Advertisement = Publicidad

Aim = Objetivo

Applied = Solicitado

Assets = Activo

Auctioned = Subastados

Balance sheet = Balance

Bankruptcy = Bancarrota

Bill of exchange = Efecto comercial o letra de cambio

Bill of exchange discount = Descuento de efectos

Bond = Obligación (parte de un empréstito)

Book value of a share = Valor contable o valor teórico de una acción

Borrowed = Pedido prestado

Brand = Marca

Breakdown = Avería

Break-even point = Punto muerto o umbral de rentabilidad

Cash asset or cash = Disponible

Cash conversion cycle = Período Medio de Maduración

Cash-flow = Flujos de caja

Current account credit = Crédito

Current assets = Activo corriente

Current liabilities, short term liabilities or short term debts = Pasivo corriente

Cut-off point = Punto de corte

Damage = Deterioro

Decline = Declive

Develops = Desarrolla

Duties = Obligaciones

Earning = Ganancia

Equity = Recursos propios

Expenses = Gastos

Finished goods = Productos terminados

Flows = Flujos

Forecasted = Previstos

Framework = Marco

Fund = Fondo

Furniture = Muebles

Goods = Bienes

Goods in process = Productos en curso

Handing = Entrega

Huge = Enorme

Indebtedness = Endeudamiento

Internal Rate or Return (IRR) = Tasa Interna de Retorno

Investors = Inversores

Invoice = Factura

Invoicing = Facturación

Leasing = Arrendamiento financiero

Length = Duración

Lessee = Arrendatario

Level = Nivel

Liabilities = Pasivo u obligaciones

Loan = Préstamo o empréstito

Long term = Largo plazo

Long term capitals = Financiación básica

Long term resources = Recursos a largo plazo

Loss = Pérdida

Mall = Centro comercial

Market research = Investigación de mercados

Market segmentation = Segmentación de mercados

Maturity = Madurez

Negligible = Despreciable

Net Income of the period = Resultado del ejercicio

Net Present Value = Valor Actualizado Neto

Net Worth = Patrimonio Neto

Non-current assets = Activo no corriente

Non-current liabilities, long term liabilities or long term debts = Pasivo no corriente

Order = Pedido

Outcome = Resultado

Outflow = Salida

Outgoing shareholders = Socios salientes

Outlay = Inversión inicial

Outlet = Punto de venta

Output = Producción

Owe = Deber

Payback = Plazo de recuperación

Perishable = Perecederos

Planning = Planificación

Pre-emption right = Derecho de suscripción

Premium of issuing of shares = Prima de emisión de acciones

Profitability = Rentabilidad

Profits = Beneficios

Public Limited Company (PLC) = Sociedad Anónima (S.A.)

Purchase = Compra

Raw material = Materia prima

Receivables = Derechos de cobro

Refund = Devolución

Refund value = Valor de reembolso

Remaining = Remanentes

Retailer = Minorista

Return on assets = Rentabilidad económica

Revenues = Ingresos

Right of first refusal = Derecho de tanteo

Run out = Agotamiento

Running credits = Créditos de funcionamiento

Saving accounts = Cuentas de ahorro

Security = Título (acción, obligación, etc.)

Share capital or stock capital = Capital social

Share market = Cuota de mercado

Share price = Cotización bursátil

Shareholder or stockholder = Accionista

Shareholder’s equity = Recursos propios del accionista

Sheet metal = Chapa

Short term = Corto plazo

Statement = Afirmación

Stock breaking = Ruptura de stock

Stock Exchange = Bolsa

Stock Market = Mercado bursátil

Stocks of a product = Existencias de un producto

Stored = Almacenados

Sue = Demandar

Supplier = Proveedor

Survey = Encuesta

Training = Formación

Warehouse = Almacén

Wear = Desgaste

Wholesaler = Mayorista

Wood = Madera

Working capital = Fondo de maniobra

Yield = Rendimiento