[43] Tampoco. Note that before a verb this word means neither.
[44] Al entrar, Upon entering. VARIANTS: Así que Ud. entra; en cuanto Ud. entra; tan pronto como usted entra.
[45] ventas, sales. Related Words: Vender; vender al por mayor, to sell by wholesale; vender al por menor, to sell by retail; vender al contado, to sell for cash; vender a plazo, to sell on terms; vender a crédito, to credit; vender al menudeo, to retail, to sell at retail; ventas is also used in connection with the same phrases, as follows: ventas al por mayor or al por menor, etc.; estar en venta, to be on sale.
[46] lo primero que se ve (or lo que se ve primero). Compare with 9. Also compare primero and primer.
[47] nueva mercadería. See 11.
[48] los altos escritorios. See I, 177.
[49] libros de comercio, set of bookkeeping books. Related Words: Teneduría de libros, bookkeeping; libro de cuentas, (any) account book; libro borrador, blank book; blotter; libro de inventario, inventory book; libro de caja, cash book; libro copiador de cartas, letter book; libro diario, day book; libro mayor, ledger; libro de documentos a cobrar, records of bills collectable; libro de documentos a pagar, record of bills payable; cuenta deudora, debit account; cuenta acreedora, credit account; cuenta de mercancías, bill of goods; cuenta de pérdidas y ganancias, profit and loss account; cerrar una cuenta, to close an account; liquidar, to settle (an account); saldo a favor, a balance in favor; saldo en contra, a balance against; partida, item, entry; pasar al mayor, to transfer to the ledger; tenedor de libros, bookkeeper; cajero, cashier; debe, debit; haber, credit; activo, assets; pasivo, liabilities; entrada, cash receipts; salida, expenditure; a cargo de, charged to; a favor de, credited to; partida doble, double entry; a prorrata, pro rata.
[50] a crédito, on credit.
[51] documentos, commercial paper. Related Words: Pagaré, promissory note; efectos en cartera, securities in hand; endoso, indorsement; protesto, protest of a draft; giro, draft; libranza, bill of exchange; libramiento, warrant; carta orden, an order by letter; carta de crédito, letter of credit; vencimiento, maturity (of a note, balance, or account); carta de pago, receipt; cheque; al portador, drawn to bearer; a la orden, drawn to order; giro postal, money order.
[52] Supongo. Note that in Spanish the subject pronoun is generally omitted.