Documente Academic
Documente Profesional
Documente Cultură
Engleza Contabilitate
Engleza Contabilitate
net assets
net worth
activ net real
equity capital
activ pe termen lung
long-term asset
activ privind impozitul amanat
deferred tax asset
activ total
total assets
baza de impozitare a unui activ sau obligatii
tax base of an asset or liability
cont de activ
asset account
cont de regularizare activ/pasiv
asset-liability adjustment account
conturi de pasiv corespondente unui cont de activ
contra-asset accounts
debitori scosi din activ, urmariti in continuare
receivables written off but still followed up
decontari din operatii in participatie - activ
transactions related to joint operations - asset
descresteri ale activului net
decreases in net assets
diferente de conversie - activ
foreign exchange differences - assets
inregistrat drept activ
capitalized
operatiuni in activ
lending business
a reduce valoarea contabila a unui activ
(to) write down
sold activ
positive balance
active
assets
active circulante lichide
short-term liquid assets
active circulante nete
net current assets
active circulante totale
total current assets
active corporale
tangible assets
active corporale in curs
tangible assets in course of construction
active corporale mobile
moveable tangible assets
active corporale mobile neregasite in capitolele anterioare
other moveable tangible assets
active corporale nete
tangible net assets
active corporale pe termen lung
tangible long-term assets
active corporale si necorporale
tangible and intangible assets
active curente nete
net current assets
active curente totale
total current assets
active de exploatare
operating assets
active epuizabile
wasting assets
active fictive
fictitious assets
active financiare
financial assets
active fixe
fixed assets
active fixe corporale
tangible fixed assets
plant and equipment
active fixe financiare
investment assets
active imobilizate
fixed assets
non-current assets
capital assets
active in afara bilantului
off-balance sheet assets
active lichide
available assets
available funds
funds available for payment
liquid assets
active necorporale
intangible assets
intangibles
a face afaceri
(to) do business
a avea succes in afaceri
(to be in the) black
activitatea de afaceri
business operations
afaceri care nu sunt organizate ca societate cu personalitate juridica
unincorporated business
afaceri nostro
nostro business
calatorie de afaceri
business travel
cheltuieli de afaceri
business expenses
cifra neta de afaceri
net turnover
costul de a face afaceri
cost of doing business
cursul normal al afacerilor
normal course of business
deduceri de afaceri permise conform legislatiei fiscale
allowable business deductions under the tax laws
mediu de afaceri
business community
operatiuni de afaceri
business operations
oportunitate de afaceri
business opportunity
plan de afaceri
business plan
business project
practica de afaceri
business proceedings
profituri din afaceri care nu sunt organizate ca societate cu personalitate juridica
unincorporated business profits
proiect de afaceri
business plan
business project
secret de afaceri
business secret
trade secret
tranzactie de afaceri (tranzactie comerciala)
business transaction
venituri din subventii de exploatare aferente cifrei de afaceri
revenues from subsidies related to the turnover
amortizare
allowance for depreciation
amortisation (termen folosit numai pentru imobilizari necorporale)
amortization (termen folosit numai pentru imobilizari necorporale)
depreciation
redemption
amortizare a resursei naturale
depletion
amortizare accelerata
accelerated amortization
accelerated depreciation
amortizare acumulata
accumulated depreciation
accumulated amortization (termen folosit numai pentru imobilizari necorporale)
accumulated depletion (termen folosit numai pentru resurse naturale)
amortizare completa
write off
write-off
amortizare cumulata
accumulated depreciation
amortizare dublu-regresiva
double-declining balance depreciation
amortizare liniara
straight line depreciation
straight-line depreciation
straight-line method of depreciation
amortizare prin metoda procentajului dublu din sold
double-declining balance depreciation
amortizare progresiva
increasing charge depreciation
progressive depreciation
amortizare regresiva dubla
double-declining balance depreciation
cont de amortizare acumulata
accumulated depreciation account
fonduri de amortizare
sinking fund
metoda de amortizare
depreciation method
method of depreciation
metoda liniara (de amortizare)
straight-line method
metoda liniara de amortizare
straight-line depreciation method
straight-line method of depreciation
metoda ratei de amortizare variabile
customer accounts
individual customers' accounts
conturi analitice ale furnizorilor
individual creditors' accounts
registru analitic
subsidiary ledger
subsidiary file
registru de conturi analitice
subsidiary book of account
conturi analitice ale clientilor
customer accounts
individual customers' accounts
conturi analitice ale furnizorilor
individual creditors' accounts
registru de conturi analitice
subsidiary book of account
anual
annual
yearly
aprobarea bilantului anual
adoption of the annual accounts
approval of the annual financial statements
audit anual
annual audit
bilant anual
annual balance sheet
bugete anuale
annual budgets
cifra de afaceri anuala
annual turnover
control anual
annual audit
