SHOP AROUND

Informalmente: "bater perna" pelas lojas do Brás, da 25 de Março, da José Paulino, etc.
(Acho que não se aplica à Oscar Freire...)
Definition: to visit a number of shops in order to find the cheapest price.
E.g.1: You can save a lot of money if you shop around.
E.g.2: I didn't have time to shop around, but I managed to do all my Christmas shopping in one afternoon.
This phrasal verb cannot be separated.
Fonte: Knights English (anyone can receive free Daily English Tips and Event Information): http://www.knightsenglish.com/port/top.asp

ADVOCATE / ATTORNEY / BARRISTER / COUNSEL / LAWYER / SOLICITOR

Advogado
advogado assistente = attorney of counsel
advogado auxiliar = junior barrister, junior counsel
advogado chicanista, informal = shyster lawyer, disreputable lawyer;
advogado contencioso = barrister
advogado de acusação = counsel for the prosecution; barrister for the Crown RU).
advogado de causa = attorney at law, attorney of record, counsel, counsellor, barrister, forspeaker
advogado de defesa = defense attorney/counsel; counsel for defense; barrister for the defense.
advogado de empresa/interno = in-house counsel
advogado de ofício =assigned counsel
advogado de partido = business lawyer
advogado de partido/ advogado interno = in-house counsel
advogado do caso = attorney of record
advogado do foro (GB) = barrister
advogado externo = outside counsel
advogado geral da união = federal attorney-general
advogado militante = practicing attorney
advogados, consultores e conselheiros = counsel, consultant, advisors
associação dos advogados = bar association
business lawyer = advogado empresarial
causídico = lawyer; advocate; attorney; solicitor; counsellor; barrister.
defensor de ofício, defensor dativo = defense counsel appointed by court; pro bono lawyer.
indicar um advogado civilista para alguém refer sb over to litigation counsel (to)
interdição profissional do advogado = disbarment.
relação confidencial advogado-cliente = attorney-client privilege
seção (da OAB; do clube de advogados) = chapter

Lawyer:
Australia = barristers and solicitors (practice the law).
England = Law-trained persons. It includes practitioners such as barristers, solicitors, legal executives and licensed conveyancers; and people who are involved with the law but do not practice it on behalf of individual clients, such as judges, court clerks, and drafters of legislation.
Scotland = advocates and solicitors. In a generic sense, it may also include judges and law-trained support staff.
Canada = individuals who have been called to the bar or have qualified as civil law notaries in the province of Quebec. Common law lawyers in Canada may also be known as "barristers and solicitors", but should not be referred to as "attorneys", since that term has a different meaning in Canadian usage. However, in Quebec, civil law advocates (or avocats in French) often call themselves "attorney" and sometimes "barrister and solicitor". USA = Attorneys who may practice law.

ACCRUE / ACCRUAL / ACCRUEMENT

Accrue (verb) / Accrual – Accruement (noun)

Definition: To gain or accumulate as an increment, as interest accrues to a savings account or unused sick days might accrue to vacation time.

accrual / vesting period = período de aquisição (por exemplo, férias ou outros direitos)
accrual = provisão (débito; passivo); acúmulo; acúmulo/acumulação (juros, férias);
accrual basis/method of accounting (as opposed to the cash method) = expenses and income are charged to periods to which they are applicable, regardless of when the income arrives or the payments, made = despesas contabilizadas pelo regime de competência / contabilização baseada na competência (de exercícios)
accrual date = data em que foi feita a provisão
accrual for income tax = provisão para o imposto de renda
accrued at year-end = lucro do exercício
accrued depreciations = depreciações acumuladas
accrued liability = responsabilidade cumulativa
accrued loss/shortfall/deficit = prejuízo acumulado
accrued profit and loss statement = demonstração dos lucros ou prejuízos acumulados
accrued profits = lucros acumulados
accrued results = resultados acumulados
accrued/earned interest = juros acumulados/vencidos; juros diferidos
accrued (aggregate) = (total) acumulado
accruing interest; earned interest = juro vincendo
accruing; performing = realizável (adj.); adimplente
interest on non-accrual loans = juros sobre empréstimos cuja possibilidade de cobrança é precária
nonaccrual = não cumulatividade; não-cumulativo
nonaccrual loans = empréstimos que não auferem juros (em vista da dificuldade de receber o principal)
vacation accrual = férias a pagar

Suggested Usage: Things accrue when they grow or attach themselves to something else:
"In the long run, far more pain than joy accrues (to the human spirit) from bearing grudges."
"We simply must find a way to slow the accrual of junk in the garage."
"Little benefit accrued to Perkins or his business from the financing arranged by his friend."

