engleza contabilitate

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ACTIV | ACTIVE | AFACERI | AGENT | AGENTIE | AGENTURARE | AMORTIZARE | AMORTIZAREA | AMORTIZARI | AMORTIZAT | ANALITIC | ANALITICE | ANUAL | AUDIT | AUDITAT | AUDITOR | AVANS | AVANSURI | BALANTA | BALANTA COMERCIALA | BALANTA DE VERIFICARE | BILANT | BILANT ANUAL | BILANT CONTABIL | BRUT | BUGET | BUGETAR | CAPITAL | CAPITALURI | CHELTUIELI | CHELTUIELI DE EXPLOATARE | CHELTUIELI EXCEPTIONALE | CHELTUIELI EXTRAORDINARE | CHELTUIELI FINANCIARE | CIFRA | CIFRA DE AFACERI | CLIENT | CLIENTI | COLECTAT | COMERCIAL | CONSOLIDAT | CONT | CONTABIL | CONTABILE | CONTABILITATE | CONTRACT | CONTROL | CONTURI | COST | COSTURI | CREDIT | CREDITARE | CREDITE | CREDITOR | CREDITORI | CURS | CURS VALUTAR | DEBIT | DEBITARE | DEBITOR | DEBITORI | DECLARATIE | DECLARATII | DEDUCERI | DEDUCTIBIL | DEDUCTIBILE | DOBANDA | DOBANZI | EXCEPTIONAL | EXCEPTIONALE | EXPLOATARE | EXTRAORDINAR | EXTRAORDINARE | FINANCIAR | FINANCIARE | FISCAL | FURNIZOR | FURNIZORI | IMOBILIZARI | IMPOZIT PE PROFIT | IMPOZITARE | IMPOZITE | INREGISTRARE | INREGISTRAT | INVENTAR | INVENTARIERE | MIJLOACE FIXE | NOTA | NOTAR | PIERDERE | PIERDERI | PLAN DE CONTURI | PROFIT | PROFIT SI PIERDERE | PROFITURI | PROGRAM | RAPORT | RAPORTARE | RAPORTARI | RATA | RATE | REGISTRE | REGISTRU | SALARIAT | SALARIATI | SALARII | SALARIU | SITUATII | SITUATII FINANCIARE | TAXA | TAXA PE VALOAREA ADAUGATA | TAXE | TVA | VALOARE | VENIT | VENITURI | VENITURI DIN EXPLOATARE | VENITURI EXCEPTIONALE | VENITURI FINANCIARE | VERIFICARE 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

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Page 1: ENGLEZA CONTABILITATE

ACTIV | ACTIVE | AFACERI | AGENT | AGENTIE | AGENTURARE | AMORTIZARE | AMORTIZAREA | AMORTIZARI | AMORTIZAT | ANALITIC | ANALITICE | ANUAL | AUDIT | AUDITAT | AUDITOR | AVANS | AVANSURI | BALANTA | BALANTA COMERCIALA | BALANTA DE VERIFICARE | BILANT | BILANT ANUAL | BILANT CONTABIL | BRUT | BUGET | BUGETAR | CAPITAL | CAPITALURI | CHELTUIELI | CHELTUIELI DE EXPLOATARE | CHELTUIELI EXCEPTIONALE | CHELTUIELI EXTRAORDINARE | CHELTUIELI FINANCIARE | CIFRA | CIFRA DE AFACERI | CLIENT | CLIENTI | COLECTAT | COMERCIAL | CONSOLIDAT | CONT | CONTABIL | CONTABILE | CONTABILITATE | CONTRACT | CONTROL | CONTURI | COST | COSTURI | CREDIT | CREDITARE | CREDITE | CREDITOR | CREDITORI | CURS | CURS VALUTAR | DEBIT | DEBITARE | DEBITOR | DEBITORI | DECLARATIE | DECLARATII | DEDUCERI | DEDUCTIBIL | DEDUCTIBILE | DOBANDA | DOBANZI | EXCEPTIONAL | EXCEPTIONALE | EXPLOATARE | EXTRAORDINAR | EXTRAORDINARE | FINANCIAR | FINANCIARE | FISCAL | FURNIZOR | FURNIZORI | IMOBILIZARI | IMPOZIT PE PROFIT | IMPOZITARE | IMPOZITE | INREGISTRARE | INREGISTRAT | INVENTAR | INVENTARIERE | MIJLOACE FIXE | NOTA | NOTAR | PIERDERE | PIERDERI | PLAN DE CONTURI | PROFIT | PROFIT SI PIERDERE | PROFITURI | PROGRAM | RAPORT | RAPORTARE | RAPORTARI | RATA | RATE | REGISTRE | REGISTRU | SALARIAT | SALARIATI | SALARII | SALARIU | SITUATII | SITUATII FINANCIARE | TAXA | TAXA PE VALOAREA ADAUGATA | TAXE | TVA | VALOARE | VENIT | VENITURI | VENITURI DIN EXPLOATARE | VENITURI EXCEPTIONALE | VENITURI FINANCIARE | VERIFICAREactiv      asset      assetsactiv amortizabil      depreciable assetactiv circulant      current asset      current assetsactiv comercial      operating assetsactiv contabil      total asset valueactiv curent      current asset      current assetsactiv de exploatare      operating assetsactiv de folosinta indelungata      long-lived assetactiv de lunga durata      long-lived assetactiv disponibil      liquid resources      cash and bank balancesactiv fictiv      fictitious assets      nominal assetsactiv imobilizat      long-term asset      long-lived assetactiv nelichid      illiquid assetactiv net

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      net assets      net worthactiv net real      equity capitalactiv pe termen lung      long-term assetactiv privind impozitul amanat      deferred tax assetactiv total      total assetsbaza de impozitare a unui activ sau obligatii      tax base of an asset or liabilitycont de activ      asset accountcont de regularizare activ/pasiv      asset-liability adjustment accountconturi de pasiv corespondente unui cont de activ      contra-asset accountsdebitori scosi din activ, urmariti in continuare      receivables written off but still followed updecontari din operatii in participatie - activ      transactions related to joint operations - assetdescresteri ale activului net      decreases in net assetsdiferente de conversie - activ      foreign exchange differences - assetsinregistrat drept activ      capitalizedoperatiuni in activ      lending businessa reduce valoarea contabila a unui activ      (to) write downsold activ      positive balanceactive      assetsactive circulante lichide      short-term liquid assetsactive circulante nete      net current assetsactive circulante totale      total current assetsactive corporale      tangible assetsactive corporale in curs      tangible assets in course of constructionactive corporale mobile      moveable tangible assetsactive corporale mobile neregasite in capitolele anterioare      other moveable tangible assetsactive corporale nete      tangible net assetsactive corporale pe termen lung      tangible long-term assetsactive corporale si necorporale      tangible and intangible assetsactive curente nete      net current assetsactive curente totale      total current assets

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active de exploatare      operating assetsactive epuizabile      wasting assetsactive fictive      fictitious assetsactive financiare      financial assetsactive fixe      fixed assetsactive fixe corporale      tangible fixed assets      plant and equipmentactive fixe financiare      investment assetsactive imobilizate      fixed assets      non-current assets      capital assetsactive in afara bilantului      off-balance sheet assetsactive lichide      available assets      available funds      funds available for payment      liquid assetsactive necorporale      intangible assets      intangiblesa face afaceri      (to) do businessa avea succes in afaceri      (to be in the) blackactivitatea de afaceri      business operationsafaceri 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 turnovercostul de a face afaceri      cost of doing businesscursul normal al afacerilor      normal course of businessdeduceri de afaceri permise conform legislatiei fiscale      allowable business deductions under the tax lawsmediu de afaceri      business communityoperatiuni de afaceri      business operationsoportunitate de afaceri      business opportunityplan de afaceri      business plan      business project

Page 4: ENGLEZA CONTABILITATE

practica de afaceri      business proceedingsprofituri din afaceri care nu sunt organizate ca societate cu personalitate juridica      unincorporated business profitsproiect de afaceri      business plan      business projectsecret de afaceri      business secret      trade secrettranzactie de afaceri (tranzactie comerciala)      business transactionvenituri din subventii de exploatare aferente cifrei de afaceri      revenues from subsidies related to the turnoveramortizare      allowance for depreciation      amortisation (termen folosit numai pentru imobilizari necorporale)      amortization (termen folosit numai pentru imobilizari necorporale)      depreciation      redemptionamortizare a resursei naturale      depletionamortizare accelerata      accelerated amortization      accelerated depreciationamortizare acumulata      accumulated depreciation      accumulated amortization (termen folosit numai pentru imobilizari necorporale)      accumulated depletion (termen folosit numai pentru resurse naturale)amortizare completa      write off      write-offamortizare cumulata      accumulated depreciationamortizare dublu-regresiva      double-declining balance depreciationamortizare liniara      straight line depreciation      straight-line depreciation      straight-line method of depreciationamortizare prin metoda procentajului dublu din sold      double-declining balance depreciationamortizare progresiva      increasing charge depreciation      progressive depreciationamortizare regresiva dubla      double-declining balance depreciationcont de amortizare acumulata      accumulated depreciation accountfonduri de amortizare      sinking fundmetoda de amortizare      depreciation method      method of depreciationmetoda liniara (de amortizare)      straight-line methodmetoda liniara de amortizare      straight-line depreciation method      straight-line method of depreciationmetoda ratei de amortizare variabile