conturi anuale
annual accounts
documente contabile anuale
annual accounts
documente contabile anuale consolidate
consolidated accounts
consolidated financial statements
principiu de anualitate
accrual basis
accrual concept
raport anual
annual report
raport anual al grupului
group annual report
raport si conturi anuale
annual report and accounts
raportul anual al grupului
group's annual report
raportul anual catre actionari
annual report to stockholders
rata anuala a amortizarilor
annual depreciation charge
annual rate of depreciation
provisions for depreciation
rentabilitate anuala
annual return
rulaj anual al activelor
asset turnover ratio
venit anual
annual income
audit
audit
a audita
(to) audit
audit anual
annual audit
audit extern
external audit
audit general
completed audit
general audit
complete audit
audit intern
internal audit
audit legal
statutory audit
audit partial
partial audit
restricted audit
auditul conducerii
management audit
auditul managementului
management audit
baza de audit
audit trail
comisie de audit
audit committee
raport de audit
audit report
auditat
audited
auditor
auditor
auditor intern
internal auditor
auditor intern autorizat
certified internal auditor; CIA
auditor legal
statutory auditor
raport al auditorilor
audit report
auditor's report
raportul auditorilor
auditors' report
raportul auditorilor independenti
report of independent auditors
raportul auditorului
auditor's report
avans
advance (of money)
down payment
advance
advance payment
earnest
earnest money
a plati in avans
(to) pay in advance
avans de pre-emisiune
BAN
bond anticipation note
avans in numerar
cash advance
avans pe termen fix
fixed advance
cheltuieli platite in avans
prepaid expenses
cheltuieli efectuate in avans
prepaid expenses
cheltuieli in avans
prepaid expenses
cheltuieli in avans si venituri angajate
prepayments and accrued income
cheltuieli inregistrate in avans
prepaid expenses
deferred expenditure
cheltuieli inregistrate in avans cu impozitele
prepaid taxes
cheltuieli inregistrate in avans cu impozitele pe proprietate
prepaid property taxes
cheltuieli inregistrate in avans cu primele de asigurare
prepaid insurance
unexpired insurance
cheltuieli platite in avans
expenses paid in advance
conturi de venituri inregistrate in avans
unearned revenue accounts
fonduri banesti acordate in avans
imprest
garantie de restituire a avansului
advance payment guarantee
in avans
on account
navlu platit in avans
freight paid
freight prepaid
prepaid freight
advance freight
plata in avans
payment in advance
prepayment
advance payment
platibil in avans
payable in advance
platit in avans
paid in advance
prepaid
plati in avans
payments on account
plati in avans catre furnizori
advance payments to suppliers
payments on account in advance
plati primite in avans
advance payments received
payments received on account
taxe platite in avans
charges prepaid
expenses paid in advance
prepaid expenses
imprumut brut
gross borrowings
marja profitului brut
gross profit margin
metoda profitului brut
gross profit method
pret brut
gross price
pret brut de achizitie
gross purchase price
Produs Intern Brut
GDP
Gross Domestic Product
Produs Intern Brut la costurile factorilor de productie
GDP at factor cost
Gross Domestic Product at factor cost
Produs Intern Brut la pretul pietei
GDP at market prices
Gross Domestic Product at market prices
Produs Intern Brut la preturi constante
GDP at constant prices
Gross Domestic Product at constant prices
Produs National Brut
GNP
Gross National Product
Produs National Brut la pretul pietei
GNPmp
Gross National Product at market prices
profit brut
gross profit
income before income taxes
income before taxes
earnings before income taxes
pre-tax profit
profit brut din exploatare
gross profit
profit brut impozabil
taxable gross income
randament brut
gross yield
salarii brute
gross earnings
salariu brut
gross salary
gross pay
tonaj brut inregistrat
gross registered tonnage
total brut
gross amount
venit brut
gross income
venituri brute
gross income
gross earnings
vanzari brute
gross sales
buget
budget
buget de cheltuieli
expenditure budget (capital)
buget de exploatare
operating budget
buget de investitii
capital budget
buget de investitii in active imobilizate
capital budget
buget de lichiditati
cash budget
cash flow forecast
buget de productie
production budget
buget de publicitate
advertising budget
buget de venituri
revenue budget
buget de vanzari
sales budget
buget financiar
financial budget
buget general
master budget
buget pe o anumita perioada
period budget
buget principal
master budget
bugetar
budgetary
bugete anuale
annual budgets
bugete departamentale (bugete pentru departamentele unei organizatii)
departmental budgets
bugete pe un an
annual budgets
bugetul achizitiilor de materii prime si materiale
materials purchase budget
bugetul statului
state budget
treasury
bugetul statului, fonduri speciale si conturi asimilate
amounts payable to the state budget, special funds and similar accounts
care depaseste bugetul
over budget
centru de buget
budget center
cost prevazut in buget
budgeted cost
costul bunurilor vandute prevazut in buget
budgeted cost of goods sold
deficit bugetar
budget deficit
treasury deficit
director de buget
budget director
elaborarea bugetului/bugetelor
budgeting
exercitiu bugetar
budget year
formula bugetului flexibil
flexible budget formula
