.

11. Gross income tax is the amount of money received before taxes are paid. Gross income is the amount of money received before taxes are paid. 12. In a tax statement you give information about what you earn every year. In a tax return you give information about what you earn every year. 13. In Britain and New Zealand, the Inland Office is the government office which collects the m ain taxes. In Britain and New Zealand, the Inland Revenue is the government office which collects the main taxes. 14. In Britain, national welfare is a system in which the money collected is given to people who are too old or ill to work. In Britain, national insurance is a system in which the money collected is given to people who are too old or ill to work. 15. Income duty is paid in relation to how much you earn. Income tax is paid in relation to how much you earn. 16. Inheritance duty is paid from the money you have received from someone who has died. Inheritance tax is paid from the money you have received from someone who has died. 17. Tangible assets such as copyright, trademark can only be turned into money with difficulty . Intangible assets such as copyright, trademark can only be turned into money with difficulty. 18. The Economic year is a period of twelve month arbitrarily chosen for tax purposes. The Fiscal year is a period of twelve month arbitrarily chosen for tax purposes. or: The Financial year is a period of twelve month arbitrarily chosen for tax purposes. 19. Work Added Tax is paid to the government on goods and services and can be reclaimed by retailers. Value Added Tax is paid to the government on goods and services and can be reclaimed by retailers. 20. Your tax credit is the total amount of income on which you do not have to pay tax. Your tax allowance is the total amount of income on which you do not have to pay tax.

1. A ledger _____ is a person who writes accounts in the ledger. accountant

2. A management _____ is a person who advises companies on how to make profit. accountant

3. A tax _____ is a person who decides how much tax an individual should pay. returner

4. A trade _____ is a person who has supplied goods or services and is owed money for them. angel

5. Account _____ is a sum of money owed by a company such as an invoice received but not p aid. unpaid

6. Accounting _____ are a dozen or so concepts, conventions or doctrines generally observed in accounting. norms

7. Cash _____ is the amount of money moving in and out of a company at a particular point in t ime. surplus

8. Excise _____ is tax raised on products such as tobacco and alcoholic drinks. allowance

9. Gross _____ is the amount of money received before taxes are paid. income

10. In a tax _____ you give information about what you earn every year. admittance

11. In Britain and New Zealand, the _____ Revenue is the government office which collects the main taxes. British

12. In Britain, national _____ is a system in which the money collected is given to people who are too old or ill to work. health

13. The _____ year is a period of twelve months arbitrarily chosen for tax purposes. Taxing

14. Value _____ Tax is paid to the government on goods and services and can be reclaimed by retailers. Abstract

15. _____ assets can be turned into money only with difficulty such as copyright, trademark et c. Abstract

16. _____ tax is charged on goods and services rather than on the money that companies earn . Corporate

17. _____ tax is paid from money you have received from someone who has died. Dead

18. _____ tax is paid in relation to how much you earn. Excise

19. Your personal _____ is the amount of money that you can earn before you are taxed. tax-free

20. Your tax _____ is the amount of income on which you do not have to pay tax. allowance

1. A direct ____ is the money that a person has to pay to the government, such as income tax. tax 2. A ____ journal is the book which contains a list of all company sales arranged by date.: sales

3. A ____ margin is the difference between the amount of money that a company receives and the amount which it spends.: profit 4. A ____ margin is the profit that can be made in a business after the costs have been deducted. profit 5. ____ cash is a small amount of money kept in an office for buying cheap items. Petty 6. A pay ____ contains a person's pay. packet 7. A pay ____ is the amount of money a person earns. packet 8. A line ____ is a single part of a financial statement giving details of the accounts of a company. (US Engli sh) tem

9. Capital ____ is money which is spent on buildings and equipment.: investment 10. Capital ____ are profits made by selling buildings or machines. gains 11. ____ -free goods are luxury goods bought in special shops on which you do not pay tax. Duty 12. A ____ account earns little profit and to which you have quick access. current 13. ____ control systems make sure that debtors do not owe too much money. Credit 14. ____ accounting is finding ways of explaining how money has been spent which keeps hidden what has really happened to it. Creative 15. A ____ counter is a tight fisted accountant who works for a large company. bean 16. A ____ sheet is a statement that shows the value of a company's assets and its debts. balance

17. The bank has lost $703 million as a result of ____ debts. bad 18. Capital ____ are the buildings and machines owned by a business. assets 19. False ____ is the crime of changing or destroying records to obtain money. accounting 20. I can put this lunch on my expense ____ . My employer will pay for it. account

1. The bank has lost $703 million as a result of ____ debts. bad 2. A ____ sheet is a statement that shows the value of a company's assets and its debts. balance 3. A ____ counter is a tight fisted accountant who works for a large company. bean 4. Capital ____ are the buildings and machines owned by a business. assets 5. Capital ____ are profits made by selling buildings or machines. gains 6. Capital ____ is money which is spent on buildings and equipment. investment or: expenditure 7. ____ accounting is finding ways of explaining how money has been spent which keeps hidden what has really happened to it. Creative 8. A ____ account earns little profit and to which you have quick access. current 9. I can put this lunch on my expense ____. My employer will pay for it. account 10. False ____ is the crime of changing or destroying records to obtain money. accounting 11. A line ____ is a single part of a financial statement giving details of the accounts of a comp any. (US English) item

12. A ____ margin is the difference between the amount of money that a company receives and the amount which it spends. profit 13. A pay ____ contains a person's pay. packet 14. A pay ____ is the amount of money a person earns. packet or: check 15. ____ cash is a small amount of money kept in an office for buying cheap items. Petty 16. A ____ margin is the profit that can be made in a business after the costs have been deduc ted.: profit

17. A ____ journal is the book which contains a list of all company sales arranged by date. sales 18. ____ control systems make sure that debtors do not owe too much money Credit 19. A direct ____ is the money that a person has to pay to the government, such as income tax . tax 20. ____-free goods are luxury goods bought in special shops on which you do not pay tax.: Duty

1. ____ systems make sure that debtors do not owe too much money. Credit control 2. ____ is the crime of changing or destroying records to obtain money. False accounting 3. ____ is money which is spent on buildings and equipment. Capital investment 4. ____ is finding ways of explaining how money has been spent which keeps hidden what has really happened to it. Creative accounting 5. ____ is a small amount of money kept in an office for buying cheap items. Petty cash

6. ____ goods are luxury goods bought in special shops on which you do not pay tax. Duty-free 7. ____ are the buildings and machines owned by a business. Capital assets 8. ____ are profits made by selling buildings or machines. Capital gains 9. The bank has lost $703 million as a result of ____ . bad debts

10. I can put this lunch on my ____ . My employer will pay for it.: expense account 11. A ____ is the profit that can be made in a business after the costs have been deducted. profit margin 12. A ____ is the money that a person has to pay to the government, such as income tax. direct tax 13. A ____ is the difference between the amount of money that a company receives and the amount which it spends. profit margin 14. A ____ is the book which contains a list of all company sales arranged by date. sales journal 15. A ____ is the amount of money a person earns. pay packet 16. A ____ is an envelope containing a person's pay which they receive. pay packet 17. A ____ is a tight fisted accountant who works for a large company. bean counter 18. A ____ is a statement that shows the value of a company's assets and its debts. balance sheet 19. A ____ is a single part of a financial statement giving details of the accounts of a company. (US Engli sh) line item 20. A ____ (US checking account) is a bank account which usually earns little profit and to which you have quick access. current account

1. A current ____ (US checking ___) is a bank account which usually earns little interest and to which you have quick access. account 2. Creative ____ is finding ways of explaining how money has been spent while hiding what has really h appened to it.: accounting

3. Capital ____ are the buildings and machines owned by a business. assets 4. Petty ____ is a small amount of money kept in the company's office for buying cheap items. cash 5. Credit ____ systems make sure that debtors do not owe too much money. control 6. A bean ____ is a tight-fisted accountant who works for a large company. counter 7. The bank has lost $703 million as a result of bad ____ . debts 8. A ____ tax is the money that a person has to pay to the government, such as income tax. direct 9. I can put this lunch on my ____ account. My employer will pay for it. expense 10. ____ accounting is the crime of changing or destroying records to obtain money. False 11. Duty- ____ goods are luxury goods bought in special shops on which you do not pay tax. free 12. Capital ____ are profits made by selling buildings or machines. gains 13. Capital ____ is money which is spent on buildings and equipment. investment 14. A sales ____ is the book which contains a list of all company sales arranged by date. journal 15. A ____ item is a single part of a financial statement giving details of the accounts of a company. (US

English) line 16. A profit ____ is the difference between the amount of money that a company receives for a product and the amount which it has spent on it. margin

17. A profit ____ is the profit that can be made in a business after the costs have been deducted. margin 18. A ____ packet (US ___ envelope) is an envelope containing a person's pay which they receive.: pay 19. A ____ packet (US ___check) is the amount of money a person earns. pay 20. A balance ____ is a statement that shows the value of a company's assets and its debts. sheet 1. A coin counter is a tight-fisted accountant who works for a large company. A bean counter is a tight-fisted accountant who works for a large company. 2. A company sheet is a statement that shows the value of a company's assets and its debts A balance sheet is a statement that shows the value of a company's assets and its debts. 3. A line cost is a single part of a financial statement giving details of the accounts of a compa ny. (US English) A line item is a single part of a financial statement giving details of the accounts of a company. (US English) 4. A pay box is an envelope containing a person's pay. A pay packet is an envelope containing a person's pay. 5. A profit account earns little interest and to which you have quick access. A current account earns little interest and to which you have quick access. 6. A profit costs is the difference between the amount of money that a company receives for a product and has spent on it.: A profit margin is the difference between the amount of money that a company receives for a product and has spent on it. 7. A profit rate is the profit that can be made after the costs have been deducted. A profit margin is the profit that can be made after the costs have been deducted. 8. A salary packet is the amount of money a person earns. A pay packet is the amount of money a person earns.

or: A wage packet is the amount of money a person earns.

9. A sales ledger is the book which contains a list of all company sales arranged by date. A sales journal is the book which contains a list of all company sales arranged by date. or: A sales book is the book which contains a list of all company sales arranged by date. 10. An indirect tax is the money that a person has to pay to the government, such as income ta x. A direct tax is the money that a person has to pay to the government, such as income tax. 11. Capital goods are the buildings and machines owned by a business. Capital assets are the buildings and machines owned by a business. 12. Capital interest is money which is spent on buildings and equipment. Capital investment is money which is spent on buildings and equipment. or: Capital expenditure is money which is spent on buildings and equipment. 13. Capital profits are profits made by selling buildings or machines. Capital gains are profits made by selling buildings or machines. 14. Credit check systems make sure that debtors do not owe too much money. Credit control systems make sure that debtors do not owe too much money. 15. Duty-less goods are luxury goods bought in special shops on which you do not pay tax. Duty-free goods are luxury goods bought in special shops on which you do not pay tax. 16. I can put this lunch on my expense box. My employer will pay for it. I can put this lunch on my expense account. My employer will pay for it. 17. Petty money is a small amount of money kept in the company's office for buying cheap ite ms. Petty cash is a small amount of money kept in the company's office for buying cheap items. 18. Selective accounting hides what has really happened. Creative accounting hides what has really happened. 19. The bank has lost $703 million as a result of wrong debts. The bank has lost $703 million as a result of bad debts. 20. Wrong accounting is the crime of changing or destroying records to obtain money. False accounting is the crime of changing or destroying records to obtain money.

1. A balance _____ is a statement that shows the value of a company's assets and its debts. document

2. A bean _____ is a tight-fisted accountant who works for a large company. writer

3. A profit _____ is the difference between the amount of money that a company receives for a product and the amount which it has spent on it. interest

4. A profit _____ is the profit that can be made in a business after the costs have been deducte d. gain

5. A sales _____ is the book which contain a list of all company sales arranged by date. book

6. A _____ account (US checking account) is a bank account which usually earns low interest and to which you have quick access. bank

7. A _____ item is a single part of a financial statement giving details of the accounts of a com pany. (US English) queue

8. A _____ packet (US ___ envelope) is an envelope containing a person's earnings. wage

9. A _____ packet (US ___check) is the amount of money a person earns. fee

10. Capital _____ are profits made by selling buildings or machines. wins

11. Capital _____ are the buildings and machines owned by a business. assets

12. Capital _____ is money which is spent on buildings and equipment. costs

13. Creative _____ is finding ways of explaining how money has been spent while hiding what has really happened to it. booking

14. Credit _____ systems make sure that debtors do not owe too much money. check

15. Duty-_____ goods are luxury goods bought in special shops on which you do not pay tax. fail

16. I can put this lunch on my _____ account. My employer will pay for it. costs

17. Petty _____ is a small amount of money kept in the company's office for buying cheap item s. bank note

18. The bank has lost $703 million as a result of bad _____. profit

19. _____ accounting is the crime of changing or destroying records to obtain money. Bad

20. _____ tax is the money that a person has to pay to the government, such as income tax. A direct

1. A ledger ____ is a person who writes accounts in the ledger. clerk 2. A management ____ is a person who advices companies on how to make profit. accountant

3. A personal ____ is an amount of money that you can earn before you are subjected to tax.

allowance 4. A tax ____ is a person who decides how much tax an individual should pay. inspector or: man 5. A trade ____ is a person who has supplied goods or services and is owed money for them creditor 6. A ____ year is a period of twelve months arbitrarily chosen for tax purposes. fiscal 7. Accounting ____ are a dozen or so concepts, conventions or doctrines generally observed i n accounting. principles 8. Accounts ____ are sums of money owed by a company such as invoices received but not pa id. payable 9. Cash ____ is the amount of money moving in and out of a company at a particular point in ti me. flow 10. Excise ____ is raised on products such as tobacco and alcoholic drinks. duty 11. Gross ____ is the amount of money received before taxes are paid. income 12. In a tax ____ you give information about what you earn every year. return 13. In Britain and New Zealand, the ____ Revenue is the government office which collects the main taxes.: Inland 14. In Britain, national ____ is a system in which the money collected is given to people who ar e too old or ill to work. insurance

15. Value ____ Tax is paid to the government on goods and services. This tax can be reclaime d by retailers.: Added 16. ____ assets can only be turned into money with difficulty, such as copyright, trademark, pa tent etc.

