50 Palavras Essenciais de Finanças em Inglês que Todo CFO e Controller Precisa Dominar
De 'EBITDA' a 'working capital': o vocabulário financeiro que define credibilidade em earnings calls e board meetings.
Quando usar: Para CFOs, controllers, FP&A analysts e diretores financeiros que apresentam resultados para boards internacionais, participam de earnings calls ou fazem interface com investidores globais.
Frases prontas para usar
Demonstrações Financeiras (Financial Statements)
P&L / Income Statement, 'Let me walk you through the P&L highlights for Q3'
Balance Sheet, 'The balance sheet reflects a strong liquidity position with $42M in cash equivalents'
Cash Flow Statement, 'Operating cash flow improved 18% YoY driven by working capital optimization'
Revenue / Top Line, 'Top-line growth came in at 12%, ahead of guidance'
Gross Margin, 'Gross margin expanded 200 basis points to 68.4%'
EBITDA, 'Adjusted EBITDA reached $28M, representing a 22% margin'
Net Income / Bottom Line, 'Bottom line was impacted by a one-time restructuring charge of $3.2M'
EPS (Earnings Per Share), 'Diluted EPS came in at $1.42, beating consensus by $0.08'
COGS (Cost of Goods Sold), 'COGS decreased 5% due to renegotiated supplier contracts'
OPEX (Operating Expenses), 'OPEX as a percentage of revenue improved from 45% to 41%'
💡 Dica
Em earnings calls, precisão numérica é obrigatória. 'Basis points' (bps) para margens, 'YoY' para comparações anuais, 'QoQ' para trimestrais. Nunca arredonde sem avisar: 'roughly $28M' ou 'approximately 22%'.
Planejamento e Orçamento (FP&A / Budgeting)
Budget / Annual Budget, 'The annual budget was approved by the board with a 7% increase in CAPEX allocation'
Forecast, 'We're revising our full-year forecast upward by $5M based on Q3 performance'
Variance / Budget Variance, 'The variance analysis shows a favorable $1.2M in OPEX and unfavorable $800K in revenue'
Actuals vs. Budget, 'Actuals came in 3% above budget, primarily driven by strong LATAM performance'
CAPEX (Capital Expenditure), 'CAPEX for the new plant is estimated at $15M over 24 months'
Working Capital, 'Working capital management freed up $8M through DSO improvement'
DSO (Days Sales Outstanding), 'DSO improved from 58 to 47 days after the collections initiative'
Run Rate, 'Based on current run rate, we project $120M in ARR by year-end'
Cost Center, 'Each cost center owner must submit variance explanations by the 10th'
Zero-Based Budgeting (ZBB), 'We adopted ZBB for G&A functions, every line item requires justification'
💡 Dica
Variance analysis é o idioma diário de FP&A. 'Favorable' = gastou menos ou faturou mais que o previsto. 'Unfavorable' = o oposto. Nunca diga 'bad variance', use 'unfavorable'.
Valuation e Investimentos
DCF (Discounted Cash Flow), 'The DCF model suggests a fair value range of $85-$95 per share'
NPV (Net Present Value), 'The project has a positive NPV of $4.2M at a 10% discount rate'
IRR (Internal Rate of Return), 'The IRR exceeds our hurdle rate of 15%, making this a compelling investment'
Payback Period, 'The payback period for the technology investment is 18 months'
Multiple / EV/EBITDA, 'The company is trading at 12x EV/EBITDA, a premium to peers'
Due Diligence, 'Financial due diligence uncovered $2M in unrecorded liabilities'
Weighted Average Cost of Capital (WACC), 'WACC for the LATAM subsidiary is 14.5% given country risk'
Free Cash Flow (FCF), 'FCF conversion improved to 85% of net income'
Leverage / Debt-to-Equity, 'Our leverage ratio is 2.1x, within the covenant threshold of 3.0x'
Goodwill / Impairment, 'No goodwill impairment was required based on the annual assessment'
💡 Dica
Em M&A e investor relations, esses termos são inegociáveis. Se você hesita ao dizer 'WACC' ou 'hurdle rate', perde credibilidade instantaneamente. Pratique a fluência oral, não apenas o reconhecimento.
Reporting e Compliance Financeiro
GAAP / IFRS, 'We report under IFRS but provide GAAP reconciliation for US investors'
Audit / External Audit, 'The external audit is scheduled for March, all documentation must be ready by February 15'
Internal Controls, 'SOX compliance requires documentation of all key internal controls'
Provision / Accrual, 'We booked a $1.5M provision for potential litigation exposure'
Write-off / Write-down, 'The inventory write-down of $800K reflects obsolete SKUs'
Depreciation / Amortization, 'D&A of $3.2M is the primary non-cash charge in EBITDA reconciliation'
Deferred Revenue, 'Deferred revenue grew 25%, a leading indicator of future recognized revenue'
Materiality, 'The threshold for materiality in our audit is set at $500K'
Restatement, 'The restatement was limited to Q2 revenue recognition timing'
Consolidation, 'The consolidation process for 14 subsidiaries takes 10 business days'
💡 Dica
GAAP vs IFRS é uma das primeiras perguntas em qualquer interação com investidores internacionais. No Brasil, usamos IFRS (CPC). Nos EUA, GAAP. Saber as diferenças-chave demonstra sofisticação financeira.
Frases para Earnings Calls e Board Presentations
Let me provide some color on that, 'Let me provide some color on the margin improvement drivers'
To put this in perspective, 'To put this in perspective, our growth rate is 3x the market average'
On a normalized basis, 'On a normalized basis, excluding one-time items, EBITDA margin was 24%'
We're cautiously optimistic, 'We're cautiously optimistic about H2 given the pipeline visibility'
The headwinds we're facing, 'The headwinds include FX impact of $2M and input cost inflation of 8%'
Tailwinds in our favor, 'Tailwinds include favorable pricing and volume growth in premium segments'
We're on track to deliver, 'We're on track to deliver full-year guidance of $200M in revenue'
Below the line, 'Below the line, we had a $1.8M FX gain that improved net income'
Organic growth vs. inorganic, 'Organic growth was 8%, with the remaining 4% from the acquisition'
Runway, 'At current burn rate, we have 18 months of runway'
💡 Dica
Earnings calls têm um protocolo verbal específico. 'Provide color' = dar mais detalhes. 'Headwinds/tailwinds' = fatores negativos/positivos. Nunca diga 'problems', use 'challenges' ou 'headwinds'.
Perguntas frequentes
Qual a diferença entre EBITDA e EBIT?
Preciso saber esses termos para uma earnings call?
GAAP e IFRS: qual a diferença principal?
Como me preparar para apresentar resultados financeiros em inglês?
Templates ajudam. Contexto define.
Essas frases são ferramentas. Mas só funcionam se você souber quando usar e como adaptar ao seu contexto específico.
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