intocmirea bugetului/bugetelor
budgeting
obiectivul bugetului
budget's target
perioada de buget
budget period
peste buget
over budget
planificarea bugetului
budgeting
prevazut in buget
budgeted
vanzarile prevazute in buget
budgeted sales
a prevedea in buget
(to) budget for
alte creante privind bugetul statului
other claims receivable from the treasury
alte datorii fata de bugetul statului
other debts payable to the treasury
alte datorii si creante cu bugetul statului
other debts and claims with the treasury
aprobare a bugetului
budget clearance
alocatii bugetare
budgetary appropriations
bugetar
budgetary
bugetare participativa
participative budgeting
constrangeri bugetare
budget constraint
control bugetar
budgetary control
deficit bugetar
budget deficit
treasury deficit
exercitiu bugetar
budget year
previziuni bugetare
budget estimates
pret de revenire bugetara
budgeted cost
sistem de control bugetar
budgetary control system
surse de venituri bugetare
government's revenue
capital
capital
capital imobilizat
fixed capital
capital acumulat
earned capital
capital angajat
capital assets
fixed capital
capital autorizat
authorized capital
registered capital
capital circulant
circulating capital
floating capital
operating capital
trading capital
working capital
capital circulant net
net working capital
capital castigat din activitate
earned capital
capital de exploatare
working capital
capital de risc
venture capital
risk capital
capital de rulaj
circulating capital
floating capital
operating capital
trading capital
working capital
capital imobilizat
capital assets
fixed capital
capital imprumutat
borrowed capital
loan capital
capital in actiuni
capital stock US
equity-share capital
share capital UK
share capital
capital stock
capital initial
basic capital
beginning capital
initial capital
opening capital
seed capital
capital initial (referitor la credite)
principal
capital investit
capital assets
invested capital
fixed capital
capital legal
legal capital
capital neproductiv
assets not in use
unproductive capital
capital permanent
long-term capital
invested capital
capital propriu
equity ownership
owner's equity
owners' equity
equity
shareholders' equity
stockholders' equity
total equity
equity capital
net worth
capital propriu (al asociatilor)
partners' equity
capital propriu (mai multi proprietari)
owners' equity
capital propriu (un singur proprietar)
owner's equity
capital propriu nealocat
unallocated equity
capital propriu nerepartizat
unallocated equity
capital rezidual
residual equity
capital social
company capital
registered capital
share capital
contributed capital
capital stock
capital subscris
subscribed capital
capital subscris nevarsat
subscribed capital unpaid
subscribed capital called but not paid
subscribed and not paid-in share capital
capital subscris varsat
subscribed capital paid
subscribed and paid-in share capital
capital utilizat
capital employed
capital owned
capital varsat
paid-in capital
contributed capital
paid-up capital
capital si rezerve
capital and reserves
capitalul creditorilor
creditors' equity
capitalul propriu total
total shareholders' equity
total stockholders' equity
capitaluri febrile
hot money
capitaluri proprii
shareholders' equity
cheltuiala de capital
capital expenditure
cheltuieli privind activele cedate si alte operatii de capital
net value of assets disposed of and other capital transactions
cheltuieli privind operatiile de capital
capital transactions expenses
castig de capital
capital gain
castiguri de capital
capital gains
castiguri din operatiuni de capital
capital gains
castiguri nete din operatiuni de capital
net capital gain
cheltuieli cu amortizarea
depreciation expense
depreciation charge
cheltuieli cu amortizarile si provizioanele
depreciation and provisions expenses
cheltuieli cu amortizarile, provizioanele si ajustarea la inflatie
depreciation, provisions and adjustments for inflation expenses
cheltuieli cu asigurarile sociale, cu indicarea separata a celor legate de pensii
social security costs, with a separate indication of those relating to pensions
cheltuieli cu asigurarile si protectia sociala, cu mentionarea separata a celor referitoare la pensii
social security costs, with a separate indication of those relating to pensions
cheltuieli cu chiriile
rent expense
rental expenses
cheltuieli cu creante irecuperabile
uncollectible accounts expense
cheltuieli cu deplasari, detasari si transferari
travel expense
cheltuieli cu dobanzile
interest expense
interest charges
interest costs
cheltuieli cu forta de munca
labo(u)r costs
cost of labo(u)r
cheltuieli cu garantii [acordate]
warranty expense
cheltuieli cu impozite si taxe aferente statelor de salarii
payroll tax expense
cheltuieli cu impozitele, taxele si varsamintele asimilate
taxes, duties and similar expenses
cheltuieli cu impozitul pe profit
income tax expense
cheltuieli cu impozitul pe profit amanat
deferred tax expense
cheltuieli cu impozitul pe profit si alte impozite
income tax and other taxes
cheltuieli cu impozitul pe profitul curent
current income tax expense
cheltuieli cu impozitul pe salarii
taxes on salaries
cheltuieli cu intretinerea [mijloacelor fixe]
maintenance expense
cheltuieli cu intretinerea si reparatiile
maintenance and repair expenses
cheltuieli cu lucrarile si serviciile executate de terti
third party services expenses
cheltuieli cu materialele
