Alphabetical Dictionary _ Accounting
Transcript of Alphabetical Dictionary _ Accounting
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ACTIV
activassetassets
activ amortizabil
depreciable assetactiv circulant
current assetcurrent assets
activ comercialoperating assets
activ contabiltotal asset value
activ curentcurrent assetcurrent assets
activ de exploatareoperating assets
activ de folosinta indelungatalong-lived asset
activ de lunga duratalong-lived asset
activ disponibilliquid resourcescash and bank balances
activ fictivfictitious assetsnominal assets
activ imobilizatlong-term assetlong-lived asset
activ nelichidilliquid asset
activ netnet assetsnet worth
activ net realequity capital
activ pe termen lunglong-term asset
activ privind impozitul amanatdeferred tax asset
activ totaltotal assets
baza de impozitare a unui activ sau obligatiitax base of an asset or liability
cont de activasset account
cont de regularizare activ/pasivasset-liability adjustment account
conturi de pasiv corespondente unui cont de activcontra-asset accounts
debitori scosi din activ, urmariti in continuarereceivables written off but still followed up
decontari din operatii in participatie - activtransactions related to joint operations - asset
descresteri ale activului net
decreases in net assetsdiferente de conversie - activ
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foreign exchange differences - assetsinregistrat drept activ
capitalizedoperatiuni in activ
lending businessa reduce valoarea contabila a unui activ
(to) write downsold activ
positive balance
ACTIVE
activeassets
active circulante lichideshort-term liquid assets
active circulante netenet current assets
active circulante totaletotal current assets
active corporaletangible assets
active corporale in curstangible assets in course of construction
active corporale mobilemoveable tangible assets
active corporale mobile neregasite in capitolele anterioareother moveable tangible assets
active corporale netetangible net assets
active corporale pe termen lung
tangible long-term assetsactive corporale si necorporale
tangible and intangible assetsactive curente nete
net current assetsactive curente totale
total current assetsactive de exploatare
operating assetsactive epuizabile
wasting assetsactive fictive
fictitious assets
active financiarefinancial assets
active fixefixed assets
active fixe corporaletangible fixed assetsplant and equipment
active fixe financiareinvestment assets
active imobilizatefixed assetsnon-current assetscapital assets
active in afara bilantuluioff-balance sheet assets
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active lichideavailable assetsavailable fundsfunds available for paymentliquid assets
active necorporale
intangible assetsintangibles
AFACERI
a face afaceri(to) do business
a avea succes in afaceri(to be in the) black
activitatea de afaceribusiness operations
afaceri care nu sunt organizate ca societate cu personalitate juridica
unincorporated businessafaceri nostro
nostro businesscalatorie de afaceri
business travelcheltuieli de afaceri
business expensescifra neta de afaceri
net turnover costul de a face afaceri
cost of doing businesscursul normal al afacerilor
normal course of business
deduceri de afaceri permise conform legislatiei fiscaleallowable business deductions under the tax laws
mediu de afaceribusiness community
operatiuni de afaceribusiness operations
oportunitate de afaceribusiness opportunity
plan de afaceribusiness planbusiness project
practica de afaceribusiness proceedings
profituri din afaceri care nu sunt organizate ca societate cu personalitate juridicaunincorporated business profits
proiect de afaceribusiness planbusiness project
secret de afaceribusiness secrettrade secret
tranzactie de afaceri (tranzactie comerciala)business transaction
venituri din subventii de exploatare aferente cifrei de afacerirevenues from subsidies related to the turnover
AGENT
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agentagent
agent administrator managing agent
agent angajat
employed agentagent comercial
commercial agentmercantile agent
agent comercial auto-angajatself-employed commercial agent
agent comercial care detine stocuriagent carrying stock
agent de asigurariinsurance agent
agent de bursastockbroker
agent de degrupare a incarcaturii
break bulk agentagent de expeditie
forwarder forwarding agentfreight forwarder
agent de exportexport agentexport management agent
agent de grupajconsolidator groupage agent
agent de grupaj oceanicocean freight consolidator
agent de importimport agent
agent de incasaredebt collector
agent de navlosirechartering agent
agent de schimbshare broker stock broker
agent de schimb valutar foreign-exchange dealer
agent de serviciiservice agent
agent de transfer de mesajeMessage Transfer AgentMTA
agent de vanzarisales agentsales representativeselling agent
agent de voiajtravel agent
agent economicbusiness enterprisebusiness organization
agent exclusiv
exclusive agentagent fiscal
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fiscal agentagent general
general agentagent imobiliar
real estate agentagent independent
independent agentagent Lloyd's
Lloyd's agentagent maritim
shipping agentagent ne-exclusiv
non-exclusive agentagent portuar
port agentagent remunerat pe baza de comision
commission agentagent salariat
salaried agent
agent specialspecial agent
agent strainforeign agent
agent unicsole agent
agent universaluniversal agent
agent utilizator UAuser agent
agent vamalcustoms agent
customs clearance agentagent “del credere”
del credere agentagenti subscriitori
underwriting agentsconosament emis de agentul de expeditie
house bill of ladingcontract de agenturare
agency contractacord de agenturare
agency agreementFederatia Internationala a Asociatiilor de Tranzitari (Agenti de Expeditie)
FIATA
International Federation of Freight Forwarders Associationsrecipisa a agentului de expeditie
forwarder's receipt
AGENTIE
agentieagency
agentie de publicitateadvertising agency
agentie de transportforwarding agency
agentie imobiliarareal estate agency
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munca de agentieagency work
tarif al agentieiagency fees
AGENTURARE
acord de agenturareagency agreement
contract de agenturareagency contract
legislatie privind agenturareaagency law
AMORTIZARE
amortizareallowance for depreciationamortisation (termen folosit numai pentru imobilizari necorporale)amortization (termen folosit numai pentru imobilizari necorporale)depreciationredemption
amortizare a resursei naturaledepletion
amortizare accelerataaccelerated amortizationaccelerated depreciation
amortizare acumulataaccumulated depreciationaccumulated amortization (termen folosit numai pentru imobilizari necorporale)accumulated depletion (termen folosit numai pentru resurse naturale)
amortizare completawrite off write-off
amortizare cumulataaccumulated depreciation
amortizare dublu-regresivadouble-declining balance depreciation
amortizare liniarastraight line depreciationstraight-line depreciationstraight-line method of depreciation
amortizare prin metoda procentajului dublu din solddouble-declining balance depreciation
amortizare progresivaincreasing charge depreciationprogressive depreciation
amortizare regresiva dubladouble-declining balance depreciation
cont de amortizare acumulataaccumulated depreciation account
fonduri de amortizaresinking fund
metoda de amortizaredepreciation method
method of depreciationmetoda liniara (de amortizare)straight-line method
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metoda liniara de amortizarestraight-line depreciation methodstraight-line method of depreciation
metoda ratei de amortizare variabilevariable charge approach
metoda regresiva de amortizare
declining balance depreciationreducing balance methodreducing installment system
metode accelerate (de amortizare)accelerated methods
pe baza [de amortizare] liniaraon a straight-line basis
perioada de amortizare a investitieipayback period
rata liniara [de amortizare]straight-line rate
AMORTIZAREA
amortizarea activelor corporale mobile neregasite in capitolele anterioaredepreciation of other moveable tangible assets
amortizarea acumulata aferentarelated accumulated depreciation
amortizarea aferenta gradului de neutilizare a mijloacelor fixedepreciation relating to excess capacity of fixed assets
amortizarea altor imobilizari corporaledepreciation of other tangible assets
amortizarea altor imobilizari necorporaleamortisation of other intangible assets
amortizarea amenajarilor de terenuri
depreciation of land improvementsamortizarea animalelor si plantatiilor
depreciation of animals and plantationsamortizarea aparatelor si instalatiilor de masura, control si reglare
depreciation of measurement, control and adjustment instrumentsamortizarea cheltuielilor de cercetare si dezvoltare
depreciation of R&D costsamortizarea cheltuielilor de constituire
amortisation of formation expensesamortisation of set-up costs
amortizarea cheltuielilor de dezvoltareamortisation of development costs
amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale si altor drepturi si
valori similareamortisation of concessions, patents, licences, trademarks and similar rights and assets
amortizarea constructiilor depreciation of buildings
amortizarea constructiilor specialedepreciation of special constructions
amortizarea imobilizarilor depreciation of fixed assets
amortizarea instalatiilor, mijloacelor de transport, animalelor si plantatiilor depreciation of plant and machinery, motor vehicles, animals and plantations
amortizarea masinilor, utilajelor si instalatiilor de lucrudepreciation of plant and machinery
amortizarea mijloacelor de transportdepreciation of motor vehicles
amortizarea uneltelor, dispozitivelor, instrumentelor, mobilierului si aparaturii birotice
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depreciation of tools, furniture and office equipmentcheltuieli cu amortizarea
depreciation expensedepreciation charge
cheltuieli de exploatare privind amortizarea imobilizarilor operating expenses related to depreciation of fixed assets
operating expenses related to depreciation of non-current assetscheltuieli exceptionale privind amortizarea imobilizarilor
extraordinary expenses related to depreciation of fixed assetscheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilor
financial expenses related to amortisation of premiums on redemption of debenturesamortisation of premiums on redemption of debentures
cheltuieli privind amortizareadepreciation expensedepreciation charge
cheltuieli privind amortizarea (epuizarea) resurselor naturaledepletion expenses
AMORTIZARI
amortizari privind imobilizariledepreciation of non-current assets
amortizari privind imobilizarile corporaledepreciation of tangible assets
amortizari privind imobilizarile necorporaleamortisation of intangible assets
cheltuieli cu amortizarile si provizioaneledepreciation and provisions expenses
cheltuieli cu amortizarile, provizioanele si ajustarea la inflatiedepreciation, provisions and adjustments for inflation expenses
cheltuieli de exploatare privind amortizarile si provizioanele
operating expenses related to depreciation and provisionsdepreciation and provisions - operating expenses
cheltuieli exceptionale privind amortizarile si provizioaneleextraordinary expenses related to depreciation and provisions
cheltuieli financiare privind amortizarile si provizioaneleimpairment losses and write-down of financial assets
conturi de amortizariallowance for depreciation
imobilizari corporale nete (dupa scaderea amortizarii acumulate)property, plant and equipment, net
rata amortizariidepreciation chargedepreciation expense
depreciation raterate of depreciation
rata anuala a amortizarilor annual depreciation chargeannual rate of depreciationprovisions for depreciation
AMORTIZAT
amortizatamortizeddepreciated
amortizat completwritten off
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amortizat partialwritten down
amortizatedepleted (termen folosit numai pentru active de natura resurselor naturale)
valoare de amortizatdepreciable cost
valoare ramasa de amortizatcarrying amountcarrying value
ANALITIC
analiticsubsidiary
cont analiticsubsidiary account
contabilitate analitica de exploatarecost accounting
conturi analitice ale clientilor customer accountsindividual customers' accounts
conturi analitice ale furnizorilor individual creditors' accounts
registru analiticsubsidiary ledger subsidiary file
registru de conturi analiticesubsidiary book of account
ANALITICE
conturi analitice ale clientilor customer accountsindividual customers' accounts
conturi analitice ale furnizorilor individual creditors' accounts
registru de conturi analiticesubsidiary book of account
ANUAL
anualannualyearly
aprobarea bilantului anualadoption of the annual accountsapproval of the annual financial statements
audit anualannual audit
bilant anualannual balance sheet
bugete anualeannual budgets
cifra de afaceri anuala
annual turnover control anualannual audit
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conturi anualeannual accounts
documente contabile anualeannual accounts
documente contabile anuale consolidateconsolidated accounts
consolidated financial statementsprincipiu de anualitate
accrual basisaccrual concept
raport anualannual report
raport anual al grupuluigroup annual report
raport si conturi anualeannual report and accounts
raportul anual al grupuluigroup's annual report
raportul anual catre actionari
annual report to stockholdersrata anuala a amortizarilor
annual depreciation chargeannual rate of depreciationprovisions for depreciation
rentabilitate anualaannual return
rulaj anual al activelor asset turnover ratio
venit anualannual income
AUDIT
auditaudit
a audita(to) audit
audit anualannual audit
audit externexternal audit
audit generalcompleted auditgeneral audit
complete auditaudit intern
internal auditaudit legal
statutory auditaudit partial
partial auditrestricted audit
auditul conduceriimanagement audit
auditul managementuluimanagement audit
baza de auditaudit trail
comisie de audit
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audit committeeraport de audit
audit report
AUDITAT
auditataudited
AUDITOR
auditor auditor
auditor interninternal auditor
auditor intern autorizatcertified internal auditor; CIA
auditor legalstatutory auditor
raport al auditorilor audit reportauditor's report
raportul auditorilor auditors' report
raportul auditorilor independentireport of independent auditors
raportul auditoruluiauditor's report
AVANS
avansadvance (of money)down paymentadvanceadvance paymentearnestearnest money
a plati in avans(to) pay in advance
avans de pre-emisiune
BANbond anticipation noteavans in numerar
cash advanceavans pe termen fix
fixed advancecheltuieli platite in avans
prepaid expensescheltuieli efectuate in avans
prepaid expensescheltuieli in avans
prepaid expensescheltuieli in avans si venituri angajate
prepayments and accrued incomecheltuieli inregistrate in avans
prepaid expenses
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deferred expenditurecheltuieli inregistrate in avans cu impozitele
prepaid taxescheltuieli inregistrate in avans cu impozitele pe proprietate
prepaid property taxescheltuieli inregistrate in avans cu primele de asigurare
prepaid insuranceunexpired insurance
cheltuieli platite in avansexpenses paid in advance
conturi de venituri inregistrate in avansunearned revenue accounts
fonduri banesti acordate in avansimprest
garantie de restituire a avansuluiadvance payment guarantee
in avanson account
navlu platit in avans
freight paidfreight prepaidprepaid freightadvance freight
plata in avanspayment in advanceprepaymentadvance payment
platibil in avanspayable in advance
platit in avanspaid in advanceprepaid
plati in avanspayments on account
plati in avans catre furnizoriadvance payments to supplierspayments on account in advance
plati primite in avansadvance payments receivedpayments received on account
taxe platite in avanscharges prepaidexpenses paid in advanceprepaid expenses
transport platit in avans
advance freightprepaid freight
venituri constatate in avansdeferred revenuedeferred income
venituri din servicii inregistrate in avansunearned service revenue
venituri in avansdeferred revenuedeferred income
venituri inregistrate in avansdeferred revenuedeferred income
unearned revenues
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AVANSURI
avansuripayments on accountadvances
avansuri acordate pentru alte imobilizari corporaleadvance payments for other tangible assets
avansuri acordate pentru imobilizari corporaleadvance payments for tangible non-current assets
avansuri acordate pentru imobilizari necorporaleadvance payments for intangible non-current assets
avansuri acordate pentru instalatii tehnice si masiniadvance payments for plant and machinery
avansuri acordate personaluluiadvances to employees
avansuri de trezoreriecash advances
fond de avansuri
imprest fundsistem de avansuri fixe de casa
imprest system
BALANTA
balantabalance
balanta comercialabalance of tradetrade balance
balanta comerciala deficitara
adverse balance of tradeadverse trade balance
balanta de platibalance of paymentsBOP
balanta de verificaretrial balance
balanta de verificare ajustataadjusted trial balance
balanta de verificare de sfarsit de anyear-end trial balance
balanta de verificare finalapost-closing trial balance
balanta de verificare rectificataadjusted trial balance
balanta de verificare regularizataadjusted trial balance
BALANTA COMERCIALA
balanta comercialabalance of tradetrade balance
balanta comerciala deficitara
adverse balance of tradeadverse trade balance
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BALANTA DE VERIFICARE
balanta de verificaretrial balance
balanta de verificare ajustata