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      variable charge approachmetoda regresiva de amortizare      declining balance depreciation      reducing balance method      reducing installment systemmetode accelerate (de amortizare)      accelerated methodspe baza [de amortizare] liniara      on a straight-line basisperioada de amortizare a investitiei      payback periodrata liniara [de amortizare]      straight-line rateamortizarea activelor corporale mobile neregasite in capitolele anterioare      depreciation of other moveable tangible assetsamortizarea acumulata aferenta      related accumulated depreciationamortizarea aferenta gradului de neutilizare a mijloacelor fixe      depreciation relating to excess capacity of fixed assetsamortizarea altor imobilizari corporale      depreciation of other tangible assetsamortizarea altor imobilizari necorporale      amortisation of other intangible assetsamortizarea 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 expenses      amortisation of set-up costsamortizarea cheltuielilor de dezvoltare      amortisation of development costsamortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale si altor drepturi si valori similare      amortisation of concessions, patents, licences, trademarks and similar rights and assetsamortizarea constructiilor      depreciation of buildingsamortizarea constructiilor speciale      depreciation of special constructionsamortizarea imobilizarilor      depreciation of fixed assetsamortizarea instalatiilor, mijloacelor de transport, animalelor si plantatiilor      depreciation of plant and machinery, motor vehicles, animals and plantationsamortizarea masinilor, utilajelor si instalatiilor de lucru      depreciation of plant and machineryamortizarea mijloacelor de transport      depreciation of motor vehiclesamortizarea uneltelor, dispozitivelor, instrumentelor, mobilierului si aparaturii birotice      depreciation of tools, furniture and office equipmentcheltuieli cu amortizarea      depreciation expense      depreciation chargecheltuieli 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 assets

Page 6: ENGLEZA CONTABILITATE

cheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilor      financial expenses related to amortisation of premiums on redemption of debentures      amortisation of premiums on redemption of debenturescheltuieli privind amortizarea      depreciation expense      depreciation chargecheltuieli privind amortizarea (epuizarea) resurselor naturale      depletion expensesamortizari privind imobilizarile      depreciation of non-current assetsamortizari privind imobilizarile corporale      depreciation of tangible assetsamortizari privind imobilizarile necorporale      amortisation of intangible assetscheltuieli cu amortizarile si provizioanele      depreciation and provisions expensescheltuieli cu amortizarile, provizioanele si ajustarea la inflatie      depreciation, provisions and adjustments for inflation expensescheltuieli de exploatare privind amortizarile si provizioanele      operating expenses related to depreciation and provisions      depreciation and provisions - operating expensescheltuieli exceptionale privind amortizarile si provizioanele      extraordinary expenses related to depreciation and provisionscheltuieli financiare privind amortizarile si provizioanele      impairment losses and write-down of financial assetsconturi de amortizari      allowance for depreciationimobilizari corporale nete (dupa scaderea amortizarii acumulate)      property, plant and equipment, netrata amortizarii      depreciation charge      depreciation expense      depreciation rate      rate of depreciationrata anuala a amortizarilor      annual depreciation charge      annual rate of depreciation      provisions for depreciationamortizat      amortized      depreciatedamortizat complet      written offamortizat partial      written downamortizate      depleted (termen folosit numai pentru active de natura resurselor naturale)valoare de amortizat      depreciable costvaloare ramasa de amortizat      carrying amount      carrying value

analitic      subsidiarycont analitic      subsidiary accountcontabilitate analitica de exploatare      cost accountingconturi analitice ale clientilor

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      customer accounts      individual customers' accountsconturi analitice ale furnizorilor      individual creditors' accountsregistru analitic      subsidiary ledger      subsidiary fileregistru de conturi analitice      subsidiary book of accountconturi analitice ale clientilor      customer accounts      individual customers' accountsconturi analitice ale furnizorilor      individual creditors' accountsregistru de conturi analitice      subsidiary book of accountanual      annual      yearlyaprobarea bilantului anual      adoption of the annual accounts      approval of the annual financial statementsaudit anual      annual auditbilant anual      annual balance sheetbugete anuale      annual budgetscifra de afaceri anuala      annual turnovercontrol anual      annual auditconturi anuale      annual accountsdocumente contabile anuale      annual accountsdocumente contabile anuale consolidate      consolidated accounts      consolidated financial statementsprincipiu de anualitate      accrual basis      accrual conceptraport anual      annual reportraport anual al grupului      group annual reportraport si conturi anuale      annual report and accountsraportul anual al grupului      group's annual reportraportul anual catre actionari      annual report to stockholdersrata anuala a amortizarilor      annual depreciation charge      annual rate of depreciation      provisions for depreciationrentabilitate anuala      annual returnrulaj anual al activelor      asset turnover ratio

Page 8: ENGLEZA CONTABILITATE

venit anual      annual incomeaudit      audita audita      (to) auditaudit anual      annual auditaudit extern      external auditaudit general      completed audit      general audit      complete auditaudit intern      internal auditaudit legal      statutory auditaudit partial      partial audit      restricted auditauditul conducerii      management auditauditul managementului      management auditbaza de audit      audit trailcomisie de audit      audit committeeraport de audit      audit reportauditat      auditedauditor      auditorauditor intern      internal auditorauditor intern autorizat      certified internal auditor; CIAauditor legal      statutory auditorraport al auditorilor      audit report      auditor's reportraportul auditorilor      auditors' reportraportul auditorilor independenti      report of independent auditorsraportul auditorului      auditor's reportavans      advance (of money)      down payment      advance      advance payment      earnest      earnest moneya plati in avans      (to) pay in advanceavans de pre-emisiune

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      BAN      bond 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      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 insurance      unexpired insurancecheltuieli platite in avans      expenses paid in advanceconturi de venituri inregistrate in avans      unearned revenue accountsfonduri banesti acordate in avans      imprestgarantie de restituire a avansului      advance payment guaranteein avans      on accountnavlu platit in avans      freight paid      freight prepaid      prepaid freight      advance freightplata in avans      payment in advance      prepayment      advance paymentplatibil in avans      payable in advanceplatit in avans      paid in advance      prepaidplati in avans      payments on accountplati in avans catre furnizori      advance payments to suppliers      payments on account in advanceplati primite in avans      advance payments received      payments received on accounttaxe platite in avans      charges prepaid      expenses paid in advance      prepaid expenses

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transport platit in avans      advance freight      prepaid freightvenituri constatate in avans      deferred revenue      deferred incomevenituri din servicii inregistrate in avans      unearned service revenuevenituri in avans      deferred revenue      deferred incomevenituri inregistrate in avans      deferred revenue      deferred income      unearned revenuesavansuri      payments on account      advancesavansuri acordate pentru alte imobilizari corporale      advance payments for other tangible assetsavansuri acordate pentru imobilizari corporale      advance payments for tangible non-current assetsavansuri acordate pentru imobilizari necorporale      advance payments for intangible non-current assetsavansuri acordate pentru instalatii tehnice si masini      advance payments for plant and machineryavansuri acordate personalului      advances to employeesavansuri de trezorerie      cash advancesfond de avansuri      imprest fundsistem de avansuri fixe de casa      imprest systembalanta      balancebalanta comerciala      balance of trade      trade balancebalanta comerciala deficitara      adverse balance of trade      adverse trade balancebalanta de plati      balance of payments      BOPbalanta de verificare      trial balancebalanta de verificare ajustata      adjusted trial balancebalanta de verificare de sfarsit de an      year-end trial balancebalanta de verificare finala      post-closing trial balancebalanta de verificare rectificata      adjusted trial balancebalanta de verificare regularizata      adjusted trial balancebalanta comerciala      balance of trade      trade balance

Page 11: ENGLEZA CONTABILITATE

balanta comerciala deficitara      adverse balance of trade      adverse trade balancebalanta de verificare      trial balancebalanta de verificare ajustata      adjusted trial balancebalanta de verificare de sfarsit de an      year-end trial balancebalanta de verificare finala      post-closing trial balancebilant      balance sheetbilant anual      annual balance sheetbilant bancar      bank balance sheetbilant comparativ      comparative balance sheetbilant consolidat      consolidated balance sheet      group balance sheetbilant contabil      balance sheetbilant de deschidere      list of opening balances      opening balance sheetbilant de inchidere      closing balance sheet      list of closing balancesbilant de lichidare      balance sheet for liquidation purposes      liquidation balance sheetbilant integrat      consolidated balance sheet      group balance sheetbilant intermediar      interim statementdata bilantului      balance sheet datepost de bilant      balance sheet itemraportat in bilant      reported in the balance sheettotal al unui post de bilant      balance sheet valueverificarea bilantului      balance sheet auditaprobarea bilantului anual      adoption of the annual accountsbilant anual      annual balance sheetbilant contabil      balance sheetbrut      grossdividend brut      gross dividenddobanda bruta      gross interest

