Translation glossary: Financial & Legal Glossary_Valsecchi

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& Compagnie (French)y Compañía 
English to Spanish
(AE) Health Maintenance Organizations (HMOS) / Privately Funded Health CoveragePrepagas 
English to Spanish
(Debt) Retirement / DeletionBaja 
English to Spanish
(French) MonsieurSeñor 
English to Spanish
(FT). early extinguishment of debtextinción temprana de deuda. 
English to Spanish
(net)book valueneto resultante, valor en libros 
English to Spanish
(on) leave(estar de) licencia 
English to Spanish
(PCGA). GAAS (Generally Accepted Auditing Standards)Principios de Auditoría Generalmente Aceptados. 
English to Spanish
(share) exchange ratioRelación de canje 
English to Spanish
(transformation of debts secured by a mortgage into negotiable bonds or securities)Titulización / Titularización (transformación de deudas hipotecarias en títulos o valores negociables) 
English to Spanish
... not foundno se pudo localizar ... 
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..., inclusive..., inclusive 
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3/2 Option®Opción 3/2 
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33% tax rate on a presumed income of 50%33% de tasa sobre una utilidad presunta del 50% 
English to Spanish
4 Cs4 Ces 
English to Spanish
4 Ps4 Pes 
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401 -K planplan de inversión para empleados. 
English to Spanish
A cheat, a fraud, a show-offChanta 
English to Spanish
A credit rating company that lists people who have failed to pay a credit, loan, etc.Veraz 
English to Spanish
A hooligan at a soccer matchBarra brava 
English to Spanish
a married womanSeñora casada 
English to Spanish
a multiple period resource reallocationreasignación de recursos a lo largo de múltiples períodos 
English to Spanish
a priori approachenfoque a priori 
English to Spanish
a priori assessmentevaluación a priori 
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A reformed, more flexible “corralito”, or alternatively, a stricter “corralito”Corralón 
English to Spanish
A transaction involving more than one paymentOperación que contemple más de un pago 
English to Spanish
AAA (American Accounting Association)Asociación Americana de contabilidad. 
English to Spanish
AACAAC 
English to Spanish
AARR (accrual accounting rate of return)tasa de retorno contable, retorno sobre la inversión. 
English to Spanish
abandoned propertypropiedad abandonada. 
English to Spanish
abandoneebeneficiario del abandono. abandonment abandono, desistimiento. abandonment clause cláusula de abandono. 
English to Spanish
abandonment losspérdida por abandono. 
English to Spanish
abaterebajar, anular, disminuir. abatement disminución, cancelación, rebaja, reducción. 
English to Spanish
abatement of debtsrebaja de deudas, disminución de deudas. 
English to Spanish
abatement of taxesrebaja de impuestos, disminución de impuestos. 
English to Spanish
ABB (activity-based budgeting)presupuesto por actividades, presupuesto basado en la actividad. 
English to Spanish
ABC (activity-based costing)costo basado en actividades, costeo por actividad. 
English to Spanish
ABC approachenfoque ABC 
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ABC cost systemsistema de costos ABC 
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ABC methodmétodo ABC. 
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ABC overhead costcostos indirectos conforme al enfoque ABC 
English to Spanish
abide by an agreement (to)atenerse a lo acordado 
English to Spanish
abilitycapacidad 
English to Spanish
abilitycapacidad 
English to Spanish
ABM (activity-based management)gestión basada en actividades, administración por actividad. 
English to Spanish
abnormal gainganancias extraordinarias. 
English to Spanish
abnormal losspérdidas extraordinarias. 
English to Spanish
abnormal spoilagedeterioro anormal, merma anormal, desperdicio anormal. 
English to Spanish
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