Capítulo 4: Análisis del método constructivo utilizado en la remodelación del
4.5 Vigas longitudinales y transversales
capitalist
capitalist /kpit(ə)list/ adjective work- ing according to the principles of capitalism
쑗 the capitalist system 쑗 the capitalist coun-
tries or world
capitalist economy
capitalist economy /kpit(ə)list i|
kɒnəmi/ noun an economy in which each person has the right to invest money, to work in business, and to buy and sell, with no restrictions from the state
capital lease
capital lease /kpit(ə)l lis/ noun a lease that gives the lessee substantial prop- erty rights
capital levy
capital levy /kpit(ə)l levi/ noun a tax on the value of a person’s property and pos- sessions
capital loss
capital loss /kpit(ə)l lɒs/ noun a loss made by selling assets. Opposite capital gain
capital maintenance concept
capital maintenance concept /kpit(ə)l meintənəns kɒnsept/ noun a concept used to determine the definition of profit, that provides the basis for different systems of inflation accounting
capital market
capital market /kpit(ə)l mɑkit/ noun an international market where money can be raised for investment in a business
capital outlay
capital outlay /kpit(ə)l aυtlei/ noun same as capital expenditure
capital profit
capital profit /kpit(ə)l prɒfit/ noun a profit made by selling an asset
capital project
capital project /kpit(ə)l prɒdekt/ noun a large-scale and complex project, often involving construction or engineering work, in which an organisation spends part of its financial resources on creating capac- ity for production
capital ratio
capital ratio /kpit(ə)l reiʃiəυ/ noun same as capital adequacy
capital rationing
capital rationing /kpit(ə)l rʃ(ə)niŋ/ noun restrictions on capital investment, the result either of the internal imposition of a budget ceiling or of external limitations such as the fact that additional borrowing is not available
capital reconstruction
capital reconstruction /kpit(ə)l rikən|strkʃən/ noun the act of putting a company into voluntary liquidation and then selling its assets to another company with the same name and same shareholders, but with a larger capital base
capital redemption reserve
capital redemption reserve /kpit(ə)l ri|dempʃən ri|zv/ noun an account required to prevent a reduction in capital, where a company purchases or redeems its own shares out of distributable profits
capital reorganisation
capital reorganisation /kpit(ə)l ri|
ɔənai|zeiʃ(ə)n/ noun the process of
changing the capital structure of a company by amalgamating or dividing existing shares to form shares of a higher or lower nominal value
capital reserves
capital reserves /kpit(ə)l ri|zvz/ plural noun 1. money from profits, which forms part of the capital of a company and can be used for distribution to shareholders only when a company is wound up. Also called undistributable reserves 2. the share capital of a company which comes from selling assets and not from their usual trading
capital shares
capital shares /kpit(ə)l ʃeəz/ plural noun (on the Stock Exchange) shares in a unit trust which rise in value as the capital value of the units rises, but do not receive any income (NOTE: The other form of shares in a split-level investment trust are income shares, which receive income from the investments, but do not rise in value.)