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imprumut brut      gross borrowingsmarja profitului brut      gross profit marginmetoda profitului brut      gross profit methodpret brut      gross pricepret brut de achizitie      gross purchase priceProdus Intern Brut      GDP      Gross Domestic ProductProdus Intern Brut la costurile factorilor de productie      GDP at factor cost      Gross Domestic Product at factor costProdus Intern Brut la pretul pietei      GDP at market prices      Gross Domestic Product at market pricesProdus Intern Brut la preturi constante      GDP at constant prices      Gross Domestic Product at constant pricesProdus National Brut      GNP      Gross National ProductProdus National Brut la pretul pietei      GNPmp      Gross National Product at market pricesprofit brut      gross profit      income before income taxes      income before taxes      earnings before income taxes      pre-tax profitprofit brut din exploatare      gross profitprofit brut impozabil      taxable gross incomerandament brut      gross yieldsalarii brute      gross earningssalariu brut      gross salary      gross paytonaj brut inregistrat      gross registered tonnagetotal brut      gross amountvenit brut      gross incomevenituri brute      gross income      gross earningsvanzari brute      gross salesbuget      budgetbuget de cheltuieli      expenditure budget (capital)

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buget de exploatare      operating budgetbuget de investitii      capital budgetbuget de investitii in active imobilizate      capital budgetbuget de lichiditati      cash budget      cash flow forecastbuget de productie      production budgetbuget de publicitate      advertising budgetbuget de venituri      revenue budgetbuget de vanzari      sales budgetbuget financiar      financial budgetbuget general      master budgetbuget pe o anumita perioada      period budgetbuget principal      master budgetbugetar      budgetarybugete anuale      annual budgetsbugete departamentale (bugete pentru departamentele unei organizatii)      departmental budgetsbugete pe un an      annual budgetsbugetul achizitiilor de materii prime si materiale      materials purchase budgetbugetul statului      state budget      treasurybugetul statului, fonduri speciale si conturi asimilate      amounts payable to the state budget, special funds and similar accountscare depaseste bugetul      over budgetcentru de buget      budget centercost prevazut in buget      budgeted costcostul bunurilor vandute prevazut in buget      budgeted cost of goods solddeficit bugetar      budget deficit      treasury deficitdirector de buget      budget directorelaborarea bugetului/bugetelor      budgetingexercitiu bugetar      budget yearformula bugetului flexibil      flexible budget formulaintocmirea bugetului/bugetelor

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      budgetingobiectivul bugetului      budget's targetperioada de buget      budget periodpeste buget      over budgetplanificarea bugetului      budgetingprevazut in buget      budgetedvanzarile prevazute in buget      budgeted salesa prevedea in buget      (to) budget foralte creante privind bugetul statului      other claims receivable from the treasuryalte datorii fata de bugetul statului      other debts payable to the treasuryalte datorii si creante cu bugetul statului      other debts and claims with the treasuryaprobare a bugetului      budget clearancealocatii bugetare      budgetary appropriationsbugetar      budgetarybugetare participativa      participative budgetingconstrangeri bugetare      budget constraintcontrol bugetar      budgetary controldeficit bugetar      budget deficit      treasury deficitexercitiu bugetar      budget yearpreviziuni bugetare      budget estimatespret de revenire bugetara      budgeted costsistem de control bugetar      budgetary control systemsurse de venituri bugetare      government's revenuecapital      capitalcapital imobilizat      fixed capitalcapital acumulat      earned capitalcapital angajat      capital assets      fixed capitalcapital autorizat      authorized capital      registered capitalcapital circulant      circulating capital

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      floating capital      operating capital      trading capital      working capitalcapital circulant net      net working capitalcapital castigat din activitate      earned capitalcapital de exploatare      working capitalcapital de risc      venture capital      risk capitalcapital de rulaj      circulating capital      floating capital      operating capital      trading capital      working capitalcapital imobilizat      capital assets      fixed capitalcapital imprumutat      borrowed capital      loan capitalcapital in actiuni      capital stock US

      equity-share capital      share capital UK

      share capital      capital stockcapital initial      basic capital      beginning capital      initial capital      opening capital      seed capitalcapital initial (referitor la credite)      principalcapital investit      capital assets      invested capital      fixed capitalcapital legal      legal capitalcapital neproductiv      assets not in use      unproductive capitalcapital permanent      long-term capital      invested capitalcapital propriu      equity ownership      owner's equity      owners' equity      equity      shareholders' equity      stockholders' equity      total equity      equity capital

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      net worthcapital propriu (al asociatilor)      partners' equitycapital propriu (mai multi proprietari)      owners' equitycapital propriu (un singur proprietar)      owner's equitycapital propriu nealocat      unallocated equitycapital propriu nerepartizat      unallocated equitycapital rezidual      residual equitycapital social      company capital      registered capital      share capital      contributed capital      capital stockcapital subscris      subscribed capitalcapital subscris nevarsat      subscribed capital unpaid      subscribed capital called but not paid      subscribed and not paid-in share capitalcapital subscris varsat      subscribed capital paid      subscribed and paid-in share capitalcapital utilizat      capital employed      capital ownedcapital varsat      paid-in capital      contributed capital      paid-up capitalcapital si rezerve      capital and reservescapitalul creditorilor      creditors' equitycapitalul propriu total      total shareholders' equity      total stockholders' equitycapitaluri febrile      hot moneycapitaluri proprii      shareholders' equitycheltuiala de capital      capital expenditurecheltuieli privind activele cedate si alte operatii de capital      net value of assets disposed of and other capital transactionscheltuieli privind operatiile de capital      capital transactions expensescastig de capital      capital gaincastiguri de capital      capital gainscastiguri din operatiuni de capital      capital gainscastiguri nete din operatiuni de capital      net capital gain

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coeficient de capitalizare a rezultatelor      P/E ratio      PER      price-earning ratiocontul „prime legate de capital”      share premium accountconturi de capital propriu      owner's equity accounts      stockholders' equity accountsconturi de capitaluri      capital accountscost de capital      capital costcreante privind capitalul subscris si nervarsat      subscribed capital called but not paiddecontari cu asociatii privind capitalul      shareholders - amounts receivable related to capitalmodificarile capitalului propriu      changes in shareholders' equity      changes in stockholders' equityoperatii de capital      capital transactionsprime de capital      share premium      premium related to capitalprime legate de capital      paid-in surplusraportul datorii / capital propriu      debt to equity      debt to equity ratiorentabilitatea capitalului      earning capacity      profit-capital ratiorentabilitatea capitalului investit      return on investment      ROIrezerve de capital      capital reservessituatia capitalului propriu      statement of equity      statement of shareholders' equity      statement of stockholders' equity      statement of owner's equitysituatia modificarilor capitalului propriu      statement of changes in equity      statement of changes in shareholders' equity      statement of changes in stockholders' equitysocietate de investitii cu capital variabil      open-end investment company      unit trust companysocietate specializata in capital de risc      venture capital companysold final al contului de capital propriu      ending owner's capitaltotal capital propriu      total shareholders' equity      total stockholders' equitytotal pasive si capital propriu      total liabilities and shareholders' equity      total liabilities and stockholders' equity

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venit din capital      unearned incomevenituri 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 transactionscapitaluri febrile      hot moneycapitaluri in fuga      flight capitalcapitaluri proprii      shareholders' equitycapitaluri speculative      hot moneyconturi de capitaluri      capital accountsrentabilitatea capitalurilor proprii      return on equitycheltuieli      expense      expenses      charges      expenditurescheltuieli platite in avans      prepaid expensescheltuieli aferente din punct de vedere fiscal exercitiilor viitoare      deferred expenditurecheltuieli aferente exercitiului financiar curent dar care se vor plati in exercitiul/exercitiile viitoare      accrued expenses      accrued charges      accrualscheltuieli aferente imobilizarilor      capital expenditurescheltuieli aferente veniturilor      revenue expenditurecheltuieli amanate      deferred expenditurecheltuieli angajate      accrued expenses      accrued charges      accrualscheltuieli angajate privind garantiile      accrued warranty expensecheltuieli angajate privind intretinerea (utilitatile)      accrued utility expensecheltuieli anticipate      prepaid expenses      deferred expenditurecheltuieli cu publicitatea      advertising costscheltuieli cu alte impozite, taxe si varsaminte asimilate      other taxes, duties and similar expensescheltuieli cu alte servicii executate de terti      other third party services expenses

