Idea Transcript
08ZZ£ The Glosario World del Bank Banco Glossary Mundial
English-Spanish Ingles-Espanol Spanish-English Espanol-Ingles
The World Bank Washington, D.C., U.S.A. Copyright © 1996 The International Bank for Reconstruction and DevelopmentfThe World Bank Banco Internacional de Reconstrucci6n y FomentolBanco Mundial 1818 H Street, N.W. Washington, D.C. 20433, U.S.A. All rights reserved Reservados todos los derechos First printing April 1996 Primera impresi6n: avn1 de 1996 Manufactured in the United States of America Hecho en los Estados Unidos de America
Library of Congress Cataloging-in-Publication Data The World Bank glossary: English-Spanish, Spanish-English Glosario del Banco Mundial : ingles-espanol, espanol-ingles. p. cm. ISBN 0-8213-3595-2 1. Economics-Dictionaries. 2. English language-Dictionaries Spanish. 3. Economics-Dictionaries~Spanish. 4. Spanish language-Dictionaries~English. 5. Finance-Dictionaries. 6. Finance-Dictionaries-Spanish. 7. World Bank-Language Glossaries, etc. I. World Bank. HB61.W615 1996 330' .03-dc20 96-10217 CIP Table of contentsllndice de materias Foreword ................................................................................................ iv Prefacio .............................................. ..................................................... v English-Spanish Glossary/G/osorio ing/es-espaifo/ ................................... 1 Spanish-English Glossary/G/osorio espaifo/-ing/es ............................... 245 Wodd Bank Glossary Foreword This edition of the World Bank Glossary has been revised and expanded by the Terminology Unit of the Bank's Translation, Interpretation and Conference Services Division, in close collaboration with the English and Spanish Translation Sections. The Glossary is intended to assist the Bank's translators and interpreters, other Bank staff using Spanish in their work, and free-lance translators and interpreters employed by the Bank. For this reason, the Glossary contains not only financial and economic terminology and terms relating to the Bank's procedures and practices, but also terms that frequently occur in Bank documents, and others for which the Bank has a preferred equivalent. Although many of the terms, relating to such fields as agriculture, education, environment, housing, law, technology and transportation, could be found in other sources, they have been assembled here for ease of reference. Conunents and suggestions from users will be most welcome and should be addressed to: Terminology Unit Translation, Interpretation and Conference Services Division World Bank 1818 H Street, N.W. Washington, DC 20433 USA Glosario del Banco Mundial Prefacio Esta ediciOn del Glosario del Banco Mundial ha sido revisada y ampliada por ]a Unidad de Tenninologia de ]a DivisiOn de Servicios de Traducci6n, Interpretacion y Conferencias del Banco, en esttecha colaboraci6n con ]as Secciones de Traducciones a1 Espaiiol y a1 Ingles. El Glosario tiene par objeto seIVir de ayuda a los traductores e inteIpretes del Banco. a otros funcionarios que utilizan el idioma espaiiol en su trabajo, y a los traductores e interpretes independientes que el Banco contrata. Por esta raz6n, el Glosario contiene no sOlo tenninos financieros y econ6micos y expresiones relacionadas con los procedirnientos y pril.cticas del Banco. sino tambien algunos vocablos que suelen emplearse en sus documentos. asi como otros para los cua1es se prefiere una detenninada traducci6n. Aunque muchos tenninos -propios de esferas como agricultura, educaci6n, medio ambiente, vivienda. derecho. tecnologia y tnmsportes- pueden encontrarse en otras :fuentes. se han incluido aqui para &cilitar ]a consulta. Se agradece a los usuarios que envien sus comentarios y sugerencias a:
Tenninology Unit Translation, Interpretation and Conference Services Division World Bank 1818 H Street, N.W. Washington, D.C. 20433 BE.UU. English-Spanish Glossary Glosario ingles-espaiiol Depreciation at a higher than usual rate in the early years of an asset's life and a lower than usual rate in the later years of its life. -A accelerated recall [MOV] reintegro acelerado "II:' loan prestamo "A" accelerated recovery Standard World Bank loan. recuperacion acelerada Recovery of currency used in lending operations abatement technologies subject to maintenance or value. Recovery is teemcas de reduccion de la contaminacion accelerated at the request of the member, provided Technologies designed to reduce (but not that such recovery does not result in a material eliminate) the amount of pollutants released into reduction of the sum of repurchases. the environment, e.g. from a factory. acceleration of maturity (of a loan) [mRD] above quota aceleracion, adelanto del vencimiento por encima de la cuota Declaration by a lender that the outstanding principal is due and payable immediately, together above the line (item) with the interest due, following non-compliance (partida) ordinaria with loan covenants. A customary balance-sheet or revenue-or-expense position in a financial statement as compared to a acceptance, accepting house [UK] below the line item. casa de aceptaciones Merchant bank in the u.K. specializing in absolute poor accepting bills or eIchange. personas, grupos que viven en la pobreza absoluta acceptance; bank acceptance; banker's acceptance Those with an average annual per capita income of aceptacion banearia less than that needed to pay for a minimum A bill or exchange which has been accepted by a consumption basket, based on the food necesary banker. for a recommended calorie intake, and for nonfood needs, consistent with the spending patterms of the acceptance rate (by beneficiaries of a project) poor. This rate will vary from country to country. tasa de aceptacion absorptive capacity accession capacidad de absorcion aceesion; adhesion; introduccion [agricultura] abstract (of