capital stock
capital stock /kpit(ə)l stɒk/ noun 1. the amount of money raised by a company through the sale of shares, entitling holders to dividends, some rights of ownership and other benefits 2. the face value of the share capital that a company issues
capital structure
capital structure /kpit(ə)l strktʃə/ noun the relative proportions of equity capi- tal and debt capital within a company’s bal- ance sheet
capital surplus
capital surplus /kpit(ə)l spləs/ noun the total value of shares in a company that exceeds the par value
capital tax
capital tax /kpit(ə)l tks/ noun a tax levied on the capital owned by a company, rather than on its spending. 쒁 capital gains tax
capital-to-asset ratio
capital-to-asset ratio /kpit(ə)l tυ set reiʃiəυ/, capital/asset ratio noun same as capital adequacy
capital transactions
capital transactions /kpit(ə)l trn|
zkʃ(ə)nz/ plural noun transactions affect- ing non-current items such as fixed assets, long-term debt or share capital, rather than revenue transactions
capital transfer tax
capital transfer tax /kpit(ə)l trnsf tks/ noun in the United King- dom, a tax on the transfer of assets that was replaced in 1986 by inheritance tax
capital turnover ratio
capital turnover ratio /kpit(ə)l tnəυvə reiʃiəυ/ noun turnover divided by average capital during the year
capital widening
capital widening /kpit(ə)l waid(ə)niŋ/ noun same as capital deep- ening
CAPM
CAPM abbreviation capital asset pricing model
37 cash budget capped floating rate note
capped floating rate note /kpt fləυtiŋ reit nəυt/ noun a floating rate note which has an agreed maximum rate
captive market
captive market /kptiv mɑkit/ noun a market where one supplier has a monopoly and the buyer has no choice over the product which he or she must purchase
carriage
carriage /krid/ noun the transporting of goods from one place to another 쑗 to pay
for carriage
carriage forward
carriage forward /krid fɔwəd/ noun a deal where the customer pays for transporting the goods
carriage free
carriage free /krid fri/ noun a deal where the customer does not pay for the shipping
carriage inwards
carriage inwards /krid inwədz/ noun delivery expenses incurred through the purchase of goods
carriage outwards
carriage outwards /krid aυtwədz/ noun delivery expenses incurred through the sale of goods
carriage paid
carriage paid /krid peid/ noun a deal where the seller has paid for the ship- ping
carry
carry /kri/ noun the cost of borrowing to finance a deal
carry back /kri bk/ phrasal verb to take back to an earlier accounting period
carry down /kri daυn/, carry forward /kri fɔwəd/ phrasal verb to take an ac- count balance at the end of the current peri- od as the starting point for the next period
carry forward /kri fɔwəd/ phrasal verb to take an account balance at the end of the current period or page as the starting point for the next period or page
carrying cost
carrying cost /kriiŋ kɒst/ noun any expense associated with holding stock for a given period, e.g., from the time of delivery to the time of dispatch. Carrying costs will include storage and insurance.
carrying value
carrying value /kriiŋ vlju/ noun same as book value
carry-over
carry-over /kri əυvə/ noun the stock of a commodity held at the beginning of a new financial year
cartel
cartel /kɑ|tel/ noun a group of companies which try to fix the price or to regulate the supply of a product so that they can make more profit
cash
cash /kʃ/ noun 1. money in the form of coins or notes 2. the using of money in coins or notes 쐽 verb
왍
to cash a cheque to exchange a cheque for cashcash in /kʃ in/ phrasal verb to sell shares or other property for cash
cash in on /kʃ in ɒn/ phrasal verb to
profit from 쑗 The company is cashing in on
the interest in computer games.
cash out phrasal verb US same as cash up cash up /kʃ p/ phrasal verb to add up the cash in a shop at the end of the day
cashable
cashable /kʃəb(ə)l/ adjective able to be cashed 쑗 A crossed cheque is not cashable
at any bank.
cash account
cash account /kʃ ə|kaυnt/ noun an account which records the money which is received and spent
cash accounting
cash accounting /kʃ ə|kaυntiŋ/ noun
1. an accounting method in which receipts and expenses are recorded in the accounting books in the period when they actually occur
2. in the United Kingdom, a system for Value Added Tax that enables the tax payer to account for tax paid and received during a given period, thus allowing automatic relief for bad debts
cash advance
cash advance /kʃ əd|vɑns/ noun a loan in cash against a future payment
cash and carry
cash and carry /kʃ ən kri/ noun 1. a large store selling goods at low prices, where the customer pays cash and takes the goods away immediately 쑗 We get our sup-
plies every morning from the cash and carry.
