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1. FINANCIAL STATEMENTS IN ENGLISH
FINANCIAL
STATEMENTS IN
ENGLISH
Augusto Rocha
Outliers Professional Language School ®
PAGE 1 OF 24
2. FINANCIAL STATEMENTS IN ENGLISH
Objetivo
Este curso tem como finalidade, familiarizar os profissionais das áreas de contabilidade, auditoria,
planejamento financeiro / orçamentário e impostos com relatórios financeiros e contábeis em inglês,
proporcionando um conhecimento de extrema importância no contexto empresarial atual.
Material
Durante seu curso será utilizada esta apostila. O curso tem duração de 3 horas.
O conteúdo em planilhas de Excel será distribuído por e-mail aos participantes do curso.
Tópicos Abordados
1. Balanço Patrimonial / Balance Sheet
2. Demonstração dos Resultados / Income Statement or Profit and Loss Account
3. Plano de Contas Detalhado / Detailed Chart of Accounts
4. Indicadores Financeiros / Financial Ratios
5. Fluxo de Caixa / Cash Flow
6. Orçamento Empresarial / Budget
7. Outros Relatórios Financeiros (KPI’s) / Other Reports
8. Vocabulário Adicional (departamentos, cargos) / Additional Vocabulary
Metodologia
Os relatórios mencionados são abordados na íntegra em inglês e trabalharemos além do
vocabulário, a pronúncia correta e precisa dos termos mencionados. Apresentaremos os balanços e
relatórios financeiros de empresas reais e praticaremos através de exercícios.
PAGE 2 OF 24
3. FINANCIAL STATEMENTS IN ENGLISH
I. Introdução / Introduction:
Antes de partirmos para a análise de um balanço patrimonial em inglês, alguns termos contábeis
devem ser esclarecidos:
Bookkepping: Antigamente o Contador era conhecido como Guarda-Livros, em português este
termos já caiu no esquecimento ha muito tempo. Em inglês, no entanto, o termo ainda pode ser
utlizado para se referir ao ato de realizar uma contabilização.
Example: I’m doing the bookkeeping now, I’m registering debit in Banks and credit on Sales
account.
Accounting or Accountancy: Contabilidade.
Example: I work in the accounting department
Accountant: Contador. Algumas literaturas ainda utilizam o termo bookkepper, (o famoso guarda-
livros) mas é muito ultrapassado.
Algumas funções relacionadas:
Controlling Manager / Controller: algumas empresas européias e americanas chamam todos seus
analistas de controladoria de Financial Controllers, por isso recomendamos o uso do termo
Controlling Manager, para se referir ao Gerente de Controladoria / Controller.
Accontant / Accounting Manager: Contador / Gerente Contábil
Controlling Analyst / Accounting Analyst: Analista de Controladoria / Analista Contábil
Finance Manager: Gerente Financeiro
Finance Analyst: Analista Financeiro
Finance Director: Diretor Financeiro
CFO (Chief Financial Officer): na maioria das empresas é o próprio Diretor Financeiro
OUTRAS FUNÇÕES / OTHER POSITIONS:
Assistant: Assistente
Coordinator: Coordenador
Supervisor: Supervisor
Deputy Manager: Gerente Adjunto
Head of Finance: este termo pode ser dado ao profissional de Finanças no mais alto grau
hierárquico.
PAGE 3 OF 24
4. FINANCIAL STATEMENTS IN ENGLISH
PRINCIPAIS DEPARTAMENTOS / MAIN DEPARTMENTS:
Accounts Payables: Contas a Pagar
Accounts Receivables: Contas a Receber
Accounting: Contabilidade
Controlling: Controladoria
Financial Planning: Planejamento Financeiro
Treasury: Tesouraria
Internal / External Audit: Auditoria Interna / Externa
Tax: Impostos
Quebrando o gelo: faça uma introdução profissional em inglês, baseando-se na estrutura a
seguir:
My name is Fausto Silva, I’m 34 years old. I’m Accounting Manager at Mappin Stores, being
responsible for the Accounting and Tax departments. I have been working for Mappin for 3 years.
PAGE 4 OF 24
5. FINANCIAL STATEMENTS IN ENGLISH
II. BALANÇO PATRIMONIAL / BALANCE SHEET
Primeiro vamos verificar um balanço patrimonial simplificado, reparem que diferente do nosso
Balanço em Português, um Balanço Patrimonial em inglês começa pelo Ativo Imobilizado.
