Finance and Accounting vocabulary - Vocabulário Financeiro e Contábil

There are some usual finances and accounting vocabulary below, translated to portuguese.

A

- AAE (Advances Against Exchange) - Denominação do conhecido ACC brasileiro, que refere-se a Adiantamento sobre Contrato de Câmbio;

- Accounts Payable - The part of a firm's liabilities, as shown in its "balance-sheet, consisting of bills received from suppliers on which payment is due but has not yet actually been made.

Resumindo, contas a pagar;

- Accounts Receivable - The part of a firm's assets, as shown in its balance-sheet, consisting of bills sent to costumers on which payment is due but has not yet actually been received.

Contas a Receber.

- Account Statement - É o Extrato de Conta, como chamamos no Brasil;

- Accrual Basis - Regime de Competência (contabilização pelo fato gerador);

- Accrued - Acumulado. Pode também ser usado como Provisionado;

- Advances - Designação para os adiantamentos;

- Allocate - Provisionar, fazer reserva;

- Allowance - Reserva, subsídio, fundo. É também utilizado para "mesada".

- Amalgamation  - Same meaning of merger. A combination of two or more firms into a single new firm. This takes over all the assets and liabilities of the merging firms; shares in the new firm are divided between the shareholders of the original firms on an agreed basis.

Em português, é o que denominamos Fusão.

- Arbitrage - Buying a good or asset in one market where price is low, and simultaneously selling in another market where price is higher. This doesn't involve taking any risk. It's called Interest Arbitrage when someone is borrowing in a market with lower interest rates and simultaneously lending in a market with higher ones.

No português, Arbitragem, ou seja, a obtenção de lucro pela diferença de preços ou taxas em mercados financeiros ou em bolsas.

- Articles of incorporation - Documento constitutivo, contrato social e estatutos. Amendment to the articles of incorporation - Alteração do contrato social

- Artificial Person - pessoa jurídica

- Assets - Ativo

- Audit Adjustment - Ajuste de auditoria