supplies expense
cheltuieli cu materialele auxiliare
auxiliary materials expense
cheltuieli cu materialele consumabile
consumables expense
cheltuieli cu materii prime, materiale si marfuri
raw materials, materials and goods for resale expenses
cheltuieli cu materiile prime
raw materials expense
cheltuieli cu personalul
personnel expense(s)
staff costs
TVA colectata
output VAT
comercial
commercial
Comisia Natiunilor Unite pentru Dreptul Comercial International
UNCITRAL
United Nations Commission on International Trade Law
concesiuni, brevete, licente, marci comerciale si alte drepturi si valori similare
concessions, patents, licences, trademarks and similar rights and assets
concesiuni, brevete, licente, marci comerciale si alte drepturi si valori similare achizitionate
purchased concessions, patents, licences, trademarks and similar rights and assets
Consiliul International pentru Arbitraj Comercial
ICCA
International Council for Commercial Arbitration
contract comercial
trade contract
costuri de comercializare
marketing cost
selling costs
creante comerciale
trade receivables
trade debtors
accounts receivable
credit comercial
trade credit
creditori comerciali
trade creditors
datorii comerciale
trade creditors
debitori comerciali
trade debtors
dezechilibru comercial
imbalance of trade
trade gap
director comercial
commercial manager
discount comercial
trade discount
drept comercial
business law
commercial law
mercantile law
trade law
efect comercial
business paper
commercial paper
draft bill
instrument of commerce
note
trade bill
efect comercial purtator de dobanda
interest-bearing note
efect comercial refuzat la plata
dishonored note
embargo comercial
stoppage of trade
excedent comercial
trade surplus
factura comerciala
commercial invoice
fond comercial
goodwill
fond comercial negativ
negative goodwill
fond comercial obtinut in urma absorbtiei
goodwill from consolidation
legea societatilor comerciale
Companies Act
mostra comerciala
trade sample
provizioane pentru concesiuni, brevete, licente, marci comerciale si alte drepturi si valori similare
provisions for impairment of concessions, patents, licences, trademarks and similar rights and assets
provizioane pentru fondul comercial
provisions for impairment of goodwill
rabat comercial
trade discount
regulile uniforme de conduita privind schimbul de date comerciale prin teletransmisie
UNCID
Uniform Rules of Conduct for Interchange of Trade Data by Teletransmission
scrisoare de credit comerciala
commercial letter of credit
sectoare comerciale
trades
societate comerciala
company UK
corporation US
trading company
venture
corporation
company
commercial company
societate comerciala europeana
ECS
European Commercial Society
targ comercial
trade fair
transfer electronic de date comerciale prin retelele de comunicatii
TEDIS
Trade Electronic Data Interchange System
tratat comercial
commercial treaty
trade agreement
tratat comercial bilateral
bilateral trade agreement
bilateral trade treaty
tribunal comercial
commercial court
vas comercial
cargo ship
merchant vessel
vas comercial care face curse la cerere
general trader
tramp vessel
acord comercial
commercial treaty
trade agreement
acord de comercializare
marketing agreement
acreditiv comercial
commercial letter of credit
adaos comercial
gross margin
mark-up
adaosul comercial al comerciantului
trader's markups
agent comercial
commercial agent
mercantile agent
agent comercial auto-angajat
self-employed commercial agent
agent comercial care detine stocuri
agent carrying stock
amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale si altor drepturi si valori similare
amortisation of concessions, patents, licences, trademarks and similar rights and assets
amortizarea fondului comercial
amortisation of goodwill
asociatie comerciala
professional association
trade association
avantaj comercial
commercial advantage
balanta comerciala
balance of trade
trade balance
centru comercial
mall
cheltuieli de comercializare
selling expenses
cheltuieli privind materialele de comercializare
store supplies expense
cheltuieli privind salariile personalului de comercializare
store salaries expense
cod comercial uniform
UCC
Uniform Commercial Code
cod international de proceduri comerciale
international trade procedures
consolidat
consolidated
bilant consolidat
consolidated balance sheet
group balance sheet
consolidator
consolidator
groupage agent
cont de profit si pierdere consolidat
consolidated profit and loss account
consolidated income statement
cont de rezultate consolidat
consolidated income statement
documente contabile anuale consolidate
consolidated accounts
consolidated financial statements
situatii financiare consolidate
consolidated financial statements
cont
account
cont al bilantului de inchidere
balance sheet account
cont al unui client (la un magazin)
charge account US
cont analitic
subsidiary account
cont bancar
bank account
cont bancar al intreprinderii
business bank account
cont bancar curent al intreprinderii
business checking account
cont bancar pentru plata salariilor
payroll bank account
cont bancar personal
personal bank account
cont bilantier
on-balance sheet account
cont colectiv
control account
cont comun
joint account
joint venture account
cont corespondent
contra account
contra account UK
offset account
offset account US
cont cu destinatie speciala
earmarked account
cont curent
AC
