DICIONRIO A

beira a descoberto a favor a fim de que a granel a mesa a nveis de um dgito a partir da divulgao a partir da presente data a prazo a qualquer ttulo a quo; ad quem on the verge overdrawn in behalf with a view to in bulk the board to single digits as from release effective herewith on credit on any account; in any way court of judge from which a dispute is sent to another, which is the court or judge. These terms also refer to beginning and end of a time period; "dia a quo" and "dia ad quem" ("dies a quo" and "dies ad quem") secondary distribution; secondary offering strictly speaking namely; to wit at his discretion; at the discretion of at the applicable statutory rates forward future at sellers' discretion free of charge remunerated ondemand straight-line depreciation per annum (p.a.) abrogation to abrogate predicament identified below; personals below below; hereinbelow vacated glut the market; overload the market (to) to deduct; to discount; to reduce by discounted; reduced by deduction; discount; rebate tax relief a political breakthrough; openness; open-door policy to go public giving of a credit facility; granting of a letter of credit to grant a loan facility; to open a loan facility; credit facility; extension of credit; opening of loan facility to open of probate proceedings; to opening of probate proceedings filing of administration proceedings

a redistribuio de um bloco de aes algum tempo depois de vendidas pela companhia emitente a rigor a saber a seu critrio taxa aplicvel prevista em lei a termo a termo v.v. a ttulo gratuito a ttulo oneroso vista a. linear a.a. (ao ano) ab-rogao ab-rogar (vb) abacaxi abaixo qualificado abaixo; adiante (clusula) abandonado (recurso) abarrotar o mercado abater (vb) abatido(a) abatimento abatimento fiscal abertura abertura de capital abertura de carta de crdito abertura de crdito

abertura de inventrio abertura de processo

abonado(a) (adj.); de confiana; ilibado abonar; abono (vb) abono (falta) abono familiar abordar abrangendo abrangente; amplo abranger; cobrir abrir caminho abrir mo abrir o capital absentesmo absolver absolvio de instncia; demisso; desaforamento; extino; indeferimento; impronunciamento absolvio sumria absolvio; perdo; sentena absolutria abstenes abstendo-se de votar os legalmente impedidos abster-se de abuso de conveno aambarcar o mercado (vb) ao ao acumulada ao anulatria ao ao portador ao bonificada ao cada em comisso ao cautelar ao cautelar de arresto ao cautelar incidental de cauo de custas e honorrios ao civil pblica ao cominatria ao condenatria ao consignatria ao custodiada ao de adjudicao compulsria ao de bens vendidos com reserva de domnio ao de cobrana ao de cobrana de rito ordinrio ao de comodato ao de conhecimento; processo ordinrio ao de consignao em pagamento ao de cumprimento ao de depsito ao de desapropriao ao de despejo ao de execuo ao de fruio ao de gozo

trustworthy to certify; guarantee; allowance allowance; approval of absence family allowance covering; address covery; embracing comprehensive (program) encompass pave the way; charting the course to relinquish; to waive; to give up to go public absenteeism acquit; dismiss dismissal of action; dismissal of instance; dismissal of proceedings summary dismissal acquittal; absolution; pardon; discharge; dismissal abstentions those legally impeded obstaining from voting refrain from treaty shopping to corner share; suit; action joinder annulment action bearer share stock bonus; stock dividend forfeited share writ of prevention; court action; precaution(ary) action; ancillary action precautionary action and seizure precautionary action incidental to bond for court costs and fees civil class action; public civil action punitive action; condemnatory action imdemnity action; condemnatory action consignment action share in custody action for compulsory judicial confirmation of ownership suit for goods sold with title retention collection action ordinary collection action free lease suit cognitive proceedings consignment in payment suit enforcement action action of detinue; deposit action expropriation action eviction action; action for repossession; eviction action for failure to pay execution action fruition sahare fruition share

ao de indenizao ao de mrito ao de nulidade ao de nulidade de partilha ao de paternidade ao de prestao de contas ao de primeira linha ao de reintegrao de posse ao de reparao de danos ao de repetio ao de repetio de indbito ao de responsabilidade ao de responsabilidade civil movida pela empresa contra administrador ao de retificao (imob.) ao de sobrepartilha ao declaratria ao disciplinar ao do capital ao em tesouraria ao emitida e em circulao ao endossvel ao escritural ao executiva ao fungvel ao hipotecria ao integralizada ao judicial ao julgada improcedente ao monitria ao movida por ao no sujeita a chamada para integralizao ao no sujeita a chamadas adicionais ao negatria; impugnao; oposio ao nominativa ao/omisso dolosa ou culposa ao ordinria ao ordinria de anulao cambial ao ordinria de cobrana ao ordinria de preceito declaratrio ao ordinria de repetio de indbito

suit for damages merit action annulment; defeasance action for annulment of apportionment of assets paternity action account rendering action investment grade repossession action suit for damages repetition indebit action for refund of overpayment civil liability suit derivative action amendatory action subdivision action declaratory action disciplinary action share of the capital stock treasury stock; share held in treasury issued; outstanding share endorsable share book-entry share action for execution fungible share mortgage foreclosure proceedings paid-up share litigation; court suit; judicial suit claim deemed groundless monition action suit filed by; suit brought by non-assessable share non-assessable share opposition registered share malicious or culpable, faulty, negligent act or omission common share; common stock; civil suit; civil action ordinary suit for annulment of bill of exchange ordinary collection action ordinary declaratory petition ordinary action for recovery of unduly paid debt; ordinary suit to recover amounts not owed or paid in error ancillary ordinary action commission or omission suit for damages defeasance action criminal action private criminal action public criminal action class action; popular action preferred share; preferred stock preferred class A share writ of prevention; interlocutory action; ancillary action

ao ordinria incidental ao ou omisso ao para recuperao de danos ao pauliana ao penal ao penal privada ao penal pblica ao popular ao preferencial ao preferencial classe A ao preventiva

ao real ao regressiva ao reipersecutria; alegao; reivindicao; demanda; habilitao ao rescisria ao revisional ao revocatria ao sem valor nominal ao sumarssima ao-debnture ao-objeto aes aes de primeira linha aes em circulao aes emitidas e em circulao audes acareao (testemunhas, suspeitos) acarretar; impor acatar acfalo aceitao; liberalidade aceitao de ... (encomenda) aceitao em fbrica aceitante (letra de cmbio) aceitar aceite (cambial) acelerao de vencimento (emprstimo) acelerar acerto acerto de contas acervo acervo imobilirio acervo lquido acessrio; aparelho acessrio e encargos achado conforme acidente de atentado; costumcia processual acidificao cido estetico cido glutmico cido lineoleico cido sulfrico industrial acima (exposto) acima (qualificado) acionar garantia acionista acionista ofertante acionista pessoa fsica acionista pessoa jurdica aclamao acolchoado acolher (petio, recurso) acompanhamento acompanhar os prazos acompanhar

action in rem; possessory action action or suit to recover claim termination action; rescissory action action for review revocation suit nonpar share summary proceedings debenture stock underlying stock share; stock blue chips shares being traded outstanding shares wirs confrontation of witness entail to accept; fulfill; respect; venerate; obey without head forbearance agreement to ... factory acceptance acceptor; taker to accept; to affirm; acknowledge; agree acceptance acceleration to speed up (a payment timetable) arrangement settlement of accounts assets; wealth real estate holdings net assets feature; fixtures; ancillary (claim) ancillary charges and fees (loan) found in order contempt of court acidification stearic acid glutannic acid linoleic acid industrial sulphuric acid the foregoing identified above foreclose guaranty shareholder offering shareholder individual shareholder corporate shareholder by acclamation comforter to accept (to receive without implying approval) monitor; observe; follow up on (USA); follow up (UK) follow up on the periods to keep up with; to be in keeping with the worldwide trend (tendncia)

aconselhamento acrdo de reduo de dvida acrdo em apenso acrdo; sentena acordar acordo

counseling debt-reduction agreement decision attached to an appeal court decision to agree to deed of arrangement (em concordata); agreement; settlement (em processo) acordo amigvel amicable; out of court settlement; amicable settlement acordo coletivo de trabalho collective bargaining agreement acordo comum mutual agreement acordo de acionistas shareholders' agreement acordo de agenciamento de administrao fiscal agency agreement acordo de agenciamento de converso e pagamento conversion and paying agency agreement acordo de associao joint venture agreement acordo de cavalheiros gentleman's agreement acordo de cooperao teaming agreement acordo de no concorrncia non-competition agreement acordo de participao participation agreement; partnership agreement acordo de reduo de dvida debt-reduction agreement acordo de sigilo nondisclosure agreement acordo de vontades mutual agreement acordo de voto voting agreement acordo epistolar letter agreement acordo extra-judicial out-of-court settlement acordo integral entire agreement acordo judicial litigation settlement acordo pr-nupcial premarital arrangement acordo preferencial preferential agreement acordo prvio preliminary acceptance acordo sindical union contract acordo vinculativo binding agreement acrescidas de 1/3 plus the one third bonus acrescido a plus acrescido de 15% with a surcharge of 15% acrscimo surcharge acrscimo exigvel a longo prazo addition - long-term liabilities acumulado accrued; aggregate (total) acumular em estoque lay in stock (to) acmulo; acumulao (juros, frias); proviso accrual acusao criminal charges against acusao escrita presentment acusar (vb) to accuse; to charge; to impeach; to expose acusar recebimento to acknowledge receipt ad referendum by referendum of adaptar adapt; adjust adendo; aditamento; aditivo addendum; rider; addenda adequao fitness; adequate; conformity adequado adequate; sufficient; suitable; satisfactory adequar (vb) to tailor; to dovetail; to bring in line with; to make conform with aderir (vb) to abide by; become part of adeso; observncia adherence; compliance; accession adesivo ancillary; attached; connected adestramento training; instruction adiado to be postponed adiantamento (pagamento) advance payment

adiantamento para desembarao adiantamento sobre contrato de cmbio (ACC) adiante fixado adiante nomeado adiante; abaixo (clusula) adicional adicional (emprstimos, juros) adicional (trabalhista) adicional ao frete para renovao da Marinha Mercante adicional de imposto adicional de insalubridade adicional de periculosidade adicional estadual do Imposto de Renda adicional noturno (trabalhista) adicional por acmulo de funo adimplemento adimplente (adj.); realizvel aditamento (ao pedido)

clearance advance forward foreign currency agreement established below named below below; hereinbelow additional allowance spread; surtax extra; extra for night work freight surcharge for renovation of Merchant Marine surtax health hazard bonus; health hazard allowance; additional allowance for health hazards risk premium state surtax (income tax) extra for night work; extra; extra allowance for night work; additional allowance for night work allowance for holding more than one position performance accruing; performing; innocent accruing (adj.); performing; innocent; addendum; amendment of complaint; addition to (clusulas de contrato) to make an addendum to; to supplement; to amend a motion addendum; addenda adjudication; award (bidding) associate; assistant; deputy estate planning; management servicing of a loan management of company hands-on management management of conflicts time management management by objectives salary administration management & sales officer trustee securities portfolio manager business administrator; company officer hiring feasible; acceptable; admissible to accept; authorize; hire; engage; contract; to acknowledge; allow issue to become vested in; to become vested with sponsored ADR unsponsored ADR caveat; warning adverse attorney; attorney at law (USA); solicitor (UK); counsel defense attorney; counsel for defense attorney of record general attorney of the government

aditar (vb) aditivo(s) adjudicao adjunto (adj.) administrao (bens, patrimnio) administrao (emprstimo) administrao (firma) administrao centralizada administrao de conflitos administrao de tempo administrao por objetivos administrao salarial administrao & vendas administrador administrador (falncia) administrador de carteira de valores mobilirios administrador de empresas admisso admissvel admitir; reconhecer adotar (deciso); descendentes (testamento) adquirir direito ADR garantida ADR sem garantias advertncia adversa; desfavorvel advogado advogado de defesa advogado do caso advogado geral da unio

advogado interno aeronautas aeronavegabilidade aerovirios afastamento afastamento (de executivos) aferio aferir afianado afianar afianvel afiliadas afinidade (parentesco) afins (demais) afluxo de capitais aforamento afretador (ou fretador) afretamento afretamento por viagem agncia; filial (banco) agncia de carga area agncia de cobrana agncia de compras agncia de notcias agncia emprestadora agncia multilateral de garantia para investimentos agenciamento agenciamento de carga area agenciamento de compras agenciar agendar agente; representante agente comissionado; comissrio agente de cmbio agente de citao agente de compensao agente de converso agente de desembolso agente de distribuio agente de fiscalizao agente de lanamento agente de mudana agente de pagamento agente de processo agente de processo no exterior agente de registro agente depositrio; depositrio de aes agente emissor agente expedidor agente fiducirio agente fiscal agente intermedirio agente sequestrante agente surfactante agilizar (vb) gio

in-house counsel air pilotes airworthiness airline workers absence period termination determination to determine; gauge principal; guaranteed to set bond; to bail; to guarantee; to bond bailable affiliates; affiliated with affinity related matters; the like inflow of capital fee farm charterer affreightment voyage charter branch collection agency; bill collectors collection agency sourcing news agency lending office multilateral instrument guarantee agency (MIGA) agency; commissioning freight forwarder sourcing to act as an agent schedule; set agent commission agent; comission merchant stockbroker process agent; notifying agent clearing agent; clearing member exchange agent disbursement agent underwriters investigator issuing agent change agent paying agent process agent agent for service of registrar escrow agent; depositary issuing agent forwarding agent trustee; fiduciary agent fiscal agent pracing agent sequestering agent surface active agent to streamline; to expedite; to facilitate; to make more efficient premium; spread

gio das aes agir na contrapartida de uma operao agir por conta de agitador com motor agitador de coluna com motor agitador de parede agitador mvel agitador para pasta agitador porttil aglomerao agradar agradeceramos agravado agravante agravo agravo de instrumento; agravo retido agravo de mesa agravo de petio agravo regimental agregao agremiao agressor agroindustrial agropecuria agrupamento (aes) aguarda julgamento gua de lavagem com sulfato gua potvel guas territoriais aguentar (situao) ainda mais ajuda de custo ajuda de moradia ajudante de perfurador ajuizamento; protocolo ajuizamento de causa ajuizar (vb) ajuizar um processo ajustado ajustado extracontabilmente ajustador ajustar o valor bruto ajuste ajuste a valor presente ajuste do valor bruto; reajustamento do rendimento bruto ajuste dos impostos de fronteira ajuste monetrio alarde alavancagem (finanas) alcanar uma composio amigvel alcanar (objetivo) alcance

premium on shares to act on both sides of the transaction (securities) act in (their) stead agitator with low column agitator with motor wall agitator movable agitator agitator for paste portable agitator congestion to accommodate we would appreciate appellee appellant appeal bill of review; interlocutory appeal a form of review of a decision interlocutory appeal special appeal according to specific court regulations (only 2nd instance) addition association aggressor; tortfeasor (civil action) agribusiness cattle and crop raising; agribusiness grouping of shares; rervese stock to be pending judgment; await decision to be washing water with sulfate potable water territorial waters to bear even further allowance; cost allowance house benefit roughneck (petrleo) filing (lawsuit) filling of a lawsuit to file; to bring; to institute; to commence to file a suit; bring; file; institute; start agreed; covenanted; settled off-book adjustment fitter to gross up agreement; covenant; settlement; arrangement; adjustment present value adjustment gross-up border tax adjustments monetary adjustment fanfare leverage; gearing to reach at an out-of-court settlement; arrive at an out-of-court settlement to obtain comprehensiveness

alada Alada da Rainha aleatrio alegao alegaes; memorial alegaes finais alegar alegar prejuzos alm de algo que acontecer no futuro alheio sua vontade alis aliciar (vb) alienao; destino alienao de bens alienao fiduciria alienao fiduciria em garantia alienante alienar alienatrio alimentada com maarico alimentos (cnjuge); penso alimentcia alimentos (filhos) alnea; elemento do ativo/passivo; rubrica alquota; taxa do imposto de renda alquota de imposto alquota fixa (imposto) alquotas alquotas do imposto vigentes nas ... alvio de dvida alma da caverna (naveg.) almoxarifado alocao de pessoal alocaes oramentrias alocar; destinar; distribuir; reservar (vb) alongamento do perfil (dvida, juros) alongar dvida alta direo alta parte contratante alta tecnologia altas de preos altas e baixas alterao alterao contratual alterao estatutria alterar alternncia alternativa altista alto escalo alugar aluguel

jurisdiction; area of authority queen's bench aleatory; hazardous allegation; claim; argument; counts (in an indictment) brief; allegations closing arguments to plead to claim damages in addition to eventually beyond its nill; beyond its control in deed; in fact to solicit; entice disposal; divestiture; divestment; sale; allienation disposal of assets fiduciary alienation; conditional sale; see trust receipt (Black's) trust receipt alienor; seller to dispose of; to convey alienee; bruyer fed with blowtorch alimony support item income tax rate tax bracket; tax rate; duty rate flat rate rate tax rates effective in the ... debt relief web rib supplies; stockroom assignment of personel budge allocation to appropriate; to set aside; to allocate; to assign retiming of payments; interest retiming mechanism to reschedule (short term to long term) a debt top management contracting state technology advanced price hikes booms and busts amendment; change in (clusulas de contrato) amendment to the articles of association; corporate documents amendment to the by-laws amend trade-off alternative courses of action; avenue (open to us) bull top echelon to lease; rent rent; lease charge; rental

aluguel de aes aluguel mensal alvar; ordem judicial alvar de demolio alvar da incorporao; carta patente Alvar da Prefeitura alvar de funcionamento alvar de inspeo do Corpo de Bombeiros

share loan monthly rent court order; permit demolition permit charter of incorporation city permit operation license inspection certificate issue by the Fire Department alvar de instalaes; alvar de licena e construo building permit alvar de licena e construo building permit alvar de pesquisa (mineral); licena de exportao exploration license; exploration permit (mineral) alvar de utilizao da vigilncia sanitria permited issue by the Health Authorization; public health use permit alvar judicial court order or writ; court order alvar rgico royal charter alvitrar provide "am form" (autorizao para movimentao de conta vinculada) authorization to operate a blocked account (it is given in connection with release of FGTS to a worker) amarrao final; checklist; details amarrar to wrap-up; tie up loose ends ambiente environment mbito within the scope; within the sphere ambulante street vendor amigvel ou judicial in or out of court amnia anidra industrial anhydrous industrial ammonia amortecedor de choque shock absober amortizao (ativos) amortization; repayment (emprstimo); redemption amortizar pay off; sink; repay (emprstimo) amortizar um emprstimo redeem a loan (to) amortizar uma dvida pay off a debt (to) amostra sampling amostra grtis free samples amostragem sampling AMP advertsing, marketing and promotion amparado protected by; covered by amparar authorize amparo backing ampla defesa full defense ampla, geral, irrevogvel e irretratvel (quitao) full, general, irrevocable and irreversible release amplamente fully amplos e gerais poderes broad and general powers analisar (dados, informaes) to report on information anlise; resumo (patente) abstract; scrutiny; review (fat.) anlise da concorrncia competitor analysis anlise de cargo job analysis anlise de desempenho benchmark anlise de funo job analysis anlise de ponto de equilbrio break-even analysis anlise de quocientes ratio analysis analista/consultor de investimento investment adviser analista de funo job analyst anatocismo compound interest ncora cambial fixed foreign exchange; cheap U.S. dollar

andamento (processo); progresso andar anexar anexo angariar aniversrio (poup.) ano base; exerccio fiscal; perodo base (IR) ano civil ano fiscal/financeiro ano social anotaes de trabalho ansiar antecedentes antecedentes criminais (h) antecedentes criminais (no h) antecessora (soc.) antecipao (emprstimo); acelerao de vencimento (emprstimo) antecipadamente antecipado(a) antecipao da receita antecipao de resgate antecipao de tutela antecipao legal do vencimento antecipadamente antecipar antecipar pagamento antepara (naveg.) anteprojeto de lei; fatura; letra anterior anterioridade(s) anterioridade(s) (M&P) anterioridade(s) da lei anterioridade(s) impeditiva anteriormente anticrese antigo antigidade antijuridicidade anti-econmico anti-espumante anualmente anuncia anunio

development; progress; status; handling; current status; development of case floor to attach exhibit; schedule; annex; related offices (cartrio); related registies (registro de imveis) solicit reference date base period; tax year calendar year fiscal year; tax year financial year; fiscal year; accounting period voting papers; working papers to yearn previous; prior; preceding criminal record criminal clearance predecessor acceleration; prepayment advance early early receipt of income put option advance relief early maturity under the law in advance curtail (to) to prepay bulkhead bill; draft law preceding; precedent prior certificates priority against retroactive law; ex-post-facto-law conflicting prior registration; first-come; firstserved previously antichresis pre-existing; former lenght of service juridical impermessibility (illicitness) economically unfeasible antifoaming yearly consent; acquiescence; approval monthly bonus paid to bank employees corrected and increased per year of employment, as of first full year of employment consenting party; assenting party to cancel defeasible; voidable tombstone advertising per annum (p.a.) under in contravention of when claim cannot be brought again

anuente anular anulvel anncio classificado ao ano (a.a.) ao amparo de ao arrepio de ao direito de ao

ao longo dos ltimos anos ao preparo aos cuidados de aos de costume disse: nada

aparelho aparelho de agitar magntico aparelho de ar condicionado apartado (em) apelao apelado; agravado; recorrido apelante; agravante; recorrente apelar (vb) apelo adesivo apelo prejudicado apelo; recurso; agravo apensado aperfeioamento em aperfeioamentos aperto da liquidez aplicao a curto prazo aplicao altamente suave aplicao de numerrios aplicao do regime base de competncia (crditos) aplicao dos recursos aplicao em conta prpria aplicao; imobilizao financeira aplicaes no mercado aplicar (penalidade) apoiar apcrifo aplice; depsito judicial aplice de acidentes pessoais aplice de compreensivo de riscos gerais apontar ttulo de dvida em protesto apor aportar a aporte aporte de capital aporte de recurso aps a apurao de aps venda aposentadoria aposentadoria compulsria aposentadoria por invalidez aposio apostilamento aprofundar aproveitamento futuro apreciar (vb) apreciar o mrito apreo (em) apreenso

over the past few years I order that the appelant pay the appeal costs; let the appeal costs be paid by the appellant... c.o. (care of) in answer to the customary questions asked to determine eligibility to serve as a witness he/she has nothing to say that would disqualify him/her as a witness fixture magnetic agitating apparatus air conditioned device separately appeal appellee; respondent appellant; claimant to lodge an appeal; to file an appeal adhesive appeal appeal without grounds appeal; remedy attached improved... perfections; refinements; improvements; enhancement liquidity crunch money market high loft application investment of money accrual basis application of funds proprietary tranding investment money market investments impose to lend support; to second; endorse (to) apocryphal; of doubtful authenticity bond; security personal liability insurance policy comprehensive general liability policy to protest an instrument of indebtedness to affix transfer to contribution (of funds) capital contribution additional fund allocation; fund transfer giving effect to after market retirement mandatory retirement permanent disability signature annotation to deepen future use to evaluate; to consider to consider the merits in question impounding; seizure; attachment

apregoao aprendiz aprendizado aprendizagem apresentao apresentao comercial apresentao de cliente(s) novo(s) apresentao protocolar apresentar apresentar declarao de imposto apresentar petio apresentar proposta(s) (licitao) apresentar uma objeo apresentar uma queixa apresentou sua demisso aprimoramento(s); melhoria (de crdito) apropriao indbita; estelionato; peculato apropriao do servio apropriados aos fins a que se destina aprovao; promulgao aprovado por ___ votos aprovar um crdito em concordata aproveitamento futuro aprumado (adj.) aprumar apurada sobre apurado apurado como sendo ... apurar (lucros) apurar (vb)

trading; announcement (BOVESPA) apprentice learning apprenticeship filing; submission (de um doc.); roadshow trade dress origination(s) recorded submission; recorded presentation to provide; submit; file; suggest; to put forward; refer to to file a tax return to file a petition to tender bids to raise one objection to lodge a complaint to tender his resignation enhancements; refinements embezzlement; misappropriation; appropriation for service apropriation for service suitable for such purpose enactment to be carried by ___ votes to approve a claim in a concordata proceeding future use in good financial state; well-dressed to put upright found upon obtained; received; verified calculated as assess to obtain; to receive; to verify; arrive to profit or loss; to post; to appraise; to show; ascertain; to quantify

aquele que em leiles faz ofertas fictcias para inflacionar os preos dos bens leiloados puffer aquisio de disponibilidade econmica de venda aquisio do controle acionrio aquisies do imobilizado arbitragem arbitragem interpraas arbitral (sentena, laudo, deciso) arbitrar (imposto) rbitro arcar com arcar com o pagamento rea rea comum rea construda rea de armazenamento rea de cobertura celular rea de imigrao de dados rea de siderurgia rea de uso comum rea til reas dadas em utilizao reas de inundao (num rio)

entitlement to economic availability acquisition of the share control acquisition of fixed assets arbitration intermarket arbitrage arbitration award determinated by the tax authorities arbitrageur; arbitrator; umpire to bear; shoulder; pay; defray; to be charged for bear and pay plant common elements built-up area staging area cell site staging area steel area areas for common use useable area areas given in use floodplains

argumento; apelo; estratgia argumentos finais argio de incompetncia argio de relevncia argido argir (vb) armador armador est isento das despesas de embarque e descarga (F.I.O.) armador est isento das despesas de embarque e descarga, e os afretadores comprometem-se a deixar a mercadoria estivada e rechegada/ nivelada (F.I.O.S.T.) armador paga somente as despesas de descarga (F.I.) armador paga somente despesas de embarque (F.O.) armrio de ao armazm alfandegrio; entreposto aduaneiro armazenagem porturia arquivado arquivado com baixa arquivado sem baixa arquivamento arquivamento dos autos arquivar na Junta Comercial arquivar um processo arquivo de ao com __ gavetas arquivo de experincia arquivo de pessoal arquivo geral arquivo morto arrancada arrasto arrazoado arrecadao arrecadar; atrair arrematao; leilo arrematao de bens arremate; proposta arrendamento (locao) arrendamento financeiro arrendamento mercantil arrendamento operacional arrendamento secundrio (wet leasing) arrendante arrendatrio arresto arrimo de famlia; chefe de famlia arrolamento; inscrio; registro; matrcula arrolar (vb) articulado artifcio; logro; fraude

pitch final summation contestation of jurisdiction writ of certiorari; writ of review; agreement of relevance revealed; alleged; argued to reprove; to disclose; to debate; to impugn; to infer; to question; to allege shipowner; outfitter F.I.O. (free in and out)

F.I.O.S.T. (free in and out stowed and trimmed) F.I. (free in) F.O. (free out) steel file bonded warehouse port storage dismissed; shelved shelved and cancelled shelved; dismissed shelving; dismissal; filing; registration; to be shelved shelving of the records to file; to register to shelve; to close a case; to dismiss a suit or claim steel file with __ drawers retrieval files personnel file general files inactive file leap steaming (brit); wilding (USA) statement of arguments collection; tax revenues to draw; to raise auction; disposal of assets disposal of assets bid lease finance lease leasing operating lease wet lease lessor leaseholder; lessee; tenant arrest; attachment; seizure head of household enrollment; inventory; register; roll to list; to enroll; to call (witnesses) articulated pleading deceit

artifcio fiscal artigo (de jornal) artigo em srie artigo(s) de liquidao as autoridades; funcionrios de alto escalo s expensas de assegurar o direito assemblia de constituio assemblia de transformao assemblia extraordinria assemblia geral extraordinria assemblia geral ordinria assemblia ordinria assentada assessor assessor jurdico assessoria jurdica assessoria jurdica geral; consultor jurdico assessoria; orientao jurdica assessoria; quadro de pessoal assiduidade; investigao assim como assim expondo assim sendo assinar (contrato, etc.) assinar em branco assinatura assistncia de sade; assistncia mdica assistncia educacional assistente (em processo) assistente de advogado assistente de perfurador (petrleo) associao; agremiao associado associar-se assumir assumir (a presidncia da reunio) assuno de dvida assuntos econmicos ata ata da fundao Ata de Assemblia Especial de Acionista Ata de Assemblia Geral de Constituio Ata de Assemblia Geral de Transformao Ata de Conselho Consultivo Ata de Constituio Ata de Reunio de Diretoria Ata de Reunio de Quotistas atar-se; limitar-se atas at at agora at o presente momento at __% sobre o valor ingressado

tax shelter clipping mass-produced article liquidated claim officials at ... expense to ensure the right general meeting of incorporation general meeting of transformation extraordinary meeting extraordinary general meeting; special general meeting annual general meeting annual meeting a written record adviser counsel legal counsel general counsel consulting; legal advice staff assiduity; diligence; regular attendance like others accordingly accordingly to execute pre-sign execution health care tuition aids amicus curiae assistant lawyer derrickman association; joint venture; associate agreement member to enter into a joint venture with; to join (the club) become obligated for appointed cairman of the meeting assumption of debt economic affairs records deed of foundation minutes of the special meeting of shareholders minutes of the general meeting for the organization of the company minutes of the general meeting of transformation minutes of the advisory council or consultative council minutes of incorporation minutes of the meeting of the board of directors minutes of the quotaholder's meeting to confine minutes by __% on inflow to date to date, the parties have been by

atender atender as caractersticas (do mercado) atender o cliente atendimento Atendimento de Consulta Paralela atentado atentar contra atenuante aterro sanitrio atestado de antecedentes atestado de inspeo sanitria atestado de pobreza atinentes a atingir objetivos ativa e passivamente ativar (garantia) atividade cessante atividade de consultoria atividade provissional atividades normais ativo ativo (jur.) ativo a curto prazo ativo circulante ativo contnuo ativo de compensao

ativo disponvel; ativo financeiro ativo disponvel e de realizao imediata ativo disponvel e realizvel ativo e passivo ativo/passivo ativo financeiro ativo fixo ativo imobilizado; bens do ativo imobilizado ativo intangvel ativo lquido ativo malevel ativo no monetrio ativo operacional ativo pendente ativo permanente; imobilizado ativo principal ativo real ativo realizvel; circulante; disponvel ativo realizvel a curto prazo ativo tangvel ato contnuo ato constitutivo ato de concentrao econmica ato de distribuio da produo ato danoso que d causa a reparao por responsabilidade civil

to cater; seve; to meet (conditions); to respond (requests); to answer (requests) to meet the requirements of ... to serve/meet the client's needs assistance; service answer to a related consultation transgression; offense; reversal to threaten mitigating circumstances landfill criminal clearance certificate public health inspection certificate poverty affidavit with respect to to further goals as plaintiff or defendant to enforce business interruption advisory assignment professional practice regular business assets relates to the plaintiff in the case compared with the defendant, who is the "PASSIVO" current assets current assets; available assets immediately thereafter assets offset by correspondent liabilities so that they cancel each other out in double entry bookkeeping cash; liquid asset current funds available and liquid assets assets and liabilities lending; borrowing; investment; obligation liquid asset(s) fixed assets fixed assets; plant; property and equipment (PPE) intangible assets; nonmonetary asset net asset quick assets noncash property; nonmonetary asset business assets suspense account permanent assets productive assets real assets; actual assets realizable assets; current assets short-term receivables tangible assets immediately thereafter charter monopolistic act production sharing agreement tort

ato declarativo ato doloso ato normativo atos constitutivos

atracadouro atrair investimentos atrasados de juros; juros em atraso atraso de ___ dias atraso no pagamento atravs do que atrelado atribuio; funo; tributo atribudo (responsabilidade) atribuindo-lhes capital destacado atribuir atributos; facilidades; caractersticas; aspectos atuao fiscal atual atualizao atualizar atualmente atuar audincia; conhecimento (ao, pedido) audincia de instruo audincia inicial audincia reservada audincia una auditor(es) auditor independente auditor pblico auditoria auditoria preliminar auferir lucros aumentar aumentar em 15% aumento aumento das vendas aumento de capital aumento de taxa de juros aumento salarial ausncia de acordo autarquia autenticao; reconhecimento; abono (documentos) autenticado autenticidade auto composio auto produtor auto de concluso de obra auto de infrao auto de infrao fiscal

expository act malicious act normative rulings formation agreement; articles/acts of incorporation (S.A. and Ltda.); certificate of incorporation wharf; shed to lure investments interest arrearages with delay of ... late payment whereby pegged duty; share allotment (capital); assignment (funo, atividade) vested capital may be allocated thereto to give; ascribe to (um significado, uma qualidade) features deficiency notice (for income tax); delinquency notice (for taxes other than income tax) current updating write up today; now to act; to operate; to work out hearing; discovery hearing discovery hearing; evidentiary hearing; preliminary hearing preliminary hearing closed-door hearing; closed-door session preliminary and discovery hearing auditors; certified public accountants (CPA) public accountant; accounting firm chartered accountant due diligence; council of justice (Dir. Proc.) interim audit make profits to escalate to increase by 15% raise (pay); pay-rise (UK) boom in sales capital increase rising interest rates wage increase failure to agree instrumentality; government corporation certification certified; authenticated genuineness plea bargaining; plea negotiation self-substained producer certificate of occupancy notice of infraction; infraction notice; notice of tax assessment; notice of deficiency tax deficiency notice

auto de regularidade de edificao auto de vistoria do corpo de bombeiros auto-avaliao auto-estima auto-falncia auto-lanamento auto-lanado auto produtor automvel autnomo; trabalhador autnomo

autor autor (de um projeto) autor fsico autor intelectual autor material autora agravada autoridade autoridade de linha autoridade judicial autorizao autorizao judicial autorizao para cumprimento autorizao prvia autorizado (subst.) autos autos apartados autos conclusos autos de partilha autos de reintegrao de posse autos do processo autos instrutores autos principais autuao autuao fiscal

autuaes reflexas autuar auxlio-creche auxlio-doena auxlios visuais aval avaliao avaliao de cargo avaliao de desempenho avaliao de entrevista avaliao de mrito avaliado pelo valor de custo avaliador avaliador diplomado avaliar avaliar bens imveis ou mveis (venda) avaliar estoques (contab.)