adjusted trial balancebalanta de verificare de sfarsit de an
year-end trial balancebalanta de verificare finala
post-closing trial balance
BILANT
bilantbalance sheet
bilant anualannual balance sheet
bilant bancar bank balance sheet
bilant comparativcomparative balance sheet
bilant consolidatconsolidated balance sheetgroup balance sheet
bilant contabilbalance sheet
bilant de deschiderelist of opening balancesopening balance sheet
bilant de inchidere
closing balance sheetlist of closing balances
bilant de lichidarebalance sheet for liquidation purposesliquidation balance sheet
bilant integratconsolidated balance sheetgroup balance sheet
bilant intermediar interim statement
data bilantuluibalance sheet date
post de bilant
balance sheet itemraportat in bilant
reported in the balance sheettotal al unui post de bilant
balance sheet valueverificarea bilantului
balance sheet audit
BILANT ANUAL
aprobarea bilantului anual
adoption of the annual accountsbilant anual
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annual balance sheet
BILANT CONTABIL
bilant contabil
balance sheet
BRUT
brutgross
dividend brutgross dividend
dobanda brutagross interest
imprumut brutgross borrowings
marja profitului brutgross profit margin
metoda profitului brutgross profit method
pret brutgross price
pret brut de achizitiegross purchase price
Produs Intern BrutGDPGross Domestic Product
Produs Intern Brut la costurile factorilor de productieGDP at factor cost
Gross Domestic Product at factor costProdus Intern Brut la pretul pietei
GDP at market pricesGross Domestic Product at market prices
Produs Intern Brut la preturi constanteGDP at constant pricesGross Domestic Product at constant prices
Produs National BrutGNPGross National Product
Produs National Brut la pretul pieteiGNPmpGross National Product at market prices
profit brutgross profitincome before income taxesincome before taxesearnings before income taxespre-tax profit
profit brut din exploataregross profit
profit brut impozabiltaxable gross income
randament brutgross yield
salarii brutegross earnings
salariu brut
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amounts payable to the state budget, special funds and similar accountscare depaseste bugetul
over budgetcentru de buget
budget center cost prevazut in buget
budgeted costcostul bunurilor vandute prevazut in buget
budgeted cost of goods solddeficit bugetar
budget deficittreasury deficit
director de bugetbudget director
elaborarea bugetului/bugetelor budgeting
exercitiu bugetar budget year
formula bugetului flexibil
flexible budget formulaintocmirea bugetului/bugetelor
budgetingobiectivul bugetului
budget's targetperioada de buget
budget periodpeste buget
over budgetplanificarea bugetului
budgetingprevazut in buget
budgeted
vanzarile prevazute in bugetbudgeted sales
a prevedea in buget(to) budget for
alte creante privind bugetul statuluiother claims receivable from the treasury
alte datorii fata de bugetul statuluiother debts payable to the treasury
alte datorii si creante cu bugetul statuluiother debts and claims with the treasury
aprobare a bugetuluibudget clearance
BUGETAR
alocatii bugetarebudgetary appropriations
bugetar budgetary
bugetare participativaparticipative budgeting
constrangeri bugetarebudget constraint
control bugetar budgetary control
deficit bugetar budget deficit
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treasury deficitexercitiu bugetar
budget year previziuni bugetare
budget estimatespret de revenire bugetara
budgeted costsistem de control bugetar
budgetary control systemsurse de venituri bugetare
government's revenue
CAPITAL
capitalcapital
capital imobilizatfixed capital
capital acumulatearned capital
capital angajatcapital assetsfixed capital
capital autorizatauthorized capitalregistered capital
capital circulantcirculating capitalfloating capitaloperating capitaltrading capital
working capitalcapital circulant net
net working capitalcapital castigat din activitate
earned capitalcapital de exploatare
working capitalcapital de risc
venture capitalrisk capital
capital de rulajcirculating capitalfloating capital
operating capitaltrading capitalworking capital
capital imobilizatcapital assetsfixed capital
capital imprumutatborrowed capitalloan capital
capital in actiunicapital stock US
equity-share capitalshare capital UK
share capitalcapital stock
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capital initialbasic capitalbeginning capitalinitial capitalopening capitalseed capital
capital initial (referitor la credite)principal
capital investitcapital assetsinvested capitalfixed capital
capital legallegal capital
capital neproductivassets not in useunproductive capital
capital permanentlong-term capital
invested capitalcapital propriu
equity ownershipowner's equityowners' equityequityshareholders' equitystockholders' equitytotal equityequity capitalnet worth
capital propriu (al asociatilor)partners' equity
capital propriu (mai multi proprietari)owners' equity
capital propriu (un singur proprietar)owner's equity
capital propriu nealocatunallocated equity
capital propriu nerepartizatunallocated equity
capital rezidualresidual equity
capital socialcompany capitalregistered capital
share capitalcontributed capitalcapital stock
capital subscrissubscribed capital
capital subscris nevarsatsubscribed capital unpaidsubscribed capital called but not paidsubscribed and not paid-in share capital
capital subscris varsatsubscribed capital paidsubscribed and paid-in share capital
capital utilizat
capital employedcapital owned
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capital varsatpaid-in capitalcontributed capitalpaid-up capital
capital si rezervecapital and reserves
capitalul creditorilor creditors' equity
capitalul propriu totaltotal shareholders' equitytotal stockholders' equity
capitaluri febrilehot money
capitaluri propriishareholders' equity
cheltuiala de capitalcapital expenditure
cheltuieli privind activele cedate si alte operatii de capitalnet value of assets disposed of and other capital transactions
cheltuieli privind operatiile de capitalcapital transactions expenses
castig de capitalcapital gain
castiguri de capitalcapital gains
castiguri din operatiuni de capitalcapital gains
castiguri nete din operatiuni de capitalnet capital gain
coeficient de capitalizare a rezultatelor P/E ratioPER
price-earning ratiocontul „prime legate de capital”
share premium accountconturi de capital propriu
owner's equity accountsstockholders' equity accounts
conturi de capitaluricapital accounts
cost de capitalcapital cost
creante privind capitalul subscris si nervarsatsubscribed capital called but not paid
decontari cu asociatii privind capitalul
shareholders - amounts receivable related to capitalmodificarile capitalului propriu
changes in shareholders' equitychanges in stockholders' equity
operatii de capitalcapital transactions
prime de capitalshare premiumpremium related to capital
prime legate de capitalpaid-in surplus
raportul datorii / capital propriudebt to equity
debt to equity ratiorentabilitatea capitalului
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earning capacityprofit-capital ratio
rentabilitatea capitalului investitreturn on investmentROI
rezerve de capital
capital reservessituatia capitalului propriu
statement of equitystatement of shareholders' equitystatement of stockholders' equitystatement of owner's equity
situatia modificarilor capitalului propriustatement of changes in equitystatement of changes in shareholders' equitystatement of changes in stockholders' equity
societate de investitii cu capital variabilopen-end investment companyunit trust company
societate specializata in capital de riscventure capital company
sold final al contului de capital propriuending owner's capital
total capital propriutotal shareholders' equitytotal stockholders' equity
total pasive si capital propriutotal liabilities and shareholders' equitytotal liabilities and stockholders' equity
venit din capitalunearned income
venituri din vanzarea activelor si alte operatii de capital
proceeds from disposal of assets and other capital transactionsactive supuse legislatiei privind castigurile de capital
capital assetsalte cheltuieli exceptionale privind operatiile de capital
other extraordinary expenses related to capital transactionsalte elemente de capital varsat
other paid-in capitalalte venituri exceptionale din operatii de capital
other extraordinary revenues generated by capital transactions
CAPITALURI
capitaluri febrilehot money
capitaluri in fugaflight capital
capitaluri propriishareholders' equity
capitaluri speculativehot money
conturi de capitaluricapital accounts
rentabilitatea capitalurilor propriireturn on equity
CHELTUIELI
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cheltuieliexpenseexpenseschargesexpenditures
cheltuieli platite in avansprepaid expenses
cheltuieli aferente din punct de vedere fiscal exercitiilor viitoaredeferred expenditure
cheltuieli aferente exercitiului financiar curent dar care se vor plati inexercitiul/exercitiile viitoare
accrued expensesaccrued chargesaccruals
cheltuieli aferente imobilizarilor capital expenditures
cheltuieli aferente veniturilor revenue expenditure
cheltuieli amanatedeferred expenditure
cheltuieli angajateaccrued expensesaccrued chargesaccruals
cheltuieli angajate privind garantiileaccrued warranty expense
cheltuieli angajate privind intretinerea (utilitatile)accrued utility expense
cheltuieli anticipateprepaid expensesdeferred expenditure
cheltuieli cu publicitateaadvertising costs
cheltuieli cu alte impozite, taxe si varsaminte asimilateother taxes, duties and similar expenses
cheltuieli cu alte servicii executate de tertiother third party services expenses
cheltuieli cu amortizareadepreciation expensedepreciation charge
cheltuieli cu amortizarile si provizioaneledepreciation and provisions expenses
cheltuieli cu amortizarile, provizioanele si ajustarea la inflatiedepreciation, provisions and adjustments for inflation expenses
cheltuieli cu asigurarile sociale, cu indicarea separata a celor legate de pensiisocial security costs, with a separate indication of those relating to pensions
cheltuieli cu asigurarile si protectia sociala, cu mentionarea separata a celor referitoarela pensii
social security costs, with a separate indication of those relating to pensionscheltuieli cu chiriile
rent expenserental expenses
cheltuieli cu creante irecuperabileuncollectible accounts expense
cheltuieli cu deplasari, detasari si transferaritravel expense
cheltuieli cu dobanzile
interest expenseinterest charges
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interest costscheltuieli cu forta de munca
labo(u)r costscost of labo(u)r
cheltuieli cu garantii [acordate]warranty expense
cheltuieli cu impozite si taxe aferente statelor de salariipayroll tax expense
cheltuieli cu impozitele, taxele si varsamintele asimilatetaxes, duties and similar expenses
cheltuieli cu impozitul pe profitincome tax expense
cheltuieli cu impozitul pe profit amanatdeferred tax expense
cheltuieli cu impozitul pe profit si alte impoziteincome tax and other taxes
cheltuieli cu impozitul pe profitul curentcurrent income tax expense
cheltuieli cu impozitul pe salarii
taxes on salariescheltuieli cu intretinerea [mijloacelor fixe]
maintenance expensecheltuieli cu intretinerea si reparatiile
maintenance and repair expensescheltuieli cu lucrarile si serviciile executate de terti
third party services expensescheltuieli cu materialele
supplies expensecheltuieli cu materialele auxiliare
auxiliary materials expensecheltuieli cu materialele consumabile
consumables expense
cheltuieli cu materii prime, materiale si marfuriraw materials, materials and goods for resale expenses
cheltuieli cu materiile primeraw materials expense
cheltuieli cu personalulpersonnel expense(s)staff costs
cheltuieli cu primele de asigurareinsurance premiums expenseinsurance expense
cheltuieli cu publicitateaadvertising expense(s)
cheltuieli cu redeventele
royalty expensecheltuieli cu redeventele, locatiile de gestiune si chiriile
royalties and rental expensescheltuieli cu remuneratiile personalului
wages and salaries expensecheltuieli cu salariile
payroll expenseswages and salaries expense
cheltuieli cu salariile personaluluisalaries expense
cheltuieli cu servicii bancarebank service charge expense
cheltuieli cu serviciile bancare si asimilate
bank service charges and similar expensebank commissions and similar charges
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cheltuieli efectuate in avansprepaid expenses
cheltuieli publicepublic expenditure
a trece pe cheltuieli(to) charge to expense(s)
(to) expense(to) charge off
ajustari de valoare in privinta cheltuielilor de constituire si a imobilizarilor corporale sinecorporale
value adjustments in respect of formation expenses and of tangible and intangible fixedassetsalte cheltuieli
other expensesalte cheltuieli cu impozitele care nu apar in elementele de mai sus
other taxes not included abovealte cheltuieli cu serviciile executate de terti
other third party services expensesalte cheltuieli de exploatare
other operating expensesother operating charges
alte cheltuieli din afara (cu energia si apa)other external charges
alte cheltuieli exceptionale privind operatiile de capitalother extraordinary expenses related to capital transactions
alte cheltuieli exceptionale privind operatiile de gestiuneother extraordinary administrative expenses
alte cheltuieli externeother external charges
alte cheltuieli financiareother financial expenses
alte cheltuieli in afara exploatarii
other non-operating expensesalte cheltuieli privind asigurarile si protectia sociala
other social security and welfare contributionsalte provizioane pentru riscuri si cheltuieli
other provisions for risks and chargesalte venituri si cheltuieli
other revenues and expensesamortizarea cheltuielilor de cercetare si dezvoltare
depreciation of R&D costsamortizarea cheltuielilor de constituire
amortisation of formation expensesamortisation of set-up costs
amortizarea cheltuielilor de dezvoltare
amortisation of development costs
CHELTUIELI DE EXPLOATARE
cheltuieli de exploatareoperating costoperating expensesoperating chargesoperating costs
cheltuieli de exploatare privind amortizarea imobilizarilor operating expenses related to depreciation of fixed assetsoperating expenses related to depreciation of non-current assets
cheltuieli de exploatare privind amortizarile si provizioaneleoperating expenses related to depreciation and provisions
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depreciation and provisions - operating expensescheltuieli de exploatare privind provizioanele pentru deprecierea activelor circulante
operating expenses related to provisions for depreciation of current assetswrite-down of current assets
cheltuieli de exploatare privind provizioanele pentru deprecierea imobilizarilor impairment losses on non-current assets
operating expenses related to provisions for depreciation of fixed assetsalte cheltuieli de exploatare
other operating expensesother operating charges
CHELTUIELI EXCEPTIONALE
cheltuieli exceptionaleextraordinary expenses
cheltuieli exceptionale privind amortizarea imobilizarilor extraordinary expenses related to depreciation of fixed assets
cheltuieli exceptionale privind amortizarile si provizioanele
extraordinary expenses related to depreciation and provisionscheltuieli exceptionale privind operatiile de gestiune
extraordinary administrative expensescheltuieli exceptionale privind provizioane pentru deprecieri
extraordinary expenses related to provisions for depreciationcheltuieli si venituri exceptionale
extraordinary gains and lossesvenituri si cheltuieli exceptionale
extraordinary income and expenditurealte cheltuieli exceptionale privind operatiile de capital
other extraordinary expenses related to capital transactionsalte cheltuieli exceptionale privind operatiile de gestiune
other extraordinary administrative expenses
CHELTUIELI EXTRAORDINARE
cheltuieli extraordinareextraordinary expensesextraordinary charges
cheltuieli privind calamitatile si alte evenimente extraordinareexpenses related to natural disasters and other extraordinary events
cheltuieli si venituri extraordinareextraordinary gains and losses
CHELTUIELI FINANCIARE
cheltuieli financiarefinancial expensesfinancial charges
cheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilor financial expenses related to amortisation of premiums on redemption of debenturesamortisation of premiums on redemption of debentures
cheltuieli financiare privind amortizarile si provizioaneleimpairment losses and write-down of financial assets
cheltuieli financiare privind provizioane pentru riscuri si cheltuielifinancial expenses related to provisions for risks and charges
cheltuieli privind imobilizarile financiare cedatelosses on disposal of long term financial investments
cheltuieli privind investitiile financiare cedate
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losses on disposal of financial investmentsalte cheltuieli financiare
other financial expenses
CIFRA
cifrafigure
cifra de afacerisales figureturnover sales
cifra bruta de afacerigross turnover
cifra de afaceri anualaannual turnover
cifra de afaceri netanet sales
cifra neta de afacerinet turnover
impozit pe cifra de afaceriturnover tax
CIFRA DE AFACERI
cifra de afacerisales figureturnover sales
cifra de afaceri anualaannual turnover
cifra de afaceri netanet salesnet turnover
cifra bruta de afacerigross turnover
impozit pe cifra de afaceriturnover tax
previziune de cifra de afacerisales forecasting
CLIENT
clientclientcustomer
client gerat sub mandat discretionar discretionary client
client strainforeign customer
avansuri ale clientilor advances from customers
clientelaclientele
clienticustomers
clienti - creditori
