Documentos de Académico
Documentos de Profesional
Documentos de Cultura
CURSO: INGLES I
FOTO
AUTOR:
Lescano Ramos Víctor Ricardo
DOCENTE:
Mg. Zegarra Angulo, Betty Luz.
2021 – CICLO II
0
PRESENTACION
1
INDICE
Presentacion ……………………………………………………………………………… 1
Accountant…………………………………………………………………………………4
Accounting book …………………………………………………………………………..5
Accounting entry …………………………………………………………………………..6
Accounts receivable………………………………………………………………………..7
Active ……………………………………………………………………………………..8
Advance of money ……………………………………………………………………….. 9
Audit ……………………………………………………………………………………..10
Balance …………………………………………………………………………………..11
Bonus……………………………………………………………………………………..12
Budget……………………………………………………………………………………13
Business…………………………………………………………………………………..14
Business name……………………………………………………………………………15
Business day……………………………………………………………………………..16
Capital …………………………………………………………………………………..17
Cash……………………………………………………………………………………...18
Cash flow………………………………………………………………………………..19
Commission……………………………………………………………………………..20
Cost……………………………………………………………………………………..21
Credit……………………………………………………………………………………22
Credit line……………………………………………………………………………….23
Debit…………………………………………………………………………………….24
Debtor…………………………………………………………………………………...25
Deposit…………………………………………………………………………………..26
Directory………………………………………………………………………………...27
Egress……………………………………………………………………………………28
Expenses…………………………………………………………………………………29
Expiration………………………………………………………………………………..30
Fee………………………………………………………………………………………..31
File……………………………………………………………………………………….32
Finished godos…………………………………………………………………………..33
2
Fraud………………………………………………………………………………34
Goods………………………………………………………………………………35
Heritage……………………………………………………………………………36
Income……………………………………………………………………………..37
Invoice……………………………………………………………………………..38
Loan………………………………………………………………………………..39
Merchandise………………………………………………………………………..40
Overdraft……………………………………………………………………………41
Passive………………………………………………………………………………42
Profitability………………………………………………………………………….43
Profits……………………………………………………………………………….44
Purchases……………………………………………………………………………45
Rate………………………………………………………………………………….46
Refund……………………………………………………………………………….47
Salary to pay………………………………………………………………………….48
Sales…………………………………………………………………………………..49
Stockholder…………………………………………………………………………..50
Supplies………………………………………………………………………………51
Taxes…………………………………………………………………………………52
Utility………………………………………………………………………………...53
Conclusiones ………………………………………………………………………...54
Referencias ………………………………………………………………………….55
3
ACCOUNTANT n
/ əˈkount(ə)nt/
Contador
4
ACCOUNTING BOOK n
/ əˈkoun(t)iNG bo͝ok/
Libro contable
Definition: The accounting books are used so that companies and freelancers can keep an
orderly accounting that allows them to chronologically follow all their administrative and
commercial operations.
Definicion: Los libros contables sirven para que empresas y autónomos pueda llevar
una contabilidad ordenada que les permita seguir cronológicamente todas sus operaciones
administrativas y mercantiles.
Example: The accountant asked them to bring the company's accounting books to the
meeting.
Ejemplo: El contador les pidió que llevaran a la reunión los libros contables de la empresa.
5
ACCOUNTING ENTRY n
/ eˈkaʊntiŋ ˈentri/
Asiento contable
Definition: An entry is an entry in the ledger that reflects the economic movements of a
person or institution.
6
ACCOUNTS RECEIVABLE n
/əˈkounts rəˈsēvəbəl/
Definition: records is responsible for increases and decreases from the sale of items other
than goods or provision of services exclusively to credit documented.
7
ACTIVE n
/ˈaktiv/
Activo
Definición: es un bien tangible o intangible que posee una empresa o persona natural.
Ejemplo: Tener activos en contabilidad, es mejor que los pasivos con intereses.
8
ADVANCE Of MONEY n
/edˈvens av ˈmani/
Adelanto
Definicion: Un anticipo es una cantidad que un cliente paga por adelantado a cuenta de una
futura compra.
9
AUDIT n
/ ˈôdət/
Auditoría
10
BALANCE n
/ˈbaləns/
Balance
Definition: This is the state that reflects the situation of an entity's equity at a given time.
The balance sheet is structured through three heritage concepts, the Asset, the Liabilities
and the Net Equity, each developed into groups of accounts that represent the different
assets.
11
BONUS n
/ˈbōnəs/
Bonificación
Example: I just got paid a splendid bonus and I want to invest it in style.
Ejemplo: Me acaban de pagar una bonificación espléndida y quiero invertirla por todo lo
alto.
