Diccionario

1. GLOSARIO ESPAÑOL-INGLÉS DE PALABRAS Y EXPRESIONES ÚTILES CON ACTUALIZACIÓN PERIÓDICA
Última actualización: 05-09-2012
CONTIENE 4 214 PALABRAS Y EXPRESIONES CON EJEMPLOS DE USO EN CONTEXTOS TÍPICOS TOMADOS DE LA VIDA REAL
SPANISH-ENGLISH GLOSSARY OF USEFUL WORDS AND EXPRESSIONS WITH PERIODIC UPDATING
Latest updating: 09-05-2012
4 214 WORDS AND EXPRESSIONS WITH EXAMPLES OF USE IN TYPICAL CONTEXTS TAKEN FROM REAL LIFE
Banco de Crédito y Comercio (BANDEC)
Compilación: Juan Cajaraville (cajaraville@oc.bandec.cu)
Ud. puede acceder a este Glosario actualizado a través del Portal Interbancario (http://www.interbancario.cu/), en la Sección Publicaciones
de la página inicial, bajo el título Glosario de términos
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2. ÍNDICE
INDEX
[A] [B] [C] [D] [E] [F] [G] [H] [I] [J] [L] [M] [N] [O] [P] [Q] [R] [S] [T] [U] [V] [Y] [Z]
A
a bajo precio: at low cost (…integrating personnel from volunteer service agencies is often seen as an effective way to achieve
development results at low cost.); low-priced (Besides, our high quality low priced products have obtained the SGS
certificate.); cheaply (Send text messages cheaply and easily with goober.)
A buen entendedor con pocas palabras basta.: A nod is as good as a wink. / A word to the wise is enough.
A buen hambre no hay pan duro.: Hunger is the best sauce.
A caballo regalado no se le mira el diente.: Never look a gift horse in the mouth.
a cambio de: in exchange for (… in exchange for raw materials.); in return for (Firstly: what would be obtained in return for the money?)
a cambio: in exchange (But in exchange, they demanded…)
a cargo de: in charge of (The vice-president in charge of marketing services…) / (Three SOCBs (Banco Metropolitano, Banco de Crédito y
Comercio, and Banco Popular de Ahorro) are in charge of providing the new loans and financial services.)
a causa de: because of (They were late because of the snow.); on account of (She claimed that she was denied admission to the school on
account of her race.)
a cobrar: receivable (Losses on credit card receivable and personal loans remained stable compared to 2009.)
a comienzos de: in early (in early year) (in early last year)
a condición de que: provided (that) (You may come provided it is early.)
a continuación: hereafter (The IFRS items that had to be reclassified in the Consolidated Statement of Financial Position are presented
hereafter.)’’
a corto plazo: short-term (Short-term interest rates are going down.)
a crédito: on credit (If they wanted to buy a fridge or a TV on credit…)
a decir verdad/en verdad: as a matter of fact (As a matter of fact, an examination of the accounts in question showed...)
a diferencia de: in contrast with (She is quite petite, in contrast with her tall sister.); unlike (Unlike most export credit agencies …); in
contrast to (In contrast to many of the Heads of State or Government, we are declaring our support…)
A Dios rogando y con el mazo dando: God helps those who help themselves
a discreción de: at the discretion of (The decision is left at the discretion of the Minister of Economy.)
a efectos de: for the purposes of / for the purpose of (If invited to do so, they may assist for the purposes of clarification or information…)
a escala nacional: on a national scale (Better coordination on a national scale would also in certain cases facilitate...); nationwide (a
nationwide survey)
a ese respecto: in that regard (In that regard, combating impunity is a factor in preventing the commission of such acts against civilians.)
a este respecto: in this regard (In this regard, it will be recalled that as part of Phase I of its strategic plan, the Bank achieved…); in this
respect (Switzerland is a good example in this respect.)
a favor de: payable to (Please make your check payable to Broadway Antiques.)
a fin de que: so that (He lied so that she would go free.)
a fin de: in order to (In order to weigh the extent of the visible contents of the Cuban monetary and exchange rate reform …)
a finales del presente año: at the end of the present year (Even better, the current projection indicates that at the end of the present year
incomes will exceed expenditures.); at the end of the current year
a gran escala: large-scale (Large-scale state enterprises formed only a small part of its economy.)
a grandes rasgos: in broad outline (The President of the Commission introduced the communication in broad outline.)
a inicios del año: at the beginning of the year (…continues to grow strongly, beating the forecasts made at the begining of the year.)
a la baja: downward (It is the responsibility of scientists to slow this downward trend.)
a la inversa de lo que: contrary to what (Contrary to what some people are saying…)
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3. a la inversa: the other way around (Politics must control the market and not the other way around.)
a la larga: in the long run (In the long run, that would also be bad for the Chinese people.)
A la ocasión la pintan calva.: You have to strike while the iron is hot. / You have to make the most of the chances that come your way.
a la par con: at par with (At par with the highest quality standards in the world, these products…); on par with (Adjusted return on equity
reached 17.7%, on par with the top-performing Canadian institutions.)
a la par: at par (The shares are callable at par after three years and may be repurchased at any time under certain conditions.)
a la vanguardia: on the leading edge (Smith and Baird remain on the leading edge of the industry.)
a la vez: all at once (It is not intended that changes happen all at once …)
a la vista: at sight (The documents issued at sight or without a due date are subject to a 0.5% flat rate.); on demand (Payable on demand
and after notice.)
a largo plazo: long-term (Economic capital thus helps determine the equity capital the Bank requires to protect itself against such risks and
ensure its long-term viability.)
a las que/a los que/a aquellas que/a aquellos que: to those that (new investments were limited to those that generate foreign exchange
earnings in the short term and substitute imports…)
A lo hecho pecho.: It is no use crying over spilt milk.
a lo largo de este año: in the course of this year (…work will be presented to the Council in the course of this year.)
a lo largo de los años: over the years (Much of that has changed over the years.)
a lo largo de los últimos años: over the last few years (The national and international macroeconomic context in which the Argentine
economy has developed over the last few years has been somewhat changeable.)
a lo largo de su existencia: throughout its existence (Throughout its existence as a state, Israel has contravened this Article of the UN
Charter on many occasions…); during its lifetime (During its lifetime a knowledge community could develop in a
number of way..)
a lo largo de todo el año: all the year round (…maintaining a practically uniform temperature all the year round.)
a lo largo de: throughtout (the terminology used throughout the proposal); over (The campaign needs to continue over the next two years.)
a lo mas: at best (at best, we’ll just manage to cover costs)
a lo sumo: at most (The idea is to keep at most the specialist services.); at the most (Therefore this would be only for a few decades, at the
most.)
a los efectos de: to the effects of (This impact assessment focuses exclusively on the issues pertaining to the effects of fragmentation,
notably on consumers and businesses.
a mediados de/en el centro de/en mitad de/en medio de: in the middle of (in the middle of May) / (the industries are concentrated in the
middle of the country) / (in the middle of the night) / (in the middle of a recession)
a mediados del año: in the middle of the year (Annual HICP inflation peaked in the middle of the year, reaching 4.0% in both June and
July.)
a medida que pasa el tiempo: as time goes by (It is something that we will see evolving as time goes by.)
a medida que: as (…and is increasing as new relationships are formed.)
a medida que vencen: as they become due (to fulfil its obligations as they become due)
a medio plazo: medium-term (To reflect its strategic priorities and changes to the rules of the Basel Accord, the Bank has modified certain
medium-term objectives.)
a menos que se acuerde otra cosa: unless otherwise agreed (Lack of agreement will not constitute sufficient reason to extend a meeting,
unless otherwise agreed.)
a menos que se diga otra cosa: unless otherwise stated (Unless otherwise stated, all amounts presented in the Management’s
Discussion and Analysis are expressed in Canadian dollars.)
a menos que se indique otra cosa: unless otherwise indicated (A blank in a table indicates that the item is not applicable, unless
otherwise indicated.)
a menos que: unless (Rules are of no value, of course, unless they are enforced.)
a menos y hasta que: unless and until (Such a decision shall have binding effect unless and until overruled on appeal.)
a mitad del año: in the middle of the year (Iberdrola signed a contract with National Grid in the middle of the year.)
a no ser que se acuerde otra cosa: unless otherwise agreed (Law of the state of New York will apply to the resolution of the dispute
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4. unless otherwise agreed in writing.)
a no ser que se indique lo contrario: unless otherwise stated (Unless otherwise stated, all amounts presented in the Management’s
Discussion and Analysis are expressed in Canadian dollars.)
a no ser que: unless (Law of the state of New York will apply to the resolution of the dispute unless otherwise agreed in writing.)
a nombre de: on behalf of (The request is made on behalf of the Executive Director of the South Centre.) / (On behalf of the executive
management team, I wish to acknowledge…); in behalf of; in (someone’s) behalf; on (someone’s) behalf
a pagar: unpaid (… plus all declared and unpaid dividends at the date fixed for redemption.)
A palabras necias, oídos sordos.: Take no notice of the stupid things people say.
a partir de ahora: from now on (The seminar will take place every two years from now on.); starting from now (Starting from now this
reading should be enriched with new perspectives…); hereafter (I will let you in this time, but hereafter you have to
get permission in advance.)
a partir de entonces: since then (Since then, we have been awaiting a genuine proposal from the Council.); from then on (From then on, it
is expected that it will be cheaper to buy a solar system…); thereafter (The rate was assumed to decrease gradually
to reach 2.5% in 2024 and remain at that level thereafter.)
a partir de entonces: thereafter (The rate was assumed to decrease gradually to reach 2.5% in 2024 and remain at that level thereafter.)
a partir de este momento: from now on (From now on, we are going to move things along more swiftly …)
a partir de estos datos: on the basis of these data (The statistics compiled on the basis of these data contain monthly records on
incoming flows (arrivals) and outgoing flows (dispatches)…)
a partir de hoy: from today (This second issue is available from today on this website.)
a partir de: from (I'm leaving a week from Thursday (= one week after Thursday).; as from (As from next year, Finland too will have such a
national day.); as of (As of next month, all the prices will go up.)
a pedido: on demand (Other benefits yielded by the introduction of printing on demand included a reduction in paper usage worth $5,000
per month.)
a pequeña escala/en pequeña escala: small-scale (Opening of a small-scale non-state sector, …)
a pesar de que: even though (Even though he never completed college, he runs a successful software company.); although (He decided
to go, although I begged him not to.)
a pesar de: in spite of (This cooperation produced an excellent result, in spite of some misgivings.); despite (Despite the fact that it has
realised parts of its investment plan, the company has failed to reduce costs...)
a plazos: in instalments (When you apply to pay in instalments, you loose your eligibility for the discount.)
a precio reducido: cheaply (Send text messages cheaply and easily with goober.)
a primera solicitud por escrito: on first written demand (The majority of demand guarantees are payable on first written demand without
any additional documents.)
a primera vista: at first sight (At first sight this looks reasonable.)
a principios de: in early (in early year) (in early last year)
A quien madruga, Dios lo ayuda: The early bird catches de worm. / Early to bed and early to rise makes a man healthy, wealthy and wise.
a raíz de: as a result of (What happened as a result of that?); in the wake of (It comes in the wake of the numerous violations of human
rights…); in the aftermath (It was created in the aftermath of the floods.)
a razón de: at a rate of (…at a rate of 12 tonnes per trip.)
A rey muerto, rey puesto.: As soon as one goes out the window, another comes in the door.
A río revuelto ganancia de pescadores. : It is good fishing in troubled waters.
a salvo: unscathed (Not all sectors are unscathed.)
a su vez: in turn (Better air also means a better environment, which in turn means better health.)
a tiempo: in time (We arrived just in time for the show.)
a través de los años: over the years (Tourism has been a dominant industry over the years.); throughout the years (Its success has been
proven again and again throughout the years.)
a través de: through (Through its more than 18,000 employees, National Bank Financial Group offers a complete range of services: ...); via
(I sent the application papers via fax.)
a través del cual/a través del que: through which (It includes a search engine through which one can access articles on Cuban
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5. environmental issues.)
a un ritmo de: at a rate of (The services must be operated at a rate of at least six return trips per day …)
a/al (fecha): as at (as at December 31, 2007= a/al 31 de diciembre de 2007; a los 31 días del mes de diciembre de 2007); (Managerial staff,
with an appreciably higher unit cost, was cut from 25 as at 31 December 1997 to 19 as at 27 March 1998.) /
(National Bank Financial Group Personal and Commercial, Wealth Management and Financial Markets—with total
assets in excess of $145 billion as at October 31, 2010.)
abajofirmante: undersigned (We, the undersigned, wish to protest the planned closing of the local library.)
abandonar: give up (we have given up the idea of starting a business); abandon (we have abandoned the idea of starting a business)
abaratamiento: cheapening (The nationalization of Agroisleña is going to contribute to the cheapening of food prices.); decrease in price
(There was even a substantial decrease in price in 2006.); reduction in price (the reduction in the price of oil);
lowering of prices; price reduction
abaratar: reduce (…reduce their costs and improve margins.); cut (…cutting the costs and expand the supply of financial services.); lower
(Competition is expected to drive investment, generate innovation and lower prices.), cheapen (…cheapen their
production systems.)
abarcar: encompass (Our financial support should encompass the whole sector.); cover (The travel guide covers all the museums and
historic places.)
abastecedor: supplier (They are the world's largest supplier of baby foods.); purveyor (Radio stations are purveyors of music, information,
and companionship.)
abastecer: supply (... the construction of a regasification terminal in northern Chile to supply local power plants.); provide (If the productive
base of the local economy can not provide for that demand, imports of goods will then ensue.); purvey (The two mall
shops purvey nearly identical merchandise.)
abastecimiento: supply (The supply of cheap food has disappeared.); supplying
abogar por: argue for (They argued for a tax cut.)
abolir/abrogar/derogar: abrogate (Nobody knows whether the “Bush Plan for Cuba” of 2004 has been abrogated.); abolish
abono a reservas voluntarias: credit to voluntary reserves (Decrease in the share capital with a credit to voluntary reserves.)
abordar: address (In addition, they address issues of common interest related to international monetary and financial policy.); tackle (There
are many ways of tackling this problem.); approach (We must approach the matter with care.); deal with (the
minister refused to deal with the subject at the press conference)
abreviar los plazos/acortar los plazos/reducir los plazos: shorten deadlines (Often project supervisors will need to shorten deadlines to
keep costs within budget constraints.); reduce deadlines (Firstly it will allow you to reduce deadlines and costs.)
abrir a la baja: open down (the Stock Exchange opened down yesterday); be down at the open (the Stock Exchange was down at the
open yesterday)
