{"id":552,"date":"2009-11-30T06:00:10","date_gmt":"2009-11-30T10:00:10","guid":{"rendered":"https:\/\/blogs.transparent.com\/ingles\/?p=552"},"modified":"2009-11-30T06:00:10","modified_gmt":"2009-11-30T10:00:10","slug":"business-accounting-terms","status":"publish","type":"post","link":"https:\/\/blogs.transparent.com\/ingles\/2009\/11\/30\/business-accounting-terms\/","title":{"rendered":"Podcast #16 &#8211; Business: Accounting terms"},"content":{"rendered":"<audio class=\"wp-audio-shortcode\" id=\"audio-552-1\" preload=\"none\" style=\"width: 100%;\" controls=\"controls\"><source type=\"audio\/mpeg\" src=\"https:\/\/blogs.transparent.com\/ingles\/wp-content\/uploads\/sites\/35\/2009\/11\/negocios_2009_11_01.mp3?_=1\" \/><a href=\"https:\/\/blogs.transparent.com\/ingles\/wp-content\/uploads\/sites\/35\/2009\/11\/negocios_2009_11_01.mp3\">https:\/\/blogs.transparent.com\/ingles\/wp-content\/uploads\/sites\/35\/2009\/11\/negocios_2009_11_01.mp3<\/a><\/audio>\n<p><a href=\"https:\/\/blogs.transparent.com\/ingles\/wp-content\/uploads\/sites\/35\/2009\/11\/negocios_2009_11_01.mp3\">Download audio<\/a><\/p>\n<p><em>Today we\u2019re going to learn some vocabulary related to accounting.<\/em><\/p>\n<p><em>The first term is<strong> balance sheet<\/strong> (balan\u00e7o, balancete). A <strong>balance sheet<\/strong> states a company\u2019s <strong>assets <\/strong>(ativos, patrim\u00f4nio) and <strong>liabilities <\/strong>(d\u00e9bito, passivo). That is, what a company has (<strong>assets<\/strong>) and what it owes (<strong>liabilities<\/strong>).<\/em><\/p>\n<p><em><strong>Assets <\/strong>are what a company has that can be turned into cash. There are tangible and intangible assets. <strong>Tangible<\/strong> <strong>assets <\/strong>are those which are physical, like equipment, machinery, buildings, etc. <strong>Intangible assets <\/strong>are very hard to evaluate because they lack physical value, like patents, franchising, goodwill, trademarks, etc.<\/em><\/p>\n<p><em><strong>Liabilities <\/strong>are what a company owes to another company or to an individual. They can come in the form of <strong>accounts payable<\/strong> (contas a pagar), <strong>bank loans<\/strong> (empr\u00e9stimos banc\u00e1rios) or<strong> outstanding taxes<\/strong> (impostos pendentes).<\/em><\/p>\n<p><em>We have short-term (curto prazo) liabilities and long-term (longo prazo) liabilities. Short-term liabilities have to be paid within a year, whereas long-term liabilities can be paid in more than a year.<\/em><\/p>\n<p><em>Now we are going to talk about <strong>profit <\/strong>(lucro). <strong>Profit <\/strong>is the money you make when you sell something or do business and all expenses have been paid. We can <strong>make, earn<\/strong> or <strong>turn a profit<\/strong>. It can be a big, huge, healthy, substantial, handsome or hefty profit. There is also <strong>net profit<\/strong> (lucro l\u00edquido), after tax and costs are paid, and <strong>gross profit<\/strong> (lucro bruto), before tax and costs are paid.<\/em><\/p>\n<p><em>The opposite of profit is <strong>loss <\/strong>(perda), which is negative profit. We can say that a company <strong>made a loss, took a loss<\/strong> or is <strong>running at a loss<\/strong>.<\/em><\/p>\n<p><em>Now let\u2019s check the words gross and net.<\/em><\/p>\n<p><em>A <strong>gross <\/strong>(bruto) amount of money means the total amount before costs and taxes have been taken away. We have a <strong>gross profit<\/strong> (lucro bruto), <strong>gross income<\/strong> (renda bruta), <strong>gross revenue<\/strong> (receita bruta).<\/em><\/p>\n<p><em>Gross is also a verb meaning earning a total profit, without taking away the taxes and costs. We say that a Hollywood movie <strong>grossed <\/strong>(arrecadou) $10 million dollars on the first weekend.<\/em><\/p>\n<p><em><strong>Net <\/strong>(l\u00edquid0) is the opposite of gross. A net amount of money is the one where all deductions have been made. We have <strong>net profit <\/strong>(lucro l\u00edquido), <strong>net loss<\/strong> (perda l\u00edquida), <strong>net worth<\/strong> (valor l\u00edquido), <strong>net weight<\/strong> (peso l\u00edquido).<\/em><\/p>\n<p><em>Net is also a verb, which means to earn a particular amount of money as a profit, after all deductions have been made. We can say that a person was <strong>netting <\/strong>(ganhando dinheiro livre) $100,000 a year.<\/em><\/p>\n<p><a href=\"https:\/\/blogs.transparent.com\/ingles\/wp-content\/uploads\/sites\/35\/2009\/11\/negocios_2009_11_01.mp3\">Download audio<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Download audio Today we\u2019re going to learn some vocabulary related to accounting. The first term is balance sheet (balan\u00e7o, balancete). A balance sheet states a company\u2019s assets (ativos, patrim\u00f4nio) and liabilities (d\u00e9bito, passivo). That is, what a company has (assets) and what it owes (liabilities). Assets are what a company has that can be turned&hellip;<\/p>\n<p class=\"post-item__readmore\"><a class=\"btn btn--md\" href=\"https:\/\/blogs.transparent.com\/ingles\/2009\/11\/30\/business-accounting-terms\/\">Continue Reading<\/a><\/p>","protected":false},"author":9,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":""},"categories":[225423],"tags":[227103],"class_list":["post-552","post","type-post","status-publish","hentry","category-negocios","tag-podcasts"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 5.0.0.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"Download audio Today we\u2019re going to learn some vocabulary related to accounting. The first term is balance sheet (balan\u00e7o, balancete). A balance sheet states a company\u2019s assets (ativos, patrim\u00f4nio) and liabilities (d\u00e9bito, passivo). That is, what a company has (assets) and what it owes (liabilities). Assets are what a company has that can be turned\" \/>\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"Adir\"\/>\n\t<link rel=\"canonical\" href=\"https:\/\/blogs.transparent.com\/ingles\/2009\/11\/30\/business-accounting-terms\/\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 5.0.0.1\" \/>\n\t\t<meta property=\"og:locale\" content=\"en_US\" \/>\n\t\t<meta property=\"og:site_name\" content=\"Transparent Ingl\u00eas | Language and Culture of the English-Speaking World\" \/>\n\t\t<meta property=\"og:type\" content=\"article\" \/>\n\t\t<meta property=\"og:title\" content=\"Podcast #16 \u2013 Business: Accounting terms | Transparent Ingl\u00eas\" \/>\n\t\t<meta property=\"og:description\" content=\"Download audio Today we\u2019re going to learn some vocabulary related to accounting. The first term is balance sheet (balan\u00e7o, balancete). 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