Intangible 17. ____ tax is charged on goods and services rather than on the money that people earn. Indirect 18. ____ tax is paid from money you have received from someone who has died. Inheritance 19. ____ tax is paid in relation to how much you earn. Income 20. Your tax ____ is the amount of income on which you do not have to pay tax. allowance

PHRASES AND EXPRESSIONS

Tiene/Tienes (formal/informal) un catlogo? Do you have a catalog? Tengo una cita con ... I have an appointment with ..... Cunto cuesta la entrada? How much is the entrance fee? Cul es el precio por da? How much does it cost by day? Cul es el precio por hora? How much does it cost by hour? Cul es el precio por semana? How much does it cost by week? Es gratis? Is it free? Puede/Puedes (formal/informal) ayudarme? Can you help me? Puedo ayudarle/ayudarte? (formal/informal) Can I help you? Qu le/te (formal/informal) gustara? What would you like? Qu est/ests (formal/informal) buscando? What are you looking for? Slamente estoy viendo I'm just browsing | I'm just looking around Me gusta este I like this one Me gustan estos pantalones I like these trousers/pants Me gusta esta playera I like this t-shirt Me gusta esta chaqueta I like this jacket Me gusta esta blusa I like this blouse Me gusta este traje I like this suit Me gustan estos lentes I like these glasses Me gustan estos zapatos I like these shoes Busco ... I'm looking for ...... Puedo probrmelo? Can I try it on? Puedo probarlo? Can I try it? Dnde estn los vestidores? Where is the fitting room? Est demasiado largo It's too long Est demasiado corto It's too short Est demasiado apretado

Puedo pagar en efectivo? Can I pay cash? Puedo pagar con tarjeta? Can I pay by credit card? Acepta?/Aceptas? (formal/informal) Do you accept ..... ? Puede/Puedes (formal/informal) cambiar estos cheques de viajero? Can you change these traveler's checks? Puede/Puedes (formal/informal) cambiar esto a ... Can you change this into ...? Puede/Puedes (formal/informal) darme un costo aproximado? Can you give me an estimate of the cost? Ac tiene/tienes (formal/informal) mi tarjeta. Here is my card. Cunto cobra/cobras (formal/informal) de comisin? How much commission do you charge? Quiero cambiar algunos dlares/euros/libras. I want to change some dollars/euros/pounds. Cul es la tasa de cambio? What is the exchange rate? Cul es la tasa de inflacin? What is the inflation rate? Dnde puedo cambiar dinero? Where can I change my money? Dnde puedo sacar fotocopias? Where can I make photocopies? Dnde est el banco ms cercano? Where is the nearest bank? Dnde debo firmar? Where should I sign? Puede reparar esto? Can you repair this? Dnde trabajas? Where do you work? Cmo te ganas la vida? What do you do for a living? Soy maestro I am a teacher Soy estudiante I am a student Soy un autoempleado I am self-employed Trabajo en un restaurante I work in a restaurant Trabajo en un supermercado I work in a super market Trabajo en una tienda I work in a shop Soy mdico I am a doctor/a physician

It's too tight Est demasiado flojo It's too loose No me queda It doesn't fit Me queda muy bien It fits quite well Qu talla es/eres? (formal/informal) What size are you? Soy talla ... I am size ... No entiendo estas tallas I don't understand these sizes Tiene uno ms grande? Do you have a larger one? Tiene uno ms pequeo? Do you have a smaller one? Me gusta el color I like the color No me gusta el color I don't like the color Tiene este en rojo/azul/amarillo/verde/morado/rosado? Do you have this in red/blue/yellow/green/purple/pink? Tiene uno ms barato? Do you have a cheaper one? De qu est hecho? What is this made of?

Soy psiclogo I am a psychologist Soy programador I am a programmer Soy ingeniero I am an engineer Soy mecnico I am a mechanic Soy escritor I am a writer Soy conductor I am a driver Soy actor / actriz I am an actor/an actress Soy trabajador social I am a social worker Soy poltico I am a politician Soy empleado I am employed

English to e-biz new-media company flop stats WTO investment banker Q&A's

Spanish negocios relacionados con internet empresa involucrada en los nuevos medios de comunicacin negocio o producto que no ha tenido xito abrev. de "statistics", estadsticas abrev. de "World Trade Organization", Organizacin Mundial del Comercio banquero especialista en inversiones abrev. de "questions and answers", preguntas y respuestas

Origin / Proposed by BusinessWeek Forbes The Economist The Economist Forbes The Economist Forbes

bulk up portal

1. comprar en grandes cantidades 2. mantener gran cantidad de mercanca en inventarios portal

The Economist Mr Agust Miralles

cuenta propia

1 concerning self employment 2 on one's own

Ms Claudia Hidalgo

baja-

1-fall,-decrease,-drop2-slump 3-discharge,withdrawal,-retirement,-lossMr Xavier 4-form- where - the discharge-of- clients,- students,- employees, - Garriga etc.- is - registered 45--certificate- that - proves - withdrawalfrom - the -roll- of- tax-paying - activities-6-certificate - ofretirement- from- active - service,- institutions,- bodies-etc.footnote, annotation 1 admission, entry, inclusion -2- new client,- employee,- etc.-3form- where - new - clients,- students,- employees, -etc.- are registered 4--certificate- that - proves - inscription- into - the - rollof- tax-paying - activities-5-certificate - of- entry- into- active service,- institutions,-bodies-etc.1 concerning employment by someone else or working for someone else 2 on behalf of someone else Ms Claudia Hidalgo

apostilla

alta-1

cuenta ajena

- Minds are like parachutes - they only function when open. Thomas Dewar (Las mentes son como los paracadas - funcionan solamente cuando estn abiertas.) **** - The Kingdom of Heaven is inside you and it is outside you. - Jesus of Nazareth (El reino del cielo est adentro de usted y est fuera de usted.) **** - Your mind, once stretched by a new idea, never regains its original dimensions. - Oliver Wendell Holmes, Sr. (Su mente, una vez expandida por una nueva idea, nunca recuper sus dimensiones originales.) **** - It is felt that a disciplined mind leads to happiness and an undisciplined mind leads to suffering, and in fact it is said

that bringing about discipline within one's mind is the essence of the Buddha's teaching. - Dalai Lama (Se nota que una mente disciplinada lleva a la felicidad y una mente indisciplinada lleva al sufrimiento, y se ha dicho que traer disciplina a la mente de uno es la esencia de las enseanzas de Buda.) **** - Everyone has inside of him a piece of good news. The good news is that: You don't know how great you can be! How much you can love! How much you can accomplish! And what your potential is! Anne Frank (Cada uno tiene adentro de l un pedazo de buenas noticias. Las buenas noticias son que usted no sabe Cuan grande usted puede ser!Cunto usted puede amar! Cunto usted puede lograr! Y cul es su potencial!) **** - The greatest discovery of my generation is that human beings, by changing the inner attitudes of their minds, can change the outer aspects of their lives. - William James (El descubrimiento ms grande de mi generacin es que los seres humanos, cambiando las actitudes internas de sus mentes, pueden cambiar los aspectos externos de sus vidas.) **** - The garden is a metaphor for life, and gardening is a symbol of the spiritual path.- Larry Dossey (El jardn es una metfora para la vida, y el cultivar un huerto es un smbolo de la trayectoria espiritual.) **** - You don't drown by falling in the water; you drown by staying there. - Edwin Louis Cole (Usted no se ahoga cayendo en el agua; usted se ahoga permaneciendo all.) **** - Problems are only opportunities in work clothes. - Henri Kaiser (Los problemas son solamente oportunidades en ropa de trabajo.) **** - Uncertainty can lead to paralysis. And if you become indecisive you're dead. - Jim Citrin (La incertidumbre puede llevar a la parlisis. Y si usted se vuelve un indeciso, entonces usted estar muerto.)

THESE ARE A FEW TERMS FROM BUSINESSWEEK, FORBES AND THE ECONOMIST, AS WELL AS FOUR WORDS PROPOSED BY COLLABORATORS: I just read your report. Let me tell you it is truly an excellent piece of work. Acabo de leer tu informe. Djame que te diga que verdaderamente es un trabajo excelente. Contexto coloquial: Varios significados: 1) Alguien extraordinario. Una buena traduccin sera es la leche (tambin en significado negativo y con connotacin de alguien complicado) I do not know how she does it. She always gets things done. Shes a real piece of work. He just came and started giving orders. Hes a piece of work. 2) Alguien complicado, con connotacin negativa. A veces decimos en castellano que alguien es un pieza, no s si vendr de ah. He just came and started giving orders. Hes a piece of work. Una buena traduccin que he encontrado para ambas opciones es ser la leche Lo dejo ah

COLD-CALLING (REALIZAR LLAMADAS/VISITAS COMERCIALES NO SOLICITADAS) He aqu una expresin de difcil traduccin y muy usada en el mbito de los negocios. Cold-calling significa llamar/visitar a un cliente potencial, sin que ste lo solicite. Las ventas a domicilio de un tpico comercial (door-todoor salesman) sera un ejemplo de cold-calling. Aprovecho la ocasin para recordar que call no slo es llamada en ingls, sino tambin una visita. Esta expresin se usa tambin para correos electrnicos. Un cold email es un correo no solicitado, pero enviado con fines comerciales. As pues, se suele hacer coldcalling tras obtener contactos de bases de datos, pginas amarillas, listas comerciales

UNEMPLOYMENT (PARO) Desgraciadamente esta palabra y trminos relacionados estn muy de moda. He recogido una lista de trminos comunes sobre mbito. Espero que si alguien est buscando trabajo, le sirvan: Unemployment rate: Tasa de desempleo Social Security contribution: cotizacin a la Seguridad Social Company closure: Cierre de empresa Reason for dismissal: Causa de despido Be on the dole: Cobrar el paro Contract for tenure: Contrato indefinido Permanent employment: Empleo fijo Collective redundancy: Despido colectivo Unemployed: Desempleado Termination of contract: Rescisin de contrato End of contract: Extincin del contrato Severance pay: finiquito Reduced day: Jornada reducida Wages, payroll: Nmina Association of employers: patronal Trade union: sindicato Staff cutback: Reduccin de plantilla Personnel cutback: Reduccin de personal Labour reform: Reforma laboral Minimum wage: Salario mnimo Rise in unemployment: subida del paro Fall in unemployment: bajada del paro Black market: Trabajo negro

RENT-TO-OWN (ALQUILER CON OPCIN A COMPRA) Se trata de un trmino para referirse al leasing (arrendamiento) inmobiliario, tan de moda en algunos mbitos, especialmente el financiero. Rent to own significa, literalmente, alquiler para luego ser el propietario, aunque en espaol la estructura usada es otra. Se trata de una de esas expresiones que si queremos traducirlas al ingls habr que aprenderla tal cual, sin intentar traducir palabra por palabra nuestra tendencia natural, por otra parte!

COMPLAINT (QUEJA, RECLAMACIN, AFECCIN) He aqu una palabra que puede tener distintos significados segn el mbito donde se aplique: * mbito comercial/empresarial: se trata de una queja. Un cliente puede presentar una queja (file a complaint) ante el departamento de una empresa, por ejemplo. Tambin se habla de consumer complaints, quejas de los consumidores. * mbito jurdico: en este caso, se trata de una reclamacin o demanda y suele ser de derecho civil (aunque no siempre). De este trmino, se deriva complainant, que ser el denunciante, demandante, querellante, en funcin del contexto. * mbito mdico: en este campo, hace referencia a una afeccin, o una dolencia o sntoma de carcter leve. Al traducirse, se recomienda no usar queja en el mbito mdico, ya que como se observa sera aplicar una traduccin ms propia de otros mbitos. BAILOUT (RESCATE FINANCIERO) A raz de ciertas noticias recientes, esta palabra es cada vez ms frecuente. Se hizo famosa durante el momento de crisis hipotecaria estadounidenses y ahora, ms recientemente, con la crisis griega. Esta palabra procede del contexto legal (bail es la tpica fianza que alguien paga para sacar a una persona de la crcel). El trmino con la preposicin out es ahora parte del lenguaje econmico-financiero y significa rescate financiero (o ayuda financiera) y en algunos casos, plan de rescate financiero. La definicin que da el Cambridge es la siguiente: When someone helps a person or organization that is in difficulty, usually by giving or lending them money. Example: A government bailout

EL CHISTE DE LA SEMANA HOW ABOUT IF ?