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advance payments from customersclienti - facturi de intocmit
customers - invoices to be issuedclienti debitori
accounts receivableclienti incerti
doubtful customersclienti incerti sau in litigiu
doubtful customers or customers involved in litigationclienti si conturi asimilate
customers and similar accountscont al unui client (la un magazin)
charge account US
numarul contului clientuluicustomer account number
CLIENTI
clienticustomers
avansuri ale clientilor advances from customers
clienti - creditoriadvance payments from customers
clienti - facturi de intocmitcustomers - invoices to be issued
clienti debitoriaccounts receivable
clienti incertidoubtful customers
clienti incerti sau in litigiu
doubtful customers or customers involved in litigationclienti si conturi asimilate
customers and similar accountsconturi analitice ale clientilor
customer accountsindividual customers' accounts
creante clientiaccounts receivabletrade accounts receivable
creante clienti, sold la sfarsitul [exercitiului]ending accounts receivable
depozite ale clientilor customer deposits
discounturi acordate clientilor sales discounts
efecte de primit de la clientibills of exchange to be received from customers
facturare clientibilling of customers
garantii acordate clientilor guarantees to customers
marfa returnata de clientisales returns
marfa returnata de clienti si alte rabaturi acordatesales returns and allowances
ordonarea creantelor - clienti dupa vechimeaging of accounts receivable
provizioane pentru deprecierea creantelor - clienti
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allowance for bad debtsallowance for doubtful accountsprovisions for doubtful customersreserve for bad debts
provizioane pentru garantii acordate clientilor provisions for guarantees to customers
valoarea bruta a creantelor asupra clientilor gross accounts receivable
COLECTAT
taxa [pe valoarea adaugata] colectataoutput tax
totalul impozitului pe vanzari colectattotal sales taxes collected
TVA colectataoutput VAT
COMERCIAL
comercialcommercial
Comisia Natiunilor Unite pentru Dreptul Comercial InternationalUNCITRALUnited Nations Commission on International Trade Law
concesiuni, brevete, licente, marci comerciale si alte drepturi si valori similareconcessions, patents, licences, trademarks and similar rights and assets
concesiuni, brevete, licente, marci comerciale si alte drepturi si valori similareachizitionate
purchased concessions, patents, licences, trademarks and similar rights and assetsConsiliul International pentru Arbitraj Comercial
ICCAInternational Council for Commercial Arbitration
contract comercialtrade contract
costuri de comercializaremarketing costselling costs
creante comercialetrade receivablestrade debtorsaccounts receivable
credit comercialtrade credit
creditori comercialitrade creditors
datorii comercialetrade creditors
debitori comercialitrade debtors
dezechilibru comercialimbalance of tradetrade gap
director comercialcommercial manager
discount comercialtrade discountdrept comercial
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business lawcommercial lawmercantile lawtrade law
efect comercialbusiness paper
commercial paper draft billinstrument of commercenotetrade bill
efect comercial purtator de dobandainterest-bearing note
efect comercial refuzat la platadishonored note
embargo comercialstoppage of trade
excedent comercialtrade surplus
factura comercialacommercial invoice
fond comercialgoodwill
fond comercial negativnegative goodwill
fond comercial obtinut in urma absorbtieigoodwill from consolidation
legea societatilor comercialeCompanies Act
mostra comercialatrade sample
provizioane pentru concesiuni, brevete, licente, marci comerciale si alte drepturi si
valori similareprovisions for impairment of concessions, patents, licences, trademarks and similar rights
and assetsprovizioane pentru fondul comercial
provisions for impairment of goodwillrabat comercial
trade discountregulile uniforme de conduita privind schimbul de date comerciale prin teletransmisie
UNCIDUniform Rules of Conduct for Interchange of Trade Data by Teletransmission
scrisoare de credit comercialacommercial letter of credit
sectoare comerciale
tradessocietate comerciala
company UK
corporation US
trading companyventurecorporationcompanycommercial company
societate comerciala europeanaECSEuropean Commercial Society
targ comercial
trade fair transfer electronic de date comerciale prin retelele de comunicatii
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TEDISTrade Electronic Data Interchange System
tratat comercialcommercial treatytrade agreement
tratat comercial bilateral
bilateral trade agreementbilateral trade treaty
tribunal comercialcommercial court
vas comercialcargo shipmerchant vessel
vas comercial care face curse la cereregeneral trader tramp vessel
acord comercialcommercial treatytrade agreement
acord de comercializaremarketing agreement
acreditiv comercialcommercial letter of credit
adaos comercialgross marginmark-up
adaosul comercial al comerciantuluitrader's markups
agent comercialcommercial agentmercantile agent
agent comercial auto-angajat
self-employed commercial agentagent comercial care detine stocuri
agent carrying stockamortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale si altor drepturi sivalori similare
amortisation of concessions, patents, licences, trademarks and similar rights and assetsamortizarea fondului comercial
amortisation of goodwillasociatie comerciala
professional associationtrade association
avantaj comercialcommercial advantage
balanta comercialabalance of tradetrade balance
centru comercialmall
cheltuieli de comercializareselling expenses
cheltuieli privind materialele de comercializarestore supplies expense
cheltuieli privind salariile personalului de comercializarestore salaries expense
cod comercial uniformUCC
Uniform Commercial Codecod international de proceduri comerciale
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international trade procedures
CONSOLIDAT
consolidat
consolidatedbilant consolidat
consolidated balance sheetgroup balance sheet
consolidator consolidator groupage agent
cont de profit si pierdere consolidatconsolidated profit and loss accountconsolidated income statement
cont de rezultate consolidatconsolidated income statement
documente contabile anuale consolidate
consolidated accountsconsolidated financial statements
situatii financiare consolidateconsolidated financial statements
CONT
contaccount
cont al bilantului de inchiderebalance sheet account
cont al unui client (la un magazin)charge account US
cont analiticsubsidiary account
cont bancar bank account
cont bancar al intreprinderiibusiness bank account
cont bancar curent al intreprinderiibusiness checking account
cont bancar pentru plata salariilor payroll bank account
cont bancar personalpersonal bank account
cont bilantier on-balance sheet account
cont colectivcontrol account
cont comunjoint accountjoint venture account
cont corespondentcontra accountcontra account UK
offset accountoffset account US
cont cu destinatie specialaearmarked accountcont curent
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ACaccount currentcurrent accountchecking accountdrawing account
cont curent al asociatului
partners' current accountcont curent personal
personal checking accountcont de activ
asset accountcont de amortizare acumulata
accumulated depreciation accountcont de cecuri
check accountchecking accountcheque account
cont de cheltuielicost account
cont de controlcontrol accountcontrolling account
cont de datoriiliability account
cont de depozitdeposit account
cont de depozit bancar banking deposit account
cont de diversesundries account
cont de economiisavings account
cont de exploatare generalatrading account
cont de gestiune a trezorerieicash management account
cont de lichidaresettlement account
cont de materialesupplies account
cont de pasivliability account
cont de profit si pierdereprofit and loss accountprofit and loss statement
P&L statementincome statementstatement of earningsstatement of incomeoperating statement
cont de profit si pierdere consolidatconsolidated profit and loss accountconsolidated income statement
cont de regularizareadjustment accounts
cont de regularizare a dividendelor dividend equalisation account
cont de regularizare activ/pasiv
asset-liability adjustment accountcont de retrageri
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withdrawals accountdrawing account
cont de salariipayroll accountsalary account
cont de trezorerie
cash accountcont de venituri
revenue accountcont de virament
giro accountcont de viramente cu banca nationala
clearing account with the National Bankcont debitor
bank overdraftoverdrawn account
cont descoperitbank overdraftoverdrawn account
cont detaliatdetailed account
cont din cartea mareledger account
cont sinteticcontrol accountcontrolling account
a avea contul creditor (to be in the) black
a avea contul descoperit(to be in the) red
a depune (bani) in cont(to) deposit
a inregistra intr-un cont (prin transfer dintr-un jurnal)(to) post
a solda un cont(to) settle an account
cec platibil in contaccount only checkcollection only cheque
CONTABIL
contabil (s.)accountant
contabil (adj.)accounting
contabil de gestiunecost accountantmanagement accountant
contabil de gestiune autorizatcertified management accountant; CMA
contabil financiar financial accountant
contabil de salariipayroll accountant
contabil profesionistprofessional accountant
contabil public autorizatchartered accountant
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certified public accountant; CPAcontabil-sef
chief accountantchief accounting officer controller
contabili independenti
independent accountantscontrol contabil
auditcontrol contabil formal
arithmetical and procedural check UK
audit of clerical accuracy US
document contabilrecord
documente contabile anualeannual accounts
evidenta contabilaaccounting recordsbookkeeping
exercitiu contabilaccounting periodaccounting year financial year fiscal periodtax year
expert contabilauditor certified public accountant US
certified public accountant; CPAchartered accountantchartered accountant UK
expert contabil atestat
chartered accountantexpertiza contabila
auditexplicatie (contabila)
explanationnarrative
Federatia Internationala a Contabililor International Federation of Accountants
functionar contabilaccounting clerk
inregistrare contabilaaccounting entrybook entry
Institutul American al Contabililor Publici AutorizatiAmerican Institute of Certified Public Accountants; AICPA
Institutul Contabililor de GestiuneInstitute of Management Accountants
invatamant contabilaccounting education
manager contabilaccounting manager
perioada contabilaaccounting period
pierdere contabilabook loss
plan contabil
chart of accountsplan contabil general
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chart of accountscodification of accounts
post contabilitem
practica contabilaaccounting practice
principii ale contabilitatiiaccounting principlesfinancial accounting standard
principiile contabile general acceptate/admiseGAAPgenerally accepted accounting principles; GAAP
principiu contabilaccounting principleaccounting concept
principiul contabil de bazafundamental accounting concept
problema exercitiului contabilaccounting period issue
profit contabilaccounting profitaccounting income
profit contabil conform principiilor contabile general admiseaccounting income under generally accepted accounting principles
profit contabil inainte de impozit[are]pretax accounting income
program de contabilitategeneral ledger software
registru contabilledger register book
registru contabil de inregistrare finala
accounting book of final entryregistru contabil de inregistrare primara (initiala)
book of first entrybook of original entry
revizie contabilaaudit
revizor contabilauditor certified public accountant US
chartered accountant UK
sfarsitul exercitiului contabilend of the accounting period
sistem contabil
accounting systemvenit contabil
accounting incomeactiv contabil
total asset valueamortisment contabil
depreciation of assetsbilant contabil
balance sheetciclu contabil
accounting cyclecomisie de control contabil
audit committee
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CONTABILE
dari de seama contabileaccounting statements
dari de seama financiar-contabile de uz generalgeneral-purpose financial statements
declaratii contabileaccounting statements
documente contabile anualeannual accounts
documente contabile anuale consolidateconsolidated accountsconsolidated financial statements
efect cumulativ al modificarilor de metode contabilecumulative effect of an accounting change
efecte ale modificarii metodelor contabileeffects of accounting changes
informatii contabileaccounting data
accounting informationmodificare a politicilor contabile
change in accounting policiespolitici contabile
accounting policiesprincipiile contabile general acceptate/admise
generally accepted accounting principles; GAAPprofit contabil conform principiilor contabile general admise
accounting income under generally accepted accounting principlesrata rentabilitatii contabile
accounting rate of returnreducerea valorii contabile element cu element
write-down on an item by item basis
registre contabileaccount booksaccounting booksbooks of account
registrele contabile [care alcatuiesc cartea mare]accounting ledgers
reguli contabile specificeaccounting policies
rezultatul reportat provenit din modificarile politicilor contabileother retained earnings due to changes in accounting policies
sisteme contabileaccounting systems
situatii contabile
accounting statementssituatii contabile interimare
interim accountstehnici contabile
bookkeeping methodsbook-keeping methods
valorile contabile ale stocurilor inventory figures
CONTABILITATE
contabilitateaccountingaccountancy
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uneori bookkeepingcontabilitate analitica de exploatare
cost accountingcontabilitate autonoma
self-balancing accountinguse of detail ledgers
contabilitate confidentialaconfidential accounting
contabilitate de angajamentaccrual accounting
contabilitate de angajamenteaccruals basis of accounting
contabilitate de casacash accounting
contabilitate de gestiunemanagement accountingmanagement accountancy
contabilitate de inflatieinflation accounting
contabilitate de responsabilitateresponsibility accounting
contabilitate financiarafinancial accounting
contabilitate generalafinancial accountinguniform accounting
contabilitate guvernamentalagovernment accounting
contabilitate in partida dubladouble-entry accountingdouble-entry bookkeeping
contabilitate in partida simpla
single entry bookkeepingcontabilitate informatizata
computerised book-keepingcontabilitate integrata
integrated accountingintegrated cost accounting
contabilitate internationalainternational accounting
contabilitate pe baza de dobandire de drepturi si asumare de angajamenteaccrual accounting
contabilitate pe baza de numerar cash basis of accounting
contabilitate pe foi volante
loose-leaf accountingcontabilitate plurimonetara
multiple currency accountingcontabilitate privata
individual ledgersprivate accounting
contabilitate publicapublic accounting
contabilitatea amortizarilor depreciation accounting
contabilitatea costurilor cost accountingcost accountancy
contabilitatea costurilor curentecurrent cost accounting
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current cost accounting; CCAcontabilitatea imobilizarilor
capital expenditure register contabilitatea organizatiilor non-profit
not-for-profit accountingcontabilitatea profitabilitatii
profitability accountingcontabilitatea salariilor
payroll accountingpayroll recordwages-salaries record
contabilitatea titlurilor de valoarecustody account bookkeeping
contabilitatea venitului nationalnational income accounting
IAS (standard international de contabilitate)IAS
IAS (standarde internationale de contabilitate)IAS
pachet [de programe] de contabilitategeneral ledger accounting package
program de contabilitategeneral ledger software
registre de contabilitateaccounting booksaccount booksbooks of account
standard de contabilitate financiarafinancial accounting standard
standard international de contabilitateinternational accounting standard
stergere din contabilitate
write-off abatere (an contabilitate)
variancecomisia principiilor de contabilitate
accounting principles boardComisia Standardelor de Contabilitate Financiara; FASB
Financial Accounting Standards Board; FASBComisia Standardelor de Contabilitate Guvernamentala; GASB
Governmental Accounting Standards Board; GASBComitetul pentru Standardele Internationale de Contabilitate
International Accounting Standards Committee; IASC
CONTRACT
contractcontractconventioncovenantdeed
contract comercialtrade contract
contract compensatoriuoffset contract
contract cu durata determinatafixed-term contract
contract de agenturareagency contract
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contract de asigurarecontract of insuranceinsurance contractpolicy
contract de asigurare de cargocargo insurance contract
contract de asocierearticles of partnershipdeed of partnershippartnership agreementpartnership deed
contract de cautiunecontract of guarantee
contract de constructiiconstruction contract
contract de distributie exclusivasole distributor contract
contract de imprumutcredit agreement
loan agreementcontract de licenta
licence contractcontract de navlosire
charter partycontract de navlosire cu echipaj
non-demise charter partycontract de navlosire fara echipaj
demise charter partycontract de punere in comun a rezultatelor
pooling arrangementprofit-pooling contract
contract de schimb la termen
forward exchange contractsforward exchange deals