abrir nuevos mercados: open up new markets (The move to the third generation is going to open up new markets for small and large
businesses.)
abrir una cuenta: open an account (It's impossible to open an account in Switzerland by correspondence.)
abrir una línea de crédito: opening a line of credit (Opening a line of credit requires that you fill out a loan application.); establish a line of
credit; open a credit line (Assistance was provided to open a credit line for women microentrepreneurs…)
absoluto: absolute (in absolute terms) / (Absolute certainty is, of course, never attainable in the economic sphere.)
absorber: absorb (Retailers and others in the supply chain are expected to absorb the duties.)
absorción: takeover (This is the year for huge corporate takeovers.)
abstenerse de: refrain from (A covenant is a solemn agreement to engage in or refrain from a specified action.)
acaparador: hoarder (The unprecedented transfer of state assets to a handful of private hoarders…); person who corners the market (The
price of oil should be far below what it is at present and we have the choice either to buy or not to buy from a
particular person who corners the market in oil. ...)
acaparamiento de tierras: land grabbing (Land grabbing leads to a contraction of small holders farming,…)
acaparamiento: hoarding (…end to the monopoly structure and its hoarding, speculating and looting networks.)
acaparar el mercado: corner the market (…one or, at most, a few companies will corner the market.) / (If an organization or company
corners the market, it controls the available supply of a type of product or the ability to sell it.)
acaparar: hoard (Many people hoarded food in wartime.); corner (If an organization or company corners the market, it controls the
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6. available supply of a type of product or the ability to sell it.)
acarrear: entail (Any investment entails risk.)
acceder a (consentir): consent to (The director consented to change the ending of the movie.)
acceder a: access (People now can access information from the Internet as never before.); gain access to (European citizens must be able
to gain access to the cultures of other European and non-European countries, particularly their neighbours.)
acceso: access (Many of the families do not have access to health care.)
accidentado: uneven (Due to the uneven topography of this land, the region presents rather different climates.)
accionariado/participación accionarial: shareholding (All the other facilities benefited the private sector, with local companies having a
significant European shareholding.)
acciones e instrumentos relacionados con las tasas de interés: interest rate related instruments and equities (the risks pertaining to
interest rate related instruments and equities)
acciones: shares (She owns 2000 shares of General Electric.)
accionista mayoritario: majority shareholder (Zeltia S.A., remains as the majority shareholder of Noscira with 61,98% of the company
capital.); major shareholder (Renco's major shareholder is the enigmatic multimillionaire Ira Leon Rennert.);
majority stockholder (A person or company that owns 50% plus one of the stock in a publicly-traded company is a
majority stockholder.); major stockholder (Ned Sherwood, a major stockholder of ChinaCast Education
Corporation (Nasdaq GS: CAST), today issued the following statement setting.)
accionista minoritario: minority stockholder (AT&T is a minority stockholder of the Company.)
accionista: shareholder (It is not controlled by any shareholder or grouping of shareholders.); stockholder (AT&T is a minority
stockholder of the Company.); shareowner (Almost 90% of the big European companies have employee
shareowners.)
acelerar: accelerate (…the funds earmarked for Romania in order to accelerate their allocation and rapid absorption.); speed up (Cuba
should try everything possible to speed up its process in order to recover lost time.)
acento primario/acento principal: primary emphasis (which places primary emphasis on the information); main emphasis (the main
emphasis lies on the degree or qualification profile)
acentuar: accentuate (We do not want to accentuate the gap between the rich and poor.); underscore (It should be underscored that 90%
of the Bank’s direct portfolio is collateralized with real guarantees or outside repayment sources, …)
aceptable: reasonable (to obtain reasonable assurance)
aceptación bancaria: banker's acceptance (A bankers' acceptance is a short-term fixed rate loan used to finance trade-related
transactions.)
aceptación: acceptance (Effective checks to prevent the acceptance and payment of overstated invoices were not made.)
aceptaciones bancarias: bank acceptances (Bank acceptances have a maturity date of up to one (1) year…)
aceptador/aceptante: acceptor (The acceptor is the third party who accepts responsibility for payment in a bill of exchange drawn upon it.)
aceptar/recibir: take (The supermarket takes debit cards, credit cards, cash, and checks.)
acerca de/de/sobre: about (the Bank uses its intranet to better inform employees about environmental issues); concerning (If you have any
information concerning the incident, please contact the police.)
acercarse a: approach (Sales and discussion guides help you approach your customers.); come closer to (In this way, Metro seeks to
come closer to its users as a source of knowledge…); go closer to (Foreign Minister expects that Belarus will use
the given opportunity to go closer to Europe.) ; get closer to (How can we get closer to that ideal?)
acoger: welcome (Everyone agreed on welcoming this initiative, thanks to which 90 000 students every year take up the opportunity to
study abroad.)
acometer por sí solo/encargarse por sí solo/permitirse por sí solo: afford on its own (The budget should aim at the future and endorse
action which no single Member State can afford on its own.) / (It is often complicated for a production company to
afford on its own the production of a film in terms of financing and workload.)
acometer/emprender: undertake (Cuba undertook a previous reform in the 1990s, but this was halted in the first decade of this century.)
acompañar: show (I’ll show you out of the buidilng.)
acontecimiento: development (I should like to say how much I welcome this development.); event (What impact will that event have on
interest rates and inflation in Europe?)
acopiar: collect (…the information on the jobs to be evaluated should be collected from all employees who perform these jobs…)
acopio: collection (The financial investigation faces various constraints in the collection of relevant information.)
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7. acordar: agree (Five countries agreed to pilot the methodology.)
acrecentamiento: enhancement (This enhancement of the solvency margin will be only used after detailed analysis and extensive
consultation ...); accretion (But the worrying thing about this is the accretion of 11.4 billion dollars in the first
quarter...)
acrecentar: increase (Publicity can increase name recognition and overall business credibility.); add to (The consequences of this complex
macro-financial situation adds to the inefficiencies and distortions in the Cuban centralized state economy, …)
acreditar: accredit (The states license institutions, but they neither accredit nor guarantee the quality of these schools.); credit (we have
credited your account with the sum of 1000 dollars); make a credit entry
acreedor externo/ acreedor extranjero: foreign creditor (China is the largest foreign creditor to the United States ...)
acreedor prendario/acreedor pignoraticio: pledgee (The right to vote can be granted to a pledgee, but only with the prior consent of the
Board of Directors.)
acreedor: creditor (He's trying to earn enough to pay off his creditors.)
acta (de una reunión): minutes (Harry will take the minutes.)
acta constitutiva: act of incorporation (Act of incorporation with the company's registration information…)
acta notarial: notarial deed (The issuing of a notarial deed is necessary to certify the documents that create or alter a company in order to
give them legal force.); deed executed by notary
actividad especulativa: speculative activity (It was suggested that speculative activity amplifies the volume of oil traded and increases
volatility.)
actividades de capacitación: training activities (A number of training activities have been taking place since late 2006.) / (Thousands of
branch employees participated in training activities focused on sales and service ...)
actividades de financiación/actividades de financiamiento: financing activities (FINDESA's financing activities are targeted to the rural
and urban sectors of micro, small, and midsize enterprises through a network of branches in remote locations.);
funding activities (They also address the Bank Sepah, which was involved in the funding activities linked to Iran's
ballistic programme.)
actividades de formación: training activities (A number of training activities have been taking place since late 2006.) / (Thousands of
branch employees participated in training activities focused on sales and service ...)
actividades de inversión: investment activities (Nevertheless, the revenue from investment activities should demonstrate some stability
and be in accordance with budgeting projections.); investing activities (The cash flows relating to such transactions
are cash flows from investing activities.)
actividades de operación operation activities (Attraction of investment and operation activities of enterprises at industrial parks in the first
9 months.); transaction activities (This setting affects how fields are filled for transaction activities that are relevant
for profit/loss, such as interest payments.)
actividades operativas/actividades de explotación: operating activities (The net cash flow for the year of US$ 47 million is basically
explained by the net funds generated by operating activities of US$ 549 million, plus financing activities cash flow
of US$ 5 million.)
actividades prestatarias: lending activities (The Bank is exposed to credit risk not only through its direct lending activities…)
activo circulante: current assets (As with current assets, current liabilities are those debts that are expected to be paid within one year.)
activo corriente: current assets (They are included as current assets except in cases in which they mature more than 12 months.)
activo fijo/activo inmovilizado/: fixed assets (As a result, the fixed assets of Triptis were sold to Winterling on 18 June 1997.)
activo financiero: financial asset (A financial asset possesses greater liquidity when the cost of converting it into cash is lower.)
activo improductivo: unproductive asset (Through Bolcomer, you can make an unproductive asset becomes a source of liquidity for your
business.)
activo líquido: liquid assets (Cash and investments are the main liquid assets of UNDP.)
activo neto: net asset (The issued share capital must at all times be equal to the net asset value of the underlying assets.)
activo no corriente: non-current asset (Any non-current assets that do not meet the criteria shall cease to be classified as held for sale in
accordance with paragraph 26.)
activo productivo: productive asset (Land is the main productive asset for a large part of Latin America's rural population.)
activo/activos: assets (Assets are bought to increase the value of a firm or benefit the firm's operations. ...) / (Items of the assets and
liabilities denominated in foreign currencies are converted into the currency of the capital at the average cash rates
in force on the closing date …)
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8. activos amortizables: redeemable assets (Buildings have a limited useful life and therefore are redeemable assets.)
activos convertibles/bienes convertibles/valores convertibles: realizable assets (Realizable assets: the total of property or claims
whose conversion into liquid funds is presumed possible at short notice.)
activos de capital: capital assets (It had also caused widespread destruction of capital assets and supporting infrastructure, as well as
social dislocation.)
activos de larga duración/activos duraderos: long-lived assets (Additionally, we monitor the lives assigned to these long-lived assets for
purposes of depreciation and amortization.)
activos de larga vida: long-lived assets (The corresponding asset retirement costs are capitalized as part of the carrying value of the
related long-lived assets and depreciated over the asset's useful life.)
activos de larga vigencia: long-lived assets (…and a $51 million charge for abandonment and write-down of long-lived assets.)
activos de reserva: reserve assets (This information complements the data on reserve assets included in the euro area balance of
payments and international investment position statistics.)
activos disponibles para la venta: available for sale assets (The Bank's own holdings of gold are designated and accounted for as
available for sale assets.)
activos extranjeros fácilmente disponibles: foreign assets readily available (… reserve assets include those foreign assets readily
available to and under the control of monetary authorities for direct financing of payment imbalances,…)
activos fijos tangibles: tangible fixed assets (Tangible fixed assets are valued at the historic purchase price and are depreciated by the
straight-line approach …); fixed tangible assets (Reconciliation of purchase value of fixed tangible assets.)
activos fijos: fixed assets (The rise in fixed assets is related to the investments made by ENAP.)
activos financieros negociables: financial negotiable assets (Financial negotiable assets and non-debt instrument liabilities are valued at
current market prices, whereas debt instrument liabilities are valued nominally.)
activos financieros: financial assets (Bulgaria has made little progress in freezing or confiscating financial assets resulting from criminal
activities.)
activos intangibles: intangible assets (Intangible assets with finite useful lives are amortized…)
activos líquidos en manos del público: liquid assets in the hands of the public (Here is the inflationary situation today: The Federal
Reserve Board estimates liquid assets in the hands of the public at 300 billion dollars.)
activos líquidos: liquid assets (The Bank’s survival period, an indicator designed to measure the number of days it would take to utilize the
Bank’s liquid assets if…)
activos monetarios: monetary assets (Monetary assets and liabilities denominated in currencies other than the functional one ...)
activos netos sin restricciones: Unrestricted net assets (Unrestricted net assets are net assets with no restricted use.)
activos netos: net assets (Goodwill represents the amount by which the price paid exceeds the fair value of the net assets acquired.)
activos no acumulativos: non-performing assets (… or to fund non-performing assets beyond the amount of the available credit
enhancement.)
activos pignorados/activos consignados en garantía: pledged assets (The risks and rewards of the pledged assets reside with the
pledgor.)
activos ponderados en función del riesgo: risk-adjusted assets (… take immediate action to comply with the solvency rules either by
raising additional capital or by reducing risk-adjusted assets.)
activos productivos: productive assets (There is evidence of families selling their productive assets such as land or livestock,… )
activos tangibles: tangible assets (Assets that have a physical existence, or give the holders definite set of financial rights are classified as
tangible assets, as opposed to intangible assets such as ...)
activos totales promedio: average total assets (Another relevant measure is net interest income over average total assets (ATA) …)
activos y pasivos: assets and liabilities (When they are initially recognized, all financial assets and liabilities, including derivative financial
instruments, are recorded at fair value in the Consolidated Balance Sheet.)
acto seguido: thereupon (It thereupon states that the means of building that peace are education, science, culture…)
actual: current (Under current state law, students can drop out of school legally at age 17.); present (in its present form) / (at the present
moment); existing (The Bank strives to serve all the financial needs and maintain the loyalty of its existing clients.)
actualización del modelo económico: update of the economic model (Since 2010, the Cuban economy has entered a new period of
economic reform, officially labeled as an “update of the economic model.”); modernisation of the economic model
(…the changes that the Raúl Castro government is applying and will continue to implement as part of a broad
modernisation of the economic model.); updating of the economic model (At the same time, reaffirmed its
8

