IRS_Glossary_B

Question 1

back taxes

Answer 1

impuestos atrasados; impuestos en mora

Question 2

backpay

Answer 2

pago de sueldos atrasados

Question 3

backslash (information technology)

Answer 3

barra invertida (informática)

Question 4

backup withholding

Answer 4

retención adicional de impuesto sobre intereses y ciertos dividendos; retención adicional de contribución sobre intereses y ciertos dividendos (P.R.)

Question 5

bad debt

Answer 5

deuda incobrable

Question 6

balance

Answer 6

saldo

Question 7

balance sheet

Answer 7

hoja de balance

Question 8

bank failure

Answer 8

quiebra bancaria

Question 9

bank statement

Answer 9

estado de cuenta bancaria

Question 10

bankruptcy

Answer 10

bancarrota; quiebra

Question 11

barter

Answer 11

trocar (verbo); trueque (sustantivo); permuta

Question 12

barter exchange (noun)

Answer 12

trueque; intercambio de bienes sin que medie dinero (sustantivo)

Question 13

bartering income

Answer 13

ingreso resultante de trueque

Question 14

base cost

Answer 14

costo base

Question 15

basis

Answer 15

base

Question 16

beneficiary

Answer 16

beneficiario

Question 17

benefits

Answer 17

beneficios; prestaciones

Question 18

bequest

Answer 18

asignación testamentaria; legado

Question 19

bill

Answer 19

factura

Question 20

boilerplate

Answer 20

cláusula estándar de un convenio o documento

Question 21

bona fide resident

Answer 21

residente bona fide

Question 22

bond

Answer 22

bono; obligación; fianza

Question 23

bond discount

Answer 23

descuento de bono

Question 24

bond for payment of tax

Answer 24

fianza para el pago de impuesto; fianza para el pago de contribuciones (P.R.)

Question 25

bond income

Answer 25

ingreso de bonos

Question 26

bond premium

Answer 26

prima de bono

Question 27

bond retirement

Answer 27

retiro de bonos

Question 28

bonus

Answer 28

bonificación

Question 29

bookkeeper

Answer 29

tenedor de libros

Question 30

bookmark (information technology)

Answer 30

marcapáginas (informática)

Question 31

borrower

Answer 31

prestatario

Question 32

box

Answer 32

casilla; recuadro; encasillado; apartado (P.R.)

Question 33

bracket (tax)

Answer 33

escala tributaria; escala contributiva (P.R.)

Question 34

branch

Answer 34

subdivisión (administrativa); sucursal

Question 35

breach of contract

Answer 35

incumplimiento de contrato

Question 36

bring an action

Answer 36

entablar juicio

Question 37

broker

Answer 37

corredor; comisionista de acciones; agente bursátil (stockbroker); agente de seguros (insurance broker)

Question 38

browser

Answer 38

navegador; explorador de Internet; buscador

Question 39

Bureau of Employment Security (P.R.)

Answer 39

Negociado de Seguridad de Empleo (P.R.)

Question 40

Bureau of the Fiscal Service

Answer 40

Oficina del Servicio Fiscal

Question 41

bus

Answer 41

autobús

Question 42

business

Answer 42

negocio; empresa

Question 43

business expenses

Answer 43

gastos de negocio; gastos de representación

Question 44

business gifts

Answer 44

regalos de propaganda comercial

Question 45

business loss

Answer 45

pérdida de negocio

Question 46

business property

Answer 46

propiedad de negocio; propiedad comercial

Question 47

business trust

Answer 47

fideicomiso comercial

Question 48

by-product

Answer 48

subproducto; producto secundario