TITLES AND ACRONYMS

Board of directors
Corporate officer
Corporate title
Chairman
Chief strategy officer (CSO)
Chief channel officer (CCO)
Chief financial officer (CFO)
Chief visionary officer (CVO)
Chief operating officer (COO)
Chief information officer (CIO)
Chief information security officer (CISO)
Chief marketing officer (CMO)
Chief analytics officer (CAO)
Chief administrative officer (CAO)
Chief networking officer
Chief data officer
Chief technical officer or Chief technology officer (CTO)
Chief science officer
Chief legal officer
Corporate governance
Creative director
Executive compensation
General Counsel
Managing director

CHIEF EXECUTIVE OFFICER (CEO) / MANAGING DIRECTOR

De modo geral:

S/A = Corporation
Presidente do Conselho = Chairman
Vice-Presidente do Conselho = Vice-Chairman
Presidente de SA = Chief Executive Officer
Diretoria = Executive Board

Limitada
Diretor Presidente / Diretor Geral = Managing Director
Vice-Presidente = Vice Managing Director
Diretoria = Executive Management

A chief executive officer (CEO) or chief executive is the highest-ranking corporate officer, administrator, corporate administrator, executive, or executive officer in charge of total management of a corporation, company, organization, or agency, reporting to the Board of Directors and/or the Organization's Owner(s). In internal communication and press releases, many companies capitalize the term and those of other high positions, even when they are not proper nouns.

Managing director is the term used for the chief executive of many limited companies in the United Kingdom, Commonwealth and some other English speaking countries. The title reflects their role as both a member of the Board of Directors but also as the senior manager.

At investment banks and other financial institutions, "managing director" does not refer to the chief executive but can rather refer to the head of a major business unit.

The term Chief Executive (or its American equivalent "Chief Executive Officer" or just "CEO") is in general usage in the United Kingdom for the senior executive of public limited companies, charities and Executive Agencies.

At subsidiary companies usage is more variable, with managing director often preferred.

Fonte: Wikipedia

INCOMING / OUTGOING - INWARDS / OUTWARDS

Entrada / Saída
Separate gates are desirable for staff vehicles and deliveries (goods inwards and goods outwards).
Incoming Inspection = Inspeção de Recebimento (de Mercadorias)
Incoming Call = chamada entrante
Incoming Auditor = Auditor recém-contratado
Incoming Note = Nota de Entrada
Inward/Incoming collection = cobrança recebida
Inward/incoming freight = frete de entrada/recebimento
Inward transfer = transferência do exterior
incoming foreign resources = recursos externos ingressados
Outgoing Call = chamada sainte (!?!)
Outgoing Mail = Saída de Correspondência
Outward bill = nota/fatura enviada
outward freight = frete de despacho
outwards insurance = resseguro cedido
outwards reinsurance = resseguro passivo
ouward cargo = carga exportada

WASH SALE

Compra e venda imediata (de ações); transação fictícia

A fictitious type of arrangement whereby a broker, upon receiving an order from one individual to purchase and an order from another individual to sell a certain amount of a particular stock or commodity, transfers it from one principal to the other and retains the difference in value.

The illegal buying of stock by a seller's agents to give the impression of an active market.
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Fonte: Answers.com

BOOTLEG

Bootleg (verb)
Pronunciation: ['but-leg]
Definition: To produce and/or distribute legally prohibited products.

Usage: Today's word is used mostly as an adjective (bootleg DVDs) (DVDs piratas?) and a verb (to bootleg DVDs). It has settled into the US vernacular as a regular verb referring to the action of bootlegging, which is carried out by a bootlegger, who bootlegs.

Suggested Usage: Remember that the original meaning of today's word began in the days of rum-runners: "Izzy Russianoff got the capital to start his charity hospital bootlegging moonshine in the 30s." However, don't let that restrain you from applying it to any product illegally distributed, "Curt's avocation was bootlegging illegal fireworks up and down the east coast until a bolt of lightning caught up with his truck on a run through the Poconos."
Etymology: Today's word originated from the habit of men, when they wore high boots in centuries past, of smuggling objects across borders by hiding them in the legs of their boots. In the late 19th century, however, its meaning shrunk to the smuggling of whisky into counties and states that were 'dry.' During Prohibition, the word became even more popular as the vocation of smuggling alcoholic beverages into the United States from Canada or from, well, bootleg distilleries. However, the word did not go the way of Prohibition. Rather, its meaning has broadened again recently to refer to the distribution of any illegal product, such as copyrighted tapes, CDs, and DVDs that are widely produced and distributed illegally today.

