GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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15:49 Feb 21, 2018 |
English to Portuguese translations [PRO] Bus/Financial - Accounting | |||||||
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| Selected response from: Mario Freitas Brazil Local time: 12:27 | ||||||
Grading comment
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Summary of answers provided | ||||
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5 +1 | Fundo de acionistas |
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5 | (contas de) Capital Próprio |
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4 +1 | património líquido, situação líquida |
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Fundo de acionistas Explanation: Shareholders são os acionistas de uma empresa, os quais detém participação dela. O fundo é destinado a essas pessoas. |
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(contas de) Capital Próprio Explanation: Pode parecer muito simples, mas a tradução literal não funciona neste caso. A nomenclatura contábil é diferente em inglês e português. Shareholders' Funds são as Contas de Capital Próprio no Brasil. |
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património líquido, situação líquida Explanation: Diria assim, ver IATE: Domain Accounting, Business activity Domain note share capital Narrower 3550765 , 3550767 en Definition net value of an organisation's assets, after deducting any liabilities Definition Ref. COM-EN, based on: John Black, Nigar Hashimzade, and Gareth Myles. "net worth." In A Dictionary of Economics. Oxford University Press, 2012. www.oxfordreference.c... [5.7.2013] Note It can only be measured reliably if assets are correctly valued: this cannot usually be done simply by using balance-sheet figures. Where assets are not readily marketed and intangible assets such as goodwill are important, balance-sheet figures can be unreliable. Term net worth Reliability 3 (Reliable) Term Ref. • Borrowing and Lending Terminology, World Bank, 1984, www-wds.worldbank.org... [5.7.2013] Term Note According to the 1984 World Bank Glossary of Borrowing and Lending Terminology, stockholders' equity, shareholders' equity, owners' equity, equity, net worth and shareholders' funds are generally synonymous, but accountants tend to give different slants to these terms in certain circumstances, so they may, on occasion, have slightly different meanings. Date 19/05/2014 Term net assets Reliability 3 (Reliable) Term Ref. "net assets." In A Dictionary of Accounting. Oxford University Press, 2010. www.oxfordreference.c... [5.7.2013] Date 19/05/2014 Term owners' equity Reliability 3 (Reliable) Term Ref. Borrowing and Lending Terminology, World Bank, 1984, www-wds.worldbank.org... [5.7.2013] Term Note According to the 1984 World Bank Glossary of Borrowing and Lending Terminology, stockholders' equity, shareholders' equity, owners' equity, equity, net worth and shareholders' funds are generally synonymous, but accountants tend to give different slants to these terms in certain circumstances, so they may, on occasion, have slightly different meanings. Date 19/05/2014 Term shareholders' funds Reliability 3 (Reliable) Term Ref. • Borrowing and Lending Terminology, World Bank, 1984, www-wds.worldbank.org... [5.7.2013] • European Investment Bank. Translation Division. English Section. EIB French-English Technical Glossary. 1991 Term Note According to the 1984 World Bank Glossary of Borrowing and Lending Terminology, stockholders' equity, shareholders' equity, owners' equity, equity, net worth and shareholders' funds are generally synonymous, but accountants tend to give different slants to these terms in certain circumstances, so they may, on occasion, have slightly different meanings. Date 19/05/2014 Term shareholders' equity Reliability 3 (Reliable) Term Ref. • Borrowing and Lending Terminology, World Bank, 1984, www-wds.worldbank.org... [5.7.2013] Term Note According to the 1984 World Bank Glossary of Borrowing and Lending Terminology, stockholders' equity, shareholders' equity, owners' equity, equity, net worth and shareholders' funds are generally synonymous, but accountants tend to give different slants to these terms in certain circumstances, so they may, on occasion, have slightly different meanings. Date 19/05/2014 Term stockholders' equity Reliability 3 (Reliable) Term Ref. Borrowing and Lending Terminology, World Bank, 1984, www-wds.worldbank.org... [5.7.2013] Term Note According to the 1984 World Bank Glossary of Borrowing and Lending Terminology, stockholders' equity, shareholders' equity, owners' equity, equity, net worth and shareholders' funds are generally synonymous, but accountants tend to give different slants to these terms in certain circumstances, so they may, on occasion, have slightly different meanings. Date 19/05/2014 pt Definition valor dos bens e direitos, deduzidos das obrigações e dívidas de uma pessoa jurídica Definition Ref. International Accounting Lexicon (U.E.C.)-Contas de Grupo Term situação líquida Reliability 3 (Reliable) Term Ref. International Accounting Lexicon (U.E.C.)-Contas de Grupo Date 19/05/2014 Term património líquido Reliability 3 (Reliable) Term Ref. International Accounting Lexicon (U.E.C.)-Contas de Grupo Date 19/05/2014 |
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