9. commitment to the process of updating the economic model designed to strengthen socialism, with the active
participation of the people.)
actualización: update (You can get hourly news updates on the Internet.); updating (Regular and periodic updating of the inventories…)
actualizar el modelo económico: update the economic model (President Raul CASTRO said such changes were needed to update the
economic model to ensure the survival of socialism.)
actualizar: update (When you move, don't forget to update your mailing address.); upgrade (They're spending more than $4 million next
year to upgrade computer systems.); actualize (…has all the essential credentials to actualize the goals of
sustainable development.)
actualmente: at the moment (We can do more than we are doing at the moment.); currently (…and a comprehensive strategy for
communication with investors is currently being developed.) / (He currently is directing TV sitcoms.); at the present
time (Our main concern at the present time is the recent catastrophe in China that has taken so many lives and has
affected a great portion of the country.); at present (This research may contribute to the economic changes that are
happening in Cuba at present.)
actuarial: actuarial (As far as after-service medical benefits are concerned, such liability should normally be determined by actuarial
evaluation.) / (Actuarial valuations are made periodically to determine the present value of plan obligations.)
actuario de seguros/actuaria de seguros: actuary (The calculation of the technical provisions shall be executed and certified by an
actuary or other specialist in this field on the basis of recognised actuarial methods …) Corresponde al Actuario de
Seguros la actuación, en exclusiva, en todas las cuestiones de técnica matemática y económica de las Instituciones
de Seguros, Ahorro y Capitalización, y, como título de rango facultativo, autoriza a quienes lo poseen para ejercer
los cargos de alta de dirección de las Empresas de Seguros, Ahorro y Capitalización; el asesoramiento, la peritación
y el desempeño de cargos en los que se requiere el uso de sus conocimientos específicos en las materias de
estadística matemática, teoría económica de las Empresas de Seguros, dirección y técnica contable y estimación
cuantitativa de operaciones financieras.
acuerdo de garantía en efectivo/acuerdo de garantía accesoria: cash collateral agreement (If the debtor and the secured creditor are
able to reach an agreement, the terms of the agreement are usually set forth in a "Cash Collateral Agreement" …)
acuerdo comercial: trade agreement (This proposal introduces amendments to an existing bilateral trade agreement.)
acuerdo común: joint agreement (Mr Milana, congratulations on being capable of reaching a joint agreement,...)
acuerdo conjunto: joint agreement (…thus, military intervention by the United Nations, with the joint agreement of the United Nations, not
one or two or three countries using armed force.)
acuerdo contractual: contractual agreement (In the normal course of business, the Bank provides various banking services and concludes
contractual agreements and other transactions with companies …)
Acuerdo de Bretton Woods: Bretton Woods agreement (On the basis of that guarantee in physical gold, the Bretton Woods agreement
emerged in 1944, giving the powerful country the privilege of printing hard currency at a time when the rest…)
Acuerdo de Capital: Capital Accord (... the 1996 Amendment to the Capital Accord to Incorporate Market Risks, and the 2005 paper on
the Application of Basel II to Trading Activities ...)
acuerdo de colateral en efectivo: cash collateral agreement (If the debtor and the secured creditor are able to reach an agreement, the
terms of the agreement are usually set forth in a "Cash Collateral Agreement" …)
acuerdo de libre comercio: free trade agreement (South Korea's National Assembly gave the final nod Tuesday to a controversial US free
trade agreement that is expected to boost bilateral trade of…) / (Besides, in the future we shall have a free trade
agreement with Vietnam.)
acuerdo de recompra/pacto de recompra: repurchase agreement (Current practice records the transfer as a sale and the repurchase
agreement as a financing.)
acuerdo explícito o implícito/acuerdo explícito o tácito: express or implied agreement ("promisor" and the "promisee") may confer by
express or implied agreement a right on a third party (the "beneficiary").
Acuerdo General sobre Aranceles y Comercio (GATT): General Agreement on Tariffs and Trade
acuerdo implícito/acuerdo tácito: implied agreement (Implied agreement is a contract under which the agreement of the parties is
demonstrated by their acts and conduct.)
acuerdo marco: framework agreement (A first step towards achieving this would be a framework agreement.) / (In other words, a
framework agreement is a general term for agreements with suppliers which set out terms and conditions under
which specific purchases (call-offs) can be made throughout the term of the agreement.)
acuerdo: agreement (Leaders of both countries signed an agreement to exchange diplomats.); accord (Both parties signed an accord last
week in Geneva that may finally bring an end to the bloody conflict.)
acuerdos de reventa: resale agreements (Investments included as cash equivalents are time deposits, mutual funds and financial
instruments under resale agreements.)
9