TREND RIGHT (A LA MODA) Que se ajusta a las tendencias actuales o bien a la moda. Eso es exactamente lo que significa este trmino. Usado en contexto de negocios, marketing y moda, tambin se emplea con la expresin to be on trend right. Creo que se emplea ms en Reino Unido tambin. Otra expresin equivalente: to be on trend.

EMPOWERMENT (RESPONSABILIZACIN, CAPACITACIN) Se usa esta palabra en muchos contextos. Me aparece ahora en el contexto de patient empowerment (pero podra aparecer en el mbito de negocios tambin). Significa dar poder. He ledo empoderamiento, trmino que chirra en mis odos pero se usa cada vez ms. Abogo ms por responsabilizacin o corresponsabilizacin de los pacientes incluso. Otras sugerencias para empower: facultar, capacitar, habilitar, autorizar. Y para su contrario, disempower: restar autoridad o debilitar en algn contexto.

BALANCE SHEET (BALANCE DE SITUACIN) Y ms Asset: activo Liability: pasivo Gross: Bruto (Gross income/revenue: renta/ingresos brutos)

PROCEEDINGS (ACTAS DE UNA REUNIN) Proceedings es una de aquellas palabras con mltiples significados. En contexto empresarial y legal, suele referirse a las actas que se toman en una reunin. Otra palabra usada para referirse a las actas es minutes y a veces para diferenciar ambos trminos, prefiere reservarse sesin/acto para proceedings y dejar actas para minutes. Across the board (en su totalidad) Segn el diccionario Cambridge, esta expresin significa: happening or having an effect on people at every level and in every area. Es decir: en general, en trminos generales, globalmente, en su totalidad, en todos los casos/mbitos, sistemticamente. Un sinfn de posibilidades para expresar lo siguiente: que abarca todo aquello que la palabra que modifica o complementa. Ejemplo: The initiative has across-the-board support. La iniciativa cuenta con apoyo generalizado/a todos los niveles. Aqu os dejo

CUADRAR LAS CUENTAS (BALANCE THE ACCOUNTS/THE BOOKS) Cmo se dice cuadrar las cuentas en ingls? En sentido literal, es decir, que los nmeros no salen, sera to balance the accounts/the books. En sentido figurado, es decir, que algo falla o no cuadra: something doesnt add up, somethings wrong here.

BANKRUPCY (QUIEBRA) Os invito a ver este interesante vdeo sobre la situacin de GM. Es bastante claro y mediante el contexto, es fcil conocer el significado clave del vocabulario, pero vindolo tambin me gustara sealar algunas palabras muy tiles en todos los contextos Funding: financiacin Investment: inversin Profitable stores: tiendas rentables Government bailout: ayuda gubernamental (para sacar a alguien de un apuro) Federal loans: prstamos (crditos) federales The stock market: la bolsa Tumble: caer Wipe Out: erradicar Drop: descenso (A drop in revenues) Revenues: Ingresos Lay off: despedir Company performance: rendimiento/desempeo de la compaa Cutbacks: recortes Union: sindicato Staff: personal TAX WITHHOLDING (RETENCIN DE IMPUESTOS) To withhold se usa sobre todo en economa (y en derecho tributario, claro) en el sentido de retener (impuestos). Es un trmino muy habitual y va bien conocerlo Otro trmino relacionado es: tax withholding allowances (deducciones en las retenciones de impuestos). La terminologa tributaria es muy amplia pero tambin muy necesaria de conocer. Algunos trminos Tax avoidance: evasin fiscal Tax concession: beneficio fiscal Tax haven: paraso fiscal Raise taxes: subir impuestos Tax return: Declaracin de la renta File/Prepare your taxes: Preparar/presentar la declaracin GO BELLY UP (ESTIRAR LA PATA) He ledo que esta expresin viene de cuando un animalillo muere y queda panza arriba (traduccin literal de esta expresin). A partir de ah, y como metfora, ha pasado a emplearse esta frase para referirse en el mbito de negocios a una empresa que muere, cierra sus puertas o coloquialmente, estira la pata. Por supuesto, hay que ver en qu contexto se emplea (me refiero a traducirla correctamente) pero desde luego, cada vez se ve ms en prensa. Tambin puede significar fracasar.

Ejemplos: Roubini Says Stocks Will Drop as Banks Go Belly Up So more and more industries are likely to go belly-up Nota: Por cierto, la imagen de la foto no s si es un pjaro o un avin, pero s que est belly up BRIEF O BRIEFING (INSTRUCCIONES) Otro trmino que a menudo da problemas. Se trata de la informacin previa del cliente a la empresa. Se incluyen aqu caractersticas del producto o propuesta, as como las indicaciones o recomendaciones que hay que seguir. En muchas ocasiones se usa en ingls. Otra acepcin es la de reunin informativa que se da en una empresa respecto a un proyecto o producto.

BOTTOM LINE (BALANCE FINAL) He aqu un trmino que suele dar problemas al traducir. Bottom Line tiene un significado especfico en el mbito de los negocios (resultados econmicos finales, beneficios o ganancias netas) y tambin un significado general (lo importante de algo, el resultado final). Balance final creo que expresa bastante bien el concepto que quiere dar a entender el ingls. Keep the bottom line black significa mantener los resultados en negro (es decir, en cifras positivas), tener ganancias, en definitiva. Como opuesto habra: dont keep the bottom line red (en nmeros rojos). Otra expresin de difcil traduccin sera: Effective bottom line decision making: Toma de decisiones con impacto en los resultados En sentido general, podemos usar esta expresin como equivalente de Lo importante aqu/En resumen/En definitiva (Traduccin libre): The bottom line is I dont trust her Lo importante aqu es que no confo en ella En resumen, no confo en ella

CREDIT CRUNCH (CONTRACCIN DEL CRDITO) Hay muchas formas de traducir esta expresin: contraccin del crdito, reduccin crediticia, crisis de crdito. Crunch significa crujido en ingls. Este trmino ha gozado de mucha popularidad en la prensa He aqu un vdeo que explica el concepto.

OFFSHORING (DESLOCALIZACIN)

Vaya palabreja he elegido para empezar este blog pero la encontr ayer, leyendo un interesante libro y es la primera que me ha venido a la cabeza. En tiempos de crisis, parece que el offshoring est de moda. Tambin se le llama outsourcing internacional, algo que podramos traducir como externalizacin, trmino que aparece a menudo en prensa. Offshoring, como sugiere el prefijo off-, se refiere a una deslocalizacin externa, lo que contrastara con otro trmino Nearshoring (deslocalizacin pero ms prxima, dentro del mismo huso horario).

VOCABULARY

Acceptance: aceptacin Account: cuenta Accountant: contador Accounting: contabilidad Accounts payable: cuentas por pagar Accounts receivable: cuentas por cobrar Accrued assets: activos acumulados Accrued: causado Acquisition costs: costos de adquisicin Acquisition: adquisicin o compra Actives: activos ADR: American depository receipt Advising bank: banco avisor Amortization, paying off: amortizacin Amount: monto de una deuda Analysis: anlisis Anti trust laws: leyes antimonoplicas Article: artculo Assembly: asamblea Assets: activos At sight: a la vista Auction: subasta pblica Auditory: auditora Aunvity: anvalidar

Automatic cash: cajero automtico Automatic cashing: cobro automatizado Average price: precio promedio AWL: airway lading: conocimiento de embarque areo ABOARD : A bordo. ABOVE PAR : Por encima de la par. ACCELERATION CLAUSE : Clusula que frecuentemente se usa en los Estados Unidos para los contratos que prevn pagos escalonados. La totalidad del saldo pendiente de pagos ser exigible cuando cualquiera de los vencimientos deje de ser atendido por el deudor. ACCEPTANCE : Aceptacin. ACCEPTED FOR CARRIAGE : Aceptado para transporte. ACCIDENT : Accidente. ACCIDENTAL DEATH : Muerte por accidente. ACCOUNTING INFORMATION : Informacin contable. ACKNOWLEDGMENT OF RECEIPT : Acuse de recibo. ACT OF GOD : (acte de Dieu) caso fortuito. ACTS OF PUBLIC ENEMIES : Actos de los enemigos pblicos. ACTS OF WAR : Actos blicos. ACTUAL CASH VALUE : Valor efectivo real. ACTUAL FAULT : Culpa real. ACTUAL WEIGHT : (A / W) peso real. AD VALOREM : Ad valorem; por avalo. ADDITIONAL PREMIUM : (A/P) prima adicional / suplemento de prima. ADHESION : Adhesin. ADMIRALTY LAW : Derecho martimo. ADVANCED LETTER OF CREDIT : Carta de crdito anticipada. ADVANCED PAYMENT : Pago anticipado. ADVISE : Aviso. ADVISE of arrival : aviso de llegada. ADVISE of dispatch : aviso de expedicin o despacho. ADVISE of shipment : aviso de embarque. ADVISING BANK : Banco avisador. AFORO : Arqueo, capacidad. AFFREIGHTMENT : Fletamento. AFTER DERRICK POST : Poste de carga de popa. AFTER PERPENDICULAR : Perpendicular de popa. AGAINST ALL RISKS : Contra todo riesgo. AGAINST DELIVERY : Contra entrega. AGENT : Agente, intermediario, o representante. AGREEMENT : Acuerdo / contrato. AIR CONSIGNMENT NOTE : Carta de transporte areo. AIR MAIL TRANSFER : Transferencia de fondos por correo areo. AIR WAY BILL : (AWB) Gua area. AIRCRAFT : Avin. AIRPORT OF DEPARTURE : Aeropuerto de salida AIRPORT OF DESTINATION : Aeropuerto de destino. ALEATORY CONTRACT : Contrato aleatorio. ALL CHARGES TO GOODS : Todos los gastos a cargo del vendedor. ALL LINE INSURER : Asegurador autorizado para emitir toda clase de seguros. ALL RISK CONTRACT : Seguro contra todo riesgo. ALLOWED : Permitido. ALTERATION : Agravacin material/ alteracin.

AMBIGUITY : Ambigedad. to AMEND : Modificar. AMENDMENT : Modificacin. AMERICAN LLOYDS : Forma de organizacin autorizada en algunos estados en la cual sus miembros toman el riesgo como particulares, limitando generalmente su responsabilidad. AMOUNT : Monto. ANCHOR : Ancla. ANNEX : Anexo. ANNUITY RENT : Seguro de renta. ANTICANCELLATION LAWS : Leyes que restringen el derecho de los aseguradores a cancelar plizas. APPLICANT : Ordenante. ARBITRATION : Arbitraje. ARBITRATION AWARD : Laudo arbitral. ARBITRATION CLAUSE : Clusula de arbitraje. ARSON : Incendio intencional, premeditado. ASHORE : En tierra. AS IS : Tal cual, en el estado en que se encuentra. to ASSESS THE RISK : Apreciar el riesgo. ASSESSMENT : Valuacin. ASSIGNABLE CREDIT : Crdito cedible. ASSIGNMENT : Cesin. ASSIGNMENT OF PROCEEDS : Cesin del producto del crdito. ASSIGNS : Derechohabientes. ASSURED : Asegurado. ASSURER : Asegurador. AT SIGHT : A la vista. AUTOMATIC ADJUSTMENT OF INSURED VALUE : Ajuste de ndice variable. AUTOMATIC COVERAGE CLAUSE : Clusula de cobertura automtica. AUTOMATIC COVERAGE IN CUSTOMS : Cobertura automtica en Aduana. AUTOMATIC PREMIUM LOAN CLAUSE : Clusula de prstamo automtico. AUTOMATIC REINSTATEMENT INSURED LIMIT : Clusula de reposicin automtica de suma asegurada. AVERAGE : Avera. AVERAGE , Ral : Avera gruesa. AVERAGE , Particular : Avera particular. AVERAGE ADJUSTER: Liquidador.

B/L: bill of lading: conocimiento de embarque Back to back: crdito documentario Balance of payments: balanza de pagos Balance of payments: balanza de pagos Balance of trade: balanza comercial Balance sheet: balance general Balance: saldo Balanced fore card: cuadro integrado de costo Balloon payment: pago al final Banker's acceptance: aceptacion bancaria Bankruptcy: banca rota Banning: banca

Barter: trueque Basis of assessment: base gravable Be in debt: estar en deuda, adeudar Bear market: mercado burstil en declinacin Bench mark: punto de comparacin Bench marking: proceso de comparar continuamente una organizacin con lderes del mundo. Bias: sesgo, tendencia Bid: oferta Bill of change: letra de cambio Bill: cuenta Blue chip company: gran compaa Bond: bono Book keeping: contabilidad Borrowing: prstamo Bottom price: precio mnimo Brand: marca de fabrica Breadwinner: asalariado Break down: anlisis Break even point: punto de equilibrio Breakage: rotura Budget: presupuesto Bulk: masa, volumen Bull market: mercado burstil en alza Business card: tarjeta de negocios Buyer: comprador Buying power: poder adquisitivo BAD STOWAGE : Arrumaje defectuoso / defectuosa distribucin de la carga. B.A.F. : Recargo por combustible. BAG : Bolsa, saco. BAILEE: Comodatario. BALANCE OF PAYMENTS : Balanza de pagos. BALE : Fardo o bala (para algodn). BANK : Banco. Claiming bank : banco peticionario. Confirming bank : banco confirmante. Correspondent Bank : banco corresponsal / banco pagador / banco negociador. Drawee bank : banco librado. Issuing bank : banco emisor. Nominated bank : banco designado. Reimbursing bank : banco reembolsador. Remitting bank : banco remitente. Transfering bank : banco transferente. BANK CHARGES : Gastos bancarios. BANK RATE : Tasa de inters bancario. BANK TO BANK REIMBURSEMENT AGREEMENT : Acuerdo de reembolso entre bancos. BANKER'S ACCEPTANCE : Aceptacin bancaria. BAREBOAT CHARTER : Fletamento a casco desnudo. BARGE : Barcaza. BARGE-CARRYING SHIP : Embarcacin de recreo. BARRATRY : Baratera. BARREL : Barril. BARTER : Trueque.