Iniciando pelos ativo de menor liquidez. Isso acontece na maioria dos casos, mas vocês podem
verificar excessões.
BALANCE SHEET BALANÇO PATRIMONIAL
ASSETS ATIVOS
Non Current Assets Ativos Permanentes
Intangible Assets Ativos Intangíveis
Property, Plant & Equipment (PPE) Ativo Imobilizado
Accumulated Depreciation Depreciação Acumulada
Current Assets Ativo Circulante
Inventories Estoques
Trade Receivables Contas a Receber
Cash and Cash Equivalents Caixa e Bancos
LIABILITIES PASSIVO
Current Liabilities Passivo Circulante
Borrowings Empréstimo de Curto Prazo
Provision for Liabilities and Charges Provisão para Devedores Duvidosos
Trade and Other Payables Contas a Pagar
Tax liabilities Impostos a Pagar
Long-Term Liabilities Passivo Exigível de Longo Prazo
Borrowings (long-term debt) Empréstimo de Longo Prazo
EQUITY PATRIMÔNIO LÍQUIDO
Share Capital Capital
Retained Earnings Lucros Acumulados
*American English: Estoque = Inventory
British English: Estoque = Stocks
*American English: Ações = Shares
British English: Ações = Shares
Vamos verificar o Balanço Patrimonial de uma empresa real, no caso a Unilever e as peculiaridades
que podem aparecer.
PAGE 5 OF 24
6. Company accounts
Consolidated balance sheet - Unilever - Annual Report 2009 http://annualreport09.unilever.com/financial_statements/consolidate...
FINANCIAL STATEMENTS IN ENGLISH
Financial statements Unilever Group
Consolidated balance sheet as at 31 December
Downloads
Consolidated balance sheet
Add to / View print basket
as at Email page
31 December
3 of 6 € million € million 18/01/11 19:05
Search 2009 2008
Goodwill 9 12.464 11.665
Intangible assets 9 4.583 4.426
Property, plant and equipment, net 10 6.644 5.957
Land 19 759 425
Deferred tax assets 17 738 1.068
Other non-current assets 11 1.017 1.426
Total non-current assets 26.205 24.967
Unilever.com 12
Inventories 3.578 3.889
Trade and other current receivables 13 3.429 3.823
Overview
Current tax assets 173 234
Our strategy
CashPerformanceequivalents 14
and cash 2009 2.642 2.561
OtherOur company
financial assets 14 972 632
Financial statements for sale 27
Non-current assets held 17 36
Shareholder information
Total current assets 10.811 11.175
Close
Financial liabilities 14 (2.279)
Find out about our vision, brands, operational highlights and strategy, and read the Chairman's statement (4.842)
and CEO review and other current liabilities 16
Trade payables (8.413) (7.824)
Current tax liabilities (487) (377)
Overview
Provisions 18 (420) (757)
Our vision
Total current liabilities (11.599) (13.800)
Our brands
Operational highlights
Net current assets/(liabilities) (788) (2.625)
TotalChairman's statement
assets less current liabilities 25.417 22.342
Chief Executive Officer's review
Strategy
Financial liabilities due after one year 14 7.692 6.363
Close 107 189
Non-current tax liabilities
Pensions and post-retirement healthcare liabilities:
Find out about our strategy
Funded schemes in deficit 19 1.519 1.820
Unfunded schemes 19 1.822 1.987
1 of 6
Provisions 18 72918/01/11 19:05646
Deferred tax liabilities 17 764 790
Other non-current liabilities 16 248 175
Total non-current liabilities 12.881 11.970
Share capital 21 484 484
Share premium 21 131 121
Other reserves 21 (5.900) (6.469)
Retained profit 21 17.350 15.812
Shareholders’ equity 12.065 9.948
Minority interests 21 471 424
Total equity 12.536 10.372
Total capital employed 25.417 22.342
PAGE 6 OF 24
7. FINANCIAL STATEMENTS IN ENGLISH