Fonte: Dr. Language, YourDictionary.com

ABATE

(1) Lessen, let up, subside, reduce or be lessened, reduced, as to abate the rent by $100;
(2) to demolish, destroy, as to abate a condemned building;
(3) (Law) to put an end to, render null and void, as to abate a writ in court.

Usage: This word was brought to mind by a misuse of it heard recently in a TV news story on a storm: "the storm will ameliorate." While weather can get better, it is not clear what "the storm will ameliorate" (the storm will get better) could possibly mean: it will become a better storm? It will get stormier? Does this mean that its unhealthy condition will improve? Weather ameliorates; storms abate. The noun for today's word is "abatement."

Suggested Usage: Today's word may be used transitively or intransitively, so the weeds in your garden may abate on their own but, if they don't, you may abate them yourself with an appropriate herbicide. Anything fast, powerful, or uncontrollable may abate, "M. T. Head set out on a world-class shopping spree that did not abate until she had leveled the raised print on her credit card." (The downtown stores were offering price abatements across a wide range of goods and products.)

CONCORDÂNCIA EXPRESSA E POR ESCRITO

Eu tinha dúvida se "expressa e por escrito" não seria redundância mas, segundo o Dr. José Maria
da Costa (Gramatigalhas): "Nada há de incorreto na expressão concordância expressa e por escrito." http://www.migalhas.com.br/mig_gramaticais.aspx?cod=57988&lista=S
...
I) concordância tácita e concordância expressa;
II) concordância escrita e concordância não-escrita.
6) A concordância tácita decorre da evidência resultante da prática de atos que comprovem a intenção de consentir ou de anuir à prática do ato, ou de aprová-lo.
7) Já a concordância expressa – que àquela se contrapõe – funda-se em declaração expressa, escrita ou verbal, mas manifesta e inequívoca.
8) Quando a lei não exige, para a validade do ato praticado, que o consentimento seja expresso, o consentimento tácito tem a mesma valia. Por outro lado, quando a lei exige que o consentimento se dê de modo expresso, este não pode dar-se de outro modo.
9) Além disso, pode haver a concordância escrita, vale dizer, em papel ou documento passado e assinado pela pessoa, ou passado por outrem e por ela somente assinado. É o que se dá nos contratos formais.
10) Já a concordância verbal – que se opõe à anterior – é aquela que se dá de viva voz. É válida, quando a lei não exige que seja dada por escrito, como se dá nos contratos consensuais.
11) De tudo o que se observou, nota-se que, opondo-se à concordância tácita, a concordância expressa é modalidade genérica de consentimento, que tanto pode ser verbal, como pode ser escrita."

Tort / Tortfeasor

Tort (noun): ato danoso que dá causa a reparação por responsabilidade civil , ato doloso (malicious act), delito civil, ilícito civil
Tortfeasor (noun): agressor, transgressor, delinqüente [Pronunciation: ['tort-fee-zê(r)]
Definition: One who is guilty of wrong-doing that is not in violation of a contract; a wrong-doer, or trespasser for which a civil remedy may be sought.

Usage: A tort is a wrong or harm other than breach of contract; Examples include negligence, product liability, cooking the company books (but not tarts), traffic violations, assault. Intentional torts are uninsurable crimes, libel and slander, the exceptions.
Companies and individuals may insure themselves against unintentional torts.
This word is brought to you as part of yourDictionary's unrelenting Campaign Against Profanity. Now you may say to people who mistreat you, "You dirty tortfeasor!" rather than resort to socially unapproved vocabulary. Remember, if the offense is a violation of a contract, you will misspeak yourself using this term. We might remember 2002 as the Year of the Tortfeasor in US business.
Fonte: YourDictionary

Torts = Tort law seeks to remedy civil wrongs that result in harm to person or property. The class will focus on basic concepts such as the intentional torts, negligence, strict liability, and products liability.
Ex.: Como se vê, o ato ilícito dá origem a deveres, que variam de conformidade com o prejuízo causado a outrem. As one may notice, the tort produces duties, which vary according to the damage caused to the other party.
danos de consumo em massa = mass tort litigation
débito/ilícito/responsabilidade civil (extrajudicial) = tort
processar por ilícito civil = sue in tort (to)
responsabilidade subjetiva = tort liability