building compliance certificate fire department inspection certificate self-evaluation self-esteem voluntary declared bankruptcy; self-declared bankruptcy self-assessment self-assessed self-sufficient producer automobile independent contractor; self-employed worker; contingent worker; on-call worker; hourly parttime plaintiff sponsor perpetrator instigator; mastermind perpretator plaintiff respondent authority line authority The Judiciary authorization; authority court authorization exequatur preliminary authorization licensee case records; court records separate court records the case is with the judge record of succession instruments of repossession courts records; case records files of evidence main court files authority; official notification; notice delinquency notice (imposto no pago); deficiency notice (imposto pago a menor); tax deficiency notice; consequential infraction notices tax claim; tax deficiency day-care assistance sickness allowance; sick pay visual aids "aval" guarantee appraisal; survey; valuation (estoque); estimation; evaluation job evaluation performance evaluation interview evaluation merit planing valued at cost valuation expert licensed appraiser to appraise; to evaluate to appraise to value

avaliar para menos avalista avalizado avaria; dano avaria grossa (seg.) avaria particular (seg.) avena averbao; apostilamento averbar aviltar (vb) aviso aviso de cobrana aviso de convocao; convocao (assemblia); edital de convocao aviso de ocorrncia aviso de priso aviso de prontido aviso prvio avocao avocar-se (vb)

write down "aval" guarantor guaranteed by "aval" damage gross average common average; particular average covenant annotation; approval; recordal; approval of contracts to record; to annotate; to protocol; register; to approve to debase caveat call notice call notice notice of state of affairs arrest record; warrant of arrest N.O.R. (notice of readiness) notice period; prior notice certiorari to assume to oneself; to arrogate to oneself

baga de junpero (farm.) baixa (contab.) baixa na distribuio baixa parcial (contab.) baixar baixista balana analtica balana comercial balana de bancada balana de laboratrio balana eletrnica balana eletrnica filizola cap. __, diviso __ balana filizola balana mecnica com base metlica no cho balana toledo balana toledo plataforma balancete; balancete de verificao balancete intermedirio balano (patrimonial/geral) balano analtico balano analtico e sinttico balano de pagamento balano encerrado balano extraordinrio balano patrimonial balano sinttico balano trmico bancada de carpitaria bancada de madeira para arquear caixas bancrio bancarrota banco de instruo banco de massa banco de primeira categoria banco de primeira linha banco de referncia banco emissor (carta de crdito) banco estadual banco global banco mltiplo banco notificador (carta de crdito) banco notificante banco preferencial banco universal Bancos de Referncia bandejas em ao com rodinha de borracha bandeira branca banho de areia banho maria - 6 bocas banqueiros do bicho barra (/)

juniper berrics write-off; cancelation; clearance (de inscrio) cancellation with the distributor write-down to issue; to be written of (dar baixa) bear analytical scale balance of trades bench scale laboratory scale eletronic scale filizola electronic scale with a capacity for __, __ divisions filizola scale mechanical scale with metal base on the floor toledo scale toledo platform scale interim balance sheet; trial balance sheet interim balance sheet balance sheet analytical balance sheet condensed and analytical accounts; condensed balance sheet balance of payments balance as of interim statement balance sheet condensed balance sheet; simplified balance sheet heat balance carpentry bench wooden bench for arching boxes banking bankrupt instructing banks consumer banking first-class banks prime bank opening bank state-owned bank overall limitation multiservice bank; universal bank advising bank servicing bank; notifying bank prime bank multiservice bank; multiple services bank reference banks steel trays with rubber wheels flag of truce sand bath double boiler - 6 burners numbers rackets bonus slash

barreiras alfandegrias base de clculo base de clculo do imposto base imponvel base legal base monetria; meios de pagamento base paritria basear-se bases comutativas bases correntes bases equitativas/comutativas; bases puramente comerciais bsico bastante procurador baunilha bebedouro Bel. bem bem de famlia beneficirio identificado do investimento beneficirio registrado beneficirio; fideicomissrio; sacador (letra de cmbio) beneficiente benefcio benefcio condicional benefcio da dvida benefcio de ordem benefcio fiscal benefcios benefcios colaterais benefcios de aposentadoria benefcios de pessoal benfeitoria; pertences bens bens; propriedades; ativos pessoais bens blicos bens corpreos bens dados em garantia bens de capital bens de condomnio bens de consumo bens de produo bens de raiz bens de renda bens do ativo imobilizado bens do estoque; inventrio bens e direitos bens em condomnio bens em geral bens imveis bens manufaturados bens mveis

tariff walls calculation basis tax calculation basis; tax assessable basis assessable basis legal grounds money supply on an equitable basis rely on arm's length basis on a pay-as-you-go basis arm's-length basis key attorney-in-fact vanilla watering through abbrev. for Bacharel (if bachelor of law, could simply put ESQ. after the name) item; honey; asset (inf.) homestead right investor of record investor of record beneficiary (trust); drawer; payee; transferee; recipient (servios) charitable facility suspended sentence benefit of doubt benefit of order; privilege of order tax benefit benefits fringe benefits pension benefits fringe benefits appurtenances; improvement; amelioration assets; goods; items; effects; commodities; estate; property(ies) personal assets military goods tangible assets collateral capital assets; capital goods jointly owned assets consumer goods producer's goods real property income property fixed assets inventory assets and rights jointly-owned assets property immovable assets; real property; real estate industrial goods movable asset; personal property; personalty

bens mveis e imveis

bens numerrios bens patrimoniais bens semoventes bens sociais bero; atracadouro bico bico injetor de combustvel biotina (farm.) bip bimestralmente bingo permanente bingo similar bitributao bloco de aes bloquear boa condio de funcionamento boa f boa nota boa prtica comercial boas condies boas intenes bobinadeira manual nacional para carretis bobinadeira para solda fio c/ motor eltrico/ embreagem pq. bobinadeira semi-automtica bobinador automtico, acionamento motor 1cv boi gordo boletim de ocorrncia patrimonial boletim de ocorrncia policial boletim de subscrio boleto bolsa bolsa de estudos bolsa de futuros bolsa de mercadorias; mercado fsico bolsa de valores Bolsa Mercantil & de Futuros (BMF) bom estado de conservao bomba centrfuga bomba qumica pneumtica bombordo (naveg.) bonificao (diretores e empregados); gratificao bonificao de ... bonificao de aes bonificao de quota bonificao em dinheiro bons costumes bnus bnus ao par bnus ao portador bnus cupo zero do terouro americano

assets and property (for companies); personal and real property (for individuals); property and assets assets in cash equity assets livestocks (Black's) corporate assets wharf; shed overtime; a secondary job (often at night - hence, "moonlighting") injection nozzle biotin paging device every two months traditional bingo bingo related activitie double taxation tranche of shares dishonor (check); stop payment in good working order bona fide; good faith full or careful note sound business practice in good condition free from fraud; to come with clean hands national manual windig machine winding machine for wire welding with electrical motor / "pq" clutch semiautomatic winding machine automatic winding machine, drive motor 1cv. finished cattle police report incident report; police report subscription list form; order ticket scholarship; grant scholarship futures market commodity exchange; commodity market stock exchange; stock market Futures and Commodities Exchange in good operating condition centrifugal pump pneumatic chemical pump board bonus; backwardation (bolsa) dividends in the form of ... stock dividend; bonus shares bonus quotas cash bonus(es) good moral conduct; good moral principles; good practice; good morals; morality; decency bond; bonuses par bond bearer form United States Treasury Zero Coupon Bonds

bnus de colocao pblica bnus de converso de dvida bnus de desconto bnus de dinheiro novo de 1992 bnus de emisso pblica bnus de juros atrasados 1991/1994 bnus de phase-in bnus de reduo temporria de juros bnus de reduo temporria de juros com capitalizao bnus de sada bnus de subscrio bnus do tesouro bnus em dinheiro bnus globais permanentes no-US nominativos bnus na forma definitiva bnus na forma global bnus nominativo border boreste (naveg.) botijo brando brecha brinde bruto bula burocracia busca busca aruanda oficiosa busca e apreenso; penhor legal busca frentica busca verbal buscar

publicly issued bonds debt conversion bond discount bond new money bond publicly-issued bond eligible interest bond phase-in bonus front-loaded interest reduction bond front-loaded interest reduction with capitalization bond exit bond warrant; sub bonus; bonus issue; subscription bond/bonus exchequer bond cash bonus non-US permanent global registered bond definitive form global bond registered form bordereau starboard side gas tank; gas cylinder loose loophole freebie; promotional gifts gross package insert; information pamphlet bureaucracy inquiry; search (em cartrio) unofficial search distraint; search and seizure name search oral search to solicit

c.c. (combinado com) c.c. (conta corrente) cabe a ____ caber cabide de emprego cabimento cabimento de recurso cabvel cabotagem cadastro cadastro bancrio cadastro de contribuintes cadastro de contribuintes mobilirios cadastro de pessoas fsicas (CPF) cadastro geral de contribuintes (CGC) cadeiras giratrias caderneta de poupana cadinho com bomba e agitador com maarico a diesel cadinho de ondas cadinho diesel, composto de 1 panela tipo 1, revestida de refratrio e chapas de ao de __", alimentada com maarico

combined with; coupled with current account ____ shall perform the to have authority; to be empowered featherbedding propriety; advisability; scope acceptance of appeal applicable; as may be appropriate coastal shipping; cabotage registration form; credit investigation; registration credit rating official list of taxpayers Independent Workers' Tax List (has to do with ISS tax) Individual Taxpayers' Register General Taxpayers' Register rotary chairs passbook savings account crucible with pump and agitator with diesel blowtorch wave crucible

caducar (vb) caducidade caduco caixa/cabine de fora caixa de amortizao caixa de assistncia jurdica caixa de assistncia dos procuradores caixa de assistncia do Poder Pblico caixa de liquidao caixa de madeira caixa de previdncia caixa de previdncia dos funcionrios do BB's caixa dois caixa econmica Caixa Econmica Federal caixa eletrnico; posto de atendimento eletrnico caixa (fiscal) caixinha calandra cilindro clcio calculadora eletrnica calculado como sendo ... calcular proporcionalmente clculo de imposto clculo de tempo ganho/perdido clculo de tempo ganho/perdido no embarque

diesel crucible consisted of 1 type-1 pan coated with refractory and steel plates of __", fed with blowtorch to lapse (marca); to forfeit; to become null and void forfeiture; lapse (marca) forfeited; null and void; expired; matured main distribution frame (MDF) sinking fund judiciary saving funds proxy saving funds public officials saving funds settlement department; liquidation department wooden box relief fund employees social security savings slush fund savings bank Federal Savings Bank automatic teller machine actual payment date kickback cylinder mangle calcium eletronic calculator calculated as ... to prorate tax computation time sheet

ou descarga clculo judicial clculo pas por pas calculos rescisrios calnia cmara (tribunal) cmara de compensao cmara de deputados cambial cambirio cmbio exterior cmbio manual cmbio oficial cambista caminho ano __ campo de aplicao cancelamento (contab.) cancelamento de protesto cancelar hipoteca (vb) cancelar; dispensar (pagamento) candidato canhoto canhoto de conhecimento canteiro de obras capacidade de crdito/solvncia capacidade de pagamento capacidade instalada capacida mxima capacidade ociosa capacidade residual capacidade utilizada capatazia capital capital acionrio capital autorizado capital circulante lquido capital com direito a voto capital de giro capital de risco capital destacado capital e reservas capital emitido capital estrangeiro capital excedente capital imobilizado capital ingressado capital inicial capital integralizado capital investido capital operacional capital realizado capital sem direito a voto

lay time statement computation for legal proceedings per country limitation (taxterm) severance pays libel chamber clearing house house of representatives negotiable instrument; commercial paper arising out of or concerning a promissory note or a bill of exchange foreign exchange over-the-counter exchange; over-the-counter market official rate; official exchange broker truck year __ sphere of application charge-off protest cancellation to discharge; to lift a mortgage discharge (vb) contender stubb counterfoil waybill worksite creditworthiness ability to pay installed capacity maximum capacity overcapacity; idle capacity; overcapacity gap (met.) remaining capacity utilized capacity wharfage capital stockholders' equity authorized capital net current assets voting capital working capital venture capital; risk capital allocatted capital capital and surplus issued capital foreign funds surplus capital fixed capital capital inflow seed capital paid-up capital; called-up capital; paid-in capital vested interests operating capital paid-up capital; paid-in capital nonvoting capital

capital stock (gen.); corporate capital; share capital (S.A.); quota capital (Ltda.) capital subscrito subscribed capital capitalizao capitalization capitalizar fundos raise funds capitalizar (juros) to compound interest capitania dos portos port authority captao raise; raising captao de recursos raising of capital; fund raising captar (vb) (recursos) to raise funds capturar to select caput main section; main clause caractersticas; dispositivos; vantagens features caractersticas da operao transaction features caracterizar to tipify; to define carter satisfativo full satisfation of the claim carter societrio corporate nature carboxil metil celulose de sdio (farm.) sodium carboxy methyl cellulose carecer de to require carncia; perodo de franquia; prazo de carncia grace period; lack of grounds; grace; insufficiency (ao) carncia de capital want of capital carncia de uma ao lack of legal ground to substantiate claim; insufficiency; failure to state a cause of action carepa (met.) scale carga de trabalho working load carga dos autos withdrawal of the case records carga tributria tax burden cargo position; title; office; job cargo intelectual exempt employee cargo (ou emprego) em comisso temporary job; position of trust (according to bank law) cargo de confiana position of trust; bona fide position (also bona fide work); bona fide work (also bona fide position) carimbo seal carimbo de recebimento reception stamp carimbo (da JUCESP) rubber stamps carn payment voucher; stubbook carns de imposto tax submissions caronista free rider carregamento shipment carregamento no convs stowage on deck carregar (pacote, mercadoria) to bear carregar tambores drum carrier carreira career carretis com roda - fabricao prpria coils with wheel - own manufacturing carretis (rolos) sobre cavaletes de cantoneira e rodas coils (bobbins) over corner workbench and wheels carrinho cart carrinho de ao tipo supermercado supermarket type steel cart carrinho de ferro com rodas de borracha iron rubber-wheeled cart carrinho hidrulico (cap.: __ toneladas) hydraulic carts - ___ tons capacity carro panela/torpedo (met.) metal car carro-chefe (marketing) cash cow; flagship; financial mainstay carta aditiva amendatory letter carta area registrada; via area first class mail

capital social

carta branca carta com franquia paga carta contrato carta de alterao carta de contratao carta de crdito carta de crdito irrevogvel e confirmada carta de crdito confirmada carta de fiana (prestada a) carta de fretamento; carta partida carta de inteno carta de iseno de responsabilidade carta de preposio carta de referncia carta de renncia carta de sentena carta epistolar carta opinativa carta partida carta patente carta precatria carta protocolada carta rogatria carta-convite; pedido de cotao carto de inscrio carto de pedido de produtos carto de ponto carteira (investimento) carteira administrada carteira comercial carteira de aes carteira de identidade carteira profissional cartela de mercado Cartrio (Poder Judicirio) Cartrio de Interdies e Tutelas Cartrio de Notas Cartrio de Protestos de Ttulos cartrio de origem Cartrio de Registro Civil das Pessoas Jurdicas Cartrio de Registro de Imveis Cartrio de Registro de Ttulos e Documentos cartularidade Casa Civil

casa decimal casa de mquinas (naveg.) casado casamento em regime de comunho de bens cascalheiros casco (naveg.) caso-a-caso caso de diversidade (cidadania) caso de fora maior

free hand; full and ample power prepaid certified mail letter agreement amendatory letter engagement letter stand-by letter of credit irrevocable confirmed letter of credit confirmed letter of letter letter of guarantee charter party (C/P) letter of intent comfort letter letter of appointment of agent letter of reference retirement letter writ of execution letter agreement opinion letter charter party letter patent; bank charter (bancos) letter rogatory; letter of request; precatory letter letter against receipt letter rogatory invitation to tender enrollment card at order card punch card; time card portfolio managed portfolio commercial department managed securities portfolio(s) identity card work card market board court registry office; court registry; cartel office of interdictions and guardians notary office protest office; negotiable instruments protest office original office registry civil registry of legal entities; corporate civil registry real estate registry office registry of deeds and documents documentary evidence civilian household (as in Secretaria para Assuntos da Casa Civil); or chief of staff (as in Chefe do Gabinete da Casa Civil); civil office decimal place engine room matched (securities) community property marriage gravel pits hull case-by-case basis diversity case event of force majeure

caso de inadimplemento caso de inadimplemento em potencial caso fortuito caso perdido caso casos de inadimplemento casual categoria profissional cauo de aes cauo de custas e honorrios cauo dos diretores cauo; fiana judicial; depsito em garantia causa de pedir; possibilidade jurdica cautela cautela provisional cautela de aes cautelar cavalo mecnico caverna (naveg.) cedente promitente cedente; concedente ceder cdula cdula de crdito cdula de identidade para estrangeiros cdula hipotecria cdula pignoratcia de debntures celebrao (de contrato) celebrado celebrar (contrato) censo de capital estrangeiro central Central Termoeltrica (CTE) centros industriais despendiosos cerceado cerimnias pblicas certido certido atualizada de filiao vintenria certido da dvida ativa da unio Certido da Justia do Trabalho (CJT) Certido da Justia Federal (CJF) certido da matrcula com negativa de nus e alienaes certido de aeronavegabilidade certido de andamento (M&P) certido de objeto e p certido de nus reais certido de propriedade e negativa de nus certido de sentena Certido do Distribuidor - Executivos Fiscais (CDE) Certido do Distribuidor Cvel (CDC) Certido do Distribuidor Cvel (Falncia e Concordata) (CDFC)

event of default potential event of default act of God the case will not be successful principal (main) case event of default deficiency or revenue professional category; occupational category share pledge to post bond for court costs and fees pledge to guarantee the performance of directors bail; escrow; pledge; security; guarantee; bond cause of action share certificate; provisional share certificate share certificate share certificate provisional remedy trailer; semi-trailer rib committed assignor assignor; grantor to assign (one can only assign a right. Obligations or duties are delegated) schedule; certificate credit certificate alien registration card mortgage certificate certificate of pledged debentures execution entered into to enter into foreign capital census plant Facility outlying industrial centers restricted; limited; curtailed public functions certificate; certified copy updated twenty-year certificate overdue federal liabilities certificate Certificate issued by the Labor Court Certificate issued by the Federal Courts negative enrollment certificate for liens and conveyances certificate or airworthiness certificate of status certificate of purpose and status; certificate of pledged debentures certificate of in rem guarantee title clearance certificate certified copy of court decision Certificate from Tax Distributors Certificate from the Civil Distributor Civil Distributor Certificate (Bankruptcy and Concordata)

Certido do Distribuidor Criminal (CRIM) certido do distribuidor de execues criminais Certido dos Cartrios de Protesto (PROT) certido explicativa certido explicativa dos feitos Certido Negativa de Dbito (CND) Certido Negativa de Dbito do Instituto Nacional do Seguro Social INSS certido negativa de nus e alienaes certido negativa de imposto de renda certido negativa; declarao de desimpedimento certido pignoratcia de debntures certido vencida certido vintenria com negativa de nus sobre imvel certides certides de natureza fiscal e previdenciria certificado de ao certificado de andamento (M&P) certificado de atribuies certificado de autorizao certificado de averbao certificado de competncia certificado de depsito a taxas de juros flutuantes certificado de depsito bancrio (CDB) certificado de depsito de aes certificado de depsito de colocao pblica a taxas de juros flutuantes certificado de filiao vintenria certificado de origem certificado de quitao certificado de registro certificado de registro de fabricao certificado de regularidade de situao (INPS) certificado de regularidade de situao (FGTS) certificado de tributos estaduais certificado de tributos federal certificado de tributos mobilirios certificado mltiplo de aes certificado para troca ou converso de direito real sobre parte ideal em bnus globais certifico e dou f certo e ajustado cessao do estado de liquidao cesso cesso de direitos cesso de duplicatas cessar cessionria promitente cessionrio; concessionrio cesta bsica

Criminal Distributor Certificate certificate of criminal execution distributor Certificate issued by Protest Officers explanantory certificate explanatory certificates with respect the suits Debt Clearance Certificate Debt Clearance Certificate by the Brazilian Social Security Institute (INSS) clearance certificate as regards liens and conveyances income tax clearance clearance certificate certificate of pledged securities outdated certificate 20-year clearance certificate certificates; public notary reports tax and social security clearance certificates share certificate; warrant certificate of status incumbency certificate certificate of incumbency certificate of approval; certificate of annotation certificate of incumbency floating rate certificate certificate of deposit share deposit certificate publicly-issued floating rate CD certificate of twenty-year title origin certificate debt clearance certificate certificate of registration certificate of registered product certificate of good standing with certificate of good standing state tax certificate federal tax certificate municipal tax certificate multiple share certificate certificate for exchange or conversion of beneficial interests in global bonds I certify and attest understood and agreed lifting of the liquidation assignment assignment of claim; assignment of rights factoring to no longer apply committed assignee assign; assignee; dealer; grantee basic consumer products; marketbasket; typical family food basket; shopping basket of

ceticismo crescente chamada chamada de capital chamada de mo-de-obra chamamento autoria chamamento ao processo chamar autoria chamar lide chamariz; isca chancela mecnica chances chapa aquecedora chapa grossa (met.) chapeamento (naveg.) chata ou cofre de carga a bordo (L.A.S.H.) chave de acesso chefe de departamento chefe de famlia chefe de subdiviso chefe do Gabinete Civil chegar a um acordo; avenar; aceitar cheque administrativo cheque cancelado cheque compensado cheque cruzado cheque em compensao cheque especial cheque frio cheque nominal ou nominativo cheque pr-datado cheque sem fundos cheque sustado cheque visado chicote chul ciclo de vida ciclo de aprendizado ciclo de vida do produto cincia do processo ciente ciente e de acordo cilindro (met.) cilindros de laminao (polido) cindida circulao escritural de moeda circulao fsica de moeda circulante; passivo circulante; passivo exigvel circular de oferta circunscrio imobiliria circunstanciar ciso

household goods; staple product basket; staple basket deepening skepticism roll-call capital call manpower requisition to call a party to join the suit as plaintiff third-party practice to implead to attach a party to a suit (opposite of "to separate/sever a case/trial) bait and switch facsimile signature; seal; mechanic authentication chances of success; slim chances heater plate plate plating L.A.S.H. (lighter aboard ship) password chairman (univ.) head of household subdivision head secretary for civil affairs to agree on a basis bank cashier's check; bank draft; bank draft; bankers draft; cashie's check stopped on deck cleared check crossed check; check for deposit only check for clearing credit facility check bad check; bounced check (as opposed to bearer check) - drawn to the order of; payable to the order of postdated check rubber check; dishonoured check stop payment certified check harnesses; wiring harnesses (elet.) toe jam economic life learning cycle product life cycle cognizance of a case noted; acknowledge acknowledge and agree to roll lamination cylinders (polished) transferee currency circulation in book-entry form currency circulation in physical form current liabilities; current assets offering circular real estate district or draw up spin-off

partial spin-off total spin-off summoning; service of process (entrega); summons (papel); process (s vezes, notificao ou intimao) citao com hora certa service of process at a predetermined hour citao do protesto service of protest citao pessoal personal summons citao por rogatria service of rogatory letter citaes judicial summons; quotes citar summon; notify; serve process CKD completely knocked down (desmontado) disassembled clamor; brado cry clara e exatamente fairly and accurately classe executiva business class classe nica one-class preferred shares classificao de cargo job classification classificao do IBGE IBGE classification classificao tarifria classification of tariff clusula (contrato social) article clusula (estatuto) clause clusula compromissria arbitration clause (arbitr.); commitment clause clusula de escape escape clause clusula de habilitao enabling clause clusula de outorga de opo para aquisio de aes share option clause clusula de paridade cambial exchange parity clause clusula de potestativa ou leonina discretional clause; clause potestative (clause containing conditions which subject one of the parties to the will of the other party) clusula de proibio de concesso de garantias negative pledge clause clusula de rateio sharing clause clusula de reverso reversion clause clusula exorbitante extraordinary clause clusula penal no compensatria noncompensatory fine clusula potestativa clause potestative; discretional clause clusula preferencial enabling clause (GATT) clusula resolutria default clause; termination clause clusulas comerciais em aberto clear market clauses cliente client (servios profissionais: mdicos, advogados); customer; consumer (bancos, lojas, empresas) clientela customers; client list; client clientelismo patronage; pork-barrel; spendingl; clienteliar clima de concorrncia acirrada fiercely competitive climate co-autor co-principal co-autoria concerted action co-financiamento; financiamento conjunto cofinancing co-obrigado nos ttulos co-obligor; underwriter coao duress; coercion; compulsion coativo (lei coativa) statutory provision of a public nature cobertura payment; penthouse (apto.) cobertura cambial exchange cover cobertura parcial partial coverage (services agreement) cobrana collection cobrana judicial judicial collection cobrar to collect; charge (tax); levy (tax) cobrar a mais overcharge (to)

ciso parcial ciso total citao

cobrar de ... cobrar despesas de terceiros (reembolso) cobrir o lance cobrir um dficit COD cdigo buzaid cdigo civil cdigo de obras cdigo de processo civil cdigo de processo penal cdigo de valorao aduaneira cdigo penal coercitvel coerncia cofre de carga cogente cogente (princpio) cogitada cogitar cognato coibir coisa julgada coisa mvel colaborao colao (inventrio) colapso financeiro (bolsa) colateral; garantia de emprstimo bancrio colega colegiado colegial Colgio Eleitoral colendo (adj.) coleo de amostras colher a assinatura colidncia; divergncia colidente colidir com coligada colis postal/postaux collar de taxas de juros colocao colocao em funcionamento colocao primria de ttulos colocao privada colocado em um local ou dentro de um meio de transporte (F.O.B.) com a com antecedncia de com boas intenes com cpia para ... com direito de voto com exceo de com fins lucrativos com fora de lei com o que com poder de

assess by against; to bill to to account to sone; for expenses; chargeback outbid (to) make up a deficit; meet a deficit pagamento contra entrega (cash on delivery) code of civil procedure civil code building code code of civil procedure code of criminal procedure customs valuations code penal code binding consistency container statutory necessary; norma cogent; cogent rule contemplated contemplate cognate prevent; suppress res judicata movable asset contribution collation; case record crash collateral partner; associate (law firm) joint committee; collective; plenary body; full board secondary school; high school (EUA) electoral college venerable range of patterns have the proper signature set hereunto conflict interfering with conflict with associated company parcel post collar (hedging) issue; placement; placement with; oferring to start-up flotation; initial public offering (IPO) private placement F.O.B. (free on board) jointly with at least 10 (ten) days in advance free from fraud and, by copy, to ... voting shares except for for profit as an act of law where upon empowered; with authority to

com prejuzo at a loss com presena acentuada nos mercados internacionais actively engage in international business com relao a; relativo a in connection with com vigncia em effective upon comanditrio dormant partner; silent partner comando top echelon comando de circulao flow control comarca judiciary district; judicial district combinao bem sucedida winning combination combinado com coupled with; together with comentar to speak to (an issue, etc.) comentrios imput comercial recorded spot comercializao marketing; trade; merchantability; negotiability; sale; dealing in comercializar trade comerciante merchant; trader; businessmann comercirio commercial employee comrcio commercial employee comrcio exterior foreign trade cominao; liminar injunction; sanction cominao contratual penalty cominao pecuniria fine comisso fees comisso adicional front-end fee comisso de abertura front-end fee comisso de administrao management fee comisso de agenciamento agency fee comisso de arbitragem panel of arbitrators; arbitration committee comisso de compromisso commitment fee comisso de contratao engagement fee comisso de corretagem brokerage fee; brokerage commission comisso de intermediao finder's fee(s) comisso de intermedirios finder's fee(s) comisso de negociao grievance committee; arrangement fee comisso de participao flat fee; exposure fee comisso de permanncia late payment surcharge comisso de reserva de crdito standby fee comisso de valores mobilirios securities commission comisso executiva executive committee comisso local cruzeiro free comisso mercantil business mandate comisso mista parlamentar de inqurito joint parlamentary investigation committee comisso paritria grievance committee; joint committee comissrio commission agent; commission merchant; commissioner comissrio de futuros futures commission merchant comissrio (em concordata) trustee comissionamento provisioning; commissioning (equipamentos) comisses dos agentes agent commissions comisses sobre produtividade commissions on production comit de avaliao de cargos job evaluation committee comit diretor steering committee comitente (St. Exch.) customer; giver; principal como de fato cedido tem as in fact he has assigned como era do conhecimento de as all, those present were aware commodities commodities

commodities a futuro comodante comodatrio comodato comodato emergente companhia companhia aberta companhia controladora companhia fechada; sociedade de capital fechado companhia seguradora comparecer comparecer a comparecer em juzo comparecer perante comparecimento em juzo comparsas compartilhamento de custos compatibilizar-se com compensao (ttulos); desembarao compensar compensar passivo fictcio competncia competncia (fiscal) competncia interpessoal competncia rationae personae competncia sobre a matria em questo competncia tcnica competente

compilao complessividade componente comportar composio, acordo, transao composio seguinte compostagem composto de compra de contas a receber compra e venda a termo comprador de opo de venda comprador paga mercadoria, seguro e frete (C.I.F.) comprador paga mercadoria, seguro, frete e juros (C.I.F.I.) comprador paga mercadoria, seguro, frete, juros e comisso (C.I.F.I.C.) comprar e vender compreender compressor de ar __ libras/polegadas comprometer-se (vb) compromissadas (operaes) compromissrio comprador; promitente comprador compromissrio vendedor; promitente vendedor

commodity futures lessor lessee free lease; bailment venture capital company corporation publicly-held company; closely-held company holding company closely-held company; close company; close corporation; private corporation insurance firm attend appear in; present themselves; to report to to appear in court come before appearance cronies cost sharing comform to clearance (ttulos); offsetting; setoff; clearing (securities); trade-off (inflao, desemprego) set off; offset; settle; make good; to be cleared to offset liabilities jurisdiction; authority; accrual reference date interpersonnel competence personal jurisdiction subject matter jurisdiction technical competence appropriate; proper; competent; to have jurisdiction; applicable; qualified; adequate; suitable; sufficient, capable; legally fit gleaning comprehensiveness ingredient admit; bear; suffer; be eligible for; permit settlement broken down as follows compost consists of factoring futures purchase put option buyer C.I.F. (cost, insurance and freight) C.I.F.I. (cost, insurance, freight and interests) C.I.F.I.C. (cost, insurance, freight, interests and commission) market (to) comprise; represent wayne air compressor __ pounds/inches to agree; to undertake; to assume; to covenant; endanger (neg.) repurchase and resale agreements; conditional committed purchaser committed seller

compromisso (arbitr.) compromisso arbitral compromisso de cessao compromisso de confidencialidade compromisso de sigilo compromisso srio compromissos; avenas comprovadamente comprovante comprovante adequado comprovante de conhecimento/embarque comprovante de pagamento comprovantes compulsrio (adj.) comum acordo comunho de bens comunho de recursos comunicao comunicao formal comunicao informal comunicao interpessoal comunicado comunicado n comutao comutar comutativo conceber uma proposta conjunta concedente; cedente; estipulante; instituidor (trust) conceder conceder a palavra conceder indenizaes conceder linha de crdito conceito concentrao concentrao vcuo concesso concesso comercial concesso de lavra concesso de servios pblicos concessionrio; cessionrio conciliao conciliao numrica concluir fase de instruo concluir negcios concluso (estar) concomitante concomitantemente concordata concordatrio concorrncia pblica concorrncia; licitao concorrente concretizao

commitment; affirmation; compromissum; undertaking; compromise arbitration commitment; arbitration agreement consent decree nondisclosure commitment confidentiality agreement stem binders; covenants provenly voucher; copies of documents; slip sufficient evidence; adequate proof bill of lading payment slips; evidence vouchers mandatory; compulsory mutual agreement community property ruling; common property pooling of funds notice formal communication informal comunication interpersonnel communication notice; communiqu communiqu No. switching switch arm's length develop a joint bid assignor; grantor to award to offer the floor; to recognize award damages (to) extend credit facilities concept concentration (oppositive of diversification) vacuum concentration franchise; to rendering of; extension (crdito); title (minerao); mandate commercial concession mining concession public utility; quasi-public company assign; assignee; dealer; grantee; concessionaire settlement; reconciliation (BACEN) numerical conciliation to complete discovery close a business deal concluded and sent to concurrent concurrently scheme of arrangement; reorganization proceedings; composition insolvent; legally incapacitated competitive bidding bidding; sealed-bid tender; competitiveness competition; company consummation; completion (of a transaction)

concretizar; promover (cesso) concreto (adj.) concurso concurso de credores concusso condenao; laudo; parecer condenaes por dano moral condenado condenar condicionada condio de habilidade condio mista condio potestativa condio precedente; pr-requisito condio resolutiva condio suspensiva condies da ao condies de pagamento condies de trabalho condies estritamente cumulativas (Lei da S.A.) condies precedentes condies; prazos condicionado condizentes condizentes com condomnio condomnio aberto condomnio fechado condmino condutor conduzir (arbitragem) conexo (sistemas; terminal) confeco (roupa) conferncia conferncia (bens e direitos); transmisso conferncia de bens conferncia de bens e direitos conferncia de quotas conferente conferir conferir confidencialidade conferir liminar conferir o direito de confiar confidencial configurar confirmar confirmar deciso confisco judicial confisso confisso de dvida confisso ficta confisso quanto matria de fato

carry out; to seek to achieve material contest bidding; aiding and abetting composition with creditors; creditors' claims in bankruptcy proceeding graft award; advense judgment punitive damages sentenced to sentence; to award contingent order normal leaving conditions mixed condition potestative condition condition precedent resolutory condition; dissolving condition supensive condition; condition precedent causes of action payment conditions working conditions transaction at arm's length conditions precedent terms conditioned to consistent with with specifications co-ownership; condominium open-end condominium; open joint ownership closed-end condominium building occupant escorting officer; arresting officer (when a policeman) hold bridging garment manufacturing; clothing manufacture lecture conveyance of assets and rights; transfer of assets and rights convenyance of the fixed assets transfer of assets and rights conveyance of quotas; transfer of quotas tallyman to grant; check conform confidentiality approving injunction to entitle rely on to be sealed to constitute; to tipify ratify; confirm to uphold a decision seizure under legal process admission acknowledgment of indebtedness; acknowledgment of debt indirect confession judgment by default

conflito conforto adicional conforme relao anexa confrontao das partes confrontado confuso; empasse; caos congelamento congressistas fisiolgicos conhecedores (gria) conhecer um pedido conhecer uma ao conhecido como ...

