Quebra de Ensaque

16:32 Jan 23, 2015

Portuguese to English translations [PRO]
Bus/Financial - Finance (general)

Portuguese term or phrase: Quebra de Ensaque

In an audit report, in a table of "other" sources of income/revenue not accounted for in the company balance sheets. Since it's a table, there is of course very little immediate context to the term itself. I googled it in parentheses and google returns ZERO results for this exact phrase.

Perhaps "ensaque" refers to the misappropriation of funds? And to stop that, i.e. quebrar, would provide a source of income? (Ensacar = verbo transitivo

2. figurado apropriar-se indevidamente de

)

...Anyway, the text and term from the source document follow:

De acordo com as bases legais supracitadas identificamos valores de outras receitas nos balancetes fornecidos, elencadas abaixo, e que não constam nas bases de cálculo do IRPJ e da CSLL dos períodos considerados:
Conta Contábil
Valores Totais (2011 a 2013)

Rendimentos Aplicações Financeiras
61.687,29

Juros Ativos - Empréstimos
19.856,72

Ganho Alienação de Bens - Imobilizado
40.000.94

Quebra de Ensaque
2.432.583,97

Outros Ganhos e Receitas
10.724,57

Total Geral
2.645.293,30

Tom Jamieson KudoZ activity Questions: 3 (none open) (1 without valid answers) Answers: 44 Brazil
Local time: 09:30

Discussion entries: 5

Vitor Pinteus

Portugal

01:33 Jan 28, 2015

5. ("ensaque" »» "sacking or bagging"): http://michaelis.uol.com.br/moderno/ingles/index.php?lingua=...

Neste caso, creio que estas "quebras de ensaque" são algo como "perdas do ensaque/empacotamento", pelo que a tradução talvez possa ser algo como "sacking/bagging/packing losses".

O valor pode aparecer aqui como uma receita extraordiária porque estava sobredimensionado no cálculo do Lucro Presumido (ou seja, tornava o LP mais baixo e portanto com as tributações IRPJ e CSLL inferiores).

Vitor Pinteus

Portugal

01:27 Jan 28, 2015

Creio que este "ensaque" está relacionado com a fase de ensacar/ embalagem/ empacotamento do processo produtivo.
Pode fazer sentido que os valores acima referidos possam não constar das bases de cálculo do IRPJ e CSLL, já que estes podem ser calculados em função do Lucro Presumido.
Encontrei algumas referências a "quebra-técnica" e "quebra" relacionadas com o processo produtivo e eventualmente com o "ensaque".
vd links:
1. (cálculo do IRPJ e da CSLL quebra de ensaque): https://www.google.pt/search?q=cálculo do IRPJ e da CSLL&oq...
2. (cálculo do IRPJ e da CSLL "quebra técnica" ensaque): https://www.google.pt/search?q=cálculo do IRPJ e da CSLL&oq...
3. ("ensaque" »» "sacking"): http://www.infopedia.pt/dicionarios/lingua-portuguesa/ensaqu...
4. ("empacotamento" »» "packing"): http://www.infopedia.pt/dicionarios/lingua-portuguesa/empaco...

Mario Freitas

Brazil

I hate it when

20:14 Jan 23, 2015

the client says "leave it in Portuguese". It's like "I don't give a sh(*). Just do what you can and send it back to me." And I don't usually return a document with a term left without a translation, unless it's a very typical local thing like "capoeira" or "favela".
But, well, let's see if someone else comes up with an explanation.
Have a good one!

Tom Jamieson

Brazil

ASKER

18:28 Jan 23, 2015

I did think that may be the case, but the job is through an agency and they were on a rush job and hadn't got hold of the client, so I figured I'd give it a shot here.

The clients have come back now simply to say "leave it in Portuguese". No explanation unfortunately.

Thanks anyway!

Mario Freitas

Brazil

@ Tom,

17:36 Jan 23, 2015

There must be some mistake here. In 25 years as an accountant, I've never heard this expression before. Plus, Google search returns zero results for it. I think you better check with the client.

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