10. acumulación de capital: capital accumulation (We will prosper, our capital accumulation will prosper, our culture will prosper,...)
acumulación: accumulation (This should help to prevent the accumulation of new debt.); accretion (But the worrying thing about this is the
accretion of 11.4 billion dollars in the first quarter...)
acumulado: accrued (The accrued interest on the funds before the payment to beneficiaries belongs to the fund providers.); cumulative
(The cumulative effect of regulation is of profound importance.); accumulated (…will only take on a revolutionary
character if they transfer capital accumulated by the finance oligarchy to the nation…)
acumular: accrue (Interest on this savings account accrues at the rate of 4 percent.); accumulate (He accumulated a fortune in the music
business.); amass (By the time he was 40, he had amassed a fortune.)
acumulativo: cumulative (Short-term day-to-day funding decisions are based on a daily cumulative net cash position…); accumulative (an
age of rapid and accumulative change)
acumulativo: cumulative (The cumulative effect of regulation is of profound importance.); accumulative (Their accumulative effects will
only be visible after several years.)
acuñación: minting (All the expenses of issue, minting and replacement of metallic coins will be applied to the operative costs …); coinage
acuñar (dinero): mint (Slovakia was the first one to mint the euro coins with its own production facilities.); coin money (The power to coin
money should remain a government prerogative.)
acuñar (moneda)/acuñar (frase,palabra): coin (he must be coining money); mint / (Kraft coined the term "middle America" in the 1960s)
acusar recibo de: acknowledge receipt of (I should be obliged if you would acknowledge receipt of this letter and confirm that …)
acuse de recibo: acknowledgement of receipt (An acknowledgement of receipt shall be sent to the applicant.)
adaptar a: tailor to (This approach can be better tailored to the demands of the users of the evaluation.)
adecuado/adecuada: appropriate (Reviews, evaluates and approves appropriate internal control policies.), fitting (What is most fitting for
this country?); suitable (What is a suitable model of computation?); adequate (Work is planned to ensure that
schools have an adequate physical environment.)
adecuar los métodos de trabajo: adapt working practices (…we worked very hard to adapt working methods and match technical
standards.)
adelantar: advance (Secondly, I believe we can advance our work on territorial cohesion through promotion of exchange of experience,…);
bring forward (In my opinion, we should still think carefully about the aim to bring forward by one year the deadline
for the transposition of the measures...)
adelantos: advances (Technological advances have changed TV news.)
además de: in addition to (In addition to that critical issue there are also a number of other...); besides (Besides wealth we should also be
speaking about power.)
además: moreover (It was a good car and, moreover, the price was quite reasonable.), furthermore (I don't know what happened to
Roberto, and furthermore, I don't care.), besides (He won't mind if you're late -- besides, it's not your fault.); further
(If we further suppose…); also (We also have a catalogue of problems); what is more (What is more, none of the
three provisions clearly establishes its scope.)
adeudar: owe (…a number of countries in a particular region may owe a small amount of contributions…); debit (we have debited your
account with the sum of 5,000 pesos.)/ (we have debited the sum of 5,000 pesos to o from your account); have a
debt of
adeudo en cuenta/asiento en el debe: debit entry (Post a debit entry to your bank account.)
adeudo: indebtedness (This development in the labour market will counsel prudence to households, whose indebtedness leaves them
vulnerable to a rise in interest rates.); debit (the sum debited to/from your account); charge
al azar/aleatoriamente: at random (Of course, websites cannot be closed at random for political reasons.)
además de eso/encima de eso: on top of that (On top of that, the effects of the recession put a $3 trillion hole in our budget.)
adicionar: add (If you add three and four you get seven.)
adiestramiento en el trabajo/adiestramiento práctico: on-the-job training (The company provides on-the-job training (= training while
you work).
adiestramiento: training (We got two weeks of on-the-job training on how to conduct interviews.)
adjudicación: awarding (It also intends to commission an independent evaluation (procedure for awarding the contract currently under
way).); adjudication (adjudication of bankruptcy)/( The widow renounced the usufruct, and an adjudication of the
assets known at the time was made…); allocation (The European Union must therefore systematically object to the
allocation of the presidency to such countries…)
adjudicador: awarder (The locations will be at the disposition of the awarders 7 days before the date of opening.)
10

11. adjudicar: award (Their company was awarded a contract worth $40 million by the federal government.); allot (The board allotted $5000 to
the recreation center.); assign (Can you say explicitly what role the Council is planning to assign to the International
Criminal Court?); allocate (The objective of collaboration should be to allocate limited resources in a cooperative
and cost-effective way.)
adjudicatario: awardee (The awardee, upon a formal call, will have a time to sign the Agreement as per the conditions set forth by the
Calling Instrument, …)
adjuntar: attach (Additionally, you must attach a copy of the curriculum vitae of all personnel involved, including a list...); enclose (Please
enclose a stamped, self-addressed envelope.)
adjunto a la presente: enclosed herewith (A brief biography of Archbishop Desmond Tutu is enclosed herewith.)
adjunto: herewith (We are sending you herewith a copy of…); enclosed (please find enclosed a copy of the invoice); attached (please fill
in the attached form); annexed (the annexed financial statements)
administración central del estado: central administration of the state (The problem with the central administration of the state (ACE) in
Spain is that it does not really know what it is, where it is going, or what it wishes to be…); central state
administration (To coordinate organizational structures of central state administration bodies, state agencies and
state administration offices in counties ...)
administración centralizada: centralized administration (This ensures centralized administration and non-intrusive updating in networked
environments.); centralized management (It is with concern that we observe bottlenecks, especially within the
centralized management framework.)
administración de empresas: business administration (… master's degree courses in education, business administration and public
administration.); business management (The goal of business management is to create wealth...)
administración de personal: personnel administration (The personnel administration unit was transferred first, then the compensation
unit, and finally the payroll unit.)
administración de los recursos: administration of resources (…the Fund may decide to perform financial and technical services, including
the administration of resources)
administración descentralizada: decentralized management (The problems relative to the decentralized management of consultants
and the coordination between Headquarters and field offices were highlighted.)
administración pública: public administration (However, the public administration continues to suffer from serious weaknesses.)
administración: administration (In this regard, the administration will be conducting a quality survey on the service...); management (So a
major challenge is the judicious management of these powerful endogenous and exogenous resources for
sustainable development.); stewardship (Unparalleled product stewardship to ensure that products are handled
safely.)
administrador concursal: receiver in a bankruptcy (The alleged costs of genuine restructuring activities included the costs of purchasing
the means of production from the receiver in bankruptcy of SSPH and SS.)
administrador de base de datos: database administrator (A database administrator (DBA) is responsible for the performance, integrity
and security of a database.); administrator of the data base (In the end, the validated terms and definitions are put
on-line by administrator of the data base.)
administrador general: general manager (First, the company in question could not clarify the precise role and responsibilities of its General
Manager.)
administrador judicial: receiver (The receiver continued production while seeking a new investor.)
administrador: administrator (de bienes ajenos) (Contact the global administrator within your organization and request that...); manager
(de empresa) (This applies particularly to the role of the infrastructure manager.)
administrar: manage (Does she have any experience managing large projects?); administer (The national governments have been unable
to administer their funds.)
administrativo: managerial (It was subsequently found that the managerial group concept works better.); administrative (Administrative
data must obviously be free of charge to the public and it has to be obtainable…)
admisible: admissible (If the request is not admissible, the Chairman of the Committee shall dismiss it, while the issue remains ...);
acceptable (It was not acceptable to treat newly settled farmers differently from the other ...); allowable (Our well
water has nitrates above the allowable level.)
admitir/reconocer: allow (I allow that she tried hard, but ...)
admitir: allow of (a question that allows of only one reply) / (it allows of no other explanation)
Adonde fueres haz lo que vieres: When in Roma do as the Romans do.)
adopción de decisiones: decisionmaking (They should be active in lobbying to participate in government decisionmaking.)
11

