Termeni Contabili Romana Engleza

anuaI annual
yearly
aprobarea biIantuIui anuaI adoption of the annual accounts
approval of the annual financial statements
audit anuaI annual audit
biIant anuaI annual balance sheet
bugete anuaIe annual budgets
cifra de afaceri anuaIa annual turnover
controI anuaI annual audit
conturi anuaIe annual accounts
documente contabiIe anuaIe annual accounts
documente contabiIe anuaIe consoIidate consolidated accounts
consolidated financial statements
principiu de anuaIitate accrual basis
accrual concept
raport anuaI annual report
raport anuaI aI grupuIui group annual report
raport si conturi anuaIe annual report and accounts
raportuI anuaI aI grupuIui group's annual report
raportuI anuaI catre actionari annual report to stockholders
rata anuaIa a amortizariIor annual depreciation charge
annual rate of depreciation
provisions for depreciation
rentabiIitate anuaIa annual return
ruIaj anuaI aI activeIor asset turnover ratio
venit anuaI annual income
amortizare allowance for depreciation
amortisation (termen folosit numai pentru imobilizari necorporale)
amortization (termen folosit numai pentru imobilizari necorporale)
depreciation
redemption
amortizare a resursei naturaIe depletion
amortizare acceIerata accelerated amortization
accelerated depreciation
amortizare acumuIata accumulated depreciation
accumulated amortization (termen folosit numai pentru imobilizari necorporale)
accumulated depletion (termen folosit numai pentru resurse naturale)
amortizare compIeta write off

amortizare cumuIata accumulated depreciation
amortizare dubIu-regresiva double-declining balance depreciation
amortizare Iiniara straight line depreciation
straight-line depreciation
straight-line method of depreciation
amortizare prin metoda procentajuIui dubIu din soId double-declining balance depreciation
amortizare progresiva increasing charge depreciation
progressive depreciation
amortizare regresiva dubIa double-declining balance depreciation
cont de amortizare acumuIata accumulated depreciation account
fonduri de amortizare sinking fund
metoda de amortizare depreciation method
method of depreciation
metoda Iiniara (de amortizare) straight-line method
metoda Iiniara de amortizare straight-line depreciation method
straight-line method of depreciation
metoda ratei de amortizare variabiIe variable charge approach
metoda regresiva de amortizare declining balance depreciation
reducing balance method
reducing installment system
metode acceIerate (de amortizare) accelerated methods
pe baza [de amortizare] Iiniara on a straight-line basis
perioada de amortizare a investitiei payback period
rata Iiniara [de amortizare] straight-line rate
amortizari privind imobiIizariIe depreciation of non-current assets
amortizari privind imobiIizariIe corporaIe depreciation of tangible assets
amortizari privind imobiIizariIe necorporaIe amortisation of intangible assets
cheItuieIi cu amortizariIe si provizioaneIe depreciation and provisions expenses
cheItuieIi cu amortizariIe, provizioaneIe si ajustarea Ia infIatie depreciation, provisions and
adjustments for inflation expenses
rata amortizarii depreciation charge
depreciation expense
depreciation rate
rate of depreciation
rata anuaIa a amortizariIor annual depreciation charge
annual rate of depreciation
amortizarea cheItuieIiIor de cercetare si dezvoItare depreciation of R&D costs
amortizarea cheItuieIiIor de constituire amortisation of formation expenses
amortisation of set-up costs
amortizarea cheItuieIiIor de dezvoItare amortisation of development costs
mijIoace fixe capital assets
fixed assets
mijIoace fixe Iuate cu chirie leased fixed assets
leased tangible assets
amortizarea aferenta graduIui de neutiIizare a mijIoaceIor fixe depreciation relating to
excess capacity of fixed assets
cheItuieIi cu intretinerea [mijIoaceIor fixe] maintenance expense
grad de neutiIizare a mijIoaceIor fixe excess capacity of fixed assets
investitie in mijIoace fixe real investment
reevaIuare a mijIoaceIor fixe revaluation of fixed assets
terenuri si mijIoace fixe property, plant and equipment
imobiIizari capital assets
non-current assets
fixed assets
long-term assets
imobiIizari corporaIe tangible assets
tangible fixed assets
tangible non-current assets
tangible long-term assets
property, plant and equipment
imobiIizari corporaIe in curs tangible assets in course of construction
tangible assets in progress
imobiIizari corporaIe nete (dupa scaderea amortizarii acumulate) property, plant and
equipment, net
imobiIizari necorporaIe intangible assets
intangibles
aIte imobiIizari corporaIe other tangible assets
aIte imobiIizari necorporaIe other intangible assets
imobiIizari corporaIe si necorporaIe tangible and intangible assets
imobiIizari in curs fixed assets under construction
non-current assets in progress
fixed assets in progress
imobiIizari fizice plant and equipment
imobiIizari necorporaIe in curs intangible assets in progress
imobiIizari financiare financial assets
financial fixed assets
financial non-current assets
investment assets
imobiIizari financiare sub forma de interese de participare investments in associates
provizioane pentru aIte imobiIizari necorporaIe provisions for impairment of other intangible
assets
provizioane pentru deprecierea aItor imobiIizari corporaIe
provisions for impairment of other tangible assets
provizioane pentru deprecierea imobiIizariIor
provisions for impairment of fixed assets
provisions for impairment of non-current assets
provizioane pentru deprecierea imobiIizariIor financiare
provisions for impairment of financial fixed assets
provizioane pentru deprecierea imobiIizariIor necorporaIe
provisions for impairment of intangible assets
registruI de imobiIizari capital expenditure register
titIuri detinute ca imobiIizari investments held as fixed assets
totaI imobiIizari corporaIe total property, plant and equipment
venituri din imobiIizari financiare revenues from long term financial investments
venituri din imobiIizari financiare cedate revenues on disposal of long term financial
investments
venituri din productia de imobiIizari own work capitalised
venituri din productia de imobiIizari corporaIe capitalised costs of tangible non-current
assets
venituri din productia de imobiIizari necorporaIe capitalised costs of intangible non-current
assets
venituri din provizioane pentru deprecierea imobiIizariIor
revenues from provisions for depreciation of fixed assets
reversal of impairment losses on non-current assets
venituri din provizioane pentru deprecierea imobiIizariIor financiare
reversal of impairment losses on financial non-current assets
amortizarea aItor imobiIizari corporaIe depreciation of other tangible assets
amortizarea aItor imobiIizari necorporaIe amortisation of other intangible assets
avansuri acordate pentru aIte imobiIizari corporaIeadvance payments for other tangibleassets
avansuri acordate pentru imobiIizari corporaIe advance payments for tangible non-current
assets
avansuri acordate pentru imobiIizari necorporaIe advance payments for intangible non-
current assets
cheItuieIi de expIoatare privind amortizarea imobiIizariIor