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cheltuieli cu amortizarea      depreciation expense      depreciation chargecheltuieli cu amortizarile si provizioanele      depreciation and provisions expensescheltuieli cu amortizarile, provizioanele si ajustarea la inflatie      depreciation, provisions and adjustments for inflation expensescheltuieli cu asigurarile sociale, cu indicarea separata a celor legate de pensii      social security costs, with a separate indication of those relating to pensionscheltuieli cu asigurarile si protectia sociala, cu mentionarea separata a celor referitoare la pensii      social security costs, with a separate indication of those relating to pensionscheltuieli cu chiriile      rent expense      rental expensescheltuieli cu creante irecuperabile      uncollectible accounts expensecheltuieli cu deplasari, detasari si transferari      travel expensecheltuieli cu dobanzile      interest expense      interest charges      interest costscheltuieli cu forta de munca      labo(u)r costs      cost of labo(u)rcheltuieli cu garantii [acordate]      warranty expensecheltuieli cu impozite si taxe aferente statelor de salarii      payroll tax expensecheltuieli cu impozitele, taxele si varsamintele asimilate      taxes, duties and similar expensescheltuieli cu impozitul pe profit      income tax expensecheltuieli cu impozitul pe profit amanat      deferred tax expensecheltuieli cu impozitul pe profit si alte impozite      income tax and other taxescheltuieli cu impozitul pe profitul curent      current income tax expensecheltuieli 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 expensecheltuieli cu materii prime, materiale si marfuri      raw materials, materials and goods for resale expensescheltuieli cu materiile prime      raw materials expensecheltuieli cu personalul      personnel expense(s)      staff costs

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cheltuieli cu primele de asigurare      insurance premiums expense      insurance expensecheltuieli cu publicitatea      advertising 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 expenses      wages and salaries expensecheltuieli cu salariile personalului      salaries expensecheltuieli cu servicii bancare      bank service charge expensecheltuieli cu serviciile bancare si asimilate      bank service charges and similar expense      bank commissions and similar chargescheltuieli efectuate in avans      prepaid expensescheltuieli publice      public expenditurea trece pe cheltuieli      (to) charge to expense(s)      (to) expense      (to) charge offajustari de valoare in privinta cheltuielilor de constituire si a imobilizarilor corporale si necorporale      value adjustments in respect of formation expenses and of tangible and intangible fixed assetsalte 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 expenses      other operating chargesalte cheltuieli din afara (cu energia si apa)      other external chargesalte cheltuieli exceptionale privind operatiile de capital      other extraordinary expenses related to capital transactionsalte cheltuieli exceptionale privind operatiile de gestiune      other extraordinary administrative expensesalte cheltuieli externe      other external chargesalte cheltuieli financiare      other financial expensesalte 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 costs

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amortizarea cheltuielilor de constituire      amortisation of formation expenses      amortisation of set-up costsamortizarea cheltuielilor de dezvoltare      amortisation of development costscheltuieli de exploatare      operating cost      operating expenses      operating charges      operating costscheltuieli de exploatare privind amortizarea imobilizarilor      operating expenses related to depreciation of fixed assets      operating expenses related to depreciation of non-current assetscheltuieli de exploatare privind amortizarile si provizioanele      operating expenses related to depreciation and provisions      depreciation and provisions - operating expensescheltuieli de exploatare privind provizioanele pentru deprecierea activelor circulante      operating expenses related to provisions for depreciation of current assets      write-down of current assetscheltuieli 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 expenses      other operating chargescheltuieli 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 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 expensescheltuieli extraordinare      extraordinary expenses      extraordinary chargescheltuieli privind calamitatile si alte evenimente extraordinare      expenses related to natural disasters and other extraordinary eventscheltuieli si venituri extraordinare      extraordinary gains and lossescheltuieli financiare      financial expenses      financial chargescheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilor      financial expenses related to amortisation of premiums on redemption of debentures      amortisation of premiums on redemption of debenturescheltuieli financiare privind amortizarile si provizioanele      impairment losses and write-down of financial assetscheltuieli financiare privind provizioane pentru riscuri si cheltuieli      financial expenses related to provisions for risks and charges

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cheltuieli privind imobilizarile financiare cedate      losses on disposal of long term financial investmentscheltuieli privind investitiile financiare cedate      losses on disposal of financial investmentsalte cheltuieli financiare      other financial expensescifra      figurecifra de afaceri      sales figure      turnover      salescifra bruta de afaceri      gross turnovercifra de afaceri anuala      annual turnovercifra de afaceri neta      net salescifra neta de afaceri      net turnoverimpozit pe cifra de afaceri      turnover taxcifra de afaceri      sales figure      turnover      salescifra de afaceri anuala      annual turnovercifra de afaceri neta      net sales      net turnovercifra bruta de afaceri      gross turnoverimpozit pe cifra de afaceri      turnover taxpreviziune de cifra de afaceri      sales forecastingclient      client      customerclient gerat sub mandat discretionar      discretionary clientclient strain      foreign customeravansuri ale clientilor      advances from customersclientela      clienteleclienti      customersclienti - creditori      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 litigation

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clienti si conturi asimilate      customers and similar accountscont al unui client (la un magazin)      charge account US

numarul contului clientului      customer account numberclienti      customersavansuri ale clientilor      advances from customersclienti - creditori      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 accountsconturi analitice ale clientilor      customer accounts      individual customers' accountscreante clienti      accounts receivable      trade accounts receivablecreante clienti, sold la sfarsitul [exercitiului]      ending accounts receivabledepozite ale clientilor      customer depositsdiscounturi acordate clientilor      sales discountsefecte de primit de la clienti      bills of exchange to be received from customersfacturare clienti      billing of customersgarantii acordate clientilor      guarantees to customersmarfa returnata de clienti      sales returnsmarfa returnata de clienti si alte rabaturi acordate      sales returns and allowancesordonarea creantelor - clienti dupa vechime      aging of accounts receivableprovizioane pentru deprecierea creantelor - clienti      allowance for bad debts      allowance for doubtful accounts      provisions for doubtful customers      reserve for bad debtsprovizioane pentru garantii acordate clientilor      provisions for guarantees to customersvaloarea bruta a creantelor asupra clientilor      gross accounts receivabletaxa [pe valoarea adaugata] colectata      output taxtotalul impozitului pe vanzari colectat      total sales taxes collected

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TVA colectata      output VATcomercial      commercialComisia Natiunilor Unite pentru Dreptul Comercial International      UNCITRAL      United Nations Commission on International Trade Lawconcesiuni, brevete, licente, marci comerciale si alte drepturi si valori similare      concessions, patents, licences, trademarks and similar rights and assetsconcesiuni, brevete, licente, marci comerciale si alte drepturi si valori similare achizitionate      purchased concessions, patents, licences, trademarks and similar rights and assetsConsiliul International pentru Arbitraj Comercial      ICCA      International Council for Commercial Arbitrationcontract comercial      trade contractcosturi de comercializare      marketing cost      selling costscreante comerciale      trade receivables      trade debtors      accounts receivablecredit comercial      trade creditcreditori comerciali      trade creditorsdatorii comerciale      trade creditorsdebitori comerciali      trade debtorsdezechilibru comercial      imbalance of trade      trade gapdirector comercial      commercial managerdiscount comercial      trade discountdrept comercial      business law      commercial law      mercantile law      trade lawefect comercial      business paper      commercial paper      draft bill      instrument of commerce      note      trade billefect comercial purtator de dobanda      interest-bearing noteefect comercial refuzat la plata      dishonored noteembargo comercial      stoppage of tradeexcedent comercial      trade surplusfactura comerciala      commercial invoice

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fond comercial      goodwillfond comercial negativ      negative goodwillfond comercial obtinut in urma absorbtiei      goodwill from consolidationlegea societatilor comerciale      Companies Actmostra comerciala      trade sampleprovizioane pentru concesiuni, brevete, licente, marci comerciale si alte drepturi si valori similare      provisions 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      UNCID      Uniform Rules of Conduct for Interchange of Trade Data by Teletransmissionscrisoare de credit comerciala      commercial letter of creditsectoare comerciale      tradessocietate comerciala      company UK

      corporation US

      trading company      venture      corporation      company      commercial companysocietate comerciala europeana      ECS      European Commercial Societytarg comercial      trade fairtransfer electronic de date comerciale prin retelele de comunicatii      TEDIS      Trade Electronic Data Interchange Systemtratat comercial      commercial treaty      trade agreementtratat comercial bilateral      bilateral trade agreement      bilateral trade treatytribunal comercial      commercial courtvas comercial      cargo ship      merchant vesselvas comercial care face curse la cerere      general trader      tramp vesselacord comercial      commercial treaty      trade agreementacord de comercializare      marketing agreementacreditiv comercial      commercial letter of credit

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adaos comercial      gross margin      mark-upadaosul comercial al comerciantului      trader's markupsagent comercial      commercial agent      mercantile agentagent comercial auto-angajat      self-employed commercial agentagent comercial care detine stocuri      agent carrying stockamortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale si altor drepturi si valori similare      amortisation of concessions, patents, licences, trademarks and similar rights and assetsamortizarea fondului comercial      amortisation of goodwillasociatie comerciala      professional association      trade associationavantaj comercial      commercial advantagebalanta comerciala      balance of trade      trade balancecentru comercial      mallcheltuieli de comercializare      selling expensescheltuieli privind materialele de comercializare      store supplies expensecheltuieli privind salariile personalului de comercializare      store salaries expensecod comercial uniform      UCC      Uniform Commercial Codecod international de proceduri comerciale      international trade proceduresconsolidat      consolidatedbilant consolidat      consolidated balance sheet      group balance sheetconsolidator      consolidator      groupage agentcont de profit si pierdere consolidat      consolidated profit and loss account      consolidated income statementcont de rezultate consolidat      consolidated income statementdocumente contabile anuale consolidate      consolidated accounts      consolidated financial statementssituatii financiare consolidate      consolidated financial statementscont      accountcont al bilantului de inchidere      balance sheet accountcont al unui client (la un magazin)