Outras contas no Ativo Fixo / Other Fixed Asset Accounts:
Fixed Asset Ativo Fixo
Hardware /Software Hardware/Software
(-) Software Amortization (-) Amortização de Software
PPE * Ativo Imobilizado
(-) Accumulated Depreciation (-) Accumulated Depreciation
(-) Impairment (-) Impairment
EXERCÍCIO: Sem consultar as páginas anteriores, complete o Balanço Patrimonial abaixo,
colocando o nome das contas não preenchidas, marcadas em amarelo:
PORTUGUESE
VERSION ENGLISH VERSION
BALANÇO PATRIMONIAL
ATIVO
ATIVO FIXO
Software Software
(-) Amortização de Sofware
Ativo Imobilizado PPE
Terrenos Land
Veículos
Edifícios
(-) Depreciação Acumulada
NON CURRENT ASSETS
Recebíveis de longo prazo
ATIVO CIRCULANTE
Caixa Pequeno
Caixa
Bancos
Trade Receivables
PDD
Prepaid Expenses
Estoques
LIABILITIES
CURRENT LIABILITIES
Fornecedores (Contas a Pagar)
Provisões
Salários a Pagar
Impostos sobre Vendas
Empréstimos de Curto Prazo
NON CURRENT LIABILITIES
Bank Loans Payables
PATRIMÔNIO LÍQUIDO
Capital
Retained Earnings
PAGE 7 OF 24
8. FINANCIAL STATEMENTS IN ENGLISH
III. DEMONSTRAÇÃO DE RESULTADOS / INCOME STATEMENT
Primeiramente vamos analisar uma demonstração de resultados simplificada:
Expenses – Despesas
Income - Receitas
INCOME STATEMENT DEMONSTRAÇÃO DE RESULTADOS
Net Sales (Net Revenue) Faturamento / Vendas
(-)Cost of Sales (-) Custo da Mercadoria Vendida (CMV)
(=) Gross Profit (=) Lucro Bruto
(-) Selling Expenses (-) Despesas de Venda
(-) Marketing Expenses (-) Despesas de Marketing
(-) Administrative Expenses (-) Despesas Administrativa
(-) Despesa de Depreciação (-) Despesas de Depraciação
(=) Operating Profit (=) Lucro Operacional
(-) Financial Expenses (-) Despesas FInanceiras
(+) Financial Income (+) Receitas Financeiras
(-) Royalty (-) Royalty
(=) Income Before Taxes (=) Lucro Antes dos Impostos
(-) Income Taxes (-) Imposto de Renda / Contribuição Social (IRPJ/CS)
(=) Net Income / Net Profit (=) Lucro Líquido
O termo “net” sempre significa “líquido” e “gross” significa bruto.
Examples:
Gross Revenues (-) Taxes = Net revenue
Net Revenue (-) Cost of Sales = Gross Profit
Gross Profit (-) Operational Expenses = Operating Profit
Operating Profit (-) Financial Expenses = Income Before Taxes
Income (-) Corporate Tax = Net Income or Net Profit
PAGE 8 OF 24
9. FINANCIAL STATEMENTS IN ENGLISH
Vamos analisar outro caso real: DRE da Reckitt Benckiser para 2009:
Let’s analyze another real case: Reckitt Benckiser 2009’s Income Statement
!"#$%&'()#*+&,-.-+*+(-
2009 2008
For the year ended 31 December Notes £m £m
Net revenues 2 7,753 6,563
Cost of sales 3 (3,089) (2,673)
Gross profit 4,664 3,890
Net operating expenses 3 (2,773) (2,385)
Operating profit 2 1,891 1,505
Operating profit before exceptional items 1,891 1,535
Exceptional items 3 - (30)
Operating profit 1,891 1,505
Finance income 17 31
Finance expense (16) (62)
Net finance income / (expense) 6 1 (31)
Profit on ordinary activities before taxation 1,892 1,474
Tax on profit on ordinary activities 7 (474) (354)
Net income 1,418 1,120
Attributable to equity minority interests – –
Attributable to ordinary equity holders of the parent 1,418 1,120
Net income 1,418 1,120
Earnings per ordinary share
On net income, basic 8 198.9p 157.6p
On net income, diluted 8 194.7p 154.7p
Agora vamos analisar a DRE de uma empresa de serviços.. Reparem que os relatórios apresentados
são!"#$%&,-.-+*+(-&#/&)#*%"+0+(,'1+&'()#*+&
resumidos, para não abrir muitas informações a competidores, por exemplo.