operating expenses related to depreciation of fixed assets
operating expenses related to depreciation of non-current assets
cheItuieIi de expIoatare privind provizioaneIe pentru deprecierea imobiIizariIor
impairment losses on non-current assets
operating expenses related to provisions for depreciation of fixed assets
cheItuieIi exceptionaIe privind amortizarea imobiIizariIor
extraordinary expenses related to depreciation of fixed assets
cheItuieIi financiare privind provizioaneIe pentru deprecierea imobiIizariIor financiare
impairment losses on financial non-current assets
conturi de imobiIizari fixed assets accounts
non-current assets accounts
long-term assets accounts
registruI inventar annual accounts book
inventar inventory
stock-taking
inventar materiaI physical inventory
inventar permanent perpetual inventory system
continuous inventory
inventariere fizica physical inventory
inventarierea stocuriIor inventory count
stock-taking
materiaIe de natura obiecteIor de inventar materials in the form of small inventory
obiecte de inventar working inventory
obiecte de inventar Ia terti working inventory at third parties
provizioane pentru deprecierea materiaIeIor de natura obiecteIor de inventar provisions for
write-down of materials in the form of small inventory
provizioane pentru deprecierea obiecteIor de inventar provisions for impairment of working
inventory
scoatere din inventar write-off
uzura obiecteIor de inventar wear and tear of working inventory
vaIoare de inventar inventory value
cheItuieIi privind materiaIeIe de natura obiecteIor de inventar expenses related to materials
in the form of small inventory
cheItuieIi privind obiecteIe de inventar working inventory expenses
diferente de pret Ia obiecte de inventar price differences on working inventory
inventariere fizica physical inventory
inventarierea stocuriIor inventory count
stock-taking
anaIitic subsidiary
contabiIitate anaIitica de expIoatare cost accounting
contabiIitate accounting
accountancy
uneori bookkeeping
contabiIitate autonoma self-balancing accounting
use of detail ledgers
contabiIitate confidentiaIa confidential accounting
contabiIitate de angajament accrual accounting
contabiIitate de angajamente accruals basis of accounting
contabiIitate de casa cash accounting
contabiIitate de gestiune management accounting
management accountancy
contabiIitate de infIatie inflation accounting
contabiIitate de responsabiIitate responsibility accounting
contabiIitate financiara financial accounting
contabiIitate generaIa financial accounting
uniform accounting
contabiIitate guvernamentaIa government accounting
contabiIitate in partida dubIa double-entry accounting
double-entry bookkeeping
contabiIitate in partida simpIa single entry bookkeeping
contabiIitate informatizata computerised book-keeping
contabiIitate integrata integrated accounting
integrated cost accounting
contabiIitate internationaIa international accounting
contabiIitate pe baza de dobandire de drepturi si asumare de angajamente accrual
accounting
contabiIitate pe baza de numerar cash basis of accounting
contabiIitate pe foi voIante loose-leaf accounting
contabiIitate pIurimonetara multiple currency accounting
contabiIitate privata individual ledgers
private accounting
contabiIitate pubIica public accounting
contabiIitatea amortizariIor depreciation accounting
contabiIitatea costuriIor cost accounting
cost accountancy
contabiIitatea costuriIor curente current cost accounting
current cost accounting; CCA
contabiIitatea imobiIizariIor capital expenditure register
contabiIitatea organizatiiIor non-profit not-for-profit accounting
contabiIitatea profitabiIitatii profitability accounting
contabiIitatea saIariiIor payroll accounting
payroll record
wages-salaries record
contabiIitatea titIuriIor de vaIoare custody account bookkeeping
contabiIitatea venituIui nationaI national income accounting
IAS (standard internationaI de contabiIitate) AS
IAS (standarde internationaIe de contabiIitate) AS
pachet [de programe] de contabiIitate general ledger accounting package
program de contabiIitate general ledger software
cont account
conturi accounts
cont anaIitic subsidiary account
conturi anaIitice aIe cIientiIor customer accounts
individual customers' accounts
conturi anaIitice aIe furnizoriIor individual creditors' accounts
conturi anuaIe annual accounts
conturi biIantiere balance sheet accounts
cIasa de conturi account category
category of accounts
class of accounts
cont anaIitic subsidiary account
cont sintetic control account
controlling account
cont de activ asset account
cont de pasiv liability account
cont biIantier on-balance sheet account
cont debitor bank overdraft
overdrawn account
debitori debtors
debitor debtor
borrower
debitori comerciaIi trade debtors
debitori diversi sundry debtors
debitori si creditori diversi sundry debtors and creditors
furnizori - debitori advance payments to suppliers
ruIaj debitor debit footing
totaI sume debitoare total debits
soId debitor debit balance
inregistrare pe debit debit entry
debit
inregistrate drept debite/inregistrari pe debit recorded as/by debits
intrare pe debit debit entry
pe debit on the debit side
tranzactie de debit debit transaction
cIienti debitori accounts receivable
coIoana ,debit" debit column
de debitat to be debited
debitare a contuIui debiting the account
debitat debited
decIaratie de debit borrower's note
dobanzi debitoare interest paid
inregistrare in debituI [unui cont] debit entry
tara debitoare debtor nation
aIti debitori other debtors
cIienti debitori accounts receivable
debitori din amenzi si penaIitati pretinse receivables from penalties and fines claimed
debitori scosi din activ, urmariti in continuare receivables written off but still followed up
debitori soIidari joint and several debtors
pierderi datorate debitoriIor losses on receivables
pierderi din creante si debitori diversi bad debts written off
pierderi din debitori diversi losses on sundry debtors
provizioane pentru deprecierea creanteIor - debitori diversi provisions for doubtful sundry
debtors
venituri din creante reactivate si debitori diversi bad debts written off and subsequently
collected
creditarea contuIui credit on account
crediting the account
creditat credited
de creditat to be credited
inregistrare in credituI [unui cont] credit entry
inregistrare pe credit credit entry
credit
pe credit (despre inregistrari contabile) on the credit side
credit furnizor supplier's credit
cont din cartea mare ledger account
inchiderea conturiIor year end closing
year end closure
note Ia conturi notes on the accounts
pIan de conturi chart of accounts
codification of accounts
aIte conturi sundry accounts
aIte conturi in afara biIantuIui other off-balance sheet accounts
casa si conturi Ia banci cash at bank and in hand
cash at bank and on hand
cIienti si conturi asimiIate customers and similar accounts
cont aI biIantuIui de inchidere balance sheet account
cont aI unui cIient (Ia un magazin) charge account
US
cont bancar bank account
cont bancar aI intreprinderii business bank account