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      charge account US

cont analitic      subsidiary accountcont bancar      bank accountcont bancar al intreprinderii      business bank accountcont bancar curent al intreprinderii      business checking accountcont bancar pentru plata salariilor      payroll bank accountcont bancar personal      personal bank accountcont bilantier      on-balance sheet accountcont colectiv      control accountcont comun      joint account      joint venture accountcont corespondent      contra account      contra account UK

      offset account      offset account US

cont cu destinatie speciala      earmarked accountcont curent      AC      account current      current account      checking account      drawing accountcont curent al asociatului      partners' current accountcont curent personal      personal checking accountcont de activ      asset accountcont de amortizare acumulata      accumulated depreciation accountcont de cecuri      check account      checking account      cheque accountcont de cheltuieli      cost accountcont de control      control account      controlling accountcont de datorii      liability accountcont de depozit      deposit accountcont de depozit bancar      banking deposit accountcont de diverse      sundries accountcont de economii      savings account

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cont de exploatare generala      trading accountcont de gestiune a trezoreriei      cash management accountcont de lichidare      settlement accountcont de materiale      supplies accountcont de pasiv      liability accountcont de profit si pierdere      profit and loss account      profit and loss statement      P&L statement      income statement      statement of earnings      statement of income      operating statementcont de profit si pierdere consolidat      consolidated profit and loss account      consolidated income statementcont de regularizare      adjustment accountscont de regularizare a dividendelor      dividend equalisation accountcont de regularizare activ/pasiv      asset-liability adjustment accountcont de retrageri      withdrawals account      drawing accountcont de salarii      payroll account      salary accountcont 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 overdraft      overdrawn accountcont descoperit      bank overdraft      overdrawn accountcont detaliat      detailed accountcont din cartea mare      ledger accountcont sintetic      control account      controlling accounta avea contul creditor      (to be in the) blacka avea contul descoperit      (to be in the) reda depune (bani) in cont      (to) deposit

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a inregistra intr-un cont (prin transfer dintr-un jurnal)      (to) posta solda un cont      (to) settle an accountcec platibil in cont      account only check      collection only chequecontabil (s.)      accountantcontabil (adj.)      accountingcontabil de gestiune      cost accountant      management accountantcontabil de gestiune autorizat      certified management accountant; CMAcontabil financiar      financial accountantcontabil de salarii      payroll accountantcontabil profesionist      professional accountantcontabil public autorizat      chartered accountant      certified public accountant; CPAcontabil-sef      chief accountant      chief accounting officer      controllercontabili independenti      independent accountantscontrol contabil      auditcontrol contabil formal      arithmetical and procedural check UK

      audit of clerical accuracy US

document contabil      recorddocumente contabile anuale      annual accountsevidenta contabila      accounting records      bookkeepingexercitiu contabil      accounting period      accounting year      financial year      fiscal period      tax yearexpert contabil      auditor      certified public accountant US

      certified public accountant; CPA      chartered accountant      chartered accountant UK

expert contabil atestat      chartered accountantexpertiza contabila      auditexplicatie (contabila)

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      explanation      narrativeFederatia Internationala a Contabililor      International Federation of Accountantsfunctionar contabil      accounting clerkinregistrare contabila      accounting entry      book entryInstitutul American al Contabililor Publici Autorizati      American Institute of Certified Public Accountants; AICPAInstitutul Contabililor de Gestiune      Institute of Management Accountantsinvatamant contabil      accounting educationmanager contabil      accounting managerperioada contabila      accounting periodpierdere contabila      book lossplan contabil      chart of accountsplan contabil general      chart of accounts      codification of accountspost contabil      itempractica contabila      accounting practiceprincipii ale contabilitatii      accounting principles      financial accounting standardprincipiile contabile general acceptate/admise      GAAP      generally accepted accounting principles; GAAPprincipiu contabil      accounting principle      accounting conceptprincipiul contabil de baza      fundamental accounting conceptproblema exercitiului contabil      accounting period issueprofit contabil      accounting profit      accounting incomeprofit contabil conform principiilor contabile general admise      accounting income under generally accepted accounting principlesprofit contabil inainte de impozit[are]      pretax accounting incomeprogram de contabilitate      general ledger softwareregistru contabil      ledger      register bookregistru contabil de inregistrare finala      accounting book of final entryregistru contabil de inregistrare primara (initiala)      book of first entry      book of original entry

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revizie contabila      auditrevizor contabil      auditor      certified public accountant US

      chartered accountant UK

sfarsitul exercitiului contabil      end of the accounting periodsistem contabil      accounting systemvenit contabil      accounting incomeactiv contabil      total asset valueamortisment contabil      depreciation of assetsbilant contabil      balance sheetciclu contabil      accounting cyclecomisie de control contabil      audit committeedari de seama contabile      accounting statementsdari de seama financiar-contabile de uz general      general-purpose financial statementsdeclaratii contabile      accounting statementsdocumente contabile anuale      annual accountsdocumente contabile anuale consolidate      consolidated accounts      consolidated financial statementsefect cumulativ al modificarilor de metode contabile      cumulative effect of an accounting changeefecte ale modificarii metodelor contabile      effects of accounting changesinformatii contabile      accounting 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 basisregistre contabile      account books      accounting books      books of accountregistrele contabile [care alcatuiesc cartea mare]      accounting ledgersreguli contabile specifice      accounting policies

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rezultatul reportat provenit din modificarile politicilor contabile      other retained earnings due to changes in accounting policiessisteme contabile      accounting systemssituatii contabile      accounting statementssituatii contabile interimare      interim accountstehnici contabile      bookkeeping methods      book-keeping methodsvalorile contabile ale stocurilor      inventory figurescontabilitate      accounting      accountancy      uneori bookkeepingcontabilitate analitica de exploatare      cost accountingcontabilitate autonoma      self-balancing accounting      use of detail ledgerscontabilitate confidentiala      confidential accountingcontabilitate de angajament      accrual accountingcontabilitate de angajamente      accruals basis of accountingcontabilitate de casa      cash accountingcontabilitate de gestiune      management accounting      management accountancycontabilitate de inflatie      inflation accountingcontabilitate de responsabilitate      responsibility accountingcontabilitate financiara      financial accountingcontabilitate generala      financial accounting      uniform accountingcontabilitate guvernamentala      government accountingcontabilitate in partida dubla      double-entry accounting      double-entry bookkeepingcontabilitate in partida simpla      single entry bookkeepingcontabilitate informatizata      computerised book-keepingcontabilitate integrata      integrated accounting      integrated cost accountingcontabilitate internationala      international accountingcontabilitate pe baza de dobandire de drepturi si asumare de angajamente      accrual accountingcontabilitate pe baza de numerar      cash basis of accounting

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contabilitate pe foi volante      loose-leaf accountingcontabilitate plurimonetara      multiple currency accountingcontabilitate privata      individual ledgers      private accountingcontabilitate publica      public accountingcontabilitatea amortizarilor      depreciation accountingcontabilitatea costurilor      cost accounting      cost accountancycontabilitatea costurilor curente      current cost accounting      current cost accounting; CCAcontabilitatea imobilizarilor      capital expenditure registercontabilitatea organizatiilor non-profit      not-for-profit accountingcontabilitatea profitabilitatii      profitability accountingcontabilitatea salariilor      payroll accounting      payroll record      wages-salaries recordcontabilitatea titlurilor de valoare      custody account bookkeepingcontabilitatea venitului national      national income accountingIAS (standard international de contabilitate)      IASIAS (standarde internationale de contabilitate)      IASpachet [de programe] de contabilitate      general ledger accounting packageprogram de contabilitate      general ledger softwareregistre de contabilitate      accounting books      account books      books of accountstandard de contabilitate financiara      financial accounting standardstandard international de contabilitate      international accounting standardstergere din contabilitate      write-offabatere (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

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contract      contract      convention      covenant      deedcontract comercial      trade contractcontract compensatoriu      offset contractcontract cu durata determinata      fixed-term contractcontract de agenturare      agency contractcontract de asigurare      contract of insurance      insurance contract      policycontract de asigurare de cargo      cargo insurance contractcontract de asociere      articles of partnership      deed of partnership      partnership agreement      partnership deedcontract de cautiune      contract of guaranteecontract de constructii      construction contractcontract de distributie exclusiva      sole distributor contractcontract de imprumut      credit 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 arrangement      profit-pooling contractcontract de schimb la termen      forward exchange contracts      forward exchange dealscontract de societate      articles of association      articles of incorporationcontract de transport      contract of carriage      transport contractcontract de vanzare      sales agreement      sales contractcontract forward      forward contractcontract futures      futures contract