2009 2008
Now let’syear endeda service company (AP Moller Maersk Group) Income Statement. The reports
For the analyze 31 December Notes £m £m
Net income 1,418 1,120
are Other comprehensive income avoid giving valuable information to competitors.
summarized in order to
Net exchange adjustments on foreign currency translation, net of tax 7 (191) 479
Actuarial gains and losses, net of tax 7 (68) (74)
Available for sale reserve, net of tax 7 8 (8)
(Losses) / gains on cash flow hedges, net of tax 7 (15) 19
Other comprehensive income for the year, net of tax (266) 416
Total comprehensive income for the year 1,152 1,536
Attributable to equity minority interests – –
Attributable to ordinary equity shareholders of the parent 1,152 1,536
1,152 1,536
PAGE 9 OF 24
10. FINANCIALMærsk A/S
A.P. Møller - STATEMENTS IN ENGLISH Annual report 2009 118
Income statement
Amounts in DKK million
Note 2009 2008
Revenue 108,228 145,591
3 Operational costs 107,067 122,936
Other income 983 696
Other costs 175 100
Profit before depreciation, amortisation and impairment losses, etc. 1,969 23,251
7,8 Depreciation, amortisation and impairment losses 6,783 4,793
4 Gain/loss on sale of companies, ships, rigs, etc. -1,346 2,573
Profit/loss before financial items -6,160 21,031
5 Dividends 9,531 8,155
5 Financial income 1,611 3,544
5 Financial expenses 6,640 8,804
Profit/loss before tax -1,658 23,926
6 Tax 7,919 14,234
Profit/loss for the year -9,577 9,692
Appropriation:
Dividend 1,429 2,857
Retained earnings -11,006 6,835
-9,577 9,692
Dividend per share, DKK 325 650
Revenue has decreased a lot.
The company had a huge loss.
Even with loss, the company paid dividend.
PAGE 10 OF 24
11. FINANCIAL STATEMENTS IN ENGLISH
Agora complere a DRE abaixo, sem consultar os quadros anteriores
PORTUGUESE VERSION ENGLISH VERSION
DRE
Faturamento
(-) Sales Discounts
(-) Sales' Taxes
(=) Receita Bruta
(-) Custo da Mercadoria Vendida
Mão-de-Obra Direta
Raw Material Cost
Indirect Labor Cost
(=) Receita Líquida
(-) Despesas Operacionais
Despesas de Marketing
Despesas Administrativas
Despesas de Aluguel
Despesas de Papelaria
Despesas de Salários
Despesas de Viagens
Despesas de Depreciação
Despesas de Distribuição
(=) Lucro Operacional
(-) Despesas Financeiras
(+) Receitas Financeiras
(=) Lucro Antes do IR/CSLL
(-) Corporate Tax
(=) Lucro Líquido
IV. PLANO DE CONTAS / CHART OF ACCOUNTS
The chart of accounts is a listing of all the accounts in the general ledger, each account accompanied
by a reference number. To set up a chart of accounts, one first needs to define the various accounts
to be used by the business. Each account should have a number to identify it. With more digits, new
accounts can be added while maintaining the logical order.
O plano de contas é uma listagem de todas as contas do razão, cada conta, acompanhada por um
número de referência. Para definir um plano de contas, é preciso definir as várias contas utilizadas
pelo negócio. Cada conta deve ter um número para identíficá-la. Com mais número, novas contas
podem ser adicionadas, mantendo uma ordem lógica. Veja o exemplo abaixo:
PAGE 11 OF 24
12. FINANCIAL STATEMENTS IN ENGLISH
1000 - 1999: asset accounts / Contas de Ativo
2000 - 2999: liability accounts / Contas de Passivo
3000 - 3999: equity accounts / Contas de PL
4000 - 4999: revenue accounts / Contas de Receitas
5000 - 5999: cost of goods sold / Contas de Custos
6000 - 6999: expense accounts / Contas de Despesas
7000 - 7999: other revenue (for example, interest income) / outras receitas
8000 - 8999: other expense (for example, income taxes) / outras despesas
Veja exemplos de contas:
Asset Accounts
Current Assets
1000 Petty Cash
1010 Cash / Banks
1040 Savings Account
1060 Investments - Money Market
1070 Investments - Certificates of Deposit
1100 Accounts Receivable
1140 Other Receivables
