Terms for subject Accounting containing à

English	Portuguese
amortised cost of a financial asset or financial liability	custo amortizado de um ativo financeiro ou de um passivo financeiro
end of a financial period	fim de exercício
gain on disposal of investment not held on a long-term basis	proveitos e ganhos financeiros
income from investment in and loans to undertaking in which the business has a participating interest or joint ventures	rendimentos de participação de capital
interest rate implicit in a lease	taxa de juro implícita na locação
recording on a cash basis	registo numa base caixa
securities issued at a discount/premium	títulos emitidos abaixo/acima do par
to strike a balance	apurar o saldo de uma conta