B.D.I. (BOTH DATES INCLUDED) : Ambas fechas comprendidas. BEAM : Manga. BELOW PAR : Por debajo de la par. BELLIGERENT POWER : Potencia beligerante. BENEFICIARY : Beneficiario. Contingent beneficiary : beneficiario secundario. First beneficiary : primer beneficiario. Primary beneficiary : beneficiario primario. Second beneficiary : segundo beneficiario. BERTH : Muelle. BERTH TERMS : Trminos de muelle. BID : Oferta, adjudicacin. BID BOND : Garanta de oferta y cumplimiento. BILL OF EXCHANGE : Letra de cambio. BILL OF LADING (B/L) : Conocimiento de embarque. Blank bill of lading : conocimiento de embarque en blanco. Clean bill of lading : conocimiento de embarque limpio. Common carrier bill of lading : carta de porte de un transportista pblico. Direct bill of lading : conocimiento sin transbordo. Dirty bill of lading : conocimiento de embarque sucio. Inland bill of lading : documento que cubre todas las formas de transporte terrestre por lneas regulares. Long bill of lading : conocimiento de embarque largo. Negotiable bill of lading : conocimiento de embarque negociable. Non negotiable bill of lading : conocimiento de embarque no negociable. On board bill of lading : conocimiento a bordo. Short bill of lading : conocimiento de embarque corto. Stale bill of lading : conocimiento de embarque demorado o vencido. Through bill of lading : conocimiento de embarque directo. BINDER : Certificado de Cobertura. BLADINGS : Abreviatura de bill of lading. BLANK BACK : Dorso en blanco. BLANKET POLICY : Pliza universal o general. BLOCKAGE : Bloqueo. BLUE PETER : Bandera de despedida. BOARDING : Abordaje. BONA FIDE HOLDER : Tenedor de buena fe. BOND, BOND OF INDEMNITY : Fianza, caucin. in bond : en depsito. BOOKING NUMBER : Nmero de identificacin o reserva. BOOKING OFFICE : Despacho de pasajes, oficina de reservas. BOOM : Pescante de gra. BORROWER : Prestatario. BOTTOMRY CONTRACT : Contrato de prstamo a la gruesa. BOW : Proa. BOW ANCHOR : Ancla de proa. BOW THRUSTER : Hlice transversal. BRANCH : Sucursal. BREAKAGE : Rotura. BRIDGE : Puente de navegacin.

BROCHURE : Publicacin / folleto. BROKER : Agente, productor, intermediario. BROKERAGE : Corretaje. BROKERAGE FEE : Comisin de corretaje. BULBOUS BOW : Proa bulbo. BULK : Masa, volumen. BULK CARGO : Carga a granel. BULKHEAD : Escotilla BURGLARY : Robo. BURIAL INSURANCE : Seguro que cubre gastos de sepelio. BUSINESS INTERRUPTION : Prdida de beneficios. BUY-BACK : Convenio de recompra. BUYER : Comprador.

C&F: valor incluyendo costo y flete Capital flight: fuga de capital Capital gains: utilidades de capital Capital goods: bienes de capital Capital market: mercado de capital Capital rationing: racionamiento de capital Capital stock: acciones de capital Capital: capital Carnings: ganancias Carrier: transportador martimo Cash balance: saldo de caja Cash cows: vacas lecheras Cash flow audience: flujo de caja del inversionista Cash flow: flujo de caja Cash on hand: efectivo en caja Cash payment: pago al contado Cash: contado Ceiling price: precio tope CEO: chief executive officer: presidente Change: cambio Check: cheque CIF: valor incluyendo costo, seguro y flete Circulating capital: capital circulante Claim: reclamo Clean credit: crdito sin necesidad de garantas Clearing: compensacin Client: cliente Coaching: asesora personal COD: cash on deliver: pago contra entrega COD: Cash on delivery : entrega contra reembolso Collateral: activo dado en prenda Collect: cobro en el destino Comissions: comisiones Commitment fee: comisin de compromiso Commodity: mercadera Company: compaa

Competition: competencia Competitiveness: competitividad Compound interest: inters compuesto Concern: compaa Conciliation: conciliacin Consolidated debt: deuda consolidada Consultation: consulta Consumer goods: bienes de consumo Consumer price index: ndice de precios al consumo Consumer: consumidor Consumption: consumo Contribution founds: aportacin de fondos Convertibility: convertibilidad Cost benefit ratio: razn beneficio costo Cost of living adjustment: ajustes por inflacin Cost price: precio de costo Cost volume profit analysis: anlisis de sensibilidad Cost: costo Counter trade: comercio Counter trade: trueque Coupon: desprendible Credit card: tarjeta de crdito Credit: crdito Creditor: acreedor Currency: circulante Currency: moneda Current account: cuenta corriente Current account: cuenta corriente Custom house: aduana Customer: cliente Customers duty: derechos arancelarios CABLE SHIP : Barco cablero. CABLE TRANSFER : Transferencia por cable. C.A.F. : Recargo por diferencia de cambio. to CALL AT : Hacer escala, tocar (puertos). CAN : Bombona. CAPITAL ASSET : Bien de capital. CAPTURE : Apresamiento. CARGO : Carga, cargamento. CARGO SHIP : Barco de carga. CARGO TERMINAL : Terminal de carga. CARRIAGE : Transporte. Carriage by air : transporte areo. Carriage by land : transporte terrestre. Carriage by sea : transporte martimo. CARRIAGE OF GOODS BY SEA ACT : Ley de Transporte Martimo de Mercaderas. CARRIER : Transportador, porteador, transportista. CARTAGE : Transporte efectuado por medio de camiones. CARTOON : Caja de cartn. CASE : Caja de metal o madera.

CASH : Efectivo / contado. CASH IN SAFE : Dinero en caja. CASH IN TRANSIT : Dinero en trnsito. CASK : Tonel. CENTER LINE : Lnea de cruja. CENTER PROPELLER : Hlice central. CERTIFICATE OF INSURANCE : Certfiicado de cobertura. CERTIFICATE OF ORIGIN : Certificado de origen. CHARGES : Gastos. Additional charges : gastos adicionales. Charges at destination : gastos en destino. Charges at origin : gastos en origen. Consular Charges : gastos consulares. Discount charges : gastos de descuento. Export charges : gastos de exportacin. Import charges : gastos de importacin. Minimum charges : gastos mnimos. Salvage charges : gastos de recupero. Weight charge : cargo por peso. to CHART : Fletar. CHARTER : Buque que se fleta por un tiempo determinado y se arrenda en su totalidad para el transporte de personas o mercaderas. CHARTERER : Fletador, cargador. CHARTER PARTY : Pliza, contrato de fletamento. CHECK : Cheque. to CHECK : Revisar. C.I.F. CLAUSE (COST, INSURANCE, FREIGHT) : Clusula CIF (Costo, Seguro y Flete) . CIVIL COMMOTIONS : Conmociones civiles. CIVIL STRIFE : Contienda civil. CIVIL WAR : Guerra civil. CLAIM : Denuncia, reclamo de indemnizacin de siniestro. CLAUSE : Clusula. Both to blame and collision clause : clusula de colisin por culpa concurrente. Cancellation clause : clusula de rescisin. Care, custody or control exclusion clause : clusula que excluye respon sabilidad del asegurador sobre los bienes que se encuentren bajo el cuidado, la custodia o el control del asegurado. Cesser clause : clusula en la que se establece la cesacin de responsa bilidad. Constructive total loss clause: clusula de prdida total virtual. Contestable clause : clusula de rescisin. Continuation clause : clusula de prrroga de cobertura. Deviation clause : clusula de cambio de ruta. Ex-mill Clause : clusula de cambio de ruta. Ex-warehouse clause : clusula ex-fbrica (ver anexo). Ex-works clause : clusula ex-fbrica (ver anexo). Free of capture,seizure, etc. clause (F.C. & S.) : libre de apresuramiento, apoderamiento, etc. Free of particular average clause (F.P.A.) : libre de avera particular (L.A.P.). Free of strikes, riots and civil commotions (F.S.R. & C.C.) clause : libre de huelgas, tumultos y conmociones civiles. General average clause : clusula de avera gruesa.

Institute Cargo clause : clusula para seguros de carga. Lien Clause : clusula en la que se establece el derecho de retencin sobre las mercaderas. Paramount Clause : clusula Paramount o clusula principal. Reasonable dispatch clause : clusula de prontitud razonable. Seaworthiness Clause : clusula de navegabilidad. Warehouse to Warehouse Clause : clusula de depsito a depsito. CLEAN COLLECTION : Cobro simple. CLEAN DOCUMENT : Documento limpio. CLEAN ON BOARD : Libre a bordo. CLEAN TRANSPORT DOCUMENT : Documento de transporte limpio. CLEARANCE : Despacho. CLEARANCE FOR CUSTOMS : Despacho aduanero. CLEARANCE FORMS : Formularios de despacho. CLEARING : Compensacin. CLEARING AGREEMENTS : Acuerdos comerciales suscriptos entre dos pases por los cuales se compran cantidades especficas de productos por montos determinados por un tiempo establecido. CLIPPER SHIP : Navo rpido. COALER SHIP : Barco carbonero. COASTER SHIP : Barco de cabotaje. COASTING TRADE : Comercio de cabotaje. COINSURANCE : Coseguro. to COLLECT : Cobrar. COLLECTION : Cobro. COLLISION : Choque, abordaje. COLLISION DUE NEGLIGENCE : Abordaje culpable. Unavoidable collision : Abordaje fortuito o casual. COLLISION PARTIAL LOSS : Daos parciales por accidente. COLLISION TOTAL LOSS : Daos totales por accidente. COMBINED TRANSPORT : Transporte combinado o mixto. COMMERCIAL DOCUMENTS : Documentos comerciales. COMMODITIES : Mercaderas. COMMODITY RESTRICTIONS : Restricciones a las mercaderas. COMPENSATION : Indemnizacin. COMPENSATORY RIGHT : Derecho compensatorio. COMPULSORY INSURANCE : Seguro obligatorio. CONCEALMENT : Reticencia. CONDITIONS: Condiciones. Coverage conditions : condiciones de cobertura. Seaworthiness conditions : condiciones de navegabilidad. Unseaworthiness conditions : condiciones de innavegabilidad. CONFERENCE : Conferencia. CONFERENCE LINE VESSEL : Buque que pertenece a una Compaa que forma parte de la Conferencia. CONFERENCE'S TARIFF : Tarifa de la Conferencia. CONFIRMING BANK : Banco confirmador. CONSIGNEE : Consignatario, destinatario. CONSIGNMENT : Expedicin.

CONSIGNOR : Comitente. to CONSOLIDATE : Consolidar. CONSOLIDATION : Consolidacin. CONSOLIDATOR : Consolidador. CONSORTIUM : Consorcio. CONSTRUCTIVE TOTAL LOSS : Prdida total virtual. CONSULAR CHARGES : Gastos consulares. CONSULAR INVOICE : Factura Consular. CONSULATE : Consulado. CONSULTATION : Consulta / conferencia. CONTAINER : Contenedor. Car container : contenedor para vehculos. Cattle container : contenedor para ganado. Con-air container : cont. refrigerado. Dry bulk container : cont. granelero. Flat rack container : contenedor con plataformas con laterales. Full container load (F.C.L.) : contenedor completo. House container : contenedor house (llenado por cuenta y responsabilidad del tomador del flete). Insulated container : contenedor insulado (INS). Less than container load (L.C.L.) : contenedor de grupaje. Open top container : contenedor descubierto (OT). Pier container : contenedor pier (contenedor llenado en zona portuaria con personal de estiba, por conveniencia del armador o buque). Reefer container (R.F.) : contenedor refrigerado (RF). Reinforced container : contenedor reforzado. Superventilated container : contenedor superventilado (SPV). 20' tandard container : contenedor clsico de 20 pies. CONTAINER SHIP : Buque portacontenedor. CONTAINERISE : Embalar (carga general) en grandes recipientes para facilitar su transbordo. CONTRACT OF AFFREIGHTMENT : Contrato de fletamento. CONTRACTUAL LIABILITY : Responsabilidad contractual. CONVOY : Buque de pasajeros. COSTS OF RECOVERY : Gastos de recupero. COUNTER PURCHASE : Compra compensada. COUNTER TRADE : Intercambio compensado / compensacin bilateral. COUNTRY : Pas. Country of destination : pas de destino. Country of origin : pas de origen o procedencia. COURIER : Mensajero. to COVER : Mantener cubierto, cubrir. COVERAGE : Cobertura. Automatic coverage : cobertura automtica. CRAFT : Embarcacin menor. CRANE : Gra. CRATE : Embalaje de tablas. CREDIT : Crdito.

