lunes, 25 de noviembre de 2013



 Feed . Registration recorded on the credit side of an account .

Creditor. The part of a credit transaction that sells a service or merchandise and gets a receivable .

Active . An economic resource owned business that is expected to yield benefits in the future .

Fixed Assets Tangible Assets or plant . Fixed assets is called the long-lived assets acquired for use in the operation of the company and that his destiny is not selling .

Amortization . An expense that applies to intangible assets ( Assets and Deferred Charges Deferred called ) in the same way as depreciation applies to plant assets and depletion of natural resources.

General or State Balance Sheet. Detailed Status , also known as Financial Statement , Statement of Assets and Liabilities , Statement of Resources and Liabilities Statement, Balance Sheet or simply state, showing the nature and amount of the assets , liabilities , and equity ( net assets) of a business, on a given date .

Bank. Institutions engaged in monetary relations : money supply , credit relations , registration and financial control, loans, payments and collections.

Base Case . Method that summarizes the results of operation in terms of cash receipts and cash payments , rather than income earned or expenses incurred.

Capital . In the economic sense equivalent to capital goods , ie , the set of capital goods ( physical quantity rather than monetary value ) accumulated , or wealth represented by the excess of production over consumption.

Cheque . A check is "a bill of exchange drawn on a bank , payable on demand ." Usually checks are classified under the general heading of bills, but they differ from those in which further imply that have been turned against a deposit, and are always payable on demand .

Buy . ( Fixed Assets ) is the acquisition of an asset for which a payment obligation arises . Asset purchases are made using the procedure established with respect to the Investment Authorization Requests .


Accounting : The process of interpreting , recording, classifying , and summarizing measure in monetary terms the economic activity that happens in an organization . The fundamental purpose of accounting is to provide information about an economic entity .

Debit . A value seated on the left side of an account called must . Accounting term that means an increase in assets or decrease in liabilities or equity . In the accounts of the balance of payments, debit is a full import ( or equivalent).

Accumulated Depreciation . Contra account or regulatory asset account shown as a deduction from the account corresponding Tangible Fixed Assets in the Balance Sheet.

Invoice. Proof of sale; detailed account that the seller delivers to the buyer and showing all details of the sale , for example , date, name of the buyer and seller , vendor number , quantity and description of the items, unit price , extensions discounts , if any, total amount.

Commercial Invoice . We can classify the commercial invoice from different points of view is, so it protects or character

Gain. An increase in own capital which is not the result of an income or an investment made ​​by the business owner .

Expense : They represent the total amount in monetary terms , materials , labor and financial resources used during any period in the whole business.

Haber. Part of a ledger account in fertilizers consisting of the same . Counterpart must

Tax . Coercive obligation without consideration . Tribute or compulsory payment imposed a state for public purposes.

Join . Increase in owner's equity is gained to deliver goods or services to customers

Inventories . Inventories are composed of acquisition in the manufacturing process or finished goods , whether for consumption or for marketing.

Investment . In general, the use of capital profit , whether in a business, farm , urban real estate, government bonds, industrial bonds , oil stocks , commodities, or education.

Payroll . The compensation of employees , a major expense for many businesses. In fact it is a record that lists the names of the employees for a given pay period , pay values ​​, time worked , gross wages , deductions for taxes and other retained value and net pay .

Liabilities . Set of obligations , debts that the organization has with other persons or entities , known as creditors representing the entity financing by third parties .

ARCHIVIST : Professional higher level graduate archival .

ARCHIVAL : Discipline is the theoretical, practical and technical aspects of the files .

STOCK : Set of documents, whatever their date , form and support material accumulated in a natural process by a person or public or private entity , in the course of his administration, preserved respecting that order to serve as evidence and information to the person or institution that produces and citizens , or as sources of history .

STOCK PUBLIC : Set of documents belonging to government agencies and those derived from the provision of public services by private entities.

PRIVATE STOCK PUBLIC INTEREST : One who by their value for the history , research , science or culture is of public interest and declared by the legislature .

TOTAL STOCK : A concept that refers to the overall process of the documents in its life cycle.

ACCESS TO RECORDS : The right of citizens to information held consulting the public archives in the terms set forth by law

AUTOMATION : Application of technological means for storage and retrieval processes of
documentary and electronic records information.

Archiving WEB ( WEBARCHIVING ) : Process fraction collection or parts of the World Wide Web and the assurance that the collection is kept in a file or information system for future researchers , historians and the general public .

LIFE CYCLE OF DOCUMENT: successive stages through which they pass documents from production or reception managing files and administrative files and temporary storage until disposal or integration to a permanent file.

PAPER STOCK : Registration information produced or received by a person or entity by reason of his activity or duties , which have administrative , fiscal, or legal value , or scientific, economic , historical or cultural value and should be preserved.

ELECTRONIC DOCUMENT : Document whose support material is some kind of electronic device and wherein the content is encoded using some kind of digital code that can be read or played with the help of detectors magnetization.

ELECTRONIC DOCUMENT FILE : Recording information created or received by a public or private entity providing public services because of their activities or functions using electronic means.

DISPOSAL DOCUMENTARY : Activity resulting disposal identified in the withholding tables or documentary assessment documents for those who have lost their primary and secondary values ​​, while retaining your information to other media .

MIXTURE : A technique by which loose folios are grouped to give a book. The product of the filling unit is called " file " .

ARCHIVE FEATURE : Activities related to the entire archival work, ranging from the development of the document to disposal or permanent preservation.