12
BUDGET n
/ ˈbagɪt/
PRESUPUESTO
Definition: This is the forecast of expenditure and revenue for a certain period, usually one
year. It enables businesses, governments, private organizations and families to prioritize
and assess the achievement of their goals.
Example: The budget is used to calculate the final cost of the object.
13
BUSINESS n
/ˈbiznəs/
Empresa
14
BUSINESS NAME n
/ ˈbɪznes neɪm/
Razón social
Definition: The company name is the name that your company will have and is linked to
the RUC.
Example: The company name of my business will be Hermanos Lescano y Falla S.R.L.
15
BUSINESS DAY n
/ ˈbiznəs/
Día hábil
Definition: They are business days, those included from Monday to Friday, without
considering holidays or holidays.
Definicion: Son días hábiles, los comprendidos de lunes a viernes, sin considerar feriados
o festivos.
16
CAPITAL n
/ˈkapədl/
Capital
Definition: Net assets of a company, company or similar figure, including the original
investment and all profits and profits on it. Amount invested in the company.
17
CASH n
/ kaSH/
Efectivo
18
CASH FLOW n
/ ˈkaSH ˌflō/
Flujo de caja
Definition: Cash flow refers to the net outflows and inflows of money that a company or
project has in a given period.
Definicion: El flujo de caja hace referencia a las salidas y entradas netas de dinero que
tiene una empresa o proyecto en un período determinado.
19
COMMISSION n
/kəˈmiSHən/
Comisión
20
COST n
/ kôst/
COSTO
COSTO: Valor cedido por una entidad para la obtención de bienes o servicios. Todos los
gastos son costos, pero no todos los costos son gastos.
COST: Value assigned by an entity for obtaining goods or services. All expenses are costs
but not all costs are expenses.
21
CREDIT n
/ˈkredət/
CREDITO
Definition: Part of a voucher posted on the right side of the major account journal. Sales or
purchases accompanied by a payment promise after the date they are made.
Definición: Parte de un asiento registrado en el lado derecho del diario de la cuenta mayor.
Ventas o compras acompañadas de una promesa de pago posterior a la fecha en que se
realizan.
22
CREDIT LINE n
/ˈkredet laɪn/
Línea de crédito
Definicion: Una línea de crédito es una cantidad de dinero que una entidad financiera
pone a disposición del cliente durante un período de tiempo
23
DEBIT n
/ ˈdebit/
Debito
Definition: Refers to money that is already owned by the client, who has change in a bank
account, contrary to credit, where the money used is given.
24
DEBTOR n
/ˈdedər/
Deudor
Definition: A debtor is the natural or legal person who must comply with an obligation or
with the payment of a debt that has been voluntarily contracted with another person, called
a creditor.
Definicion: Un deudor es la persona física o jurídica que debe cumplir con una
obligación o con el pago de una deuda que se ha contraído voluntariamente con
otra persona, denominada acreedor.
25
DEPOSIT n
/ deˈpɑzɪt /
Depósito
Definition: A bank deposit is a financial operation where a person gives money to the Bank
to be kept and immobilized, in exchange for receiving a return on that money.
Definicion: Un depósito bancario es una operación financiera donde una persona entrega
dinero al Banco para que se lo guarde y lo inmovilice, a cambio de recibir una rentabilidad
por ese dinero.
26
DIRECTORY n
/diˈrektərē/
Directorio
Example: The chairman of the board did not show any emotion.
27
EGRESS n
ˈēˌɡres
Egreso
28
EXPENSES n
/ɪkˈspensez/
Gastos
29
EXPIRATION n
/ ˌekspeˈreɪʃen /
Vencimiento
Definition: Compliance with the term or end of a period set for a debt, an obligation or a
contract.
Definicion: Cumplimiento del plazo o fin de un período fijado para una deuda, una
obligación o un contrato.
Example: tomorrow is the due date for the submission of the information.
30
FEE adj.
/ˈɑneˌreri/
Honorario
Definition: Amount of money that corresponds to a person for the work done.
Definición: Cantidad de dinero que corresponde a una persona por el trabajo realizado.
Example They also offer you a hefty fee for your work.
31
FILE n
/faɪl/
Archivo
Definition: Building or premises where the ordered and classified documents produced by
an institution, personality, etc. are kept.
32
FINISHED GODOS n
/ ˈfɪnɪʃt ˈprɑdəkts/
Productos terminados
Definition: A finished product is any good that has completed its manufacturing process,
but has not yet been sold or distributed to the end customer.
33
FRAUD n
/ frôd/
Fraude
Definition: Economic deception with the intention of obtaining a benefit, and with which
someone is harmed.