Assignable credit : crdito cedible. Back to back credit : crdito subsidiario. Direct credit : crdito directo. Divisible credit : crdito divisible. Fractionable credit : crdito fraccionable. Indirect credit : crdito indirecto. Irrevocable credit : crdito irrevocable. Pre-advised credit : crdito preavisado. Revocable credit : crdito revocable. Transferable credit : crdito transferible. Transmissible credit : crdito transmisible. CREDIT DATE : Fecha del crdito. CREDITOR : Acreedor. CREW : Tripulacin. CURRENCY : Moneda (de un pas). Currency rate : tipo de cambio. Foreign currency : divisa. CURRENT ACCOUNT : Cuenta Corriente. CUSTOMARY RISKS : Riesgos corrientes. CUSTOMER : Cliente. CUSTOMS : Aduana. CUSTOMS DEALER / CLEARER : Despachante de Aduana. CUSTOMS DUTIES : Derechos de Aduana. CUSTOMS ENTRY FORM : Formulario de Declaracin de Aduana. CUSTOMS UNIT : Unin Aduanera. CUSTOMS WARRANT : Certificado de Aduana. C. & F. CLAUSE (CLAUSE COST AND FREIGHT) : Clusula C.& F. (costo y flete)

Data business: comercio electrnico Data cash: banca electrnica Deal: negocio Dealer: vendedor Debt limit: nivel de endeudamiento Debt: dbito Decision: decisin Deck load: carga en cubierta Deck: cubierta Default: incumplimiento Deferred payment: pago a plazos Deferred: diferido Deficit: dficit Deflaction: deflacin Delivery: entrega Demand: demanda Deposit: deposito Depreciation: depreciacin

Devaluation: devaluacin Devise: divisas Disbursement : desembolso Discount: descuento Dividend: dividendo Down payment: pago inicial Draft: letra de cambio Drawing: giro Duty: arancel DAILY INDEMNITY : Renta diaria. DAMAGE : Dao, siniestro. DAMAGES : Daos y perjuicios. DATE OF PICK-UP : Fecha de recogida. DATE OF POST RECEIPT : Fecha de recepcin en correos. DEAD FREIGHT : Falso Flete. DEATH : Muerte. DEBT : Deuda. DEBTOR : Deudor. DECK : Cubierta. Deckload : cargamento sobre cubierta. On deck : sobre cubierta. Under deck : bajo cubierta. DECLARATION : Declaracin. DECLARATION FOR DANGEROUS GOODS : Declaracin de mercaderas peligrosas. DEADWEIGHT : Peso muerto. DECLARED VALUE FOR CARRIAGE : Valor declarado para el Transporte. DECLARED VALUE FOR CUSTOMS : Valor declarado para la Aduana. DEDUCTIBLE : Franquicia. DEFERRED PAYMENT : Pago diferido o a plazo. DELAY : Demora, retraso. DELIVERY : Entrega. Delivery against acceptance (d/a) : entrega contra aceptacin. Delivery against payment : entrega contra pago. Delivery date : fecha de entrega. Delivery order : orden de entrega. DEMURRAGE : Sobreestada. DEPARTURE : Partida, salida. DEPOSIT : Depsito. DEPOT : Depsito / estacin de ferrocarril. DEPTH : Profundidad. DERAILMENT : Descarrilamiento. DESCRIPTION : Descripcin. DETAINMENT : Detencin. DEVIATION : Desviacin, cambio de ruta. DIMENSION : Dimensin. DIRECT LOSS : Prdida directa. DISABILITY : Incapacidad.

Partial permanent disability : incapacidad parcial permanente. Temporary disability : incapacidad temporaria. Total permanent disability : incapacidad total permanente. DISABILITY INCOME INSURANCE : Seguro por incapacidad. DISBURSEMENT : Desembolso. DISCHARGE : Descarga, desembarque. (verbo) descargar, desembarcar. DISCLAIMER : Exoneracin. DISCLAIMER FOR ACTS OF AN INSTRUCTED PARTY : Exoneracin respecto de los actos de terceros intervinientes. DISCLAIMER ON EFFECTIVENESS OF DOCUMENTS : Exoneracin respecto a la validez de los documentos. DISCLAIMER ON THE TRANSMISSION OF MESSAGES : Exoneracin respecto a la transmisin de los mensajes. DISCOUNT : Descuento. to DISCOUNT : Descontar. DISCREPANCIES : Discrepancias. to Release Discrepancies : Liberar discrepancias. DISMEMBERMENT : Prdida de miembros. DISPATCH MONEY : Prima de celeridad de embarque. DISPONENT OWNER : Armador disponente. in DISTRESS : En peligro. to DISTRIBUTE : Distribuir. DISTRIBUTOR : Distribuidor. DIVIDEND OPTIONS : Opciones para el pago de dividendos que surjan de plizas de seguro de vida. DO NOT STORE IN A DAMP PLACE : Colocar en lugar seco. DOCK : Dique, muelle. DOCKYARD : Astillero. DOCUMENT : Documento. Transport document : documento de transporte. DOCUMENTARY CREDIT : Crdito documentario. DOCUMENTARY TRANSFER : Transferencia documentaria. DOMESTIC ROUTING : Rutas internas o nacionales. DOUBLE BOTTOM : Doble fondo. DOUBLE INDEMNITY RIDER : Suplemento de seguro de vida que brinda doble indemnizacin. DRAFT : Efecto de comercio / letra de cambio. Documentary draft : cobranza documentaria. Sight draft : letra a la vista. DRAMSHOP EXCLUSION : Exclusin de responsabilidad por daos originados por despacho de bebidas alcohlicas. to DRAW : Girar, librar (documento). DRAW BACK : Devolucin de los derechos de importacin que gravan los insumos importados que se utilizan en la elaboracin de mercaderas que luego se exportan. DRAWEE : Girado. DRAWER : Librador.

DROPPAGE : Cada. DRUM : Tambor. DRY DOCK : Dique Seco. DUE AGENT : Debido al agente. DUE CARRIER : Debido al transportista. DUMPING : Exportacin a un precio inferior al valor nominal. DUNNAGE : Material utilizado para sujetar la carga. DUPLICATE : Duplicado. In duplicate : Por duplicado.

Earning report: estado de resultados EBIT Economic profit: valor econmico Economic trend: coyuntura econmica Economy: economa Efective rate per annuu: tasa efectiva anual Effective rate: tasa efectiva Effective: efectivo Empowerment: empoderamiento Enterprice: empresa Entrepreneur: empresario EPS: ganancias por accin Escision: particion de una sociedad en dos o entregar de parte a otras existentes EVA: economic vale added Exchange adjustment: ajuste de cambio Exchange rate: tasa de cambio, tipo de cambio Expenditure: desembolso Expense: desembolso Expenses: gastos Exporter: exportador Exposure: exposicin, riesgo EARNMARKED : Reservado / asignado. EARTHQUAKE, FIRE FOLLOWING : Incendio por terremoto. EARTHQUAKE, DAMAGE FOLLOWING : Daos materiales por terremoto. EFFECTS NOT CLEARED : Efectos pendientes de cobro. EMBARGO : Embargo. EMBASSY : Embajada. ENDORSEMENT : Endoso de pliza, suplemento. ENDOWMENT INSURANCE : Pliza de seguro total. ENGINE ROOM: Sala de mquinas. ENTRY/IMMEDIATE DELIVERY : Declaracin de Aduana / Entrega inmediata. E. & O. E.: Salvo error u omisin. EQUIPMENT INTERCHANGE RECEIPT : Recibo de intercambio. ERASURE : Raspadura. ERRORS & OMMISSIONS INSURANCE (E. & 0.) : Seguro de responsabilidad profesional. ESTIMATED TIME OF ARRIVAL (E.T.A.) : Hora estimada de llegada. ESTIMATED TIME OF DEPARTURE (E.T.D.) : Hora estimada de partida. EXCEPTED PERILS : Riesgos excluidos. EXEMPTION : Exencin. EXPEDITED DELIVERY SERVICE : Servicio de entrega urgente. EXPLOSIVE : Explosivo.

EXPORT : Exportacin. to EXPORT : Exportar. EXPORT LICENSE : Licencia de exportacin. EXPORT PACKING : Embalaje de exportacin. EXPORTER : Exportador. EXPOSURE : Exposicin ante un riesgo. EXTENDED COVERAGE EXTENSION : Prrroga. EXTENSION FOR SAFE BURGLARY : Suplemento de ampliacin de cobertura a horas en caja. EXTRA EXPENSE INSURANCE : Seguro para gastos extraordinarios. EXTRALARGE : Recargo por exceso de medida.

Face value: valor nominal Face value: valor nominal Factory: fabrica Fair price: precio justo FASB: normas contables Fee: comisin inicial Finance evaluation: evaluacin financiera Financial backing: apoyo financiero Financial ratios: razones financieras Financing evaluation method: mtodo de evaluacin financiera Financing: financiacin Firm: compaa Fixed assets: activos fijos Fixed price: precio fijo Float, floating: cheques girados y no cobrados Floating debt: deuda flotante FOB: franco a bordo Foreign exchange: divisas Forward: cobertura en moneda extranjera Forwarder: despachador Forwards: mecanismo de proteccin ( en garanta en el exterior) Free cash flow: flujo libre de efectivo Freight: flete Fund transfer: translado de fondos Fund: fondo Future worth: valor futuro FACTORING : Cobro por factores (sistema de cobro mediante el cual el exportador cede a la empresa de factores las cuentas a cobrar de sus clientes extranjeros). FACULTATIVE REINSURANCE : Reaseguro facultativo. FAIR PRICES : Precios justos. F.A.S. CLAUSE (Free Alongside SHIP) : Clusula F.A.S. (libre al costado del buque) . FEE : Derecho / canon / tasa. to FINANCE : Financiar. FINANCING : Financiacin. FIRE : Incendio. Accidental fire: incendio causado en forma accidental. Friendly fire: fuego no hostil. Unfriendly fire: fuego hostil.

FIREBOAT : Barco bomba. FIRE INSURANCE : Seguro contra incendio. FIRST LOSS ABSOLUTE : A primer riesgo absoluto. FIRST LOSS RELATIVE : A primer riesgo relativo. FIT FOR CONSUMPTION : Apto para consumo. FLAMMABLE LIQUIDS : Lquidos inflamables. FLAMMABLE SOLIDS / SUBSTANCES : Slidos/sustancias inflamables. FLASH POINT : Punto de inflamacin. FLAT : Plataforma. FLAT RACKS : Plataforma con laterales rebatibles. FLEET POLICY : Seguro de flota de vehculos. FLIGHT : Vuelo. FLIGHT NUMBER : Nmero de vuelo. FLOATING POLICY : Pliza flotante. FLOOD : Inundacin. FLOOD INSURANCE : Seguro contra inundacin. F.O.B.CLAUSE (FREE ON BOARD) : Clusula libre a bordo . FORCED CALL : Arribo forzoso. FORECASTLE : Castillo de proa. FORE DERRICK POST : Poste de carga de proa. FOREIGN INSURER : Asegurador extranjero. to FORFEIT THE PREMIUM : Perder la prima. FORWARD PERPENDICULAR : Perpendicular de proa. FORWARDER/FORWARDING AGENT : Embarcador / Agente de embarque. FRAGILE : Frgil. FRAME : Estructura. FRANCHISE : Franquicia. FREE FROM GENERAL AVERAGE (F.C.& S.) : Libre de avera particular. FREE OF CAPTURE AND SEIZURE (F.C.& S.) : Riesgo de apresamiento excluido. FREE PORT : Puerto libre. FREE SHIP : Barco neutral. FREIGHT : Flete. Advanced freight : Flete pagado por adelantado. Freight collect : Flete a cobrar/pagadero en destino. Freight prepaid : Flete pagadero en origen. Inland freight : Flete terrestre. Ocean freight : Flete martimo. FREIGHT CONFERENCE : Conferencia de Fletes. FREIGHT FORWARDER : Transitario / Agente de embarques / Agente despachador. FREIGHT PLANES : Aviones de carga. FULL DETAILS TO FOLLOW : Siguen detalles completos. FUNNEL: Chimenea.