cont bancar curent aI intreprinderii business checking account
cont bancar pentru pIata saIariiIor payroll bank account
cont bancar personaI personal bank account
cont coIectiv control account
cont comun joint account
joint venture account
cont cu destinatie speciaIa earmarked account
cont corespondent contra account
contra account
UK
offset account
offset account
US
cont curent AC
account current
current account
checking account
drawing account
cont curent aI asociatuIui partners' current account
cont curent personaI personal checking account
cont detaIiat detailed account
overdrawn account
cont descoperit bank overdraft
overdrawn account
a avea contuI creditor (to be in the) black
a avea contuI descoperit (to be in the) red
cont de amortizare acumuIata accumulated depreciation account
cont de cecuri check account
checking account
cheque account
cont de cheItuieIi cost account
cont de venituri revenue account
cont de controI control account
controlling account
cont de datorii liability account
cont de depozit deposit account
conturi de depozit savings accounts
conturi de economii savings accounts
cont de depozit bancar banking deposit account
cont de diverse sundries account
cont de expIoatare generaIa trading account
cont de gestiune a trezoreriei cash management account
cont de Iichidare settlement account
cont de profit si pierdere profit and loss account
profit and loss statement
P&L statement
income statement
statement of earnings
statement of income
operating statement
cont de profit si pierdere consoIidat consolidated profit and loss account
consolidated income statement
cont de reguIarizare adjustment accounts
cont de reguIarizare a dividendeIor dividend equalisation account
cont de reguIarizare activ/pasiv asset-liability adjustment account
cont de retrageri withdrawals account
drawing account
cont de saIarii payroll account
salary account
cont de trezorerie cash account
cont de virament giro account
cont de viramente cu banca nationaIa clearing account with the National Bank
a depune (bani) in cont (to) deposit
a inregistra intr-un cont (prin transfer dintr-un jurnal) (to) post
a soIda un cont (to) settle an account
cec pIatibiI in cont account only check
collection only cheque
conturi curente Ia banci cash at bank
conturi de active imobiIizate long-term assets accounts
conturi de amortizari allowance for depreciation
conturi de capitaI propriu owner's equity accounts
stockholders' equity accounts
conturi de capitaIuri capital accounts
conturi de cheItuieIi expense accounts
conturi de datorii restante past-due accounts
conturi de gestiune management accounts
cont de materiaIe supplies account
conturi de produse in curs de executie work in process inventory accounts
conturi de produse in curs de fabricatie work in process inventory accounts
conturi de reguIarizare accruals
conturi de reguIarizare si asimiIate accruals and similar accounts
conturi de venituri revenue accounts
conturi de venituri inregistrate in avans unearned revenue accounts
conturi de venituri si cheItuieIi revenue and expense accounts
conturi Ia banci cash at bank
bank accounts
conturi Ia banci in Iei cash at bank in lei
conturi Ia banci in vaIuta cash at bank in foreign currencies
conturi reprezentate in contuI de profit si pierdere income statement accounts
conturi anaIitice aIe cIientiIor customer accounts
individual customers' accounts
contuI produse in curs de fabricatie fara soId initiaI no beginning work in process inventory
contuI ,stocuri de productie in curs de executie" work in progress inventory account
conturi de produse in curs de executie work in process inventory accounts
conturi de produse in curs de fabricatie work in process inventory accounts
conturi de stocuri si productie in curs de executie inventories and work in progress
Curtea de Conturi audit office
court of auditors
registre de contabiIitate accounting books
account books
books of account
registru anaIitic subsidiary ledger
subsidiary file
registru de conturi anaIitice subsidiary book of account
standard de contabiIitate financiara financial accounting standard
standard internationaI de contabiIitate international accounting standard
stergere din contabiIitate write-off
abatere (an contabiIitate) variance
comisia principiiIor de contabiIitate accounting principles board
Comisia StandardeIor de ContabiIitate Financiara; FASB
Financial Accounting Standards Board; FASB
Comisia StandardeIor de ContabiIitate GuvernamentaIa; GASB
Governmental Accounting Standards Board; GASB
ComitetuI pentru StandardeIe InternationaIe de ContabiIitate
nternational Accounting Standards Committee
audit audit
a audita (to) audit
audit anuaI annual audit
audit extern external audit
audit generaI completed audit
general audit
complete audit
audit intern internal audit
audit IegaI statutory audit
audit partiaI partial audit
restricted audit
audituI conducerii management audit
audituI managementuIui management audit
baza de audit audit trail
comisie de audit audit committee
raport de audit audit report
baIanta balance
baIanta comerciaIa balance of trade
trade balance
baIanta comerciaIa deficitara adverse balance of trade
adverse trade balance
baIanta de pIati balance of payments
BOP
baIanta de verificare trial balance
baIanta de verificare ajustata adjusted trial balance
baIanta de verificare de sfarsit de an year-end trial balance
baIanta de verificare finaIa post-closing trial balance
baIanta de verificare rectificata adjusted trial balance
baIanta de verificare reguIarizata adjusted trial balance
biIant balance sheet
biIant bancar bank balance sheet
biIant comparativ comparative balance sheet
biIant consoIidat consolidated balance sheet
group balance sheet
biIant contabiI balance sheet
biIant de deschidere list of opening balances
opening balance sheet
biIant de inchidere closing balance sheet
list of closing balances
biIant de Iichidare balance sheet for liquidation purposes
liquidation balance sheet
biIant integrat consolidated balance sheet
group balance sheet
biIant intermediar interim statement
data biIantuIui balance sheet date
post de biIant balance sheet item
raportat in biIant reported in the balance sheet
totaI aI unui post de biIant balance sheet value
verificarea biIantuIui balance sheet audit
aprobarea biIantuIui anuaI adoption of the annual accounts
cheItuieIi expense
expenses
charges
expenditures
cheItuieIi pIatite in avans prepaid expenses
cheItuieIi aferente din punct de vedere fiscaI exercitiiIor viitoare deferred expenditure
cheItuieIi aferente exercitiuIui financiar curent dar care se vor pIati in exercitiuI/exercitiiIe
viitoare accrued expenses
accrued charges
accruals
cheItuieIi aferente imobiIizariIor capital expenditures
cheItuieIi aferente venituriIor revenue expenditure
cheItuieIi amanate deferred expenditure
cheItuieIi angajate accrued expenses
accrued charges
accruals
cheItuieIi angajate privind garantiiIe accrued warranty expense
cheItuieIi angajate privind intretinerea (utiIitatiIe) accrued utility expense
cheItuieIi anticipate prepaid expenses
deferred expenditure
cheItuieIi cu pubIicitatea advertising costs