12. adoptar decisiones: adopt decisions (The absence of such rules has led the Council to adopt decisions of a discretionary nature.)
adoptar medidas: adopt measures (Belgium must adopt measures by Jan. 1 at the latest to bring its budget deficit below 3% of economic
output in 2012…)
adquirente: buyer (He's still looking for a buyer for his house.); purchaser (Software purchasers have reported problems with the product.)
adquirir: acquire (His family acquired the property in 1985.)
adquisición de activos fijos tangibles: purchase of tangible fixed assets (Capital grants received in respect of the purchase of tangible
fixed assets are treated as a deferred credit and amortised to the profit and loss account annually ...)
adquisición de títulos de inversión: purchase of investment securities (The facility is for the borrower's general business purposes,
including the purchase of investment securities in the ordinary course of borrower's business.)
adquisición: acquisition (The Bank’s ability to successfully complete an acquisition is often conditional on regulatory approval…)
aduana: customs (Building a common customs system has been one of the major achievements in that progress ...); customs house (this
icon was constructed by in 1228 as a major trading post for German merchants, and under Napoleon it became a
customs house in 1806.)
adulteración: misrepresentation (Photoshop appear to have been useful in detecting the manipulation or misrepresentation of satellite
data.)
afamado/célebre/famoso: renowned (Dietrich Fischer-Dieskau, the renowned German baritone singer who performed for more than five
decades on stages in Berlin,...)
afectado/afectada: offeree (A contract is formed when one party (the "offeror") makes an offer which is accepted by the other party (the
"offeree").
afín: related (Risk management policies, along with the related guidelines and procedures, are the essential elements of the risk
management framework.)
afirmación: claim (They say it works, but there is no evidence to support those claims.)
afirmar: claim (Ervin claims (that) he is bankrupt.)
aflojar las restricciones: ease the restrictions (and continue the process of easing restrictions on self-employment)
afluencia de capitales: inflow of capitals (This has been due to the successive 'petrol shock' from the beginning of 21 century, which has
brought about a great inflow of capitals to the countries belonging ...)
afrontar problemas financieros: face financial problems (The new rules should guarantee that SME's no longer face financial problems
due to the late payment of invoices addressed to public authorities or to companies …)
afrontar: confront (The EU currently has to confront new challenges that require greater efforts.); face (the similarities between the
problems that Cuba is facing today in relation to those faced by Vietnam since 1986)
afrontar: face (the similarities between the problems that Cuba is facing today in relation to those faced by Vietnam since 1986)
agarrar/abrazar/coger/tener/sujetar (firmemente): hold (The nurse held the child in her arms.)
agarrar: catch (The gobal crisis caught Cuba with serious macro-economic imbalances.)
agenda apretada/apretada agenda: busy agenda (The Cuban Minister of Foreign Affairs develops a busy agenda on the sidelines of the
UN General Assembly.); full agenda (The Presidency has successfully managed to crown its full agenda with a new
treaty.)
ágil: nimble (The abolition of the ministry is part of a plan to make the sugar industry more nimble.)
agilizar: speed up (He developed a new system to help speed up the work.)
aglutinar: bring together (the International Cooperative Alliance (ICA), the organization that since 1895 brings together cooperatives in the
world)
agotar (mercancias, existencias): sell out (We sold out (of) the T-shirts in the first couple of hours.) / (stocks of umbrellas are sold out)
agradecemos de antemano: (Thank you in advance for your inestimable collaboration, and please accept our very best wishes.)
agradecer: thank (On behalf of the executive management team, I wish to acknowledge their high level of engagement and thank them for
their hard work and contribution to the Bank’s success.); welcome (We'd welcome your suggestions.); be grateful (I
would be grateful if you would send me…); appreciate (we should much appreciate it if)
agradecimiento: gratitude (Many of his patients gave works of art to Dr. Klein in gratitude.); thanks (with our most sincere thanks);
appreciation (in appreciation of all you have done)
agrario/agraria: agricultural (agricultural policy); agrarian (agrarian reform)
agregado monetario: monetary aggregate (It can bring about considerable changes in the composition of demand for money and in the
12

13. measures among the monetary aggregates that are relevant to the control of inflation.
agregados: aggregates (This assessment can be confined to the impact on key aggregates.)
agregar: add (You can also add a description of the item.)
agrícola: agricultural (Chicago was an important shipping point for agricultural products and livestock.)
agricultor: farmer (The farmer, by the nature of his occupation, must spend much of his time on site in a rural and often remote setting.)
agricultura de subsistencia: subsistence agriculture (Subsistence agriculture is self-sufficiency farming in which the farmers focus on
growing enough food to feed their families.)
agricultura ecológica: ecological agriculture (Ecological agriculture must become an integral part of a production system that supports
the environment.)
agricultura orgánica: organic agriculture (…the Government of Uganda released a draft organic agriculture policy.); organic
farming(...productive activities in harmony with the environment, more particularly organic farming.)
agricultura sostenible: sustainable agriculture (We farmers have declared our support for sustainable agriculture.)
agricultura suburbana: periurban agriculture (…the expansion of periurban agriculture and the promotion of rural off-farm activities.)
agricultura urbana: urban agriculture (Nearly a billion people are engaged in urban agriculture of one form or another - food or animal
production and horticulture.)
agricultura: agriculture (Agriculture and tourism are both important to the region's economy.); farming
agroalimentario/agroalimentaria: agri-food (On the other hand, the multinationals in the agri-food industry have cause for celebration.)
agroindustria/industria agropecuaria: agribusiness (the various businesses collectively that process, distribute, and support farm
products.)
agronómico/agronómica: agronomic (The project led to improvement in agronomic practices, farm yield and income of 5,500
households.); agronomical (In some regions, the protein crops are traditionally sown in a mixture with cereals for
agronomical reasons.)
agropecuario/agropecuaria: agricultural (...we should tackle the sensitive issue of agricultural trade.); agricultural and livestock (The fall in
agricultural and livestock output this year is estimated at roughly 65 percent.); farming and livestock (Campeny
bought the monastery and carried on with its farming and livestock raising activities.)
Agua pasada no mueve molino.: It’s no use crying over spilt milk.
agua potable: drinking water (Drinking water is water that is suitable for drinking.)
aguas someras/aguas poco profundas: shallow waters (drilling operations both on land and in shallow waters
aguantar: endure (I wish you the capacity to bear and endure those burdens you have taken on.); withstand (The rules adopted should be
able to withstand the test of reality.); weather (…which have weathered the economic and financial uncertainties of
recent years better than most jurisdictions around the world.); bear (… a too-slow adjustment that would require
another twenty years of bearing the costs of monetary duality.)
ahora: at present (This research may contribute to the economic changes that are happening in Cuba at present.)
ahorrar: save (this way you will be able to save some electricity); put aside (We're putting aside $20 a week for our vacation.) set aside
ajustado/ajustada: tight (Tight cost management also contributed to our results and remains a strategic priority.)
ajustar los métodos de trabajo: adjust working practices (By tradition farmers have developed strategies to adjust working methods…)
ajuste de cierre de año: year-end adjustment (Check if your business neeeds Year-end Adjustments.)
ajuste/reajuste/cambio/modificación: adjustment (Only a few adjustments were needed to make her dress fit perfectly.) / (the plan needs
some minor adjustments)
ajustes al patrimonio: adjustments to equity (This adjustment produces no net effect on the Net Loan Portfolio, and, therefore, no additional
balancing entry in Adjustments to Equity is required.)
al alcance de la mano: within arm’s reach (Above him, within arm's reach, was the low roof of the building.); within arms reach (…the
portal has a rapid access panel that puts the system's principal operating components within arms reach.); at hand
al alcance de: available to (an attempt to make culture available to everyone)
al alza/alcista: upward (These factors have contributed to some upward pressure on inflation recently.) / (The use of cocaine is showing an
upward trend.)
al azar: at random (Dylan picked several books at random.); randomly (The people I interviewed were chosen randomly.)
al borde de la bancarrota/al borde de la quiebra: near bankruptcy (The American giant has gone from near bankruptcy to having a
13

14. liquidity safety net of 244,000 million dollars.)
al cabo de: after (after the first three months) (After this time, the buyer's OKPAY account will contain an option to decline the transaction.)
al cambio del día: at the current exchange rate (In 2005, they reached around US$ 217 millions at the current exchange rate.)
al cierre de: at the close of (… taken into account the scope of their operation and outstanding assets at the close of the fiscal year.)
al cierre de: by the end of (…announced that it would purchase $600 billion in Treasury securities by the end of the second quarter of
2011.)
al cierre del ejercicio económico: at the close of the accounting year (Management reports issued at the close of the accounting year or
period.)
al cierre del período económico/ al cierre del período contable: at the end of the accounting period (A company has $72,500 in inventory
at the beginning of the accounting period and $65,500 at the end of the accounting period.)
al comienzo del año/ al inicio del año: at the beginning of the year (… performed by external evaluators and will start at the beginning of
the year.)
al comienzo del período económico/ al comienzo del período contable/al inicio del período económico/al inicio del period contable:
at the beginning of the accounting period (A company has $72,500 in inventory at the beginning of the accounting
period and $65,500 at the end of the accounting period.)
al comienzo/al principio/al inicio: in the beginning (Commission notes that it is normal market practice that new services are offered at
discount prices in the beginning in order to reach a certain customer base.); at the beginning
al contado: cash (Are you going to pay by credit card or cash?); in cash (Operating activities required $5.5 billion in cash in 2010…)
al contrario: on the contrary ("On the contrary, I thought it was the dullest thing I'd ever seen."); far from it (Jim, selfish? Far from it (= He's
not selfish at all).); quite the opposite (I don't dislike the idea, quite the opposite, I think it would be wonderful!)
al costo: at cost (Some available-for-sale securities presented at cost in the Consolidated Balance Sheet were sold during the year.)
al crecer: by growing (The growth of the Colombian economy did exceed all forecasts by growing 5,7% the first semester of 2006 with
regards to the same period for 2005, being this the largest annual increase…) ; by rising (No account is taken of the
real problems of the countryside, which has been struck by rising unemployment.)
al de la: to that of the (There is evidently a great inferiority in the power of the President, in this particular, to that of the British king; nor is it
equal to that of the governor of New York, ...) / (… the change in Cuba would have a similar impact in Latin America
to that of the Cuban Revolution in 1959.) / (Growth will be buoyed by the emerging economies, whose combined
GDP is getting close to that of the OECD countries.)
al del: to that of the (There is evidently a great inferiority in the power of the President, in this particular, to that of the British king; nor is it
equal to that of the governor of New York, ...) / (… the change in Cuba would have a similar impact in Latin America
to that of the Cuban Revolution in 1959.) / (Growth will be buoyed by the emerging economies, whose combined
GDP is getting close to that of the OECD countries.)
al final de la primera mitad: at the end of the first half (At the end of the first half of the season, we would like to reset the points of every
player to 0…)
al final de: at the end of (A short analysis is provided at the end of each main chapter.);
al final del año: at the end of the year (…let me remind you that it expires at the end of the year in any case.)
al final del primer semestre: (Community steel tube production was up by 4,3 % at the end of the first half of 2000.)
al finalizar el año: at year end (As a consequence, at year end, 25 posts were abolished.); by the end of the year (By the end of the year,
13 rounds of negotiation had been held.)
al igual que: as with (As with every year, we take this opportunity to reciprocate the trust our shareholders and investors have placed in us,
and the preference our customers have shown for us, by rendering our accounts.)
al menos: at least (…reviewed at least once a year in accordance with the Bank’s policies.)
al mismo tiempo que: at the same time that (In simultaneous interpretation, the interpreter interprets at the same time that the speaker is
speaking, although a few words behind.)
al mismo tiempo: all at once (It is not intended that changes happen all at once …)
al principio: at the outset (This assessment is performed at the outset of the credit application process.)
Al que no quiera caldo, tres tazas.: It never rains, but it pours.
al respecto: on the matter (This is not the right place for opening a debate on the matter,…)(I would like to state here that China's position
on this matter is very clear.); in this regard (India's comments were especially interesting in this regard.)
al revés: the other way around (en sentido inverso) (In fact it is the other way around, Turkey is asking to join the Union.)
14