conflict safety margin as attached equal adversary parties bordered (real state) gridlock; turmoil freezing swing-vote congressmen those in the know to hear a claim to take cognizance of an action; hear an action known as ____ plan; named for treasury secretary ... conhecimento ordinary (proceedings); cognizance (kind of jurisdiction); (to) gain knowledge of (do despacho) conhecimento areo airway bill (AWB) conhecimento de companhia rodoviria trucking company bill of lading conhecimento de depsito warehouse receipt; warehouse warrant conhecimento de despacho acknowledge; be aware of; be informed conhecimento de embarque bill of lading (B/L) conhecimento de embarque sem declaraes adicionais bill of lading clean conhecimento ferrovirio railway bill of lading conhecimento fluvial inland waterway bill of lading conhecimento tcnico know-how conhecimento (ao, pedido) hearing cnjuge spouse conjunta ou separadamente jointly or severally conjunto(s) complex; suite(s) conjunto de moldes para barras - diversas medidas mold set for bars - various measurements conjunto de moldes para esferas __ mm. mold set __ mm sphere conjunto de moldes para __ tarugos (manual) mold set for __ vises (manual) conjunto de 5 cavaletes set of 5 workbenches conjunto de 6 tanques em ao carbono set with 6 tanks in steel carbon conjunto moto redutor e rosca sem fim para fundio contnua motor reducer assembly and endless thread for continuos melting conjuntura econmica business prospects; market condition conquistar; conseguir to derive consagrado (adj.) well-received; recognized; acclaimed; timehonored consagrar to uphold consanginidade consanguinity consecuo achivement; attainment consecuo de objetivos achievement of objectives conselheiro(s) councilmember; director(s) conselheiro substituto deputy councilmember conselho consultivo advisory council; advisory board; consultative council conselho de administrao board of directors; administrative council conselho de classe union council conselho de contribuintes taxpayers council conselho de sentena trial jury conselho deliberativo decision-making council conselho diretivo board of directors conselho fiscal board of auditors; audit committee conselho interministerial de preos (CIP) Price Commission

conselho nacional de poltica salarial conselho regional dos contadores (CRC) consentimento conservao conservao simultnea considerada considerando que considerar consignao em juzo consignao em pagamento consignar consignar um voto de louvor a consistncia jurdica (sem) consolidao; fuso (A+B+C) consolidao das leis do trabalho consolidao de propriedade consolidado consolidar consorciado consrcio

constantes de constituio (capital) constituio (empresas) constituda de constituinte constituir; formar S.A. constituir advogado constituir crdito constituir (obrigao) constituir sociedade constitutivo constrangimento ilegal construo civil construo em ao inox consubstanciar consularizar consulente consulta; pedido de cotao; sindicncia consultor consultor de pessoal consultor jurdico consultor de investimentos Consultor Geral da Repblica consultor jurdico geral consumao mnima consumidor; cliente consumidor de alta renda consumidor final consumo consumo relativo

National Council on Salary Policy Regional Accounting Council consent upkeep conference call adjudged whereas taking into consideration that; whereas clause (USA); recital (UK) entertain (hold in mind) deposit in court deposit in court; court deposits to document to state the company's thankfulness to without color of right consolidation; ratification; almalgamation (soc.) Consolidated Labor Laws purchaser's title consolidated to consolidate; ratify; restate (contrato social, estatuto) consortium member conditional sale agreement; purchasing pool; syndicate (bancos); purchasing consortium (fornecimento de equipamentos) included in formation of capital company formation; organization; incorporation; establishment composed of principal or client to incorporate retain an attorney collect create to organize a company; set up; establish a company; form a company; to set up a company establishing a legal fact duress coercion home-building construction in stainless steel to evidence; reflect the substance of; represent legalize requesting taxpayer inquiry (a um rgo); advice (fat.); request for a ruling; advance ruling (prvia) adviser personnel consultant general counsel investment adviser General Counsellor of the Republic general counsel minimum charge consumer high-end customer end consumer excise intensity

conta bancria negativa conta coletiva conta conjunta conta corrente conta corrente de livre movimentao conta de absoro conta de aes (ttulos) conta de aes que permite saldo negativo conta de caixa conta de caixa caucionada conta de compensao (em balano) conta de custdia conta de depsito conta de depsito em garantia conta de despesas gerais conta de investidor em corretora para operao "on margin" conta de liquidao conta de lucros e perdas conta de movimentao bancria conta de participao no-societria conta de rateio conta de reserva conta de resultado conta de resultado pendente (ativo); deferido conta de resultado pendente (passivo) conta de ttulos no onerados conta escrita conta grfica conta margem conta no negativo conta no vermelho conta permitindo saldo negativo (valores mob.) conta prpria conta remunerada conta remunerada de depsito em garantia conta salrio conta suspensa conta vinculada conta-depsito contbil (adj.) contabilidade contabilidade a nvel geral de preos contabilidade tradicional contabilizado contabilizar contador pblico credenciado contadoria do juiz contados a partir desta data contagem de mos contagem regressiva containers em chapa de ferro p/ refugos contaminado (capital) contanto que contar

overdrawn account joint account act; joint omnibus acct joint account checking acct (USA); current acct (UK) unblocked current acount adjunct account cash account margin account cash account pledged cash account memoranduns accounts custody cash account checking account; trust account (aes) escrow account overheads account margin account calculation of award profit and loss account current account; open account unincorporated sharing account clearing account reserve account income account (of a company) deferred charges deferred income unemcumbered securities account entry graphic account; memorandum account; control account; book account margin account overdrawn account the account is overdrawn margin account (securities) own-account trading (eurodollars) interest-bearing account; indexed account interest-bearing escrow account payroll account suspense account blocked account reserve account book accounting; accountancy general price level account administrative accounting; financial account (as opposed to cost accting) posted as to post; account for certified public accountant court treasury as from this date show of hands countdown containers in iron plate for scrap tainted inasmuch compute

contar; confiar contar com contar com o assessoramento contas a pagar contas a receber contas primrias conteno de custos contencioso contencioso civil contentor de solda em fio contestao (ru); defesa; manifestao rplica contestao por negao geral contestada contestante contestar contedo do testemunho, do depoimento contingenciamento contingncias pendentes continuamente continuidade contornar, no cumprir (deciso) contracultura (ir contra suas convices culturais contra-apresentao contra-arrazoado; contra-razes de apelao contra-arrazoar contra-cheque contra-minuta

contra-notificao contra-partida (contab.) contra-proposta contra-razes de apelao contraditrio (que seja estabelecido o contraditrio) contrair emprstimo contrafao; imitao (M&P) contrapartida (em) contraprestao contrariar a lei contrariedade (Proc. Penal) contratao de crdito externo contratada contratante contratar (vb) contratar (seguro) contratar um emprstimo com o Banco Central contratar/contrair emprstimo contrato a termo contrato aleatrio contrato bilateral contrato cumulativo contrato de abertura de ... contrato de abertura de crdito;

to rely on to have to be assisted by factoring; accounts payable receivables; accounts receivable first time placements cost containment litigation civil litigation wire welding container answer; defense general denial answer answered by the defendant respondent to respond; to question; to challenge; answer the sense of the testimony (Dir. Proc.) temporary tighbening of loan credit pending matters on an ongoing basis ongoing concern to circumvent counterculture ondemand counterarguments to file counter-argument; to oppose statement of payroll deductions second draft (commercial); counter-arguments of one against whom an appeal has been filed (civil procedure) counternotice counterentry; issuance counter-bid counterarguments that the parties be given an opportunity to confront each other (adversary proceeding) to contract any loan counterfeit; imitation; passing-off; infringement (M&P) return (in) consideration to contravene the law defense's reply raising of funds abroad contractor; prime contractor principal; contracting party (in construction, the owner) to retain (servios); to contract a loan (emprstimo); hire (pessoas) take out take out from the bank a loan take out a loan; contract a loan futures contract hazardous contract executory contract cumulative contract credit agreement

contrato de financiamento contrato de abertura de linha de crdito contrato de adeso

contrato de administrao contrato de agenciamento de emisso, colocao e pagamento contrato de apoio operacional contrato de afretamento contrato de agenciamento de linha de subscrio contrato de arrendamento com clusula de opo de recompra contrato de arrendamento de bens de capital contrato de assistncia tcnica contrato de associao contrato de assuno de dvida contrato de cmbio contrato de cauo; contrato de depsito de aes contrato de cesso de direitos contrato de cesso de sub arrendamento em garantia contrato de cesso e transferncia de aes contrato de comodato contrato de compensao contrato de compra e venda de aes contrato de compra e venda de aes, promessa de compra e venda de aes e outras avenas contrato de compra e venda de estabelecimento contrato de concesso de linha de crdito a ttulo de adiantamento; contrato de financiamento contrato de confidencialidade contrato de constituio (soc.) contrato de constituio de usufruto contrato de consultoria contbil contrato de consultoria de investimentos contrato de cooperao tcnico-industrial contrato de credenciamento de usurio contrato de custdia contrato de depsito de aes contrato de depsito em garantia contrato de distribuio contrato de distribuio da produo contrato de distribuio de ttulos contrato de emprstimo contrato de experincia contrato de fabricao sob encomenda contrato de financiamento contrato de fornecimento contrato de fornecimento de tecnologia industrial contrato de futuros a curto prazo contrato de futuros a longo prazo contrato de garantia contrato de gaveta

credit facility agreement prefinance agreement adhesion contract; interfirm agreement; contract of concurrence; take it or leave it contract; shrink-wrap agreement management contract issuance, placing and paying agency agreement practice support agreement charter party agency line agreement leaseback agreement capital lease technical assistance agreement joint venture agreement agreement for the assumption of debt exchange contract escrow agreement agreement on the assignment of rights collateral sublease assignment agreement share assignment and transfer agreement freelease agreement clearing agreement share purchase agreement agreement for the share purchase, share purchase commitment and other covenants goodwill purchase agreement

advance facility agreement secrecy agreement acts of incorporation usufructuary agreement accounting consultancy agreement investment advisory contract tecnical-industrial cooperation agreement registered user agreement custodial agreement escrow agreement guarantee deposit agreement; escrow agreement distributor/distribution agreement production sharing agreement underwriting agreement loan agreement probation contract custom-made manufacture agreement advance facility agreement; credit facility agreement supply contract agreement for the supply of industrial technology front contracts back contracts collateral agency agreement off-the-record agreement

contrato de gesto de bens e/ou valores contrato de industrializao por terceiros contrato de licena para explorao de patente contrato de licenciamento a ttulo oneroso contrato de licenciamento de marcas gratuito contrato de licenciamento de uso de marca contrato de locao contrato de mtuo contrato de opo de compra de quotas contrato de participao e compromisso de financiamento de capital de giro contrato de participao e garantia contrato de participao nos custos contrato de penhor contrato de penhor de quotas contrato de pr-financiamento para exportaes contrato de prestao de garantia contrato de prestao de assistncia tcnica contrato de prestao de servios contrato de promessa de mtuo contrato de repasse de emprstimo externo com outorga de garantia e outras avenas contrato de representao comercial contrato de risco contrato de seguro de sade contrato de servios tcnicos contrato de servios especializados contrato de sigilo contrato de trabalho contrato de trabalho por tempo indeterminado contrato de transferncia de aes contrato de transferncia de tecnologia contrato de (locao) de servios de fornecimento de refeies contrato epistolar contrato martimo contrato no-aleatrio contrato para entrega de unidade industrial pronta p/ funcionamento contrato para financiamento externo de importao contrato permanente contrato pluremo contrato principal (p/ abertura de conta) contrato sindical contrato social contratos coletivos contratos com partes relacionadas contratos de operaes no mercado a vista e de futuros contratos pblicos a executar contravalor contraveno

agreement for the administration of property and/or securities manufacture by third parties agreement patent license agreement remunerated license agreement royalty-free trademark license agreement trademark license agreement lease loan agreement option agreement for the purchase of quotas; quota purchase option agreement capital participation agreement and working capital financing commitment security and sharing agreement cost-sharing agreement pledge agreement quota pledge agreement facility agreement collateral agreement technical assistance agreement service agreement; agreement for provisional services (temporrios) loan commitment agreement foreign loan onlending agreement with guarantee and and other covenants agency agreement profit-sharing agreement; risk contract healthcare insurance agreement technical service agreement specialized technical service agreement nondisclosure agreement employment contract employment contract for indefinite term share transfer agreement transfer of technology agreement meal services agreement letter agreement maritime agreement certain contract turn-key contract foreign import credit facility agreement standing agreement multilateral agreement account master agreement union contract articles of association collective contracts insider contracts spot and forward contract agreements public contracts to perform equivalent misdemeanor; petty offense

contraveno sindical patronal contra-recibo contribuio contribuio Previdncia Social contribuio assistencial contribuio confederativa contribuio de aposentadoria contribuio para fiscal contribuio sindical contribuio sindical patronal contribuio sobre lucro (CSL) contribuio social contribuio social e imposto de renda contribuies a recolher contribuinte controlada (bal.) controladora controle controle acionrio controle acionrio da ... controvrsia contumcia processual convalidao convalidar conveno convenincia conveniente convnio conveno conveno coletiva de trabalho converso conversao simultnea converso de dvida em investimento converso de dvida em projeto de preservao ambiental converter bens em direitos converter (moeda) convertida na lei ... convocao (em geral) convocar (assemblia) coobrigados nos ttulos cooperao cooperativa de crdito coordenador geral coordenador geral de software, servios e aplicaes da informtica cpia autenticada/certificada cpia de contrato cpia nica corpo de jurados

employer's union dues cross-receipt assessment social security contribution compulsory union dues; union support dues (sindicato) union confederation dues (sindicato) pension contribution social insurance contribution union dues employer's union contribution contribution on profits social insurance contribution; contribution; payroll; taxes; entitlement(s); payroll tax(es) income tax and social contribution contributions payable taxpayer controlled entities controlling; lead company control; monitoring; supervision share control interest in dispute contempt of court revalidation revalidate convention; agreement; pact; limitations to principles (acct) advisability; appropriateness; expedience expedient; desirable; advisable; appropriate convention; agreement; articles of agreement convention; agreement; pact; collective bargaining agreement collective convention conversion conference call debt conversion; equity conversion; debt equity conversion debt-for-nature swap realize one's assets (to) exchange into which become law No. ... summons; call; call notice (assemblia) to convene; call; summon; to call upon someone joint obligors for the securities cooperation credit union global coordinator general coordinator for software, services and informatics uses certified copy draft agreement sole copy The Jury

correo monetria

correo monetria de balano correo monetria do capital correo monetria patrimonial correo monetria pela legislao societria correo; revalorizao monetria corregedor (ria) Corregedor Geral da Justia correlao de testes corrente corrente doutrinria correr por conta de corresponder a corretagem corretor corretor com telefone no prego corretor de cmbio; corretor de valores corretor de mercadorias corretor de seguros corretor de valores corretora; intermedirio; concessionrio corretora de seguro corretora de valores mobilirios cortadeira (serra dupla) cortadora de barras fabricao caseira cortadora de disco cortadora de fios, caseira para cortar fio dimetro __ cortadora de tarugos manual, caseira cortar corte (arquit.) corte/reduo em investimentos corte transversal (naveg.) costado de bombordo (naveg.) costado de estibordo cota de exportao cota fiscal cota nos autos cotao de preos couvert artstico crach creche credenciado credibilidade creditar

crdito crdito documentrio crdito em conta corrente crdito em liquidao crdito fiscal crdito habilitado

monetary restatement; monetary correction; restatement; inflation adjustment; indexing; money value adjustment monetary correction of balance sheet capital restatement equity monetary adjustment monetary restatement by corporate law monetary correction; currency revaluation magistrate Magistrate in charge of Administrative matters correlation of tests chain letter school of thought to be for the accounts of consist of brokerage stock jobber; broker stock jobber exchange broker commodity broker insurance broker exchange broker dealer; securities firm insurance brokerage company brokerage firm cutter (double saw) bar cutter, domestic manufacturing disc cutter seal-pack pneumatic plasticizing machine, __ welds/hour domestic manual vise cutter to slash section investment cutbacks cross section board side starboard side export quota tax installment written annotation in the case record pricing cover charge name tag day care unit authorized; licensee (subst.); accredited (adj.); duly authorized, duly approved credit worthiness to credit on credit rating; mortgage money; claim; overdue receivables (acct) credit documentary credit credit held in; account with credits being collected through the courts; overdue receivables tax credit proven claim

crdito imobilirio crdito por devoluo crdito prmio crdito privilegiado crdito quirografrio crdito rotativo crditos a liquidar crditos de liquidao duvidosa credor hipotecrio credor pignoratcio credor quirografrio credor registrado credor; mutuante crescente especializao crescimento anmico crescimento funcional criao de camaro criar coragem criatividade crime culposo crime de exploso crime de lesa-ptria crime de prevaricao crime doloso crime doloso contra a vida crime falimentar crime hediondo crime qualificado crise de liquidez cristal de glutamato de potssio critrio critrio de contabilidade critrio exclusivo de critrio poltico critrios de diversificao de carteira cronograma cronograma de eventos CTPS (Carteira de Trabalho e Previdncia Social) cubas de madeira revestida cuidados de manuteno cujo culpa culpa grave culpa leve culpa levssima culpar culposo (adj.) cultura (cultura de inflao) cumpra-se cumprimento de cumprimento (obrigaes) cumprir cumprir contratos ou clusulas contratuais cumprir e fazer cumprir cumprir pena

housing credit return credit credit premium privileged debt unsecured credit; general credit revolving credit overdue debts bad debits mortgages mortgage creditor; pledge creditor unsecured creditor lender of record creditor; lender (Contrato de Empresa) developing expertise anemic growth functional growth shrimp farming to screw up; master their courage creativeness culpable crime crime of danger in the typical form of explosion! high treason crime of prevarication felonious crime malicious crime against human life bankruptcy crime; bankruptcy offense heinous crime crime aggravated by ...; specified offense liquidity shortage crystal of potassium glutamate discretion accounting principles; policies at the exclusive discretion of; at the exclusive discretion option of (based on) political considerations diversification criteria time schedule; timeframe; time table for; performance forecast; schedule schedule of events work and Social Security Card coated wooden cubes storage instructions whose fault; negligence gross fault ordinary culpa slight culpa to fault culpable; involving negligence inflation mind-set abide by the compliance with performance comply with to perform; fulfill; comply with cause compliance with to do time

cumprir sentena cumprir uma clusula de contrato cumulao cumulado cumulativo cunhar cunho curador curador (defesa do consumidor) curador lide curador de massas falidas curadoria curial curriculum cursinho curso de administrao curso normal dos negcios cursos por correspondncia curta metragem curva de maturidade custas processuais custeio custo administrativo-financeiro custo contbil custo corrente custo de benefcio custo de capacidade custo de fabricao custo de financiamento custo de liquidao custo de reposio menos depreciao custo de vida custo empatado custo fixo custo histrico custo histrico nominal custo indireto custo operacional custo por tempo de manuteno custo posto no destino custo salarial custo total custo-hora custos administrativos baixos custos; despesas custos diretos/variveis custos dos servios custos fixos custdia custdia fsica custodiante custodiar

to pay a judgment comply with a contract clause; carry out a contract clause (to) joinder coupled (with) cumulative; accrued to coin; exalt (cunhar uma palavra) seal; mark; stamp curator (museus); conservator (falncia); guardian (menores) consideration consumer (defense advocate) court-appointed curator conservator of bankrupt estates; curator of bankrupt estates guardianship appropriate personal history cram school business administration course ordinary course of business correspondence courses short subject maturity curve court costs funding; financing; defraying overhead cost accounting cost; book cost current cost cost-effective capacity cost actual cost cost of funds liquidation cost actual cash value cost of living; living expenses sunk cost sunk cost historical cost nominal historical cost overhead operating expenses downtime cost landed cost cost of wages; salary costs full costing; all-in costs hourly fee low overhead costs costs prime costs; variable costs cost of services fixed costs custody; safekeeping safe custody custodian to hold in custody

D+1 d nova redao a dispositivos d outras providncias d suporte/base dao em pagamento dados da prioridade unionista dados exclusivos dados numricos dados reais em terra dando prosseguimento aos trabalhos dano danos compensatrios por atraso danos compensatrios por desempenho danos diretos danos emergentes danos fsicos danos indiretos danos imprevistos danos materiais danos morais danos morais e materiais danos prefixados danos; prejuzos emergentes dar baixa dar continuidade dar direito a dar efeito suspensivo dar f dar origem a dar preferncia dar provimento ao agravo dar quitao dar testemunho DARF (documento de arrecadao de receitas federais) data base data da implementao da garantia de prioridade data de amortizao data de balano data de colocao data de corte data de desembolso data de fechamento de cmbio data de ingresso dos recursos data de lanamento data de processamento (prdt) data de trmino data de validade (prdt) data de vencimento data de vigncia data do lanamento

next-day-funds provides new wording for certain provisions; and provides for other measures and makes other provisions underlying payment in kind; dation in payment number and date of the original application proprietary date data ground truth data proceeding with the works damage delay liquidated damages performance liquidated damages direct damages incidental damages injury to person indirect damages consequential damages damage to property; substantial damages pain and suffering; real injury (see Black's) moral and property damages liquidated damages actual damages; compensatory damages to write of to proceed with; to continue with to entitle stay to certify; to bear witness give rise to to afford preemptive right to grant an appeal to give acquittance for to bear witness Federal Revenue Collection Document base date date of application for continuation in part in the country of origin repayment date as of/at the date of closing cut-off date advance date; disbursement date date of closing of exchange date of entry of the funds pricing production date expiration date shelf-life due date; maturity date; expiry date effective date date of entry

deadline for currency entry at the latest on ... with all due respect of even date herewith court-appointed (curador dativo) Journal of the National Congress (in US - The Congressional Record) DER (Depsito Especial Remunerado) special interest-bearing de acordo acknowledge and agreed; we agree (no final de instrumento) de acordo com in compliance with; pursuant to de acordo com a lei under; as mandated by law de acordo (no final do instrumento) we agree; I (we) acknowledge receipt and agree to the terms de acusao charges; accusation; plaintiff de como assim o disseram nothing else was stated de cujus the deceased de direito privado of private law; private company de direito pblico government company; of public law de forma eqitativa as equitably appropriate de forma tal que as a result; so as to de oficial on oner's own initiative and authority; voluntary de ofcio on its own initiative and authority; voluntarily de plano immediately; forthwith de pleno direito operation of law, by; ipso jure; legally de pleno jure according to the law debnture conversvel convertible debenture debnture escritural book debenture debnture(s) debenture(s) debenturista debentureholder dbito civil tort dbito garantido afetado guaranteed affected debt decadncia statute of limitations; erosion (deteriorizao) decadncia (perda de um direito processual) loss of a procedural right; lapse decadencial (adj.) preclusive decapagem (met.) pickling decidir to come to a decision regarding decidir (uma questo) decide on; resolve decido my decision follows (judge) dcimo-terceiro salrio 13th salaries deciso; deliberao resolution (in meetings) deciso; laudo; adjudicao award deciso (1 instncia) judgment (municipal); verdict (criminal); sentence (penalty) deciso (2 instncia) decision (state) deciso (3 instncia) decision (supreme) deciso arbitral arbitration award deciso de juiz 1st instance - judgment (municipal) verdict (criminal) setence (penalty) 2nd instance - decision (state) 3rd instance - decision (supreme) deciso de plano decision made without hearing the parties deciso irrecorrida unappealed decision deciso irrecorrvel unappealable decision deciso monocrtica first-instance decision; 1st instance decision deciso por maioria de votos majority decision

data limite para ingresso nas divisas data mxima de ... data mxima vnia datado da mesma data deste instrumento dativo DCN (Dirio do Comrcio Nacional)

deciso publicada em separado (Dir. Proc.) deciso transitada em julgado deciso; deliberao decises empresariais declarao declarao a menor declarao praa declarao cadastral Declarao Cadastral da Secretaria de Estado dos Negcios da Fazenda (DECA)

slip opinion final and unappealable resolution (in meetings) business decisions representation; statement understatement public announcement settlement of record

Statement of Record of the State Treasury Affairs declarao de alienao de participao societria statement of disposal of corporate interest declarao de bens statement of assets; profit and loss statements; estate tax return declarao de dependncia statement of the facilities declarao de desimpedimento clearance certificate declarao de despacho aduaneiro customs clearance certificate declarao de importao de aeronave aircraft import license declarao de imposto de renda (PF) income tax return declarao de imposto de renda (PJ) personal tax return declarao de renda tax return declarao de renda conjunta joint return declarao de renda em separado separate return declarao de voto vencedor concurring opinion declarao e garantia representation and warranty declarao em duas vias statement in duplicate declarao equvoca misrepresentation declarao inexata mistatement declarao juramentada affidavit; sworn statement declarao oficial affidavit Declarao para Codificao de Atividade Econmica Statement for Classification of Economic Activities declaram e garantem represent and warrant declarante promitente committing declaror declarar a menor (lucros) to understate (profits) declarar renda to report income decompilao reverse-compliance decompilado reverse-complied decomposio breakdown (interest rate) decorrentes resulting therefrom decorrer lapsed decorrer de arise from decretao ruling decretao de falncia adjudication of bankruptcy decretar falncia petition in bankruptcy ruled decreto decree decreto executivo executive order decreto-lei decree-law dcuplo factor of ten decurso de prazo lapse of time; statute of limitations; time barred decurso de prazo contratual during effectiveness hereof decurso de tempo lapse of time dedetizao fumigation dedetizar to fumigate dedutvel de imposto (adj.) tax-deferred deduzido minus defasagem gap; shortfall

defeito (de material e fabricao) defensivos agrcolas defensor dativo deferido (adj.) deferir defesa deficincia dficit dficit oramentrio definio geral definitivo deixar de delegao delegao de poderes (marketing) delegacia da Receita Federal delegacia de estrangeiros delegacia de polcia delegacia regional da Receita Federal delegacia regional de So Paulo delegado de polcia delegado presidente delegar deliberao (AGO/AGE) deliberaes sociais deliberar delintamento delito delpol demanda demanda no atendida demanda para os ttulos em questo demandante demisso demisso por extino de cargo demisso por justa causa demisso sem justa causa demisses em massa demissionrio demitir (vb)

demitir-se; resignar-se demonstrao consolidada demonstrao contbil demonstrao da conta de lucros e perdas demonstrao da conta de resultados demonstrao das origens e aplicaes e recursos

demonstrao de lucros retidos demonstrao de mutaes patrimoniais demonstrao de resultados demonstrao de resultado de exerccio demonstrao dos lucros ou prejuzos acumulados

defect crops protection products court-appointed defense attorney granted; conceded; approved to grant answer; plea; defense shortcoming accrued loss; shortfall budget deficit general statement (of relationship principles) firm refrain from; to fail to remanding; delegation empowerment Federal Revenue Officer police registry office for foreigners police precinct Federal Revenue Regional Office So Paulo Regional Office police precinct chief; precinct chief police chief delegate; remand (Rosenn) resolution; to resolve corporate resolutions to transact business (em reunio); resolve; decide ginning offense price station; price precinct claim; litigation; prosecution excess demand book demand claimant dismissal; lay-off; resignation; termination; severance; discharge redundancy dismissal with cause dismissal without cause sweeping layoffs retiree to dismiss; to discharge; to terminate; to lay off; to be fired; to be dismissed; to be excessed; to be made redundant; to be offered voluntary severance to resign consolidated statement accounts profit and loss statement income statement statement of origin and appropriation of funds; source and application of funds statement (funds statement) appropriation account statement of changes in financial position income statement; profit and loss statement income statement accrued profit and loss statement

demonstrao(es) demonstraes financeiras demonstrativo das origens e aplicaes de recursos demonstrativo de conta de lucros e perdas demonstrativo de pagamento demonstrativo de tributos em atraso demonstrativo dos fatos demorado dentro de 10 dias contados de dentro do prazo de 60 dias aps ... denominao social denominado denncia; taxa; encargo; acusao criminal denncia (Dir. Proc. Penal) denncia cheia denncia condicionada denncia espontnea

denncia vazia denunciao lide denunciao caluniosa denunciado denunciante denunciar (vb) denunciar lide departamento departamento de capitais estrangeiros departamento de rendas mobilirias departamento pessoal dependncia(s) depende de dependentes depender deperecer depoente depoimento depoimento pessoal depor (vb) depositar

depositrio depositrio de aes depositrio de documentos ou livros depositrio fiel depositrio infiel depsito depsito a prazo depsito a ttulo de cauo depsito vista depsito alfandegado pblico

statement(s) financial statements sources and application of funds statement profit and loss statement statement of payment overdue tax chart statement of facts time consuming within 10 (ten) days from within a period of 60 days after ... corporate name; company name operating under the name of charge; denouncement; denunciation; termination (contrato) information; charge; accusation; indictment; denunciation; filing for public land eviction good cause eviction for good cause eviction without cause; voluntary revelation/disclosure (voluntary admission or confession by someone who did not pay tax, etc.) eviction rights; the lessor's right to repossess the leased property without stating reasons third-party practice; third-party summons malicious prosecution third-party defendant third-party plaintiff to terminate (contrato) to implead office foreign capital department Dept. of Independent Worker's Earnings human resources departament premise(s); establishment(s) hinge on dependents contingent with (to be) to decline; perish; extinguish deponent testimony personal deposition to render a deposition; to depose to apply for registration; to file with; file for registration of a trademark (marca); post to an account (em conta) depositary; custodian; bailee; escrow agent escrow agent depositary depositary breach of duty; negligent bailee; unfaithful depositary inbreach of duty; faulty bailee warehouse; deposit; security deposit (aluguel) time deposit escrow account; collateral account call deposit; demand deposit public customs warehouse

depsito elisivo depsito em garantia depsito especial alfandegado depsito judicial depsitos bancrios a vista deprecado deprecante (carta precatria) depreciao depreciao real depreciaes acumuladas depreciar depreciar substancialmente deputado derivado de petrleo derivados derrubar a inflao desacato desacato autoridade desafetao desaforamento

desgio; abatimento desapropriao desarquivar (vb) desbobinador de papel desbobinador p/ fita gomada descabido descanso semanal remunerado (DSR) descaracterizar descaroamento descarregamento descendentes (em testamento) descentralizao desclassificao da infrao descoberto desconcentrao desconsiderao da personalidade jurdica desconsiderao de personalidade da empresa

desconstituio (obrigaes) desconstituir a separao patrimonial desconstituir obrigao descontar