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contract la cheie      turnkey contractcontract la termen      forward contractcontract la termen standardizat      futures contractcontract nescris      gentleman's agreement      gentlemen's agreementcontract public      public contractcontract scris      written contractcontract standard      standard contractcontract tip      standard contractcontractant      contractorcontracte la termen      futurescontract „cost-plus”      cost-plus contractContwood (codul unui contract-tip de navlosire)      Contwood (Charter Party Code Name)Conventia CMR privind Contractul de Transport Rutier International      CMR      Convention on the contract for the international carriage of goods by roadConventia Natiunilor Unite privind Contractele de Vanzare Internationala de Marfuri      CISG      UN Convention on Contracts for the International Sale of Goods (Vienna Convention)executie a unui contract      performance of a contractgarantie contractuala      contract bond      contract guaranteeGastime (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      breachindeplinire a unui contract      fulfilment of a contract

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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      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 contractual      contracting carrierVisconbill (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)

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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)      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 contractuala      contract clauseclauze contractuale      terms of a contractCoastcon (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      check-up      controlcontrol al creditelor      credit control      monetary controlcontrol anual      annual auditcontrol bugetar      budgetary controlcontrol contabil      auditcontrol contabil formal      arithmetical and procedural check UK

      audit of clerical accuracy US

control de calitate      quality controlcontrol de gestiune

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      management audit      management controlcontrol de inventar      physical checkcontrol extern      external auditcontrol financiar      financial controlcontrol fiscal      inland revenue inspection UK

control incrucisat      cross-checkcontrol intermediar al conturilor      interim auditcontrol monetar      monetary controlcontrol valutar      exchange controlcontrolor de gestiune      comptrollercontrolor extern      external auditorcontrolul activitatii      controlling operationscontrolul bilantului      balance sheet auditcontrolul costurilor      cost controlcontrolul stocurilor      inventory control      stock controlcontrolul tranzactiilor      transaction auditinvestitii de plasamente de control      controlling investmentlista de control      check listlista de control a comenzilor de export      export order check listparticipatie de control      controlling interestpreluare a controlului      acquisition      takeoverprocedee stricte de control intern      sound internal control proceduressemn de control      checkmarksistem de control bugetar      budgetary control systemtotal de control      control totaltranzit controlat      controlled transitturn de control      control towerstampila de control      hallmarka controla      (to) control

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amortizarea aparatelor si instalatiilor de masura, control si reglare      depreciation of measurement, control and adjustment instrumentsaparate si instalatii de masurare, control si reglare      measurement, control and adjustment devicescomisie de control contabil      audit committeecomitet de supraveghere si control      committee of inspectioncont de control      control account      controlling accountconturi      accountsconturi analitice ale clientilor      customer accounts      individual customers' accountsconturi analitice ale furnizorilor      individual creditors' accountsconturi anuale      annual accountsconturi bilantiere      balance sheet accountsconturi curente la banci      cash at bankconturi de active imobilizate      long-term assets accountsconturi de amortizari      allowance for depreciationconturi de capital propriu      owner's equity accounts      stockholders' equity accountsconturi de capitaluri      capital accountsconturi de cheltuieli      expense accountsconturi de datorii restante      past-due accountsconturi de depozit      savings accountsconturi de economii      savings accountsconturi de gestiune      management accountsconturi de produse in curs de executie      work in process inventory accountsconturi de produse in curs de fabricatie      work in process inventory accountsconturi de regularizare      accrualsconturi 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 bank      bank accounts

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conturi la banci in lei      cash at bank in leiconturi la banci in valuta      cash at bank in foreign currenciesconturi reprezentate in contul de profit si pierdere      income statement accountsCurtea de Conturi      audit office      court of auditorsfurnizori si conturi asimilate      suppliers and similar accountsinchiderea conturilor      year end closing      year end closurenote la conturi      notes on the accountspersonal si conturi asimilate      payroll and similar accountsplan de conturi      chart of accounts      codification of accountsalte conturi      sundry accountsalte 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 hand      cash at bank and on handclasa de conturi      account category      category of accounts      class of accountsclienti si conturi asimilate      customers and similar accountsconturi      accountsconturi analitice ale clientilor      customer accounts      individual customers' accountsconturi analitice ale furnizorilor      individual creditors' accountsconturi anuale      annual accountsconturi bilantiere      balance sheet accountsconturi curente la banci      cash at bankconturi de active imobilizate      long-term assets accountsconturi de amortizari      allowance for depreciationconturi de capital propriu

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      owner's equity accounts      stockholders' equity accountsconturi de capitaluri      capital accountsconturi de cheltuieli      expense accountsconturi de datorii restante      past-due accountsconturi de depozit      savings accountsconturi de economii      savings accountsconturi de gestiune      management accountsconturi de produse in curs de executie      work in process inventory accountsconturi de produse in curs de fabricatie      work in process inventory accountsconturi de regularizare      accrualsconturi 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 bank      bank accountsconturi la banci in lei      cash at bank in leiconturi la banci in valuta      cash at bank in foreign currenciesconturi reprezentate in contul de profit si pierdere      income statement accountsCurtea de Conturi      audit office      court of auditorsfurnizori si conturi asimilate      suppliers and similar accountsinchiderea conturilor      year end closing      year end closurenote la conturi      notes on the accountspersonal si conturi asimilate      payroll and similar accountsplan de conturi      chart of accounts      codification of accountsalte conturi      sundry accountsalte conturi in afara bilantului      other off-balance sheet accountsasigurari sociale, protectia sociala si conturi asimilate      social security and similar accountsasociati - conturi curente      shareholders - current accounts

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asociati - 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 hand      cash at bank and on handclasa de conturi      account category      category of accounts      class of accountsclienti si conturi asimilate      customers and similar accountscosturi      costscosturi administrative      administration costcosturi aferente exercitiului      period costscosturi aferente iesirilor      cost of disposalcosturi de ambalare      packing costscosturi de cercetare      research cost(s)costuri de cercetare-dezvoltare      costs of research and development      research and development costscosturi de comercializare      marketing cost      selling costscosturi de desfacere      selling costscosturi de distributie      distribution costscosturi de exploatare      operating costscosturi de manopera      labo(u)r costscosturi de marketing      marketing costcosturi de materiale      material cost      material(s) costcosturi de prelucrare      conversion costscosturi de promovare      advertising cost      promotion costcosturi de publicitate      advertising costscosturi de transformare      conversion costscosturi de transport      costs of shipping      freight costscosturi de transport aferente aprovizionarii      freight-in costscosturi de transport aferente livrarilor      freight-out costs

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costuri de vanzare      selling costscosturi deductibile fiscal      tax-deductible costscosturi directe cu forta de munca      direct labor costs      direct labour costscosturi fixe      fixed costscosturi generale      overhead cost      overheadscosturi generale de productie      factory overhead costscosturi generale variabile      variable overhead cost(s)costuri indirecte      indirect costscosturi indirecte cu forta de munca      indirect labor costs      indirect labour costscosturi indirecte de munca      indirect labor costs      indirect labour costscosturi indirecte de productie      factory overhead costs      production overheadscosturi indirecte de productie standard      standard factory overhead costcosturi periodice      recurrent cost      recurring cost      recurring costscosturi semi-variabile      semi-variable costscosturi standard      standard costscosturi si venituri      costs and revenuescosturile exercitiului      period costsa suporta costurile      (to) bear the costafectare a costurilor      cost assignmentanalist de costuri      cost accountant      management accountantcredit      credit      loancredit bancar      bank loancredit comercial      trade creditcredit consumator      consumer creditcredit contra cesiune      assignment creditcredit cumparator

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      buyer creditcredit de consum      consumer creditcredit de exploatare      working capital credit      working creditcredit de investitii      capital investment loancredit de scont      discount creditcredit de sudura      bridging finance      bridging loancredit documentar      documentary creditcredit furnizor      supplier's creditcredit garantat      secured credit      secured loancredit imobiliar      construction loancredit in alb      blank credit      open credit      unsecured creditcredit ipotecar      mortgage      mortgage creditcredit ipotecar cu rata variabila      adjustable rate mortgage      ARMcredit ipotecar direct      direct mortgage loancredit ipotecar indirect      indirect mortgage loancredit lombard      collateral loan (USA)      lombard loan UK

credit mixt      mixed creditcredit negarantat      blank credit      open credit      unsecured creditcredit negociabil      negotiable creditcredit obligatar      bond financingcredit pe baza de depozit      loan on depositcredit pe cautiune      bail creditcredit pe descoperit      current account credit US

      overdraft UK

credit pe termen scurt      short credit      short-term loancredit personal

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      personal creditcredit prin acceptare      acceptance creditcredit prin angajament      guarantee creditcredit prioritar      overriding creditcredit punte      bridging finance      bridging loancredit reinnoibil      renewable credit      revolving creditcredit reinnoibil automat      evergreen creditcredit roll-over      roll-over creditcredit rotativ      renewable credit      revolving creditcredit sezonier      seasonal creditcredit standby      standby creditcreditarea contului      credit on account      crediting the accountcreditat      creditedcumparare pe credit      credit purchase      term purchasecumparari pe credit      purchases on creditcumparator pe credit      credit customerde creditat      to be creditedevaluarea riscurilor de credit      credit status investigationinregistrare in creditul [unui cont]      credit entryinregistrare pe credit      credit entry      creditinregistrate drept credite/inregistrari pe credit      recorded as/by creditslimita de credit      credit limitlinie de credit      credit line      line of creditlinie de credit (stand-by)      credit line      line of creditpe credit (despre inregistrari contabile)      on the credit sideplafon de credit      lending limitpolitica de credit