account current
current account
checking account
drawing account
cont curent al asociatului
partners' current account
cont curent personal
personal checking account
cont de activ
asset account
cont de amortizare acumulata
accumulated depreciation account
cont de cecuri
check account
checking account
cheque account
cont de cheltuieli
cost account
cont de control
control account
controlling account
cont de datorii
liability account
cont de depozit
deposit account
cont de depozit bancar
banking deposit account
cont de diverse
sundries account
cont de economii
savings account
explanation
narrative
Federatia Internationala a Contabililor
International Federation of Accountants
functionar contabil
accounting clerk
inregistrare contabila
accounting entry
book entry
Institutul American al Contabililor Publici Autorizati
American Institute of Certified Public Accountants; AICPA
Institutul Contabililor de Gestiune
Institute of Management Accountants
invatamant contabil
accounting education
manager contabil
accounting manager
perioada contabila
accounting period
pierdere contabila
book loss
plan contabil
chart of accounts
plan contabil general
chart of accounts
codification of accounts
post contabil
item
practica contabila
accounting practice
principii ale contabilitatii
accounting principles
financial accounting standard
principiile contabile general acceptate/admise
GAAP
generally accepted accounting principles; GAAP
principiu contabil
accounting principle
accounting concept
principiul contabil de baza
fundamental accounting concept
problema exercitiului contabil
accounting period issue
profit contabil
accounting profit
accounting income
profit contabil conform principiilor contabile general admise
accounting income under generally accepted accounting principles
profit contabil inainte de impozit[are]
pretax accounting income
program de contabilitate
general ledger software
registru contabil
ledger
register book
registru contabil de inregistrare finala
accounting book of final entry
registru contabil de inregistrare primara (initiala)
book of first entry
book of original entry
revizie contabila
audit
revizor contabil
auditor
certified public accountant US
chartered accountant UK
sfarsitul exercitiului contabil
end of the accounting period
sistem contabil
accounting system
venit contabil
accounting income
activ contabil
total asset value
amortisment contabil
depreciation of assets
bilant contabil
balance sheet
ciclu contabil
accounting cycle
comisie de control contabil
audit committee
dari de seama contabile
accounting statements
dari de seama financiar-contabile de uz general
general-purpose financial statements
declaratii contabile
accounting statements
documente contabile anuale
annual accounts
documente contabile anuale consolidate
consolidated accounts
consolidated financial statements
efect cumulativ al modificarilor de metode contabile
cumulative effect of an accounting change
efecte ale modificarii metodelor contabile
effects of accounting changes
informatii contabile
accounting data
accounting information
modificare a politicilor contabile
change in accounting policies
politici contabile
accounting policies
principiile contabile general acceptate/admise
generally accepted accounting principles; GAAP
profit contabil conform principiilor contabile general admise
accounting income under generally accepted accounting principles
rata rentabilitatii contabile
accounting rate of return
reducerea valorii contabile element cu element
write-down on an item by item basis
registre contabile
account books
accounting books
books of account
registrele contabile [care alcatuiesc cartea mare]
accounting ledgers
reguli contabile specifice
accounting policies
contract
contract
convention
covenant
deed
contract comercial
trade contract
contract compensatoriu
offset contract
contract cu durata determinata
fixed-term contract
contract de agenturare
agency contract
contract de asigurare
contract of insurance
insurance contract
policy
contract de asigurare de cargo
cargo insurance contract
contract de asociere
articles of partnership
deed of partnership
partnership agreement
partnership deed
contract de cautiune
contract of guarantee
contract de constructii
construction contract
contract de distributie exclusiva
sole distributor contract
contract de imprumut
credit agreement
loan agreement
contract de licenta
licence contract
contract de navlosire
charter party
contract de navlosire cu echipaj
non-demise charter party
contract de navlosire fara echipaj
demise charter party
contract de punere in comun a rezultatelor
pooling arrangement
profit-pooling contract
contract de schimb la termen
forward exchange contracts
forward exchange deals
contract de societate
articles of association
articles of incorporation
contract de transport
contract of carriage
transport contract
contract de vanzare
sales agreement
sales contract
contract forward
forward contract
contract futures
futures contract
contract la cheie
turnkey contract
contract la termen
forward contract
contract la termen standardizat
futures contract
contract nescris
gentleman's agreement
gentlemen's agreement
contract public
public contract
contract scris
written contract
contract standard
standard contract
contract tip
standard contract
contractant
contractor
contracte la termen
futures
contract cost-plus
cost-plus contract