preventive deposit escrow special customs warehouse bond; court deposit; judicial bond; deposit in court (Black's) bank deposit in cash the judge to whom a precatory letter is addressed petitioner depreciation; write-down actual depreciation accrued depreciations detract from the value to materially detract from; to materially detract depreciate congressman; deputy; representative oil products by-products to whip inflation contempt contempt of court withdrawal from public access and use dismissal a) change of venue (when on court dismisses a case for renewal to another court) b) dismissal with prejudice (when the claim cannot be brought again) dismissal without prejudice (when the claim may be brought again, having been dismissed prior totrial on the merits) discount; selling concession expropriation (sem compensao); condemnation (com compensao) to reactivate a case; to reopen a case paper unwinding unwinding for gummed tape unreasonable remunerated weekly day off to change and therefor no longer to be subject to grinding discharge issue descentalization reduction of the charge overdraft diversification disregard of corporate entity; piercing of the corporate veil "piercing the corporate veil"... means piercing the protection of the corporation to have access to assets of the individuals who have interest in the corporation, who own it, to seize assets dissolution pierce the corporate veil; disregard the legal entity; "disregard" doctrine dissolve obligation to cash; to redeem (duplicatas)

desconto de emisso desconto de ttulos desconto fiscal; restituio descredenciamento; impedimento (diretos); recusa (juiz) descrio de cargo descrito, caracterizado e confrontado descumprimento desde logo desde que desdobramento desdobrar desejar desembaraar mercadorias, pagar direitos alfandegrios desembarao desembarao aduaneiro desembargador desembolso desembolso de capital inicial desempatador desempatar desempenhar desempenho desempenho de funo desempenho gerencial desempenho no trabalho desemprego desencadear desencaroar desenho (em direito autoral) desentranhar desenvolver desenvolvimento de equipe desenvolvimento de executivos desenvolvimento organizacional deserto deserto (adj.) deserto (um recurso) desestatizao desestatizar desestmulo desfalque desfavor (em desfavor de) desfazer uma obrigao desgaste normal desgaste pelo uso normal desdia designao designao de julgamento designar data para

issue discount cashing of drafts tax rebate disqualification; cancellation of; accreditation job description identified, described and delimited failure to comply forthwith provided that breakdown (estatsticas); splitting (aes) give details; to break down (as statistics); split (shares) to intend to clear through customs (to) clearance clearing through customs superior court judge; appeals court judge; judge of high court; associate justice outlay; disbursement; advance initial cash outlay the third arbiter; the tie-breaker to break a tie carry out his activities; engage in activities performance job performance management performance work performance unemployment break out; unleash (to) grinning character to separate (a case) to conduct one's activity; carry out (the management activities) team building executive development organizational development abandoned (an appeal can be considered deserto) vacated an appeal is vacated (becomes null and void) due to failure to meet procedural requisites denationalization; privatization to return to the public sector; to "bring" public (Business Week) disincentive embezzlement to the detriment of to dissolve an obligation wear and tear normal wear and tear (except) negligence assignment scheduling of judgment set a date for

inequality vacation vacate divestiture discontinuance; relinquishment; waiver withdrawal from the negotiations withdrawal of withdrawal from the case to waive; give up; to discontinue; to forgo withdraw; to discontinue proceedings to withdrawal the appeal to desaffirm a contract to discount a request to discontinue a proceeding unfair withdrawal; separation discharge from professional duties at discharge from professional duties at roaming subdivision; land parcelling (de terras) to separate sale of assets demonetization CKD (completely knocked down) blasting (dynamite); excavating (machines); hydraulicking (water); digging (manual) desocupao vacancy desocupao (do imvel) vacancy of the property desocupar vacate despachante forwarder; forwarding agent; expediter; gobetween; intermediate agent; broher despachante aduaneiro customs forwarder despachar com juiz meet with the judge in chambers despacho order despacho aduaneiro customs clearance despacho com juiz private audience with judge despacho de mero expediente routine order despacho definitivo final order despacho denegando ou no seguimento de recurso writ of certiorari despacho interlocutrio interlocutory order despacho judicial order; customs clearance despacho liminar order despacho ordinatrio a mere procedural decision within a case despacho saneador corrective decision dispararam sky-rocketed despedida arbitrria arbitrary dismissal despencar to take a nose-dive despejar to dispossess; to deprive; to strip (of possession) despejo; evico eviction; ejectment despesa acessria; encargos acessrios ancillary charge despesa administrativa overhead despesa bancria bank charge despesa com mdicos e dentistas medical and dental care expense despesa com mudana moving expenses despesa de representao business entertainment expense despesa de subsistncia living expenses despesa desembolsada out-of-pocket expense

desigualdade desimpedimento desimpedir desinvestimento desistncia; extino de caso desistncia das negociaes desistncia de desistncia do feito desistir desistir da ao desistir da apelao desistir de um contrato desistir de um pedido desistir de uma ao desleal desligamento desligar desligar de funo deslocamento desmembramento desmembrar desmobilizao de ativos desmonetizao; securitizao desmontado desmonte

despesa eventual despesa financeira despesa operacional despesa ordinria despesas despesas administrativas despesas aduaneiras despesas do exerccio seguinte despesas gerais despesas gerais indiretas desprezar (alternativa) desprovido de desprovimento desregistro desregulamentao dessa forma destacar destacar capital destacar um valor (carta de crdito) destaque; destinao deste destilador destilador de gua destinao destinado a destinar (vb) destinar-se destinatrio destino destituir desvalorizao; depreciao desvalorizar desverticalizar desviar desvio desvirtuar

deteno; pena de deteno detentora deter (quotas) determinao determinao de lucros determinaes de cdigo determinar em contrrio deve voltar a obedecer devedor devedor hipotecrio devedor principal devedor; muturio; tomador dever de diligncia dever de ofcio deveres devido (adj.) devoluo devoluo de depsito judicial

non-recurrent charges interest expenses; financial expense business expense; operating expense recurrent charges; recurring charges outlays; expenses clerical expenses customs expenses expense forecasts overhead overheads shun devoid of denial deregistration deregulation accordingly point out; to withdraw (from total face value) to allocate capital to withhold an amount allocation (capital); motion (Cmara Deputados) here distiller waster distiller allocation earmarked; intended for to allocate; to earmark to be earmarked addressee disposal withdrawal; dismiss; remove from office depreciation to devalue; depreciate to downsize to siphon off/out misuse; diversion; depletion; drain (currency, gold); embezzlement to misrepresent; misstate; pervert; denature; discharacterize; adulterate; distort; diminish; belittle imprisonment disposal own; to hold (shares) resolve profit assessment codal articles unless the ...; clearly indicates the contrary shall once again be subject borrower mortgagor primary obligor borrower; debtor duty of diligence in the line of duty duties owing; outstanding; payable; due refunding; remanding (processo) refunds an court deposit

devoluo de dinheiro devoluo de imposto devoluo de prazo devoluo de preo devolver o imvel dexindexao dia alternado dia bancrio dia civil dia corrido dia decorrido dia de estadia em porto dia do ano civil dia imediatamente anterior ao da presente dia santificado dia til dimetro do disco diria dirio Dirio da Justia (DJ) Dirio da Unio Dirio Oficial da Unio (D.O.U) Dirio Oficial do Estado (D.O.E) dias consecutivos dias corridos dias de antecedncia dica difamao diferena a maior; saldo diferena a menor diferena salarial com paradigma diferenas a pagar diferenas de ndice diferenas salariais diferentemente diferido diferimento dificultar difuso digno diferido diferimento; dilao; prorrogao; concesso (crdito) dilao dilao probatria diligenciamento diligncias

refund tax refund reestablishment of term in a proceedings due to good cause rebate deliver to lessor in te same condition received by lessee deindexation intermittent day banking day calendar day; civil day consecutive day days elepsed (USA) lay day calendar day for the day immediately preceeding this date religious holiday business day (USA); working day (GB) disc diameter per diem daybook; ledger; logbook; journal (contab.) Court Gazette; Justice Gazette Federal Gazette Official Gazette of the Federal Executive Official Gazette of the State calendar days consecutive days prior written tip; tipster (quem d a dica); tippee (quem recebe a dica) defamation; slander; libel balance shortfall comparative wage difference pay differences in index differences salary differences due to conversely deferred charge deferral to hinder disclosure worthy deferred deferral; deferment; extension deferment; postponement probational deferment expediting; follow-up verifications; contacts; procedures; investigations; arrangements; diligence (judicial); legal process dilution (ativos); depression (ativos) dilution of assets depress damages energetic money bonanza

diminuio diminuio de ativo diminuir perdas dinmico dinherama

dixido de silicone (farm.) diplomado em letras direito a um crdito futuro direito adjetivo direito adquirido direito autoral; direito de reproduo direito comparado direito compensatrio direito consuetudinrio direito creditrio direito de compensao direito de evico direito de garantia direito de preferncia direito de garantia direito de livre iniciativa direito de participao direito de preferncia direito de propriedade industrial direito de recesso direito de recurso direito de reembolso direito de regresso direito de rplica direito de reproduo; direito autoral direito de reserva direito de reteno direito de seqela direito de subscrio direito de sucesso direito difuso direito escrito direito eventual direito inalienvel direito lquido e certo direito material direito objetivo direito patrimonial direito positivo direito probatrio direito processual direito real direito real sobre bens mveis direito regressivo direitos adquiridos direitos alfandegrios (ou aduaneiros) direitos alfandegrios compensatrios direitos antidumping direitos antidumping definitivos direitos antidumping provisrios direitos autorais direitos creditrios direitos creditrios de exportao direitos de licena hereditrias direitos de participao

silioon dioxido bachalor in liberal arts reversionary interest adjective law vested right; grandfather's rights copyright comparative jurisprudence countervailing duty customary law credit right right of set-off covenant of quiet enjoyment security interest first option; first refusal; pre-emptive right (subscrio); right of first refusal (aquisio) security interest freedom of enterprise ownership interest first option; right of first refusal (aquisio); preemptive right (subscrio) industrial property right right to withdraw right of recourse recourse; right of recovery right of recourse; right of set-off right of rebuttal; right of rejoinder copyright key money lien right of pursuit subscription right right of survivorship natural right statute law contingent right inalienable right; indefeasible right unquestionagle right substantive law natural law asset interest statutory law law of evidence procedural law in rem right security interest in assets collection right grandfather's right duties countervailing duties antidumping duties definitive duties provisional duties autor's rights credit rights export credit rights grandfathered licenses equity interest

direitos de propriedade direitos de reteno direitos de reverso caucionados direitos minerrios diretiva diretor diretor administrativo diretor com conflito de interesses diretor de rea diretor de mesa diretor diretor comercial diretor estatutrio diretor-executivo; diretor-presidente diretor financeiro diretor industrial diretor-superintendente diretor tcnico diretor vice-presidente diretoria

diretoria de Transferncia de Tecnologia diretoria do Banco Central diretoria executiva diretrizes dirigente dirigente sindical dirimir discagem discordante (adj.) discreto discricionaridade discriminao discriminao de preos discusso judicial dispensa dispensar (vb) disponibilidades disponibilidades financeiras disponvel disposio disposio transitria dispositivos disposto a dissdio coletivo dissoluo dissolver o contrato disposies disposies transitrias dispositivo distinto de distrao (desvio)

proprietary interest liens pledged recovery rights mining properties management strategy chief officer; executive officer; officer; director administrative officer interested officer divisional director presiding officer employed director; hired director commercial officer director appointed pursuant to the bylaws chief executive officer (CEO); managing director; director president; president (reunio) finance officer industrial officer managing officer; managing director; director superintendent technical officer vice chief executive officer executive; committee; board; board of directors; executive officers; executive board; executive body; director-officer technology transfer director Board of Governors. The Board of Governors of the Central Bank of Brazil executive committee guidelines manager union leader settle dial-up dissident; dissenting discrete; discreet leeway discrimination price discrimination litigation dismissal; waiver; discharge (pagamento); lay-off to waive; to dismiss; to discharge available funds; cash availabilities; cash equivalents available cash cash discharge (de resduos); willingness temporary provision device to be willing labor dispute liquidation; winding up to terminate the contract provisions temporary provisions device; gadget; provision separate from misappropriation

distrato distrato de locao distrato social distribuio distribuio de justia distribuio de lucros distribuio de recursos humanos distribuio de resultados distribuio de trabalhos distribuio por dependncia distribuidor distribuidor da justia federal distribuidor de aes; concessionrio distribuidor de ttulos distribuidora de ttulos e valores mobilirios distribuidores forenses distribuir distribuir aes distribuir em juzo distrito da culpa distrito policial diuturno divergncia divergente diversas vias dvida dvida ativa

Dvida Ativa da Unio (DAU)

dvida atribuvel dvida de valor dvida elegvel dvida externa dvida fundada dvida lastreada dvida lquida e certa dvida pecuniria dvida solidria dvidas ativas e passivas dvidas de recebimento duvidoso dividendo dividendo antecipado; dividendo intermedirio dividendo cumulativo dividendo fixo dividendo obrigatrio dividendo prioritrio dividendo provisrio dividendos de acesso diviso de tarefa divisas divisibilidade das disposies

termination; articles of dissolution termination of rental contract; dissolution of lease articles of dissolution aftersale (marketing) meting (out) of justice profit allocation allocation of human resources dividend distribution assignments distribution to a specific court; petition for distribution to a specific cout stock dealer; dealer (auto) federal court distributor dealer underwriter securities dealership court distributors distributes (unidades); allocate (inteiro); apportion allot shares (to) to distribute to court; bring against; file district where charged or indicted (penal law) precinct long-lasting conflict divergent; conflicting multiple counterparts obligations; debt outstanding debt; accounts receivable; debt posted as collectible; executable tax debt; federal collectible debt; federal debts payable Executable Tax Debts; is owed to the federal government and formerly recorded as a collectible debt, usually after being unpaid for some time, as taxes attributable debts adjustable cash debt qualified debt foreign debt; external indebtedness berdgeted debt secured debt certain and undisputable debt fixed cash debt joint debt outstanding debts and credits bad debt dividend; bonus interim dividend cumulative dividend fixed dividend compulsory dividend priority dividend interim dividend stapled stocks (LF) work breakdown exchange values severability

divulgao de informaes divulgao; revelao; evidenciao (contab.) divulgar dizentes com do comrcio do conhecimento, informao ou no entender do que dou f doao dobradeira manual documento de confirmao de transao documento de constituio doena profissional dlar ouro

dolo doloso domiclio domnio donatrio dossi; arquivo dotao oramentria douta curadoria doutrina doutrinador DSR (descanso semanal remunerado) dumping duodcimo dupla cidadania dupla velocidade motor duplicata duplicata a pagar duplicata a receber duplicidade de pagamento duplo fundo (naveg.) duplo grau de jurisdio duradouro durante a viagem durante a vigncia de durante o prazo de

reporting disclosure; publicity release to the public; to report referring to commercial employee to the best, information and belief of which I hereby certify endowment; bequest; donation; gift manual folding machine confirmation letter incorporation document occupational disease; occupational injuries dollar with gold clause (a standard for maintaining value of certain foreign insurance policies) criminal intent; fraudulent intent; malice; willful misconduct; deceit felonious; fraud; mens rea domicile (company); primary residence equitable ownership (til); full title; ownership; useful title donee; recipient file; docket; brief appropriation Guardian Ad Litem books of authority; legal writing; doctrine; jurisprudence; authority commentator; jurist remunerated weekly day off dumping estimated tax prepayment dual citizenship double speed motor trade acceptance bill accounts payable (trade) accounts receivable (trade) paid twie; double payment; overpayment bottom plating appealable at 2nd instance longlasting enroute for the term of for a term of ___ days

e ainda e d outras providncias e, para constar E, por estarem assim justas e contratadas, assinam as partes... E.R.D. (expedir, registrar, distribuir) (espero receber deferimento) E.S.N.P. (e sendo necessrio provar) E.T. (em tempo) economia de escala economia em crise; declnio economia informal economia mista economia outrora enfraquecida economia planificada economia popular economias cessantes econmico; financeiro edificaes em construo edital edital completo edital de concorrncia edital de convocao (AGO) edital de licitao; concorrncia editar (vb) (leis) educao (rh) efeito devolutivo efeito suspensivo efetivao efetivar; executar; efetuar; realizar efetividade (registro); vigncia efetivo eficcia eficcia pessoal eficincia egrgio elastrio (fig) eleitos para um perodo de ___ anos elemento de conexo elemento do ativo elemento do ativo/passivo elidir eliminar a inflao eliso de tributos eliso fiscal em aditamento a em alta em andamento em atraso em baixa em bases comutativas em bases correntes

and further and makes other provisions in witness whereof witness whereof 1) to be issued, registered and distributed 2) expecto to receive granting and if necessary will prove postscript scale slumping economy underground economy quasi-public once-staggering economy command economy; controlled economy; planned economy welfare loss of earnings equity flow; cash flow construction in progress public bidding; public notice public announcement invitation to bid; public notice call notice; summons notice invitation to bid; call for tender; request for proposal (RFP) enact education remanding supersedeas; suspensive effects consummation; to be given tenure carry out effectiveness actual

effectiveness
personal effectiveness efficiency illustrations; distinguished concordata elected for a term of office of ___ years connecting factor asset item item supress to put an end to inflation tax avoidance tax avoidance as an addendum to pullish in progress; in process; under way in arrears bearish on an arm's length basis on a pay-as-you-go basis

em bases puramente comerciais em benefcio em benefcio de ____ em cada caso especfico em conluio em conseqncia de em contraprestao por ... em contratos em cumprimento em curso em decorrncia de em epgrafe em execuo em exerccio (adj.) em face de em favor de em f pblica em flagrante em forma pblica, por instrumento pblico em funcionamento (adj.) em harmonia com em litgio (adj.) em nome de em oposio a em pleno efeito e vigncia em pleno vigor e efeito em prejuzo/detrimento em produo em qualquer outro lugar em regime de competncia em seguida; de imediato em testemunha da verdade em testemunho do que em todos os seus termos em ltima instncia em vigor em virtude de embarcador embargado embargante embargo embargo arrematao embargo execuo embargo sentena embargo de declarao embargo de divergncia embargo de execuo de sentena embargo de terceiro prejudicado embargo infringente embargo infringentes dos julgado embargos de devedor

on an arm's length basis for use in behalf of ____ on a case by case basis in collusion with as a result of in consideration for (services) in every contract in fulfillment of in progress; to be under way resulting from; as a result of in caption in progress; on the way acting; in office (councilmembers); existing officers (directors) in light of to deposit with; made out to (check) under seal in flagrante delicto (in the acto, caught redhanded) under the seal operating in a manner consistent with threatened on behalf of; as agent for challenging in full force and effect in full force and effect at the expense of on stream elsewhere on the accrual basis of accounting; accrual method forthwith as witness of the truth as witness whereof in its entirety ultimately prevailing legislation; in effect; in force by reason of shipper respondent movant; defendant motion; appeal; plea; injunction motion to stay judicial sale motion to stay execution motion to modify judgment motion to clarify; motion for clarification of judgment; petition for clarification request for resolution of conflict in decision; motion (because of split decision) respite third-party defense motion for en banc rehearing; motion to reverse or annul request for reconsideration motion to stay collection; filed by the debtor

embargos de divergncia embargos de terceiro prejudicado embarque de mercadorias embarque parcelado embutido emenda emendar emendas oramentrias ementa ementa de sentena eminentes ministros/colegas emisso primria emissor; emitente; sacador; patrocinadora emissora emitente emitir emitir cheque emitir papagaio (gria) emolumento(s) empossar (um Ministro) empate empate de votos empate na votao empatia empenhante empilhadeira emplastro empossar (um Ministro) empreendimento empreendimento conjunto empregado empregado avulso empregado de escritrio empregado estvel empregado que ganha horas extras empregado que no ganha horas extras empregador emprego perodo integral empreguismo empreitada(o) empreitada global empreiteiras(os) empresa empresa coligada empresa comercial exportadora empresa de auditoria e contabilidade empresa de avaliao empresa de capital aberto (ao pblico) empresa de capital fechado empresa de capital fechado (ao pblico) empresa de fachada empresa de fundo de quintal empresa de gaveta empresa de operaes financeiras empresa de prateleira empresa de servios pblicos empresa em atividade/funcionamento

appeal; divergence appeals third-party defense; third-party intervention shipping of goods shipment in installments embedded amendments amend budget amendments summary; headnote docket distinguished brethrens maiden issue issuer; drawer broadcaster maker; issuer (notes) to draw against; to issue to write a check kite (slang) fee(s); due(s) invested in office draw; standoff tie vote tie empathy pledgor downstacker patch invested in office endeavor; undertaking; engagement joint venture; joint undertaking employee freelance worker white-collar (worker) employee with tenure non-exempt employee exempt employee employer full-time employment; full-time job spoils system contract work; contract job full-job contracting contractors company; corporation associate company trading company accounting firm corporate appraisers open corporation closed corporations closed corporation brass plate; shell company cottage industry off-the-shelf company corporate finance operao off-the-shelf company; shell company public utility company going concern

empresa estadual empresa estatal/pblica empresa familiar empresa fantasma empresa filiada/associada empresa fraudulenta empresa holding/controladora empresa jornalstica empresa paraestatal; autarquia empresa receptora do investimento empresrio empresas controladas (relevantes) empresas poluidoras empresas prestadoras de servios pblicos empresas pblicas empresarial emprstimo emprstimo auto-liquidvel emprstimo colateralizado emprstimo de emergncia emprstimo de pessoal emprstimo entre empresas coligadas emprstimo que gera receitas/resultados emprstimo que no gera receitas emprstimo sindicalizado emprstimo-ponte encaminhamento encaminhar (vb) encargo remuneratrio encargos encargos acessrios encargos sociais encerramento de atividades encerramento de opes encerrar encerrar suas atividades encher os bolsos endereo para correspondncia endividamento endossante endossar endossatrio endosso endosso em branco endosso em preto endosso pignoratcio endosso sem regresso enfatizar menos engenheiro(a) engenheiro agrnomo

state company (it is conceivable that there might be a "state state-owned company"!!!) government-owned; held company; state company family-controlled company dummy corporation affiliated company; associated company bogus firm holding press and broadcasting company parastate company; autonomus government entity brazilian investment recipient businessman material affiliates polluting companies utilities government-owned companies negotiation (issue) loan defeased loan collateralized loan standy-by loans secondment intercompany loan performing loan nonperforming loan syndicated loan bridge loan routing to route; to forward; to send; to submit compensation fee charges ancillary charges payroll charges discontinuance of activities delivery of options to be closed; conclude (a suit); complete (instruo) discontinue its activities line their purses mailing address indebtedness endorser endorse (to) endorsee endorsement; secondment (proposta em reunio) blank endorsement full endorsement; nominal endorsement; special endorsement pledge endorsement qualified endorsement; endorsement without resource downplay engineer agronomist

engenheiro de petrleo engenheiro mecnico enlace enquadramento enquadrar enquanto parte enquanto permanecerem devidos enriquecimento de funo enriquecimento ilcito entender aplicvel entender que entendimentos entidade aberta de previdncia privada para fins lucrativos entidade de direito pblico interno entidade de previdncia privada entidade governamental entidade notificada entidade sem fins lucrativos entidades de caridade fantasmas entrada de recursos entrada/sada dimetro entrada em vigor entrar em concordata entrar em vigor entre (duas pessoas, etc.) entre (trs ou mais) entre os.../eles... entre outros entrega fsica entrega rpida de mensagem entregar (vb) entreposto entreposto aduaneiro entreposto industrial entresafra entrevista de desligamento entrevista de sada entrevista de seleo enunciado n envidar enxugamento enxugar enxugar a economia poca eqidade equilbrio oramentrio equipamento para solda em p equipamentos equiparao salarial equiparar equipes de atuao no mercado de derivativos equipe de vendas

engineer specialized in oil mechanical link classification to classify; consider; qualify; include; indict, charge; fall under so long as it is a party to pending settlement job enrichment unjust enrichment; unlawful enrichment consider applicable to think discussions; constructions open private pension plan companies operated for profit state-owned company private pension fund instramentality notified body nonprofit entity dummy charities inflow diameter inlet/outlet effectiveness to be placed in receivership take effect; to come into force between among including those of ... including; but not limited to; inter alia physical delivery swift message to surrender; to tender (securities); hand over (imvel) warehouse bonded warehouse industrial warehouse off-season; slump period exit interview exit interview selection interview statement to exert; to exert theis best efforts to; endeavor theis best efforts to downsizing; downscaling to turn around an economy to streamline the economy at the time equity budget balancing powder welding equipment equipment salary equation; salary parity to hold equivalent; equate derivatives teams salesforce

equipes econmicas equivalncia cambial equivalncia patrimonial equivalente a ... erva daninha esboo de partilha esbulho possessrio; turbao escada (gria) escalas salariais escalo escamas escndalo do oramento escapar esclarecemos inicialmente escoamento escoamento do material escolaridade escopo escopo de fornecimento escoramento (naveg.) escria (met.) escria granulada de alto-forno escrevente escrevente autorizado escrevente habilitado escritas escritrio central escritura escritura de cesso escritura de compra e venda escritura de emisso escritura de participao escritura de propriedade escritura pblica de declarao unilateral de vontade escriturao escriturao/livro contbil escriturao do regime de apurao escriturao mercantil escriturar escrivo (Cartrio de Notas, Frum) escrivo de polcia escuta (em lugares) escuta telefnica esforo consumido espectofotometro de absoro atmica espectofotometro de emisso tica espao areo espao para assinatura espalhado especial especialista; perito em urbanismo espcie; natureza especificaes de funo especulao na baixa especulador na alta

economic teams exchange parity equity accounting; equity adjustment equal to the lesser weed draft of distribution adverse possession; wrongful possession; seizure of illegal possession straight man salaries scales echelon scale budgetgate wingle of first we would like to explain that outlet flowing of the material education purview (purview is also the main, enacting clauses of a statute or law) scope of supply support slag blast-furnace granulated slag clerk; court reporter authorized clerk qualified clerk accounts of a company as a whole head-office deed; indenture deed of assignment deed of purchase and sale deed of issue shopping share deed of property public deed of unilateral declaration of will bookkeeping accounting book ascertainment bookkeeping method commercial accounting to post; keep record head clerk; court clerk; notary public police precinct clerk bug wiretapping input atomic absorption spectrophotometer optical emission spectrophotometer air space signature panel strung across upgraded urban expert character job especifications bear operation bull

especulador da baixa espero que esprito de equipe esprito empreendedor esplio esquema de circulao esquema de manipulao do oramento esquema de pagamento essencialmente esta lei entra em vigor na data de sua publicao estabelecer estabelecer de comum acordo estabelecimento de foro estabelecimento de metas estabilidade

estabilidade de empregos estadia estado civil estado da pessoa estado da tcnica (M&P) estado de defesa estado de direito estado de emergncia estado de necessidade estado tampo estagflao estagirio estamos providenciando a traduo estanque (naveg.) estar alcanando os mesmos nveis estar atrasado estar defasado estar disposto a estar em condies estar em expanso estar enquadrado estatal estatstica de pessoal estatsticas do desemprego estatizar estatutariamente estatutrio estatuto estatuto social estatuto social da empresa estearato de magnsio (farm.) estelionato estilos de liderana estimativa de contingncia estimativa de custos estimular/favorecer investimentos estrangeiros estmulo estipulante

bear I trust that expect (no futuro) team spirit entrepreneurship estate flow diagram or street budget-rigging scheme payment schedule materially this law takes effect on the date of its publication to fix the agenda; witnesseth mutually agree laying of venue goal setting; setting of objectives guaranteed fixed-term; employment contract; temporary tenure (temporria); tenure (emprego); stability (preos) employee tenure subsistence; living expenses marital status personal status prior art concept state of emergency rule of law state of emergency flagrant necessity buffer state stagflation trainee attorney; trainee solicitor; intern-trainee; intern; trainee lawyer; stagiaire (UK) we are providing for the waterproof to be closing the gap to be in arrears to move with a lag willing to be ready to be thriving to be subsumed within state-owned company; state-owned entitie personnel data unemployment figures to leave the public sector according to the by-law(s) statutory status; statute (UK) charter; by-laws (S.A.) corporate by-laws magnesium stearate embezzlement; fraudulent larceny; larcenous fraud styles of leadership contingencies are estimated based on cost appraisal to welcome foreign investments inducement; incentive grantor

estipular estivagem estivar estocar estoque estoque de varejo estoques reguladores estorno estrados de madeira com estrutura de ao estrangeiro estranhamente estratgia estrela; produto estrela estrutura (mbito) estrutura organizacional estrutura salarial estufa etapa etiqueta para identificao de fardos evaso de divisas evaso fiscal evaso fiscal por meios lcitos evaso ilcita eventuais (dividendos) eventual eventualmente evico evico de direitos evidenciao (contab.) evoluir ex-adverso ex-direito ao provento ex-fbrica ex-impostos ex-ofcio ex-Unio Sovitica exao exame mdico exarar exarar um pedido (vb) exaurimento de prejuzo fiscal exausto (contab.) exaustivamente exceo (Dir. Proc.) exceo de incompetncia exceo de suspeio exceo dilatria exceo peremptria exceo; restrio excedente de capital exceder Excelentssimo excepiente (a parte que entra com uma exceo) excepta (a outra parte na exceo) excesso de rudo excesso de subscrio

provide for stowage stow (to) to hoard stock in trade; inventory retail inventories buffer stocks cross-entry; reversal of entry; reversing entry (balano) wooden frames with steel structure alien; foreigner oddly strategy star framework organizational structure wage estructure greenhouse stage tag for bales foreign currency drain tax dodging; tax evasion tax avoidance; tax planning illicit evasion any sporadic; potential; threatened; contingent conceivably; perhaps eviction eviction of rights; dispossession of rights disclosure make progress ex-litigant ex-stock dividend ex-plant; ex-works excluding taxes ex-officio former Soviet Union tax claim; tax collection physical examination issue lodge a request to charge off tax losses depletion extensivelly plea; exception plea of lack of jurisdiction; recusation motion for recusation dilatory plea peremptory plea carve-out capital surples overstep The Honorable pleader in an "exceptio" defendant in an "exceptio" excessive noise level oversubscription

exceta (exc. de incompet.) excipiente (exc. de incompet.) excludente de punibilidade excluir responsabilidade excluso exclusivamente exclusivamente para excusso excutir excutir garantia

excutir hipoteca execuo

executado executar executar contrato executar funes executar garantia executar hipoteca executar (uma cauo) executor de trabalho executivo executivo fiscal executivos; superintendente exemplificadamente exeqente exeqibilidade; execuo (sentena) exeqvel exercer exercer (atividade) exercer a funo de exercer um cargo exerccio de fato e de direito exerccio financeiro exerccio fiscal exerccio fiscal ou social exerccio social exigncia exigibilidade exigido pelo artigo ... exigvel exigvel a longo prazo exigir eximir eximir de; isentar eximir de responsabilidade existente existentes ou futuros

defendant; respondent petitioner qualified privileges to bar a liability exclusion solely for te sole purpose of discussion; foreclosure to foreclose to sue on a guarantee; enforce a guarantee; execute on a guarantee; foreclose on a guarantee to foreclose on a mortgage execution (judicial); implementation; tax collection proceedings; foreclosure (hipoteca); performance (contrato); enforcement (sentena); specific performance (especfica); tax foreclosure (fiscal); perfect performance (perfeita); injuno (geral); credit enforcement suit (ao de) judgment debtor; execution debtor carry out; enforce; to proceed against (garantias) to perform a contract to carry out duties to sue on a guarantee; execute on a guarantee to foreclose on a mortgage foreclose timekeeper executive (business executive); Executive Branch (Poder Executivo) tax execution chief executive office (CEO) including, but not limited to; for example; inter alia judgment creditor; execution creditor; creditor enforcement; enforceability enforceable; practicable; feasible; possible to perform be engaged in hold the position of to discharge duties the actual and legal exercise financial year fiscal year; tax year tax, fiscal or corporate year fiscal year; financial year demand; requirement liabilities; demandability required, under article ... due; liability; payable noncurrent liabilities; current liabilities; fixed liabilities; long-term liabilities call for exempt (vb); hold harmless from to hold harmless give immunity from subsisting; existing both current and future

exonerar (de cargo) exordial; pergaminho exordial exoteria expanso expedio (lugar) expediente expedir experincia expirao explcita ou implcita explorao explorador (aeronaves) explorar explorar uma mina expor exposio de motivos exposto acima expresso da verdade expresso monetria expressar em (moeda) expressos em ... expurgado (de ndice) expurgo expurgo inflacionrio exterior extino

extino com renncia ao direito de ao extino sem renncia ao direito de ao

extinguir extinguir um processo extinto extintores p qumico extorno de pagamento extracontabilmente extrato bancrio extrato bancrio consolidado extrato da minuta extrato de balano extrato do banco extruso em barras de estanho... com cortadeira

to relieve of (post, duties, position) exordium exorym boom mailing room working hours to dispatch; issue capabilities expiration express or implied exploration; exploitation; prospecting (law); legislative intent (USA) operator to overbill; to operate to develop a mine put forth legislative intent; statement of justification; preamble (lei) expounded on (above) in witness of the truth currency denomination establish in denominated in (US$) expurgated expurgation; disregard of effects; write down; of monetary correction understated inflation offshore (remittances) extinguishment (sociedade de pessoas); disbandment; termination; dismissal (ao); discontinuance (caso); abatement of action; extinction (coisas, animais) dismissal with prejudice - when claim cannot be brought again dismissal without prejudice - when claim may be brought again, having been dismissed prior to trial on the merits dissolve dismissal of action; to dismiss a suit or claim disbanded; extinguished; wiped out (accounting, e.g. credit); defunct (defunct company) chemical powder extinguisher refunds off-record; off-the-book (adj.) bank statement; to make excerpts combined statement summary of judgment record summarized balance sheet statement of account extrusion in tin bars... with cutter