a publication) accommodation type extracto tipo de alojamiento academic research accountability jnvestigacion academica responsabilidad; rendicion de euentas accelerate a loan accounting see also accrual (basis) accounting; engir el reembolso anticipado de un prestamo; business accounting; cost accounting; current cost engir el reembolso de un prenamo utes de su (value) accounting; double entry accounting; full vencimiento cost accounting; general price level accounting; inflation accounting; job order accounting; accelerated depreciation management accounting; managerial accounting; depreciacion acelerada, decreciente single-entry accounting; social accounting matrix; standard cost accounting; stock accounting 4 accounting entries~ entries accrual (basis) accounting uientos (contables) eontabiJidad en valores devengados; The record of a transaction in a book of accounts. eontabilidad segUn registro de derecbos adquiridos u obligaciones contraidas accounting period A form of accounting wherein all transactions are periodo contable; ejerdcio eontable recognized and recorded at the time income is earned or expenditures are incurred, irrespective of accounting practices whether or not casb is paid or received. prActicu contables accrual rate accounting price tasa de acumuladon precio de cuenta The rate at which interest is accrued. In pensions, A price used for accounting purposes (i.e. not a the rate at which benefits accrue. market price). Often used synonymously with shadow price. accruals acumuladones [acreencias; obJigaciones] accounting procedure Revenues and expenditures recognized as earned me.ooo, procedimiento contable, de or incurred and recorded in the '-mancial contabilidad statement of the periods to which they relate. accounting rate of interest - ARI accrued depreciation; accumulated depreciation tipo de intere. contable - TIC depreciacion acumulada Discount rate used to convert future values of The total depreciation suffered by an asset or asset benefits and costs into equivalent present values. group, based on customary or fairly determined rates or estimates of useful life. accounting ratio relatiOn de cuenta accrued income Ratio of accounting price to market price of a ingresos devengados, acumulados good. Income earned but neither received nor past due. accounting unit accrued interest - AI unidad contable intereses devengados, acumulados A business enterprise or other economic unit for Interest earned but not yet due and payable. which a system of accounts is maintained. accrued liabilities accounts payable pasivo acumulado cuenw por pagar An amount of interest, wages or other expenses Amounts due and payable to third parties for recognized or incurred but not paid. goods and/or services purchased for which payments have not been made. accrued loan commissions comisiones devengadas, acumuladas sobre accounts receivable~ receivables prestamos cuenw por eobrar Loan commissions earned but not paid. Amounts due from others within one year of report date for goods and/or services sold in the normal accumulated depreciation see accrued depreciation course of business, but for which payment(s) have not been receiVed. accumulated profit [accounting] utiUdades acumuladas accrual see nonaccrual status; overaccruals achievement see educational achievements 5 achievement tests [education] active loan pl1lebas de aprovecbamiento, de progreso prestamo activo escolar, de rendimiento; edmenes A loan on which disbursement is still being made. Test for measuring learner's present ability in a particular SUbject or skill (as opposed to his activity brief [EDI] potential ability). resumen de actividades previstas; sinopsis de actividades (no relacionadas con proyectos acid deposition especificos) depositos acidos actual costs acid rain cottos efectivos, reales lIavia acida Amounts determined on the basis of costs incurred as opposed to forecasted costs. acid-test ratio; liquid ratio; quick ratio relacion activo disponible-pasivo corriente actual figures The standard mRD definition is the ratio of cash cifras efectivas plus marketable securities plus accounts receivable plus other amounts readily convertible actuarial lump sum into cash to current liabilities. Other definitions monto global actuarial include ratio of current assets less inventories to current liabilities. ratio of quick assets to ad valorem (customs) duty current liabilities. ratio of cash plus near-cash derecbo (aduanero) ad valorem assets to current liabilities, and ratio of cash plus A tax: or duty levied as a given proportion of the accounts receivable plus the market value of value of a commodity or service. It grows with selected investments to current liabilities. inflation. ACP countries [Lome Convention] adaptive research paises ACP (Mrica, el Caribe y el Pacifico) invcstigacion con fines de adaptacion European Union countJy classification, consisting Research which adapts to local conditions. of countries that have established a cooperation scheme (the Lome Convention) with the European additionality Union. Consists primarily of the former colonies adicionaUdad of the European Union members. Used to refer to the provision of extra loan flows to developing countries. acquired immune- 88fi2479 Aparrado PoSla122·660 Tr.I: (1) 347·49B2 Colombo 2 Tourle Road. A"'bennle 14060 H,lp,". Fax. [11347·0264 Tel: (1) 31105 P.O. 80x ~T125 CAIIAOA FINlAND IRElAND Mexico OJ, Fax: (1)432104 Soulhenon Renoul PubU,hlnQ Co. Ud. A'aleeminen Klrjakauppa Governrncnt Supplies Agency Tel: (51 006·001 1 ROMANIA Harare 1294 Atvoma Ro.d P.O. 80x 23 Difig an ISol~thair Fax' (5) 006·0386 Cnmpani De Uhrafil BI.curesU S A. SWEDEN Tel: (4) 662711 Otlawa, Onl,rlo KI B3W8 FII",00371 Iilllsin" 4 5 HarCOlIr1 Road Sfr Upsr.ani no. 26, sector J F.illes Cuslomer Service Fax: (4) 662716 Tel: 61H4f.4333 Tel; (0) 11141 Dublin 2 NETHERlANDS Bllcharesl Regerill