lista termenilor cheie utilizati la traducerea in limba română a standardelor internationale de...

7/24/2019 Lista Termenilor Cheie Utilizati La Traducerea in Limba Romn a Standardelor Internationale de Contabilitate

1/8

11/24/2015 Lista termenilor cheie utilizati la traducerea in limba romn a Standardelor Internationale de Contabilitate

data:text/html charset=utf-8,%3Cp%20style%3D%22box-sizing%3A%20border-box%3B%20margin%3A%200px%200px%2020px%3B%20color%3A%20 1/8

Termen Traducere decisa prin vot majoritar de catre Grupul de Lucru al IASC

Abnormal (gains, losses) Neobisnuite (castiguri, pierderi)

Accounting estimate Estimare contabila

Accounting income Venit contabil

Accounting period Perioada contabila

Accounting policies Politici contabile

Accounting profit Profit contabil

Accounting treatment Tratament contabil

Accruals basis of accounting Contabilitate de angajamente

Accrued liabilities Obligatii angajate

Amortisation Amortizare

Amount of shares issued Valoarea actiunilor emise

Arms length price Pret obiectiv

Arms length transaction Tranzactie cu pret determinat obiectiv

At cost La cost

Balance between benefit and cost Raportul cost beneficiu

Balance sheet Bilant

Balance sheet date Data bilantului

Balance sheet liability method Metoda obligatiilor bilantiere

Benchmark treatment Tratament de baza

Borrowing costs Costurile indatorarii

Business combination Combinari de intreprinderi

Capital maintenance Mentinerea capitalului

Carrying amount Valoarea contabila

Carrying back a tax loss Transferarea pierderii fiscale in perioadele anterioare

Carrying forward unutilised tax credit Reportarea creditului fiscal neutilizat

Carrying forward unutilised tax losses Reportarea pierderilor fiscale neutilizate