fbrica; usina; instalao industrial fabricao interna face a ... face ao exposto faculdade faixa faixa de domnio faixa salarial faixas de alta renda falncia falncia espontnea falido falir falsidade ideolgica falsificar os livros/registros falso testemunho falta de ingresso (em juzo) de parte indispensvel falta grave falta por doena faranico fase de instruo fase decisria fase de instruo (ao judicial) fase instrutria fase postulatria ftico(a) (adj.) fato do prncipe fato anmalo fato gerador fato gerador de imposto fato relevante fatores de produo fatura; nota fiscal fatura de honorrios fatura proforma faturado faturamento faturamento bruto faturamento lquido faturamento mensal faturar faturizador Fazenda Estadual Fazenda Nacional fazendrio fazer com que fazer fortuna fazer gesto fazer js fazer negcios fazer oramento

plant internal manufacturing as regards the ... in the light of the above permission; "option" band (currency); area; zone; bracket right of way salary bracket high-income brackets bankruptcy voluntary brankruptcy bankruptcy party go bankrupt fraudulent misrepresentation; misrepresentation to cook the books perjury lack of an indispensable party to a suit gross negligence; willful misconduct; serious infrigement sickness absence over-ambitious fact finding phase decision-making stage discovery phase; discovery evidentiary phase pleading stage factual act of state unforeseen fact generating fact; tax triggering event taxable event material fact inputs bill of sale; bill; debit note; expense account; invoice; take in (gria); statement fee statement proforma invoice seller billings; invoicing; business sales; gross sales (bruto) gross billings; gross receipt net billings monthly billings invoice (to) factor (factoring company) State Treasury National Treasury (but Minister of Finance) revenue authorities to procure; to cause to make a billing (gria) to lobby to deserve; be entitled; have the right to doing business delineate a budget

fazer remisso a fazer seguro fazer uma marca passar pela outra fazer valer fazer valer quaisquer rendimentos fazer valer quaisquer rendimentos recebidos por ___ f pblica fechamento fechamento de cmbio fechamento de capital fechar em alta recorde fechar o cmbio feriado forense feriados frias frias coletivas frias forenses frias proporcionais frias vencidas

to make reference to take out an insurance for passing off of trademarks assert one's rights; to enforce; to assert; give effect to give effect to any proceeds give effect to any proceeds received by ___ public credit; full faith and credit; public faith stem exchange closing delisting of shares to close at an all-time high to close exchange court recess; court holiday; legal holiday holidays vacation blanket vacations court recess proportional vacation; pro rate vacation days unused earned vacation days, those which were due, which you could have taken, supposed to in fact, but did not to contravene (law or provision); offend (the merits) finish hardware decision support tools molten iron ring spinner guarantor; surety is permitted to witnesseth becomes null and void provided that to go into receivership to stay idle stonewalling summarized report summary card company registration form corporate/individual data form interview evaluation form records notional trustee (trust) trust (testamentary); entailment fidejussory trust trustee full compliance with full performance of this agreement bona-fide depositary; trustee true performance true and correct figurine (according to one client, but I disagree) ranks dependent child

ferir ferragens ferramentas de suporte de deciso ferro fundido (met.) fiadeira de anel fiador fica facultado fica neste ato estabelecido fica sem efeito ficando estabelecido que ficar insolvente ficar osciosa ficar s no "nada a comentar"... ficha (auditoria) ficha de breve relato ficha de cadastro ficha de dados cadastrais ficha de entrevista de candidatos fichas ficto fideicomissrio fideicomisso fidejussrio (adj.) fidcia fiducirio fiel cumprimento de fiel cumprimento do contrato fiel depositrio fiel execuo fiel e exato (cpia) figurinha fileiras do Congresso filho dependente

filho menor filhos (em testamentos) filhote filiao vintenria filiada filial filtro de mangas para gases com ventilador financiadora financiamento financiamento ao consumidor financiamento conjunto financiamento de risco financiamento externo financiamentos imobilizados financiar financiar custos financista firma firma individual firme fiscal fiscal aduaneiro fiscal de alfndega fiscalizao; vistoria fiscalizar fisco fixado em fixo fixo mensal (fat.) flambagem (naveg.) flange (naveg.) flexibilidade fluxo fluxo de caixa; financeiro fluxo de pagamentos fluxograma fogo 3 bocas industrial folha de cotao de moeda folha de pagamento fonte fontes financeiras fora das especificaes fora de trabalho fora maior forex forma forma de pagamento forma e teor formao formao acadmica formao de quadrilha formao de preo formao (de um Banco) formal de partilha

formalidade

minor child issue share remainders; share fractions twenty-year entitlement affiliate company branch sleeves filter for gases with fan finance company funding; financing consumer credit arrangements cofinancing non-recourse financing foreign financing financings for acquisition of fixed assets fund fund costs financier firm name; trade name; company; signature sole proprietorship; proprietorship steady; firm tax; fiscal; tax administration office custom officer custom officer inspection; controlling; supervision; surveyance to monitor; oversee; superintend Tax Administration established in; set in fixed; standing monthy contingency fee buckling; crippling flange; rim flexibility inflow cash flow payment stream flow chart; flow diagram industria 3-burner stove rate sheet payroll framework source of finance not in compliance with work force force majeure foreign exchange format conditions of payment of a form and content training background (people of any) criminal conspiracy composition establishment of a bank apportionment document (probate); distribution order; draft of apportionment; deed of distribution (imob.) fair notice

formalidade de procedimento formalizao (contrato); liquidao fsica; protocolo formulrio formulrio de registro formulrio de solicitao de emprego formulrios de abertura de conta fornecedor(a) fornecido de outras fontes forno (met.) forno a diesel, com panela de fofo forno bsico insuflado por oxignio (met.) forno de reaquecimento (met.) forno de recozimento (met.) forno de cadinho eltrico forno diesel forno eltrico forno eltrico resistivo forno refratrio com panela de ferro fundido - com maarico a leo BPF e agitador (para recuperao de sucata de solda)

procedural formality delivery; formalization form; registration form (o papel a preencher) registration statement application form new account forms supplier sourced furnace diesel ovens with smooth pan basic oxygen furnace (BOF) reheating furnace batch-annealing furnace electrical crucible oven diesel oven electrical oven resistive electrical oven

forno rotativo, basculamento hidrulico forno-poo (met.) foro foro exclusivo forrado de cobre (met.) (adj.) fortalecer fortuna do mar Frum Frum competente Frum incompetente fotolito frao ideal franquear a palavra franquia (seguro) fraude fiscal freezer vertical fretador (ou afretador) fretamento do vapor frete frete martimo frete rodovirio nacional friamento fruio; gozo; usufruto F.T.I. (Fornecimento de Tecnologia Industrial) fuga de capitais fugir do esprito de fumaa do bom direito (fumus boni iuris) funo funo de linha funo de staff funes funcionamento permanente funcionar

refractory oven with molten iron pan - with "BPF" oil based blowtorch and agitator (for welding scraps recovery) rotary oven, hydraulic seesawing soaking pit jurisdiction; venue; court; annual rent; canon; pension for reseful title exclusive jurisdiction copper-lined to shore up perils of the sea; mishap at sea courthouse; central courts (Central) forum conveniens forum non conveniens color separations; color separation negatives notional fraction; undivided interest offer the floor to deductible; franchising; agency dodging; tax evasion freezer vertical charterer chartering of the vessel freight sea freight highway brazilian freight bogus (notes, checks, etc.) enjoyment Industrial Technology Supply flight capital to depart from the spirit of under color of right duty; job line function staff function duties to operate on a permanent basis to operate

funcionrio funcionrio/servidor pblico funcionrios de alto escalo do departamento de oramento fundado fundamentao fundamentao de uma sentena fundamentado fundamental fundamento fundamento jurdico fundamento legal fundio contnua (met.) fundidora contnua (met.) fundo aberto fundo de amortizao fundo de aplicao financeira (FAF) fundo de aposentadoria fundo de comrcio fundo de garantia (St. Exch.) Fundo de Garantia por Tempo de Servio (F.G.T.S) fundo de investimento aberto fundo de investimento coletivo; fundo em condomnio fundo de investimento fechado fundo de renda fixa fundo de reserva fundo de reserva legal fundo do poo; desprezvel fundo em condomnio fundo fiscal (157) fundo mtuo fundo mtuo de investimento em empresas emergentes fundo perdido Fundos da Cmara de Compensao de Nova York fundos em condomnio fundos em dlar ou eurodlar fundos imediatamente disponveis fundos (da casa) fungibilidade furadeira manual furadeira manual de coluna furadeira manual de impacto profissional furtar-se fuso (A+B=C) fuso horrio

civil servant civil servant; public official high-ranking budget officials substantiated grounds opinion (em direito processual) substantiated essential aspects gist; essential ground; foundation; object considerations of the law legal basis continuous casting slab caster open-end fund sinking fund Financial investment fund position fund; retirement fund goodwill guarantee fund Unemployment Guarantee Fund open-ended pooled investment fund collective investment entity closed-end investment fund fixed-income; yield fund; investment fund contingency fund legal reserve to be on the trash heap collective investment entity compulsory income tax investment fund mutual fund venture capital fund unrecoverable amount; and investment where no return is expected; fonds perdus (Black's) New York Clearing House Funds jointly-owned condominium onshore funds; offshore funds same day funds back commingling manual driller column manual driller professional impact manual driller to shirk consolidation; amalgamation time zone

gabarito (imveis) gabinete civil ganha de escala ganhos ganhos de capital; reserva de lucros ganhos monetrios garante garantia

garantia colateral garantia de cauo garantia de desempenho garantia de emprstimo bancrio garantia de fiel cumprimento garantia de gesto garantia de instncia

garantia de primeiro grau garantia de subscrio garantia em dinheiro garantia fidejussria garantia firme de subscrio de valores mobilirios para revenda garantia flutuante garantia hipotecria garantia para restituio de adiantamento garantia parcial garantia pignoratcia garantia real garantia solidria

construction standards secretary for civil affairs scale economies earnings; compensation capital gains purchasing power gains guarantor; security interest collateral; margin; warranty (St. Exch.); security interest (participao - hipoteca sobre ativo); guarantees (contratos) collateral guarantee in the form of pledge of ...; guaranteed by the pledge of ... performance bond; performance guarantee collateral performance bond management pledge; guarantee of office the pledge or posting of bond to guarantee payment of court costs if party bringing suit should lose the case; cost bond; appeal bond (when the case is appealed) first perfected security underwriting cash collateral personal guarantee standby underwriting transaction floating charge mortgage guarantee advance payment bond side collateral guarantee with pledge of collateral secured guarantee; in rem guarantee; collateral comprehensive guarantee; firm guarantee; joint comprehensive guarantee; firm comprehensive guarantee performance guarantees practice safeguards (no exerccio de uma atividade) guaranteed debtor; secured (adj.) guarantor to post bond (em juzo); to secure (dvida, obrigao) wiedcat prospector; independent miner (Mining Journal) young bull gas main (services) blast furnance gas disbursement; expenditure cash cow generator/transformer for welding management participative management manager

garantias de desempenho garantias operacionais garantido (subst.) garantidor(a) garantir (vb) garimpeiro garrote gs canalizado gs de alto forno gasto gera fluxo de capital; vaca leiteira gerador - transformador para solda gerncia gerncia participativa gerente

gerente-delegado gerente geral gerente-lder gerente de conta gerente procurador germinativa (indstria) gesto gesto empresarial gesto social gestor gestor de fundo girar crditos giro gleba global glosa glosar glutamato de amnia glutamato de potssio golpe gordura vegetal hidrogenada gozando de boa reputao gozar gozar de igualdade com as aes ordinrias gozar de personalidade jurdica gozo gozo tranqilo grade gerencial graduao (lcool) graduao de cargos grampeador manual grampeadora a pedal grampear (telefone) grande massa de clientes graneleiro (naveg.) gratificao; peclio gratificao ajustada gratificao de balano grtis gratuitamente gratuito grau de alavancagem financeira grau de recurso grau mximo grau mdio de insalubridade gravame gravar (vb) grave gravidade greve grifo nosso grupo grupos de discusso grupos de tarefa

delegate manager general manager lead manager engagement manager (consultoria de informtica) proxy manager seminal; rudimentary; undeveloped; providing a basis for further development tenure corporate management term of office trustee fund manager draw credits (to) turnover plot comprehensive disallowance; reduction to disallow (a tax deduction) ammonia glutamate potassium glutamate coup; putsch hydrogenated vegetable fat in good standing use; take advantage of shall be afforded the same conditions enjoyed by common shares to have its own legal identity enjoyment; fruition quiet enjoyment managerial grid proof job grading manual stapler pedal stapler tap critical mass of clients bulk carrier bonus; gratuity; tip; reward pre-established bonus (employment) performance bonus free of charge free of charge free of charge; at no cost; gratuitous leverage ratio appellate level ceiling average; degree; health hazards encumbrance; lien; heavy taxes to encumber gross seriousness strike emphasis added; emphasis ours group; cluster; agglomeration discussion groups task teams

grupos de trabalho guarda-noturna guarda provisria de filhos guarda de livros guardar reciprocidade guarita guia guia de embarque guia de embarque areo guia de exportao (G.E.) guia de importao (G.I.) guia de pagamento/recolhimento guindaste guilhotina hidrulica guilhotina manual gusa lquido (met.)

working groups nightwatch security custody award safekeeping of records match gate house; guard boot voucher; form waybill airway bill export permit; export license import license; import permit payment form crane diesel crucible manual guillotine hot metal

habilitao habilitao conjunta habilitao de crdito (falncia) habilitao de crdito retardatrio habilitado (adj.) habilitar um crdito em concordata ou falncia

habilitar-se habite-se habitual harmonizao haver por bem haveres hedge; operao de cobertura hedge de mercadorias hedge de taxas de juros hedge/paridade de moedas herana herana jacente herdeiro herdeiro necessrio hidrxido de potssio hidrxido de potssio industrial hierarquia higiene e limpeza hipoteca hipoteca de primeiro grau hipoteca de segundo grau hiptese hiptese de incidncia hodierno (adj.) homicdio homicdio culposo homicdio doloso homologao homologao de sentena estrangeira

homologao judicial homologar honorrios honorrios advocatcios honorrios periciais hora de sobreaviso hora em estoque hora extra hora extra "in itinere" hora nobre horrio comercial horrio de trabalho horrio de vero horas de servio

claim; prove; a proof joint honors degree proof of claim late proving of a claim; filing of a claim admitted; in commission; entitled to file/prove a claim in a "concordata" (first step; the approval comes later = "aprovar"); to prove, to make a proof prove; claim local authority certificate of acceptance of occupancy; occupancy permit customary standardization to find assets hedge commodity swap interest rate swap currency swap inheritance; estate; legacy unclaimed inheritance distributee forced heir potassium hydroxide industrial potassium hydroxide hierarchy hygiene and cleanliness mortgage first-priority mortgage; first-ranking mortgage second mortgage assumption; alternative; event event of levy present-day; current homicide involuntary manslaughter premeditated murder ratification; homologation ratification of foreign court decision; recognition and enforcement of foreign court decision; recognition of foreign judgement judicial acceptance; ratification to homologate; ratify; confirm fees; honorarium; charges attorneys' fees; fees of counsel; counsel fees expert fees to be on call work in process overtime overtime while in commuter transportation prime time business hour working hours daylight saving time (DST) office hours

ideal idoneidade idneo (adj.) igaraps ilegitimidade ativa ilegitimidade de parte ilegitimidade passiva ilquito ilibado ilcito civil ilidir iliquidez ilquido imagiamento imbuir-se de zelo razovel imediatamente imitao (M&P) imitir imobilizao financeira imobilizaes atualizadas imobilizaes tcnicas imvel imvel para residncia imvel para venda e empreendimento imveis fsica/interligados impasse impedimento impedimento legal impedimento processual (por tolerncia anterior) impenhorvel impetrao impetrao de mandado de segurana impetrado impetrante impetrar implantao implantar implementar importao de mo de obra importncia importncia lquida e certa imposto imposto ad-valorem imposto de exportao imposto (direitos) de importao imposto de importao (quando o clculo feito sobre o valor da mercadoria) imposto de pessoa fsica imposto de receita martima

notional credibility; probity; standing; integrim; unimpeachability reputable; sound; unimpeachable; fit; proper; competent; sufficient floodlands lack of standing to sue improper party to a suit lack of standing to be sued; illegitimacy as defendant unqualified faultless tort to refute liquidity shortage nonfixed imaging exercise reasonable care forthwith; immediately counterfeit to vest in possession investment accumulated depreciation technical fixed assets real property; real estate principal home real properties for sale and development adjoining real properties deadlock; impasse; claim impairment; disqualification; inability to act legal bar; estoppel preclusion; promissory estoppel (por tolerncia anterior) inalienable petition petition of writ of mandamus defendant petitioner to file for; seek implementation to set up; implement to carry on (its business) bringing of staff or personnel into Brazil; obtainment of permanent (temporary) visa sum sun certain of money; certain amount of money duty; tax; revenue value added tax export tax import duty ad-valorem personal income tax marine revenue tax

imposto de renda imposto de renda corrigido imposto de renda pessoa fsica imposto de renda pessoa jurdica imposto de renda retido na fonte imposto de transmisso imposto de transmisso causa mortis imposto de transmisso de bens imveis imposto do selo imposto pago a maior imposto pago a menor imposto parafiscal imposto por estimativa imposto progressivo imposto recolhido a maior imposto recolhido a menor imposto sindical Imposto sobre Circulao de Mercadorias (ICM) Imposto sobre Circulao de mercadorias e Servios (ICMS)

income tax adjusted tax individual income tax corporate income tax withholding income tax; tax withheld at source real estate transfer tax; transfer tax estate tax inter-vivos transfer tax stamp duty tax overpayment deficiency social insurance contributions (COFINS) estimated tax graduated tax tax overwithholding tax deficiency union dues tax on the circulation of goods

tax on distribution of goods and services (equivalent to sales tax); a value-added sales tax (VAT in UK) imposto sobre consumo excise tax imposto sobre ganhos de capital capital gains tax imposto sobre minerais tax on minerals Imposto sobre Operaes de Crdito, Cmbio e Seguro, e sobre Operaes Relativas a Ttulos e Valores Mobilirios (IOF) tax on financial transactions Imposto sobre Produtos Industrializados (IPI) an exercise tax; tax on manufactured products Imposto sobre Servios (ISS) tax on services imposto sobre valor adicionado v. IMPOSTO AD-VALOREM imposto sobre valor agregado value added tax imposto nico sobre energia eltrica tax on electricity imposto nico sobre minerais tax on minerals impostos a recolher taxes payable impostos a recuperar recoverable taxes imposto/tributo tax imprensa marrom yellow journalism impressora matricial matrix printer imprestabilidade uselessness improcedncia groundlessness improcedente groundless; baseless; meritless; irrelevant; dismissed impronunciado (adj.) acquitted impugnao motion to deny; opposition; refutation; challenge impugnante movant imputao tax credit (system) imputado (subst.) the accused in apreo in question inadequado unsuitable inadimplemento default; breach of contract; failure to perform inadimplemento cruzado cross default; cross-default; reciprocal default inadimplncia; inadimplemento; mora default inadimplente (adj.) nonaccruing; nonperforming inadimplir breach inalterado unimpared inaudita altera parte (deciso liminar) ex-parte

incabido incapacitado incapaz incentivar; estimular incentivo incentivo fiscal incerteza objetiva incidncia (impostos); tributao incidncia tributria incidente processual includo incluir incoercitvel incompetncia de foro incondicionado inconformado inconformismo incorporao (A+B= A ou B) incorporao ao capital; capitalizao incorporao de reserva incorporado incorporador incorporar incurso em indbito indeed; in fact indeferimento indeferir (vb) indeferis indenizao indenizao devida indenizao pr-fixada indenizao solicitada indenizado indenizador indenizar (vb) independncia dos poderes independentemente indeterminado (adj.) indevido indicativo (telex) indicar ndice ndice de absentesmo ndice de freqncia de acidentes ndice de liquidez ndice de liquidez corrente; quociente de liquidez ndice de liquidez seco; quociente absoluto de liquidez ndice de nacionalizao ndice de presena ndice do custo de vida ndice total de endividamento

frivolous disabled unfit under incentive; to boost; to promote; to spur incentive tax incentive; tax break justiciable controversy assessment; triggering; levy tax assessment a point about procedure found in annex embrace not binding frum non conveniens not requiring representation of the victim or the filing of criminal charges by the victim dissatisfied (with) dissatisfaction take over; merger capitalization appropriation of reserve acquirind company; mergee real estate developer; acquiring company; mergor to take over subject to tax withheld in error alis denial; dismissal to deny; to dismiss; to reject to dismiss an action compensation (seguro); severance pay (labor); indemnification (ato); indemnity (valor); damages damage awarded liquidated damages claim (insurance) indemnitee indemnitor to indemnify; to award damages separation of powers notwithstanding open-ended; indefinite improper answerback to nominate; to signal; to call by; to refer to (someone) index; rate; index number rate of absenteeism frequency rate of accidents liquidity ratio; current ratio current ratio acid test ratio national (brazilian) content attendance rate cost of living rate total debit to equity ratio

ndice/quociente de liquidez seco indireto indisponibilidade individual ou coletivamente ndole indstria automobilstica indstria brasileira indstria de transferncia industrial industrializao indstrias de fundo de quintal industririo (ou da indstria) induzimento ao suicdio inpcia inepto inrcia; omisso inexecuo inexequibilidade inicial; pea vestibular; petio inicial (autor); petitrio; queixa; representao iniciar a votao iniciar um empreendimento iniciativa privada infanticdio inflao acumulada inflao desenfreada informao confidencial (bolsa) informao disciplinar informao exclusiva informaes informaes sigilosas informtica infrao; rompimento infraconstitucional (adj.)

acid test ratio; quick asset ratio vicarious freeze/freezing (of assets) individually or in the aggregate; jointly or severally nature automaker made in Brasil industry of transfer industrialist industrialization; manufacture cottage industries industrial employee inducement or acessory to suicide defective pleading detective inaction; failure to act nonperformance unenforceability complaint to proceed to the vote embark upon (to) private enterprise infantice cumulative inflation runaway inflation tip disciplinary information proprietary data data confidential information computer science; information sciences; information technology; informatics breach; violation; criminal offense (Dir. Proc.) (matter) relating to ordinary law; e.g. Civil Code (any legislation other the Constitution but subject to it) violator violate decoction to enter entry; inflow complaint opening (as in "o statement") start-up untrue capital enemy slander unreasonably fresh; as is benign void invalidity inovation police investigation defiled

infrator infringir infuso ingressar ingresso/entrada de recursos inicial inicial (adj.) incio de operaes inidneo inimigo capital injria injustificadamente in natura inofensivo inoperante inoperosidade inovao inqurito policial inquinado (adj.)

inquirio inquirio de testemunhas insatisfao inscrio inscrito inspection certificate issue by the Fire Department inspetor (de bancos) instalao instalao no local instalaes instalaes de informtica instncia nica; foro exclusivo instalar a assemblia instar instaurar (processo) instituio credenciada instituio credora instituio depositria instituio financeira instituio filantrpica instituio gestor instituio sem fins lucrativos instituidor (trust) instituto instituto da incopetncia de foro instituto legal instituto mdico-legal instruo instruo de dvida instruo de dvida elegvel instruo de dvida pblica instruo de processo instruo e julgamento perante o juiz ou jri Instruo Normativa instruo processual instruo programada instruo sumria instrues instrues permanentes instrudo por instruir (vb) instrumentar (vb) instrumento ordem instrumento causal instrumento de mandato; procurao instrumento de crdito instrumento de transferncia de propriedade instrumento fiducirio instrumento particular de assuno de dvida e outras avenas

questioning; hearing questioning of witnesses dissatisfaction enrollment enrolled alvar de inspeo do Corpo de Bombeiros controller instatement (assemblia); premise; installation (aparelhos); facilities (de fbrica) roll-out plant and equipment computer facilities exclusive jurisdiction convene the meeting to entreat; to instate an Audit Committee; to convene/instate a meeting (assemblia) to commence an action; to bring an action; to institute an action authorized institution lending institution depositary institution; trustee financial institution; house charity organization local administrator nonprofit institution settlor; grantor established rule or principle; order; regulation; precept; institution; doctrine doctrine of forum non conveniens legal doctrine forensic institute discovery; filing of supporting documents debt instruments qualified debt instruments; elegible debt instruments government debt instruments filing of supporting documents; discovery phase; placing documents in evidence trial normative ruling cognizance phase programmed instruction opening of pretrial inquest directions standing instructions supported by (documents) (in court) to support; to document to document endorsable instrument causal instrument power of attorney commercial paper trust deed trust deed private instrument of debt assumption and other covenants

instrumento particular de promessa de compra e venda instrumento particular de transao instrumento pblico instrutores insumo(s) integrao integrao de balanos integral integralizadas integralizar inteligncia de deciso judicial intempestivo interao intercmbio interdependncia interdio interdito interessado interessado comprador interessado vendedor interesse de agir interesse difuso interesse preponderante interesse processual interesses comerciais interino interligao intermediao intermedirio interministerial internacionalmente internamento (cpia nica) internar interpelao interpor (ao) interpor um recurso interpretao interpretado como interpretar interpretar como interrogado interrogando interrogatrio interromper (prescrio) interrupo intervalo interveno interveno de terceiros interveno no domnio econmico interveniente interventor inter vivos

private instrument of purchase and sale commitment private instrument of settlement public deed; public instrument instructors input; industrial consumption materials inclusion; integration consolidated accounts wholly-owned subsidiary fully paid (shares) to pay up; pay in; pay (capital or shares) meaning of court decision untimely interaction exchange interdependence disability; interdiction; to place off limits; shutdown (instalaes) civilly disable; disenfranchised party of interest; party aggrieved (sometimes) potential buyer potential seller interest in the (subject of an) action; standing to sue general public interest overriding interest justiciable controversy business interests (to have ...) interim (adj.); caretaker interface peddling dealer; middleman; underwriter joint ministerial worlwide basis (on a...) entry of one/sole copy into Brazil to bring into Brazil (not to intern) court summons; judicial notification to file; to enter; to lodge to argue an appeal construction construed as to construe; interpret construed to party who has already been questioned party being questioned examination to toll (statute of limitations) cut off lag basis intervention third-party practice; impleader; vouching-in interference with the economic order intervening party; intervenor administrator; trustee living (trust, for example)

intimao intimar intimidar inutilizar invalidado; anulado invalidez inventariante; testamenteiro inventrio inverso inverso/reinverso investida (subst.) investidor investidor de grande porte investidor em potencial investidura; posse investigao investimento investimento a fundo perdido investimento coletivo investimento de capital investimento de capital estrangeiro investimento de risco investimento em ttulos investimento estrangeiro investimento pesado I.P.I. (Imposto sobre Produtos Industrializados) irretratvel irretratavelmente irrevogvel isca iseno de impostos por um certo prazo iseno fiscal isento de direitos alfandegrios isento de tributao isoleucina (farm.) item monetrio

notice; notification; subpoena (Dir. Proc.); process to notify; summon; call; to subpoena to deter (deterrent effect) to mutilate to be annuled disability administrator; executor; personal representative; executrix inventory; probate risk investment investment;/reinvestment maneuver; attack; challenge investor institutional investor prospective investor investiture diligence investment community support investment omnibus accounts equity investment foreign equity investment venture investment; risk investment equity interest foreign investment brute force marketing power Tax on Manufacture Products irreversible irreversibly irrevocable; firm bait and switch tax holiday tax exemption dutyfree nonassessable; tax-exempt; tax-free isoleucine monetary item

jabacul jazimento jogos de gerncia jornada de percurso jornada de trabalho jornal especializado jornal interno judicante (poder de deciso) judicatura da rainha judicial (adj.) juiz juiz deprecado juiz de direito juiz de instruo juiz de inventrio ou tutela de menores juiz de paz juiz de primeira instncia juiz de segunda instncia juiz de terceira instncia juiz deprecante juiz relator juiz singular juzo juzo arbitral juzo de primeira instncia juzo distrital; vara juzo distrital federal dos Estados Unidos julgamento julgamento revelia julgamento pelo tribunal do juri julgamento sumrio julgar adequado julgar extinta julgar improcedente julgar procedente julgar subsistente jumbo (gr.) junta comercial junta de conciliao e julgamento Junta de origem junta eleitoral juntada de documentos jurar jurdico jurisdio

jurisdio preventa

payola deposit management games commuter transportation working hours trade paper house organ adjudicatory queen's bench judicial judge court recipient of a letter rogatory law judge arraigning judge surrogate justice of the peace lower court judge appellate court judge supreme court judge the judge who issues a precatory letter reporting judge a judge who hears a case by himself, not as part of a panel (turma) court arbitration court; arbitration tribunal trial court district court U.S. District Court trial; hearing default judgment; judgment by default; judgment in absentia trial by jury summary trial deem appropriate to dismiss consider invalid; to dismiss (a court case) to consider it has with grounds to uphold care package commercial registry; trade board board of conciliation and judgment Board of origin electoral board filing of documents; attachment of documents to confirm (an affidavit) by oath or affirmation legal venue; jurisdiction; competent jurisdiction; exclusively competent jurisdiction; general or international competence; competence of court; foreign jurisdiction; concurrent jurisdiction; exclusive jurisdiction; conflict of jurisdiction; substantive jurisdiction; to assume jurisdiction; to exercise jurisdiction original jurisdiction

jurisprudncia juros; participao juros acumulados/vencidos juros atrasados juros compensatrios juros compostos; juros sobre juros; anatocismo juros de mora/moratrios juros em atraso juros legais juros moratrios juros ps-fixados; juros pr-fixados juros reais juros rotativos juros sobre juros juros tabelados juros vencidos juros vencidos postecipados js justa causa justia comum justia estadual justia federal justificado (adj.) justo justos e contratados

case law; former court decisions interest accrued interest due interests; interest in arrears; past interests compensatory interest compound interest interest on arrears; default interest; late payment fine interest arrearages interest at legal rate interest in arrears; penal interest interest at floating rates; interest at fixed rates effective rate of interest revolving interest compound interest fixed interest rate accrued interest; earned interest interest in arrears enjoyment; right (to enjoy) good cause; just cause courts of law; regular courts state courts federal courts excusable reasonable; just; fair in witness whereof

laminadora de encruamento (met.) laminadora de placas (met.) laminadora de tiras a quente (met.) laminadora para desbaste laminadora redutora (met.) laminar (met.) lana de oxignio (met.) lanador lanador de opo de venda lanamento lanamento como despesa lanamento contbil lanamento de impostos lanamento de ofcio lanamentos de crdito lanar lanar como despesa (juros) lanar no mercado lanar um imposto lanar uma nova emisso lanar uma nova emisso de ttulos lastreado lastro laudmio laudo laudo arbitral laudo de avaliao laudo pericial lava jato lavagem lavvel (adj.) lavra lavrar lavratura (ata) leasing financeiro legado legal (adj.) legal legal legalidade legvel legislao legislao aduaneira legislao de represso ao abuso do poder econmico (Lei Antitrust) legtima defesa (Dir. Penal) legitimidade legitimidade de parte legtimo proprietrio legitimidade legitimidade das partes (contencioso) legtimo proprietrio lei

temper mill slabbing mill hot-strip mill laminator for thinning reducing mill to roll oxygen lance writer put option writer entry; flotation (of shares) expensing accounting entry tax assessment voluntary assessment; tax assessment; official assessment credit entries to levy (taxes); to assets; levies (tributos) to expense introduce in the market (to) levy a tax to float an issue to float a new issue pegged spread; basis laudemium; acknowledgement money award arbitration award; award appraisal report; valuation report expert report jet wash to launder money ($); washing water removable mining to draft; draw up drawing up capital leasing; capital lease devise; legacy statutory; legal lawful - substance of law (more ethical) legal - form of law validity legible laws and regulations custom regulations antitrust laws legitimate self-defense legitimacy ligitimacy (litigation); fairness beneficial owner; lawful owner fairness; legitimacy standing to sue lawfull owner law; act; statute (USA)

lei adjetiva e substantiva lei coativa lei complementar lei consuetudinria lei de contravenes penais lei de pavilho lei de represso ao abuso econmico e defesa da concorrncia lei extravagante lei formal lei fundamental (ou maior) lei material lei mnima lei orgnica lei processual lei substantiva lei uniforme de Genebra leilo leis orgnicas constitucionais leitor de linha leso leso corporal leso por esforos repetitivos leso por movimentos repetidos letra a prazo letra de cmbio letra hipotecria letra imobiliria letra(s) levantamento levantamento de depsito levantamento da titularidade levantar financiamentos no contabilizveis levantar penhora leve dois e pague um libelo (Dir. Proc. Penal) liberao; desregulamentao liberao de crdito liberao de garantia liberalidade liberar liberdade vigiada licena de explorao licena de exportao licena de funcionamento (CETESB) licena de instalao (CETESB) licena de uso de marca (LUM) Licena de Uso e Funcionamento (LUF) licena-maternidade licena mdica licena no remunerada licena para voltar ao local de origem

