alphabetical dictionary _ accounting

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8/14/2019 Alphabetical Dictionary _ Accounting http://slidepdf.com/reader/full/alphabetical-dictionary-accounting 1/107 ACTIV activ asset assets activ amortizabil depreciable asset activ circulant current asset current assets activ comercial operating assets activ contabil total asset value activ curent current asset current assets activ de exploatare operating assets activ de folosinta indelungata long-lived asset activ de lunga durata long-lived asset activ disponibil liquid resources cash and bank balances activ fictiv fictitious assets nominal assets activ imobilizat long-term asset long-lived asset activ nelichid illiquid asset activ net net assets net worth activ net real equity capital activ pe termen lung long-term asset activ privind impozitul amanat deferred tax asset activ total total assets baza de impozitare a unui activ sau obligatii tax base of an asset or liability cont de activ asset account cont de regularizare activ/pasiv asset-liability adjustment account conturi de pasiv corespondente unui cont de activ contra-asset accounts debitori scosi din activ, urmariti in continuare receivables written off but still followed up decontari din operatii in participatie - activ transactions related to joint operations - asset descresteri ale activului net decreases in net assets diferente de conversie - activ 1

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8/14/2019 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