C2 · 41 words
Financial reporting in Portuguese
Recognition, measurement, presentation — one situation, two sets of figures.
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From these 41 words, as many per round as you like — up to all of them: first what is due today, then new ones. First you choose, then you fill the gap, then you write it yourself. Mistakes come back again shortly.
More about this list
The thirtieth entry is fora do balanço, and it is the one line on this page whose English rendering is settled by punctuation rather than by vocabulary. The phrase is « off balance sheet », and two things go wrong with it. The first is that « off balance » already means something else: unsteady, on the point of falling — « he was knocked off balance », « the question threw her off balance ». Drop the third word and the sentence has changed subject altogether. The second is the hyphen. English writes a multi-word modifier with hyphens when it stands in front of the noun it qualifies, and leaves them out when it follows the verb. So one writes « off-balance-sheet financing » and « the off-balance-sheet items », but « the guarantee is kept off balance sheet ». The same rule governs half this list: « related-party transactions » beside « transactions with related parties », « fair-value measurement » beside « measured at fair value », « a going-concern assumption » beside « the accounts assume a going concern ». Portuguese needs none of it, because fora do balanço keeps its preposition in both positions. The hyphens are not decoration: they say where the compound begins and where it ends.
The words
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Phrase (1)
fora do balançooff balance sheetPhraseC2
A garantia dada ao banco fica fora do balanço.The guarantee given to the bank stays off balance sheet.
Noun (m) (21)
Grammar for these: Definite article: o, a, os, as · Contractions: do, na, ao, pelo
o reconhecimento de um itemthe recognition of an itemNoun (m)C2
O reconhecimento de um item exige um valor que se possa medir.Recognising an item calls for a value that can be measured.
o custo históricothe historical costNoun (m)C2
O terreno continua registado pelo custo histórico.The land is still carried at historical cost.
o justo valorthe fair valueNoun (m)C2
O justo valor sobe e desce com o mercado.Fair value rises and falls with the market.
o valor residualthe residual valueNoun (m)C2
O valor residual do carro entra no cálculo da depreciação.The residual value of the car goes into the depreciation calculation.
os custos de desenvolvimentothe development costsNoun (m)C2
Os custos de desenvolvimento só entram no ativo em certas condições.Development costs enter the balance sheet only under certain conditions.
o goodwillthe goodwillNoun (m)C2
O goodwill nasce quando se paga mais do que os bens valem.Goodwill arises when more is paid than the assets are worth.
o ativo intangívelthe intangible assetNoun (m)C2
Uma licença de software é um ativo intangível.A software licence is an intangible asset.
o passivo contingentethe contingent liabilityNoun (m)C2
O passivo contingente aparece no anexo e não no balanço.The contingent liability appears in the notes and not on the balance sheet.
o acréscimo de custosthe accrued expenseNoun (m)C2
O acréscimo de custos entra no exercício em que o trabalho foi feito.The accrued expense falls in the year in which the work was done.
o rendimento diferidothe deferred incomeNoun (m)C2
A renda cobrada adiantada fica como rendimento diferido.Rent charged in advance is held as deferred income.
o reconhecimento do réditothe recognition of revenueNoun (m)C2
O reconhecimento do rédito acontece com a entrega, não com a encomenda.Revenue is recognised on delivery, not on the order.
o princípio do balanceamentothe matching principleNoun (m)C2
O princípio do balanceamento liga o gasto ao rédito que ele gerou.The matching principle ties a cost to the revenue it brought in.
o limiar de materialidadethe materiality thresholdNoun (m)C2
Abaixo do limiar de materialidade nada é divulgado em separado.Below the materiality threshold nothing is disclosed separately.
o interesse minoritáriothe minority interestNoun (m)C2
O interesse minoritário aparece dentro do capital próprio.The minority interest appears within equity.
o método da equivalência patrimonialthe equity methodNoun (m)C2
A participação é tratada pelo método da equivalência patrimonial.The holding is accounted for by the equity method.
o imposto diferidothe deferred taxNoun (m)C2
O imposto diferido nasce da diferença entre as duas contas.Deferred tax arises from the difference between the two sets of books.
o mapa de tesourariathe cash flow statementNoun (m)C2
O mapa de tesouraria mostra o dinheiro que entrou e saiu.The cash flow statement shows the money that came in and went out.