ELECTRONIC DOCUMENT MANAGEMENT (GED ) : A GED is a software system that enables you to keep information from the institution on the one hand that comes from physical paper files and on the other that contained in electronic files.

DOCUMENT MANAGEMENT : A set of techniques aimed at administrative and planning, management and organization of documents produced and received by the entities from their origin to their final destination in order to facilitate its use V conservation.

DOCUMENT MANAGEMENT ( RECORDS MANAGEMENT) : Document Management . Area responsible for an efficient and systematic control of the creation management , receipt , maintenance, use and disposition of records , including processes to incorporate and maintain in the form of documents , information and evidence of the activities and operations of the organization.

SEARCH TOOLS : Document containing detailed information about a specific collection of documents or records within the file of an institution.

DOCUMENTARY HERITAGE : Set of preserved historical or cultural value documents.

REGISTRATION ( REGISTRATION) : Act by which a document is allocated a unique identifier at the time of entry into the system.

ELECTRONIC DOCUMENT MANAGEMENT SYSTEM (ELECTRONIC RECORDS MANAGEMENT) : A set of programs used for storing electronic documents recovered V V / or digital images of paper documents originally supported .

DOCUMENT MANAGEMENT SYSTEM ( SYSTEM RECORDS ) DOCUMENT MANAGEMENT SYSTEM : Information system that incorporates , manages and provides access to documents over time .

DOCUMENTARY SUPPORT : Media in which the information is contained, according to the materials or technological means used . In addition to paper files are the visual, photographic , film, computer , oral and audio files .

DOCUMENT RETENTION TABLE : List of series with corresponding document types to which the residence time is allocated in each stage of the life cycle of documents

domingo, 24 de noviembre de 2013


EFFICIENCY: Emphasis on the optimal use of resources, and good use of it.

EFFECTIVENESS: It materializes in obtaining results, the use of time .

EFFECTIVENESS: Acquired by balancing production and production capacity .

ECONOMIC ACTIVITY: The process where you purchase products , goods and services that meet our needs or gains .

EXPANSION: Increased production of a thing for it to reach a number of people .

RESECTION: Is the general decline in economic activity of a country or region.

INVISIBLE HAND: In economics expresses the self-regulating capacity of free trade.

DEPRESSION: Consists of a large decrease in the production or consumption , accompanied by high unemployment rates bankruptcies .

MICROECONOMICS: Study the economic behavior of individual economic agents such as consumers , business, workers , investors and markets .

MACROECONOMICS: The study of the economy by analyzing the economic variables aggregators as the total amount of goods and services produced.

INCOME: Increased income wealth all natural or legal person perceives and you can consume without diminishing its assets.

STATUS: Refers to a form of social, economic , political sovereignty , consisting of a set of non-voluntary institutions , which has the power to regulate national life in a given territory .

NOW: It is an organization, institution or industry, dedicated to pursuing activities or economic or commercial purposes, to meet the needs of goods or services of the plaintiffs.

PRICE: payment or reward is assigned to the production of a good or service or , more generally , any commodity .

TRM: The rate of market exchange is the amount of Colombian pesos for a dollar of the United States.

ECONOMIC MODELS: That is, what is expected to result in a process under ideal conditions.

OFFER: Defined as the amount of goods or services that producers are willing to supply at different prices and conditions.

REQUEST: It is defined as the quantity and quality of goods and services that can be purchased in different market prices for a consumer or the consumer group at a particular time.

FIXED COSTS: Are those costs that are not sensitive to small changes in the activity levels of a company, but remain invariant to these changes .

VARIABLE COSTS: Refers to production costs that vary depending on the level of production.

CUSTOMS : A facility where operations are conducted and legal procedures for import or export .

CUSTOMS AGENT : A person or entity that is the importer to the formalities of the DIAN .

Tariff : A tax or charge that you must cancel the importer for the imported goods .

IMPORT STATEMENT : A document where the information supporting general merchandise importer and imported .

Andina DECLARATION OF VALUE : A supporting document which specifies general information and wreck importer actually paid for the goods , this paper it should have the countries of the Andean Community.

CUSTOMS DEPOSITS : Places enabled storage imported goods under Customs control .
DUMPING : It is unfair competition within the market.

CUSTOMS SUPERVISION : The DIAN is the only entity authorized to perform the inspection of goods , make a documentary or physical review of goods.

IMPORT ORDINARY : The merchandise of foreign origin entering the customs territory paying customs duties, is freely available and indefinitely .

INSPENCION CUSTOMS : The customs control of imported goods either documentary. Physical or automatically.

Comercal WORTHLESS IMPORTED MERCHANDISE : Is that good imported in order to use advertising , display or laboratory samples.

NON MERCHANDISE TRADE : The merchandise entering the country with the agreement of another country for disasters or natural disasters.

REDUCTIONS : Is the loss of a number of goods.

LIFTING OF MERCHANDISE : When the goods have already been inspected by the DIAN and paid the respective customs duties the importer may make use of the goods and is freely available at

GROSS WEIGHT : The total weight including product and packaging.

NET WEIGHT : The weight of the products not including packaging .

PRE - INSPECTION : The process of revision of the goods by a customs broker before DIAN perform the inspection of the goods.

Harmonized System : The tariff nomenclature, which is assigned to the goods to identify a product .

GRANT : Is the loan a bank makes to the importer for payment of an import.

CUSTOMS UNION : The agreement between two or more countries to eliminate trade barriers.

FOB VALUE : Is the cost, insurance , freight and other expenses means "Free and board " free on board and is a term of international negotiation.

VUCE : Single window of foreign trade.