Working languages: Portuguese to English
English to Portuguese
|  Raquel Horacio
Helping people communicate accurately.
NA Local time: 15:13 BRST (GMT-2)
Native in: Portuguese | | |
Raquel Horácio | Freelancer,  Verified site user | | Translation, Interpreting, Editing/proofreading | | Specializes in: | | Accounting | Business/Commerce (general) | | Finance (general) | Law: Taxation & Customs | | Law: Contract(s) | Insurance | | Sports / Fitness / Recreation | IT (Information Technology) |
| Also works in: | | Economics | Energy / Power Generation | | Medical: Pharmaceuticals | Paper / Paper Manufacturing | | Ships, Sailing, Maritime | Mining & Minerals / Gems | | Petroleum Eng/Sci | Cosmetics, Beauty | | Metallurgy / Casting | Investment / Securities | | Telecom(munications) | Transport / Transportation / Shipping | | Cinema, Film, TV, Drama | Real Estate |
More Less | Portuguese to English - Rates: 0.08 - 0.11 USD per word / 28 - 35 USD per hour
English to Portuguese - Rates: 0.08 - 0.11 USD per word / 28 - 35 USD per hour
| | Questions asked: 16 | 2 entries
More Less | | Wire transfer, Money order | Sample translations submitted: 3 Portuguese to English: Financial statements
General field: Bus/Financial
Detailed field: Accounting | Source text - Portuguese
Por deliberação de seus acionistas e objetivando otimizar o controle de gestão, a BRMalls procedeu a uma reestruturação societária envolvendo algumas de suas empresas controladas indiretamente, com a incorporação das empresas Dacom D, Dacom G e Deico na EGEC e posterior alteração da razão social desta para BRMalls Administração e Comercialização.
3 Resumo das principais práticas contábeis
As demonstrações financeiras da Companhia foram aprovadas pela Administração em 10 de março de 2008.
As demonstrações financeiras foram elaboradas de acordo com as práticas contábeis adotadas no Brasil , com base nas disposições contidas na Lei das Sociedades por Ações e nas normas estabelecidas pela Comissão de Valores Mobiliários - CVM.
(a) Uso de estimativas
Na elaboração das demonstrações financeiras é necessário utilizar estimativas para contabilizar certos ativos e passivos. As demonstrações financeiras da Companhia incluem estimativas referentes à seleção das vidas úteis dos bens do ativo imobilizado, provisões para passivos contingentes, provisões para créditos de liquidação duvidosa e ativo de imposto de renda diferido. Por serem estimativas, é normal que variações possam ocorrer quando das efetivas realizações ou liquidações dos correspondentes ativos e passivos.
| Translation - English
According to a decision taken by the shareholders and in order to facilitate management control, BRMalls has carried out a corporate reorganization involving some of its indirect subsidiaries and the merger of companies Dacom D, Dacom G and Deico into EGEC to subsequently change the corporate name to BRMalls Administração e Comercialização.
3 Summary of Significant Accounting Principles
The financial statements of the Company were approved by Management on March 10, 2008.
The financial statements were prepared in accordance with accounting practices adopted in Brazil, based on the determinations of the Brazilian Corporate Law and standards established by the Brazilian Securities Commission - CVM.
(a) The use of estimates
The preparation of financial statements requires the use of estimates to account for specific assets, liabilities and other transactions. Therefore, these financial statements include estimates for the selection of useful lives of property and equipment and for the provisions required for contingent liabilities, doubtful accounts and asset of deferred income tax. As these are estimates, actual results may differ in relation to the estimates upon the realization or settlement of the corresponding assets and liabilities.
(b) Determination of net income
Net income for the period is determined on the accrual basis of accounting. Revenues and costs arise substantially from the operation of shopping malls. The Company records proportionally to its share in rents paid and corresponding costs passed on by the condominium association, based on the shareholding of the Company in these enterprises.
| Portuguese to English: Financial Statements
General field: Bus/Financial
Detailed field: Investment / Securities | Source text - Portuguese
3 Resumo das principais práticas contábeis
(a) Apuração do resultado
O resultado das operações é apurado pelo regime de competência.
(b) Aplicações interfinanceiras de liquidez
As aplicações interfinanceiras de liquidez são registradas pelos valores de aquisição, acrescidos dos rendimentos auferidos em base pro-rata até a data do balanço.