15. al ritmo de: at the rate of (Our economy must grow at the rate of at least ten per cent every year to get rid of poverty and generate
employment for all.)
al valor nominal: at par value (Redemption should always be possible at any time, at par value.) / (On November 2, 2011, the Bank
redeemed for cancellation $500 million in subordinated debentures maturing on November 2, 2016, at par value
plus accrued interest.)
alcance: extent (In order to weigh the extent of the visible contents of the Cuban monetary and exchange rate reform …); range (The
Central Bank sets minimum and maximum interest rate ranges.); scope (While the current US government has
taken some positive steps, they are insufficient and extremely limited in scope.); importance; significance
alcanzar el éxito/tener éxito/triunfar: make it (she made it fairly late in her career)
alcanzar un acuerdo: reach an agreement (And to reach an agreement on the different situations…)
alcanzar: achieve (…surpassed the record performance achieved in the previous year.); reach (The number of Personal Banking customers
reached 2.3 million…); attain (On the other hand, these communities intend to attain their goals with peaceful
political means.)
alcista: upward (Strong domestic demand exerted upward pressure on price.)
aleatoriamente: randomly (The people I interviewed were chosen randomly.)
alentador: encouraging (The decrease in violence is undeniably encouraging, but the challenge remains constant.)
alentar: encourage (The city needs to encourage job creation.); foster (by fostering an environment of low interest rates)
algo más de/que: a little more than (Multnomah County gets a little more than $75 per person for two projects.) ; somewhat more than
(…inhabitants when it attained independence, today has somewhat more than 6 million…)
algo menor que: somewhat smaller than (Washington, D.C., is somewhat smaller than Baltimore.)
algo menos que: somewhat smaller than (Washington, D.C., is somewhat smaller than Baltimore.)
algo/un tanto: somewhat (The national and international macroeconomic context in which the Argentine economy has developed over the
last few years has been somewhat changeable.
algunos/algunas: a few (We've been having a few problems with the new computer.)
Alianza Bolivariana para las Américas: Bolivarian Alliance for the Americas (The 7th summit meeting of the Bolivarian Alliance for the
Americas (ALBA) ended Oct. 17, in Cochabamba with the decision to establish a virtual currency.)
alimentación y la agricultura: food and agriculture (This agreement addresses genetic resources for food and agriculture.)
aliviar las restricciones: ease the restrictions (and continue the process of easing restrictions on self-employment)
almacenamiento/almacenaje: warehousing (This includes costs such as transportation and warehousing.)
alrededor de: around (These rules, established in 2004 by the BIS in Basel, Switzerland, and adopted by many countries around the world;
about (Despite growth of only about 2% in the advanced economies, global GDP is likely to expand about 3.5% in
2011,…)
altas: additions (However, the additions, disposals and transfers of all fixed assets are shown in the balance sheet or ...)
alternativa/alternativo: alternative (The government is faced with the alternative for higher taxes or poor roads.) / (Bangladesh growers,
whose tea was sold almost exclusively to West Pakistan must find now alternative markets for their product.)
alto funcionario: senior officer (The top U.S. commander in Afghanistan has fired a senior officer from his job …); top official (A White
House top official wrote in Foreign Affairs magazine…)
ambiente de trabajo/entorno de trabajo: working environment (I wish to thank you for being so positive in emphasising this important
matter of the working environment.)
ámbito: scope (We are going to widen the scope of the investigation.)
amenazar: threaten (Serious and imminent dangers threaten the existence of our species.)
amortizable: redeemable (Redeemable in cash at the Bank’s option, subject to prior approval of the Superintendent, on or after February
15, 2014 and February 15 every five years thereafter, …); callable (If the bond you choose is callable, you have
taken the risk of having your principal returned ...)
amortización acumulada: accrued depreciation (Tangible assets are valued at their historical acquisition price less accrued depreciation.)
amortización del crédito mercantil negativo en la adquisición de: amortization of negative goodwill on the acquisition of (amortization
of negative goodwill on the acquisition of Companhia Siderúrgica do Tubarão)
amortización del crédito mercantil negativo: (the amortization of negative goodwill does not form part of the net income for the year for
the purpose of calculating the obligatory minimum dividend distribution)
15

16. amortización del crédito mercantil: amortization of goodwill (Amortization of goodwill should be reported in operating expenses.);
goodwill amortization
amortización..acelerada: accelerated..depreciation (There are also tax incentives, such as accelerated depreciation benefits of up to
20% annual, for investments in hydroelectric projects and other renewable resources…)
amortización: redemption (On the redemption date, the Bank makes a cash payment equal to the value of the common shares on that
date.)
amortizado: amortized (Intangible assets with finite useful lives are amortized over their useful lives.)
ampliación: expansion
ampliamente: widely (widely demostrated) / (widely known) / (It is widely accepted that the relative neglect of the agricultural sector over
recent decades has caused agricultural productivity and supply capacities in many countries to decline.0
ampliar los plazos/extender los plazos/prolongar los plazos: extend deadlines (China's banks can extend deadlines on loans …)
ampliar por: extend by (European exchange operator NYSE Liffe said on Wednesday it would extend by one year the trading period of
all...)
ampliar: broaden (Going to college will broaden [to increase the range of] your interests. (They are broadening the road to speed up the
flow of traffic.); widen; extend (The credit instruments used to meet the financing needs of its clients represent the
maximum amount of additional credit the Bank could be obligated to extend if the commitments were fully drawn.)
amplitud: extent (In order to weigh the extent of the visible contents of the Cuban monetary and exchange rate reform …)
añadir: add (If you add three and four you get seven.) / (Add the files you want to send to your recipients as attachments by clicking on the
attach button.)
análisis e interpretación de estados financieros: analysis and interpretation of financial statements (Analysis and interpretation of
financial statements help in determining the liquidity position, long term solvency, financial viability and profitability
of a firm.)
análisis estructural: structural analysis (This data is a key element for business cycle and structural analysis.)
analizar: weigh (In order to weigh the extent of the visible contents of the Cuban monetary and exchange rate reform …)
animales de trabajo: working animals (Raising awareness of the contribution that working animals can make to Cuba's economy, …)
animar: buoy (Growth will be buoyed by the emerging economies…)
anotación en el debe: debit entry
anotación en el haber: credit entry
añadir: add (she added a few words of thanks)
año anterior: previous year (…slightly higher than the previous year.)
año entrante/año que viene: coming year (Though a number of countries are likely to take steps to normalize monetary policy in the
coming year…)
año natural: calendar year (There is a $500 deductible limit per family per calendar year.)
anotar en los libros: book (… to book such higher costs in the first year corresponds to normal accounting practices.)
ante todo: first and foremost (Credit-granting decisions are based first and foremost on the results of the risk assessment.)
antecedentes (de algo): background to (This explains the background to the series of financial assistance programmes under which this
aid has been given…)
anteproyecto/diseño: blueprint (A blueprint for doing something is a complete plan that explains how to do it: China’s economic
blueprint/The report provided a blueprint/
anterior: foregoing (…and the Bank’s success in anticipating and managing the foregoing risks.) / (… who signed the foregoing certificate
…)
anteriormente: formerly (Formerly, this was possible only through a judicial procedure.); previously (Many of these services were
previously provided by the state.); before (As it happened before, interest in science and technology appeared not
only in technological artworks.)
antes citada: cited above (Based on the rate cited above, calculate the expected increase in…)
Antes de que te cases, mira lo que haces: Look before you leap.
antes de terminar/concluir: before the end; before concluding (Before concluding an investment contract with foreign investors,…)
antes de: before; prior to (…whereas prior to that date, it had been using the Standardized Approach.)
16