contract de societatearticles of associationarticles of incorporation
contract de transportcontract of carriagetransport contract
contract de vanzaresales agreementsales contract
contract forwardforward contract
contract futuresfutures contract
contract la cheieturnkey contract
contract la termenforward contract
contract la termen standardizatfutures contract
contract nescrisgentleman's agreementgentlemen's agreement
contract publicpublic contract
contract scriswritten contract
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contract standardstandard contract
contract tipstandard contract
contractantcontractor
contracte la termenfutures
contract „cost-plus”cost-plus contract
Contwood (codul unui contract-tip de navlosire)Contwood (Charter Party Code Name)
Conventia CMR privind Contractul de Transport Rutier InternationalCMRConvention on the contract for the international carriage of goods by road
Conventia Natiunilor Unite privind Contractele de Vanzare Internationala de MarfuriCISGUN Convention on Contracts for the International Sale of Goods (Vienna Convention)
executie a unui contract
performance of a contractgarantie contractuala
contract bondcontract guarantee
Gastime (codul unui contract-tip de navlosire)Gastime (charter party code name)
Gasvoy (codul unui contract-tip de navlosire)Gasvoy (Charter Party code names)
Gencon (codul unui contract-tip de navlosire)Gencon (Charter Party code name)
Genorecon (codul unui contract-tip de navlosire)Genorecon (Charter Party code name)
Germancon North (codul unui contract-tip de navlosire)
Germancon North (Charter Party code name)Grainvoy (codul unui contract-tip de navlosire)
Grainvoy (Charter Party code name)Grainvoybill (codul unui conosament asociat unui contract-tip de navlosire)
Grainvoybill (Bill of Lading code name)Hydrocharter (codul unui contract-tip de navlosire)
Hydrocharter (Charter Party code name)incalcare a conditiilor contractuale esentiale
fundamental breach of contractincalcare a contractului
breach of contractincalcare a unei obligatii contractuale
breach
indeplinire a unui contractfulfilment of a contract
Intercoa ‘80 (codul unui contract-tip de navlosire)Intercoa ‘80 (Charter Party code name)
Interconsec ‘76 (codul unui contract-tip de navlosire)Interconsec ‘76 (Charter Party code name)
Intertank bill ‘78 (codul unui contract-tip de conosament)Intertank bill ‘78 (Bill of lading code name)
Intertanktime 80 (codul unui contract-tip de navlosire)Intertanktime 80 (Charter Party code name)
Intertankvoy 76 (codul unui contract-tip de navlosire)Intertankvoy 76 (Charter Party code name)
Lamcon (codul unui contract-tip de navlosire)
Lamcon (Charter Party code name)legislatie contractuala
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law of contractLinertime (codul unui contract-tip de navlosire)
Linertime (Charter party code name)parte contractanta
contracting partyparte la contract
contracting partyperfectare a contractului
completion of a contractprelungire a contractului
extension of the contractreziliere a unui contract
avoidance of a contractSovorecon (codul unui contract-tip de navlosire)
Sovorecon (Charter Party code name)Sulcon (codul unui contract-tip de navlosire)
Sulcon (Charter Party code name)Supplytime (codul unui contract-tip de navlosire)
Supplytime (Charter Party code name)
Synacomex (codul unui contract-tip de navlosire)Synacomex (Charter Party code name)
Timon (codul unui contract-tip de navlosire)Timon (Charter Party code name)
Transitime (codul unui contract-tip de navlosire)Transitime (Charter Party code name)
transportator contractualcontracting carrier
Visconbill (codul unui conosament asociat unui contract-tip de navlosire)Visconbill (Bill of Lading code name)
Welcon (codul unui contract-tip de navlosire)Welcon (Charter Party code name)
a adjudeca un contract
(to) award a contracta executa un contract
(to) perform a contracta indeplini un contract
(to) fulfill a contracta intra in cadrul contractului
(to) come within the scope of a contracta nu onora un contract
(to) dishonour a contracta onora un contract
(to) honour a contractAustral (codul unui contract-tip de navlosire)
Austral (Charter Party Code Name)
Austwheat (codul unui contract-tip de navlosire)Austwheat (Charter Party Code Name)
Azcon (codul unui contract-tip de navlosire)Azcon (Charter Party Code Name)
Baltcon (codul unui contract-tip de navlosire)Baltcon (Charter Party Name)
Baltime 1939 (codul unui contract-tip de navlosire)Baltime 1939 (Charter Party Code Name)
Baltime Form C (codul unui contract-tip de navlosire)Baltime Form C (Charter Party Code Name)
Baltpulp (codul unui contract-tip de navlosire)Baltpulp (Charter Party Code Name)
Barecon (codul unui contract-tip de navlosire)
Barecon (Charter Party Code Name)Benacon (codul unui contract-tip de navlosire)
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Benacon (Charter Party Code Name)Binchemvoy (codul unui contract-tip de navlosire)
Binchemvoy (Charter Party code name)Binchemvoy bill (codul unui conosament asociat unui contract-tip de navlosire)
Binchemvoy Bill (Bill of Lading code name)Biscoilvoy (codul unui contract-tip de navlosire)
Biscoilvoy (Charter Party code name)Biscoilvoy Bill (codul unui conosament asociat unui contract-tip de navlosire)
Biscoilvoy Bill (Bill of Lading code name)Blackseawood (codul unui contract-tip de navlosire)
Blackseawood (Charter Party code name)Blackseawood Bill (codul unui conosament asociat unui contract-tip de navlosire)
Blackseawood Bill (Charter party code name)Britcont (codul unui contract-tip de navlosire)
Britcont (Charter Party code name)Cemenco (codul unui contract-tip de navlosire)
Cemenco (Charter Party Code Name)Centrocon (codul unui contract-tip de navlosire)
Centrocon (Charter Party Code Name)
clauza contractualacontract clause
clauze contractualeterms of a contract
Coastcon (codul unui contract-tip de navlosire)Coastcon (Charter Party Code Name)
Coasthire (codul unui contract-tip de navlosire)Coasthire (Charter Party Code Name)
Combicon Bill (codul unui conosament asociat unui contract-tip de navlosire)Combicon Bill (Bill of Lading Code Name)
CONTROL
controlcheck-upcontrol
control al creditelor credit controlmonetary control
control anualannual audit
control bugetar budgetary control
control contabilaudit
control contabil formalarithmetical and procedural check UK
audit of clerical accuracy US
control de calitatequality control
control de gestiunemanagement auditmanagement control
control de inventar physical check
control externexternal audit
control financiar financial control
control fiscal
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inland revenue inspection UK
control incrucisatcross-check
control intermediar al conturilor interim audit
control monetar
monetary controlcontrol valutar
exchange controlcontrolor de gestiune
comptroller controlor extern
external auditor controlul activitatii
controlling operationscontrolul bilantului
balance sheet auditcontrolul costurilor
cost control
controlul stocurilor inventory controlstock control
controlul tranzactiilor transaction audit
investitii de plasamente de controlcontrolling investment
lista de controlcheck list
lista de control a comenzilor de exportexport order check list
participatie de controlcontrolling interest
preluare a controluluiacquisitiontakeover
procedee stricte de control internsound internal control procedures
semn de controlcheckmark
sistem de control bugetar budgetary control system
total de controlcontrol total
tranzit controlatcontrolled transit
turn de controlcontrol tower
stampila de controlhallmark
a controla(to) control
amortizarea aparatelor si instalatiilor de masura, control si reglaredepreciation of measurement, control and adjustment instruments
aparate si instalatii de masurare, control si reglaremeasurement, control and adjustment devices
comisie de control contabilaudit committee
comitet de supraveghere si control
committee of inspectioncont de control
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control accountcontrolling account
CONTURI
conturiaccounts
conturi analitice ale clientilor customer accountsindividual customers' accounts
conturi analitice ale furnizorilor individual creditors' accounts
conturi anualeannual accounts
conturi bilantierebalance sheet accounts
conturi curente la bancicash at bank
conturi de active imobilizatelong-term assets accounts
conturi de amortizariallowance for depreciation
conturi de capital propriuowner's equity accountsstockholders' equity accounts
conturi de capitaluricapital accounts
conturi de cheltuieliexpense accounts
conturi de datorii restantepast-due accounts
conturi de depozitsavings accounts
conturi de economiisavings accounts
conturi de gestiunemanagement accounts
conturi de produse in curs de executiework in process inventory accounts
conturi de produse in curs de fabricatiework in process inventory accounts
conturi de regularizareaccruals
conturi de regularizare si asimilate
accruals and similar accountsconturi de venituri
revenue accountsconturi de venituri inregistrate in avans
unearned revenue accountsconturi de venituri si cheltuieli
revenue and expense accountsconturi la banci
cash at bankbank accounts
conturi la banci in leicash at bank in lei
conturi la banci in valutacash at bank in foreign currencies
conturi reprezentate in contul de profit si pierdere
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income statement accountsCurtea de Conturi
audit officecourt of auditors
furnizori si conturi asimilatesuppliers and similar accounts
inchiderea conturilor year end closingyear end closure
note la conturinotes on the accounts
personal si conturi asimilatepayroll and similar accounts
plan de conturichart of accountscodification of accounts
alte conturisundry accounts
alte conturi in afara bilantului
other off-balance sheet accountsasigurari sociale, protectia sociala si conturi asimilate
social security and similar accountsasociati - conturi curente
shareholders - current accountsasociati - dobanzi la conturi curente
accrued interest on shareholders' current accountsbugetul statului, fonduri speciale si conturi asimilate
amounts payable to the state budget, special funds and similar accountscasa si conturi la banci
cash at bank and in handcash at bank and on hand
clasa de conturi
account categorycategory of accountsclass of accounts
clienti si conturi asimilatecustomers and similar accounts
COST
costcost
cost al vietiicost of living
cost curentcurrent cost
cost de achizitiecost of acquisitioncost of purchaseacquisition costhistorical cost
cost de capitalcapital cost
cost de emisiunecost of issueissuing cost
cost de inlocuirereplacement cost
cost de oportunitate
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opportunity costcost de penetrare (pe piata)
cost of entrycost de productie
manufacturing costcost of manufacturing
production costproduct costcost of goods manufactured
cost de productie plus marjacost-plus
cost de transport cu camionultrucking fee
cost de somajcost of idle capacitycost of idlenessnegative volume varianceunabsorbed overhead
cost direct
direct costcost direct al materialelor
direct material costdirect materials cost
cost direct al munciidirect labor costdirect labour cost
cost estimatestimated costpredetermined cost
cost indirect al materialelor indirect material cost
cost istoric
cost of acquisitionhistorical costoriginal cost
cost marginalmarginal costincremental cost
cost mediuaverage cost
cost mediu ponderatweighted average cost
cost mediu variabilaverage variable cost
cost minim
low costcost nerepetitiv
non-recurring costcost normal de productie
normal production costcost prestabilit
predetermined costcost prevazut in buget
budgeted costcost scazut
low costcost standard
standard cost
cost standard al fortei de munca directestandard direct labor cost
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principiul costului istoriccost principle
unitate de costcost unit
valoarea cea mai mica dintre cost si pretul de piatalower of cost or market; LCM
variatie de costcost variance
COSTURI
costuricosts
costuri administrativeadministration cost
costuri aferente exercitiuluiperiod costs
costuri aferente iesirilor
cost of disposalcosturi de ambalare
packing costscosturi de cercetare
research cost(s)costuri de cercetare-dezvoltare
costs of research and developmentresearch and development costs
costuri de comercializaremarketing costselling costs
costuri de desfacereselling costs
costuri de distributiedistribution costs
costuri de exploatareoperating costs
costuri de manoperalabo(u)r costs
costuri de marketingmarketing cost
costuri de materialematerial costmaterial(s) cost
costuri de prelucrareconversion costs
costuri de promovareadvertising costpromotion cost
costuri de publicitateadvertising costs
costuri de transformareconversion costs
costuri de transportcosts of shippingfreight costs
costuri de transport aferente aprovizionariifreight-in costs
costuri de transport aferente livrarilor freight-out costs
costuri de vanzare
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selling costscosturi deductibile fiscal
tax-deductible costscosturi directe cu forta de munca
direct labor costsdirect labour costs
costuri fixefixed costs
costuri generaleoverhead costoverheads
costuri generale de productiefactory overhead costs
costuri generale variabilevariable overhead cost(s)
costuri indirecteindirect costs
costuri indirecte cu forta de muncaindirect labor costs
indirect labour costscosturi indirecte de munca
indirect labor costsindirect labour costs
costuri indirecte de productiefactory overhead costsproduction overheads
costuri indirecte de productie standardstandard factory overhead cost
costuri periodicerecurrent costrecurring costrecurring costs
costuri semi-variabilesemi-variable costs
costuri standardstandard costs
costuri si venituricosts and revenues
costurile exercitiuluiperiod costs
a suporta costurile(to) bear the cost
afectare a costurilor cost assignment
analist de costuri
cost accountantmanagement accountant
CREDIT
creditcreditloan
credit bancar bank loan
credit comercialtrade credit
credit consumator consumer credit
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credit contra cesiuneassignment credit
credit cumparator buyer credit
credit de consumconsumer credit
credit de exploatareworking capital creditworking credit
credit de investitiicapital investment loan
credit de scontdiscount credit
credit de sudurabridging financebridging loan
credit documentar documentary credit
credit furnizor
supplier's creditcredit garantat
secured creditsecured loan
credit imobiliar construction loan
credit in albblank creditopen creditunsecured credit
credit ipotecar mortgagemortgage credit
credit ipotecar cu rata variabilaadjustable rate mortgageARM
credit ipotecar directdirect mortgage loan
credit ipotecar indirectindirect mortgage loan
credit lombardcollateral loan (USA)lombard loan UK
credit mixtmixed credit
credit negarantat
blank creditopen creditunsecured credit
credit negociabilnegotiable credit
credit obligatar bond financing
credit pe baza de depozitloan on deposit
credit pe cautiunebail credit
credit pe descoperitcurrent account credit US
overdraft UK
credit pe termen scurt
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short creditshort-term loan
credit personalpersonal credit
credit prin acceptareacceptance credit
credit prin angajamentguarantee credit
credit prioritar overriding credit
credit puntebridging financebridging loan
credit reinnoibilrenewable creditrevolving credit
credit reinnoibil automatevergreen credit
credit roll-over
roll-over creditcredit rotativ
renewable creditrevolving credit
credit sezonier seasonal credit
credit standbystandby credit
creditarea contuluicredit on accountcrediting the account
creditatcredited
cumparare pe creditcredit purchaseterm purchase
cumparari pe creditpurchases on credit
cumparator pe creditcredit customer
de creditatto be credited
evaluarea riscurilor de creditcredit status investigation
inregistrare in creditul [unui cont]credit entry
inregistrare pe creditcredit entrycredit
inregistrate drept credite/inregistrari pe creditrecorded as/by credits
limita de creditcredit limit
linie de creditcredit lineline of credit
linie de credit (stand-by)credit lineline of credit
pe credit (despre inregistrari contabile)on the credit side
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plafon de creditlending limit
politica de creditcredit policy
printr-un credit inby crediting
protocol de creditcredit memorandum
rambursare anticipata (a unui credit)prepayment
risc de creditcredit risk
scrisoare de creditL/Cletter of credit
scrisoare de credit circularacircular letter of credit
scrisoare de credit comercialacommercial letter of credit
scrisoare de credit de calatorietravellers' L/Ctravellers' letter of credit
scrisoare documentara de creditdocumentary letter of credit
termen de creditcredit term
vanzare pe creditcredit sale
a acorda un credit(to) grant a credit
a credita(to) credit
achizitii pe creditpurchases on credit
acord de creditcredit agreement
acord de credit incrucisatswap agreement
banca de credit ipotecar mortgage bank
card de creditcredit card
carte de creditcredit card
cerere de credit (bancar)
loan applicationcoloana „credit”
credit columncooperativa de credit
credit co-operativecredit union
CREDTITARE
creditarea contuluicredit on accountcrediting the account
nota de creditarecredit note
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credit memorandumprin creditarea
by crediting
CREDITE
credite bancare externe garantate de banciforeign banks loans guaranteed by banks
credite bancare externe garantate de statforeign banks loans guaranteed by the state
credite bancare interne garantate de statdomestic bank loans guaranteed by the state
credite bancare nerambursate la scadentabank loans in arrears