Contwood (codul unui contract-tip de navlosire)
Contwood (Charter Party Code Name)
Conventia CMR privind Contractul de Transport Rutier International
CMR
Convention on the contract for the international carriage of goods by road
Conventia 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 contract
garantie contractuala
contract bond
contract guarantee
Gastime (codul unui contract-tip de navlosire)
Gastime (charter party code name)
Gasvoy (codul unui contract-tip de navlosire)
Gasvoy (Charter Party code names)
Gencon (codul unui contract-tip de navlosire)
Gencon (Charter Party code name)
Genorecon (codul unui contract-tip de navlosire)
Genorecon (Charter Party code name)
Germancon North (codul unui contract-tip de navlosire)
Germancon North (Charter Party code name)
Grainvoy (codul unui contract-tip de navlosire)
Grainvoy (Charter Party code name)
Grainvoybill (codul unui conosament asociat unui contract-tip de navlosire)
Grainvoybill (Bill of Lading code name)
Hydrocharter (codul unui contract-tip de navlosire)
Hydrocharter (Charter Party code name)
incalcare a conditiilor contractuale esentiale
fundamental breach of contract
incalcare a contractului
breach of contract
incalcare a unei obligatii contractuale
breach
indeplinire a unui contract
fulfilment of a contract
management audit
management control
control de inventar
physical check
control extern
external audit
control financiar
financial control
control fiscal
inland revenue inspection UK
control incrucisat
cross-check
control intermediar al conturilor
interim audit
control monetar
monetary control
control valutar
exchange control
controlor de gestiune
comptroller
controlor extern
external auditor
controlul activitatii
controlling operations
controlul bilantului
balance sheet audit
controlul costurilor
cost control
controlul stocurilor
inventory control
stock control
controlul tranzactiilor
transaction audit
investitii de plasamente de control
controlling investment
lista de control
check list
lista de control a comenzilor de export
export order check list
participatie de control
controlling interest
preluare a controlului
acquisition
takeover
procedee stricte de control intern
sound internal control procedures
semn de control
checkmark
sistem de control bugetar
budgetary control system
total de control
control total
tranzit controlat
controlled transit
turn de control
control tower
stampila de control
hallmark
a controla
(to) control
costuri de vanzare
selling costs
costuri deductibile fiscal
tax-deductible costs
costuri directe cu forta de munca
direct labor costs
direct labour costs
costuri fixe
fixed costs
costuri generale
overhead cost
overheads
costuri generale de productie
factory overhead costs
costuri generale variabile
variable overhead cost(s)
costuri indirecte
indirect costs
costuri indirecte cu forta de munca
indirect labor costs
indirect labour costs
costuri indirecte de munca
indirect labor costs
indirect labour costs
costuri indirecte de productie
factory overhead costs
production overheads
costuri indirecte de productie standard
standard factory overhead cost
costuri periodice
recurrent cost
recurring cost
recurring costs
costuri semi-variabile
semi-variable costs
costuri standard
standard costs
costuri si venituri
costs and revenues
costurile exercitiului
period costs
a suporta costurile
(to) bear the cost
afectare a costurilor
cost assignment
analist de costuri
cost accountant
management accountant
credit
credit
loan
credit bancar
bank loan
credit comercial
trade credit
credit consumator
consumer credit
credit contra cesiune
assignment credit
credit cumparator
buyer credit
credit de consum
consumer credit
credit de exploatare
working capital credit
working credit
credit de investitii
capital investment loan
credit de scont
discount credit
credit de sudura
bridging finance
bridging loan
credit documentar
documentary credit
credit furnizor
supplier's credit
credit garantat
secured credit
secured loan
credit imobiliar
construction loan
credit in alb
blank credit
open credit
unsecured credit
credit ipotecar
mortgage
mortgage credit
credit ipotecar cu rata variabila
adjustable rate mortgage
ARM
credit ipotecar direct
direct mortgage loan
credit ipotecar indirect
indirect mortgage loan
credit lombard
collateral loan (USA)
lombard loan UK
credit mixt
mixed credit
credit negarantat
blank credit
open credit
unsecured credit
credit negociabil
negotiable credit
credit obligatar
bond financing
credit pe baza de depozit
loan on deposit
credit pe cautiune
bail credit
credit pe descoperit
current account credit US
overdraft UK
credit pe termen scurt
short credit
short-term loan
credit personal
personal credit
credit prin acceptare
acceptance credit
credit prin angajament
guarantee credit
credit prioritar
overriding credit
credit punte
bridging finance
bridging loan
credit reinnoibil
renewable credit
revolving credit
credit reinnoibil automat
evergreen credit
credit roll-over
roll-over credit
credit rotativ
renewable credit
revolving credit
credit sezonier
seasonal credit
credit standby
standby credit
creditarea contului
credit on account
crediting the account
creditat
credited
cumparare pe credit
credit purchase
term purchase
cumparari pe credit
purchases on credit
cumparator pe credit
credit customer
de creditat
to be credited
evaluarea riscurilor de credit
credit status investigation
inregistrare in creditul [unui cont]
