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English to Spanish Dictionary of Accounting Terms


National Association of Accountants (NAA)

National Automated Accounting research System (NAARS)

National debt

National income accounting

Natural business year

Natural resources

Near money

Negative balance

Negative cash flow

Negative goodwill

Negative interest

Negative net worth

Negative yield curve

Negative-pledge clause



Negotiable bill

Negotiable instrument

Negotiable Order of Withdrawal account

Negotiated price

Nest egg


Net amount

Net assets

Net book value

Net capital stock

Net current assets

Net decrease in current loans

Net dividend

Net earnings

Net exports

Net finance expense

Net financial position

Net income

Net income for the year

Net income per share

Net income-to-net worth ratio

Net increase in current loans

Net interest

Net lease

Net loans from related companies

Net loss

Net of interest

Net of tax

Net operating loss (NOL)

Net present value (NPV)

Net present value method

Net price

Net price method

Net proceeds

Net profit

Net profit margin

Net quick assets

Net realizable value

Net recovery of bad debts

Net return

Net reversal of contingent liabilities

Net sales

Net tangible assets per share

Net working capital

Net worth

Net yield

New balance

New issue

New money

New non-current loans

New shares

Next-in, first-out (NIFO)



No-par-value capital stock

Nominal asset

Nominal capital

Nominal interest rate

Nominal return




Non-controllable risk

Non-cumulative dividends

Non-cumulative stock

Non-current assets

Non-current investments

Non-current liabilities

Non-deductible items

Non-deductible payment

Non-deductible tax


Non-diversifiable risk

Non-factor risks

Non-manufacturing expenses

Non-market risk


Non-monetary item


Non-operating companies

Non-operating expenses

Non-par stock

Non-participating preferred


Non-pecuniary loss

Non-performing loan/asset

Non-productive asset

Non-productive assets

Non-profit organization

Non-public company

Non-recourse loan

Non-recurring charge

Non-recurring gain

Non-sufficient funds


Non-taxable gross income

Non-voting stock

Non-yielding assets


Normal activity

Normal capacity

Normal costs

Normal operating cycle

Normal spoilage

Not for profit

Not-sufficient-funds check


Note holder

Note in payment

Note payable

Note receivable

Note receivables discounted

Notice of dihonor

Notice of non-payment


NOW account

NSF check