Gambling: apuesta Golden parachute: "paracadas dorado" indemnizacin Good will: buena imagen Goods: bienes Gross benefit: beneficio bruto Gross income: ingreso bruto

GEAR : Guinche. GENERAL AVERAGE : Avera gruesa. GLASS : Vidrio / cristal. GOAD : Guinche. GOODS : Mercaderas. Damaged goods : mercaderas averiadas. Dangerous goods : mercaderas peligrosas. Lawful goods : mercaderas autorizadas. Unsound goods : mercaderas defectuosas. GOODS TRAIN : Tren de carga. GOOSENECK : Sustentante. GRACE PERIOD : Perodo de gracia. GROSS PREMIUM : Prima bruta. GROSS REGISTER TONNAGE (G.R.T.) : Tonelaje bruto de registro en metros cbicos. GROSS WEIGHT : Peso bruto. GROUP HOSPITALIZATION INSURANCE : Seguro colectivo de asistencia mdica. GROUP LIFE INSURANCE : Seguro de vida colectivo. GROUPAGE : Agrupamiento

Hard currency: moneda dura Harvesting strategy: sacar el efectivo producido Hedge: cobertura Hedging: cobertura High income housing: vivienda suntuaria Hire purchase: venta a plazos Hurdle rate: tasa de corte HAIL : Granizo. HANDLE WITH CARE : Manejar con cuidado. HANDLING : Manipuleo de la carga. HANDLING CHARGES : Gastos de manipulacin. HANDLING OUT : Manipuleo de salida (del contenedor). HANGER : Soporte colgante / gancho. HARBOUR DUTIES : Derechos portuarios. HATCH : Compuerta / escotilla. HAZARD : Riesgo, obstculo. HEALTH AUTHORITY : Autoridad sanitaria. HEAVY LIFT : Mercadera pesada / recargo por sobrepeso. HEAVY WEATHER : Tempestad. HINDRANCE : Obstculo. HIRE : Renta. HOLD : Bodega. HOMEOWNERS' FORMS : Seguro combinado familiar. HOPPER TANK : Tanque alimentador. HOSTILE ACT : Acto hostil. HOSTILITIES : Hostilidades. HOUSE AIR WAYBILL : Gua area interna (hija). HOUSE BILL OF LADING : Conocimiento de embarque martimo interno (hijo). HULL : Casco.

IBF : international banking facility: transacciones en eurodolares en Estados Unidos Importation: importacin In land freight: flete terrestre Income : renta Income policy: poltica de ingresos Income statement: estado de ganancias y perdidas Income tax: impuesto sobre renta Income yield capacity: rentabilidad Increase: incremento Inflation: inflacin Inherited audience: flujo de caja del proyecto futuro Initial investment: inversin inicial Input: insumo Installment: crdito Insurance: seguro Interchange: intercambios Interest rate: tasa de inters Internal rate of return: tasa interna de retorno Inventory: inventarios Investment: cartera Investment: inversin Invoice : factura IOU: I owe you: le debo IRR : international rate of return: tasa internacional de retorno Issuing company: compaa emisora Item: partida ICEBREAKER : Rompehielos. IMPORT : Importacin. to IMPORT : Importar. IMPORT DUTIES : Derechos de Importacin IMPORT LICENSE : Licencia de importacin. IMPORTER : Importador. IN BOND : En depsito. IN BULK : A granel. INCUR NO CHARGES : Sin gastos. IN TRANSIT : En trnsito. INCOMPLETE INSTRUCTIONS : Instrucciones incompletas. INDIRECT LOSS : Prdida indirecta. INDIVIDUAL RETIREMENT ACCOUNT (I.R.A.) : Cuenta de Retiro Individual. INDIVIDUAL RETIREMENT ANNUITY (I.R.A.N.) : Renta de retiro individual. INDUCEMENT : Recargo que suele aplicarse cuando un buque debe escalar en un puerto no habitual y la carga no devenga un flete considerado suficiente. INDUSTRIAL ACCIDENT : Accidente del Trabajo. INLAND FREIGHT : Flete interno. INLAND MARINE INSURANCE : Seguro de transporte martimo interno. INLAND WATERWAY TRANSPORT : Transporte fluvial. INSOLVENCY : Insolvencia. INSTALLMENT : Pago parcial a cuenta / cuota. INSURABLE INTEREST : Inters asegurable.

INSURABLE RISK : Riesgo asegurable. INSURANCE : Seguro. Accident insurance : seguro de accidentes personales. Aeronautic insurance : seguro aeronutico. Air Travel insurance : seguro contra accidentes por aeronavegacin. All risk insurance : seguro contra todo riesgo. Annuity insurance : seguro de renta. Automobile insurance : seguro del automotor. Burglary insurance : seguro contra robo. Collision insurance : seguro contra daos materiales (al vehculo). Coprehensive insurance : seguro contra todo riesgo. Compulsory insurance : seguro obligatorio. Deposit insurance : seguro de depsitos bancarios. Endowment insurance : seguro dotal Errors & Omissions insurance : seguro de responsabilidad profesional. Export credit insurance : seguro de crdito a la exportacin. Fire insurance : seguro contra incendio. Fleet policy insurance : seguro de flota de vehculos. Flood policy insurance : seguro contra inundacin. Government insurance : seguro nacional para veteranos de guerra. Group life insurance : seguro de vida colectivo. Hail insurance : seguro contra granizo. Homeowners' insurance : seguro combinado familiar. Hull insurance : seguro de casco. Insurance contract : contrato de seguro. Liability insurance : seguro de responsabilidad civil. Life insurance : seguro de vida. Livestock insurance : seguro de animales / seguro de ganado. Marine insurance : seguro martimo. Product Liability insurance : seguro de responsabilidad civil de fabricantes. Title insurance : seguro de ttulo. Theft insurance : seguro contra robo. Unemployment insurance : seguro de desempleo. Workers' compensation insurance : seguro de accidentes del trabajo.INSURANCE BROKER:Productor de Seguros / intermediario. INSURANCE COMPANY : Compaa de Seguros. INSURANCE CONTRACT : Contrato de seguro. INSURANCE POLICY : Pliza. INSURANCE SERVICES OFFICE (I.S.O.) : Oficina de Servicios de Seguro. to INSURE : Asegurar. INSURED : Asegurado. INSURER : Asegurador. INTENDED VESSEL : Buque previsto. INTEREST : Inters. INTERLINE AGREEMENT : Acuerdo interlnea. INTERNATIONAL COURT OF ARBITRATION : Tribunal Internacional de Arbitraje. INTERNATIONAL TRADE : Comercio Internacional. INVOICE : Factura. Consular invoice : factura consular.

Proforma invoice : factura proforma. I.O.U. (I OWE YOU) : Vale/reconocimiento de deuda en papel sin timbrar, sin clusula a la orden. ISSUANCE DATE : Fecha de emisin. to ISSUE : Emitir. ISSUER : Emisor. Issuer of documents : Emisor de documentos. ISSUING BANK : Banco emisor. ISSUING CARRIER : Transportador emisor.

Join- venture: acuerdo de cooperacion entre empresas de dos paises Joint venture: actividad empresarial conjunta entre socios de pases diferentes Junk bond: bono basura JETTISON : Echazn. JOINT SURVEY : Peritaje.

KEEL : Quilla. KEEP DRY : Mantener en lugar seco. KEEP IN COLD PLACE : Mantener en lugar fresco. KEEP UPRIGHT : No dar vuelta. KEGS : Barriles pequeos (generalmente usados para transportar productos qumicos). KEY EMPLOYEE LIFE INSURANCE : Seguro de vida sobre empleados indispensables.

Label : etiqueta Labor: mano de obra Lakeover: adquisicin hostil Lend: prestar Letter of credit: carta de crdito Leverage rate: ndice de apalancamiento Levy: gravamen Liabilities: pasivo Liquidity ratios: razn de liquidez Liquidity: liquidez Listed securities: accin cotizada en bolsa Load: cargamento Loan: prestamo Long term capital flows: flujo de capital a largo plazo Long term debt: deuda a largo plazo Long term loan: prstamo a largo plazo Loss: perdida Low income housing: vivienda popular Lump sum: pago global LABEL : Etiqueta. LABOR DISTURBANCES : Disturbios laborales. LANDING CERTIFICATE : Certificado de descarga. LATENT : Oculto. LATENT DEFECTS : Vicios ocultos.

LAY DAYS : Tiempo de estada. LEADING MARKS : Marcas de identificacin. LEAKAGE : Derrame. LENGHT : Eslora. LENGHT BETWEEN PERPENDICULARS : Eslora entre perpendiculares. LASH BARGE : Barcaza lash. LENDER : Prestamista. LENGHT ON WATERLINE : Eslora en flotacin. LETTER OF CREDIT (L/C) : Carta de crdito. Advanced letter of credit : carta de crdito anticipada. Confirmed letter of credit : carta de crdito confirmada. Cumulative letter of credit : carta de crdito acumulativa. Deferred letter of credit : carta de crdito diferida. Divisible letter of credit : carta de crdito divisible. Documentary letter of credit : carta de crdito documentaria. Green clause letter of credit : carta de crdito con clusula verde. Indivisible letter of credit : carta de crdito indivisible. Irrevocable letter of credit : carta de crdito irrevocable. Letter of credit payable at ...days : carta de crdito pagadera a ... das. Non-confirmed letter of credit : carta de crdito no confirmada. Non-cumulative letter of credit : carta de crdito no acumulativa. Non-transferable letter of credit : carta de crdito intransferible. Red clause letter of credit : carta de crdito con clusula roja. Revolving letter of credit : carta de crdito rotativa. Sight letter of credit : carta de crdito a la vista. Standby letter of credit : carta de crdito standby. Subsidiary letter of credit : carta de crdito subsidiaria. Transferable letter of credit : carta de crdito transferible. LETTER OF INDEMNITY : Garanta bancaria. LEVY : Embargo. LIABILITY : Responsabilidad civil / obligacin. LIEN : Derecho de retencin. LIFE ANNUITY : Renta o pensin vitalicia. LIFEBOAT : Bote salvavidas. LIFT HERE : Levntese aqu. LIGHTER : Lancha. LIGHTERAGE : Lanchaje, cabarraje. LINER TERMS : Trminos de lnea. LINER VESSELS : Buques de lnea. LIQUIDATION OF THE ENTRY : Liquidacin de la declaracin de Aduana. LLOYD'S agent : agente del Lloyd. to LOAD : Cargar. LOAD : Carga, cargamento. LOAD LINE DISC: Disco de lnea de carga. LOADING GEAR : Equipo de carga. LOAN : Prstamo. Long term loan : prstamo a largo plazo. Medium term loan : prstamo a mediano plazo. Short term loan : prstamo a corto plazo.

LOCK OUT : Cierre patronal. LOADING CHARGES : Gastos de carga. LOSS : Prdida. Actual loss : Prdida real. LOSS RATIO : Porcentaje de prdida. LOT : Lote. LUMP SUM : En cifras redondas, importe alzado. LUMP SUM FREIGHT : Flete proporcional.

M&A: mergers and acquisitions: fusiones y adquisiciones Manager: gerente Manufacturer: fabricante Manufactures products: productos manufacturados Market price: precio de mercado Market research: estudio de mercado Market: mercado Matched timing: tiempo apareado Meeting: asamblea Merger: fusin Monetary adjustment monetary correction: correccin monetaria Money growth: crecimiento del dinero Money received: ingresos Money: dinero Monthly payment: mensualidad Mortage: hipoteca Most favored nation treatment: tratamiento de nacin mas favorecida Movement: movimientos MACHINARY BREAKDOWN : Rotura de maquinarias. MADE IN : Fabricado en. MAIN MAST : Palo mayor. MALICIOUS DAMAGE : Daos producidos con malicia. MANIFEST : Manifiesto. Entry manifest : manifiesto de carga.

MARINE ADVENTURE : Travesa martima. MARINE CONTRACT : Contrato martimo. MARINE INSURANCE : Seguro martimo. MARINE RISK : Riesgo martimo. MARITIME COMPANY : Compaa martima. MARITIME CONFERENCE : Conferencia martima. MARITIME LAW : Derecho martimo. MARITIME LOAN : Prstamo martimo. MARITIME PERIL : Riesgo martimo. MARK : Marca. Handling mark : marca de manipuleo.

Informative mark : marca informativa. Standard mark : marca estndar. MARKET : Mercado. Foreign market : mercado externo. MARKING : Marcado. MASTER : Capitn. MASTER AIR WAYBILL : Gua area principal (madre). MASTER BILL OF LADING : Conocimiento de embarque principal (madre). MATE : Piloto. MATE'S RECEIPT (M.R.) : Recibo provisorio / reci-bo sin observaciones / recibo de a bordo. MATERIAL DAMAGE : Daos materiales. MATOR (MATERIAL ORDER): Pedido de materiales. MATURITY : Vencimiento. MAJOR MEDICAL BENEFITS : Beneficios mdicos suplementarios. MEANS OF CONVEYANCE : Modalidad de transporte. MEDICAL-PHARMACEUTICAL ASSISTANCE : Asistencia mdico-farmacutica. MERCHANDISE : Mercadera. MERCHANT : Negociante, comerciante. METHOD OF PAYMENT : Forma de pago. MIDDLEMAN : Intermediario. MILL CERTIFICATE : Certificado de fbrica. MISREPRESENTATION : Declaracin falsa. MISTATEMENT OF AGE CLAUSE : Clusula de ajuste de indemnizacin en caso de declaraciones falsas. MONTHS SIGHT : Meses vista. to MOOR : Anclar, amarrar. MOORING : Amarradero. MOORING PIPE : Pasacabos. MOORING WINCH : Guinche de amarre. MULTIMODAL : Multimodal. MULTIMODAL TRANSPORT : Transporte multimodal. MUTINY : Motn.

National income: ingreso nacional Net cash flow: flujos netos de efectivo Net present value: valor presente neto Net price : precio neto Net worth: valor neto ( patrimonio) Net: red NF: no founds: sin fondos Nominal rate: tasa nominal Non profit corporation: empresa no lucrativa NPV: Net present value: valor presente neto Number, turnover: cifra NAMED PERIL CONTRACT : Contrato que cubre los riesgos especificados. NAUTICAL MILE : Milla nutica. NEGLIGENCE : Negligencia. NEGOTIABLE : Negociable.