34
GOODS n
/ɡo͝odz/
Bienes
35
HERITAGE n
/ ˈherədij/
Patrimonio
36
INCOME n
/ˈinˌkəm/
Ingresos
Definition: Money or monetary equivalent that is earned or received as a counter item for
the sale of goods and services.
Definición: Dinero o equivalente monetario que es ganado o recibido como contra partida
por la venta de bienes y servicios.
37
INVOICE n
/ ˈinˌvois/
Factura
Definition: Account in which the purchased goods or services received are detailed, along
with their quantity and amount, and which is delivered to whoever must pay for it.
38
LOAN n
/ lōn/
Préstamo
39
MERCHANDISE n
/ merchandise/
Mercaderías
Definition: A merchandise is any good that can be traded, whether physically or not,
through economic activities known as the purchase and sale of merchandise or
merchandise.
Example: The supermarkets were still packed with merchandise, as during the dictatorship.
40
OVERDRAFT n
/ ˈōvərˌdraft/
Sobregiro
Definition: An overdraft happens when you don't have enough money in your account to
cover a transaction and the bank pays it anyway.
Definicion: Un sobregiro sucede cuando usted no tiene suficiente dinero en su cuenta para
cubrir una transacción y el banco la paga de todos modos.
41
PASSIVE adj.
/ˈpasiv/
Pasivo
Definition: The funds owed by a bank. The biggest liability for a bank is its customers'
deposits.
Definición: Los fondos que debe un banco. El pasivo más grande para un banco son los
depósitos de sus clientes.
42
PROFITABILITY n
/ ˌprɑfɪteˈbɪlɪti/
Rentabilidad
Definition: Relationship between the benefits provided by a certain operation or thing and
the investment or effort that has been made; when it comes to financial performance; it is
usually expressed in percentages.
Definicion: Relación existente entre los beneficios que proporciona una determinada
operación o cosa y la inversión o el esfuerzo que se ha hecho; cuando se trata del
rendimiento financiero; se suele expresar en porcentajes.
43
PROFITS n
/ ˈprɑfɪts/
Ganancia
Example: If the gain is great, the risk is great, and you have to accept it.
44
PURCHASES v
/ purchase/
Compras
Definition: Act because an economic agent acquires the domain of a good (or receives a
service) against the payment of a price.
Definición: Acto por que un agente económico adquiere el dominio de un bien (o recibe
un servicio) contra el pago de un precio.
45
RATE n
/ rāt/
Tasa
Definition: Relative price of the goods and services of an economy with respect to those of
a group of countries with which commercial transactions are carried out.
Definicion: Precio relativo de los bienes y servicios de una economía con respecto a los de
un grupo de países con los cuales se realizan transacciones comerciales.
46
REFUND n
/ ˈriˌfand/
Reembolso
47
SALARY TO PAY n
/ ˈsæleri tu peɪ/
Salarios a pagar
Definition: Salary payable represents money owed to employees. The salary paid to the
worker represents an expense for the company. The company uses the employee to provide
a product or service to the customer.
Definicion: El salario por pagar representa el dinero que se adeuda a los empleados. El
salario pagado al trabajador representa un gasto para la empresa. La empresa utiliza al
empleado para proporcionar un producto o servicio al cliente.
48
SALES n
/ seɪlz/
Ventas
SALES: From an accounting and financial point of view, the sale is the total amount
charged for products or services rendered.
49
STOCKHOLDER n
/ ˈstɑkˌhoʊldər/
Accionista
Definition: A shareholder is the natural or legal person who owns one or more shares of a
company on the stock market.
Definicion: Un accionista es la persona física o jurídica que posee una o más acciones de
una empresa en la bolsa de valores.
50
SUPPLIES npl
/ seˈplaɪz/
Insumos
Example: There were many open side tunnels in the rock, and they were filled with
equipment and supplies.
Ejemplo: Había muchos túneles laterales abiertos en la roca, y estaban llenos de equipos
e insumos.
51
TAXES n
/ ˈtæksez/
Impuestos
Definition: It is a type of tax (generally pecuniary obligations in favor of the tax creditor)
governed by public law.
52
UTILITY adj
/ juˈtɪleti/
Utilidad
Definition: Utility is the measure of satisfaction by which individuals value the choice of
certain goods or services. In its broadest concept, we refer to utility as the interest or
benefit that is obtained from the enjoyment or use of a particular good or service.
Example: Due to the large sales the companies will give us good profits.
Ejemplo: debido a las grandes ventas las empresas nos entregaran buenas utilidades.
53
CONCLUSIONES
54
REFERENCIAS
Ringteacher (2019) Aprenda ingles con nuestros materiales didactivos. Recuperado de:
https://www.ringteacher.com/materiales-didacticos/ingles-
administrativo/vocabulario-sobre-contabilidad-en- ingles/
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