Cash Numerar

Cash accounting Contabilitate de casa

Cash equivalents Echivalente de numerar

Cash flows Fluxuri de numerar


2/8



Cash flow statement Situatia fluxurilor de numerar

Cash inflow Intrari de numerar

Cash on hand Numerar in casierie

Cash outflow Iesiri de numerar

Cash payment Plata in numerar

Cash proceeds Incasari in numerar

Certificate of deposit Certificat de depozit

Changes in financial position Modificari ale pozitiei financiare

Closing rate Cursul de inchidere

Company Societate

Consideration Contraprestatie

Consistency Consecventa

Consolidated financial statements Situatii financiare consolidate

Consolidation Consolidare

Construction contract Contract de constructii

Contingencies Contingente

Contingent gain Castig contingent

Contingent liabilities Datorii contingente

Contingent losses Pierderi contingente

Cost method Metoda costului

Cost of inventories Costul stocurilor

Cost of sales Costul vanzarilor

Cost of goods sold Costul bunurilor vandute

Cost-plus contract Contractul cost-plus

Cost-plus method Metoda cost-plus

Costs and revenues Costuri si venituri

Cost of an acquisition Costul unei achizitii

Cost of disposal Costuri aferente iesirilor

Cost of purchase Cost de achizitie

Current assets Active curente

Current cost Cost curent

Current investments Investitii curente


3/8



Current liabilities Datorii curente

Dealing securities Titluri de plasament

Debt securities Titluri de creanta

Deferred income Venituri constatate in avans

Deferred revenue Venituri constatate in avans

Deferred tax asset Creante privind impozitul amanat

Deferred payment Plata amanata

Deferred payment terms Conditii ale platii amanate

Deferred tax liabilities Datorii privind impozitul amanat

Deferred taxes Impozite amanate

Depreciable asset Activ amortizabil

Depreciation Amortizare

Diluted earnings per share Rezultatul pe actiune diluat

Dilutive potential ordinary shares Actiuni ordinare potentiale diluante

Disclose A prezenta informatii

Disclosure Prezentarea informatiilor

Discontinued operations Activitati intrerupta

Disposal Cedare

Disposal consideration Contravaloarea Cedarii

Disposal of subsidiary Cesiunea unei filiale

Doubtful debts allowances on receivables Reduceri pentru creante incerte

Disposal proceeds Incasari din cedare

Economic benefits Beneficii economice

Effective date Data intrarii in vigoare

Enterprise Intreprindere

Equity Capital propriu

Equity instrument Instrument de capital propriu

Equity method Metoda punerii in echivalenta

Equity securities Actiuni

Extraordinary items Elemente extraordinare

Fair presentation Prezentare fidela

Fair value Valoare justa


4/8



Faithful representation Reprezentare fidela

FIFO formula Metoda FIFO

Finance lease Leasing financiar

Financial position Pozitia financiara

Financial reporting Raportare financiara

Financial statements Situatii financiare

Foreign exchange gain Castiguri din diferente de curs valutar

Forgivable loans Imprumuturi nerambursabile

Framework Cadru general

Fundamental errors Erori fundamentale

Funds held for customers Fonduri detinute pentru clienti

Gains Castiguri

General disclosures Descrieri cu caracter general

Going concern Continuitatea activitatii

Goodwill Fond comercial

Grants related to assets Subventii privind activele

Grants related to income Subventii de exploatare

Gross margin Marja bruta

Hedge A acoperi riscul

Hedging Acoperirea riscului

Historical cost Cost istoric

Historical cost system Sistemul costului istoric

Holding gains Castig din detinerea de active

Identification of assets and liabilities Identificarea activelor si obligatiilor

Identifiable assets Active identificabile

Immaterial Nesemnificativ

Impairement Depreciere

Impairement loss Pierdere din depreciere

Income statement Contul de profit si pierdere

Industry and geographical segments Segmente de activitate si zone geografice

Interest in joint ventures Interes din asocieri in participatie

Interim financial report Raport financiar interimar


5/8



Inventories Stocuri

Item Element

Joint venture Asocieri in participatie

Lease Lesing (inchiriere)

Liability method Metoda obligatiei

Line items Elementeranduri

LIFO formula Metoda LIFO

Long term receivables Creante pe termen lung

Matching of cost with revenues Conceptul conectarii costurilor la venituri

Marketable securities Titluri de plasament

Materiality Prag de semnificatie

Measured reliably Evaluat in mod credibil

Measurement Comensurare / Evaluare

Merger Fuziune

Minority interests Interese minoritare

Negative goodwill Fond comercial negativ

Net income Venitul net

Net realisable value Valoare realizabila neta

Non-current Pe termen lung

Non current assets Active imobilizate

Non current liabilities Datorii pe termen lung

Obligation Obligatie

Obsolescence Uzura morala

Obsolescence allowances on inventories Reduceri pentru deprecierea stocurilor

Off-balance-sheet items Elemente extrabilantiere

Offsetting Compensare

On balance sheet items Elemente bilantiere

Operating activities Activitati de exploatare

Operating costs Cheltuieli de exploatare

Operating profit Profit din exploatare

Operating income Venituri din exploatare

Ordinary activities Activitati curente


6/8



Outstanding shares Actiuni in circulatie

Payables Datorii

Percentage of completion method Metoda gradului de finalizare

Performance Performanta

Present value Valoare actualizata

Presentation Prezentare

Proceeds Incasari

Property, plant and equipment Terenuri si mijloace fixe

Provision Provizion

Provision for taxes payable Provizioane pentru impozite de platit

Prudence Prudenta

Realisable value Valoare realizabila

Receivables Creante

Recognition Recunoastere

Recognition criteria Criterii de recunoastere

Reconciliation Reconciliere

Recoverable amount Valoare recuperabila

Related party disclosures Prezentarea informatiilor privind partile afiliate

Related party transactions Tranzactii cu partile afiliate

Relevance Relevanta

Reporting currency Moneda de raportare

Reporting date Data raportarii

Reporting on a net basis Raportarea pe baza valorilor nete

Reporting period Perioada de raportare

Reportable segment Segment de raportare

Research and development costs Cheltuieli de cercetare si dezvoltare

Reserves Rezerve

Residual value Valoare reziduala

Restatement Retratare

Retained earnings Rezultat reportat

Retirement benefit plans Fonduri de pensii

Return on investments Rentabilitatea investitiilor


7/8



Revaluation reserve Rezerve din reevaluare

Revaluation surplus Surplus din reevaluare

Reversal of items Reluarea elementelor

Revenue Venituri

Sales Vanzari

Selling costs Costuri de vanzare

Set-off A compensa

Share capital Capital social

Share premium Prime de capital

Share split Divizarea actiunilor

Share warrant Optiune pe actiuni

Shareholders equity Capitaluri proprii

Shareholders interest Interesul actionarilor

Subsidiary Filiala

Substance over form Prevalenta economicului asupra juridicului

Tax base of an asset or liability Baza de impozitare a unui activ sau obligatii

Tax expense Cheltuiala cu impozitul pe profit

Tax income Venit fiscal

Tax liability Obligatie fiscala

Tax loss carry forward Reportarea pierderii fiscale

Tax on income Impozit pe profit

Taxable profit Profit impozabil

Temporary difference Diferenta temporara

Timeliness Oportunitate

Timing differences Diferente temporale

Title to assets Titlul de proprietate asupra activelor

Trade liabilities Obligatii comerciale

Trade receivables Creante comerciale

Transactions and other events Tranzactii si alte evenimente

Treasury stocks Actiuni proprii

True and fair view/fair presentation Imagine fidela/ prezentare fidela

Trust activities Activitati de administare a activelor


8/8



Valuation allowances Reduceri de valoare

Trustee Administrator de active

Working capital Fond de rulment

Write-down on an item by item basis Reducerea valorii contabile element cu element

lista termenilor cheie utilizati la traducerea in limba română a standardelor internationale de...

Documents