NEGOTIABLE DOCUMENT : Documento negociable. to NEGOTIATE : Negociar. NET PROFIT : Beneficio neto. NEW JASON CLAUSE : Clusula restrictiva de responsabilidad del transportista / cobertura de los riesgos resultantes de la clusula New Jason. NO FUNDS : Sin fondos. NON DELIVERY : Falta de entrega. NON DOCUMENTARY CONDITIONS : Condiciones no documentarias. NON-FORFEITURE OPTIONS : Opciones de pago. NON FULFILLMENT : Incumplimiento. NON NEGOTIABLE : No negociable. NON NEGOTIABLE SEA WAYBILL : Documento de embarque martimo no negociable. NON OWNED AUTOMOBILES : Vehculos de terceros. NON OWNERSHIP LIABILITY : Responsabilidad sobre bienes de terceros. NOT TO BE DROPPED : No volcar. NOTICE OF DAMAGE : Denuncia de siniestro. NOTICE OF READINESS : Carta de alistamiento / notificacin de arribo. NOTICE OF SHIPMENT : Declaracin de embarque. NULL AND VOID : Nulo. Offer: oferta Open market: mercado libre Operation costs: costos de operacin Operation expenses: gastos de operacin Operation: operacin Ordinary shares: acciones comunes Output, production: produccin Outstanding shares: acciones en circulacin ODD : Impar. OFFSET : Compensacin. ON BOARD : A bordo. ON STREAM : Llave en mano. to OPEN A LETTER OF CREDIT : Abrir una carta de crdito. OPEN ACCOUNT : Cuenta corriente. OPEN HERE : Abrir aqu. OPTION TO CONSOLIDATE : Clusula de consolidacin. ORDER : Orden. Order of payment : orden de pago. to order of...: a la orden de ... ORDER NUMBER : Nmero de pedido. ORIGINAL : Original. OWNER : Armador. OTHER CHARGES : Otros cargos. OTHER RISKS : Otros riesgos. OUTFIT : Equipamiento. OUTSIDER : Buque que realiza un trfico cuyo itinerario coincide a grandes rasgos con el que sirve la Conferencia sin que ste (o su armador) la integren. OVER INSURANCE : Sobre seguro. OVERDRAFT : Descubierto en cuenta.

Pay in cash: pagar en efectivo Payback period: periodo de recuperacin Payment advance: avance Payment in arrears: pago atrasado Payment: pago Payroll: nomina Period: perodo PIB: gross national product Planing: planificacin Political economy: economa poltica Pre investment: pre inversin Preference shares: acciones preferentes Preferential trading system: sistema de comercio preferencial Price control: control de precios Price earning rate: relacin precio ganancia Price elasticity: elasticidad del precio Price fall: cada de precios Price freeze: congelacin de precios Prive list: tarifas Price: precio Prime rate: tasa preferencial Profit margin: margen de beneficio Profit: beneficio Profit: ganancia Profit: utilidad Project life cycle: ciclo de vida del proyecto Promissory note: pagare Promissory quota: pagare Providers: proveedores Proyect evaluation: evaluacin de proyectos Proyection: proyeccin Purchase: compra Purchasing power: poder adquisitivo PACKAGE : Bulto, paquete. PACKET : Paquete o fardo pequeo. PACKING : Embalaje. PACKING BOX/ CASE : Cajn, caja de embalaje. PACKING LIST : Nota o lista de empaque. PAID (P.D.) : Pagado. PALLET : Paleta de carga. Double entry pallet : paleta de doble entrada. Four-entry pallet : paleta de cuatro entradas. Plain pallet : paleta plana. Sole base pallet : paleta de base nica. PALLET-LESS UNIT LOADS : Unidades de carga sin paletas. PARCEL : Paquete. PARTIAL DAMAGE : Dao parcial. PARTIAL SHIPMENT : Embarque parcial. PASSENGER LIABILITY : Responsabilidad civil hacia terceros transportados.

PASSENGER SHIP : Barco de pasajeros. to PAY : Pagar. PAYLOAD : Pasaje o carga area / carga til. PAYMENT : Pago. Deferred payment : pago diferido. Payment date : fecha de pago. Payment in installments : pago en cuotas. Sight payment : pago a la vista. PAUL vs. VIRGINIA: Fallo de la corte suprema de los E.E.U.U. del ao 1868 que estableci que el seguro no constituye un comercio. PER CENT (P.C.): Por ciento. PERFORMANCE BOND: Garanta de buena ejecucin. PERILS: Riesgos. Covered perils : riesgos cubiertos / riesgos asegurados. Excepted perils : riesgos excludos / riesgos no cubiertos. Maritime perils : riesgos de la navegacin / riesgos martimos. PERISHABLE : Perecedero. PERSONAL ACCIDENTS : Accidentes personales. PIECE : Bulto. PIER : Muelle. PILFERAGE : Piratera. PILOT : Prctico. PIRACY : Piratera. PLACE OF DEPARTURE : Procedencia. PLACE OF DESTINATION : Destino. PLATE GLASS : Cristales. POINT OF DESTINATION : Punto de destino. POINT OF ORIGIN : Punto de origen. POISONOUS SUBSTANCES : Sustancias venenosas. POLICY : Pliza. Endowment policy : pliza de seguro total. Floating policy : pliza flotante. Life insurance policy : pliza de seguro de vida. Open covered policy : pliza de cobertura abierta. Time policy : pliza temporaria. Voyage policy : pliza por viaje. POLICY HOLDER : Tenedor, tomador. POOL AGREEMENTS : Convenios de explotacin en comn. POOP : Popa. PORT : Puerto / babor. Intermediate port : puerto intermedio. Port of arrival / port of discharge / final port : puerto de llegada o destino. Port of call : puerto de escala. Port of distress : puerto de arribada forzosa. Port of loading / shipment : puerto de carga.

Port of unloading / discharge : puerto de descarga. Port of refuge : puerto de refugio. Port dues : derechos portuarios. Port side : banda de babor. PRICE : Precio. Gross price : precio bruto. Index price : precio ndice. Net price : precio neto. Replacement price : precio de reemplazo. Total price : precio total. Unit price : precio unitario. PRINCIPAL : Capital. PRIVITY : Complicidad. PROBABILITY : Probabilidad. PROFIT : Beneficio, ganancia. PROFIT SHARING PLAN : Plan de participacin en las utilidades. PROHIBITED : Prohibido. PROMISSORY NOTE (P/N) : Pagar. PROMPT NOTICE : Aviso inmediato. PROOF OF LOSS : Prueba del siniestro. PROPELLER : Hlice. PROPOSAL FORM : Propuesta de celebracin de un contrato. PRO RATA : A prorrata. PROVISION : Clusula, estipulacin. PROXIMATE CLAUSE : Causa directa. to PURCHASE : Comprar. PURCHASE : Compra. PURCHASE ORDER : Nota de pedido / orden de compra. PURCHASER : Comprador.

Quota: cupo QUALIFIED RECEIPT : Recibo condicionado / recibo con reservas. QUALITY : Calidad. QUALITY CERTIFICATE : Certificado de calidad. QUANTITY : Cantidad. QUAY : Muelle. QUOTATION : Cotizacin. QUOTATION REQUEST : Pedido de cotizacin / pedido de precios. QUOTE : Cotizacin / trmino utilizado para indicar el comienzo de un texto copiado.

Rate of growth: rata de crecimiento Rate of interest: rata de inters Rate of return: tasa de rentabilidad Rate: ndice Raw material: materia prima Real interest: inters real Receipt: recibo

Recession: desaceleracion Reciprocal trade: acuerdo comercial Redemption: amortizacin Repayment: reembolso Refund: reembolso Rentability: rentabilidad Required return: retorno sobre la inversin Return on assets: retorno sobre activos Return on equity: retorno sobre el patrimonio Revolving found: fondo de rotacin Roucher: comprobante Runaway inflation: inflacin galopante RADAR MAST : Palo de radar. RADAR SCANNER : Antena radar. RADIOACTIVE SUBSTANCES : Sustancias radioactivas. RAIL TRANSPORT : Transporte ferroviario. RANCE agent : agente de seguros. RANGE LIGHT : Luz de alcance. RATE : Tarifa. Class rate, with reduction : tarifa de clase inferior a la normal. Class rate, with surcharge : tarifa de clase superior a la normal. Commodity rate : tarifa especificada. Specific Commodity Rate : tarifa para mercadera especfica. Temporary rate : tarifa temporaria. RATE CLASS : Tarifa de Clase. RATE OF EXCHANGE : Tasa de cambio. RATE OF INTEREST : Tasa de inters. RAW MATERIAL : Materia prima. REASONABLE DISPATCH : Prontitud razonable. REBELLION : Rebelin. RECEIPT : Recibo. RECOVERABLE : Indemnizable. RED LABEL : Etiqueta roja (mercaderas peligrosas). REEL : Carrete. REGULAR MEDICAL INSURANCE : Seguro que cubre gastos mdicos extraordinarios. REIMBURSEMENT : Reembolso. Additional reimbursement : reembolso adicional. Direct reimbursement : reembolso directo. General reimbursement : reembolso general. Indirect reimbursement : reembolso indirecto. REIMPORT : Reimportacin. REINSTATEMENT : Rehabilitacin (de pliza). REINSURANCE : Reaseguro. to REJECT : Rechazar. REJECTION : Rechazo. REMITTANCE : Remesa. RENTAL CONTAINER : Alquiler de contenedor. REPAYMENT : Reembolso.

REPAYMENT GUARANTEE : Garanta de reembolso. REPLACEMENT COST : Valor de reposicin. REPLACEMENT COST INSURANCE : Seguro que cubre gastos de reposicin. REPORTING FORM : Pliza por declaraciones. to RESCIND : Rescindir. to RESHIP : Reembarcar. RESHIPMENT : Reembarque. RESTRAINT : Restriccin. RESTRAINTS OF PRINCES AND RULERS : Restricciones impuestas por la autoridad. RETAIL : Venta minorista. RETAIL PRICE : Precio minorista. RETAILER : Vendedor minorista. REVOCATION : Revocacin. REVOLUTION : Revolucin. REVOLVING CREDIT : Crdito rotativo. RIDER : Suplemento, endoso. RIDERS : Clusulas particulares adicionales. RIGHTS : Derechos. RIOT : Tumulto, alzamiento. RISK : Riesgo. Credit risk : riesgo de crdito. Extraordinary risk : riesgo extraordinario. Manufacture risk : riesgo de fabricacin. ROAD TRANSPORT : Transporte por carretera o rodoviario. ROTOR SHIP : Barco de rotores. ROUND TRIP : Modalidad del fletamento a tiempo por la cual el armador fletante cede el buque por un perodo expresamente no determinado, sin dar al fletador la opcin de apartarse de dichas zonas sin su previo consentimiento. ROUTE : Trayecto. ROYALTY : Canon pagado al creador de un producto por el derecho de utilizarlo en su provecho. RUDDER : Timn.

Sale: venta Security: seguridad Set back: contratiempo Settlement: saldos Share turnover: movimiento accionario Share: accin Shareholder: accionista Shares of stock: acciones Shares outstanding: accin en circulacin Short term loan: prstamo a corto plazo Simple interest: inters simple Sinking found: fondo de amortizacin Speculation: especulacin Statement of accounts: estado de cuentas Stock company: compaa annima

Stock corporation: compaa annima Stock exchange: bolsa de valores Stock holder: accionista Stock holders: patrimonio Stock index: indicador burstil Stock market: bolsa de valores Stock pile: acumulacin de inventarios Stock: capital Stockbroker: corredor de bolsa Storing: almacenamiento Sum: suma Supply: oferta Surcharge: recargo Surrender value: valor de salvamento Surtax: sobretasa Swap: cambalache SACK : Saco / saqueo. SAFETY : Seguridad. SAID BY SHIPPER TO CONTAIN : Dice contener segn el cargador. SAID TO WEIGHT : Dice pesar. SALVAGE : Salvamento. SAMPLE : Muestra. SAMPLE ORDER : Pedido de muestra. SCRAP VOYAGE : ltimo viaje de un buque. SCUTTLED SHIP : Buque que se fue a pique. SEA WATER : Desgaste natural por el uso del buque. SEA WAYBILL : Documento de embarque martimo. SEAWORTHINESS : Navegabilidad. SEAWORTHINESS CERTIFICATE : Certificado de navegabilidad. SEIZURE : Apoderamiento. SELLER : Vendedor. SENDER : Remitente. SET : Juego (de documentos). Complete set : juego completo. SETTLEMENT OPTIONS: Opciones de pago. SHEER : Arrufo. SHIPPING agent : agente martimo. to SHIP : Embarcar. SHIP : Buque. SHIPMENT : Expedicin / embarque. Partial shipment : embarque parcial. SHIPOWNER : Armador propietario. SHIPPER : Cargador, fletador, expedidor. SHIPPING COMPANY : Compaa naviera. SHIPPING DOCUMENT : Documento de embarque. SHIPPING NOTE : Nota de embarque. SHIPWRECK : Naufragio. SHORT DELIVERY : Entrega menor que la cantidad solicitada.