credite bancare pe termen lunglong term bank loans
credite bancare pe termen lung nerambursate la scadentalong term bank loans in arrears
credite bancare pe termen lung si mediulong and medium term bank loans
credite bancare pe termen lung si mediu nerambursate la scadentalong and medium term bank loans in arrears
credite bancare pe termen mediumedium term bank loans
credite bancare pe termen scurtshort-term bank loans
credite bancare pe termen scurt nerambursate la scadentashort-term bank loans in arrears
credite contractateoutstanding loans
credite de la trezoreria statului
state treasury loanscredite externe garantate de banci
foreign loans guaranteed by bankscredite externe garantate de stat
foreign loans guaranteed by the statecredite externe guvernamentale
foreign government loanscredite fiscale
tax creditscredite interne garantate de stat
domestic loans guaranteed by the stategestiunea creditelor
credit management
inregistrate drept credite/inregistrari pe creditrecorded as/by credits
limita de competenta in materie de creditecredit sanctioning authorityloan officers' limit
pierderi din credite comercialecredit losses
capital initial (referitor la credite)principal
Comitetul Tehnic al Asiguratorilor de Credite la Export al CEECOTACEXTechnical Committee of Export Credit Insurers of the EEC
CREDITOR
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creditor creditor
creditor ordinar general creditor ordinary creditor
unsecured creditor a avea contul creditor
(to be in the) blackbon de cont creditor
credit account voucher clienti - creditori
advance payments from customerscreditori
creditorsrulaj creditor
credit footingsold creditor
credit balance
CREDITORI
creditoricreditors
creditori comercialitrade creditors
creditori diversisundry creditors
creditori: sume ce devin scadente si platibile in termen de un ancreditors: amounts becoming due and payable within one year
creditori: sume ce devin scadente si platibile intr-o perioada mai mare de un an
creditors: amounts becoming due and payable after more than one year clienti - creditori
advance payments from customersalti creditori, incluzand taxe si impozite si asigurarile sociale
other creditors including tax and social securitydebitori si creditori diversi
sundry debtors and creditors
CURS
curspriceratecourse
curs al actiunilor share price
curs bursier share list
curs de aplicatiemarrying price
curs de cumpararebid price
curs de deschidereopening price
curs de emisiuneissue pricecurs de inchidere
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closing pricecurs de inventar
inventory ratecurs de schimb
exchange raterate of exchange
curs de schimb istorichistorical rate of exchange
curs de schimb la data tranzactieihistorical exchange rate
curs de tranzactietrading price
curs forwardforward rate
curs intervalutar (paritate intre doua devize prin raportare la o a treia)cross rate
curs la termenforward rate
curs la vedere (spot)
spot ratecurs mediu
mean pricemiddle market price
curs oficial de schimbcentral exchange rate
curs pentru plata imediata in numerar spot rate
curs platitpaid price
curs spotspot rate
curs tras la sorti
stock or bond price drawn by lotcurs valutar
exchange raterate of exchange
cursul cel mai scazutlowest price
cursul de inchidereclosing rate
cursul normal al afacerilor normal course of business
cursul pieteimarket rate
cursul zilei
current market valuecursuri de schimb flotante
floating exchange ratescursuri multiple
multiple exchange ratesplit exchange rate
decontari din operatii in curs de clarificaresuspense accountunsettled transactions
diferenta de cursdifference in rate of exchange
imobilizari corporale in curstangible assets in course of construction
tangible assets in progressimobilizari in curs
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fixed assets under constructionnon-current assets in progressfixed assets in progress
imobilizari necorporale in cursintangible assets in progress
in curs
in progressin curs de executie
in processin curs de realizare
in progress of completionla cel mai bun curs
at best UK
at market US
la cursul zileiat the current rate of exchange
lista de cursuriquotation list
lucrari si servicii in curs de executie
services in progressmetoda cursului zilei
closing rate method UK
current rate method US
modelul cursului de schimb multinationalMERMmultinational exchange rate model
productia in curs de executiework in progress
productia in curs de fabricatiework in progress
productie in curs de executiework in process
productie in curs de fabricatiegoods in processgoods in progresswork in processwork in progress
produse in curs de executiework in processwork in progress
produse in curs de fabricatiework in processwork in progress
provizioane pentru deprecierea imobilizarilor corporale in cursprovisions for impairment of tangible assets in progress
provizioane pentru deprecierea imobilizarilor in cursprovisions for impairment of fixed assets in progressprovisions for impairment of non-current assets in progress
provizioane pentru deprecierea imobilizarilor necorporale in cursprovisions for impairment of intangible assets in progress
provizioane pentru deprecierea productiei in curs de executieprovisions for write-down of work in progress
provizioane pentru deprecierea stocurilor si productiei in curs de executieprovisions for write-down of inventories and work in progress
raport curs-beneficiuP/E ratioPERprice-earning ratio
raportul curs/beneficiu per actiuneprice/earnings ratio; p/e ratio
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stoc de produse in curs de executiework in process inventory
stoc de produse in curs de fabricatiework in process inventory
variatia stocurilor de produse finite si de productie in curs de executievariation in stocks of finished goods and in work in progress
venituri din diferente de curs valutar foreign exchange gains
venituri sau cheltuieli privind diferentele de curs valutar exchange gains or losses
tara in curs de dezvoltaredeveloping countryLDCless-developed countryunder-developed country
tari in curs de dezvoltare neasociateNADCNon-Associated Developing Countries
active corporale in curs
tangible assets in course of constructioncheltuieli din diferente de curs valutar
foreign exchange lossescastiguri din diferente de curs valutar
foreign exchange gainsconstructii in curs
construction in progresscontul produse in curs de fabricatie fara sold initial
no beginning work in process inventorycontul „stocuri de productie in curs de executie”
work in progress inventory accountconturi de produse in curs de executie
work in process inventory accounts
conturi de produse in curs de fabricatiework in process inventory accounts
conturi de stocuri si productie in curs de executieinventories and work in progress
costul productiei in curs de executiecost of work in progress
CURS VALUTAR
curs valutar exchange raterate of exchange
cheltuieli din diferente de curs valutar foreign exchange losses
castiguri din diferente de curs valutar foreign exchange gains
curs intervalutar (paritate intre doua devize prin raportare la o a treia)cross rate
venituri din diferente de curs valutar foreign exchange gains
venituri sau cheltuieli privind diferentele de curs valutar exchange gains or losses
DEBIT
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debitdebit
a debita(to) charge(to) debit
aviz de debit
debit adviceca debit (despre introducerea inregistrarilor in contabilitate)
as a debitcard de debit
debit cardcard de plata cu debit amanat
charge cardclienti debitori
accounts receivablecoloana „debit”
debit columnde debitat
to be debited
debitare a contuluidebiting the account
debitatdebited
debitor debtor borrower
debitoridebtors
debitori comercialitrade debtors
debitori diversisundry debtors
debitori si creditori diversisundry debtors and creditors
declaratie de debitborrower's note
dobanzi debitoareinterest paid
inregistrare in debitul [unui cont]debit entry
inregistrare pe debitdebit entrydebit
inregistrate drept debite/inregistrari pe debitrecorded as/by debits
intrare pe debitdebit entry
pe debiton the debit side
total sume debitoaretotal debits
tranzactie de debitdebit transaction
tara debitoaredebtor nation
DEBITARE
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debitare a contuluidebiting the account
nota de debitaredebit notedebit memorandum
prin debitarea
by debiting
DEBITOR
debitor debtor borrower
cont debitor bank overdraftoverdrawn account
debitoridebtors
debitori comercialitrade debtors
debitori diversisundry debtors
debitori si creditori diversisundry debtors and creditors
furnizori - debitoriadvance payments to suppliers
rulaj debitor debit footing
sold debitor debit balance
DEBITORI
debitoridebtors
alti debitoriother debtors
clienti debitoriaccounts receivable
debitori comercialitrade debtors
debitori din amenzi si penalitati pretinsereceivables from penalties and fines claimed
debitori diversisundry debtors
debitori scosi din activ, urmariti in continuarereceivables written off but still followed up
debitori solidarijoint and several debtors
debitori si creditori diversisundry debtors and creditors
furnizori - debitoriadvance payments to suppliers
pierderi datorate debitorilor losses on receivables
pierderi din creante si debitori diversibad debts written off pierderi din debitori diversi
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losses on sundry debtorsprovizioane pentru deprecierea creantelor - debitori diversi
provisions for doubtful sundry debtorsvenituri din creante reactivate si debitori diversi
bad debts written off and subsequently collected
DECLARATIE
declaratiedeclarationstatement
declaratie de dividendedeclaration of dividendsdividend announcement
declaratie de exportexport declaration
declaratie de export a expeditoruluishipper's export declaration
declaratie de importimport declaration
declaratie de impozittax return
declaratie de interesdeclaration of interest
declaratie de intrarebill of entryinwards entry
declaratie de profitincome statementstatement of income
declaratie de profit si pierdere
P&L statementprofit and loss statement
declaratie de profituristatement of earnings
declaratie de TVAVAT return
declaratie de venitincome tax returnincome statement
declaratie de venit globalindividual tax return
declaratie eronata intentionatawilful misrepresentation
declaratie financiarafinancial statement
declaratie fiscalatax return
declaratie privind impozitele pe vanzarisales tax return
declaratie privind impozitul pe profitcorporate tax returnincome tax return
declaratie vamalacustoms declarationcustoms entry
formular de declaratie vamalacustoms entry form
a semna o declaratie de renuntare
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(to) sign a waiver
DECALRATII
declaratii contabile
accounting statementsdeclaratii financiare
financial statementsdeclaratii financiare interimare
interim financial statementsdeclaratii interimare
interim statementsdeclaratii privind veniturile individuale
individual tax returnsdeclaratii speciale
special tax returnsalte declaratii financiare
other financial statements
DEDUCERI
deduceri de afaceri permise conform legislatiei fiscaleallowable business deductions under the tax laws
deduceri din impozitewithholding allowances
deduceri din vanzarisales deductions
deduceri personalepersonal deductions
DEDUCTIBIL
deductibildeductibledeductible (ins.)
deductibil fiscaltax-deductible
deductibil la calculul impozituluitax-deductible
diferenta temporara deductibiladeductible temporary difference
nedeductibilnon-deductibletaxa deductibila
deductible taxtaxa [pe valoarea adaugata] deductibila
input taxTVA deductibila
deductible VATinput VAT
DEDUCTIBILE
cheltuieli deductibiledeductible expenses
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deductible chargesallowable expenses
cheltuieli deductibile fiscalallowable business deductions under the tax lawsdeductible expenses for tax purposestax-deductible expenses
tax-deductible chargescheltuieli deductibile in scopuri legate de impozitare
deductible expenses for tax purposescheltuieli nedeductibile
disallowed deductionsnon-allowable chargesnon-deductible expenses
costuri deductibile fiscaltax-deductible costs
DOBANDA
dobandainterest
dobanda activainterest earned
dobanda acumulataaccrued interest
dobanda aferenta creantelor legate de interesele de participareaccrued interest on receivables related to associates
dobanda aferenta imprumuturilor acordate pe termen lungaccrued interest on long term loans
dobanda aferenta sumelor datorate de filialeaccrued interest on amounts owed by subsidiaries
dobanda bancara
bank interestdobanda bruta
gross interestdobanda capitalizata
accrued interestdobanda compusa
compound interestdobanda creditoare
interest earneddobanda legala
legal interestdobanda negativa
interest charge
negative interestdobanda neta
net interestdobanda pentru intarziere
default interestinterest for delay
dobanda platibilainterest payable
dobanda simplaordinary interestsimple interest
dobanda unui efect de comertinterest on a note
dobanda variabilavariable rate
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variable rate of interestcambie purtatoare de dobanda
interest-bearing notecambii nepurtatoare de dobanda
non-interest-bearing notescost, asigurare, navlu, comision si dobanda
cost, insurance, freight commission and interestcost, asigurare, navlu, dobanda si comision de schimb
cost, insurance, freight, interest and exchangeefect comercial purtator de dobanda
interest-bearing noteefecte comerciale nepurtatoare de dobanda
non-interest-bearing notesimprumut cu dobanda fixa
fixed interest-rate loanfixed-rate loan
imprumut cu dobanda redusalow interest-rate loansoft loan
obligatiune cu dobanda flotantafloating rate bondfloating rate note
obligatiune cu dobanda variabilavariable-rate bond
perioada de dobandainterest period
DOBANZI
dobanzi - conturi asociatiinterest on shareholders' current accounts
dobanzi aferente altor creante imobilizateaccrued interest on other long term receivables
dobanzi aferente altor imprumuturi si datorii asimilateaccrued interest on other loans and similar debts
dobanzi aferente creantelor imobilizateaccrued interest on long-term debtors
dobanzi aferente creditelor bancare pe termen lungaccrued interest on long term bank loans
dobanzi aferente creditelor bancare pe termen lung si mediuaccrued interest on long and medium term bank loans
dobanzi aferente creditelor bancare pe termen scurtaccrued interest on short term bank loans
dobanzi aferente datoriilor legate de participatii
accrued interest on debts relating to investmentsdobanzi aferente decontarilor in cadrul grupului
accrued interest on settlements within the groupdobanzi aferente imprumuturilor din emisiunea de obligatiuni
interest payable on debenture loansdobanzi aferente imprumuturilor din emisiuni de obligatiuni
accrued interest on debenture loansdobanzi aferente imprumuturilor si datoriilor asimilate
accrued interest on loans and similar debtsdobanzi de incasat
interest receivableaccrued interest receivable
dobanzi de platitinterest payableaccrued interest payable
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dobanzi de platit si cheltuieli similareinterest payable and similar charges
dobanzi la obligatiuni si titluri de plasamentaccrued interest on debentures and short term investments
a plati dobanzile unei datorii(to) service a debt
acumulare a dobanzilor accretion
alte dobanzi de incasat si venituri similareother interest receivable and similar income
asociati - dobanzi la conturi curenteaccrued interest on shareholders' current accounts
cheltuieli cu dobanzileinterest expenseinterest chargesinterest costs
cheltuieli privind dobanzileinterest expenseinterest charges
interest payable chargesinterest costs
cheltuieli privind dobanzile si alte cheltuieli similareinterest payable and similar charges
rata de baza a dobanziiprime lending rateprime ratebasic rate
rata de piata a dobanziimarket interest rate
rata dobanziiinterest raterate of interest
rata dobanzii interbancareinterbank rate
rata dobanzii nominalenominal interest rate
rata efectiva a dobanziieffective interest rate
rata fixa a dobanziifixed interest rate
rata minima a dobanziiminimum lending rateMLR
rata reala a dobanziireal interest-rate
real raterate ridicate ale dobanzilor
high interest ratesrate scazute ale dobanzilor
low interest ratesrisc de pierdere din rata dobanzii
interest rate riskvenituri din dobanzi
interest earnedinterest income
venituri din dobanzi si alte venituri similareother interest receivable and similar income
EXCEPTIONAL
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exceptionalextraordinary
contract exceptionalone-off contract
profit exceptional
windfall profitvenituri exceptionale
extraordinary revenuesextraordinary income
venituri si cheltuieli exceptionaleextraordinary income and expenditure
EXCEPTIONALE
exceptionaleextraordinary
alte cheltuieli exceptionale privind operatiile de capital
other extraordinary expenses related to capital transactionsalte cheltuieli exceptionale privind operatiile de gestiune
other extraordinary administrative expensesalte venituri exceptionale din operatii de capital
other extraordinary revenues generated by capital transactionsalte venituri exceptionale din operatii de gestiune
other extraordinary administrative revenuescheltuieli exceptionale
extraordinary expensescheltuieli exceptionale privind amortizarea imobilizarilor
extraordinary expenses related to depreciation of fixed assetscheltuieli exceptionale privind amortizarile si provizioanele
extraordinary expenses related to depreciation and provisions
cheltuieli exceptionale privind operatiile de gestiuneextraordinary administrative expenses
cheltuieli exceptionale privind provizioane pentru deprecieriextraordinary expenses related to provisions for depreciation