1150 Allowance for Doubtful Accounts
1200 Raw Materials Inventory
1205 Supplies Inventory
1210 Work in Progress Inventory
1215 Finished Goods Inventory - Product #1
1220 Finished Goods Inventory - Product #2
1230 Finished Goods Inventory - Product #3
1400 Prepaid Expenses
1410 Employee Advances
1420 Notes Receivable - Current
1430 Prepaid Interest
1470 Other Current Assets
Fixed Assets
1500 Furniture and Fixtures
1510 Equipment
1520 Vehicles
1530 Other Depreciable Property
1540 Leasehold Improvements
1550 Buildings
1560 Building Improvements
1690 Land
1700 Accumulated Depreciation, Furniture and Fixtures
1710 Accumulated Depreciation, Equipment
1720 Accumulated Depreciation, Vehicles
1730 Accumulated Depreciation, Other
1740 Accumulated Depreciation, Leasehold
1750 Accumulated Depreciation, Buildings
1760 Accumulated Depreciation, Building Improvements
PAGE 12 OF 24
13. FINANCIAL STATEMENTS IN ENGLISH
Liability Accounts
Current Liabilities
2000 Accounts Payable
2300 Accrued Expenses
2310 Sales Tax Payable
2320 Wages Payable
2330 401-K Deductions Payable
2335 Health Insurance Payable
2340 Federal Payroll Taxes Payable
2350 FUTA Tax Payable
2360 State Payroll Taxes Payable
2370 SUTA Payable
2380 Local Payroll Taxes Payable
2390 Income Taxes Payable
2400 Other Taxes Payable
2410 Employee Benefits Payable
2420 Current Portion of Long-term Debt
2440 Deposits from Customers
2480 Other Current Liabilities
Long-term Liabilities
2700 Notes Payable
2702 Land Payable
2704 Equipment Payable
2706 Vehicles Payable
2708 Bank Loans Payable
2710 Deferred Revenue
2740 Other Long-term Liabilities
Equity Accounts
3010 Stated Capital
3030 Retained Earnings
Revenue Accounts
4000 Product #1 Sales
4020 Product #2 Sales
4040 Product #3 Sales
4060 Interest Income
4080 Other Income
4540 Finance Charge Income
4550 Shipping Charges Reimbursed
4800 Sales Returns and Allowances
4900 Sales Discounts
PAGE 13 OF 24
14. FINANCIAL STATEMENTS IN ENGLISH
Cost of Goods Sold
5000 Product #1 Cost
5010 Product #2 Cost
5020 Product #3 Cost
5050 Raw Material Purchases
5100 Direct Labor Costs
5150 Indirect Labor Costs
5200 Heat and Power
5250 Commissions
5300 Miscellaneous Factory Costs
5700 Cost of Goods Sold, Salaries and Wages
5730 Cost of Goods Sold, Contract Labor
5750 Cost of Goods Sold, Freight
5800 Cost of Goods Sold, Other
5850 Inventory Adjustments
5900 Purchase Returns and Allowances
5950 Purchase Discounts
Expenses
6010 Advertising Expense
6050 Amortization Expense
6150 Bad Debt Expense
6200 Bank Fees
6300 Charitable Contributions Expense
6350 Commissions and Fees Expense
6400 Depreciation Expense
6450 Subscriptions Expense
6500 Employee Benefit Expense, Health Insurance
6510 Employee Benefit Expense, Pension Plans
6520 Employee Benefit Expense, Profit Sharing Plan
6530 Employee Benefit Expense, Other
6550 Freight Expense
6600 Gifts Expense
6650 Income Tax Expense, Federal
6660 Income Tax Expense, State
6670 Income Tax Expense, Local
6700 Insurance Expense, Product Liability
6710 Insurance Expense, Vehicle
6750 Interest Expense
6800 Laundry and Dry Cleaning Expense
6850 Legal and Professional Expense
6900 Licenses Expense
7000 Maintenance Expense
7050 Meals and Entertainment Expense
7100 Office Expense
7200 Payroll Tax Expense
7250 Penalties and Fines Expense
7300 Other Taxes
7350 Postage Expense
7400 Rent or Lease Expense
7450 Repair and Maintenance Expense, Office
PAGE 14 OF 24
15. FINANCIAL STATEMENTS IN ENGLISH
7460 Repair and Maintenance Expense, Vehicle
7550 Supplies Expense, Office
7600 Telephone Expense
7620 Training Expense
7650 Travel Expense
7700 Salaries Expense, Officers
7750 Wages Expense
7800 Utilities Expense
8900 Other Expense
9000 Gain/Loss on Sale of Assets
V. INDICADORES FINANCEIROS / FINANCIAL RATIOS
Vamos verificar a tradução de alguns indicadores financeiros.
