The KudoZ open glossary is a browsable glossary of terms translated via the KudoZ term help network.

Portuguese to English Accounting Translation Glossary

Portuguese term		English translation
cláusula resolutiva		condition subsequent/defeasant

CMV		cost of goods sold

CMV e Periódicos		Cost of Sold Merchanise and Periodicals

CMVC		COGS

CO-PARTICIPAÇÃO EM REDE		(health-plan) coinsurance (deductibles)

cobertura de prejuizos		loss coverage

com bandeira nacional e/ou internacional		with national or international logo/brand name

com o aval dos diretores		endorsed by the directors/with the endorsement from the directors

Comessa		occasional/irregular overtime work

comissão de normalização contabilística		Accounting Standards Committee

Comissões Paritárias		parity committees

Como pessoa física posso fornecer Recibo de Profissional Autônomo.		As a private individual I can supply a receipt as an independent contractor (freelancer)	airmailrpl
Entered by: airmailrpl
comodato na modalidade de cessão não onerosa de uso		loan for use free of charge	Mark Robertson
Entered by: Mark Robertson
comparativo ré expresso		restated comparative

compensações com instrumentos financeiros relevantes		relevant offsetting financial instruments

compensado judicialmente		set off by court order

Competência		accrual basis

componentes patrimoniais		equity components

compor		take part/ be accounted

compromissados		committed

Comunicação de Uso de Sistema de Processamento Eletrônico de Dados		Notification of electronic data processing system use

conciliação dos movimentos financeiros		reconciliation of financial transactions

conciliacao de impostos		tax reconciliation

Conclusivo Contábil		annual financial report

condicional		conditional

Conselho de Curadores		Board of Curators

conservador moderado arrojado		conservative - moderate - aggressive	Mario Freitas
Entered by: Mario Freitas
CONST EMPRES PRAZO		Setting up term loans

constituir o seu patrimônio		build up their assets	Mark Robertson
Entered by: Mark Robertson
CONT.BASICA PL PREV		retirement plan basic contribution	airmailrpl
Entered by: airmailrpl
conta agregadora		aggregate account

conta contabil		bookkeeping account

conta corrente		checking account/ current account

conta de ordem		memorandum account

conta de passagem		suspense account

Conta de reconciliação		reconciliation account	Carla Lopes
Entered by: Carla Lopes
Conta de Variacao Cambial no Patrimonio Liquido		Currency Translation Account under Net Assets

conta gráfica		escrow account

Conta redutora de crédito		credit reduction account

Conta Saco		clearing account

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