procedural and substantive law statutory provision of a public nature quasi-constitutional law; complementary law; complementing law common law criminal offense code; criminal liability law law of ensign (ship's flag) antitrust law uncodified law procedural law the Constitution substantive law law 9295/96 - regulates article 21 of constitution (telecommunications) municipal charter; organic law (states and nations); organic act (municipalities) procedural law substantive law Geneva uniform code auction bill of rights; fundamental laws line reader injury bodily injury injuries due to repeated movements repetitive stress time bill bill(s) of exchange mortgage bill real estate bill bill(s) survey; withdrawal (of a money from a bank account) deposit release title search arrange off balance sheet financing to release attachment B2GO (Buy Two, Get One) Prosecutor's Opening Statement deregulation credit release security return indulgence; forbearance; concession to release; to disburse; to deregulate; to lift (mortgage; pledge) restricted liberty exploration permit exploration permit; export license operating license; operating permit installation permit trademark license use license to operate maternity leave medical leave leave without pay home leave

licena por luto ou doena grave licena-prmio licenciado licenciante licitao

lcito licor de glutamato de potssio licor de glutamato monossdico lide; questo lide secundria lder lder de grupo liderana liderana situacional liderana/vantagem competitiva ldimo liga mundial ligeira expanso ligoteira com __ frmas x __ moldes sem marca para solda barra ligoteira ... (para solda recuperada) liminar liminarmente limitao de responsabilidade limite de mercado limite mximo limite operacional linde linear (amortizao linear) lingotamento (met.) linha de centro (naveg.) linha de crdito linha de crdito de dinheiro novo linha de crdito de exportao linha de crdito eletiva linha de crdito indexada linha de crdito inter-bancria linha de crdito para fins de crescimento linha de crdito para saques descobertos linhas telefnicas sequenciais liquidao liquidao antecipada liquidao de contratos liquidao da sentena liquidao de sentena liquidao financeira liquidao fsica liquidao interpraas liquidao judicial

compassionate leave leave licensed; licensee licensor bidding; public tender (concorrncia pblica/grandes quantias); price survey (tomada de preos/pequenas quantias); invitation to bidders; invitation to tender (carta-convite) lawful; proper potassium glutamate liquor monosodium glutamate liquor dispute related proceeding lead manager (bank); leader group leader leadership situational leadership competitive edge authentic world league upturn (modest) ingot mold with __ pans x __ molds without a brand - for welding bar ingot mold (for recovered welding) injunction; motion in limine; temporary restraining order; initial decision ex parte (preliminary) injunction hedging market boundary cap; ceiling; upper limit position limit (St. Exch.) limit straight-line depreciation ingot teeming center line credit facility; credit line; line of credit new money facility export facility elective facility indexed loan facility inter-bank facility growth facility overdraft facility sequential telephonic lines winding-up; settlement (St. Exch.); run-off (seguros) early liquidation settlement of contracts calculation of the award award calculation; calculation of award; calculation of the correspondent settlement delivery intermarket settlement winding up by the court

liquidao por artigos (ou artigos de liquidao)

liquidaes futuras (em Contrato de Opo) liquidante liquidar (securities) liquidar o saldo (ou a conta) liquidez lquido lquido de imposto lquido e certo lista lista de decises lista de embalagem lista de pendncia lista de pessoas da empresa envolvidas no caso lista de subscrio de acionistas lista de verificao listagem lisura litgio litisconsrcio facultativo litisconsrcio necessrio litisconsorte litisconsorte ativo litisconsorte passivo litisdenunciada litispendncia livre docente livre e desembaraado livre empresa livro comercial livro contbil livro de doutrina livro de presena livro de registro de aes nominativas livro de transferncia de aes livro-dirio livro razo livros e registros lixadeira manual lixo locao locao de mo-de-obra locador locadora local de trabalho locar locatrio(a) locomoo locomotiva

locomotivo

phase involving review of the unestablished portion of a judgment, in order to determine what amount would be the appropriate award on each item claimed. This occurs during the execution phase; proof for calculation of the award assumed settlements liquidator settle settle the balance (to) liquidity fixed net of tax; post tax; after tax correct; established; clear legal; net and certain roster docket packing list punch list working party list list of subscription of the shareholders checking list listing guilelessness; good faith litigation permissive joinder; voluntary associate in suit compulsory joinder impleaded party; co-defendant coplaintiff; associate of plaintiff in suit codefendant; associate of defendant co-third-party defendant lis (alibi) pendens associate professor free and clear free enterprise business record accounting book book of authority attendance book registered share register share transfer book ledger ledger books and records manual sander garbage dump lease; letting contracting of labor lessor; rentier lessor; landlord job site; work premises; work site; on de job accidents to hire renter; tenant; lessee secondment engine (pulling the economy); economic power; economic engine (the Economist); motor that drives driving force

locupletao locupletar-se logotipo lograr lograr demonstrar loja de convenincia loja franca longa metragem longitudinal (naveg.) lote fracionrio lote padro loteamento loteria de prmios lucrativo (adj.) lucro(s) lucro acumulado lucro antes da contribuio social e imposto de renda lucro arbitrado lucro bruto lucro cessante lucro de atividade lucro de explorao/atividade lucro em suspenso lucro estimado lucro fiscal lucro lquido lucro lquido ajustado lucro lquido aps os impostos lucro lquido sobre patrimnio lquido lucro operacional lucro operacional sobre o ativo total lucro patrimonial lucro presumido lucro real lucro retido lucro tributvel lucros acumulados lucros apurados lucros de explorao lucros suspensos ludibriante luvas

profiteering to profiteer; to embezzle; unjust enrichment graphic display; logo attain manage to prove convenience store duty-free shop long rum film fore and aft odd lot normal trading unit; round lot land subdivision; real estate development promotional games profitable profits; gains; returns accrued profit profits before income tax and social contribution tax authorities' determination of profits contribution margin loss of profits; loss of business income; loss of earnings activity profit activity profit; working profit retained earnings presumed profits taxable income net profit adjusted net profit net income after taxes return on investment (ROI) business profit return on assets (ROA) equity profit presumed profit taxable profit; pretax profits; book taxable income earned income taxable profit accrued profits ascertained activity profits retained earnings misleading key money

m reputao m-f maarico de oxignio maior abertura comercial maioria esmagadora maioria relativa mais-valia mal-administrada mala direta malefcio malote mandado mandado de busca mandado de citao mandado de injuno mandado de intimao mandado de manuteno de posse mandado de priso mandado de representao mandado de segurana mandado judicial mandante mandar processar a concordata mandatrio; outorgado; procurador ad negotia mandato mandato gesto mandato judicial mandato mercantil mandado (do diretor) manifestao rplica manifestao de vontade/volitiva manifestar manifesto de mina manipulao dos preos manipulador de linha manso (adj.) manter manter deciso manter sob custdia manter (uma sentena) manual manual de descrio de cargos manual de imposto de renda manual de pessoal manual do empregado manuteno manuteno (sentena) mo-de-obra mo-de-obra no qualificada mo-de-obra qualificada mo-de-obra semi-especializada

bad name bad faith; malicious mischief oxygen blowtorch free trade overwhelming majority plurality vote surplus value mismanaged direct mailing ill effect pouch mandamus search warrant writ of summons; order for service of process writ of injunction notification order writ of possession arrest order; warrant of arrest power of attorney writ of mandamus; writ of security court order; writ mandator to order the concordata petition to be processed attorney-in-fact; mandatary; proxy; proxy-holder mandate; tenure; term of office; power of attorney term of office judicial power of attorney commercial power of attorney; commercial power of mandate; commercial mandate the director shall serve rejoinder; reply (autor); answer (ru); defendant's rejoinder manifestation of intent voiced professed; to voice (an opinion) mine manifest price rigging line handler uncontested hold to uphold decision hold on deposit to uphold; affirm; substain manual job description manual tax guide personnel manual employee manual maintenance upholding; upkeep manpower; workforce; human resources; labor unskilled labor skilled labor semi-skilled labor

mapa de presena (acionistas) mapa de riscos ambientais mquina de escrever mquina de transmisso facsmile mquina para arquear caixas mquina para cortar barras (esta parada) mquinas caa-nqueis e vdeo-jogos marca marca de fantasia marca descritiva marca evocativa marca figurativa marca genrica marca mista marca nominativa marca notria marca registrada marcar margem margem bruta margem de garantia margem de lucro mdia cumulativa marqueteiros massa falida mata atlntica matria de fato matria prima material udio-visual material fora das especificaes matrcula matriz meao mdia anual mediadores mediante exigncia mediante protocolo mediante solicitao vista (se se tratar de pagto.) mediador medicina legal medicina no trabalho medida (jurdica) medida cautelar medida cominatria medida correlata medida de salvaguarda medida declaratria medida judicial medida judicial de reparao medida liminar medida provisria medidas compensatrias medidas de represso a violaes da

shareholder's list risk assessment typing machine facsimile transmitter box arching machine bar cutting machine (stopped) slot and video game machines trademark; trade name fantasy mark; fanciful mark (not fatasy mark) descriptive mark evocative mark device mark; logo house mark word and device mark; combination mark word mark well-known mark trademark set; schedule margin; yield; spread gross margin margin cumulative average profit margin marketers bankrupt estate Atlantic forest vegion (N. Geographic) statement of the facts; facts of the case; factual metters raw materials visual aids off-grade material enrollment; registration (aeronave); record (imvel) parent; parent company; headquarters curtesy; moiety annual average mediators ondemand against receipt on demand mediator forensic medicine industrial medicine relief writ of prevention; provisional measure; guarantee measure; preliminary injunction injunctive relief permanent injunction (se aparecer junto com "injunction") protective order declaratory remedy; declaratory relief legal process; relief remedy preliminary injunction; temporary restraining order; restraining order provisional measure countervailing measures

ordem econmica medidas no ortodoxas, de impacto medidor de ph meio de pagamento meio-circulante meios de prova meirinho; oficial de justia melhora significativa na economia melhorar; nova verso (software) melhores cotaes de preo melhoria melhorias no imvel arrendado membro do conselho administrativo membros efetivos (conselhos) memorando de entendimento memorando de inteno memria de clculo memorial memorial a menor memorial descritivo memrias de clculo rescisrio mencionar mercado mercado a prazo mercado a termo mercado a termo de cmbio mercado vista mercado abastecedor mercado comprador mercado consumidor mercado de aes mercado de balco mercado de capitais/ttulos mercado de derivados mercado de futuros mercado de matrias primas mercado de reposio mercado de ttulos mercado de trabalho mercado em alta mercado em baixa mercado em expanso mercado externo mercado financeiro mercado fsico mercado frouxo mercado inativo Mercado Interbancrio de Eurodlares de Londres mercado interno mercado promissor mercado relevante mercado vendedor mercados internacionais

antitrust measures unusual steps ph measurer means of payment circulating medium; medium of exchange; monetary medium; money supply evidence-finding procedures court official dramatic economic improvement upgrade most favourable pricing improvement; amelioration; enhancement (de crdito) leasehold improvements member of the administrative council sitting members heads of agreement memorandum of intent calculation chart brief underpayment specifications severance pay calculation record make reference to market forward market forward market; futures market exchange forward market cash; cash spot market provision market outlet consumer market stock market over-the-counter market bond market derivatives futures market commodity market aftermarket bond market labor market bull market bear market booming market foreign market money market commodities market dull market dull market London interbank eurodollar/eurocurrency market domestic industry; domestic market; national market encouraging market relevant market selling market international business

mercadoria tributada mercadoria tributvel mercadorias merchandising mrito ms civil ms de competncia mesa corredia (met.) mesa de ao mesa de compensado mesa diretora mesa tampo de frmica mesma base mestre de fbrica mesurice metas metalrgico meteorolgico mtodo de anuidade mtodo de equivalncia patrimonial mtodo de escalonamento de cargos mtodo de imerso (met.) mtodo de payback mtodo de valor presente lquido mtodo seqencial de desvalorizao/depreciao microscpio de preciso militar minrio enriquecido (met.) mnimo pago antes de colocar ao venda ministrio Ministrio da Cincia e Tecnologia Ministrio da Economia, Fazenda e Planejamento Ministrio da Fazenda Ministrio das Relaes Exteriores Ministrio do Exrcito Ministrio Extraordinrio para Assuntos Fundirios Ministrio Pblico Ministro Ministro da Fazenda Ministro de Sade Ministro do Supremo Tribunal Federal Ministro-Presidente do Supremo Tribunal Federal ministros de Estado misso diplomtica mobilirio mobilidade de pessoal mobilidade interna moo modelo de assinatura modelo de garantia modelo til modem com linha de escada modificao modificao da lei

levied goods dutiable goods goods; commodities product placement merit calendar month accrual month conveyor table steel table polywood table presiding officer formic barrelhead table same basis foreman servility goals; objectives metal worker weather annuity method equity accounting method job ranking method hot-dip method payoff method net present-value method straight-line method of depreciation precision microscope to practice ore concentrate stop-loss order ministry Ministry of Science and Technology Ministry of Economy, Treasury and Planning Ministry of Finance/Federal Revenue Office Ministry of Foreign Affairs Ministry of the Army Extraordinary Ministry for Land Administration Affairs Government Attorney's Office; Public Attorney's Office; Public Prosecutor minister Finance Minister Surgeon General (USA) justice of the Federal Supreme Court; supreme court justice chief justice of the Federal Supreme Court government ministers diplomatic mission personal assets personnel mobility internal mobility motion specimen signature form of guarantee utility model dial-in modem modification changes in law

moeda (leilo) moeda constante moeda de capacidade aquisitiva constante; moeda forte moeda de privatizao moeda divisionria moeda estrangeira moeda forte moeda histrica moeda inconversvel moeda nacional moeda podre moeda sonante molde para cuias de zn e guilhotina manual p/ barras moldes para anodos molstia profissional momento montadora montagem de mquinas mora morango moral moratria moratria unilateral mordomias moratria morosidade; marasmo no setor imobilirio mossa (naveg.) motivao moto-bomba moto-esmeril de coluna mover uma ao movido a gs movimentao; manejo movimentar movimento de recursos movimento dirio contbil movimento financeiro da sociedade muambeiro mudana de nome mudana de produto mudana de sede mudana organizacional mudar mufla muita satisfao muito menos multa multa compensatria multa contratual multa contratual pr-fixada multa de ofcio multa no compensatria multa normativa por multa pecuniria

scrip constant currency hard currency scrip legal tender foreign currency hard currency historical cost convertible currency domestic currency highly devalued federal government debt hard cash mold for zn calabash gourd and manual guillotine for bars molds for anodes professional disease; occupational disease tining automobile industry; automaker to assemble machine default; arrears strawberry phychological effect (efeito moral) moratorium; standstill blanket moratorium perks default fine slack in housing dent motivation moto-pump moto-esmery to bring an action against gas-fired account activity; handling; transaction to make withdrawals; use; manage (an account for another); to transact turnover of funds daily turnover financial turnover of a company shuttle trader chain of title (patents) product changeover change in address of the corporate headquarters organizational change to shift muffle it is a distinct pleasure let alone fine; penalty; punitive damages compensatory fine liquidated damages; contractual penalty liquidated damages voluntary penalty; ex-officio fine pecuniary fine pertinent fine due to monetary penalty

multa penal multa punitiva multas exemplares multi-facetado municipal msica ambiente mutao (contab.) mutaes patrimoniais mtua de magistrados mutuante muturio mtuo

punitive fine punitive fine exemplary damages many-sided local (s vezes) background music change equity changes magistrates pension funds creditor; lender borrower loan

na espcie na fbrica na forma de artigos na hiptese de na melhor forma de direito na mina na plantao na posse do imvel na proporo das aes na qualidade de sucessora por incorporao na usina no-interferncia no se aplica nas reas de (contab., auditoria) no estado em que se encontra nada consta no aplicvel no cabido; incabido no circulante no consta dos autos no conveniente no de nossa competncia no exigvel no provimento no realizvel (adj.) no tecido nas clusulas contratuais natureza natureza da operao natureza do(s) documento(s) natureza jurdica navio (M/S) navio com carga lquida (M/T) navio com carga seca (M/V) navio de carga geral navio graneleiro navio mercante (naveg.) navio para minrios e petrleo (o/o) navio para transporte de veculos navio-tanque necessrio ou conveniente necessidade de consecuo de objetivos necessidades de treinamento negar negar regncia negativa de opinio negativa de vigncia negligncia negligncia grave negligenciar atribuies negligente (adj.) negociao negociao coletiva

in this case ex factory on articulated pleading in the event the in the best terms of the law; in the due form of the law ex mine ex plantation will be vested in the property ratably to the shares as successor by incorporation ex mill non-disturbance inapplicable in the fields of as is nothing or record not applicable; inapplicable frivolous non-current it does not show on the records undesirable to have no power to act evergreen denial nonaccruing; nonperforming nonwovens in the contractual relationship kind classification of the transaction kind of document(s) legal nature; legal classification M/S (motor ship) M/T (motor tanker) M/V (motor vessel) liner bulk carrier cargo ship o/o (ore/oil carrier) roll on/roll off tanker necessary of advisable need of achievement training needs withhold (consent) fail to uphold of opinion; adverse opinion denial of effectiveness negligence gross negligence to be derelict in one's duties derelict negotiation; trading; bargaining collective bargaining

negociao de dvida negociao justa negociar negociar aes negcio negcio a prazo negcio casado negcio em bases cumulativas negcio simulado negcio simultneo negcios negcios em desenvolvimento negcios ilcitos negrito negro de fumo nexo de causalidade nicho de mercado nvel nvel educacional no armazm no armazm de atracao no caso de no entanto no futuro; mais cedo ou mais tarde no limite do necessrio no mrito no qual no valor de nome comercial nome vulgar nomeao nomeao autoria nomear nomenclatura brasileira de mercadorias (NBM) nomenclatura de mercadorias nominativa norma norma ambiental norma de contabilidade norma de direito material norma legal norma programtica norma pblica normas de pessoal nos melhores termos da lei nos seguintes termos nos termos da legislao ordinria nos termos da lei nos termos de (artigo/clusula) nota autorizada para divulgao na imprensa nota bancria nota colateralizada nota de cobertura nota de consignao nota de dinheiro nota de venda

debt workout fair dealing to transact; negotiate to trade in stock transaction; deal time transaction back-to-back operation arm's length transaction sham transaction back-to-back transaction business dealings work in progress crooked business bold type carbon black chain of causation market niche seniority educational level ex warehouse ex dock effective for yet eventually on/an "as-needed" basis on the merits of the case in worth registered name; trade name common name appointment third-party practice to appoint Foreign Trade Tariff; Brazilian Customs Tariff foreign trade classification word mark rule environmental standard accounting standard; accounting principle; fundamental accounting concepts rule absolute principle; norm general rule of law public policy personnel norms in the best terms of the law subject to the following (at) common law by operation of law under press release bank note collateralized floating rate note cover note consignment note bill sales ticket

nota explicativa (contab.) nota fiscal nota garantida a juros flutuantes nota promissria nota promissria com cupom fixo notrio pblico notcia notcia de converso notificao notificao cartorria notificao civil notificao de saque notificao judicial notificar, no mnimo com ___ dias de antecedncia novao novos fundos nua propriedade ncleo nula e sem efeito nulidade nulo, sem valor nmero de processo nmero de ordem

note; footnote; explanatory note (bal.) invoice; bill collateralized floating rate note promissory note fixed rate note notary public release conversion notice notice; process notice via registry office preliminary judicial notice notice of withdrawal; notice of drawing summons; court notice to give not less than ___ days' prior notice to novation; renewal fresh funds bare ownership; beneficial ownership core null and void defeasance; annulment; voidability; to be considered null and void; procedural error null and void index number running number

o acima exposto o acusado o comprador paga pela mercadoria e pelo frete (C. and F.) o disposto acima o juiz deu-se por suspeito para examinar o caso o pedido foi indeferido o que contraria uma questo de direito o que for maior o voto foi declarado nulo o x da questo objetivar objetivo objetivos a curto prazo objetivos a longo prazo objeto objeto deste contrato objeto e p objeto social oblao obrigao obrigao contratual obrigao de fazer obrigao de no fazer obrigao garantida obrigao vlida obrigaes obrigaes de colocao pblica a taxas de juros flutuantes obrigaes de fazer obrigaes de no fazer obrigaes diversas obrigaes do tesouro Obrigaes Reajustveis do Tesouro Nacional (ORTN) obrigaes remuneradas obrigada obrigar obrigar-se (a) obrigatoriedade obrigatrio (adj.) observaes observado o desgaste natural observados(as) contudo observar; respeitar obstar obteno (seguros) obter indenizao ocorrncia ocupacional ocupando os noticirios oferecer defesa oferecer menos oferta e demanda

to foregoing (the) accused (penal) C. and F. (Cost and Freight) the foregoing the judge has recused himself from the case the application was refused perverse verdict to greater of the vote was declared invalid the gist of the matter with a view to; intended to; seeking to objective short range objectives long range objectives object; purview (social); subject matter (contrato) contemplated by this agreement purpose and status corporate objective; corporate purpose oblatio liability; bond; obligation; security contract obligation affirmative covenant negative covenant secured bond binding obligation dues; covenants publicly issued floating rate notes positive covenants negative covenants sundry obligations treasure bonds readjustable national treasury bonds interest bearing obligations obligor to be binding upon; bind to agree; undertake; to covenant obligation to binding; mandatory; compulsory remarks; observations normal wear and tear excepted while complying with to comply with bar procurement recover damages (to) police report on-the job; on-the industrial in the news raise all defenses underbid (to) supply and demand

oferta e procura oferta de aquisio de controle oferta de trabalho oferta global de ttulos oferta livre de responsabilidades oferta para compra de aes oferta primria; colocao primria de ttulos oferta pblica oferta pblica inicial oferta pblica para aquisio de controle ofertas firmes com preo fechado oficial das execues fiscais estaduais oficial de gabinete oficial de justia oficial maior ofcio ofcio circular ofcio do registro de distribuio ofcio requisitrio oficioso (adj.) oitiva leo diesel leo para lamparina de mecha leos vegetais hidrogenados (farm.) omisso de receita omitir-se onde cabvel onerar (vb) nus nus eqitativo nus real opo opo a ter irrevogvel, para entrega futura opo coberta opo de compra opo de compra de aes opo de compra de taxas de juros opo de compra e venda de mercado e venda posterior por preo maior ou menor quando o comprador exerce o direito de opo opo de venda opo de venda de aes opo de venda de taxas de juros opo descoberta opo para excesso de subscrio opcionado opcionante operao operao a termo operao vista operao ativa operao ativa e passiva operao casada operao compromissada

supply and demand takeover bid job offer global equity offer open kid tender offer; flotation initial public offer (IPO) public offering initial public offerring (IPO) takeover bid closed bids state tax collection office office clerk court official deputy clerk; deputy notary public; head clerk official letter directive release distribution registry office court order for provisions for payment in gut's annual budget unofficial oral testimony; hearing gasoil signal oil hydrogenated vegetable oils failure to report income; unreported income fail to make progress of to encumber; to burden lien; burden; encumbrance; exposure equitable lien in rem guarantee option call covered position call option; facility purchase purchase option; call option cap (hedging)

straddle; put-and-call put option put option floor (hedging) naked position over-allotment optionee optionor operation; transaction (negcio) put transaction cash transaction; spot transaction lending banking transaction straddle; back-to-back operation conditional agreement; repurchase and resale agreement; purchase and sale transaction; matched transaction (St. Exch.)

operao consorciada operao de aquisio de mercadorias para simultneo fornecimento a terceiros operao de cmbio operao de carregamento operao de cobertura operao em prego operao entre partes independentes operao passiva operao 63 operao simblica de cmbio operao trancada operao travada operaes ativas e passivas operaes de swap operaes futuras operaes travadas operador operador de bolsa operador de compra e venda operador especial (St. Exch.) operar operar seus negcios operar uma conta operrio oponvel opor oportunamente oportunidades de trabalho oposio oposto por optar; decidir; resolver optar pelo controle ora contratado ora existente ora ou doravante existentes ora ou doravante se tornem oramento ordem de cessao ordem de pagamento ordem de saque; saque (papis) ordem de saque vista ordem do dia/pauta ordem econmica ordem judicial ordem pblica ordenao ordenado ordenamento adjetivo civil organizao em constante estado de aprendizado organizao formal organizao informal organograma rgo; repartio; departamento (partes)

syndicated transaction back-to-back transaction exchange transaction loading hedge floor trading arm's length transaction fund-raising 63 loan transaction symbolic operation of exchange; nominal exchange dealing locked deal locked deal fund-raising and lending swap agreement futures locked-in spread floortrader floor broker; pit broker purchase and sale transaction specialist to carry an account affairs deposit and withdraws money; transact an account; apply transactions to an account blue-collar (worker) good as regards (contra) to oppose; deny; invoke; claim in due course; timely job opportunities opposition filed by to elect elec to control dealt with herein currently in existence both current and future are/or may hereafter become budget; quotation; estimate cease-and-desist order money order draft sight draft agenda economic order; economic policy court order public policy; principle of law and order; public order structure salary civil procedural law learning organization formal organization informal organization organization chart body

rgo; entidade (tipo) rgo de administrao rgo de classe rgo do governo rgo governamental rgo judicial rgo julgador rgo ou entidade governamental rgos orientao orientao escrita orientao legal orientao vocacional origem origem dos recursos oriunda; decorrente; em funo oriundas de otimizar ou no ouro fsico outorga uxria outorgada credora outorgada hipotecria outorgado outorgante outorgante devedora outorgante hipotecante outorgar outras despesas/receitas no operacionais outras receitas/despesas outros contratos a realizar

agency administrative body bargaining unit government agency government department judicial entity tribunal governmental body or agency agencies policy; guideline; advice; ruling written disposition legal advice vocational guidance provenance sources of funds brought about arising out of facilitate the operation vel non gold bullion wife's consent grantee creditor grantee mortgagee; creditor attorney in fact principal; grantor grantor debtor grantor mortgagor wife's consent; grant other nonoperating expenses/income other income/expenses other pending contracts

P. Deferimento p.l.c. P.R.I. (Publique-se, Registre-se, Intime-se) pacificamente pacfico (adj.) pacote turstico pacto adjeto pacto ante-nupcial pacto comissrio pacto; ajuste padro de valor monetrio padres de desempenho padres de produo pagador principal pagamento pagamento a maior pagamento a menor pagamento a destempo pagamento antecipado pagamento aps o vencimento pagamento vista pagamento contra entrega (COD) pagamento de imposto a menor pagamento em carteira pagamento em espcie pagamento inicial pagamento integral pagamento no vencimento final pagar (vb) pagar a mora pagar antecipadamente pagar pontualmente pagvel pago aps o vencimento pas altamente endividado pas em desenvolvimento pas membro (de tratado) palestra panela (de fundio) (met.) panela intermediria (met.) pantalha pantanal papel papel de primeira linha papel gerencial papel moeda papel ofcio papelo para constar para fins de para no dizer

request grantal; we request the granting of the above; granting request public limited company Publish, Register, Notify willingly peaceable; widely accepted; universally accepted; generally accepted (i.e. jurisprudence) package tour addictional clause antenuptial agreement; premarital agreement agreement of forfeiture agreement; covenant; settlement; arrangement; adjustment standard of value criteria of performance standards of production principal obligor payment overpayment underpayment untimely payment prepaid expense; accelarated payment payment in arrears immediate payment; cash consideration cash on delivery (COD) deficiency payment at the bank payment in kind down payment payment in full paymento on the final due date to surrender; to pay; to settle pay all defaulted amounts to prepay pay on the nail payable payable in arrears heavily indebted country less developed country (LDC) treaty country lecture ladle tundish screen; viewing screen wetlands debt security prime note managerial role legal tender; paper money legal-size paper paperboard for the record for purposes of not to say

para que no haja dvidas para todos os fins para vigorar em paraestatal paraso fiscal paralegal (subst.) paralisaes do trabalho paralisar (aeronave) parceiros comerciais parcela; prestao parcela depositada parcela semestral parcela nica parecer parecer contrrio; voto contrrio; voto vencido parecer de orientao parecer do Ministrio Pblico Parecer dos Advogados da Tomadora Parecer dos Advogados do Agente e dos Bancos parecer dos auditores parecer normativo parente afim parente colateral pari passu (em igualdade de condies) paridade cambial paridade de moedas parte parte beneficiria parte contrria parte contratante parte denunciada lide; litinconsorte parte divulgante parte em litgio parte ilegtima parte lesada parte prejudicada parte vencedora partes da sentena ou acrdo

participao participao em empreendimento de lazer participao em lucros participao em empresas controladas participao estatutria de diretores participao indivisvel participao no mercado participao nos lucros participao patrimonial participao por incentivos fiscais participao registrada participao societria partida do segundo soprador com o primeiro operando

for avoidance of doubt for all intents and purposes effective upon quasi-governmental tax haven paralegal aide work stoppages to ground business partners installment; tranche; lot escrowed portion semi-annual instalment bullet payment award; opinion; technical report (M&P) adverse opinion; dissenting opinion; disclaimer of opinion practice bulletin opinion of the Public Attorney's office opinion of general counsel to borrower opinion of counsel to the agent and the banks audit report normative opinion in-law collateral kin pari passu exchange parity currency swap party founder's share; participation certificate; receiving party adverse party party hereto impleaded party source party litigant party without; standing to sue injured party aggrieved party prevailing party parts of the decision: relatrio the summary of the events of the trial fundamento: basis for the decision; decision: the verdict itself interest; stake; holding vacation ownership profit sharing interest in controlled companies bonus grant undivided interest market share profit sharing equity stake interest under tax incentives registered stockholding corporate interest; equity interest startup of a second blower with one blower operating

partilha de bens pasmem! passadeira passageiro passar por; agentar passvel de passivo passivo circulante passivo descoberto passivo exigvel passivo e obrigaes passivo fictcio passivo real pasta bsica patrimnio patrimnio (soc.) patrimnio humano patrimnio lquido patrimnio mundial ptrio poder patrocinadora paulatinamente pauta pauta de casos; ementa de sentena; lista de decises pea processual pea vestibular peas processuais

apportionment of assets; estate settlement believe it or not! unbelievable as it may seem; mirabile dictu clothes-pressing machinery principal; participant (bolsa) undergo likely to liabilities current liabilities unsecured liabilities current liabilities liabilities and obligations offset liabilities actual liabilities unefined cocaine heritage assets and liabilities; assets; holding human asset net worth (em textos); stockholders' equity (em balanos) world heritage site (UNESCO) parental power; paternal power issuer slowly but surely trial docket docket procedural document complaint; initial petition procedural documents; petio inicial: plaintiff's complaint; contestao: defendant's answer; rplica: plaintiff's reply; manifestao rplica: defendant's answer to ...; nova manifestao: plaintiff's reply to...; defendant's answer to ... embezzlement special feature gratuity; (INPS) savings fund; time savings account motion; application; order; complaint; plea; prayer sample order; trial order inquiry; invitation to tender request for granting request for waiver of registration motion to dismiss petition for bankruptcy motion for summary judgment application for continuation in part request for reconsideration of registration certificate registration form application for investment registration trademark application patent application motion to dismiss plea in abatement firm order

peculato peculiaridade peclio pedido pedido de amostras pagas pedido de cotao (EUA) pedido de deferimento pedido de desistncia de registro pedido de extino do processo pedido de falncia pedido de julgamento sumrio pedido de patente desdobrado pedido de reconsiderao de certificado de registro pedido de registro pedido de registro de investimento pedido de registro de marca pedido de registro de patente pedido de rejeio da ao pedido de reviso (Dir. Proc.) pedido em carteira

pedido em contrrio pedido recebido como pedir a palavra pedir concordata peita; suborno pena pena criminal pena de deteno pena de perdimento pena de recluso pena de revelia de confisso penal pendncia pendncia judicial peneira vibratria acionada com moto-vibrador VIMOT, para peneiras solda em p penhor penhor legal penhor mercantil penhor rural penhor de aes penhora penhora judicial penhora pr-judicial penhorado (subst.) penhorador(a) penso alimentcia penso ou aposentadoria penso por morte percentual de participao sobre o capital social percurso perda monetria perda de objeto (ao) perdo de dvida perdas e danos perder a votao perecimento perecimento de investimento perempo; precluso perfeito estado de uso, habilidade e funcionamento performance garantida da gerao eltrica lquida perfusionista pergaminho exordial percia

counterclaim claim held as to request the floor to file for chapter 11 workouts bribery sentence; setence to pay criminal penalty imprisonment confiscation; seizure solitary confinement penalty of judgment in absentia criminal; penal loose ends pending case; pending litigation vibrator sieve actuated with VIMOT moto-vibrator for sieving powser welding lien; pledge; collateral; mortgage distress; distraint commercial lien; commercial pledge rural pledge; rural lien share escrow attachment; seizure judgment lien; attachment prejudgment attachment distrainee; lienee distrainor; lienor alimony; support payment pension or retirement pay surviving spouse pension percentage of interest in corporate capital voyage purchasing power loss lack of grounds debt forgiveness losses and damages to be outvoted perishment termination; extinction estoppel perfect condition of use, occupancy and operation net electrical output performance guarantees perfusionist (tc. md.) exordium expert examination; expert investigation; expert inspection (contab.); expert assessment (econ.); criminal expert report (criminal) risks health and safety ineffectiveness resulting from possible delay frequency tax year accrual period lock-up period float

periculosidade periculosidade e segurana periculum in mora periodicidade perodo base (IR) perodo competente/de competncia perodo de carncia perodo de compensao de cheques

perodo de disponibilidade perodo de experincia perodo de franquia perodo de juros perodo de permanncia perodo de prorrogao perodo de validade perodos de descanso perito perito; especialista perito de avaliao perito de avaria perito judicial permanente permisso de lavra garimpeira permissionria permissionria plena (St. Exch.) permitir permuta permutvel pernicioso (adj.) persistir; perdurar personalidade jurdica perspectiva perspectivas so encorajadoras pertencente pertences; bens peso lquido legal pesquisa pesquisa de atitude pesquisa de mercado pesquisa de opinio pesquisa de pessoal pesquisa de salrios pesquisa mineral pesquisa salarial pessoa fsica pessoa jurdica pessoa natural pessoal de escritrio pessoal temporrio petio petio explicativa de capitalizao de emprstimo petio inicial (autor) petitrio pignoratcio pirataria pirateado (PIS, COFINS, ISS) piso salarial placa (met.) plgio (dir. autoral)

availability period probationary period; trial period grace period interest period lock-up period rollover period currency of the agreement rest perods expert consultant expert valuation expert average adjuster court-appointed surveyor permanent assets informal mining reserve area authorized entity; licensee (st. exch.) lessee; licensee to enable exchange; swap exchangeable pernicious endure corporate entity; legal personality; corporate personality; legal identity prospect prospects are bright pertaining to appurtenances; effects legal net weight survey attitude survey market research opinion survey personnel research salary survey; wage survey; compensation survey exploration salary survey; wage survey; compensation survey individual; natural person; person body corporate; legal entity; legal person; corporate entity individual; person clerical personnel temporary personnel petition; plea; claim; complaint; pleading (dir. proc.) explanatory letter regarding loan capitalization complaint; statement of claim; initial petition complaint being secured by collateral reverse-engineering reverse-engineered VAT tax (segundo YON) minimum wage for the category; wage floor slab plagiarism; passing-off

plaina de mesa planejamento a curto prazo planejamento a longo prazo planejamento de carreira planejamento organizacional planilha de pagamento plano (de)

plano coletivo plano de aposentadoria plano de imobilizado plano de incentivos plano de penso plano de previdncia plano de remunerao plano de sade plano de sugestes plano diretor plano empresarial plano salarial planta baixa (arquit.) plastificadora filme plataforma MIPS em tempo real plataforma mvel plataforma petrolfera pleiteada pleitear (vb) pleito plena, rasa plenrio plurianual p de algas (farm.) p de capim (farm.) poder aquisitivo poder executivo poder executivo federal poder judicirio poder legislativo poder liberatrio poder pblico poderes polmico polcia cientfica poltica poltica de admisso poltica de rdeas curtas/controle poltica de vendas poltica fiscal poltica monetria poltica nacional de saneamento poltica salarial polticas organizacionais polo de atrao ponderar

table planer short run planning long run planning career planning organizational planning payment plan This is the first phase of the two-phase judicial procedure: 1. settlement of anything pending regarding the case; and 2. judgment on the merits group plan retirement plan capital investment plan incentive plan pension plan welfare plan compensation plan health care suggestion plan directive plan multiemployer plan salary plan birds' eye view; ground plan plasticizing machine real-time MIPS platform movable platform offshore rig claimed (not necessarily disputed) to plead pleading full, complete, irreductible full bench; full session; plenary session multiyear kelp powder couch grass powder purchasing power executive branch federal executive branch judiciary branch legislative branch purchasing power public authorities authority controversial police lab policy hiring policy short-leash policy sales policy fiscal policy monetary policy national sanitation policy wage policy organization policies magnet weight (matem.)