Let’s check some financial rations translations:
Working Capital - Capital de Giro
Giro de Estoque – Inventory Turnover
Idade do Estoque – Days of Inventory Outstanding (DIO)
Prazo Médio de Recebimento – Days of Sales Outstanding (DSO)
Prazo Médio de Pagamento – Days of Payables Outstanding (DPO)
Retorno sobre Investimento – Return on Investment (ROI)
Lucro por Ações – Earnings per Share (EPS)
Retorno sobre o total do Ativo – Return on Total Assets (ROTA)
Outras Nomenclaturas:
EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization) – Lucro Antes dos
Juros, Impostos, Depreciação e Amortização
EBIT (Earning Before Interst and Taxes) – Lucro Antes dos Juros e Impostos
PBT (Profit Before Taxes) – Lucro Antes do IR
Leverage – Alavancagem
Liquidity – Liquidez
EVA (Economic Value Added) – Valor Econômico Agregado
Financial Analysis – Análise Financeira
PAGE 15 OF 24
16. FINANCIAL STATEMENTS IN ENGLISH
VI. FLUXO DE CAIXA / CASH FLOW STATEMENT
(a) Indirect Method (a) Método Indireto
CASH FLOW FLUXO DE CAIXA
Operating Profit (EBIT) Lucro Operacional
Adjustments to reconcile with cash Ajustes para Reconciliar com o Caixa
Depreciation Depreciação
Decrease in trade receivables Redução no contas a receber
Decrease in Inventory Redução em Estoques
Increase in prepaid expenses Redução em Despesas Antecipadas
Decrease in trade payables Redução no contas a pagar
Decrease in accrued expenses Redução nas provisões de despesas
Net cash provided by operating activities Caixa gerado pelas operações
(b) Direct Method (b) Método direto
CASH FLOW FLUXO DE CAIXA
note1 Cash Receipt from Customers Caixa Recebido de Clientes
Cash Payments: Pagamentos (caixa)
note 2 To trade suppliers A fornecedores
note3 For operating expenses Para despesas operacionais
Net cash provided by operating activities Caixa gerado pelas operações
Note 1 Cash receipt from customers:
Sales
Add: Decresase in trade receivables
Note 2 Cash Payments to Trade Suppliers:
Deduct: decrease in invetories
Cost of Purchases
Add: Decrease in Trade payables
Note 3 Cash Payments to Operating expenses
Operating expenses (excl. Depreciation)
Add: increase in prepaid expenses
Add: decrease in accrued expenses
Agora, vamos verificar um exemplo real:
PAGE 16 OF 24
17. FINANCIAL STATEMENTS IN ENGLISH
2009 2008
For the year ended 31 December £m £m
CASH FLOWS FROM OPERATING ACTIVITIES
Cash generated from operations
Operating profit 1,891 1,505
Depreciation of property, plant and equipment, amortisation and impairment of intangible assets 139 107
Fair value gains (15) –
Gains on sale of property, plant and equipment and intangible assets – 5
Other non-cash movements 2 –
Decrease / (increase) in inventories 39 (65)
(Increase) in trade and other receivables (12) (32)
Increase in payables and provisions 220 61
Share award expense 59 59
Cash generated from operations 2,323 1,640
Interest paid (23) (58)
Interest received 19 31
Tax paid (371) (280)
Net cash generated from operating activities 1,948 1,333
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of property, plant and equipment and intangible assets (158) (216)
Disposal of property, plant and equipment 11 9
Acquisition of businesses, net of cash acquired – (1,081)
Maturity of short-term investments 1 34
Maturity of long-term investments 18 -
Net cash used in investing activities (128) (1,254)
CASH FLOWS FROM FINANCING ACTIVITIES
Proceeds from issue of ordinary shares 131 63
Share purchases – (300)
Proceeds from borrowings – 1,146
Repayments of borrowings (1,359) (506)
Dividends paid to the Company’s shareholders (648) (441)
Net cash used in financing activities (1,876) (38)
Net (decrease) / increase in cash and cash equivalents (56) 41
Cash and cash equivalents at beginning of period 398 311
Exchange (losses) / gains (8) 46
Cash and cash equivalents at end of year 334 398
Cash and cash equivalents comprise
Cash and cash equivalents 351 417
Overdrafts (17) (19)
334 398
RECONCILIATION OF NET CASH FLOW FROM OPERATIONS
Net cash generated from operating activities 1,948 1,333
Net purchases of property, plant and equipment (145) (156)
Net cash flow from operations 1,803 1,177
Management uses net cash flow from operations as a performance measure.