credit entry
inregistrare pe credit
credit entry
credit
inregistrate drept credite/inregistrari pe credit
recorded as/by credits
limita de credit
credit limit
linie de credit
credit line
line of credit
linie de credit (stand-by)
credit line
line of credit
pe credit (despre inregistrari contabile)
on the credit side
plafon de credit
lending limit
politica de credit
credit policy
printr-un credit in
by crediting
protocol de credit
credit memorandum
rambursare anticipata (a unui credit)
prepayment
risc de credit
credit risk
scrisoare de credit
L/C
letter of credit
scrisoare de credit circulara
circular letter of credit
scrisoare de credit comerciala
commercial letter of credit
scrisoare de credit de calatorie
travellers' L/C
travellers' letter of credit
scrisoare documentara de credit
documentary letter of credit
termen de credit
credit term
vanzare pe credit
credit sale
a acorda un credit
(to) grant a credit
a credita
(to) credit
achizitii pe credit
purchases on credit
acord de credit
credit agreement
acord de credit incrucisat
swap agreement
banca de credit ipotecar
mortgage bank
card de credit
credit card
carte de credit
credit card
cerere de credit (bancar)
loan application
coloana credit
credit column
cooperativa de credit
credit co-operative
credit union
creditarea contului
credit on account
crediting the account
nota de creditare
credit note
credit memorandum
prin creditarea
by crediting
credite bancare externe garantate de banci
foreign banks loans guaranteed by banks
credite bancare externe garantate de stat
foreign banks loans guaranteed by the state
rulaj creditor
credit footing
sold creditor
credit balance
creditori
creditors
creditori comerciali
trade creditors
creditori diversi
sundry creditors
creditori: sume ce devin scadente si platibile in termen de un an
creditors: amounts becoming due and payable within one year
creditori: sume ce devin scadente si platibile intr-o perioada mai mare de un an
creditors: amounts becoming due and payable after more than one year
clienti - creditori
advance payments from customers
alti creditori, incluzand taxe si impozite si asigurarile sociale
other creditors including tax and social security
debitori si creditori diversi
sundry debtors and creditors
curs
price
rate
course
curs al actiunilor
share price
curs bursier
share list
curs de aplicatie
marrying price
curs de cumparare
bid price
curs de deschidere
opening price
curs de emisiune
issue price
curs de inchidere
closing price
curs de inventar
inventory rate
curs de schimb
exchange rate
rate of exchange
curs de schimb istoric
historical rate of exchange
curs de schimb la data tranzactiei
historical exchange rate
curs de tranzactie
trading price
curs forward
forward rate
curs intervalutar (paritate intre doua devize prin raportare la o a treia)
cross rate
curs la termen
forward rate
curs la vedere (spot)
spot rate
curs mediu
mean price
middle market price
debitori diversi
sundry debtors
debitori scosi din activ, urmariti in continuare
receivables written off but still followed up
debitori solidari
joint and several debtors
debitori si creditori diversi
sundry debtors and creditors
furnizori - debitori
advance payments to suppliers
pierderi datorate debitorilor
losses on receivables
pierderi din creante si debitori diversi
bad debts written off
pierderi din debitori diversi
losses on sundry debtors
provizioane pentru deprecierea creantelor - debitori diversi
provisions for doubtful sundry debtors
venituri din creante reactivate si debitori diversi
bad debts written off and subsequently collected
declaratie
declaration
statement
declaratie de dividende
declaration of dividends
dividend announcement
declaratie de export
export declaration
declaratie de export a expeditorului
shipper's export declaration
declaratie de import
import declaration
declaratie de impozit
tax return
declaratie de interes
declaration of interest
declaratie de intrare
bill of entry
inwards entry
declaratie de profit
income statement
statement of income
declaratie de profit si pierdere
P&L statement
profit and loss statement
declaratie de profituri
statement of earnings
declaratie de TVA
VAT return
declaratie de venit
income tax return
income statement
declaratie de venit global
individual tax return
declaratie eronata intentionata
wilful misrepresentation
declaratie financiara
financial statement
declaratie fiscala
tax return
tax-deductible charges
cheltuieli deductibile in scopuri legate de impozitare
deductible expenses for tax purposes
cheltuieli nedeductibile
disallowed deductions
non-allowable charges
non-deductible expenses
costuri deductibile fiscal
tax-deductible costs
dobanda
interest
dobanda activa
interest earned
dobanda acumulata
accrued interest
dobanda aferenta creantelor legate de interesele de participare
accrued interest on receivables related to associates
dobanda aferenta imprumuturilor acordate pe termen lung
accrued interest on long term loans
dobanda aferenta sumelor datorate de filiale
accrued interest on amounts owed by subsidiaries
dobanda bancara
bank interest
dobanda bruta
gross interest
dobanda capitalizata
accrued interest
dobanda compusa
compound interest
dobanda creditoare
interest earned
dobanda legala
legal interest
dobanda negativa
interest charge
negative interest
dobanda neta
net interest
dobanda pentru intarziere
default interest
interest for delay
dobanda platibila