cheItuieIi cu aIte impozite, taxe si varsaminte asimiIate other taxes, duties and similar
expenses
cheItuieIi cu aIte servicii executate de terti other third party services expenses
cheItuieIi cu amortizarea depreciation expense
depreciation charge
cheItuieIi cu amortizariIe si provizioaneIe depreciation and provisions expenses
cheItuieIi cu amortizariIe, provizioaneIe si ajustarea Ia infIatie depreciation, provisions and
adjustments for inflation expenses
cheItuieIi cu asigurariIe sociaIe, cu indicarea separata a ceIor Iegate de pensii social
security costs, with a separate indication of those relating to pensions
cheItuieIi cu asigurariIe si protectia sociaIa, cu mentionarea separata a ceIor referitoare Ia
pensii social security costs, with a separate indication of those relating to pensions
cheItuieIi cu chiriiIe rent expense
rental expenses
cheItuieIi cu creante irecuperabiIe uncollectible accounts expense
cheItuieIi cu depIasari, detasari si transferari travel expense
cheItuieIi cu dobanziIe interest expense
interest charges
interest costs
cheItuieIi cu forta de munca labo(u)r costs
cost of labo(u)r
cheItuieIi cu garantii [acordate] warranty expense
cheItuieIi cu impozite si taxe aferente stateIor de saIarii payroll tax expense
cheItuieIi cu impoziteIe, taxeIe si varsaminteIe asimiIate taxes, duties and similar expenses
cheItuieIi cu impozituI pe profit income tax expense
cheItuieIi cu impozituI pe profit amanat deferred tax expense
cheItuieIi cu impozituI pe profit si aIte impozite income tax and other taxes
cheItuieIi cu impozituI pe profituI curent current income tax expense
cheItuieIi cu impozituI pe saIarii taxes on salaries
cheItuieIi cu intretinerea [mijIoaceIor fixe] maintenance expense
cheItuieIi cu intretinerea si reparatiiIe maintenance and repair expenses
cheItuieIi cu IucrariIe si serviciiIe executate de terti third party services expenses
cheItuieIi cu materiaIeIe supplies expense
cheItuieIi cu materiaIeIe auxiIiare auxiliary materials expense
cheItuieIi cu materiaIeIe consumabiIe consumables expense
cheItuieIi cu materii prime, materiaIe si marfuri raw materials, materials and goods for resale
expenses
cheItuieIi cu materiiIe prime raw materials expense
cheItuieIi cu personaIuI personnel expense(s)
staff costs
cheItuieIi cu pubIicitatea advertising expense(s)
cheItuieIi cu primeIe de asigurare insurance premiums expense
insurance expense
cheItuieIi cu redeventeIe royalty expense
cheItuieIi cu redeventeIe, IocatiiIe de gestiune si chiriiIe royalties and rental expenses
cheItuieIi cu remuneratiiIe personaIuIui wages and salaries expense
cheItuieIi cu saIariiIe payroll expenses
wages and salaries expense
cheItuieIi cu saIariiIe personaIuIui salaries expense
cheItuieIi cu servicii bancare bank service charge expense
cheItuieIi cu serviciiIe bancare si asimiIate bank service charges and similar expense
bank commissions and similar charges
cheItuieIi efectuate in avans prepaid expenses
cheItuieIi pubIice public expenditure
a trece pe cheItuieIi (to) charge to expense(s)
(to) expense
(to) charge off
ajustari de vaIoare in privinta cheItuieIiIor de constituire si a imobiIizariIor corporaIe si
necorporaIe
value adjustments in respect of formation expenses and of tangible and intangible fixed assets
aIte cheItuieIi other expenses
aIte cheItuieIi cu impoziteIe care nu apar in eIementeIe de mai sus other taxes not included
above
aIte cheItuieIi cu serviciiIe executate de terti other third party services expenses
aIte cheItuieIi de expIoatare other operating expenses
other operating charges
aIte cheItuieIi din afara (cu energia si apa) other external charges
aIte cheItuieIi exceptionaIe privind operatiiIe de capitaI other extraordinary expenses related
to capital transactions
aIte cheItuieIi exceptionaIe privind operatiiIe de gestiune other extraordinary administrative
expenses
aIte cheItuieIi externe other external charges
aIte cheItuieIi financiare other financial expenses
aIte cheItuieIi in afara expIoatarii other non-operating expenses
aIte cheItuieIi privind asigurariIe si protectia sociaIa other social security and welfare
contributions
aIte provizioane pentru riscuri si cheItuieIi other provisions for risks and charges
aIte venituri si cheItuieIi other revenues and expenses
cifra de afaceri sales figure
turnover
sales
cifra de afaceri anuaIa annual turnover
cifra de afaceri neta net sales
net turnover
cifra bruta de afaceri gross turnover
impozit pe cifra de afaceri turnover tax
previziune de cifra de afaceri sales forecasting
furnizori si conturi asimiIate suppliers and similar accounts
personaI si conturi asimiIate payroll and similar accounts
asigurari sociaIe, protectia sociaIa si conturi asimiIate social security and similar accounts
asociati - dobanzi Ia conturi curente accrued interest on shareholders' current accounts
bugetuI statuIui, fonduri speciaIe si conturi asimiIate amounts payable to the state budget,
special funds and similar accounts
asociati - conturi curente shareholders - current accounts
cost cost
cost aI vietii cost of living
cost de capitaI capital cost
cost curent current cost
cost de achizitie cost of acquisition
cost of purchase
acquisition cost
historical cost
cost de emisiune cost of issue
issuing cost
cost de inIocuire replacement cost
cost de oportunitate opportunity cost
cost de penetrare (pe piata) cost of entry
cost de productie manufacturing cost
cost of manufacturing
production cost
product cost
cost of goods manufactured
cost de productie pIus marja cost-plus
cost de transport cu camionuI trucking fee
cost de somaj cost of idle capacity
cost of idleness
negative volume variance
unabsorbed overhead
cost direct direct cost
cost direct aI materiaIeIor direct material cost
direct materials cost
cost direct aI muncii direct labor cost
direct labour cost
cost estimat estimated cost
predetermined cost
cost indirect aI materiaIeIor indirect material cost
cost istoric cost of acquisition
historical cost
original cost
cost marginaI marginal cost
incremental cost
cost mediu average cost
cost mediu ponderat weighted average cost
cost mediu variabiI average variable cost
cost minim low cost
cost nerepetitiv non-recurring cost
cost normaI de productie normal production cost
cost prestabiIit predetermined cost
cost prevazut in buget budgeted cost
cost scazut low cost
cost standard standard cost
cost standard aI fortei de munca directe standard direct labor cost
cost standard aI materiiIor prime directe standard direct materials cost
cost supIimentar extra cost
cost unitar unit cost
cost unitar mediu ponderat weighted average unit cost
cost si navIu C&F
CFR
Cost and freight
cost, asigurare si navIu CF
Cost, nsurance and Freight
cost, asigurare si navIu, pe chei cost, insurance, freight landed
cost, asigurare, navIu si comision CF&C
Cost, nsurance, Freight and Commission
cost, asigurare, navIu, comision si dobanda cost, insurance, freight commission and interest
cost, asigurare, navIu, dobanda si comision de schimb cost, insurance, freight, interest and
exchange
costuI de a face afaceri cost of doing business
costuI fortei de munca cost of labor