2. the activity of buying a commodity for cash and selling the same commodity on the futures market
‘…the small independent retailer who stocks up using cash and carries could be hit hard by the loss of footfall associated with any increase in smuggled goods’ [The
Grocer]
cash at bank
cash at bank /kʃ ət bŋk/ noun the total amount of money held at the bank by an individual or company
cashback
cashback /kʃbk/ noun a discount sys- tem where a purchaser receives a cash dis- count on the completion of the purchase
‘… he mentioned BellSouth’s DSL offer of $75 a month, plus a one-month cash- back rebate.’ [BusinessWeek]
cash balance
cash balance /kʃ bləns/ noun a bal- ance that represents cash alone, as distinct from a balance that includes money owed but as yet unpaid
cash basis
cash basis /kʃ beisis/ noun a method of preparing the accounts of a business, where receipts and payments are shown at the time when they are made, as opposed to showing debts or credits which are outstand- ing at the end of the accounting period. Also called receipts and payments basis
cash budget
cash budget /kʃ bdit/ noun a plan of cash income and expenditure. Also called
cash card 38 cash card
cash card /kʃ kɑd/ noun a plastic card used to obtain money from a cash dispenser
cash cow
cash cow /kʃ kaυ/ noun a product or subsidiary company that consistently gener- ates good profits but does not provide growth
cash discount
cash discount /kʃ diskaυnt/ noun a discount given for payment in cash. Also called discount for cash
cash dispenser
cash dispenser /kʃ di|spensə/ noun a machine which gives out money when a spe- cial card is inserted and instructions given
cash dividend
cash dividend /kʃ dividend/ noun a dividend paid in cash, as opposed to a divi- dend in the form of bonus shares
cash economy
cash economy /kʃ i|kɒnəmi/ noun a black economy, where goods and services are paid for in cash, and therefore not declared for tax
cash equivalent
cash equivalent /kʃ i|kwivələnt/ noun 1. an amount of money that can be realised immediately by selling an asset 2. a safe and highly liquid financial instrument such as a Treasury bill
cash equivalents
cash equivalents /kʃ i|kwivələnts/ noun short-term investments that can be converted into cash immediately and that are subject to only a limited risk. There is usu- ally a limit on their duration, e.g., three months.
cash float
cash float /kʃ fləυt/ noun cash put into the cash box at the beginning of the day or week to allow change to be given to custom- ers
cash flow
cash flow /kʃ fləυ/ noun cash which comes into a company from sales (cash inflow) or the money which goes out in pur- chases or overhead expenditure (cash out- flow)
cash-flow accounting
cash-flow accounting /kʃ fləυ ə|
kaυntiŋ/ noun the practice of measuring the financial activities of a company in terms of cash receipts and payments, without recording accruals, prepayments, debtors, creditors and stocks
cash-flow budget
cash-flow budget /kʃ fləυ bdit/ noun same as cash budget
cash-flow forecast
cash-flow forecast /kʃ fləυ fɔkɑst/ noun a forecast of when cash will be received or paid out
cash-flow ratio
cash-flow ratio /kʃ fləυ reiʃiəυ/ noun a ratio that shows the level of cash in a business in relation to other assets and the use of cash in the activities of the business
cash-flow risk
cash-flow risk /kʃ fləυ risk/ noun the risk that a company’s available cash will not be sufficient to meet its financial obligations
cash-flow statement
cash-flow statement /kʃ fləυ steitmənt/ noun a record of a company’s cash inflows and cash outflows over a spe- cific period of time, typically a year
cash-flow-to-total-debt ratio
cash-flow-to-total-debt ratio /kʃ fləυ tə det reiʃiəυ/ noun a ratio that indi- cates a company’s ability to pay its debts, often used as an indicator of bankruptcy
cash fraction
cash fraction /kʃ frkʃən/ noun a small amount of cash paid to a shareholder to make up the full amount of part of a share which has been allocated in a share split
cash-generating unit
cash-generating unit /kʃ
denəreitiŋ junit/ noun the smallest identifiable group of assets that generates cash inflows and outflows that can be meas- ured
cashier
cashier /k|ʃiə/ noun 1. a person who takes money from customers in a shop or who deals with the money that has been paid
2. a person who deals with customers in a bank and takes or gives cash at the counter
cashier’s check
cashier’s check /k|ʃiəz tʃek/ noun US a bank’s own cheque, drawn on itself and signed by a cashier or other bank official
cash inflow
cash inflow /kʃ infləυ/ noun receipts of cash or cheques
cash items
cash items /kʃ aitəmz/ plural noun goods sold for cash
cashless society
cashless society /kʃləs sə|saiəti/ noun a society where no one uses cash, all purchases being made by credit cards, charge cards, cheques or direct transfer from one account to another
cash limit
cash limit /kʃ limit/ noun 1. a fixed amount of money which can be spent during some period 2. a maximum amount some- one can withdraw from an ATM using a cash card
cash offer
cash offer /kʃ ɒfə/ noun an offer to pay in cash, especially an offer to pay cash when buying shares in a takeover bid
cash outflow
cash outflow /kʃ aυtfləυ/ noun expenditure in cash or cheques
cash payment
cash payment /kʃ peimənt/ noun payment in cash
cash payments journal
cash payments journal /kʃ
peimənts dn(ə)l/ noun a chronological record of all the payments that have been made from a company’s bank account
cash position
cash position /kʃ pə|ziʃ(ə)n/ noun a state of the cash which a company currently has available
cash price
cash price /kʃ prais/ noun 1. a lower price or better terms which apply if the cus- tomer pays cash 2. same as spot price
39 certificate of deposit cash purchase
cash purchase /kʃ ptʃis/ noun a purchase made for cash
cash receipts journal
cash receipts journal /kʃ ri|sits
dn(ə)l/ noun a chronological record of all the receipts that have been paid into a company’s bank account
cash register
cash register /kʃ redistə/ noun a machine which shows and adds the prices of items bought, with a drawer for keeping the cash received
cash reserves
cash reserves /kʃ ri|zvz/ plural noun a company’s reserves in cash deposits or bills kept in case of urgent need 쑗 The
company was forced to fall back on its cash reserves.
