cash in hand, cash on hand - "Additionally, the investor will receive cash in hand without paying the capital gains taxes that would apply to a security disposal".
efectivo disponible, efectivo en caja
borrowing capacity - "The treasury was practically empty, and the borrowing capacity would be exhausted when $900,000 was raised"
capacidad de endeudamiento
break even (to) - "The airline hopes to break even next year and return to profit the following year".
alcanzar el punto de equilibrio, recuperar los gastos
board meeting -"The plan will be discussed at a board meeting next month".
reunión del directorio, reunión del consejo de administración
book-keeper - "Groups are in a position to cover their costs including an honorarium to a bookkeeper."
auxiliar contable
advance repayment - "The company used the money to make an advance payment to the project's owner against future delivery of the product".
reembolso anticipado
budget variance - "Market conditions can significantly impact budget variance".
desviación presupuestal, varianza presupuestal
bank reconciliation procedure - "The department will also be responsible for all financial tracking, including bank reconciliation procedures, loans and backup for in-kind donations".
procedimiento de reconciliación bancaria
body corporate, corporate body - "As a corporate body, the company was able to be sued for negligence".
persona moral, persona jurídica, institución