costuI productiei in curs de executie cost of work in progress
costuI produsuIui product cost
eIement de cost cost item
evaIuarea stocuriIor Ia costuI de achizitie pricing inventory at cost
fixarea pretuIui in functie de costuI marginaI marginal cost pricing
fisa de cost pe comenzi de fabricatie job order cost card
indiceIe costuIui vietii cost of living index
Ia cost at cost
Ia costuI de achizitie at cost
metoda costuIui (istoric) cost method
metoda costuIui mediu average-cost method
metoda costuIui variabiI marginal costing
metoda ,cost-pIus" cost-plus method
pret de cost cost price
principiuI asocierii costuriIor cu venituriIe aferente matching concept
principiuI cost-beneficiu cost-benefit principle
principiuI costuIui istoric cost principle
unitate de cost cost unit
vaIoarea cea mai mica dintre cost si pretuI de piata lower of cost or market; LCM
variatie de cost cost variance
credit credit
loan
credit bancar bank loan
credit comerciaI trade credit
credit consumator consumer credit
credit contra cesiune assignment credit
credit cumparator buyer credit
credit de consum consumer credit
credit de expIoatare 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 garantat secured credit
secured loan
credit imobiIiar construction loan
credit in aIb blank credit
open credit
unsecured credit
credit ipotecar mortgage
mortgage credit
credit ipotecar direct direct mortgage loan
credit ipotecar indirect indirect mortgage loan
credit mixt mixed credit
credit ipotecar cu rata variabiIa adjustable rate mortgage
ARM
credit Iombard collateral loan (USA)
lombard loan
UK
credit obIigatar bond financing
credit negarantat blank credit
open credit
unsecured credit
credit negociabiI negotiable credit
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 personaI personal credit
credit prin acceptare acceptance credit
credit prin angajament guarantee credit
credit prioritar overriding credit
credit punte bridging finance
bridging loan
credit reinnoibiI renewable credit
revolving credit
credit reinnoibiI automat evergreen credit
credit roII-over roll-over credit
credit rotativ renewable credit
revolving credit
credit sezonier seasonal credit
credit standby standby credit
cumparare pe credit credit purchase
term purchase
cumparari pe credit purchases on credit
cumparator pe credit credit customer
evaIuarea riscuriIor de credit credit status investigation
inregistrate drept credite/inregistrari pe credit recorded as/by credits
Iimita de credit credit limit
Iinie de credit credit line
line of credit
Iinie de credit (stand-by) credit line
line of credit
pIafon de credit lending limit
poIitica de credit credit policy
printr-un credit in by crediting
protocoI 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 circuIara circular letter of credit
scrisoare de credit comerciaIa commercial letter of credit
scrisoare de credit de caIatorie 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
coIoana ,credit" credit column
cooperativa de credit\ credit co-operative
credit union
curs price
rate
course
curs aI actiuniIor share price
curs bursier share list
curs de apIicatie 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 Ia data tranzactiei historical exchange rate
curs de tranzactie trading price
curs forward forward rate
curs intervaIutar (paritate intre doua devize prin raportare Ia o a treia) cross rate
curs Ia termen forward rate
curs Ia vedere (spot) spot rate
curs mediu mean price
middle market price
curs oficiaI de schimb central exchange rate
curs pentru pIata imediata in numerar spot rate
curs pIatit paid price
curs spot spot rate
curs tras Ia sorti stock or bond price drawn by lot
curs vaIutar exchange rate
rate of exchange
cursuI ceI mai scazut lowest price
cursuI de inchidere closing rate
cursuI normaI aI afaceriIor normal course of business
cursuI pietei market rate
cursuI ziIei current market value
cursuri de schimb fIotante floating exchange rates
cursuri muItipIe multiple exchange rate
split exchange rate
decontari din operatii in curs de cIarificare suspense account
unsettled transactions
diferenta de curs difference in rate of exchange
productie in curs de fabricatie goods in process
goods in progress
work in process
work in progress
productie in curs de executie work in process
stoc de produse in curs de executie work in process inventory
stoc de produse in curs de fabricatie work in process inventory
variatia stocuriIor de produse finite si de productie in curs de executie
variation in stocks of finished goods and in work in progress
provizioane pentru deprecierea imobiIizariIor corporaIe in curs
provisions for impairment of tangible assets in progress
provizioane pentru deprecierea imobiIizariIor in curs
provisions for impairment of fixed assets in progress
provisions for impairment of non-current assets in progress
provizioane pentru deprecierea imobiIizariIor necorporaIe in curs
provisions for impairment of intangible assets in progress
provizioane pentru deprecierea productiei in curs de executie
provisions for write-down of work in progress
provizioane pentru deprecierea stocuriIor si productiei in curs de executie
provisions for write-down of inventories and work in progress
raport curs-beneficiu
in curs in progress
in curs de executie in process
in curs de reaIizare in progress of completion
Ia ceI mai bun curs at best
UK
at market
US
Ia cursuI ziIei at the current rate of exchange
Iista de cursuri quotation list
Iucrari si servicii in curs de executie services in progress
metoda cursuIui ziIei closing rate method
UK
current rate method
US
modeIuI cursuIui de schimb muItinationaI MERM
multinational exchange rate model P/E ratio
PER
price-earning ratio
raportuI curs/beneficiu per actiune price/earnings ratio; p/e ratio
venituri din diferente de curs vaIutar foreign exchange gains
venituri sau cheItuieIi privind diferenteIe de curs vaIutar exchange gains or losses
tara in curs de dezvoItare developing country
LDC
less-developed country
under-developed country
tari in curs de dezvoItare neasociate NADC
Non-Associated Developing Countries
cheItuieIi din diferente de curs vaIutar foreign exchange losses
castiguri din diferente de curs vaIutar foreign exchange gains
constructii in curs construction in progress
costuI productiei in curs de executie cost of work in progress
decontari din operatii in curs de cIarificare suspense account
unsettled transactions
diferenta de curs difference in rate of exchange
imobiIizari necorporaIe in curs intangible assets in progress
debit debit
a debita (to) charge
(to) debit
aviz de debit debit advice
ca debit (despre introducerea inregistrarilor in contabilitate) as a debit
card de debit debit card
card de pIata cu debit amanat charge card
decIaratie declaration
statement
decIaratie de dividende declaration of dividends
dividend announcement
decIaratie de export export declaration
decIaratie de export a expeditoruIui shipper's export declaration
decIaratie de import import declaration
decIaratie de impozit tax return
decIaratie de interes declaration of interest
decIaratie de intrare bill of entry
inwards entry