VII. ORÇAMENTO / BUDGET
O vocabulário para o Orçamento é bem parecido com o da DRE, no entanto o nível de detalhe
pode ser maior, demonstraremos um esquema de vendas regionais e gastos por centros de custos
The budget vocabulary is similar to the income statement, but the level of details can be higher, we’ll
show a spreadsheet considering regional sales and expenses by cost centers.
Reckitt Benckiser 2009 29
PAGE 17 OF 24
18. FINANCIAL STATEMENTS IN ENGLISH
REVENUES
Sales Per Region - Volume
Product South East North West
Sandals 100 200 300 400
Shoes 20 40 60 80
Tennis Shoes 1000 500 750 900
Total 1120 740 1110 1380
Sales Per Region - Price
Product South East North West
Sandals 20,00 18,00 16,00 15,00
Shoes 40,00 36,00 32,00 30,00
Tennis Shoes 60,00 50,00 55,00 58,00
Sales Per Region - Revenue
Product South East North West
Sandals 2.000,00 3.600,00 4.800,00 6.000,00
Shoes 800,00 1.440,00 1.920,00 2.400,00
Tennis Shoes 60.000,00 25.000,00 41.250,00 52.200,00
Total 62.800,00 30.040,00 47.970,00 60.600,00
EXPENSES:
Expense Marketing HR Finance Legal Sales Total
Salaries 300,00 100,00 200,00 50,00 400,00 1.050,00
Telephone 30,00 20,00 5,00 10,00 50,00 115,00
Travel 40,00 15,00 10,00 5,00 150,00 220,00
Representation 0,00 0,00 0,00 0,00 80,00 80,00
Consultants 60,00 40,00 40,00 20,00 0,00 160,00
Auditors 0,00 0,00 60,00 0,00 0,00 60,00
Rent 55,00 55,00 55,00 55,00 55,00 275,00
Total 485,00 230,00 370,00 140,00 735,00 1.960,00
VIII. OUTROS RELATÓRIOS / OTHER REPORTS (KPI’s):
KPI’s (Key Performance Indicators) são os indicadores de performance, definidos pela organização,
os quais ela irá acompanhar para avaliar o desempenho da empresa.
Vamos fazer esta atividade em forma de exercício, quais seriam os principais indicadores para sua
empresa, como eles ficariam em inglês? Algumas sugestões:
Key Performance Indicatores, KPI’s are defined by the organization, and it will track them, in order
to evaluate the company’s performance.
Let’s do this activity as an exercise, what would by important KPI’s for your company. How would
you call them in English. Some suggestions:
PAGE 18 OF 24
19. FINANCIAL STATEMENTS IN ENGLISH
- Customer Satisfaction
- Punctuality on Deliveries
- ROI
- Gross Margin %
- Number of Lauches per Month
- Client Retaintion
- Employees Turnover
- Number of Books Sold
PAGE 19 OF 24
20. FINANCIAL STATEMENTS IN ENGLISH
IX. ANEXO:
1. Lista de profissões: Inglês - Português
Inglês Português
Accountant Contador
Architect Arquiteto
Biologist Biólogo
Business Administrator Administrador
Chemist Químico
Consultant Consultor
Doctor Médico
Economist Economista
Engineer Engenheiro
Entrepreneur Empreendedor
Insurance Broker Corretor de Seguros
Journalist Jornalista
Lawyer Advogado
Marketer Publicitário
Nurse Enfermeira
Pharmacist Farmacêutico
Physician Físico
Procurement Buyer Comprar
Professor Professor Universitário
Psychologist Psicólogo
Public Relations Relações Públicas ou Assessor de Imprensa
Real Estate Broker Corretor de Imóveis
Researcher Pesquisador
Salesperson Vendedor
Teacher Professor
Treasurer Tesoureiro
III. 2. Portugês – Inglês
Português Inglês
Administrador Business Administrator
Advogado Lawyer
Arquiteto Architect
Biólogo Biologist
Comprar Procurement Buyer
Consultor Consultant
Contador Accountant
Corretor de Imóveis Real Estate Broker
Corretor de Seguros Insurance Broker
Economista Economist
Empreendedor Entrepreneur
Enfermeira Nurse
Engenheiro Engineer
Farmacêutico Pharmacist
Físico Physician
Jornalista Journalist
PAGE 20 OF 24
21. FINANCIAL STATEMENTS IN ENGLISH
Médico Doctor
Pesquisador Researcher
Professor Teacher
Professor Universitário Professor
