Category: Business Spanish Courses Online – Learning Resources

Singular feminine noun. In Business Spanish, rendición de cuentas is the obligation of a person to present certain reports regarding economic or financial movements. E.g.: La rendición de cuentas es, en síntesis, una relación entre los que ejercen y tienen más poder y los que menos poder tienen: Accountability is, in sum, a relationship between those who wield and have more power and those who have the least power.
The verb is rendir cuentas. E.g.: Subrayó que la obligación de rendir cuentas depende no solo de la oferta sino también de la demanda: He emphasized that accountability is not only about supply but also about demand.
The noun is el rendimiento de cuentas. Rendimiento also can be translated as ‘performance, return’ E.g.: Las inversiones de la compañía tuvieron un buen rendimiento: The company’s investments had a good return. dc

Verb. In Legal Spanish, resolver means to terminate one of the parties a reciprocal obligation for breach of the other party. The lexical phrases are resolver un contrato or resolución de un contrato. E.g: Con el fin de impedir a un proveedor resolver un contrato porque un distribuidor o un reparador sigue prácticas que…: To prevent a supplier from terminating a contract because a distributor or a repairer engages in pro-competitive; La resolución del contrato podrá ser: unilateral, administrativa o amistosa y judicial: The termination of the agreement can be unilateral, administrative, consensual and judicial.
Resolver means also to resolve, to solve; and resolución resolution. dc

Adjective. From the Latin paulātim, little by little, an this one form paucus, a little: That proceeds, works or occurs slowly. In Business Spanish we use this adjective and its adverb paulatinamente when we speak about market and economic trends. E.g.: También permiten un paulatino proceso de reestructuración, conservan la actividad agrícola en zonas frágiles y contribuyen al mantenimiento del paisaje cultural europeo: They allow also a smooth restructuring process, preserve agricultural activity in fragile zones and contribute to maintaining the European cultural landscape; Se partió del supuesto que dicha tasa disminuirá paulatinamente, situándose en 5,0% a partir del 2021: The rate was assumed to decrease gradually to 5.0% in 2021 and thereafter.
Paulus, little, is the name used by Saul, the apostle of the gentiles; San Pablo in Spanish.

Feminine noun. It is the set of rights, powers and duties that parents have over their non-emancipated children. The lexical phrase is ejercer/ejercicio de la patria potestad. E.g.: La propuesta del ponente es que los nombres de aquellos que tengan la patria potestad deben aparecer impresos en el pasaporte del niño: The rapporteur’s proposal is that the names of those with parental responsibility should be printed in the child’s passport. dc

Masculine noun. This is a word just used in business and accounting and it refers to the amount of a price, credit, debt or balance. It always expresses a number and we use it in the lexical phrase importe a pagar (amount due) at a the end of an invoice or receipt. E.g.: En algunos casos, podemos suprimir por completo el importe de la factura hospitalaria para pacientes calificados: In some cases, we can completely waive the cost of hospital bills for qualifying patients.
Both verbs, importarle a uno: to matter, and importar: to import, are not related to the noun el importe but to la importancia and la importación respectively. dc