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.
Aprender em Contexto