SHORT FORM : Abreviado. SIDE LIGHTS : Luces de costado.

Tax: impuesto Technical study: estudio tcnico To debit: adeudar To go into debt: contraer deuda To owe: adeudar Trade: comercio Trading year: ejercicio econmico Transaction: operacin Transport: transporte Turn over: rotacin

Unemployment: desempleo Up turn: alza

Valorization: valorizacin Value added network: red de valor agregado Value engineering: generacin de valor Venture capital: capital de riesgo

Wholesaler: mayorista Winery: bodega Winset on line: bolsa electrnica Working capital: capital de trabajo

SPECIAL VOCABULARY - ENGLISH TO SPANISH

corporate - de la empresa hierarchy - jerarquia Board of Directors - Consejo de Administracin business affairs - asuntos de negocios corporation - sociedad annima, corporacin Chairman of the Board - Presidente del Consejo de Administracin CEO - Consejero Delegado develop - desarrollar Vice-President - Vicepresidente (mximo directivo por debajo del Consejero Delegado) sales - ventas human resources - recursos humanos accounting - contabilidad finance - finanzas support department - departamento de apoyo IT department - departamento de informtica purchasing department - departamento de compras

projects - proyectos R&D - investigacin y desarrollo tags - etiquetas Manner - the way that something is done or somebody behaves - forma. Boost - something that helps something else - estimular, fomentar. Propel - to push or move something somewhere, often with a lot of force - lanzar. Survey - an investigation of opinions done by asking questions - encuesta. How you look - your appearance - tu aparencia. Corporate Ladder the hierarchical structure of a company. The higher you are up the ladder, the more senior you are - jerarqua corporativa. Neglect - to not pay enough attention to something - desatender. Performance - how well or badly something is done - rendimiento, interpretacin. Smart - having a clean, tidy and stylish appearance - elegante. Outfit - set of clothes worn for a particular occasion or activity - conjunto. Eye Contact - when two people look at each other's eyes at the same time - contacto visual. To keep people on their toes to keep people attentive and prepared - hacer que las personas presten atencin. Afterwards - at a later time - despues. Ensure - to make sure that something happens - asegurar. Rhetorical questions - questions asked to produce an effect and not to get an answer - preguntas retricas. Likely - probable or expected - probable. Background - the context and circumstances of the presentation - fondo. To bear in mind to remember a piece of information when you are making a decision or thinking about a matter - ten lo presente. To start off on the the right foot to begin a project or challenge in an effective way - empezar con buen pie. You may have noticed - It is probable that you noticed before now (having the consequence in the present that now you know what the author is speaking about). - puede que te hayas dado cuenta. Be applicable to - affecting or relating to a person or thing; is usable, appropriate and relevant to. aplicable a. Invaluable - extremely useful. - muy til, valor incalculable. Just wait - to simply remain in expectation. - simplemente espera. Allow - permit. - permitir. Ad hoc - improvised. - improvisado. Unscripted - Improvised. - improvisado. Beforehand - in advance of something, earlier. - de antemano. Learn by heart - memorize. - memorizar. Timing - the ability to do something at the right time. - sincronizacin, ritmo, la habilidad de hacer algo en el mejor momento. Within reach - near enough so that you can touch it or pick it up. - a tu alcance. The best chance - a very good possibility. - la mejor oportunidad. Giving yourself the opportunity - making it possible for you. - dndote la posibilidad. Get down to business - start work on. - entrar en materia, ir al grano, ponerse manos a la obra. allow: permitir Furthermore: also to say something in a language other than your own: to say something in adifferent language. To think on your feet: to make a quick decision or give an answer quickly. To ease your way (in context): to begin an activity in a way that makes it more comfortable or easier. To get over: to feel better after something or someone has made you unhappy or nervous.

Nerve-racking / nerve-wracking: describes something that is difficult to do and causes a lot of worry for the person involved in it. to rehearse: to practice. (to pre-rehearse - to practice beforehand) To put across: to express your ideas and opinions clearly so that people understand them easily. Verbatim: using exactly the same words as were originally used. to move on - to continue with. to go back - to return. To digress: to move away from the main subject you are writing or talking about and to write or talk about something else. To sum up: to describe or express briefly the important facts or characteristics about something or someone. to point out - to make aware of, sealar. to deal with - to handle, tratar. to overcome - to succeed in dealing with a problem, superar. time-consuming - Something that takes a long time to do. motivate action - Encourages people to do something. put yourself in their shoes - Imagine the situation from somebody elses perspective . background information - Information about the area youre writing about that helps the reader. subject matter - The area or topic you're writing about. reach a conclusion - To arrive at a conclusion deliver your recommendations - To communicate your main ideas jot down - Write down something skim read - Read quickly searching for main or key information executive summary - Main summary grabbing the attention of - To get the attention of logical flow - To follow a logical order proof readers - People paid to read motivating staff - motivating the workers at a company. - motivando los empleados. a good while - a long time. - un buen rato. counter - the "bar" where you pay for things. - mostrador. a purchase - a buy. - una compra. I assure you - I am sure and you should be also. - te aseguro. word of mouth marketing - marketing consisting of people telling each other. - marketing del boca a boca. customer service - work that increases the value that buyers receive from their purchases. - servicio al cliente. grumpy - irritable. - malhumorado. growling - making a low threatening sound like an animal (for example: a tiger). - gruendo. pats on the back - a soft friendly open handed hit on the back. - palmaditas en la espalda. tips - practical advice. - consejos. morale - the general motivated attitude of a group of workers. - moral (en el sentido de alentar). cheerful - happy. - alegre. fair - just. - justo. perform - to do something well. - rendir. leadership - the capacity to get people to do things. - liderazgo. what makes you tick - the thing that motivates you to do something. - lo que te hace funcionar. rewarding system - the method the employer uses to motivate his workers. - sistema de recompensa. stock options - the right to buy stocks at a specific price. - opcin de compra de acciones profit sharing scheme - A system by which workers receive part of the profits of a company. programa de reparto de beneficios.

in touch - in contact. - en contacto. maternity leave - a scheme by which a pregnant female worker can stay home with pay. - baja por maternidad Work-life balance - making sure you dont let stress at work affect your health. - equilibrio entre la vida y el trabajo. Whisper - to speak in a soft, quiet way. - susurrar. Techies - IT (information technology) workers or people good with technology. - entusiastas de los ordenadores o informticos. Spend time in meetings - to use time in meetings. - pasar tiempo en reuniones. At least - not less than - al menos. Complain - to say that you are irritated or unhappy because of something - quejarse. Waste of time - spending time badly - prdida de tiempo. It's not rocket science - it is something that is simple and common sense. - es algo simple o no muy difcil como lo sera la ciencia de los cohetes. Tips - helpful practical advice - consejos prcticos. Compile tips - to gather or bring together different tips. - recopilar, reunir consejos prcticos. Dig deep - analyse in more detail the answers to your questions. - analizar ms profndamente las respuestas a tus preguntas. Issues - problems or worries that somebody has about something. - asuntos, cuestiones. Tools - an instrument that helps you do something. - herramientas. Talking over a coffee - to talk about something informally in a stress-free place. - hablar informalmente sobre algo en un bar o similar. Achieve - to be successful in reaching an objective. - lograr. Attendee - a person who attends an event. - asistente. Painlessly - in a way that is without pain. - de forma indolora, sin sufrimiento. Invitees - the people who are invited to an event. - invitados. Background information - information that is essential to understanding a situation or problem. informacin que es esencial para entender una situacin o problema. Keep it brief - to do something in a way that doesn't last very long. - hacerlo breve. To the point (stick to the point) - to keep talking about the main topic set for a conversation without getting distracted. - mantenerse centrado en la cuestin principal de la conversacin. Make sure - to establish something without a doubt. - asegurarse. Book the meeting room - to reserve the meeting room. - reservar la sala de reuniones. Meeting agendas - a list of major points/issues to be discussed in the meeting. - orden del da. Rambling - not focusing on one point at a time. - que divaga. Irrelevancy - the lack of a relation of something to the matter at hand. - irrelevancia. Constrained - to restrain or limit. - limitar. Chair - group leader. - presidente. Commitment - a promise to do something. - compromiso. Action points - follow-up actions people have agreed to do. - puntos de actuacin. Turn up - to appear or come. - aparecer o llegar. Motivation plummets - Motivation drops quickly. - la motivacin cae en picado. Take the meetings seriously - to respect the meetings. - tomar las reuniones en serio. Over stretched - too much work to do at one time. - abrumado con mucho trabajo. Shoddy work - badly done work. - chapuza. Taking meeting minutes - writing down everything that is said by everybody in the meeting. levantar actas. Clue - evidence that helps solve a mystery. - pista. Keep meeting minutes accurate - write the notes of the meeting correctly. - mantener la exactitud de las actas. Tongue-tied - not being able to talk because of nerves. Successfully - in a satisfactory way. - de una forma satisfactoria, con xito.

Afterwards - after something. - despus. Take a deep breath - to breathe one time deeply. - respira hondo. Lack manners - to not behave in a correct and proper way. - ser maleducado. In the heat of the moment - in an intense emotional moment. - en la excitacin o nerviosismo del momento. Make issues personal - to feel personally attacked. - tomrselo de forma personal. Make personal comments - to insult or attack in a personal way. - insultar o atacar de forma personal. Keeping things objective - to act and think in a rational way. - mantener la objetividad de la situacin. Confrontational - to be argumentative. - polmico. Not the best way - there are better ways to do something. - no es la mejor manera. Ground rules - meeting rules that everybody agrees to. - las reglas establecidas para la reunin. Remind people - to help people to remember something. - recordar algo a alguien. argue - argumentar brand - marca advertising - publicidad brand awareness - notoriedad de marca huge - enorme publicity - exposicin meditica that best fits you - el que mejor te encaje adventurous - aventurero target - objetivo reach - alcance news - noticia find out - enterarse bring this down to around - reducirlo a aproximadamente keep you going - mantenerte press release - nota de prensa published - publicado customers - clientes prospects - clientes potenciales handouts - folletos fliers - folletos improve - mejorar likelihood - probabilidad widespread - extendido skills training - formacin de habilidades making the most - aprovechando improve - mejorar room for improvement - mejorable outline - apuntar, describir tips - consejos smile - sonreir objections that may arise - objeciones que puedan surgir there is no rush - no hay prisa calmness - tranquilidad confidence - confianza a touch too slow - un poco demasiado despacio just the right speed - justo la velocidad correcta don't waste time - no pierda el tiempo take notes - toma notas

concisely - conciso avoid - evite shrillness - tono alto mouthpiece - micrfono del telfono chin - barbilla slamming down the receiver - colgar con fuerza el auricular slow pace - paso lento Guarantee - A promise or something that insures that something else will happen. Chicken Researcher - Someone who is afraid to meet or speak to people when researching. Jargon or buzz words - Frequently used terms and words related to a specific sector, industry or career. To paint a picture in your mind - Construct a detailed profile or image of something or someone in your mind. To get your support - To find sympathy, help and encouragement (usually from friends and family). To put pressure on someone - To strongly persuade someone to do something, causing anxiety. To resent somebody - To remain angry with somebody about something that happened. Apology - A word or phrase saying that you're sorry for something you've done. Open-minded and fair - Willing to listen to and accept other ideas and treating everyone equally. To make judgements about people - To form opinions about people. To make the right first impression - To give a good image of yourself when you meet them. A firm but gentle handshake - Shaking someone's hand in a positive and soft way. Pacing - Matching or copying the speed at which someone talks, runs, walks, moves, etc. Read the body language of somebody - To understand what somebody is thinking from their body movements. Subtly - In a way that is indirect and clever, and not very noticable or obvious. To lead the interviewer toward something - To guide someone towards a specific topic or issue in a conversation. Lean forward - Move only your upper body closer to something or somebody. Never ever - This phrase means "never," but with extra emphasis. Tarnishes your image - Something that makes your image look bad. To enhance - To further improve or increase the quality of something. Flattery - To give someone compliments. Fake - False and artificial. A follow-up letter - This is a letter that you write after your interview to ask for or about more information about the job. complaining - protestando lack - falta unused - inutilizado tips - consejos following - siguientes top priority - prioridad mxima add value - aade valor achieve your goals - conseguir tus metas in mind - tener en cuenta make the most - aprovechar spend time - emplear tiempo highly recommend - muy recomendado to-do list - lista de tareas pendientes tasks - tareas tool - herramienta time management - gestin de tiempo goals - metas

reward - recompensa effectiveness - efectividad efficient - eficiencia tedious - tedio sticking to your to-do list - mantenerse al la lista de tareas founder - fundador ad - advert - advertisment - anuncio advertising agency - agencia de publicidad take advantage - aprovechar mistakes - errores consumer - consumidor point out - sealar no-one - nobody - nadie rejected - rechazado I reckon - Yo opino quite common - bastante comn quest - bsqueda brand - marca reach - alcance target - objetivo unsustainable claims - reclamos insostenibles prove - probar (proporcionar evidencias no testear) instead of - en vez de campaign - campaa qualitative targeting - alcanzar un pblico objetivo cualificado useless - intil copy - texto (de un anuncio) ingenious - ingenioso persuasive - convincente manner - forma o manera spend all day - pasar todo el da

CIBERGRAPHY

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