interest payable
dobanda simpla
ordinary interest
simple interest
dobanda unui efect de comert
interest on a note
dobanda variabila
variable rate
variable rate of interest
cambie purtatoare de dobanda
interest-bearing note
cambii nepurtatoare de dobanda
non-interest-bearing notes
cost, asigurare, navlu, comision si dobanda
cost, insurance, freight commission and interest
cost, asigurare, navlu, dobanda si comision de schimb
cost, insurance, freight, interest and exchange
efect comercial purtator de dobanda
interest-bearing note
efecte comerciale nepurtatoare de dobanda
non-interest-bearing notes
imprumut cu dobanda fixa
fixed interest-rate loan
fixed-rate loan
imprumut cu dobanda redusa
low interest-rate loan
soft loan
obligatiune cu dobanda flotanta
floating rate bond
floating rate note
obligatiune cu dobanda variabila
variable-rate bond
perioada de dobanda
interest period
dobanzi - conturi asociati
interest on shareholders' current accounts
dobanzi aferente altor creante imobilizate
accrued interest on other long term receivables
dobanzi aferente altor imprumuturi si datorii asimilate
accrued interest on other loans and similar debts
dobanzi aferente creantelor imobilizate
accrued interest on long-term debtors
dobanzi aferente creditelor bancare pe termen lung
accrued interest on long term bank loans
dobanzi aferente creditelor bancare pe termen lung si mediu
accrued interest on long and medium term bank loans
dobanzi aferente creditelor bancare pe termen scurt
accrued interest on short term bank loans
dobanzi aferente datoriilor legate de participatii
accrued interest on debts relating to investments
dobanzi aferente decontarilor in cadrul grupului
accrued interest on settlements within the group
dobanzi aferente imprumuturilor din emisiunea de obligatiuni
interest payable on debenture loans
dobanzi aferente imprumuturilor din emisiuni de obligatiuni
accrued interest on debenture loans
dobanzi aferente imprumuturilor si datoriilor asimilate
accrued interest on loans and similar debts
dobanzi de incasat
interest receivable
accrued interest receivable
dobanzi de platit
interest payable
accrued interest payable
dobanzi de platit si cheltuieli similare
interest payable and similar charges
dobanzi la obligatiuni si titluri de plasament
accrued interest on debentures and short term investments
a plati dobanzile unei datorii
(to) service a debt
acumulare a dobanzilor
accretion
alte dobanzi de incasat si venituri similare
other interest receivable and similar income
asociati - dobanzi la conturi curente
accrued interest on shareholders' current accounts
cheltuieli cu dobanzile
interest expense
interest charges
interest costs
cheltuieli privind dobanzile
interest expense
interest charges
interest payable charges
interest costs
cheltuieli privind dobanzile si alte cheltuieli similare
interest payable and similar charges
rata de baza a dobanzii
prime lending rate
prime rate
basic rate
rata de piata a dobanzii
market interest rate
rata dobanzii
interest rate
rate of interest
rata dobanzii interbancare
interbank rate
rata dobanzii nominale
nominal interest rate
rata efectiva a dobanzii
effective interest rate
rata fixa a dobanzii
fixed interest rate
rata minima a dobanzii
minimum lending rate
MLR
rata reala a dobanzii
real interest-rate
real rate
rate ridicate ale dobanzilor
high interest rates
rate scazute ale dobanzilor
low interest rates
risc de pierdere din rata dobanzii
interest rate risk
venituri din dobanzi
interest earned
interest income
venituri din dobanzi si alte venituri similare
other interest receivable and similar income
exceptional
extraordinary
contract exceptional
one-off contract
profit exceptional
windfall profit
venituri exceptionale
extraordinary revenues
extraordinary income
venituri si cheltuieli exceptionale
extraordinary income and expenditure
active de exploatare
operating assets
activitate de exploatare
ordinary operations
activitati curente de exploatare
operating activities
Inland Revenue
internal revenue service
IRS US
an financiar
tax year
financial year
accounting year
accounting period
fiscal period
analiza rapoartelor financiare
financial statement analysis
buget financiar
financial budget
cheltuieli aferente exercitiului financiar curent dar care se vor plati in exercitiul/exercitiile viitoare
accrued expenses
accrued charges
accruals
Comisia Standardelor de Contabilitate Financiara; FASB
Financial Accounting Standards Board; FASB
consilier financiar
financial adviser
contabil financiar
financial accountant
contabilitate financiara
financial accounting
control financiar
financial control
Corporatia Financiara Internationala
International Finance Corporation
datorii angajate, sold la inceputul [exercitiului financiar]
beginning accrued liabilities
director financiar
financial vice president
document financiar
financial document
efect financiar
finance bill
exercitiu financiar
tax year
accounting period
accounting year
financial year
fiscal period
fiscal year
interes financiar
financial interest
interes financiar direct
direct financial interest
interes financiar indirect
indirect financial interest
intermediar financiar
financial intermediary
istoric financiar
financial record
leasing financiar
finance lease
operatiuni de sfarsit de an financiar
closing procedures
year end procedures
pasive angajate, sold la inceputul [exercitiului financiar]