cash sale
cash sale /kʃ seil/ noun a transaction paid for in cash
cash surrender value
cash surrender value /kʃ sə|rendə
vlju/ noun the amount of money that an insurance company will pay a policyholder who chooses to terminate a policy before the maturity date
cash terms
cash terms /kʃ tmz/ plural noun lower terms which apply if the customer pays cash
cash-to-current-liabilities ratio
cash-to-current-liabilities ratio /kʃ tə krənt laiə|bilitiz reiʃiəυ/ noun a ratio that indicates a company’s ability to pay its short-term debts, often used as an indicator of liquidity
cash transaction
cash transaction /kʃ trn|zkʃən/ noun a transaction paid for in cash, as dis- tinct from a transaction paid for by means of a transfer of a financial instrument
cash voucher
cash voucher /kʃ vaυtʃə/ noun a piece of paper which can be exchanged for cash 쑗 With every $20 of purchases, the cus-
tomer gets a cash voucher to the value of $2.
casting vote
casting vote /kɑstiŋ vəυt/ noun a vote used by the chairman in the case where the votes for and against a proposal are equal 쑗
The chairman has the casting vote. 쑗 She
used her casting vote to block the motion.
casual labour
casual labour /kuəl leibə/ noun workers who are hired for a short period
casual work
casual work /kuəl wk/ noun work where the employees are hired only for a short period
casual worker
casual worker /kuəl wkə/ noun an employee who can be hired for a short period
CAT
CAT abbreviation certified accounting tech- nician
CCA
CCA abbreviation current cost accounting
CCAB
CCAB abbreviation Consultative Commit- tee of Accountancy Bodies
CD
CD abbreviation certificate of deposit
ceiling
ceiling /siliŋ/ noun the highest point that something can reach, e.g. the highest rate of a pay increase 쑗 to fix a ceiling for a budget
쑗 There is a ceiling of $100,000 on deposits.
쑗 Output reached its ceiling in June and has
since fallen back. 쑗 What ceiling has the
government put on wage increases this year?
central bank
central bank /sentrəl bŋk/ noun the main government-controlled bank in a coun- try, which controls that country’s financial affairs by fixing main interest rates, issuing currency, supervising the commercial banks and trying to control the foreign exchange rate
central bank discount rate
central bank discount rate /sentrəl bŋk diskaυnt reit/ noun the rate at which a central bank discounts bills such as Treasury bills
central bank intervention
central bank intervention /sentrəl bŋk intə|venʃ(ə)n/ noun an action by a central bank to change base interest rates, to impose exchange controls or to buy or sell the country’s own currency in an attempt to influence international money markets
central government
central government /sentrəl v(ə)nmənt/ noun the main government of a country as opposed to municipal, local, provincial or state governments
centralise
centralise /sentrəlaiz/ verb to organise from a central point 쑗 All purchasing has
been centralised in our main office. 쑗 The
company has become very centralised, and far more staff work at headquarters.
central purchasing
central purchasing /sentrəl ptʃisiŋ/ noun purchasing organised by a