o relato por segmentosthe segment reportingNoun (m)C2
O relato por segmentos separa a fábrica da rede de lojas.Segment reporting separates the factory from the chain of shops.
o acontecimento após a data de balançothe event after the reporting dateNoun (m)C2
Um acontecimento após a data de balanço pode obrigar a corrigir as contas.An event after the reporting date may force a correction of the accounts.
o indicador ajustadothe adjusted measureNoun (m)C2
O indicador ajustado deixa de fora os gastos com a reestruturação.The adjusted measure leaves out the cost of the restructuring.
o anexo às contasthe notes to the accountsNoun (m)C2
O anexo às contas é mais longo do que o próprio balanço.The notes to the accounts are longer than the balance sheet itself.
Noun (f) (19)
Grammar for these: Definite article: o, a, os, as · Contractions: do, na, ao, pelo
a base de mensuraçãothe measurement basisNoun (f)C2
A base de mensuração vem sempre indicada no anexo.The measurement basis is always stated in the notes.
a apresentação nas contasthe presentation in the accountsNoun (f)C2
A apresentação nas contas segue todos os anos a mesma ordem.The presentation in the accounts follows the same order every year.
a perda por imparidadethe impairment lossNoun (f)C2
A perda por imparidade reduz o valor da máquina de uma vez.The impairment loss cuts the value of the machine at a stroke.
a reversão da imparidadethe reversal of the impairmentNoun (f)C2
A reversão da imparidade só é possível até ao custo original.A reversal of the impairment is possible only up to the original cost.
a vida útilthe useful lifeNoun (f)C2
A vida útil do equipamento foi revista este ano.The useful life of the plant was reviewed this year.
a capitalizaçãothe capitalisationNoun (f)C2
A capitalização dos juros da obra é discutida todos os anos.The capitalisation of interest on the building works is argued over every year.
a provisão para uma obrigaçãothe provision for an obligationNoun (f)C2
A provisão para uma obrigação cobre um processo ainda em tribunal.The provision for an obligation covers a case that is still before the court.
a obrigação de desempenhothe performance obligationNoun (f)C2
Cada obrigação de desempenho do contrato é valorizada em separado.Each performance obligation in the contract is priced separately.
a percentagem de acabamentothe percentage of completionNoun (f)C2
A percentagem de acabamento da ponte decide o rédito do trimestre.The percentage of completion of the bridge decides the revenue of the quarter.
a prudênciaprudenceNoun (f)C2
A prudência manda registar a perda provável e esperar pelo ganho.Prudence says to book the probable loss and wait for the gain.
a continuidade das operaçõesthe going concern basisNoun (f)C2
As contas são feitas na continuidade das operações.The accounts are drawn up on the going concern basis.
a consistência dos métodosthe consistency of methodsNoun (f)C2
A consistência dos métodos permite comparar dois exercícios.Consistency of methods makes two financial years comparable.
as contas consolidadasthe consolidated accountsNoun (f)C2
As contas consolidadas juntam a casa-mãe e as filiais.The consolidated accounts bring the parent and the subsidiaries together.
a eliminação de operações internasthe elimination of intra-group transactionsNoun (f)C2
A eliminação de operações internas retira as vendas entre irmãs.The elimination of intra-group transactions strips out the sales between sister companies.
a contabilização das locaçõesthe accounting for leasesNoun (f)C2
A contabilização das locações trouxe as viaturas para o ativo.Accounting for leases has brought the vehicles onto the balance sheet.
a variação do fundo de maneiothe change in working capitalNoun (f)C2
A variação do fundo de maneio explica metade do resultado.The change in working capital explains half the result.
a divulgação de partes relacionadasthe related party disclosureNoun (f)C2
A divulgação de partes relacionadas cobre também os administradores.The related party disclosure covers the directors as well.
a reexpressão das contasthe restatement of the accountsNoun (f)C2
A reexpressão das contas foi anunciada numa nota curta.The restatement of the accounts was announced in a short note.
a manipulação dos resultadosthe earnings managementNoun (f)C2
A manipulação dos resultados aparece muitas vezes no fim do exercício.Earnings management often shows up at the year end.
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This list belongs to Money, finance and economy — 28 lists and 989 words that can also be practised as a whole.