Académico IELTS (Banda 8 y Superior) - Finance

a contract that gives the holder the right, but not the obligation, to buy or sell an asset at a predetermined price within a specified time frame

opción, contrato de opción

the official record of financial transactions and accounts for a business, including ledgers, journals, and other accounting documents

libro contable, registro financiero

an act of spending less money during difficult financial times

ajuste de cinturón, medidas de austeridad

the rhythmic pattern of economic growth and decline, consisting of phases such as expansion, peak, contraction, and trough

ciclo económico, ciclo de negocios

a service or product that provides a business or company with a stable income

gallina de los huevos de oro

the amount that was profited or lost in an organization or company after everything was calculated

resultado final, línea de fondo

a financial officer responsible for managing and overseeing the financial accounts and budgets of an organization

controlador, comptroller

the acquisition of a company or a controlling interest in a company's shares, often initiated by an outside entity or a group of investors, resulting in a change of ownership and control

compra, adquisición

the money one owns in a property after paying back any money one borrowed to buy it

patrimonio neto

a thing or method that protects one against potential problems, particularly financial ones

protección

a company's gross sales or revenues, before any costs or expenses are deducted

ingresos totales, ventas brutas

the movement of money in and out of a business or financial system, indicating its liquidity and financial well-being

flujo de efectivo, movimiento de caja

a decline in something's price or value

depreciación

an agreement among independent entities, often businesses, to control prices, production, and distribution in a specific industry, reducing competition and increasing market power

cartel, cártel

the acquisition of a company, leading to a change in ownership and often involving the purchase of a substantial portion of its shares

adquisición, toma de control

a financial market where long-term debt or equity-backed securities are bought and sold

mercado de capitales, mercado financiero

the act of buying a company and then selling its assets separately, often at a profit, without regard for the company's long-term viability

desmantelamiento de activos, explotación de activos