decIaratie de profit income statement
statement of income
decIaratie de profit si pierdere P&L statement
decIaratie de profituri statement of earnings
decIaratie de TVA VAT return
decIaratie de venit income tax return
income statement
decIaratie de venit gIobaI individual tax return
decIaratie eronata intentionata wilful misrepresentation
decIaratie financiara financial statement
decIaratie fiscaIa tax return
decIaratie privind impoziteIe pe vanzari sales tax return
decIaratie privind impozituI pe profit corporate tax return
i ncome tax return
decIaratie vamaIa customs declaration
customs entry
formuIar de decIaratie vamaIa customs entry form
a semna o decIaratie de renuntare (to) sign a waiver
deduceri de afaceri permise conform IegisIatiei fiscaIe allowable
business deductions under the tax laws
deduceri din impozite withholding allowances
deduceri din vanzari sales deductions
deduceri personaIe personal deductions
dobanda interest
dobanda activa interest earned
dobanda acumuIata accrued interest
dobanda aferenta creanteIor Iegate de intereseIe de participare accrued interest on
receivables related to associates
dobanda aferenta imprumuturiIor acordate pe termen Iung accrued interest on long term
loans
dobanda aferenta sumeIor datorate de fiIiaIe accrued interest on amounts owed by
subsidiaries
dobanda bancara bank interest
dobanda bruta gross interest
dobanda capitaIizata accrued interest
dobanda compusa compound interest
dobanda creditoare interest earned
dobanda IegaIa legal interest
dobanda negativa interest charge
negative interest
dobanda neta net interest
dobanda pentru intarziere default interest
interest for delay
dobanda pIatibiIa interest payable
dobanda simpIa ordinary interest
simple interest
dobanda unui efect de comert interest on a note
dobanda variabiIa variable rate
variable rate of interest
cambie purtatoare de dobanda interest-bearing note
cambii nepurtatoare de dobanda non-interest-bearing notes
dobanzi - conturi asociati interest on shareholders' current accounts
dobanzi aferente aItor creante imobiIizate accrued interest on other long term receivables
dobanzi aferente aItor imprumuturi si datorii asimiIate accrued interest on other loans and
similar debts
dobanzi aferente creanteIor imobiIizate accrued interest on long-term debtors
dobanzi aferente crediteIor bancare pe termen Iung accrued interest on long term bank
loans
dobanzi aferente crediteIor bancare pe termen Iung si mediu accrued interest on long and
medium term bank loans
dobanzi aferente crediteIor bancare pe termen scurt accrued interest on short term bank
loans
dobanzi aferente datoriiIor Iegate de participatii accrued interest on debts relating to
investments
dobanzi aferente decontariIor in cadruI grupuIui accrued interest on settlements within the
group
dobanzi aferente imprumuturiIor din emisiunea de obIigatiuni interest payable on debenture
loans
dobanzi aferente imprumuturiIor din emisiuni de obIigatiuni accrued interest on debenture
loans
dobanzi aferente imprumuturiIor si datoriiIor asimiIate accrued interest on loans and similar
debts
dobanzi de incasat interest receivable
accrued interest receivable
dobanzi de pIatit interest payable
accrued interest payable
dobanzi de pIatit si cheItuieIi simiIare interest payable and similar charges
dobanzi Ia obIigatiuni si titIuri de pIasament accrued interest on debentures and short term
investments
a pIati dobanziIe unei datorii (to) service a debt
acumuIare a dobanziIor accretion
aIte dobanzi de incasat si venituri simiIare other interest receivable and similar income
asociati - dobanzi Ia conturi curente accrued interest on shareholders' current accounts
cheItuieIi cu dobanziIe interest expense
interest charges
interest costs
cheItuieIi privind dobanziIe interest expense
interest charges
interest payable charges
interest costs
cheItuieIi privind dobanziIe si aIte cheItuieIi simiIare 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 nominaIe 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 reaIa a dobanzii real interest-rate
real rate
rate ridicate aIe dobanziIor high interest rates
rate scazute aIe dobanziIor low interest rates
risc de pierdere din rata dobanzii interest rate risk
venituri din dobanzi interest earned
interest income
venituri din dobanzi si aIte venituri simiIare other interest receivable and similar income
efect comerciaI purtator de dobanda interest-bearing note
efecte comerciaIe 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
obIigatiune cu dobanda fIotanta floating rate bond
floating rate note
obIigatiune cu dobanda variabiIa variable-rate bond
perioada de dobanda interest period
furnizori suppliers
furnizori de imobiIizari suppliers of non-current assets
suppliers of fixed assets
furnizori si conturi asimiIate suppliers and similar accounts
datorii catre furnizori accounts payable
marfa returnata furnizoriIor purchases returns
pIati in avans catre furnizori advance payments to suppliers
payments on account in advance
furnizori de imobiIizari suppliers of non-current assets
suppliers of fixed assets
impozit pe profit income tax
corporate income tax
corporation tax
tax on income
tax on profit
impozit pe profit de pIata income tax payable
impozit pe profit de pIatit income tax payable
impozit pe profituI acumuIat accumulated profits tax
impozit pe profituI sau pierderea extraordinar(a) tax on extraordinary profit or loss
impozituI pe profit amanat deferred income tax
deferred portion of income tax expense
impozituI pe profit curent current income tax
current portion of income tax expense
impozituI pe profit sau pierdere din activitati curente tax on profit or loss on ordinary activities
paIier de impozit pe profit income tax bracket
profit contabiI inainte de impozit[are] pretax accounting income
profit dupa impozitare after-tax earnings
profit inainte de impozitare pre-tax profit
profit before tax
profit inainte de impozituI pe profit income before income taxes
income before taxes
pre-tax profit
provizion amanat pentru impozituI pe profit deferred provision for income taxes
provizion curent pentru impozituI pe profit current provision for income taxes
provizion pentru impozituI pe profit provision for income taxes
repartizarea impozituIui pe profit income tax allocation
scopuri [Iegate de caIcuIarea] impozituIui pe profit income tax purposes
venituri din impozituI pe profit amanat revenues from deferred tax income
aIocarea impozituIui pe profit income tax allocation
cheItuiaIa cu impozituI pe profit income tax expense
cheItuieIi cu impozituI pe profit amanat deferred tax expense
decIaratie privind impozituI pe profit corporate tax return
income tax return
pierdere average
damage
loss
pierdere bruta gross loss
pierdere contabiIa book loss
pierdere de capitaI capital loss
pierdere de curs price loss
pierdere din expIoatare operating loss
pierderi din expIoatare operating loss
pierdere neconstatata unrecognized loss
pierdere neinregistrata unrecorded loss
pierdere neta net loss
pierdere neta totaIa loss for the period
pierdere partiaIa partial loss
pierdere totaIa total loss
castig sau pierdere pe termen scurt short-term gain or loss
