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C1  ·  46 Wörter

Bookkeeping and the balance sheet

Assets, liabilities, the journal entry and the year-end close — how a Portuguese set of accounts is read.

The first entry in this list is o balancete, and the last three letters carry the whole of its meaning. O balanço is the balance sheet; -ete is a diminutive suffix, the same one that makes o livrete out of o livro — the little booklet a car is registered in — and o rapazete out of o rapaz. An English reader who knows that much will read it as a small balance sheet and be wrong: a diminutive on a technical term rarely means small. It means lesser in standing. O balancete is the internal, provisional list of every account and its balance, drawn up month after month before o balanço is drawn up once a year; it is complete, it can run to many pages, and nothing about it is little. English has no suffix that will do this and reaches for an adjective instead — « trial » in « the trial balance », a word about testing rather than about size, and one nobody would arrive at from the Portuguese. So when a Portuguese document ends in -ete, ask whether the thing is smaller or merely not yet final.

Die Wörter

Verb (1)

contabilizarto post to the accountsVerbC1
A despesa foi contabilizada em gastos.The outlay was posted to expenses.

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