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      credit policyprintr-un credit in      by creditingprotocol de credit      credit memorandumrambursare anticipata (a unui credit)      prepaymentrisc de credit      credit riskscrisoare de credit      L/C      letter of creditscrisoare de credit circulara      circular letter of creditscrisoare de credit comerciala      commercial letter of creditscrisoare de credit de calatorie      travellers' L/C      travellers' letter of creditscrisoare documentara de credit      documentary letter of credittermen de credit      credit termvanzare pe credit      credit salea acorda un credit      (to) grant a credita credita      (to) creditachizitii pe credit      purchases on creditacord de credit      credit agreementacord de credit incrucisat      swap agreementbanca de credit ipotecar      mortgage bankcard de credit      credit cardcarte de credit      credit cardcerere de credit (bancar)      loan applicationcoloana „credit”      credit columncooperativa de credit      credit co-operative      credit unioncreditarea contului      credit on account      crediting the accountnota de creditare      credit note      credit memorandumprin creditarea      by creditingcredite bancare externe garantate de banci      foreign banks loans guaranteed by bankscredite bancare externe garantate de stat      foreign banks loans guaranteed by the state

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credite bancare interne garantate de stat      domestic bank loans guaranteed by the statecredite bancare nerambursate la scadenta      bank loans in arrearscredite bancare pe termen lung      long term bank loanscredite bancare pe termen lung nerambursate la scadenta      long term bank loans in arrearscredite bancare pe termen lung si mediu      long and medium term bank loanscredite bancare pe termen lung si mediu nerambursate la scadenta      long and medium term bank loans in arrearscredite bancare pe termen mediu      medium term bank loanscredite bancare pe termen scurt      short-term bank loanscredite bancare pe termen scurt nerambursate la scadenta      short-term bank loans in arrearscredite contractate      outstanding loanscredite 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 managementinregistrate drept credite/inregistrari pe credit      recorded as/by creditslimita de competenta in materie de credite      credit sanctioning authority      loan officers' limitpierderi din credite comerciale      credit lossescapital initial (referitor la credite)      principalComitetul Tehnic al Asiguratorilor de Credite la Export al CEE      COTACEX      Technical Committee of Export Credit Insurers of the EECcreditor      creditorcreditor ordinar      general creditor      ordinary creditor      unsecured creditora avea contul creditor      (to be in the) blackbon de cont creditor      credit account voucherclienti - creditori      advance payments from customerscreditori      creditors

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rulaj creditor      credit footingsold creditor      credit balancecreditori      creditorscreditori comerciali      trade creditorscreditori diversi      sundry creditorscreditori: sume ce devin scadente si platibile in termen de un an      creditors: amounts becoming due and payable within one yearcreditori: sume ce devin scadente si platibile intr-o perioada mai mare de un an      creditors: amounts becoming due and payable after more than one yearclienti - 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 creditorscurs      price      rate      coursecurs al actiunilor      share pricecurs bursier      share listcurs de aplicatie      marrying pricecurs de cumparare      bid pricecurs de deschidere      opening pricecurs de emisiune      issue pricecurs de inchidere      closing pricecurs de inventar      inventory ratecurs de schimb      exchange rate      rate of exchangecurs de schimb istoric      historical rate of exchangecurs de schimb la data tranzactiei      historical exchange ratecurs de tranzactie      trading pricecurs forward      forward ratecurs intervalutar (paritate intre doua devize prin raportare la o a treia)      cross ratecurs la termen      forward ratecurs la vedere (spot)      spot ratecurs mediu      mean price      middle market price

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curs oficial de schimb      central exchange ratecurs pentru plata imediata in numerar      spot ratecurs platit      paid pricecurs spot      spot ratecurs tras la sorti      stock or bond price drawn by lotcurs valutar      exchange rate      rate of exchangecursul cel mai scazut      lowest pricecursul de inchidere      closing ratecursul normal al afacerilor      normal course of businesscursul pietei      market ratecursul zilei      current market valuecursuri de schimb flotante      floating exchange ratescursuri multiple      multiple exchange rate      split exchange ratedecontari din operatii in curs de clarificare      suspense account      unsettled transactionsdiferenta de curs      difference in rate of exchangeimobilizari corporale in curs      tangible assets in course of construction      tangible assets in progressimobilizari in curs      fixed assets under construction      non-current assets in progress      fixed assets in progressimobilizari necorporale in curs      intangible assets in progressin 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 zilei      at the current rate of exchangelista de cursuri      quotation listlucrari si servicii in curs de executie      services in progressmetoda cursului zilei      closing rate method UK

      current rate method US

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modelul cursului de schimb multinational      MERM      multinational exchange rate modelproductia in curs de executie      work in progressproductia in curs de fabricatie      work in progressproductie in curs de executie      work in processproductie in curs de fabricatie      goods in process      goods in progress      work in process      work in progressproduse in curs de executie      work in process      work in progressproduse in curs de fabricatie      work in process      work in progressprovizioane pentru deprecierea imobilizarilor corporale in curs      provisions for impairment of tangible assets in progressprovizioane pentru deprecierea imobilizarilor in curs      provisions for impairment of fixed assets in progress      provisions for impairment of non-current assets in progressprovizioane pentru deprecierea imobilizarilor necorporale in curs      provisions for impairment of intangible assets in progressprovizioane pentru deprecierea productiei in curs de executie      provisions for write-down of work in progressprovizioane pentru deprecierea stocurilor si productiei in curs de executie      provisions for write-down of inventories and work in progressraport curs-beneficiu      P/E ratio      PER      price-earning ratioraportul curs/beneficiu per actiune      price/earnings ratio; p/e ratiostoc de produse in curs de executie      work in process inventorystoc de produse in curs de fabricatie      work in process inventoryvariatia stocurilor de produse finite si de productie in curs de executie      variation in stocks of finished goods and in work in progressvenituri din diferente de curs valutar      foreign exchange gainsvenituri sau cheltuieli privind diferentele de curs valutar      exchange gains or lossestara in curs de dezvoltare      developing country      LDC      less-developed country      under-developed countrytari in curs de dezvoltare neasociate      NADC      Non-Associated Developing Countriesactive corporale in curs      tangible assets in course of constructioncheltuieli din diferente de curs valutar      foreign exchange lossescastiguri din diferente de curs valutar

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      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 accountsconturi de produse in curs de fabricatie      work in process inventory accountsconturi de stocuri si productie in curs de executie      inventories and work in progresscostul productiei in curs de executie      cost of work in progresscurs valutar      exchange rate      rate of exchangecheltuieli din diferente de curs valutar      foreign exchange lossescastiguri din diferente de curs valutar      foreign exchange gainscurs intervalutar (paritate intre doua devize prin raportare la o a treia)      cross ratevenituri din diferente de curs valutar      foreign exchange gainsvenituri sau cheltuieli privind diferentele de curs valutar      exchange gains or lossesdebit      debita debita      (to) charge      (to) debitaviz 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 debiteddebitare a contului      debiting the accountdebitat      debiteddebitor      debtor      borrowerdebitori      debtorsdebitori comerciali      trade debtorsdebitori diversi      sundry debtors

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debitori si creditori diversi      sundry debtors and creditorsdeclaratie de debit      borrower's notedobanzi debitoare      interest paidinregistrare in debitul [unui cont]      debit entryinregistrare pe debit      debit entry      debitinregistrate drept debite/inregistrari pe debit      recorded as/by debitsintrare pe debit      debit entrype debit      on the debit sidetotal sume debitoare      total debitstranzactie de debit      debit transactiontara debitoare      debtor nationdebitare a contului      debiting the accountnota de debitare      debit note      debit memorandumprin debitarea      by debitingdebitor      debtor      borrowercont debitor      bank overdraft      overdrawn accountdebitori      debtorsdebitori comerciali      trade debtorsdebitori diversi      sundry debtorsdebitori si creditori diversi      sundry debtors and creditorsfurnizori - debitori      advance payments to suppliersrulaj debitor      debit footingsold debitor      debit balancedebitori      debtorsalti debitori      other debtorsclienti debitori      accounts receivabledebitori comerciali      trade debtorsdebitori din amenzi si penalitati pretinse      receivables from penalties and fines claimed

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debitori diversi      sundry debtorsdebitori scosi din activ, urmariti in continuare      receivables written off but still followed updebitori solidari      joint and several debtorsdebitori si creditori diversi      sundry debtors and creditorsfurnizori - debitori      advance payments to supplierspierderi datorate debitorilor      losses on receivablespierderi din creante si debitori diversi      bad debts written offpierderi din debitori diversi      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 collecteddeclaratie      declaration      statementdeclaratie de dividende      declaration of dividends      dividend announcementdeclaratie de export      export declarationdeclaratie de export a expeditorului      shipper's export declarationdeclaratie de import      import declarationdeclaratie de impozit      tax returndeclaratie de interes      declaration of interestdeclaratie de intrare      bill of entry      inwards entrydeclaratie de profit      income statement      statement of incomedeclaratie de profit si pierdere      P&L statement      profit and loss statementdeclaratie de profituri      statement of earningsdeclaratie de TVA      VAT returndeclaratie de venit      income tax return      income statementdeclaratie de venit global      individual tax returndeclaratie eronata intentionata      wilful misrepresentationdeclaratie financiara      financial statementdeclaratie fiscala      tax return