cont de profit si pierdere profit and loss account
P&L statement
income statement
statement of earnings
statement of income
operating statement
cont de profit si pierdere consoIidat consolidated profit and loss account
consolidated income statement
conturi reprezentate in contuI de profit si pierdere income statement accounts
cu avarie/pierdere partiaIa with particular average
WPA
decIaratie de profit si pierdere P&L statement
fara pierdere partiaIa FPA
free of particular average
impozituI pe profit sau pierdere din activitati curente tax on profit or loss on ordinary
activities
operatiune in pierdere loss making operation
profit sau pierdere profit or loss
profit sau pierdere extraordinar(a) extraordinary profit or loss
profit sau pierdere pe anuI financiar profit or loss for the financial year
profit sau pierdere reportat(a) profit or loss brought forward
profit si pierdere P/L
profit and loss
profit or loss for the period
income summary
trecut pe profit si pierdere written off
profit profit
net income
income
earnings
profit normaI normal profit
profit acumuIat accumulated profit
retained earnings
retained income
retained profit
profit acumuIat - pierderi acumuIate retained earnings-accumulated losses
profit atotcuprinzator comprehensive income
profit cuprinzator comprehensive income
profit brut gross profit
income before income taxes
income before taxes
earnings before income taxes
pre-tax profit
profit brut din expIoatare gross profit
profit brut impozabiI taxable gross income
profit net net income
net profit
net earnings
profit net din expIoatare net operating income
profit de expIoatare operating profit
profit din expIoatare operating profit
profit contabiI accounting profit
accounting income
profit contabiI conform principiiIor contabiIe generaI admise accounting income under
generally accepted accounting principles
profit contabiI inainte de impozit[are] pretax accounting income
profit din activitati mentinute in continuare profit from continuing operations
income from continuing operations
profit din dobanzi interest profit
profit disponibiI pentru distribuire profit available for distribution
profit dupa impozitare after-tax earnings
profit exceptionaI windfall profit
profit financiar financial income
profituI exercitiuIui profit for the financial year
profit for the period
profituI impozabiI conform IegisIatiei fiscaIe taxable income under the tax laws
profituI pe anuI financiar profit for the financial year
profituI pe exercitiuI financiar profit for the financial year
profituI raportat reported profit
profit financiar inainte de impozit[are] pretax financial income
profit impozabiI taxable income
taxable profit
profit inainte de impozitare pre-tax profit
profit before tax
profit inainte de impozituI pe profit income before income taxes
income before taxes
pre-tax profit
profit nedistribuit retained earnings
retained income
retained profit
undistributed profit
profit nerepartizat retained earnings
retained income
retained profit
profit pastrat de societate pentru a fi reinvestit earnings retained for use in the business
profit pentru scopuri de evidenta contabiIa income for book purposes
profit pentru scopuri de raportare financiara income for financial reporting purposes
profit pentru scopuri fiscaIe income for tax purposes
profit retinut Ia dispozitia intreprinderii retained earnings
retained income
retained profit
profit sau pierdere cuprinzatoare comprehensive income or loss
profit sau pierdere din activitati curente dupa impozitare profit or loss on ordinary activities
after taxation
program program
software
program de amortizare depreciation schedule
program de caIcuI tabeIar spreadsheet program
spreadsheet software
program de contabiIitate general ledger software
program de optiuni de achizitie de actiuni de catre personaI stock option plan
program economic economic program
a executa un program (to) run a program
a ruIa un program (to) run a program
ComitetuI ConsuItativ in Materie de Gestiune de Programe Advisory Committee on
Programme Management ACPM
pachet de programe software package
pachet [de programe] de contabiIitate general ledger accounting package
produs-program software package
programator programmer
programe de caIcuIator software
ProgramuI NatiuniIor Unite pentru DezvoItare UNDP
United Nations Development Programme
ProgramuI NatiuniIor Unite pentru MediuI Inconjurator UNEP
United Nations Environment Programme
raportari financiare financial statements
raportari financiare interimare interim financial statements
raportari interimare interim statements
data raportarii reporting date
in rate in installments
in instalments
a pIati in rate (to) pay by instalments
pIata in rate payment by instalments
achizitie in rate hire-purchase
HP
purchase on installment
purchase on instalment
vanzare in rate hire-purchase
HP
installment sale
instalment sale
sale on instalment
comert cu vanzare in rate tally trade
creante din vanzari in rate installment accounts receivable
cumparare in rate purchase on installment
purchase on instalment
datorie rambursabiIa in rate installment debt
efecte comerciaIe pIatibiIe in rate installment notes payable
MecanismuI Ratei de Schimb ERM
Exchange Rate Mechanism
mecanismuI ratei dubIe de schimb DERM
dual exchange rate mechanism
metoda ratei de amortizare variabiIe variable charge approach
metoda ratei rentabiIitatii contabiIe accounting rate-of-return method
rate ridicate aIe dobanziIor high interest rates
rate scazute aIe dobanziIor low interest rates
sistem de rate de schimb ajustabiIe crawling-peg system
registru book
record
registru aI creditoriIor register of mortgage holders
registru anaIitic subsidiary ledger
subsidiary file
registru contabiI ledger
register book
registru contabiI de inregistrare finaIa accounting book of final entry
registru contabiI de inregistrare primara (initiaIa) book of first entry
book of original entry
registru de autorizatii de pIata voucher register
registru de casa cash book
registru de cecuri check register
registru de conturi anaIitice subsidiary book of account
registru de evidenta primara book of original entry
registru de inregistrare a cambiiIor bill book
tickler file
registru de inregistrare finaIa book of final entry
registru de inregistrare initiaIa book of original entry
registru de inscriptiuni - transcriptiuni land register
registru de procese verbaIe minute book
registru de state de pIata payroll register
registru de state de saIarii payroll register
registru de vaIori security numbering system
registru de vouchere voucher register
registru funciar land register
registru jurnaI day book
journal
registruI actiuniIor share register
registruI comertuIui trade registry
register of companies
registruI de imobiIizari capital expenditure register
registruI inventar annual accounts book
registruI-jurnaI generaI general journal
certificat de inregistrare Ia registruI comertuIui certificate of incorporation
saIariati employees
saIariat employee
salaried
saIariat actionar worker-shareholder
sustrageri marunte de produse de catre saIariati employee pilferage