(c) Títulos e valores mobiliários e instrumentos
financeiros e derivativos
Os títulos e valores mobiliários são classificados, nos termos da Circular BACEN nº 3.068/01 (nota explicativa 4), em três categorias a saber:
- títulos para negociação - adquiridos com o propósito de serem ativa e freqüentemente negociados, os quais são avaliados ao valor provável de realização em contrapartida ao resultado do exercício;
- títulos mantidos até o vencimento - adquiridos com a intenção de mantê-los em carteira até o vencimento, os quais são avaliados pela taxa intrínseca dos títulos em contrapartida ao resultado do exercício; e
- títulos disponíveis para venda - aqueles que não se enquadram nas categorias anteriores, os quais são avaliados ao valor de provável realização em contrapartida a conta específica do patrimônio líquido.
| Translation - English
3 Summary of Significant Accounting Principles
(a) Determination of net income
Net income is determined on the accrual basis..
(b) Short-term interbank investments
These are recorded at acquisition value, including accrued interest on a pro rata basis up to the balance sheet date.
(c) Securities and derivative
financial instruments
Securities are classified in conformity with BACEN Circular No. 3068/01 (Note 4), in three categories, as follows:
- securities held for investment – acquired in order to be actively and frequently invested. These are accounted for by the probable realizable value as a counter-entry to the income for the six-month period;
- securities held up to maturity – acquired in order to be kept in the portfolio up to maturity. These are accounted for by the intrinsic rate of the securities as a counter-entry to the income for the six-month period; and
- securities available for sale – those which do not fit in the previous categories and are accounted for by the probable realizable value as a counter-entry to a specific account of stockholders’ equity.
| Portuguese to English: Financial Statements of Railway Co.
General field: Bus/Financial
Detailed field: Finance (general) | Source text - Portuguese
(a) Os gastos incorridos com a recuperação dos trens, com o objetivo de que estes estejam em condições adequadas de segurança e utilização para o transporte de passageiros, são capitalizados e registrados na rubrica "Material rodante".
(b) "Instalações fixas" referem-se a gastos com recuperação da via aérea (rede elétrica) e da via permanente.
(c) O imobilizado em andamento refere-se aos gastos relativos a projetos de reformas de estações, da via permanente e de recuperação de material rodante, previsto nos Programas de Serviços e Obras e de Recuperação de Material Rodante.
| Translation - English
(a) Costs incurred upon the recovery of trains, in order to conform them to the appropriate security and utilization conditions for the transportation of passengers, are capitalized and recorded as "Rolling Stock".
(b) "Fixed stock" refers to the costs of the recovery of overhead lines (electric network) and rail.
(c) Construction in progress refers to costs of refurbishment projects of railway stations, rail and recovery of rolling stock as determined in the Programs for Services and Construction and for the recovery of Rolling Stock.
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More Less | | Environment Glossary, General Terms, Legal, business | | Other - PUC Rio | | Years of translation experience: 10. Registered at ProZ.com: May 2009. | | N/A | Portuguese to English (Chartered Institute of Linguists)
Portuguese to English (Sindicato Nacional dos Tradutores)
English to Portuguese (Sindicato Nacional dos Tradutores)
| | IOL, SINTRA | | Adobe Acrobat, QuarkXPress, Wordfast | | Portuguese (DOC), English (DOC) | | About me I have a degree in language and arts, a certificate of Proficiency in English taken in London and a translation course at the University of Westminster. Recently I have finished a two year course in Conference Interpreting at PUC Rio. I have 10 years of experience as a translator.
I have worked as an in house translator for an IT company, for a company in the education sector and for an audit and consulting firm. As a result I was granted an excellent grasp of different areas of knowledge.
Above all, my experience at PricewaterhouseCoopers broadened my interests so as to encompass a variety of areas such as finance, legal terms, complex businesses operations of all clients of the Co. I was in charge of translating reports, proposals, agreements and financial statements into English.
I am also familiar with environment, scientific and artistic terms as well as with other areas. I am most excited about learning more about related topics.
I have a multicultural background, excellent spoken, written and listening skills in English. I am a results orientated person, concerned about the flow of a job and its connection within a team. I am dedicated and committed to the job, focused on delivering a carefully crafted work. Above all I am forever interested in learning about all areas.
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Keywords: portuguese, english, accounting, computers, office, wordfast, technical translation
Profile last updated
Dec 1, 2009 |
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