17. antes descritas: above-described (departments will guide the project team through the above-described activities.)
antes que nada: first of all (First of all, the coverage of the indices used should be appropriate.)
anticíclica: countercyclical (Countercyclical is a term used in economics to describe how an economic quantity is related to economic
fluctuations. It is the opposite of procyclical.)
anticipo: down payment (You post a vendor down payment either when you send the check or when the payment is debited.)
anualidad: annuity (A small annuity lets her travel.)
apalancamiento financiero: financial leverage (In the world today, where financial leverage has been questioned, this is leverage of the
most constructive form.)
apalancamiento: leverage (The leverage indicator at 2009 was 5.54, only 0.64 of a point below the 2008 figure of 6.18.)
aparentar/fingir/maquillar: window-dress (Supervisory authorities have at their disposal a number of effective measures to ensure that
banks do not "window-dress" by showing significantly lower market risk positions on reporting dates.)
apartar: set aside (The governor wants to set aside (= keep separate and not spend) $50 million for emergencies.); put aside (We're
putting aside $20 a week for our vacation.)
aparte de: apart from (Apart from humanitarian and democratisation assistance, which will continue,…)
aparte de eso/por lo demás: otherwise (she mentioned her marriage; otherwise she said nothing about herself)
apenas: barely (Their marriage lasted barely three years.)
apercibir legalmente: bind over
apertura política: political opening-up (the political opening-up after Franco's death)
apertura: openness (Partnership provides a basis for openness and transparency in the preparation and implementation of programs.);
opening (on the opening of personal credit and loans for non-state businesses)
aplazar: defer (You can order the furniture now and defer payment until September.)
aplicable/de obligado cumplimiento/ejecutable: enforceable (…legislation should be simple, clear and enforceable.)
aplicable: applicable (A blank in a table indicates that the item is not applicable, unless otherwise indicated.
aportación: contribution (contributions from the private sector)
aportar: contribute (Tourism contributes millions of dollars to the region's economy.)
aporte por rendimiento de la inversión estatal: contribution from the return on state investment
apoyado en: supported on (In this effort, the Commission has been supported on numerous occasions by the judgments of the Court of
Justice...)
apoyar : underwrite (The museum show was largely underwritten by a grant from the government of Sweden.); support (The president
strongly supported Egypt's role in the negotiations.)
apoyar a/dar apoyo a: be supportive of (They were supportive of immigration reform (= They encouraged it).
apoyo financiero: financial support (Our financial support should encompass the whole sector.); financial help (My parents gave us
financial help when we bought our first house.)
apoyo/ayuda: support (The senator voiced his support for making health care available to all.); help (With the Bank’s help, we successfully
added highly strategic assets and increased our presence in the Canadian food distribution market.)
apremiante/urgente: pressing (pressing need) / (pressing issue)
aprendizaje: learning (The only solution is to support education and lifelong learning.)
apresurar: accelerate (…the funds earmarked for Romania in order to accelerate their allocation and rapid absorption.) / speed up (Cuba
should try everything possible to speed up its process in order to recover lost time.)
apretar el cerco: tighten the siege (to tighten the siege around the Island that was struggling on its own through the so called Torricelli Act)
apretarse el cinturón: belt tightening (belt tightening policy) / (… economic crises are times for belt-tightening and cost-cutting …)
aprobación: approval (The Bank cannot be certain when or under what conditions, if any, approval will be granted.)
aprobar: approve (The Bank also has a policy, approved by the Board of Directors,…); promulgate (New Zealand intends to promulgate
these amended Regulations as soon as possible.)
aprovechar al máximo: take full advantage of
aprovechar/aprovecharse de: take advantage of (It is still too difficult for manufacturers to take advantage of the single market.) / (taking
17

18. advantage of its technical expertise)
aproximación: approach (Table 5.1 Preliminary Approach to Efficiency Indicators.)
aproximadamente: about (It happened about two months ago.)
aproximarse a: approach (…solidarity the Brussels Council showed towards the candidate countries, which still need financial help to
approach the level of development of the rest of the continent.)
apuntar a: aim at (The budget should aim at the future and endorse action which no single Member State can afford on its own.)
apuntar hacia: aim at (The budget should aim at the future and endorse action which no single Member State can afford on its own.)
aquí: herein (All opinions expressed herein are solely those of the author.)
arancel proteccionista: protective tariff (The Tariff of 1828 was a protective tariff passed by the Congress of the United States on May 19,
1828, designed to protect industry in the northern United States.)
arbitrador/arbitrajista/árbitro: arbitrager or arb (In finance, an arbitrager is someone who buys currencies, securities, or commodities on
one country's market in order to make money by immediately selling them at a profit on another country's market.)
arbitraje regulador: regulatory arbitrage (The problems of regulatory arbitrage and tax evasion are closely linked.)
arbitraje: arbitrage (Arbitrage is the technique of simultaneously buying at a lower price in one market and selling at a higher price in
another market to make a profit on the spread between the prices.) (There was a purchase-sale arbitrage with the
United States…)
argumentos de peso: arguments of weight (There are arguments of weight which can be advanced in favor of a protective tariff.)
armar: piece together (The job of a seed researcher is to piece together a complex genetic puzzle…)
arrastre de ganancias retenidas: retained earnings carried forward (Retained earnings carried forward to next year.)
arrastre de saldos: balance carry forward (Once you have defined the system structures for carrying forward balances, you can execute the
balance carry forward program.)
arrendamiento con opción de compra: leasing (system of leasing whereby the lessee has the option of purchasing the property after a
certain time)
arrendamiento financiero: financial leasing (As one of the most popular financing tools in modern business world, Financial Leasing
Service uses finance leases to leverage assets.) / (For the goods acquired via financial leasing the value is to be
recorded at the time when the good is delivered to the lessee.)
arrendamiento operativo: operational leasing (Developing financial and operational leasing is important to meet the needs of small and
medium-size companies.)
arrendamiento: leasing (Leasing of aeroplanes between operators.)
arrendatario: lessee (These may be owners or lessees of means of production or may utilise them in permanent usufruct…)
arriba citado/mencionado: above-mentioned (Along with the above- mentioned…)
arriendo: lease (Rentals paid under operating leases are charged to income on a straight line basis over the lease term.
arroba @ en correo electrónico: at (lewis@example.net se lee como lewis at example dot net.)
arruinar: blight (This situation continues to blight the lives of large numbers of people today.)
artículo/escrito/ensayo: paper (This paper evaluates the three objectives of the proposed reform regarding monetary and exchange rate
policy.)
asalariado: salaried (The Bank offers defined benefit pension plans that cover substantially all salaried employees.)
asalariado: wage earner (Registered under this heading will be the free workers who can work for several employers in different labour
agreements, and may be at the border between wage-earner and independent worker.); salary earner (A worker is
considered to be a wage or salary earner of a particular unit if he or she receives a wage or salary from the unit
regardless of where the work is done.)
Asamblea Nacional del Poder Popular: National Assembly of People’s Power
ascendente a: amounting to (This is the only country that we know has foreign currency reserves amounting to almost two trillion dollars.)
ascender a: amount to (Federal and state costs for building and operating prisons amounted to $25 billion.); number (The crowd
numbered over 100,000); add up to (it adds up to quite a lot of money); upgrade to (…you may choose to upgrade
to Accredited Practitioner status.)
aseguramiento logístico: (…in order to provide logistic assurance for the army and improve the performance of the logistic section in a
comprehensive way.)
18

19. asegurar que: ensure that (One of the key responsibilities of the Board is to review and assess the Bank’s risk management capabilities and
to ensure that its activities are consistent with internal guidelines and best practices.)
asegurar: ensure (The main role of the Board of Directors (the Board) is to oversee the management of the Bank, safeguard its assets, and
ensure its viability, profitability and development.)
asegurarse de: ascertain (... helps to evaluate the effectiveness of policies - in short, to ascertain whether the problem has been solved.)
asentar: book (Payments received for contributions in 2008 were still being recorded in suspense accounts used to book contributions in
advance …)
asequible/accesible: affordable (…ensure high quality services to an affordable price)
asesor jurídico/asesora jurídica: legal adviser
así como también: as well as (We have a responsibility to our community as well as to our families.)
así como: as well as (…revenues from savings and investing activities as well as from transaction activities remained stable…) / (We have
a responsibility to our community as well as (= and also) to our families.)
así que: so (She was tired, so she went to bed.)
así: thus (This plan will reduce waste, and thus cut costs.); thereby (…thereby increasing total assets and liabilities.)
asiento contable: accounting entry (In case there was no budgetary provision, no accounting entry shall be made …)
asignación: allowance (… and the allowance for credit losses was $121 million.); allocation (… monitoring the allocation of resources in
response to market opportunities and changing customer needs.); appropriation (Unlike most export credit agencies
that rely on governmental appropriations …)
asignaciones de fondos: fund allocations (The strategy includes increased fund allocations…)
asignaciones de recursos: resource allocations (Therefore, the resource allocations will be extended to cover a certain period of time.)
asignaciones presupuestarias: budget allocations (…the capacity of the institutions involved in transforming budget allocations into
services within schools.); budgetary allocations
asignar: allocate (State funds will not be allocated to the program next year.); assign (You need to assign this job to a subordinate.)
asimetrías comerciales: trade asymmetries (Thus, in equation (1) we cannot examine trade asymmetries that may exist between exports
and imports. ...)
asimismo: likewise (Likewise it is projected a growth of investments by 25.9%,…); to do likewise: hacer lo mismo
asistencia financiera: financial asístanse (It provides financial assistance for vocational training, retraining and job-creation schemes.)
asistencia social/bienestar social: social welfare (Growth, employment and social welfare belong together.); social asístance (These
persons are only eligible for emergency social assistance until they are able to leave the country.)
asistencia: help (With the Bank’s help, we successfully added highly strategic assets and increased our presence in the Canadian food
distribution market.)
asistir (ayuda): help (The Financial Markets segment has a well-diversified portfolio of businesses that help it to weather these challenging
market conditions.)
asistir (presencia): attend (We trust that all governments will attend.)
Asociación Nacional de Agricultores Pequeños: National Association of Small Farmers
aspecto de importancia vital: extremely important aspect (... human rights dialogue with China is an extremely important aspect of our
relations with that country.)
aspectos de mayor relevancia: most important aspects (The Seminar was held with a view to addressing the most important aspects
and the most urgent challenges…)
aspectos: respects (In many respects this is an unnecessary waste of energy.); (en todos los aspectos) in every respect (This does not
necessarily require that all participants adopt identical rules in every respect.)
aspirar a: aspire to (And they can aspire to be more competitive in various ways.)
asumir: take over (These bodies rapidly learned to take over the new responsibilities delegated by the…)
asuntos claves: key issues (Some of the key issues contained in the release by Wikileaks of 250000 secret US diplomatic cables.)
asuntos de interes mutuo: issues of mutual interest (This dialogue, covering all issues of mutual interest, takes place in the framework of
regular meetings,…)
asuntos económicos y financieros: economic and financial affairs
atacar: tackle (There are many ways of tackling this problem.)
19