ponta de estoque ponto-chave ponto de equilbrio ponto de venda pontos-base populoso por ao ou omisso por conseguinte, fica acordado como segue por conta prpria (e dos terceiros) por convocao por difference por em risco por encomenda por equiparao a por estarem assim juntos e contratados por exemplo por fora do qual por ordem de por meio do qual por portador por procurao por quem de direito por quem quer que seja poro (naveg.) porcentagem aproximada porcentagem do resultado portaria portaria interministerial porto de carregamento porto de embarque ps-balano posicionamento interno de pessoal posicionar posio posio coberta posio comprada posio em aberto posio final (contab.) posio inicial (contab.) posio lanadora posio titular posio vendida posse posse legtima, mansa e pacfica posse mansa e pacfica posseiro possibilidade jurdica possuidor em boa-f postecipadamente postecipado posterior (adj.) posto posto de atendimento eletrnico (Banco 24 horas) posto fbrica posto fiscal

end-of-line products key point break-even point sales outlet base points (b.p.) populous commission or omission now, therefore, it is hereby agreed as follows for its own acct (and in behalf of others) at the call by difference endanger custom-made; customized; to order by analogy with in witness whereof for one by behest (at the behest of) by messenger (by) by proxy by the authorized party whomever hold more or less percentage (MOLOO) contingency fee ordinance joint Ministerial Ordinance loading port; loadport port of loading; port of embarkation subsequent (in actting) placement take a stand standing; position covered position bidding position; long position open position closing balance opening balance short sale bidding position short position; sale position; to sell short; short sale, short selling; selling short investiture; possession; qualification (diretor) legitimate, peaceable and uncontested possession uncontested title to; quiet possession squatter cause of action holder in due course in arreas in arrear afterall teller's booth automatic teller machine; automatic teller at factory tax service office

posto no destino postulao potssio potestar por pouco antes poupana poupana a prazo fixo praa

free delivered request potassium to request permission for shortly before savings time savings account auction; public auction; trading area; venue; marketplace; site prticas comerciais enganosas deceptive business practices praticar todos os atos to make all appropriate action prazo term; time frame; time limit; currency; interval; stated period; appointed day; timing; period prazo de carncia grace period prazo de decadncia term of loss of procedural right prazo de entrega time of deliverytime; lead time prazo de prescrio limitation period; prescriptive period prazo de validade da aprovao term of validity of the approval prazo de vencimento term prazo de vigncia term of effectiveness; period of validity prazo indeterminado unlimited; open-ended prazo para chegada de um navio ao porto de embarque lay can pr-contrato preliminary contract pr-datado post dated pr-requisito condition precedent prembulo introduction praquecedores de gua de alimentao de alta presso high pressure feedwater heaters precatria letter rogatory precatrio special judicial order precedentes precedents preceito cominatrio seeking an injunction precluso estoppel; preclusion preo price preo de capa list price preo de compra bid price; purchase price preo de exerccio (opo) strike price preo de exportao construdo constructed export price preo de tabela list price preo de venda ask price; sale price preo de venda mdio average sale price preo global de compra aggregate purchase price preo justo de mercado fair market value preo lquido de venda net sales price preo mximo ceiling price preo mdio ponderado weighted average price preo normal normal price preo unitrio per unit price preencher declarao de renda tax return file a ...; tax to file a ... prefacialmente prima facie Prefeitura local government authority; municipality; prefecture Prefeitura Municipal City Hall (lugar) preferencial prime prefixar to prefix prego trading floor; trading session; pit; market floor prejudicado aggrieved; invalid

prejudicar (vb) prejudicial (subst.) (contencioso) prejuzo prejuzo acumulado prejuzos emergentes prejuzos especulativos prejuzos fiscais preliminar de prescrio preliminares (ao judicial) preliminarmente prmio prmio de reembolso prmio de seguro de crdito premissa prensa prensa de extruso prensa excntrica preparao em massa preparar (contas) preposto prescrever prescrio prescrito presidncia presidente

Presidente do Comit Executivo presidir a reunio presso mxima presses de maiores gastos pressupostos pressupostos processuais prestao prestao alimentcia prestao de assistncia tcnica prestao de contas prestao de fiana prestao de garantias, fianas ou avais prestao do arrendamento prestao jurdica/jurisdicional prestao simblica prestador de servios prestar cauo prestar compromisso prestar contas a prestar fiana (priso) prestar garantias prestar juramento

to adversely affect; to jeopardize; to impair; to prejudice; conflict with pre-judgment loss; damage accrued loss; deficit actual damages; compensatory damages consequential losses tax losses; net operating losses (NOL) argument, in preliminary phase of case, that statute of limitations has expired preliminary; preliminary allegations (autor); preliminary arguments (ru) preliminarily incentive refund premium risk premium premise; requisite press extrusion press eccentric press bulk preparation draw up representative to become time-barred lapse; barred; statute of limitation barred by law; the statute has run Office of the President; presidency chief executive officer; chairman (bolsa de valores, assemblia, mesa); presiding officer (Cmara, Senado); chief justice (tribunal); president (Executivo); chairman of the board (conselho ou diretoria); chairman of the meeting (mesa) president of the executive committee to take the Chair maximum pressure spending pressures prerequisites procedural requisites installment; provision (fornecimento) payment of support rendering of technical assistance; servicing accounting rendering of surety/guarantee/bond; putting up of bail [tendering of guarantees], sureties or aval guarantees rent payment relief nominal consideration freelance worker; provider; service renderer to post bond (mandato) to affirm; to make affirmation; to swear in to account to to put up bail post bond to swear an oath; take an oath

prestar servios de transformao pretenso pretenso preterido pretor pretrio excelso prevaricao preveno de acidentes prevento (Juzo) prever (vb) previdncia privada previdncia social prvio previso previsvel previsto primeira linha (de) primeiro conselho de contribuintes primeiros socorros principal devedor principal pagador princpio da autoridade do vencimento princpio da fonte produtora de renda princpio da recepo princpio da subsidiariedade princpio de contabilidade geralmente aceitos princpio de universalidade princpio do contraditrio princpios contbeis princpios contbeis geralmente aceitos priso administrativa

priso albergue priso domiciliar priso preventiva priso simples privar de privatizao privatizao abrangente privilgio martimo privilgios (clusula) pro-labore probatrio (adj.) procedncia procedente procedimentos procedimento cautelar procedimento de admisso procedimento sumarssimo procedimentos de praxe

to toll manufactures claim so-called passed over justice of the peace supreme federal court malfeasance (in office) accident prevention prevention to set forth; to establish; to provide for pension fund social security preliminary forecasting predictable antecipated (date ... for) Class A (bank); first-tier (bank) First Council of Taxpayers first aids primary debtor primary obligor early maturity rule source basis acceptance doctrine principle of subordination generally accepted accounting principles taxed on worldwide income adversary system accounting principles generally accepted accounting principles; good accounting principles imprisonment ordered by an administrative authority. Strictly, only applies to persons in government who are responsible for monies and who may have diverted funds. Not intended to punish, but to force him to put situation in good order. There are other offenses which, under law, can be punished by this kind of imprisonment. goal lodgings; jail lodgings house arrest preventive detention detention deprive of privatization pervasive privatization maritime lien benefits directors compensation; officers remuneration probational provenance valid; logical; justified course of conduct; procedures provisional proceeding hiring procedure summary proceedings ordinary proceedings

processamento processar (vb) processo administrativo processo cautelar processo comum processo de admisso processo de arrolamento processo de concordata processo de conhecimento processo de dispensa de licitao processo de execuo processo do juri processo especial processo falimentar processo fiscal processo gerencial processo judicial Processo n processo ordinrio processo sumrio processo trabalhista processos judiciais ou administrativos processo, processo judicial processual (adj.) processualista procurao procurao em causa prpria procurao indeterminada procurador (ou bastante procurador) procurador ad judicia procurador procurador da repblica procurador da unio procurador de justia procurador do estado procurador em juzo procurador-geral procurador geral da fazenda nacional procurador geral da repblica (MP federal) procurador pblico procuradoria do estado procuradoria geral da fazenda nacional produo produo de provas produo em srie produto produto de limpeza domstica produto derivado produto em estoque produto em processo produto falsificado produto final produto intermedirio Produto Interno Bruto (P.I.B.)

further development to sue; to file a suit; to file a court action; to handle; to hear cases; to pursue prosecution administrative proceedings provisional proceedings standard proceedings hiring process simplified probate proceedings concordata proceedings prejudgment phase bidding waiver execution proceedings; enforcement proceedings; execution suit jury proceedings special proceedings bankruptcy proceedings tax claim management process court suit; legal process Case No. cognitive proceeding; regular proceedings summary proceeding labor suit actions or proceedings proceedings, legal proceedings procedural expert in civil or criminal procedure power of attorney; proxy power of attorney with an in rem propriam clause durable power of attorney attorney-in-fact attorney at law ad negotia attorney in fact federal government attorney public prosecutor public prosecutor state attorney prosecutor attorney-general attorney-general of the national treasury attorney-general public prosecutor state attorney Office of Attorney-General of the National Treasury output taking evidence mass production proceeds; item; product; output household cleaning product byproducts standby product WIP knock-off output intermediate goods gross domestic product (GDP)

Produto Nacional Bruto (P.N.B.) produtos alimentares produtos com data de validade produtos vendidos produto-tampo proferir professor titular profissional liberal programa contra pobreza direcionado programa de avaliao de mrito programa de computador programa de incentivo de emprego a minorias programa de publicidade proibir (vb) projeto de lei projeto de partilha projeto de preservao projeto do ... projeto filantrpico projeto substituto projetos de obras pblicas pro labore prolatar prolegmenos promessa de compra e venda promessa de recompensa promissrio promissria promitente/promissor comprador promitente/promissor vendedor promoo promoo de vendas promoo por antigidade promoo por mrito promotor pblico Promotoria de Justia de Acidente de Trabalho (PJAT) Promotoria de Justia do Consumidor (PJC) promovente promover promovida promulgar pront. (abrev. de pronturio) pronunciar pronunciar-se propaganda comparativa propaganda enganosa propina; caixinha proponente proporo proporcional (adj.) proposital; intencional; falta voluntria propsito

gross national product (GNP) food products dated goods products sold stopgap product to hand dow; issue; render (judgment) full professor professional targeted antipoverty program merit rating plan computer software employment incentive program for minorities advertising campaign to prohibit; to bar; to ban legislative bill; bill draft of apportionment; draft of distribution conservation project design of the system charitable project alternative bill publics works projects estimated self-employment income to hand down; issue; render (judment) preliminary aspects purchase and sale commitment; commitment of purchase and sale compensation commitment promisee note committed purchaser/grantee committed seller/grantor promotion sale promotion promotion by seniority promotion by merit (1 instncia - MP Estadual) - (Public) Prosecutor; prosecuting attorney On-the-job Accidents Prosecutor Office Consumer Prosecutor Office claimant; plaintiff foster defendant; respondent to enact; issue; hand down; render (judgment) dossier; personnel file to present arguments; to make a statement to appeals to; rule on to position itself; to take a position; to profess; to voice disparating advertising misleading/deceptive advertising kickbacks bidder ratio pro rata; ratable; proportional willful misconduct intention

proposta (em concorrncia) proposta de aquisio de controle majoritrio proposta de diretoria proposta de incorporao proposta de licitao propriedade propriedade industrial propriedade intelectual propriedade legtima prorrogao pro soluto (pagamento) pro solvendo (para solver) prospecto prospecto preliminar prspero prosseguimento protena protestado protestar protesto de ttulo protesto interruptivo de prescrio protocolar; registrar protocolo protocolo de entendimento protocolo de incorporao protocolo de incorporao e justificao prova circunstancial prova de uso (patente) prova documental prova final de fotolito prova inconcussa provento providncias tomadas provimento proviso (dbito) proviso de imposto de renda/contribuio social proviso para crditos de liquidao duvidosa proviso para dvidas duvidosas (pdd) proviso para o imposto de renda provisionar provocar alta ou baixa no mercado prudente prumo (naveg.) publicidade; propaganda publicitrio pblico particular pulverizao purgao (mora)

bid; proposal; quotation hostile bid proposal of the board of directors takeover bid response for proposal (RFP) ownership (condio de ser o dono) industrial property intellectual property lawful ownership extension settlement to pay prospectus; prospect (mining) red herring affluent prosecution protein formally registered as an unpaid obligation; protested obligation (ttulo) to demur protest of bill claim to interrupt statute of limitations; motion to toll the statute of limitations to file; docket delivery; filing; certificate of filing heads of agreement; memorandum of understanding merger protocol protocol of merger and justification indicia (s vezes) working evidenciary document final photoplate; maker's plate conclusive evidence profit; gain; yield; result; revenue; wage work performed; preparation approval accrual income tax/social contribution reserve bad debt reserve bad debt provision provision for income tax; accrual for income tax to accrue (ou aplicar o regime de competncia) rig the market (to) conservative lead line advertising advertising executive private individuals dispersion; dispersal; scattering remedy; late payment (in leasing)

a qualquer ttulo quadra quadrilha quadro de administradores quadro de aviso quadro geral de credores quadro sintico qualificao qualificao (crime) qualificaes gerenciais qualquer disposio em contrrio contida neste instrumento quando um grupo de investidores compra uma empresa, em um negcio em grande parte financiado por emprstimos quantia quantia depositada pelo investidor, com o corretor, a ttulo de sinal quantias excelentes quarteirizao que integra o presente instrumento como ... quebra quebra de caixa quebrar; entrar em falncia queda na procura queda (baixa) nos preos queima total de estoque queixa (Dir. Proc. Penal) queixa para indenizao por perdas e danos quem de direito querelado querelante quesito (Dir. Proc.) quesito escrito questo (contencioso) questo prejudicial questionar questes constantes na ordem do dia quilmetro rodado quinta-feira santa quintal (medida de peso equivalente a 112 lbs. na Inglaterra, e 110 lbs. nos E.U.A.) quirografrio quitao quitada quitando quitante quitar (vb) quociente absoluto de liquidez quociente de cobertura quociente de liquidez quociente de liquidez seco quorum

on any account block illicit cartel of criminal/netework; criminal group administrative structure bulletin board general list of creditors chart crime identification; aggravated by ... managerial skills anything to the contrary herein

leveraged buyout sum call margin any overage contingency attached as Exhibit "A" hereto ruin special bonus for cashiers to go belly up flagging demand drop in prices; fall of prices clearance sale complaint suir for damages (or compensation) rightful party the accused complainant question written interrogation dispute preliminary or preparatory action to call into question items of the agenda payment of commission per km. maundy thursday hundredweight unsecured or general (as opposed to privileged) (unsecured liability, unsecured creditor) discharge; release; acquittance drawer; payee drawee payor; drawee surrender; discharge quick ratio interest coverate ratio current ratio acid test ratio; quick asset ratio quorum

quorum legal quota quota de fundo de investimento quotao quotista

legal quorum unit fund quotas listing quotaholder

R.A. R&I raceamento radiofuso sonora ramo de atividade raso raspadinha ratear (vb) rateio ratificao razo (livro) razo de apelao razo final razo pela qual razo social razovel razes de apelante r agravante readmisso reajustamento reajustamento do rendimento bruto reajuste (de preo) reajuste salarial real realizao; concluso realizar reforma realizvel (adj.) realizvel a curto prazo realizvel a longo prazo reativar reavaliao reavaliar (contab.) reaver reaver posse recada (doena) recartilhadora nacional receita receita de anuidade de associados receita de comercializao receita de vendas receita de vendas a receber receita do estado receita e despesas receita federal receita financeira receita lquida receita lquida antes dos impostos receita operacional receitas futuras de contribuintes pblicos recepo receptora

record and notify (registre-se e autue-se) record and notify (registre-se e intime-se) sale by auction radio sound broad-casting field of activity irreducible scratch-off lotteries to apportion; to earmark apportionment; earmarking; draf of a apportionment; deed of distribution (imob.) ratification ledger reasoning of the appeal final arguments where upon corporate name reasonable statement of the appellant defendant pleader rehiring gross-up gross-up escalation; restatement salary adjustment actual consummation to plow ahead with reform accruing; performing short-term receivables noncurrent assets; long-term receivables; longterm assets to revive revaluation to revalue to recover to repossess; (n) repossession relapse national "recartilhadora" income; earnings; revenue renewal card fee selling revenue sales revenue net sales on account public revenue receipts and expenditures federal revenue financial income net earnings net earnings before tax operating income; operational earnings; business receipts future income from public contracts acceptance doctrine recipient

recibo recibo de depsito obrigatrio do capital social recibo de sinal recibo do correio areo recibo postal reciprocidade recproco recitals reclamao (trabalhista) reclamada(o) reclamante reclamatria recluso recolhido a maior por recolhimento recompra recompra de valores mobilirios reconciliao numrica reconhecer a firma reconhecer; admitir reconhecido reconhecido em cartrio reconhecimento reconhecimento de prejuzos (contab.) reconhecimento de embarque reconhecimento por tempo de servio reconstituio de bens lesados reconstituio de crime reconveno reconvindo reconvinte recorrente recorrer recorrido(a) recozer (vb) (met.) recrutamento recuperao recuperar-se; reaquecer recurso recurso adesivo recurso de adeso recurso de apelao recurso de revista recurso de uma conta recurso extraordinrio recurso extraordinrio de apelao recurso voluntrio recursos novos recusa (de juiz) recusa de testemunha recusar rede rele coletora de guas pluviais rede viria redigir a ata

receipt receipt of mandatory deposit of the share capital receipt of down payment airmail receipt postal receipt reciprocity; mutuality cross considerandos grievance defendant; respondent claimant; plaintiff; complainant claim confinement; solitary confinement overpaid by payment (of taxes) buyback buyout numerical conciliation certify; notarize (to); legalize the signature agree; acknowledge; to certify; respect (patents); understand touted notarized certification loss recognition bill of lading service years award damages awarded reenactment of a crime counterclaim; cross action; charge back (de valor) counterrespondent counterclaimant appellant; claimant to resort; appeal appellee; respondent to anneal recruitment rebound to pick up steam appeal; remedy adhesive appeal; subsidiary appeal cross appeal appeal motion to review; review appeal proceeds extraordinary appeal extraordinary recourse of appeal spontaneous appeal fresh money disqualification impeachment of witness to recuse oneself; disqualify; decline net; grid storm water system network of highways draw up the minutes

redondo reduo reduo/desconto no imposto reduo de pessoal reduo do capital circulante reduo em investimentos reduo em taxas de juros reduzir reduzir os custos a um mnimo re-exame (tribunal) reembolsar reembolso reembolso de aes reembolso de direitos alfandegrios reemprstimo reescalonamento reestruturao refeitrio referendo referir-se refiladeira reflexos reforar garantia reforo de capital reforo de garantia reforma (de sentena) reforma agrria reformar reformar deciso reformar sentena reformar uma letra regio regio do ABC regime regime de caixa regime de competncia (crditos) regime de comunho de bens regime de comunho parcial de bens regime de comunho total de bens regime de condomnio aberto regime de State global regime de parceria regime de separao de bens registrado impetrado registrar registrar queixa registrar um contrato registro registro de imveis registro de patente registro de pessoa jurdica registro de pessoal registro simplificado/resumido registros/extratos bancrios regras contbeis pormenorizadas

in good shape (financially) decrease tax abatlement downsize reduction - current assets investment cutbacks interest rate relief diminish; write dow (contabilmente) to slice costs to the bone ex officio review to repay refund; reimbursement; repayment; recourse; chargeback refund drawback relending rescheduling; retiming of payments restructuring; capital reconstruction cafeteria approved refer to reseizer effects thereof; repercussions to reinforce a guarantee cash injection additional guarantee reversal; renewal farm reform set aside (contencioso) to reverse decision reverse a judgment; overturn renew a bill (to) circuit satellite cities of SA, SBC and SC system; ruling; tax regime (fiscal); arrangement (legal) cash basis accrual basis community property ruling partial property ruling universal property ruling open-end condominium fund turnkey partnership basis separate property ruling respondent judge to record to press charges to draw up a contract enrollment; record real estate registry recordation corporate registry personnel records short form registration statement bank records detailed accounting principles

regresso regulamento(s) regular (adj.) regularidade regularizao (documentos) reincidente reintegrao reintegrao de posse reintegrao no emprego reipersecutrio reiterao reivindicao reivindicar rejeio de carga rejeitado; recusado rejeitar a petio inicial rejeitar uma ao relaes com empregados relaes com o pessoal relaes intergrupais relaes no trabalho relaes trabalhistas relator relator (juiz) relatrio com proposta de poltica relatrio da diretoria relatrio de auditoria relatrio de instruo relatrio descritivo relatrio oficial do governo relatrio provisrio relevncia relevante (adj.) remarcaes remessa ao exterior remessa de rendimentos remessa ex-ofcio remisso de hipoteca remisso remitir uma hipoteca remoo (de ao) remunerao

remunerao indireta remunerao total remunerar renda renda de bilheteria renda de pessoa fsica e jurdica renda fixa renda nacional renda operacional renda per capita render

recourse regulations; enabling legislation; rules routine good standing; regular standing perfection; regularization recidivist; repeater readmittance; replenishment repossession rehiring to the position in rem reiteration claim; demand to indicate; uphold; maintain; defend load shedding to be turned down to dismiss the complaint dismiss in action; to dismiss a suit or claim employee relations personnel relations intergroup relations job relations labor relations reporter reporting judge; judge who wrote the opinion green paper executive board report due diligence report substantiated report specifications white paper interim report materiality material; substantial markups offshore remittances remittances of income remittitur of record (= remessa de ofcio) mortgage release in default; in arrears to release a mortgage transfer consideration; remuneration; pay; wages; compensation; recompense; accrue (interest); yield; fees fringe benefits total compensation to compensate income; earnings; revenue box office revenue persona & business income fixed income national revenue operating income per capita income yield

rendimento

rendimento lquido rendimento nominal rendimento por hora rendimentos rendimentos da caderneta de poupana rendimentos recebidos por renegado; exceo renovao renovao de autorizao de outorga de aval renovar o estoque rentabilidade rentvel (adj.) renncia renncia ao direito de imunidade renncia (autorizao de transporte de mercadoria em navio que no seja de bandeira nacional) renuncia expressamente ao benefcio de ordem

efficiency (mquina); profit; income; return (capital); yield (ttulos); output (industrial production) net earnings face valuation output per hour income (not earnings), esp. as in statements; revenues saving account earnings proceeds received by renegate renewal; maintenance (seguros) renewal of the authorizatin for "aval" guarantee restock (to) profitability profitable relinquishment; resignation (cargo); waiver (direito); renouncement waiver of immunity waiver; rejection; renouncement expressly waives the benefit of order (refers to sueable sequence based on who signed the document first, when more than one signature appeals) to waive; resign; relinquish; to forgo renegotiate; refinance; refund redress relief department; office; sharing public agency; government agency onlend; pass on (custos) onlending; repass repatriation undue payment; double payment in error; claim for refund of undue payment additional PIS (5% of income tax) paid by service companies rebuttal; reply; plaintiff's reply reply; prosecutor's rebuttal; claim (plaintiff); counterclaim or answer (defendant); replication (palintiff); rejoinder (defendant) repurchase agreement admonishment agency; complaint; formal complaint agency; sales office principal agent constitute all shares selon standing petitioner; claimant to file for file for brankruptcy (to) defendant; respondent application; request; formal petition; motion requisition of personnel

renunciar repactuar reparao reparao judicial repartio repartio pblica repassar repasse repatriamento repetio de indbito repique (PIS) rplica (autor) rplica (Dir. Proc. Penal)

repos repreenso; reprimenda representao; agenciamento representao comercial representada representante representativas da totalidade das aes repristinao reputao requerente requerer requerer falncia requerido requerimento requisio de pessoal

requisito rescalonamento rescindir rescindir de pleno direito resciso reserva com reservas de iguais para si reserva contra crditos duvidosos reserva de credores duvidosos reserva de domnio; consrcio reserva de lucros reserva de lucros no distribudos reserva de reavaliao do ativo fixo reserva de seguro reserva especial de capital reserva legal estatutria reserva livre reserva para manuteno de capital de giro reserva; ajuda de custo; abono (falta) reservas reservas de capital reservas de lucro ou prejuzos a realizar resgatar resgate resgate acelerado resguardar resduo inflacionrio resilio resilir resistncia a mudana resolver respeito responder pela evico

responsabilidade responsabilidade aleatria/condicional responsabilidade aquiliana responsabilidade civil responsabilidade condicional responsabilidade conjunta e solidria responsabilidade criminal responsabilidade cumulativa responsabilidade de linha responsabilidade de mero favor responsabilidade fiscal/imposto de renda devido responsabilidade funcional responsabilidade indireta responsabilidade individual responsabilidade objetiva responsabilidade patrimonial responsabilidade penal responsabilidade por responsabilidade regressiva ou subsidiria responsabilidade solidria responsvel responsvel administrativo responsvel autorizado

qualification; requirement reformulation to terminate legally terminated termination; rescission reserving the same powers for himself loan loss reserve doubtful credit reserves conditional sale agreement; title retention capital gains; profit reserve surplus reserve appraisal surplus self-insurance special capital reserve statutory legal reserve free surplus reserve for maintenance of working capital allowance; approval of absence; cost alowance adjoining protected lands capital reserves reserver for realizable profits or losses to redeem redemption; retrieval callable to hold harmless (against) vestigial past inflation termination to terminate resistance to change to rescind compliance with means that buyer can claim against seller, if merchandise or property purchased turns out not to be as represented liability contingent liability liability for damages civil liability; tort contingent liability joint and concurrent liability criminal liability accrued liability line responsibility liability without cause tax liability malpractice liability vicarious liability several liability strict liability personal liability criminal liability accountability subsidiary liability joint liability accountable (to be held) exempt employee authorized officer

responsvel pelo nus do imposto de renda ressalva ressalvado que ressarcimento ressarcir restaurao de estradas restaurao de patente ou pedido de patente restaurante restituio restituio de imposto restituio de renda restrio restries regulamentares resultado antes da correo monetria resultado da correo monetria resultado de equivalncia patrimonial resultado do exerccio resultado do exerccio parcial resultado financeiro resultado lquido do exerccio resultado lquido por ao resultado no operacional resultado operacional resultados acumulados resultados de exerccios futuros resultados do exerccio final resumo (patente) resumo de termos resvalar retaguarda reteno retenes contratuais reteno de imposto na fonte reter (pagamento) reti-ratificado retido retificao retificao de declarao de renda retirada retirar (documento) retirar da lista retomar retornar (autos) retorno retorno do capital inicial retorno sobre o ativo total retratao; desativao da demanda retroalimentao de informaes retroativamente datado retrocesso retroprojetor ru primrio reunio reunio a portas fechadas reunio de famlia

income tax paid by proviso; qualification; reservation; erratum provided that; except that; unless reimbursement; indemnification; recovery; compensation indemnity road renovation reinstatement of patent application or of patent cafeteria refund tax refund tax rebate restraint regulatory constraints results before monetary adjustment monetary adjustment results equity accounting results result partial year results financial results net results at year-end net results per share nonoperating results operating income accrued results deferred income results at year-end abstract term sheet to slip; slide; glide; skid back office withholding contract withholdings withholding income tax to withhold rectified and ratified rectitude rectification; correction; offset amended return withdrawal; borrowing to withdraw to delist to resume to remand repatriation (of capital); return (on investment) payoff return on capital disclaimer; sluggish demand; withdrawal feedback backdated retroassignment overhead projector first-time offender meeting private meeting family reunification; to reunify nuclear family; chain migration

reunio extraordinria reunio ordinria reunir revalorizao monetria revelao revelar informao revelia revenda revendedor reverso reverso de reservas reverter a reverter em benefcio de revertido revestimento revisado reviso revista da propriedade industrial revista forense revogar (vb) risco contra terceiros rito (Dir. Proc.) RNE rodas giratrias rodzio de plantaes rolagem (dvida) romaneio (lista p/ as autoridades aduaneiras) rombo rompimento rotao de funo rotao de pessoal rotao de turnos roteiro rotinas de pessoal rubrica rubricada rubricar (vb)

extraordinary meeting ordinary (annual) meeting to call together currency revaluation disclosure import information to default judgment; in contumacy; in absentia; judgment by default resole dealer write-back; write-off reversion of reserves to accrue to to inure to the benefit of recovered (securities) coating revised review; revision Industrial Property Review court review repeal; set aside (contencioso) third party risk sequence alien's registration card rotary wheels crop diversification; crop rotation rollover; rollover debt packing list; shipping list deficit; deficiency breach; tear (naveg.) job rotation turnover rotation of shifts checklist personnel routines item; caption; heading; section; initial initialed initial