cheltuieli exceptionale privind provizioane pentru riscuri si cheltuieliextraordinary expenses related to provisions for risks and charges
cheltuieli exceptionale privind provizioane reglementateextraordinary expenses related to statutory provisions
castiguri si pierderi exceptionaleextraordinary gains and losses
venituri exceptionaleextraordinary revenuesextraordinary income
venituri exceptionale din operatii de gestiuneextraordinary administrative revenues
venituri exceptionale din provizioaneextraordinary revenues from provisions
venituri exceptionale din provizioane pentru deprecieriextraordinary revenues from provisions for depreciation
venituri exceptionale din provizioane pentru riscuri si cheltuieliextraordinary revenues from provisions for risks and charges
venituri exceptionale din provizioane reglementateextraordinary revenues from statutory provisions
venituri si cheltuieli exceptionaleextraordinary income and expenditure
EXPLOATARE
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active de exploatareoperating assets
activitate de exploatareordinary operations
activitati curente de exploatare
operating activitiesalte cheltuieli de exploatare
other operating expensesother operating charges
alte venituri din exploatareother operating revenuesother operating income
beneficiu din exploataretrading profit
buget de exploatareoperating budget
capital de exploatareworking capital
care nu este de exploatarenon-operating
cheltuieli de exploatareoperating costoperating expensesoperating chargesoperating costs
cheltuieli de exploatare privind amortizarea imobilizarilor operating expenses related to depreciation of fixed assetsoperating expenses related to depreciation of non-current assets
cheltuieli de exploatare privind amortizarile si provizioaneleoperating expenses related to depreciation and provisionsdepreciation and provisions - operating expenses
cheltuieli de exploatare privind provizioanele pentru deprecierea activelor circulanteoperating expenses related to provisions for depreciation of current assetswrite-down of current assets
cheltuieli de exploatare privind provizioanele pentru deprecierea imobilizarilor impairment losses on non-current assetsoperating expenses related to provisions for depreciation of fixed assets
cheltuieli de exploatare privind provizioanele pentru riscuri si cheltuielioperating expenses related to provisions for risks and chargesprovisions for risks and charges - operating charges
contabilitate analitica de exploatarecost accounting
costuri de exploatareoperating costs
credit de exploatareworking capital creditworking credit
declaratie de exploatareoperating statement
fluxuri de numerar din activitati de exploatarecash flows from operating activities
garantie pe perioada de exploatarelifetime warranty
materiale consumabile de exploatare/productieoperating supplies
pierdere din exploatareoperating loss
pierderi din exploatareoperating loss
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profit brut din exploataregross profit
profit de exploatareoperating profit
profit din exploatareoperating profit
profit net din exploatarenet operating income
rezultat de exploatareoperating result
rezultat din exploatareoperating resultincome from operations
unitate contabila de exploatareaccounting unit
venituri din exploatareoperating revenuesoperating income
venituri din provizioane privind activitatea de exploatare
write back of operating provisionsvenituri din subventii de exploatare
revenues from subsidies for operating activitiesvenituri din subventii de exploatare aferente cifrei de afaceri
revenues from subsidies related to the turnover venituri din subventii de exploatare pentru alte cheltuieli de exploatare
revenues from subsidies for other operating expenses
EXTRAORDINAR
extraordinar extraordinary
adunarea generala extraordinaraextraordinary general meeting; EGM
cheltuieli extraordinareextraordinary expensesextraordinary charges
castiguri si pierderi extraordinareextraordinary gains and losses
elemente extraordinareextraordinary items
impozit pe profitul sau pierderea extraordinar(a)tax on extraordinary profit or loss
rezultatul extraordinar extraordinary profit or loss
venituri extraordinareextraordinary revenuesextraordinary income
EXTRAORDINARE
extraordinareextraordinary
cheltuieli extraordinareextraordinary expensesextraordinary charges
cheltuieli privind calamitatile si alte evenimente extraordinareexpenses related to natural disasters and other extraordinary events
cheltuieli si venituri extraordinare
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extraordinary gains and losseselemente extraordinare
extraordinary itemsoperatiuni extraordinare (fuziune, achizitia unei alte companii)
unusual transactions (a merger, the purchase of another company)venituri din subventii pentru evenimente extraordinare si altele similare
revenues from subsidies for extraordinary events and other similar revenuesvenituri extraordinare
extraordinary revenuesextraordinary income
FINANCIAR
financiar financial
administratie financiaraBoard of Inland Revenue UK
Inland Revenue
internal revenue serviceIRS US
an financiar tax year financial year accounting year accounting periodfiscal period
analiza rapoartelor financiarefinancial statement analysis
buget financiar financial budget
cheltuieli aferente exercitiului financiar curent dar care se vor plati in
exercitiul/exercitiile viitoareaccrued expensesaccrued chargesaccruals
Comisia Standardelor de Contabilitate Financiara; FASBFinancial Accounting Standards Board; FASB
consilier financiar financial adviser
contabil financiar financial accountant
contabilitate financiarafinancial accounting
control financiar
financial controlCorporatia Financiara Internationala
International Finance Corporationdatorii angajate, sold la inceputul [exercitiului financiar]
beginning accrued liabilitiesdirector financiar
financial vice presidentdocument financiar
financial documentefect financiar
finance billexercitiu financiar
tax year accounting periodaccounting year
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financial year fiscal periodfiscal year
interes financiar financial interest
interes financiar direct
direct financial interestinteres financiar indirect
indirect financial interestintermediar financiar
financial intermediaryistoric financiar
financial recordleasing financiar
finance leaseoperatiuni de sfarsit de an financiar
closing proceduresyear end procedures
pasive angajate, sold la inceputul [exercitiului financiar]
beginning accrued liabilitiesprofit financiar
financial incomeprofit financiar inainte de impozit[are]
pretax financial incomeprofit sau pierdere pe anul financiar
profit or loss for the financial year profitul pe anul financiar
profit for the financial year profitul pe exercitiul financiar
profit for the financial year raport financiar interimar
interim financial report
raport financiar/bursier market report
rezultat financiar financial result
risc financiar financial risk
sfarsitul exercitiului (financiar)end of a financial year
sfarsitul exercitiului financiar end of the financial year
standard de contabilitate financiarafinancial accounting standard
trecutul financiar al companiei
company's financial historyvicepresedinte financiar
financial vice presidentsantaj financiar
greenmail
FINANCIARE
financiarefinancial
active financiarefinancial assets
active fixe financiareinvestment assets
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ajustarea valorii imobilizarilor financiare si a investitiilor financiare detinute ca activecirculante
value adjustments in respect of financial assets and of investments held as current assetsajustari de valoare in privinta imobilizarilor financiare si a investitiilor detinute ca activecirculante
value adjustments in respect of financial assets and of investments held as current assets
alte cheltuieli financiareother financial expenses
alte declaratii financiareother financial statements
alte investitii financiare pe termen scurtother short term financial investments
alte investitii financiare pe termen scurt si creante asimilateother short term financial investments and related receivables
alte situatii financiareother financial statements
alte venituri financiareother financial revenues
cheltuieli financiare
financial expensesfinancial charges
cheltuieli financiare privind amortizarile si provizioaneleimpairment losses and write-down of financial assets
cheltuieli financiare privind provizioane pentru riscuri si cheltuielifinancial expenses related to provisions for risks and charges
cheltuieli financiare privind provizioanele pentru deprecierea imobilizarilor financiareimpairment losses on financial non-current assets
cheltuieli privind imobilizarile financiare cedatelosses on disposal of long term financial investments
conturi financiarefinancial accounts
declaratii financiare
financial statementsdeclaratii financiare interimare
interim financial statementsimobilizari financiare
financial assetsfinancial fixed assetsfinancial non-current assetsinvestment assets
informatii financiarefinancial information
informatii financiare de interesfinancial highlights
informatii financiare pe sectoare
reporting by segmentssegmental reporting
informatii financiare pe trimestrefinancial information by quarter
investitii financiare pe termen scurtshort-term financial investmentsshort-term investments
investitii financiare pe termen scurt la societati din cadrul grupuluishort-term financial investments in companies within the group
note explicative la situatiile financiarenotes on the accountsnotes to the financial statements
note [explicative] la situatiile financiare
notes to the financial statementsnotes to the statements
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notes on the accountsnotes to the accounts
operatiuni financiarefinancial transactionsfinancial operations
pierderi privind investitiile financiare pe termen scurt cedate
losses on disposal of short term financial investmentsprovizioane pentru deprecierea altor investitii financiare si creante asimilate
provisions for write-down of other financial investments and related receivablesprovizioane pentru deprecierea imobilizarilor financiare
provisions for impairment of financial fixed assetsrapoarte financiare
financial reportsraportari financiare
financial statementsraportari financiare interimare
interim financial statementsrata rentabilitatii financiare
rate of return
returnrezultate financiare
financial performancesituatia evolutiei situatiei financiare
statement of changes in financial positionsituatia modificarilor pozitiei financiare
statement of changes in financial positionsituatia modificarilor pozitiei financiare - pe baza de numerar
statement of changes in financial position - cash basissituatii financiare
financial statementssituatii financiare consolidate
consolidated financial statements
situatii financiare interimareinterim financial statements
venituri din imobilizari financiarerevenues from long term financial investments
venituri din imobilizari financiare cedaterevenues on disposal of long term financial investments
venituri din investitii financiare cedaterevenues on disposal of financial investments
venituri financiarefinancial revenuesfinancial income
FISCAL
agent fiscalfiscal agent
an fiscalfiscal year
autoritati fiscaletax authorities
avantaje fiscale pentru investitiiinvestment incentives
cheltuieli aferente din punct de vedere fiscal exercitiilor viitoaredeferred expenditure
cheltuieli deductibile fiscalallowable business deductions under the tax lawsdeductible expenses for tax purposes
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tax-deductible expensestax-deductible charges
cod fiscalVAT number VAT registration number
conform legilor fiscale
under the tax lawscontrol fiscal
inland revenue inspectioncosturi deductibile fiscal
tax-deductible costscredite fiscale
tax creditsdeclaratie fiscala
tax returndeductibil fiscal
tax-deductibleevaziune fiscala
tax evasion
exercitiu fiscalaccounting periodaccounting year financial year fiscal periodtax year
frauda fiscalatax avoidance
gestiune fiscalatax planning
grup fiscaltax group
lacuna fiscala
tax loopholelacuna juridica permitand evaziunea fiscala
tax loopholelegi fiscale
tax lawslegislatie fiscala
tax lawsorgane fiscale
tax authoritiesparadis fiscal
tax haventax shelter
planificare fiscala
tax planningpolitica fiscala
fiscal policyprofit pentru scopuri fiscale
income for tax purposesprofitul impozabil conform legislatiei fiscale
taxable income under the tax lawsvenit fiscal
tax incomevenituri aferente din punct de vedere fiscal exercitiilor viitoare
deferred revenuedeferred income
FURNIZOR
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furnizor supplier
contul furnizoruluisupplier's account
conturi analitice ale furnizorilor
individual creditors' accountscredit furnizor
supplier's creditfurnizori - debitori
advance payments to suppliersplati in avans catre furnizori
advance payments to supplierspayments on account in advance
FURNIZORI
furnizori
suppliersfurnizori - debitori
advance payments to suppliersfurnizori de imobilizari
suppliers of non-current assetssuppliers of fixed assets
furnizori si conturi asimilatesuppliers and similar accounts
conturi analitice ale furnizorilor individual creditors' accounts
datorii catre furnizoriaccounts payable
marfa returnata furnizorilor
purchases returnsplati in avans catre furnizori
advance payments to supplierspayments on account in advance
IMOBILIZARI
imobilizaricapital assetsnon-current assetsfixed assetslong-term assets
imobilizari corporaletangible assetstangible fixed assetstangible non-current assetstangible long-term assetsproperty, plant and equipment
imobilizari corporale in curstangible assets in course of constructiontangible assets in progress
imobilizari corporale nete (dupa scaderea amortizarii acumulate)property, plant and equipment, net
imobilizari corporale si necorporaletangible and intangible assets
imobilizari financiarefinancial assets
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avansuri acordate pentru imobilizari necorporaleadvance payments for intangible non-current assets
cheltuieli de exploatare privind amortizarea imobilizarilor operating expenses related to depreciation of fixed assetsoperating expenses related to depreciation of non-current assets
cheltuieli de exploatare privind provizioanele pentru deprecierea imobilizarilor
impairment losses on non-current assetsoperating expenses related to provisions for depreciation of fixed assets
cheltuieli exceptionale privind amortizarea imobilizarilor extraordinary expenses related to depreciation of fixed assets
cheltuieli financiare privind provizioanele pentru deprecierea imobilizarilor financiareimpairment losses on financial non-current assets
conturi de imobilizarifixed assets accountsnon-current assets accountslong-term assets accounts
furnizori de imobilizarisuppliers of non-current assetssuppliers of fixed assets
IMPOZIT PE PROFIT
impozit pe profitincome taxcorporate income taxcorporation taxtax on incometax on profit
impozit pe profit de plataincome tax payable
impozit pe profit de platit
income tax payableimpozit pe profitul acumulat
accumulated profits taximpozit pe profitul sau pierderea extraordinar(a)
tax on extraordinary profit or lossimpozitul pe profit amanat
deferred income taxdeferred portion of income tax expense
impozitul pe profit curentcurrent income taxcurrent portion of income tax expense
impozitul pe profit sau pierdere din activitati curentetax on profit or loss on ordinary activities
palier de impozit pe profitincome tax bracket
profit contabil inainte de impozit[are]pretax accounting income
profit dupa impozitareafter-tax earnings
profit inainte de impozitarepre-tax profitprofit before tax
profit inainte de impozitul pe profitincome before income taxesincome before taxespre-tax profit
provizion amanat pentru impozitul pe profitdeferred provision for income taxes
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provizion curent pentru impozitul pe profitcurrent provision for income taxes
provizion pentru impozitul pe profitprovision for income taxes
repartizarea impozitului pe profitincome tax allocation
scopuri [legate de calcularea] impozitului pe profitincome tax purposes
venituri din impozitul pe profit amanatrevenues from deferred tax income
alocarea impozitului pe profitincome tax allocation
cheltuiala cu impozitul pe profitincome tax expense
cheltuieli cu impozitul pe profitincome tax expense
cheltuieli cu impozitul pe profit amanatdeferred tax expense
cheltuieli cu impozitul pe profit si alte impozite
income tax and other taxesdeclaratie privind impozitul pe profit
corporate tax returnincome tax return
IMPOZITARE
impozitaretaxation
baza de impozitarebasis of assessment
baza de impozitare a unui activ sau obligatii
tax base of an asset or liabilitycheltuieli deductibile in scopuri legate de impozitare
deductible expenses for tax purposesevaluarea bazei de impozitare
estimated assessmentimpozitare directa
direct taxationimpozitare indirecta
indirect taxationimpozitare la sursa
tax deduction at sourceimpozitare la sursa a salariului
pay as you earn
PAYEpay as you go
impozitare progresivagraduated taxationprogressive taxation
profit dupa impozitareafter-tax earnings
profit inainte de impozitarepre-tax profitprofit before tax
rata de impozitaretax rate
IMPOZITE
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impozitechargesduestaxes
impozite amanate
deferred taxesimpozite de platit
taxes payableimpozite locale
local ratesratescity taxes
impozite pe salariitaxes on salaries
impozite pe statele de salarii - contributiile angajatoruluiemployer payroll taxes
impozite pe vanzarisales taxes
impozite periodicerecurrent taxes