20. atención: attention (the problem will receive our prompt attention)
atendiendo a las circunstancias particulares que concurran en cada caso: on an ad hoc basis (the problems are dealt with on an ad
hoc basis) / The admission of this evidence shall be decided by the Board on an ad hoc basis.)
atentamente (despedida en cartas): yours truly; yours sincerely
atenuar las restricciones: ease the restrictions (and continue the process of easing restrictions on self-employment)
atrasado: overdue (payment is overdue); in arrears (Credit card receivables are written off when payments are 180 days in arrears.)
atrasos: arrears (Paying those arrears would contribute greatly to reducing social and political tensions and to fostering national
reconciliation.)
auditado: audited (We have audited the Consolidated Balance Sheets of National Bank of Canada (the Bank) as at October 31, 2010 …)
auditar: audit (We have audited the Consolidated Balance Sheets.)
auditor externo: external auditor (The European Court of Auditors is the external auditor of the European Union.)
auditor interno: internal-auditor (The internal auditor shall also oversee correct implementation of the budget)
auditor: auditor (the auditors’ reports on their financial statements.); controller;
auditoria externa: external audit (These audits are to a large extent carried out by external audit firms on behalf of the Commission.)
auditoría interna: internal audit (This system included a reinforced internal audit capability.); internal auditing (In order to reinforce Grupo
Financiero Improsa’s structure, Internal Auditing focused its 2009 reviews on internal controls, …)
auditoría: audit (Our responsibility is to express an opinion on these financial statements based on our audits.); auditing (This other party is
specifically the internal auditing service, which will be completely independent.)
auge: boom (Europe's boom phase of economic growth has now ended.)
aumentar en: increase by (The budget will increase by around 2% after inflation,…); raise by (In these circumstances the decision taken by
the ECB to raise by 25 basis points to 4.25%...); rise by (Payments for compulsory expenditure fall by 1,0 % on
2007, while those for non-compulsory expenditure rise by 9,2 %.); extend by; improve by
aumentar/mejorar (la calidad): enhance (This will also enhance the quality of the projects submitted.)
aumentar: increase (They've increased the price of gas by two cents a gallon.); raise (There are no plans to raise taxes, the president
said.); step up (Of course competitiveness must be stepped up.) rise (Real estate prices have risen rapidly.); boost
(We took various steps to try to boost sales.); scaling up (The common challenge of scaling up efforts and
replicability of initiatives.); up (Operating expenses stood at $2,811 million in 2010, up $149 million or 6% from last
year.
aumento: increase (There was a slight increase in unemployment last month.); raise (She asked her boss for a raise.); rise (Inflation is on
the rise (= increasing).); enhancement
aún (adv.): yet (We may yet succeed -- you never know.); even (Even with a good education, you need some common sense to get ahead.)
aún así: even so (Even so, the cumulative impact of such regulation imposes substantial economic costs.), even then (But even then, the
authority would need support.)
aún cuando; aunque: even though (Even though he never completed college, he runs a successful software company.)
aún mas: further (These measures will further aggravate the situation.); what is more (What is more, since the cold war era this threat, far
from decreasing,...)
aún si: even if (Even if you apologize, she still may not forgive you.); even though
aunque con: albeit with (These objectives have been achieved, albeit with delay.)
Aunque la mona se vista de seda mona se queda.: You can't make a silk purse out of a sow's ear.
aunque: although (He decided to go, although I begged him not to.); though (There's a chance he'll recover, though the doctors can't say
for certain.); even though (Even though I was very young, I remember a little about the war.); albeit (Sustaining the
development aid effort is essential, albeit not sufficient.); while (While the current US government has taken some
positive steps,…)
ausencia autorizada pagada: authorized paid absence (If a company requires an employee to stay at home after a business trip to an
affected country, the leave should be treated as an authorized paid absence from ...)
ausencia autorizada: authorized absence (If so, the project personnel shall receive full salary and other emoluments for the period of
authorized absence.)
ausencia por enfermedad/licencia por enfermedad:-sickness-leave (The aim of this study was to analyse the variations of sickness
leave rates among the Barcelona city council civil servants…); sick leave (Furthermore, the statistics include a
20

21. frightening rate of sick leave.) / (The regulation refers both to sick leave directly caused by the work (e.g. accident
during work) and not related to the work (e.g. unrelated illness) where there is medical proof for the illness.)
ausencia:-absence (She has had repeated absences from school this year.); lack (German managers say lack of qualified personnel is
becoming the biggest challenge for Europe’s biggest economy.)
ausente:-absent (If Callie is absent from school, she should bring a note from home.)
ausentismo: absenteeism (Lower accident rates reduce absenteeism, which constitutes a significant loss for the economy.)
auspiciar: sponsor (It will organize and sponsor international cooperation in the field …)
auspicio: sponsorship (In May, Concha y Toro signed a three-year sponsorship deal with England's Manchester United football club, …)
austeridad: belt-tightening (Cuba and other countries in the developing world face severe challenges that would require belt-tightening and
patience.) / (President Obama wants the federal government to do some belt-tightening during tough economic
times.)
autoabastecimiento: self-sufficiency (They showed their self-sufficiency by growing their own vegetables.); self-supply (The EC foresees
self-supply in the demand for cereals in the EU for ...)
autofinanciable: self-financing (Only with a turnover of 1 million Kroner annually will the courses be self-financing.); self-funding (This is
an independent, self funding organisation set up in 1988.)
autofinanciación/autofinanciamiento: self-financing (The system for producing sugar from sugar beet is a self-financing system.)
autofinanciado: self-financing (And, far from being self-financing, it has needed a US$290 million injection from the government.)
autogestión: self-management (The purpose of the program is to provide education services based upon community participation, fostering
school autonomy, and self-management in poor rural areas.)
autogestionado/autogestionada: self-managed (This type of organizational structure has self-managed teams which make their own
decisions without reference to higher management.)
automático: automatic (An automatic pistol or rifle can fire repeatedly with one pull of the trigger.)
automatización: automation (A greater use of automation was also noticeable during the period considered.)
automatizar: automate (Automate your shipping process and reduce paperwork.);
autoridad monetaria: monetary authority (New instruments should not be used in the financial markets before they have been vetted by a
monetary authority.)
autorización para girar en descubierto las cuentas: permission to overdraw accounts (Customers must now give banks permission to
overdraw accounts.)
autorizar: license (She's licensed to teach elementary school.)
aval bancario: bank guarantee (Bank guarantee: this is a kind of guarantee thanks to which the Bank commits to meeting the customer's
obligation to a third party if it cannot do so.)
aval limitado: qualified endorsement (qualified endorsement: Endorsement that adds certain words which limit, qualify, or restrain the
endorser's liability.)
aval bancario: bank guarantee (This security is of lower value than the bank guarantee.)
avalador: endorser (An Endorser is any individual or an organization that formally expresses their support and commitment to …)
avalar: guarantee (debt; treaty) (The freezer is guaranteed for three years.) (guarantee a loan); endorse (We're not endorsing tax
increases.); underwrite
avalista: guarantor (The guarantor shall receive a copy of the surety agreement.)
avanzando: proceeding (The building project is proceeding smoothly.)
averiguar: ascertain (The Commission should ascertain the criteria being applied by Member States.)
aviso de crédito: credit advice (Credit advice is a note from a bank informing a customer that an amount of money has been put into their
account.); credit notice
aviso de débito: debit advice (Except where a paid cheque is returned by the bank or a debit advice is received from the bank…, )
ayuda económica: economic aid (The majority of economic aid provided goes into the regime's pockets.)
ayuda financiera: financial support (Our financial support should encompass the whole sector.)
ayuda: help (With the Bank’s help, we successfully added highly strategic assets and increased our presence in the Canadian food
distribution market.)
ayudar a determinar: help in determining (The information here will help in determining the appropriate settings for any specific
21

22. application.)
ayudar: assist (The company said it would assist workers in finding new jobs.); help (The Financial Markets segment has a well-diversified
portfolio of businesses that help it to weather these challenging market conditions.)
Ayúdate y Dios te ayudará: God helps those who help themselves.
(INICIO)
B
bachiller: bachelorship (The Embassy does not issue bachelorship certificates.): secondary school graduate; high school graduate
bachillerato: baccalaureate (…these schools may provide the European baccalaureate certificate.)
bagaje/acervo (cultural/intelectual): background (The school has students from many different backgrounds.)
bagazo (de la caña de azúcar): bagasse; sugar cane pulp; sugar cane mash
baja/bajo: low (They have the lowest food prices in town.); (low social status); (By fostering an environment of low interest rates,…)
baja/descenso: fall (a fall in temperature); decrease (I haven't noticed any decrease in ticket sales.); drop (there was a continued drop in
temperatures)
baja: low (They have the lowest food prices in town.); (low social status); (By fostering an environment of low interest rates,…)
bajada: fall (a dramatic fall in temperature) ; drop (a dramatic drop in temperature)
bajar de categoría/degradar: downgrade (They threatened to downgrade my credit rating if I don't pay the bill immediately.)
bajar de golpe/caer en picada: plummet (Land productivity at many places has plummeted.)
bajar: wind down (…in the medium term will wind down the stimulus they deployed to fight the recession.); decrease (Car sales decreased
sharply this year.); fall (Stock prices fell sharply in late March and early April.); drop (We are going to have to drop
our prices.) lower (businesses have lowered their prices); go down (Prices will be higher in the short term but should
start to go down as from 2010," he says.)
bajas: disposals (However, the additions, disposals and transfers of all fixed assets are shown in the balance sheet or ...)
bajista: bearish (In a strong uptrend, several bearish divergences can appear but the uptrend will continue.) / (The GBPUSD is trading in a
clear bearish market condition since yesterday.); downward (The trend has been downward ever since, with
donations falling to $143,000 last year.)
bajo contrato con: under contract with (Their own capability has been under contract with the Russians" for 20 years, Gates stressed.)
bajo la modalidad de: under the modality of (Comprise mortgage loans granted to natural persons for the purchase, expansion, repair or
construction of housing, granted under the modality of letters of credit, endorsable negotiable mortgages and
others.)
balance de cierre: closing balance sheet (…is listed on the closing balance sheet as an investment by the equity method.)
balance de comprobación: trial balance (While numerous documents were delivered on time, many critical documents such as the final
trial balance,…)
balance de resultados: profit and loss statement ( …by your financial backers on classic financial measures: the balance sheet, the profit
and loss statement, and the cashflow statement.)
balance de situación/estado de situación: balance sheet (The balance sheet describes the assets, the liabilities and the equity of the
partnership at a particular point in time.)
balances de fin de año: year-end balances (Year-end balances of monetary assets and liabilities denominated in foreign currencies are
converted into euros on the basis of the exchange rates applying on 31 December 2006.)
balanza comercial: trade balance (With the results, the sector trade balance had a superavit of US$ 66.3 million.)
balanza de cuentas: account balance (Account balance is the amount of money in an account, equal to the net of credits and debits at that
point in time for that account.); balance on account (If the vendor has provided the customer with a line of credit, the
statement will also show the minimum payment due along with the total balance on account.)
balanza de la cuenta de capital: capital account balance (Any capital withdrawals (e.g. dividends paid) during the period will reduce the
capital account balance, so the withdrawal is closed to Retained Earnings: ...)
balanza de la cuenta financiera: financial account balance (The Financial account balance refers to (net) international transactions in
financial assets, such as overseas sales of securities and bank loans ...)
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