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declaratie privind impozitele pe vanzari      sales tax returndeclaratie privind impozitul pe profit      corporate tax return      income tax returndeclaratie vamala      customs declaration      customs entryformular de declaratie vamala      customs entry forma semna o declaratie de renuntare      (to) sign a waiverdeclaratii 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 statementsdeduceri de afaceri permise conform legislatiei fiscale      allowable business deductions under the tax lawsdeduceri din impozite      withholding allowancesdeduceri din vanzari      sales deductionsdeduceri personale      personal deductionsdeductibil      deductible      deductible (ins.)deductibil fiscal      tax-deductibledeductibil la calculul impozitului      tax-deductiblediferenta temporara deductibila      deductible temporary differencenedeductibil      non-deductibletaxa deductibila      deductible taxtaxa [pe valoarea adaugata] deductibila      input taxTVA deductibila      deductible VAT      input VATcheltuieli deductibile      deductible expenses      deductible charges      allowable expensescheltuieli deductibile fiscal      allowable business deductions under the tax laws      deductible expenses for tax purposes      tax-deductible expenses

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      tax-deductible chargescheltuieli deductibile in scopuri legate de impozitare      deductible expenses for tax purposescheltuieli nedeductibile      disallowed deductions      non-allowable charges      non-deductible expensescosturi deductibile fiscal      tax-deductible costsdobanda      interestdobanda activa      interest earneddobanda acumulata      accrued interestdobanda aferenta creantelor legate de interesele de participare      accrued interest on receivables related to associatesdobanda aferenta imprumuturilor acordate pe termen lung      accrued interest on long term loansdobanda aferenta sumelor datorate de filiale      accrued interest on amounts owed by subsidiariesdobanda 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 interest      interest for delaydobanda platibila      interest payabledobanda simpla      ordinary interest      simple interestdobanda unui efect de comert      interest on a notedobanda variabila      variable rate      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

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      interest-bearing noteefecte comerciale nepurtatoare de dobanda      non-interest-bearing notesimprumut cu dobanda fixa      fixed interest-rate loan      fixed-rate loanimprumut cu dobanda redusa      low interest-rate loan      soft loanobligatiune cu dobanda flotanta      floating rate bond      floating rate noteobligatiune cu dobanda variabila      variable-rate bondperioada de dobanda      interest perioddobanzi - conturi asociati      interest on shareholders' current accountsdobanzi aferente altor creante imobilizate      accrued interest on other long term receivablesdobanzi aferente altor imprumuturi si datorii asimilate      accrued interest on other loans and similar debtsdobanzi aferente creantelor imobilizate      accrued interest on long-term debtorsdobanzi aferente creditelor bancare pe termen lung      accrued interest on long term bank loansdobanzi aferente creditelor bancare pe termen lung si mediu      accrued interest on long and medium term bank loansdobanzi aferente creditelor bancare pe termen scurt      accrued interest on short term bank loansdobanzi 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 receivable      accrued interest receivabledobanzi de platit      interest payable      accrued interest payabledobanzi de platit si cheltuieli similare      interest payable and similar chargesdobanzi la obligatiuni si titluri de plasament      accrued interest on debentures and short term investmentsa plati dobanzile unei datorii      (to) service a debtacumulare a dobanzilor      accretionalte dobanzi de incasat si venituri similare      other interest receivable and similar incomeasociati - dobanzi la conturi curente      accrued interest on shareholders' current accountscheltuieli cu dobanzile      interest expense

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      interest charges      interest costscheltuieli privind dobanzile      interest expense      interest charges      interest payable charges      interest costscheltuieli privind dobanzile si alte cheltuieli similare      interest payable and similar chargesrata de baza a dobanzii      prime lending rate      prime rate      basic raterata de piata a dobanzii      market interest raterata dobanzii      interest rate      rate of interestrata dobanzii interbancare      interbank raterata dobanzii nominale      nominal interest raterata efectiva a dobanzii      effective interest raterata fixa a dobanzii      fixed interest raterata minima a dobanzii      minimum lending rate      MLRrata reala a dobanzii      real 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 earned      interest incomevenituri din dobanzi si alte venituri similare      other interest receivable and similar incomeexceptional      extraordinarycontract exceptional      one-off contractprofit exceptional      windfall profitvenituri exceptionale      extraordinary revenues      extraordinary incomevenituri si cheltuieli exceptionale      extraordinary income and expenditureactive de exploatare      operating assetsactivitate de exploatare      ordinary operationsactivitati curente de exploatare      operating activities

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alte cheltuieli de exploatare      other operating expenses      other operating chargesalte venituri din exploatare      other operating revenues      other operating incomebeneficiu din exploatare      trading profitbuget de exploatare      operating budgetcapital de exploatare      working capitalcare nu este de exploatare      non-operatingcheltuieli de exploatare      operating cost      operating expenses      operating charges      operating costscheltuieli de exploatare privind amortizarea imobilizarilor      operating expenses related to depreciation of fixed assets      operating expenses related to depreciation of non-current assetscheltuieli de exploatare privind amortizarile si provizioanele      operating expenses related to depreciation and provisions      depreciation and provisions - operating expensescheltuieli de exploatare privind provizioanele pentru deprecierea activelor circulante      operating expenses related to provisions for depreciation of current assets      write-down of current assetscheltuieli de exploatare privind provizioanele pentru deprecierea imobilizarilor      impairment losses on non-current assets      operating expenses related to provisions for depreciation of fixed assetscheltuieli de exploatare privind provizioanele pentru riscuri si cheltuieli      operating expenses related to provisions for risks and charges      provisions for risks and charges - operating chargescontabilitate analitica de exploatare      cost accountingcosturi de exploatare      operating costscredit de exploatare      working capital credit      working creditdeclaratie de exploatare      operating statementfluxuri de numerar din activitati de exploatare      cash flows from operating activitiesgarantie pe perioada de exploatare      lifetime warrantymateriale consumabile de exploatare/productie      operating suppliespierdere din exploatare      operating losspierderi din exploatare      operating lossprofit brut din exploatare      gross profitprofit de exploatare      operating profitprofit din exploatare      operating profitprofit net din exploatare

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      net operating incomerezultat de exploatare      operating resultrezultat din exploatare      operating result      income from operationsunitate contabila de exploatare      accounting unitvenituri din exploatare      operating revenues      operating incomevenituri 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 turnovervenituri din subventii de exploatare pentru alte cheltuieli de exploatare      revenues from subsidies for other operating expensesextraordinar      extraordinaryadunarea generala extraordinara      extraordinary general meeting; EGMcheltuieli extraordinare      extraordinary expenses      extraordinary chargescastiguri si pierderi extraordinare      extraordinary gains and losseselemente extraordinare      extraordinary itemsimpozit pe profitul sau pierderea extraordinar(a)      tax on extraordinary profit or lossrezultatul extraordinar      extraordinary profit or lossvenituri extraordinare      extraordinary revenues      extraordinary incomeextraordinare      extraordinarycheltuieli extraordinare      extraordinary expenses      extraordinary chargescheltuieli privind calamitatile si alte evenimente extraordinare      expenses related to natural disasters and other extraordinary eventscheltuieli si venituri extraordinare      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 revenues      extraordinary income

financiar      financialadministratie financiara      Board of Inland Revenue UK

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      Inland Revenue      internal revenue service      IRS US

an financiar      tax year      financial year      accounting year      accounting period      fiscal periodanaliza rapoartelor financiare      financial statement analysisbuget financiar      financial budgetcheltuieli aferente exercitiului financiar curent dar care se vor plati in exercitiul/exercitiile viitoare      accrued expenses      accrued charges      accrualsComisia Standardelor de Contabilitate Financiara; FASB      Financial Accounting Standards Board; FASBconsilier financiar      financial advisercontabil financiar      financial accountantcontabilitate financiara      financial accountingcontrol 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 period      accounting year      financial year      fiscal period      fiscal yearinteres financiar      financial interestinteres 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 procedures      year end procedurespasive angajate, sold la inceputul [exercitiului financiar]

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      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 yearprofitul pe anul financiar      profit for the financial yearprofitul pe exercitiul financiar      profit for the financial yearraport financiar interimar      interim financial reportraport financiar/bursier      market reportrezultat financiar      financial resultrisc financiar      financial risksfarsitul exercitiului (financiar)      end of a financial yearsfarsitul exercitiului financiar      end of the financial yearstandard de contabilitate financiara      financial accounting standardtrecutul financiar al companiei      company's financial historyvicepresedinte financiar      financial vice presidentsantaj financiar      greenmail