impozite si taxe aferente statelor de salariipayroll taxestaxes on payroll
impozite si taxe datorate de angajatitaxes owed by the employees
impozite si taxe pe statele de salariipayroll taxes
impozite si taxe pe statele de salarii de platitpayroll tax payable
impozite si taxe salarialepayroll taxes
impozite, taxe si varsaminte asimilatetaxes and similar amounts
a impune (impozite sau taxe)(to) levy
a percepe (impozite sau taxe)(to) levy
accize si impozite pe vanzariexcise and sales taxes
cheltuieli cu alte impozite, taxe si varsaminte asimilateother taxes, duties and similar expenses
cheltuieli cu impozite si taxe aferente statelor de salariipayroll tax expense
cheltuieli cu impozitele, taxele si varsamintele asimilate
taxes, duties and similar expensescheltuieli cu impozitul pe profit si alte impozite
income tax and other taxescheltuieli inregistrate in avans cu impozitele
prepaid taxescolectare de impozite
collection of taxescontributiile angajatorului la impozitele/taxele pe statele de salarii
employer payroll taxesdeclaratie privind impozitele pe vanzari
sales tax returndeducere de impozite
allowance
deductiondeduceri din impozite
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withholding allowancesevitare sau reducere pe cale legala a impozitelor datorate
tax avoidancenet de impozite/taxe
net of taxesplanificarea impozitelor
tax planningprovizioane pentru impozite de platit
provision for taxes payableprovizioane pentru impozite si taxe
provisions for taxationretineri din salarii pentru contributiile salariatilor [la taxe si impozite]
employee payroll withholdingstaxe vamale de import si alte taxe si impozite aferente importului
import duties and taxes
INREGISTRARE
inregistrareentryrecordregistrationregistrylogging
inregistrare (a unei societati)incorporation
certificat de inregistrarecertificate of registry
certificat de inregistrare a numelui naveicarving note
certificat de inregistrare la registrul comertului
certificate of incorporationcod unic de inregistrare
VAT number VAT registration number
inregistrare a drepturilor de autor copyright registration
inregistrare a marciiregistration of trademark
inregistrare compusacompound entry
inregistrare contabilaaccounting entrybook entry
inregistrare cronologica in jurnalejournalizing
inregistrare de ajustareadjusting entry
inregistrare de regularizareadjusting entry
inregistrare de regularizare de sfarsit de exercitiuend-of-year adjusting entry
inregistrare de stornarereversing entry
inregistrare in cartea mareposting
inregistrare in creditul [unui cont]credit entry
inregistrare in debitul [unui cont]
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unrecorded revenues
INVENTAR
inventar
inventorystock-taking
inventar materialphysical inventory
inventar permanentperpetual inventory systemcontinuous inventory
inventariere fizicaphysical inventory
inventarierea stocurilor inventory countstock-taking
materiale de natura obiectelor de inventar
materials in the form of small inventoryobiecte de inventar
working inventoryobiecte de inventar la terti
working inventory at third partiesprovizioane pentru deprecierea materialelor de natura obiectelor de inventar
provisions for write-down of materials in the form of small inventoryprovizioane pentru deprecierea obiectelor de inventar
provisions for impairment of working inventoryregistrul inventar
annual accounts bookscoatere din inventar
write-off
uzura obiectelor de inventar wear and tear of working inventory
valoare de inventar inventory value
cheltuieli privind materialele de natura obiectelor de inventar expenses related to materials in the form of small inventory
cheltuieli privind obiectele de inventar working inventory expenses
diferente de pret la obiecte de inventar price differences on working inventory
INVENTARIERE
inventariere fizicaphysical inventory
inventarierea stocurilor inventory countstock-taking
MIJLOACE FIXE
mijloace fixecapital assets
fixed assetsmijloace fixe luate cu chirie
leased fixed assets
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leased tangible assetsamortizarea aferenta gradului de neutilizare a mijloacelor fixe
depreciation relating to excess capacity of fixed assetscheltuieli cu intretinerea [mijloacelor fixe]
maintenance expensegrad de neutilizare a mijloacelor fixe
excess capacity of fixed assetsinvestitie in mijloace fixe
real investmentreevaluare a mijloacelor fixe
revaluation of fixed assetsterenuri si mijloace fixe
property, plant and equipment
NOTA
notanote
nota de acoperirecover note
nota de ambalarepacking note
nota de creditarecredit notecredit memorandum
nota de debitaredebit notedebit memorandum
nota de imbarcareshipping note
nota de livrare
delivery notedelivery notice
nota de predarerelease note
nota de protestnotice of protest
nota de receptiecollection note
nota de rezervare a drepturilor de autor copyright notice
NOTAR
notar actuary
notar publicnotary public
PIERDERE
pierdereaveragedamage
losspierdere bruta
gross loss
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pierdere contabilabook loss
pierdere de capitalcapital loss
pierdere de cursprice loss
pierdere din exploatareoperating loss
pierdere neconstatataunrecognized loss
pierdere neinregistrataunrecorded loss
pierdere netanet loss
pierdere neta totalaloss for the period
pierdere partialapartial loss
pierdere totala
total losscastig sau pierdere pe termen scurt
short-term gain or losscont de profit si pierdere
profit and loss accountprofit and loss statementP&L statementincome statementstatement of earningsstatement of incomeoperating statement
cont de profit si pierdere consolidatconsolidated profit and loss account
consolidated income statementconturi reprezentate in contul de profit si pierdere
income statement accountscu avarie/pierdere partiala
with particular averageWPA
declaratie de profit si pierdereP&L statementprofit and loss statement
fara pierdere partialaFPAfree of particular average
impozitul pe profit sau pierdere din activitati curente
tax on profit or loss on ordinary activitiesoperatiune in pierdere
loss making operationprofit sau pierdere
profit or lossprofit sau pierdere extraordinar(a)
extraordinary profit or lossprofit sau pierdere pe anul financiar
profit or loss for the financial year profit sau pierdere reportat(a)
profit or loss brought forwardprofit si pierdere
P/L
profit and lossprofit or loss for the period
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income summarytrecut pe profit si pierdere
written off
PIERDERI
pierderilosses
pierderi contingentecontingent losses
pierderi datorate debitorilor losses on receivables
pierderi datorate furturilor sau sustragerilor losses due to theft or pilferage
pierderi de capitalcapital losses
pierderi de stocuriinventory losses
pierderi din creantelosses on amounts receivable
pierderi din creante legate de participatiilosses on amounts receivable in relation with long term financial investments
pierderi din creante si debitori diversibad debts written off
pierderi din debitori diversilosses on sundry debtors
pierderi din exploatareoperating loss
pierderi din operatiuni de capitalcapital losses
pierderi nete din operatiuni de capital
net capital losspierderi privind investitiile financiare pe termen scurt cedate
losses on disposal of short term financial investmentsa trece la pierderi
(to) write off alte profituri sau pierderi cuprinzatoare acumulate
accumulated other comprehensive income or losscorelarea pierderilor
matching lossesdreptul pierderilor (in asigurari)
law of averageevaluare a pierderilor
loss assessment
profit acumulat - pierderi acumulateretained earnings-accumulated losses
provizioane pentru pierderi din schimb valutar provisions for foreign exchange losses
reportarea pierderii fiscaletax loss carry forward
reportarea pierderilor fiscale neutilizatecarrying forward unutilised tax losses
transferarea pierderii fiscale in perioadele anterioarecarrying back a tax loss
PLAN DE CONTURI
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plan de conturichart of accountscodification of accounts
PROFIT
profitprofitnet incomeincomeearnings
profit acumulataccumulated profitretained earningsretained incomeretained profit
profit acumulat - pierderi acumulateretained earnings-accumulated losses
profit atotcuprinzator comprehensive income
profit brutgross profitincome before income taxesincome before taxesearnings before income taxespre-tax profit
profit brut din exploataregross profit
profit brut impozabiltaxable gross income
profit contabil
accounting profitaccounting income
profit contabil conform principiilor contabile general admiseaccounting income under generally accepted accounting principles
profit contabil inainte de impozit[are]pretax accounting income
profit cuprinzator comprehensive income
profit de exploatareoperating profit
profit din activitati mentinute in continuareprofit from continuing operationsincome from continuing operations
profit din dobanziinterest profit
profit din exploatareoperating profit
profit disponibil pentru distribuireprofit available for distribution
profit dupa impozitareafter-tax earnings
profit exceptionalwindfall profit
profit financiar financial income
profit financiar inainte de impozit[are]
pretax financial incomeprofit impozabil
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taxable incometaxable profit
profit inainte de impozitarepre-tax profitprofit before tax
profit inainte de impozitul pe profit
income before income taxesincome before taxespre-tax profit
profit nedistribuitretained earningsretained incomeretained profitundistributed profit
profit nerepartizatretained earningsretained incomeretained profit
profit net
net incomenet profitnet earnings
profit net din exploatarenet operating income
profit normalnormal profit
profit pastrat de societate pentru a fi reinvestitearnings retained for use in the business
profit pentru scopuri de evidenta contabilaincome for book purposes
profit pentru scopuri de raportare financiaraincome for financial reporting purposes
profit pentru scopuri fiscaleincome for tax purposes
profit retinut la dispozitia intreprinderiiretained earningsretained incomeretained profit
profit sau pierdereprofit or loss
profit sau pierdere cuprinzatoarecomprehensive income or loss
profit sau pierdere din activitati curente dupa impozitareprofit or loss on ordinary activities after taxation
profit sau pierdere extraordinar(a)
extraordinary profit or lossprofit sau pierdere pe anul financiar
profit or loss for the financial year profit sau pierdere reportat(a)
profit or loss brought forwardprofit si pierdere
P/Lprofit and lossprofit or loss for the periodincome summary
profitul exercitiuluiprofit for the financial year profit for the period
profitul impozabil conform legislatiei fiscaletaxable income under the tax laws
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profitul pe anul financiar profit for the financial year
profitul pe exercitiul financiar profit for the financial year
profitul raportatreported profit
PROFIT SI PIERDERE
profit si pierdereP/Lprofit and lossprofit or loss for the periodincome summary
cont de profit si pierdereprofit and loss accountprofit and loss statementP&L statement
income statementstatement of earningsstatement of incomeoperating statement
cont de profit si pierdere consolidatconsolidated profit and loss accountconsolidated income statement
conturi reprezentate in contul de profit si pierdereincome statement accounts
declaratie de profit si pierdereP&L statementprofit and loss statement
PROFITURI
crestere a profiturilor earnings growth
declaratie de profituristatement of earnings
elemente ale „altor profituri cuprinzatoare”other comprehensive income items
evolutia profiturilor companieicompany's earnings trend
pierderi si profituri din exercitiul anterior prior year items
profituri acumulateaccumulated earnings
profituri realereal earnings
profituri reinvestite in societateearnings reinvested in the company
restrictii asupra profiturilor retinute la dispozitia intreprinderiirestriction on retained earnings
alte profituri cuprinzatoareother comprehensive income
alte profituri sau pierderi cuprinzatoare acumulateaccumulated other comprehensive income or loss
PROGRAM
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programprogramsoftware
program de amortizaredepreciation schedule
program de calcul tabelar spreadsheet programspreadsheet software
program de contabilitategeneral ledger software
program de optiuni de achizitie de actiuni de catre personalstock option plan
program economiceconomic program
a executa un program(to) run a program
a rula un program(to) run a program
Comitetul Consultativ in Materie de Gestiune de ProgrameAdvisory Committee on Programme Management ACPM
pachet de programesoftware package
pachet [de programe] de contabilitategeneral ledger accounting package
produs-programsoftware package
programator programmer
programe de calculator software
Programul Natiunilor Unite pentru Dezvoltare
UNDPUnited Nations Development Programme
Programul Natiunilor Unite pentru Mediul Inconjurator UNEPUnited Nations Environment Programme
RAPORT
raportreportratio
raport al auditorilor
audit reportauditor's report
raport al cenzorilor audit reportauditor's reportauditors' report
raport al consiliului de administratiereport of the directors
raport anualannual report
raport anual al grupuluigroup annual report
raport asupra lichiditatii
liquidity statementraport curent
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current reportraport curs-beneficiu
P/E ratioPERprice-earning ratio
raport de constatare curat
clean report of findingsraport de conversiune
conversion parityconversion ratio
raport de daunedamage report
raport de expertizasurvey report
raport de gestiuneannual reportmanagement reportreport of management
raport de indatorare
debt to equity ratioraport de inspectie
award of expertsinspection reportsurvey
raport de lichiditateliquidity ratio
raport de lichiditate imediataquick ratioquick asset ratioacid test ratio
raport de piatamarket report
raport de solvabilitatesolvency ratio
raport de vanzarisales report
raport financiar interimar interim financial report
raport financiar/bursier market report
raport interimar interim report
raport prudentialprudential ratio
raport special
special reportraport structurat
common-size statementraport trimestrial
quarterly reportraport si conturi anuale
annual report and accountsraportat in bilant
reported in the balance sheetraportul administratorului
management reportreport of management
raportul anual catre actionari
annual report to stockholdersraportul auditorilor
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auditors' reportraportul auditorilor independenti
report of independent auditorsraportul auditorului
auditor's reportraportul consiliului de administratie
board of directors report
RAPORTARE
raportarereporting
raportare falsamisrepresentation
raportare financiarafinancial reporting
raportare financiara frauduloasafraudulent financial reporting
scopuri de raportarereporting purposes
sistem de raportarereporting system
acord de vanzare si raportaresell and report agreement
moneda de raportarereporting currency
perioada de raportarereporting period
profit pentru scopuri de raportare financiaraincome for financial reporting purposes
RAPORTARI
raportari financiarefinancial statements
raportari financiare interimareinterim financial statements
raportari interimareinterim statements
data raportariireporting date
RATA
ratarateinstalmentinstallment
rata a inflatieiinflation raterate of inflation
rata amortizariidepreciation chargedepreciation expense
depreciation raterate of depreciation
rata anuala a amortizarilor
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annual depreciation chargeannual rate of depreciationprovisions for depreciation
rata de baza a dobanziiprime lending rateprime rate
basic raterata de capitalizare
capitalization raterata de conversiune
conversion raterata de crestere
growth raterata de economisire
savings ratiorata de impozitare
tax raterata de randament intern
internal rate of return
rata de referinta a dobanzilor comercialeCIRRcommercial interest reference rate
rata de rentabilitaterate of return
rata de schimbexchange raterate of exchange
rata de schimb fixafixed exchange rate
rata de schimb flexibilaflexible exchange rate
rata de schimb flotanta
floating exchange ratefloating rate of exchange
rata de schimb la termenforward exchange rates
rata dobanziiinterest raterate of interest
rata dobanzii interbancareinterbank rate
rata dobanzii nominalenominal interest rate
rata efectivaeffective rate
rata efectiva a dobanziieffective interest rate
rata fixa a dobanziifixed interest rate
rata flotantafloating rate
rata impozitului/taxeitax rate
rata incrucisatacross rate
rata inflatieiinflation raterate of inflation
rata liniara [de amortizare]straight-line rate
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installment notes payableMecanismul Ratei de Schimb
ERMExchange Rate Mechanism
mecanismul ratei duble de schimbDERM
dual exchange rate mechanismmetoda ratei de amortizare variabile
variable charge approachmetoda ratei rentabilitatii contabile
accounting rate-of-return methodplata in rate
payment by instalmentsrate ridicate ale dobanzilor
high interest ratesrate scazute ale dobanzilor
low interest ratessistem de rate de schimb ajustabile
crawling-peg system
vanzare in ratehire-purchaseHPinstallment saleinstalment salesale on instalment
REGISTRE
registrebooksrecords
registre contabileaccount booksaccounting booksbooks of account
registre de contabilitateaccounting booksaccount booksbooks of account
registrele contabile [care alcatuiesc cartea mare]accounting ledgers
tinerea registrelor bookkeepingrecordkeeping
REGISTRU
registrubookrecord
registru al creditorilor register of mortgage holders