Psicólogo Psychologist
Publicitário Marketer
Químico Chemist
Relações Públicas ou Assessor Public Relations
de Imprensa
Tesoureiro Treasurer
Vendedor Salesperson
IV. 1. Lista de cargos: Inglês – Português
Inglês Português
Analyst Analista
Apprentice Aprendiz
Assistant Assistente
Assistant Manager Gerente Adjunto
CEO / President Presidente
CFO / Finance Director Diretor Financeiro
Chief Chefe
Coordinator Coordenador
Director Diretor
Intern Estagiário
Manager Gerente
Supervisor Supervisor
Trainee Trainee
General Manager Gerente Geral
Relationship Manager Gerente de Relacionamento
Vice President (VP) Vice presidente
Partner Sócio
IV.2. Português – Inglês
Português Inglês
Analista Analyst
Aprendiz Apprentice
Assistente Assistant
Chefe Chief
Coordenador Coordinator
Diretor Director
Diretor Financeiro CFO / Finance Director
Estagiário Intern
Gerente Manager
Gerente Adjunto Assistant Manager
Gerente de Relacionamento Relationship Manager
PAGE 21 OF 24
22. FINANCIAL STATEMENTS IN ENGLISH
Gerente Geral General Manager
Presidente CEO / President
Sócio Partner
Supervisor Supervisor
Trainee Trainee
Vice presidente Vice President (VP)
1. Lista de Departamentos: Inglês – Português
Inglês Português
Accounting Contabilidade
Accounts Payable Contas a Pagar
Accounts Receivable Contas a Receber
Administration Administrativo
Audit Auditoria
Business Development Desenvolvimento de negócios
Commercial Comercial
Communication Comunicação
Controlling Controladoria
Crédito Credit
Customer Service Atendimento ao cliente
Exportação Exports
Finance Financeiro
Financial Planning Planejamento Financeiro
Human Resources Recursos Humanos
Importação Imports
Insurance Seguros
IT - Information Technology TI - Tecnologia da Informação
Legal Legal
Logistics Logística
Maintenance Manutenção
Market Inteligence Inteligência de Mercado
Marketing Marketing
Merger & Acquisition (M&A) Fusão e Aquisição
Oil & Gas Petróleo e Gás
Operations Operações
Planning Planejamento
Process Processos
Procurement Compras
Production Produção
Projects Projetos
Quality Assurance Garantia de Qualidade
Research & Development (R&D) Pesquisa e Desenvolvimento
Retail Varejo
Risk Management Gerenciamento de Risco
Sales Vendas
Strategy Estratégia
Supply Chain Suprimentos
Tax Tributário, Fiscal
PAGE 22 OF 24
23. FINANCIAL STATEMENTS IN ENGLISH
Training and Development Treinamento e Desenvolvimento
Treasury Tesouraria
Wholesale Atacado
2. Português – Inglês
Português Inglês
Administrativo Administration
Atacado Wholesale
Atendimento ao cliente Customer Service
Auditoria Audit
Comercial Commercial
Compras Procurement
Comunicação Communication
Contabilidade Accounting
Contas a Pagar Accounts Payable
Contas a Receber Accounts Receivable
Controladoria Controlling
Credit Crédito
Desenvolvimento de negócios Business Development
Estratégia Strategy
Exports Exportação
Financeiro Finance
Fusão e Aquisição Merger & Acquisition (M&A)
Garantia de Qualidade Quality Assurance
Gerenciamento de Risco Risk Management
Imports Importação
Inteligência de Mercado Market Inteligence
Legal Legal
Logística Logistics
Manutenção Maintenance
Marketing Marketing
Operações Operations
Pesquisa e Desenvolvimento Research & Development (R&D)
Petróleo e Gás Oil & Gas
Planejamento Planning
Planejamento Financeiro Financial Planning
Processos Process
Produção Production
Projetos Projects
Recursos Humanos Human Resources
Seguros Insurance
Suprimentos Supply Chain
Tesouraria Treasury
TI - Tecnologia da Informação IT - Information Technology
Treinamento e Desenvolvimento Training and Development
Tributário, Fiscal Tax
Varejo Retail
Vendas Sales
PAGE 23 OF 24