Source | Target | a consumer price index | IGP (Índice Geral de Preços) |
a document for collection of federal revenue | DARF (Documento de Arrecadação de Receitas Federais) |
a federal excise tax on the manufacturing of goods | IPI (Imposto sobre Produtos Industrializados) |
a federal financial operations tax | IOF (Imposto sobre Operações Financeiras) |
a purchasing pool through which a group of people pay monthly installments on a certain item (e.g. a car) so that every month the group can afford to buy one of the items, which is then awarded by draw to one of the group members. There is a fee charged by the pool administrator but no interest. | consórcio |
a simplified taxation system designed for mini or small Brazilian business | Simples Nacional |
a state value-added tax on services and circulation of goods | ICMS (Imposto sobre Circulação de Mercadorias e Serviços) |
AAE (Advance Against Exchange) | ACC (Adiantamento sobre Contrato de Câmbio) |
account statement | extrato de conta |
accountant | contador |
accounting | contabilidade |
accounts payable | contas a pagar |
accrual basis | regime de competência |
accrued | acumulado, provisionado |
administrative rule, directive | portaria |
advance against draft presentation | ACE (Adiantamento sobre Cambiais Entregues) |
advances | adiantamentos |
advertising | propaganda |
advertising | publicidade |
affiliated | afiliado |
allowance | reserva, fundo, subsídio |
amalgamation, merger | fusão (de empresas) |
amendment | emenda (alteração de contrato) |
an official government index number used for inflation adjustments | UFIR (Unidade Fiscal de Referência) |
another federal tax levied on corporations for the financing of social security | CSLL (Contribuição Social sobre o Lucro Líquido) |
applicable | aplicável, que se refere à ... |
arbitrage, purchase and sale of security for profit | arbitragem |
articles of incorporation and bylaws (used primarily for corporations) | contrato social |
articles of incorporation and bylaws (used primarily for NGOs) | estatutos |
assets | ativo |
attached, enclosed | anexo |
attorney's fees, lawyer's fees | honorários advocatícios |
audit adjustment | ajuste de auditoria |
auditing | auditoria |
autonomous public corporation, autonomous agency | autarquia |
average | média |
balance of payments | balança de pagamentos |
balance sheet | balancete |
bankrupt | falido |
bankrupt | quebrado |
bankruptcy | falência |
bearer share | ação ao portador |
bid, bid bond | carta-oferta |
bidder | licitante |
bonus | gratificação |
book value | valor contábil |
borrowing | empréstimo (recebido) |
branch, branch office | filial |
Brazilian Institute of Accountants | IBRACON (Instituto Brasileiro de Contabilidade) |
Brazilian limited liability company (LLC). Usually abbreviated to 'Ltda.' | sociedade limitada |
breach of contract | quebra de contrato |
break-even point | ponto de equilíbrio |
budget | orçamento (planejamento financeiro) |
building | prédio |
buildings | construções |
business community | empresariado |
business corporation (EUA), public limited company (UK), joint stock company (other countries) | sociedade anônima |
business day, working day | dia útil |
business writing, business letters | correspondência comercial |
buying commission | comissão (sobre compras) |