registru analiticsubsidiary ledger subsidiary file
registru contabilledger register book
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registru contabil de inregistrare finalaaccounting book of final entry
registru contabil de inregistrare primara (initiala)book of first entrybook of original entry
registru de autorizatii de plata
voucher register registru de casa
cash bookregistru de cecuri
check register registru de conturi analitice
subsidiary book of accountregistru de evidenta primara
book of original entryregistru de inregistrare a cambiilor
bill booktickler file
registru de inregistrare finala
book of final entryregistru de inregistrare initiala
book of original entryregistru de inscriptiuni - transcriptiuni
land register registru de procese verbale
minute bookregistru de state de plata
payroll register registru de state de salarii
payroll register registru de valori
security numbering system
registru de voucherevoucher register
registru funciar land register
registru jurnalday bookjournal
registrul actiunilor share register
registrul comertuluitrade registryregister of companies
registrul de imobilizari
capital expenditure register registrul inventar
annual accounts bookregistrul-jurnal general
general journalcertificat de inregistrare la registrul comertului
certificate of incorporation
SALARIAT
salariatemployeesalaried
salariat actionar
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worker-shareholder sustrageri marunte de produse de catre salariati
employee pilferageagent salariat
salaried agentretineri din salarii pentru contributiile salariatilor [la taxe si impozite]
employee payroll withholdings
SALARIATI
salariatiemployees
plan de detinere de actiuni de catre salariatiemployee stock ownership planESOP
rascumpararea intreprinderii de catre salariatileveraged management buy outLMBO
retineri din salarii pentru contributiile salariatilor [la taxe si impozite]employee payroll withholdings
SALARII
salariiwageswages and salariespayroll
salarii angajateaccrued wages
salarii brutegross earnings
salarii de platawages and salaries payable
salarii netenet wages
salarii totaletotal payroll
stat de salariipayroll
state de salarii impozabiletaxable payroll
totalul salariilor de platittotal wages payable
cheltuieli cu impozite si taxe aferente statelor de salariipayroll tax expense
cheltuieli cu impozitul pe salariitaxes on salaries
cheltuieli cu salariilepayroll expenseswages and salaries expense
cheltuieli cu salariile personaluluisalaries expense
cheltuieli privind salariilesalaries expense
cheltuieli privind salariile personalului administrativ
office salaries expensecheltuieli privind salariile personalului de comercializarestore salaries expense
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cont bancar pentru plata salariilor payroll bank account
cont de salariipayroll accountsalary account
contabil pentru salarii
payroll accountantcontabilitatea salariilor
payroll accountingpayroll recordwages-salaries record
contributiile angajatorului la impozitele/taxele pe statele de salariiemployer payroll taxes
impozit pe salariiwages tax
impozite pe salariitaxes on salaries
impozite pe statele de salarii - contributiile angajatoruluiemployer payroll taxes
impozite si taxe aferente statelor de salariipayroll taxestaxes on payroll
impozite si taxe pe statele de salariipayroll taxes
impozite si taxe pe statele de salarii de platitpayroll tax payable
impozitul pe salariitax on salaries
personal - salarii datorateemployees - salaries payable
registru de state de salariipayroll register
retineri din salarii datorate tertilor retentions from salaries payable to third parties
retineri din salarii pentru contributiile salariatilor [la taxe si impozite]employee payroll withholdings
SALARIU
salariusalarywage
salariu brutgross salary
gross paysalariu cu plata pe ora sau pe bucata
wagesalariu mediu
average monthly salarysalariu minim
minimum wagesalariu net
net salarynet paytake-home pay
salariu primit efectivtake-home pay
structura convenita a salariuluiagreed wage structure
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suprasalariufringe benefits
impozitare la sursa a salariuluipay as you earn; PAYEpay as you go
nivelul salariului minim
minimum wage level
SITUATII
situatii contabileaccounting statements
situatii contabile interimareinterim accounts
situatii financiarefinancial statements
situatii financiare consolidateconsolidated financial statements
situatii financiare interimareinterim financial statements
situatii interimareinterim statements
alte situatii financiareother financial statements
note explicative la situatiile financiarenotes to the financial statementsnotes to the statementsnotes on the accountsnotes to the accounts
SITUATII FINANCIARE
situatii contabileaccounting statements
situatii contabile interimareinterim accounts
situatii financiarefinancial statements
situatii financiare consolidateconsolidated financial statements
situatii financiare interimareinterim financial statements
situatii interimareinterim statements
alte situatii financiareother financial statements
note explicative la situatiile financiarenotes to the financial statementsnotes to the statementsnotes on the accountsnotes to the accounts
TAXA
taxataxcharge
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feetaxa ad valorem
ad valorem taxtaxa asupra articolelor de lux
luxury taxtaxa bancara
bank chargetaxa consulara
consular feetaxa de aeroport
airport taxtaxa de anulare
cancellation chargetaxa de certificare
certification feetaxa de cheiaj
wharfagewharfage chargewharfage dues
taxa de colectarecollection charge
taxa de concesiuneconcession fee
taxa de custodiecustody account charges
taxa de incarcareloading fee
taxa de incasarecollection chargecollection fee
taxa de inregistrareregistration fee
transfer feetaxa de intrare in vama
customs entry chargetaxa de licenta
licensing feetaxa de livrare
delivery chargetaxa de magazinaj
warehouse chargetaxa de manipulare
handling chargetaxa de neprezentare
“no show” charge
taxa de obtinere a licentei de exportexport license fee
taxa de obtinere a licentei de importimport license fee
taxa de retur back freight
taxa de scont privataprivate discount rate
taxa de succesiuneestate dutyinheritance tax
taxa de timbrustamp duty
taxa de transbordaretransshipment charge
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taxa de transportfreight chargesfreight ratehauling chargeporterage
taxa de transport cu camionul
hauling chargetrucking fee
taxa de treceretoll
taxa de vamuirecustoms clearance charge
taxa deductibiladeductible tax
taxa minimaminimum charge
taxa pe valoarea adaugatavalue added tax
taxa pe valoarea adaugata
value added taxVAT
taxa pentru surplus de bagajeexcess baggage charge
taxa perceputaoutput tax
taxa vamalacustoms dutycustoms taxrate of duty
taxa vamala ad valoremad valorem duty
taxa vamala de export
export dutytaxa vamala de import
import dutytaxa vamala specifica
specific dutytaxa variabila
floating chargetaxa [perceputa]
levytaxat
taxedcharged
a taxa
(to) tax
TAXA PE VALOAREA ADAUGATA
taxa pe valoarea adaugatavalue added taxVAT
taxa [pe valoarea adaugata] aferenta iesirilor/vanzarilor output tax
taxa [pe valoarea adaugata] aferenta intrarilor input tax
taxa [pe valoarea adaugata] colectataoutput tax
taxa [pe valoarea adaugata] deductibila
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terminal chargestaxe de transport
freight chargestaxe de transport continental
inland transport chargestaxe de transport pe caile navigabile interioare
inland waterway freighttaxe de vanzare
sale chargestaxe fiscale
fiscal chargestaxe pe incarcatura
cargo duestaxe platite in avans
charges prepaidexpenses paid in advanceprepaid expenses
taxe portuareharbour dues
port duestaxe postale
postagetaxe vamale de import si alte taxe si impozite aferente importului
import duties and taxestaxe si onorarii de incasat
fees receivablevenituri din taxe si onorarii
fees earneda impune (impozite sau taxe)
(to) levyalte impozite, taxe si varsaminte asimilate
other taxes and similar liabilities
franco de taxeduty free
impozite si taxe datorate de angajatitaxes owed by the employees
impozite si taxe pe statele de salariipayroll taxes
impozite si taxe pe statele de salarii de platitpayroll tax payable
impozite si taxe salarialepayroll taxes
impozite, taxe si varsaminte asimilatetaxes and similar amounts
livrat pe chei (taxe vamale platite)
Delivered Ex Quay (Duty Paid)livrat, taxe vamale neplatite
DDUDelivered Duty Unpaid
livrat, taxe vamale platiteDDPDelivered duty paid
net de impozite/taxenet of taxes
scutit de taxe vamaleduty freefree of customs duties
TVA
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TVAvalue added taxVAT
TVA aferenta iesirilor output VAT
TVA aferenta intrarilor input VATvalue added tax on input
TVA colectataoutput VAT
TVA de plataVAT payable
TVA de recuperatVAT receivable
TVA deductibiladeductible VATinput VAT
TVA incasata
VAT collectedTVA inclus
VAT includedTVA neexigibila
VAT under settlementcu cota zero de TVA
zero-rated for VATdeclaratie de TVA
VAT returnfara tva
excluding VATlegislatie privitoare la TVA
VAT legislation
numar de inregistrare pentru TVAVAT registration number
numar pentru TVAVAT number
persoanele inregistrate ca platitoare de TVAVAT-registered persons
platitor de TVAtaxable person
scutit de TVAexempt from VAT
VALOARE
valoarevalueamountworth
valoare actualacurrent valuepresent valuerealisable value
valoare actuala de piatacurrent market value
valoare actualizata netadiscounted cash flowDCF
valoare adaugata
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value addedvaloare adaugata bruta
gross value addedGVA
valoare adaugata netanet value added
NVAvaloare asigurabila
insurable valuevaloare bursiera
market valuevaloare ca garantie
value as securityvaloare comerciala
commercial valuevaloare contabila
book valuecarrying amountcarrying value
valoare contabila a actiuniibook value per share
valoare contabila brutagross book value
valoare contabila netanet book value
valoare contabila nominalaaccounting par value
valoare curentacurrent valuepresent valuerealisable value
valoare de amortizat
depreciable costvaloare de cesiune globala
going concern valuevaloare de estimare
estimated valuevaloare de inlocuire
replacement pricevaloare de inventar
inventory valuevaloare de piata
market pricemarket valuecurrent price
valoare de portofoliuinvestment paper
valoare de randamentcapitalized income value
valoare de revanzareresale value
valoare de vanzare a imobilizarilor uzatedisposal value
valoare din facturainvoice value
valoare justafair value
valoare la casare
scrap valuevaloare la scadenta
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maturity valuevaloare nominala
nominal valuepar valueface valueface amount
valoare par face valuenominal valuepar value
valoare rezidualadisposal valueresidual valuescrap valuesalvage valuenet book value
valoare totala a facturiitotal invoice value
valoarea neta a facturii
net invoice valuevaloarea nominala a actiunilor
nominal value of the sharespar value of the stock
valoarea stocurilor inventory value
a declara la o valoare mai mare decat cea reala(to) overstate
a declara la o valoare mai mica decat cea reala(to) understate
a reduce valoarea contabila a unui activ(to) write down
VENIT
venitrevenueincomereturn
venit anualannual income
venit brutgross income
venit care nu este castigat din activitateunearned income
venit castigat din activitateearned income
venit comercialordinary income
venit contabilaccounting income
venit din capitalunearned income
venit din dividendedividend income
venit din muncaearned income
venit fiscaltax income
venit impozabil
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taxable incomevenit net
net incomenet earnings
venit personalpersonal income
private incomevenitul impozabil pentru persoane fizice
taxable income for individualsvenitul mediu pe cap de locuitor
average income per capitaaverage per capita income
declaratie de venitincome tax returnincome statement
declaratie de venit globalindividual tax returns
impozit pe venitincome tax
impozit pe venitul din capitalcapital tax
impozit pe venitul personalpersonal income tax
impozit pe veniturile din valori mobiliarecapital yields taxtax on distributions
impozit pe veniturile persoanelor fizicepersonal income tax
palier de impozit pe venitincome tax bracket
VENITURI
veniturirevenuesincomeearnings
venituri aferente din punct de vedere fiscal exercitiilor viitoaredeferred revenuedeferred income
venituri aferente exercitiului financiar curent dar care se vor incasa inexercitiul/exercitiile viitoare
accrued incomevenituri angajate
accrued revenuesaccrued income
venituri brutegross incomegross earnings
venituri constatate anticipatdeferred creditsdeferred income
venituri constatate in avansdeferred revenuedeferred income
venituri cumulatecumulative earnings
venituri cumulate de la inceputul execitiuluiearnings to date
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venituri din activitati diverserevenues from sundry activities
venituri din ajustarea la inflatierevenues from adjustments for inflation
venituri din alte imobilizari financiarerevenues from other long term financial investments
venituri din alte investitii si imprumuturi [acordate]income from other investments and loans
venituri din cedarea activelor revenues from disposal of assets
venituri din comisioanecommission revenuecommissions earned
venituri din creante imobilizaterevenues from long term receivables
venituri din despagubiri si penalitatirevenues from penalties and damages
venituri din diferente de curs valutar foreign exchange gains
venituri din dobanziinterest earnedinterest income
venituri din dobanzi si alte venituri similareother interest receivable and similar income
venituri din donatii si subventii primitegifts and subsidies received
venituri din exploatareoperating revenuesoperating income
venituri din imobilizari financiarerevenues from long term financial investments
venituri din prestari de servicii
service revenuevenituri din publicitate
advertising revenuevenituri din redevente
royalty incomevenituri din redevente, locatii de gestiune si chirii
rental and royalty incomevenituri din servicii [prestate]
service revenuevenituri din vanzari
revenues from salesincome from sales
venituri din vanzarile de produse
revenue from product salesvenituri diverse
miscellaneous incomeother income
venituri exceptionaleextraordinary revenuesextraordinary income
venituri exceptionale din operatii de gestiuneextraordinary administrative revenues
venituri extraordinareextraordinary revenuesextraordinary income
venituri financiare
financial revenuesfinancial income
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venituri in afara exploatariinon-operating revenuenon-operating income
venituri inregistrate in avansdeferred revenuedeferred income
unearned revenues
VENITURI DIN EXPLOATARE
venituri din exploatareoperating revenuesoperating income
venituri din provizioane privind activitatea de exploatarewrite back of operating provisions
venituri din subventii de exploatarerevenues from subsidies for operating activities
venituri din subventii de exploatare aferente altor venituri
revenues from subsidies related to other incomevenituri din subventii de exploatare aferente cifrei de afaceri
revenues from subsidies related to the turnover venituri din subventii de exploatare pentru alte cheltuieli de exploatare
revenues from subsidies for other operating expensesvenituri din subventii de exploatare pentru plata personalului
revenues from subsidies for wages and salariesalte venituri din exploatare
other operating revenuesother operating income
VENITURI EXCEPTIONALE
venituri exceptionaleextraordinary revenuesextraordinary income
venituri exceptionale din operatii de gestiuneextraordinary administrative revenues
venituri exceptionale din provizioaneextraordinary revenues from provisions
venituri exceptionale din provizioane pentru deprecieriextraordinary revenues from provisions for depreciation
venituri exceptionale din provizioane pentru riscuri si cheltuieliextraordinary revenues from provisions for risks and charges
venituri exceptionale din provizioane reglementate
extraordinary revenues from statutory provisionsvenituri si cheltuieli exceptionale
extraordinary income and expenditurealte venituri exceptionale din operatii de capital
other extraordinary revenues generated by capital transactionsalte venituri exceptionale din operatii de gestiune
other extraordinary administrative revenues
VENITURI FINANCIARE
venituri financiare
financial revenuesfinancial incomevenituri financiare din provizioane
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reversal of impairment losses and write-down of financial assetsfinancial revenues from provisions
alte venituri financiareother financial revenues
venituri din imobilizari financiarerevenues from long term financial investments
venituri din imobilizari financiare cedaterevenues on disposal of long term financial investments
venituri din investitii financiare cedaterevenues on disposal of financial investments
venituri din investitii financiare pe termen scurtrevenues from short term financial investments
venituri din provizioane pentru deprecierea activelor circulante [financiare]reversal of write-down of financial current assets
venituri din provizioane pentru deprecierea imobilizarilor financiarereversal of impairment losses on financial non-current assets
VERIFICARE
verificareascertainment (law)check-upverificationreviewcountchecktrial
balanta de verificaretrial balance
verificare a marfurilor checking of goods
verificare finalafinal check
verificarea bilantuluibalance sheet audit
controlul raportului de verificareaudit report review UK
report referencing US
procentaj de verificare a produselor trial rate