S.A. S.A.R. S.M. Britnico sabo em p sacado sacador sacar (cheque) sadio; estvel sagrado sacado sacador sacrifcio (ativos) saibam tantos quantos esta virem ou interessarem saibam tantos quantos esta virem que sada sada de recursos sala(s) sala de despachos salrio salrio de benefcio salrio de contribuio salrio educao salrio famlia salrio lquido salrio mensal salrio mnimo salrio nominal salrio por empreitada salrio por hora salrio substituio salrio utilidade salrios a pagar salrios bsicos salrios vencidos e vincendos saldar (vb) saldo saldo a favor saldo comercial positivo saldo compensado saldo credor saldo (de conta) disponvel saldo devedor saldo disponvel saldo remanescente salvaguarda salvaguardar salvaguardas salvo especificao em contrrio aqui contida

corporation stock acquisition rights Her Britannic Majesty powder soap; laundry detergent (ARI) payor; drawee (letra de cmbio) payee; drawer (letra de cmbio) to cash; to draw sound sacrosanct; hallowed drawee drawer sale to all whom these presents shall come or may concern, know that know all men by these presents that withdrawal; sailing (navio) outflow suite(s) judges chamber salary; wage the wage on which calculation of Social Security benefits is based under Decree No. 83080/79 wage which is the basis for application of the % of Social Security contribution education allowance family allowance net salary; take home payment monthly salary minimum wage money/nominal wage contractual wage hourly rate replacement salary wages or salary paid in kind rather than in cash; fringe benefits wages payable base wages salaries due and coming due to liquidate; to settle (a debt) balance credit balance trade surplus offset balance credit balance cash on hand debit balance; outstanding balance undrawn balance outstanding balance countervailing duty (GATT) to hold harmless against safeguards excepted as specified herein

salvo melhor juzo

salvo na medida em que salvo se sanar saneamento saneamento de meio circulante sanear a economia sanear um feito saque saque a descoberto saque vista saque emitido com vencimento superior a 60 dias de vista satisfazer saudoso se for o caso secretaria secretaria da justia e defesa da cidadania secretaria da receita federal secretaria de segurana pblica secretaria de estado dos negcios da fazenda secretaria de poltica de informtica e automao secretaria do estado dos negcios da justia secretaria do tribunal secretaria especial de informtica secretaria nacional de comunicaes secretaria para assuntos da Casa Civil secretrio(a) securitrio securitizao sede sede e foro sediada em So Paulo sediado seguimento seguintes (e) seguir o mesmo caminho segunda (2) via segundo turno (eleies) segurador segurana segurar preo seguro seguro contra greves seguro de pessoal seguro de ramos elementares seguro de responsabilidade profissional seguro de vida seguro desemprego seguro-desempenho seguro-fiana seguro-garantia

to the best of one's knowledge (and belief); at the best knowledgment; to the best of s.o. knowledge except to the extent unless to correct; to remedy (a default) remedy cash reconciliation to clean up the economy to render an interlocutory decision in the case drawdown (emprstimo); withdrawal; draft (papis); to cash (cheque); drawing overdraft cash draft long draft to meet late as the case may be office; bureau justice and citizenship defense office federal income office public security office state treasury affairs informatics and automation policy office state office for justice affairs secretary of the court special informatics office Brazilian Communications Office civilian household secretary (reunio ou assemblia) insurance broker; pertains to insurance securitization; demonetization; collaterization headquarters; principal place of business; head office; seat jurisdiction to be based in So Paulo with principal place of business; headquartered continuance et seq. to go the same way second copy runoff elections underwriter security; safety peg (vb) a price assurance; insurance insurance against strikes personnel insurance casualty insurance professional liability insurance life insurance unemployment insurance performance bond performance bond; legal insurance performance bond; performance guarantee; guarantee insurance

seguro imobilirio seguros a vencer seleo seleo de pessoal selecionar jurados sem causa sem efeito sem fins lucrativos (adj.) sem justificao razovel (adj.) sem prejuzo das outras multas cabveis

sem se restringir ao acima exposto sem soluo de continuidade semestralmente vencidos

semestre semovente semoventes sempre porm sempre que sempre que possvel seno vejamos senado sendo certo que sendo desconsiderados senha senhor senhor e legtimo possuidor senhor presidente senhora e legtima possuidora senhora presidente sensoriamento sentena sentena absolutria sentena arbitral sentena condenatria sentena declaratria sentena judicial sentena normativa sentena transitada em julgado sentena de impronncia sentena de pronncia separao separadamente seqestro ser aprovada ser atrelada ser auditada/auditorada ser convocado ser criado ser destitudo, demitido ser destitudo do cargo ser generalizado

title insurance maturing insurance payments gleaning selection of personnel to empanel a jury unjustified void nonprofit unreasonable means that a fine or penalty is provide for in the contract but other penalties may be levied by law or other authority without limiting the foregoing without interruption semi-annnualy; semi-annually in arrears (means paid, as interest, for the 6 months already passed) half; semester livestock animals; livestock but always whenever affordable basis (on an ...) hence, in this regard upper houseupper house; senate it being understood that no account being taken PIN (personal identification number) owner; proprietor lawful owner and holder Mr. Chairman proprietor and lawful owner Madam Chairman sensory court decision; judgment; verdict; decision acquittal arbitration award sentence to condemn; award-making decision; condemnation sentence declaratory judgment court decision ruling jugment made final and unappealable refusal to indict indictment removal severally impounding (bens); seizure (bens); attachment (bens); hijacking (plane); sequestration to be carried to be pegged to to be audited to be summoned to be contrived to be dismissed from a post to be dismissed of a post to be widespread

ser incisivo ser inserido ser liberado ser o presidente da mesa ser parte do contrato ser procedente ser rejeitada ser responsabilizado ser responsvel ser responsvel perante ... ser taxado serra circular para madeira com motor serra circular para metais (anodos) na prensa de extruso serra mecnica serto servente de obras serventia servio de consultoria servio de dvida servio de radiochamada mediante alocao de aparelho receptor servio diligente servio externo servio mdico servio personalizado servio prestado servios a terceiros servios de consultoria servios de consultoria empresarial servios de vigilncia servios pessoais servios pblicos servido servidor servidor de compartilhamento de arquivo servidor de emulao servidor pblico sesso sesso de (em) sesso de lavratura de testamento sesso pblica sesso/audincia reservada sesso; srie de assemblias setor setor imobilirio setor privado siderurgia sigilo sigiloso sigla signatrio simblica de cmbio

to carve at the joint to be placed in the agenda to be loosened to be chairman to be party to the agreement to be valid to be defeated; to be voted dow to hold responsible to be liable to be liable to to be taxed circular saw for wood with motor circular saw for metals (anodes) in extrusion press mecanical saw arid outback construction worker usefulness consultancy service debt service/servicing paging service standard of care (positivo); servitude (negativo) field service health service customized service service rendered services to third parties the consulting business advisory services security guard services personal services utilities; civil service easement (positive); right of way; servitude (negative) civil servant; functionary; government employee file sharing server gateway server civil servant sitting; session (uma srie de assemblias) on will execution ceremony open court closed-door session; closed-door hearing session business housing industry private sector steel metallurgy confidentiality; nondisclosure; trade secrets (s vezes) classified acronym signatory symbolic operation of exchange; token exchange transaction

simblico (adj.) similar (produto) simulao sinal sinal distintivo sinal distintivo da sociedade sinal distintivo licenciado sindicalistas sindicalizado sindicncia sindicato sindicato da classe Sindicato das Agncias de Propaganda sindicato de ambulantes/vendedores sindicato de empregados sindicato de trabalhadores Sindicato dos Trabalhadores nas Indstrias Metalrgicas, Mecnicas e de Material Eltrico sndico

token counterpart sham (transaction) down-payment; deposit identifier (marcas) corporate identifier licensed identifier union members unionized inquiry union; syndicate class union Advertising Agencies Union association of vendors Labor Union Labor Union

sinistrado (adj.) sinistro sistema de Bypass dos turbogeradores sistema de caixa sistema de compensao Sistema de Compensao Europeu sistema de informaes gerenciais sistema de negociao sistema de partidas dobradas sisudo situao situao comercial situao do caso situao financeira situao patrimonial situao regular sob a forma UEPS(*) sob censura sob compromisso sob encomenda sob medida sob pena de confisso sob pena de confisso quanto matria de fato

sob qualquer pretexto sob trfico de influncia/enriquecimento ilcito sobejar sobras sobras de campanha sobreestadia
(*)
UEPS - ltimo a entrar, primeiro a sair do estoque

Metalurgical, Mechanical and Electrical Material Manufacturer Workers Union receiver (depositrio); bankruptcy trustee; trustee (falncia); receiver-manager (falncia); sequestrator injured; damaged loss; occurrence; accident; casualty turbine bypass system (on a) cash basis clearance system Euro-Clear System management information system trading/dealing system double-entry account judicious status; location; circumstance business condition status of the case financial condition equity position; net worth; financial standing in good standing on a last-in first-out basis (inventories) guardedly; cautionsly; circumspectly under affirmation; under oath custom-made (adj.); to order to order under penalty of confession of judgment judgment by default, nihil dicit (on penalty of being considered to have confessed to a matter or fact, or to having committed the offense or to have acknowledged some allegation as true) on any pretext for graft; influence peddling to overabound; to be superfluous unsubscribed shares; unsold shares unexpected campaign funds demurrage

sobreloja sobressalente sobrestamento de qualquer andamento dos casos sobrestar sobretaxa scia-gerente sociedade sociedade afiliada sociedade annima sociedade civil sociedade coligada sociedade corretora sociedade decadente sociedade de capital aberto sociedade de capital e indstria sociedade de capital fechado sociedade de comando sociedade de economia mista sociedade de fato (casamento) sociedade de participao sociedade de pessoas sociedade em comandita por aes sociedade em comandita simples sociedade em conta de participao sociedade em nome coletivo sociedade fantasma sociedade inoperante sociedade por quotas de responsabilidade limitada sociedade resseguradora sociedade sem personalidade jurdica societrio (adj.) scio scio comanditado scio comanditrio scio de indstria scio inoperante scio majoritrio scio oculto scio ostensivo scio pessoa fsica scio pessoa jurdica scio principal scios participantes scio-fundador scio-gerente socorrer sofisticado sofrer novas redues software de encaminhamento de rede software de prateleira solicitao solicitao do corretor para que o investidor complete o depsito prvio

mezzanine spare part (peas) that no action has been taken in any of the presently existing cases to halt surtax; surcharge managing partner company; society; partnership affiliate company joint-stock company civil company associate company brokerage company; securities firm decaying society publicly-held company working partnership; capital and industry partnership; capital and working partnership closely-held company leading company mixed-capital company; government-controlled company common-law marriage venture capital company unilimited liability partnership limited partnership with share capital limited partnership special partnership; unincorporated joint venture general partnership dummy corporation dormant company "limitada" company; Brazilian limited liability company coinsurance company unincorporated organization corporate quotaholder; partner; member (clube) general partner limited partner working partner dormant company majority shareholder silent partner ostensible (apparent) partner individual quotaholder corporate quotaholder senior partner equity partners incorporator managing partner to redress; to bail out advanced to be pared even further routing software off-the-shelf software request; demand margin call

solidariamente responsvel solidariedade solidrio soluo de problemas solvncia som ambiente soma soma total sondagem sonegao sonegao fiscal sonegar impostos soprador soro de leite sorteio de prmios Sr. Presidente Sra. Presidente sub-procuradoria sub chefe subarrendamentos subconjunto subcontratao subcontratar subdelegao subjacente submeter submeter relatrio a subordinao hierrquica subordinado subornar suborno subscrever subscrio subscrito subseqentes modificaes subsidiar (vb) subsidiria subsidiria integral subsdio subsistncia (declaraes e garantias) subsistir substabelecimento substabelecer substabelecer poderes substituto (adj.) subveno subvenes oramentrias subvencionado subvencionar (vb) sucata de ao (met.) sucata de ferro e ao (met.) sucatear (vb) sucesso sucesso fiscal sucesso tributria

to assume joint liability joint liability; solidarity joint liability/responsibility problem solving creditworthiness; solvency background music sum total sum boring understatement tax evasion; dodging dodge taxes; evade taxes (to) blower whey prize raffle Mr. Chairman Madam Chairman deputy-attorney's office deputy head subleases subassembly hive-off to hive off; to subcontrac delegation underlying (agreement) refer to file report with subordination within an administrative hierarchy, or administrative subordination (labor law) dowline to bribe; pay off payoff; bribery; bribe to approve; endorse; subscribe for subscription; underwriting subscribed as amended to subsidize subsidiary wholly-owned subsidiary background information; subsidy survival to exist; remain; endure; survive delegation of powers; substitution to delegate subgrant powers (to) acting; alternate subsidy budget grant subsidized to subsidize steel scrap ferrous scrap to undermine; to sap succession succession tax "tax sucession" (but first explain what it is creditors of a company that has been bought out

sucesso universal sucesso do pedido sucumbncia sucursal sujeito taxao sujeito passivo sumrio sumrio de principais termos (St. Exch.) sumarssima smula superao superar supervit supervit comercial superfaturamento superficirio superintendente superintender superior a Superior Tribunal de Justia Superior Tribunal Militar supervenincia passiva superveniente supervisor de fbrica suplente suplicado suplicante supor suportar (peso) suporte; apoio suporte de deciso suporte fsico suposto supra Supremo Tribunal Federal suprimir sursis surpreender surto; fase suspeio (de um juiz) suspeito (Dir. Proc. Penal) suspender suspensa (reunio, assemblia)

suspenso suspenso de cido glutmico suspenso de instncia sustao sustao de cheque sustao de protesto sustar sustentao oral sustentar contra

are entitled to go after their credits by resorting to the new company owners. general succession outcome of the claim loss of suit main branch dutiable victim resum; abstrat; table of contents term sheet summary proceeding precedent precedent to weather surplus trade surplus (to pile up) overpricing tenant supervisory boardmember to direct in excess of; greater than Superior Court of Justice superior military court undisclosed liability new (sometimes) foreman deputy; alternate; substitute respondent petitioner to assum to bear bulwark decision support physical medium purported above federal supreme court; supreme court (USA) to delete suspension of sentence to startle bout; soaring; onset; outbreak recusation suspect to be adjourned; to stop payment (cheque) adjourned (usada para perodos mais longos, como por exemplo, de um dia para outro); recessed (usada para um curto perodo de tempo, por exemplo, para lavratura de ata) continuance; adjournment (reunio) glutannic acid suspension supression of actions stay; injunction stop payment suspension of protest to halt; suspend; stay; arrest oral argument assert against

sustentar; apoiar (vb)

to maintain; to assert; to uphold; to underpin

tabela tabela de incidncia do IPI tabela progressiva tabelio tablita talude tambores tanque com agitador para fluxo, em inox tanque de ao tanque de coliso a r (naveg.) tanque de coliso avante (naveg.) tanque de lastro (naveg.) tanque de terra tanque em polipropileno tapar o sol com a peneira tarefas; atribuies Tarifa Aduaneira do Brasil (TAB) tarifa de manuteno tarifa uniforme tarifao tarifas aduaneiras tarifas alfandegrias tarugadeira taxa taxa vista taxa administrada taxa de adeso taxa de arquivamento taxa de captao taxa de compromisso taxa de convenincia taxa de crescimento taxa de expediente taxa do imposto de renda taxa de juros taxa de licena taxa de melhoria de portos taxa de perda de fregus taxa de permanncia taxa de remunerao taxa de renovao da Marinha Mercante taxa de sobrestadia taxa do dia taxa horria Taxa Interbancria de Londres Taxa Interna de Retorno (TIR) taxa judiciria Taxa Libor taxa limite taxa preferencial taxa registrada taxa sobre estadia taxao taxar

tariff table of IPI tax rates graduated rate notary public deflationary factor floodbanks drums tank with agitator for flow, stainless steel tank after-hold forward-hold ballast tank shoretank polypropilene tank to deny bad news assignments Braziliam Customs Tariff maintenance fee standard rate price hike customer charges custom duty viser charge; fee; rate spot rate managed/official rate commitment fee registration fee offer rate facility fee convenience rate rate of growth handling charge income tax rate interest rate license fee port improvement fee churn rate maintenance fee yield rate merchant marine renovation fee demurrage fee spot rate hourly fee libor internal rate of return judicial free libor ceiling rate prime rate official rate demurrage dutiability to levy (taxes); to assets

taxas de crescimento comparveis aos pases asiticos taxas de servios pblicos tcnico de contabilidade telefonia telegrama telex chaveado telex cifrado televiso por assinatura tm entre si justo e contratado tem seu sucesso j comprovado temerrio temperamento tempestividade tempestividade de recurso tempo de casa tempo de conversao tempo de execuo tempo hbil tempo inoperante tempo opervel tempo previsto para carregamento (E.T.C.) tempo previsto para chegada (E.T.A.) tempo previsto para partida (E.T.D.) tempo previsto para zarpar (E.T.S.) temporrio tendncia tenho dito tenor tenso teoreticamente teoria da aparncia ter conhecimento ter direito a ter xito com a reforma ter f pblica ter fins lucrativos ter vista (de processos) terceirizao terceiros terceiros no relacionados terminar (sent. tempo) trmino; expirao termo termo de abertura termo de acordo termo de acordo extrajudicial termo de anuncia termo de aprovao termo de audincia termo de fechamento termo de iseno de responsabilidade termo de posse termo de responsabilidade

Asian-style growth rates assessments utility accounting officer telephone services cable; telegram key/tested telex tested telex pay television witness; in witness whereof to have a proven record spurious temperance timeliness; seasonably; timely; timeliness of ann appeal timeliness of an appeal time on the job air time early watch service system within the legal time frame downtime uptime E.T.C. (estimated time of cargo) E.T.A. (estimated time of arrival) E.T.D. (estimated time of departure) E.T.S. (estimated time of saling) transient trend I rest my case ... term stress conceibably apparent authority doctrine cognizant of all terms ... to be entitled to to make a go of a reform to have full faith and credit operate for profit to request the case records for examination outsourcing; subcontracting third parties unrelated thir parties to expire expiration (contrato) instrument; duration instrument of opening settlement agreement out-of-court settlement instrument of agreement; instrument of consent; instrument of concurrence instrument of approval transcript of hearing instrument of closing disclaimer instrument of investiture liability commitment; declaration of acceptance of liability

termos de aprovao terreno quitado terrenos tesouraria tese acadmica tesoura para cortar solda em barra extra pura testa de ferro testada testador testamenteiro teste de aptido teste de inteligncia testes de comissionamento testes de desempenho testes de personalidade testes psicolgicos testemunha apresentada testemunha de acusao testemunha de defesa testemunha instrumentria testemunha ocular testemunhar (vb) testemunho teto mximo permitido txtil no entrelaado timbre de escritrio tipicidade

tipificar tipo de documento contratual tirar o mato, limpar, expulgar titular titular de domnio titularidade titularidade integral ttulo (patente) ttulo a curto prazo ttulo a longo prazo ttulo a pagar (bancos) ttulo a receber ttulo ao par ttulo ao portador ttulo aquisitivo ttulo bom e negocivel ttulo bom e vlido ttulo cambial ttulo cambirio ttulo caucionado ttulo conversvel em aes ttulo da dvida externa brasileira ttulo de crdito ttulo de dvida

termos of approval discharged land plots treasury dissertation scissors for cutting extra pure bar welding straw man; fronting company dividing line with the street testator; bequeather executioner; executor aptitute test intelligence test comissioning test performance tests personality tests psychological tests witness in person witness for the prosecution witness for the defense witness by proxy eye witness testify testimony ceilings nonwoven letterhead typicity (means the perfect correspondence between the conduct of the agent and the conduct described by law) to deem; to exist type of contractual document to weed out holder; owner; full professor (univ.); holder of an account (conta) with/holding title to ownership (= direito de propriedade); holding; fee property fee simple certificate; heading; note; security; bill; bond short-term note long-term bond note payable bill receivable par bond bearer instrument deed of title good and marketable title good and marketable title (posse); good and negotiable instrument (obrigao) negotiable instrument exchange draft escrowed security convertible bond deposit facility agreement (DFA) instrument of credit; market security; bond; security instrument of indebtedness

ttulo de dvida pblica; ttulo pblico ttulo de dvida lquido e certo ttulo de habilitao ttulo de propriedade ttulo de renda fixa ttulo de renda varivel ttulo do cargo ttulo do tesouro ttulo executivo ttulo executivo judicial ttulo executrio ttulo honorfico ttulo mltiplo ttulo negocivel ttulo patrimonial ttulo proprietrio ttulo pblico ttulo singular ttulo universitrio ttulos detidos em nome do corretor, em vez do nome do investidor ttulos e valores mobilirios ttulos em carteira ttulos garantidos ttulos negociveis ttulos nominativos ttulos pblicos tocar todo tolerncia tolerar tomada de deciso tomada de preos tomador tomador de crdito tomar posse tomar uma atitude tombado tombamento tonelada curta (907,2 kg - S.T.) tonelada longa (1.016 kg - L.T.) tonelada mtrica (1.000 kg - M.T.) tpicos torneira de inox torno torno mecnico torpeza torre torre de sondagem ou perfurao total das aplicaes total das origens total do ativo total do passivo total listado

government bond net and certain/accurate instrument of indebtedness professional license deed of property fixed-income security variable-income security job title exchequer bill execution instrument; collective document judicial execution instrument collective document joint honors multiple share certificate negotiable instrument membership; membership share (stock exchange) membership share government bond single stock certificate university degree street name equity; bond and note portfolio secured notes negiatiable instruments registered securities government bonds to devolve upon (succession) each such forbearance; waiver; allowance to waive; forbear decision making price survey borrower; insured (de seguro) applicant for the credit to take office to bite the bullet certified as a historic structure act by which property is preserved as a historical site or having cultural value short ton; net ton (S.T.) L.T. (longo ton, gross ton) Metric ton (M.T.) bullet points stainless tap lathe power lathe moral turpitude pylon derrick total applications total sources total assets total liabilities overall amount

totalidade do avenado trabalhador assalariado trabalhador autnomo trabalhador avulso trabalhador braal trabalhadores externos trabalho trabalho alternado aos sbados trabalho em equipe trabalhos forados trao traos de personalidade tradio tradio cadastral traduo traduo gratuita traduo livre tradutor juramentado trfico de drogas trfico de influncia trfico de informaes tramitao trmite transao transao a termo transao de boa-f transao entre partes independentes transaes imobilirias transacionar transbordo transferncia transferncia de fundos a descoberto transferncia eletrnica de fundos transformador para solda transformador retificador transgresso voluntria transgressor transigncia transigente transigir transitar em julgado trnsito em julgado transitou em julgado transmisso transmitido (bem imvel) transparncia transparente transportado (de uma folha para outra) transportador transportar um saldo transporte transporte areo transporte ferrovirio transporte gratuito

entire agreement salaried worker (as opposed to worker on commission) independent contractor; self-employed worker freelance worker manual worker fiel stabb task working every other saturday team work hard work drive character traits tradition; delivery recorded history translation free tranlation free translation official/certified translator drug trafficking influence peddling peddling handling; development; procedure progress settlement; business; compromise hedging transaction arm's length transaction arm's length transaction conveyancing to trade transhipment transfer overdraft wired funds transformer for welding rectifier transformer wilful misconduct tortfeasor; wrongdoer compromise compromising party to compromise; to come to an agreement; to waive become final and unappellable res judicata final decision not subject to appeal; is unappealable conveyance conveyed rectitude open and aboveboard brought forward carrier carry over a balance (to) carryforward air transportation railway transportation free transportation

transporte martimo trasladado em seguida traslado tratado de bitributao trataviva amigvel tratativa de acordo tratativa; acerto tratar; abordar travar travessa trazer treinar trefila trefila com 2 velocidades - p/ bobinar carretis de 20 kg. (esta parada) trefila manual trefiladeira modelo ... trefiladeira nacional trgua de preos treinamento treinamento de superviso treinamento inter-departamental (marketing) treinamento no trabalho treinamento prtico trplica (Dir. Proc. Penal) trespasse de estabelecimento tribunal tribunal arbitral tribunal de alada tribunal de circunscrio tribunal de contas Tribunal de Contas da Unio tribunal de justia tribunal de recursos tribunal do juri tribunal eleitoral tribunal federal de recursos tribunal pleno tribunal regional do trabalho tribunal regional eleitoral tribunal regional federal tribunal regional militar tribunal superior do trabalho tribunal superior eleitoral tribunais do trabalho tribunais eleitorais tribunais militares tributao; contribuio tributao reflexa tributar tributvel tributo Tributos Federais (TF)

maritime transportation certified copy made immediately ferry-flight; first certified copy income tax treaty friendly or amicable negotiation arrangement for settlement arrangement; procedure; negotitaion to deal with to lock; join; bar byroad calculate train (to) wiredraw double speed wiredraw to wind 20 kg coils (stopped) manual wiredraw wiredrawing machine national wiredrawing machine price letup; price respite training supervisory training cross-training on the job training hands-on training defense's rebuttal; second reply; rejoinder succession of establishment court; superior court; higher court; second instance court court of arbitration second instance court; higher court circuit court public finance court federal/union accounts tribunal superior court; state appeals court; court of appeals (2nd instance) appellate court; court of appeals; also appelate court jury court electoral court appellate court; federal court of appeals full session regional labor court regional electoral court regional federal court regional military court superior/higher labor court superior electoral court labor tribunals electoral tribunals military tribunals assessment; taxation presumed taxation to levy (taxes); to assets dutiable; taxable duty; tax Federal Tax

Tributos Mobilirios (TM) trinio trifsico trimestre trinca (naveg.) troca trocar (moeda) trpico mido trust tubulaes (genrico) tudo assistiam (a) tumultuar turbao turma (de juzes) turmas turno da noite turno de trabalho turno diurno; turno do dia turnos tutela tutela especfica tutelas TV por assinatura

Real Estate Tax three years three-phase quarter crack; fissure switch exchange to tropical wetlands testamentary trust pipelines present throughout to disturb adverse possession panel shifts night shift shift day shift shifts guardianship; relief; court protection specific performance guardians pay TV

ultrapassar um crdito um lide unio federal nicos scios unidade (da Federao) unidade de conta unidade de desbaste (met.) unidade de embalagem unidades da federao unificar universal universalidade de rendimentos urbanizao usando as atribuies que lhe so conferidas usinagem uso capio uso indevido uso manso e pacfico usufruir usufruto utenslios utenslios domsticos til utilidade pblica utilidades utilizao de informaes privilegiadas utilizar (recursos)

overpass a credit (to) lead (as in newspaper) federal government sole quotaholders political divisions and subdivisions (estados, distrito federal e municpios) unit of account roughing mill; slabbing mill packing unit political subdivisions consolidate flat worldwide income urban renewal to authority vested in him by machining adverse possession misuse uncontested use enjoy enjoyment; usufruct wares household appliances useful public interest; eminent domain implements insider trading enlist

... vias do mesmo teor e forma via vaga vaga de garagem vale brinde/achou ganhou vale tudo vale postal vale-refeio vale-transporte valer-se de validao de testes validade vlido valor valor a contento valor a prazo valor acima do nominal valor agregado valor base do arrendamento valor bloqueado valor comercial valor consignado valor contbil valor da causa valor da remunerao por cpia valor de alada valor de balano valor de cotao valor de face valor de fatura valor de liquidao forada valor de mercado valor de mercado global de uma ao valor de resgate valor de resgate em dinheiro valor de sucata valor declarado valor do patrimnio valor do patrimnio lquido valor dos ativos para fins de imposto de renda federal valor em garantia valor fixo (fat.) valor histrico valor ingressado valor integral valor justo valor mobilirio valor monetrio valor nominal valor par valor patrimonial

counterparts of equal form and counterpart opening; vacancy parking space instant prizes ultimate bright (judo); free-for-all postal money order meal voucher transportation ticket to resort to; to avail oneself of test validation currency; validity; effectiveness good worth; value; amount/sum (em dinheiro) sale on approval sale on account above par added value base rent float market value face value book value; carrying value value of the matter in controversy value of remuneration by copy value assigned to case by the lawyer for the claimant book value quoted value face value invoice value break-up value fair value; market value float surrender value; cash surrender value cash value scrap value stated value equity value net worth basis (accounting) value as security retainer fee the value to date, unadjusted for monetary correction inflow full amount fair value; market value security security face value par value equity value

valor patrimonial de aes valor residual valor residual a balancear valor retido valor total valor tributado valor venal valorao (bidding) valores (em geral) valores dedutveis valores mobilirios; ttulos de crdito valorizao (no mercado) valorizar vantagens vapor do processo vara vara cvel vara cvel estadual vara cvel federal vara de famlia vara de famlia e sucesses vara de menores varo varejista variao variao cambial variao do capital circulante lquido variao monetria ativa variao monetria passiva variaes monetrias lquidas variando vazo vazo de recursos veicular veculo vencendo-se a 1 parcela vencedor da concorrncia vencer vencido vencido postecipadamente vencido (aluguel) vencimento vencimento antecipado vencimento do principal vencimento integral no final vencimento mdio ponderado venda a contento venda a descoberto venda a prazo venda a prestaes venda a termo venda a vista venda casada/condicionada

equity value of shares residual amount unrecorded residual amount holdback amount aggregate amount tax owed assessed value specifications amounts allowable deductions securities appreciation to appreciate privileges (shareholders); benefits; advantages process steam district court; lower court circuit court (USA); lower civil court (estadual) court of 1st instance federal circuit court (USA) court of family justice lower family and succession court lower juvenile court male claimant retailer fluctuation exchange gain variation net current asset variation exchange gains exchange losses net monetary variations in the range outlet outflow to disclose; to circulate past due medium (media) the first installment shall be due on winning bidder to mature; become due; come due overdue (adj.); accrued; outstanding; expired; matured in arrear the rent shall be paid in arrear by the day of the following month maturity; due date; expiration of line; expiration date (bolsa); maturity date; settlement date early maturity; acceleration principal maturities bullet maturity weighted average life to maturity sale on approval short sale; to sell short installment sale; sale on account; forward sale (bolsa) installment sale futures sale cash sale; spot sale tie-in sale

venda com reserva de domnio venda judicial venda por atacado vendedor/embarcador entrega mercadoria no costado do navio, no sendo responsvel pelas despesas de embarque (F.A.S.) vendedor ambulante vendedor de opo de venda vender a contento venha a... ventilador de coluna marca ____ verba de aprimoramento verba de propaganda verba de sucumbncia verbas verbas rescisrias verbas trabalhistas verbete veredito verso verso de parcela do patrimnio verso juramentada version verso verses (programa de computador) verter (o valor do patrimnio) verter para verticalizao verticalizar (concentrar toda a produo) vestibular vestir a camisa via via area; carta area registrada via transversal viabilidade viabilizar viajar para o exterior vivel vice-presidente viciado vcio formal vcio oculto vcio redibitrio vida til vida til estimada vide anverso vide verso vigncia vigncia e prazo vigente vigilncia vigilncia sanitria vigor (em) vinagre de cidra (farm.)

conditional sale sale by order of the court wholesale

F.A.S. (free allongside ship) street vendor put option seller sale on approval may communicate ____ brand column fan advanced training (cost) advertising allowance burden of defeat monies severance pay labor amounts clause; item verdict return; transfer transfer of part of the assets official translation verso overleaf release level convey the equity value convey to vertical integration verticalize college entrance examination; Scholastic Aptitude Test (SAT) to be a company man counterpart first class mail indirect feasibility to obtain to travel overseas feasible deputy chairman flawed formal defect latent defect redhibitory vice useable life; useful life estimated service life see face see overleaf effectiveness; validity; force; legality effectiveness and term prevailing (legislation); in force on (date); actual; present surveillance sanitation of full legal; in effect cider vinegar

vincendo vinculao vinculado vincular vinculativo vnculo vnculo contratual vnculo empregatcio vnculo jurdico vnculo trabalhista vinda de tcnico ao Brasil vinhoto violao; descumprimento; infrao violao de sigilo violao do dever de vigilncia violar violar fiana violar lei violncia fora de controle vir com boas intenes visa visa julgar visar (vb) vistas visto visto (em documento) visto de imigrao visto permanente vistoria vistos vitaliciedade dos juzes vitalcio (adj.) viva-voz (prego) vocao vogal (justia do trabalho, pessoa que defende algo) volume ar volume pesado vontade das partes votar a favor votar de acordo com o n de suas aes voto voto aberto voto condutor voto contrrio voto de agradecimento voto de desempate voto de louvor voto de minerva; voto de qualidade; voto de desempate voto do relator voto em branco

coming due; falling due; maturing; receivable; accruing entailment; commitment; quasi-escrow; compling; linkage entailed; earmarked; linked to tie in; to peg binding collateral contractual bond employment bond; employment relationship; ties legal bind employment bond sending of technician to Brazil alcohol destillery waste infringement; breach; violation breach of confidentiality breach of duty to take care?? breach; contravene to jump bail to contravene the law; breach; break the law; infringe uncontrolled violence come with clean hands seen and agreed; agreed to and accepted seeks the ruling of to certify; to countersign; stamp; seeking; to target; to review for approval inspection (request...) agreed to and accepted; acknowledged and accepted by; acknowledged and agreed to having examined, passed (but not necessarily approved); acknowledge immigrant visa lawful permanent residency; permanent visa inspection case record examined the Judges serve for life for life; life open outcry intended use advocate air volume heavy lift volition of the parties to vote for vote is shares in favor of vote; opinion (dos juzes num acrdo) viva-voce vote vote of the reporting judge dissenting opinion vote of gratitude; vote of thanks casting vote vote of approval; vote of praise casting vote vote of the reporting judge blank vote

voto em separado voto favorvel voto majoritrio voto mltiplo voto nominal voto plenrio voto plural voto secreto voto unnime (v.u) voto vencedor voto vencido

separate ballot affirmative vote plurality vote multiple vote viva-voce vote opinion en banc plurality vote; plural vote voting by secret ballot unanimous vote majority opinion dissenting opinion

zelar por zero coupon bond zero coupon bond de primeira linha zona zona franca zona intermediria zona rural zona urbana zoneamento zpe

to make effort to see that; to ensure that zero coupon obligation triple-A zero coupon obligation territory (if possible) free-trade zone buffer zone rural zone within city limits zoning and export platform