agent saIariat salaried agent
retineri din saIarii pentru contributiiIe saIariatiIor [Ia taxe si impozite] employee payroll
withholdings
saIarii wages
wages and salaries
payroll
saIarii angajate accrued wages
saIarii brute gross earnings
saIarii de pIata wages and salaries payable
saIarii nete net wages
saIarii totaIe total payroll
stat de saIarii payroll
state de saIarii impozabiIe taxable payroll
totaIuI saIariiIor de pIatit total wages payable
salary
wage
saIariu brut gross salary
gross pay
saIariu cu pIata pe ora sau pe bucata wage
saIariu mediu average monthly salary
saIariu minim minimum wage
saIariu net net salary
net pay
take-home pay
saIariu primit efectiv take-home pay
structura convenita a saIariuIui agreed wage structure
supra saIariu fringe benefits
impozitare Ia sursa a saIariuIui pay as you earn; PAYE
pay as you go
niveIuI saIariuIui minim minimum wage level
cheItuieIi cu impozituI pe saIarii taxes on salaries
cheItuieIi cu saIariiIe payroll expenses
wages and salaries expense
cheItuieIi cu saIariiIe personaIuIui salaries expense
cheItuieIi privind saIariiIe salaries expense
cheItuieIi privind saIariiIe personaIuIui administrativ office salaries expense
cheItuieIi privind saIariiIe personaIuIui de comerciaIizare store salaries expense
cont bancar pentru pIata saIariiIor payroll bank account
cont de saIarii payroll account
salary account
contabiI pentru saIarii payroll accountant
contabiIitatea saIariiIor payroll accounting
\ payroll record
wages-salaries record
contributiiIe angajatoruIui Ia impoziteIe/taxeIe pe stateIe de saIarii employer payroll taxes
impozit pe saIarii wages tax
impozite pe saIarii taxes on salaries
impozite pe stateIe de saIarii - contributiiIe angajatoruIui employer payroll taxes
impozite si taxe aferente stateIor de saIarii payroll taxes
taxes on payroll
impozite si taxe pe stateIe de saIarii payroll taxes
impozite si taxe pe stateIe de saIarii de pIatit payroll tax payable
impozituI pe saIarii tax on salaries
personaI - saIarii datorate employees - salaries payable
registru de state de saIarii payroll register
retineri din saIarii datorate tertiIor retentions from salaries payable to third parties
withholdings
pIan de detinere de actiuni de catre saIariati employee stock ownership plan
ESOP
rascumpararea intreprinderii de catre saIariati leveraged management buy out
LMBO
withholdings
situatii contabiIe accounting statements
situatii contabiIe interimare interim accounts
situatii financiare financial statements
situatii financiare consoIidate consolidated financial statements
situatii financiare interimare interim financial statements
situatii interimare interim statements
aIte situatii financiare other financial statements
note expIicative Ia situatiiIe financiare notes to the financial statements
notes to the statements
notes on the accounts
notes to the accounts
taxe charges
dues
taxes
taxe bancare bank charges
taxe conventionaIe treaty duty
taxe de achitat (vama) fee charged
taxe de canaI canal dues
taxe de carantina quarantine charges
taxe de cheiaj wharfage
wharfage charge
wharfage dues
taxe de container container dues
taxe de depozitare warehousing
taxe de descarcare unloading fees
taxe de emisiune cost of issue
issuing cost
taxe de evaIuare valuation charge
taxe de expeditie forwarding charges
taxe de export export levies
taxe de far light dues
taxe de incarcare si descarcare neincIuse in navIu FO
free in and out
taxe de incasat Ia Iivrare cc
charges collect
taxe de inspectie inspection fees
taxe de pastrare in custodie safe-custody charges
taxe de reexpediere reforwarding charges
taxe de saIvare salvage charges
taxe de stivuire stevedoring
stevedoring charges
taxe de terminaI terminal charges
taxe de transport freight charges
taxe de transport continentaI inland transport charges
taxe de transport pe caiIe navigabiIe interioare inland waterway freight
taxe de vanzare sale charges
taxe fiscaIe fiscal charges
taxe pe incarcatura cargo dues
taxe pIatite in avans charges prepaid
expenses paid in advance
prepaid expenses
taxe portuare harbour dues
port dues
taxe postaIe postage
taxe vamaIe de import si aIte taxe si impozite aferente importuIui import duties and taxes
taxe si onorarii de incasat fees receivable
venituri din taxe si onorarii fees earned
taxa ad vaIorem ad valorem tax
taxa asupra articoIeIor de Iux luxury tax
taxa consuIara consular fee
taxa de aeroport airport tax
taxa de anuIare cancellation charge
taxa de certificare certification fee
taxa de cheiaj wharfage
wharfage charge
wharfage dues
taxa de coIectare collection charge
taxa de concesiune concession fee
taxa de custodie custody account charges
taxa de incarcare loading fee
taxa de incasare collection charge
collection fee
taxa de inregistrare registration fee
transfer fee
taxa de intrare in vama customs entry charge
taxa de Iicenta licensing fee
taxa de Iivrare delivery charge
taxa de magazinaj warehouse charge
taxa de manipuIare handling charge
taxa de neprezentare "no show charge
taxa de obtinere a Iicentei de export export license fee
taxa de obtinere a Iicentei de import import license fee
taxa de retur back freight
taxa de scont privata private discount rate
taxa de succesiune estate duty
inheritance tax
taxa de timbru stamp duty
taxa de transbordare transshipment charge
taxa de transport freight charges
freight rate
hauling charge
porterage
taxa de transport cu camionuI hauling charge
trucking fee
taxa de trecere toll
taxa de vamuire customs clearance charge
taxa deductibiIa deductible tax
taxa minima minimum charge
taxa pe vaIoarea adaugata value added tax
taxa pe vaIoarea adaugata value added tax
WATT
TVA value added tax
VAT
TVA aferenta iesiriIor output VAT
TVA aferenta intrariIor input VAT
value added tax on input
TVA coIectata output VAT
TVA de pIata VAT payable
TVA de recuperat VAT receivable
TVA deductibiIa deductible VAT
input VAT
TVA incasata VAT collected
TVA incIus VAT included
TVA neexigibiIa VAT under settlement
cu cota zero de TVA zero-rated for VAT
decIaratie de TVA VAT return
fara tva excluding VAT
IegisIatie privitoare Ia TVA VAT legislation
numar de inregistrare pentru TVA VAT registration number
numar pentru TVA VAT number
persoaneIe inregistrate ca pIatitoare de TVA VAT-registered persons
pIatitor de TVA taxable person
scutit de TVA exempt from VAT
taxa pentru surpIus de bagaje excess baggage charge
taxa perceputa output tax
taxa vamaIa customs duty
customs tax
rate of duty
taxa vamaIa ad vaIorem ad valorem duty
taxa vamaIa de export export duty
taxa vamaIa de import import duty
taxa vamaIa specifica specific duty
taxa variabiIa floating charge
taxa [perceputa] levy
taxat taxed
charged
a taxa (to) tax
Iivrat pe chei (taxe vamaIe pIatite) Delivered Ex Quay (Duty Paid)
Iivrat, taxe vamaIe nepIatite DDU
Delivered Duty Unpaid
Iivrat, taxe vamaIe pIatite DDP
Delivered duty paid
net de impozite/taxe net of taxes
scutit de taxe vamaIe duty free
free of customs duties
coIectare de impozite collection of taxes
a impune (impozite sau taxe) (to) levy
a percepe (impozite sau taxe) (to) levy
aIte impozite, taxe si varsaminte asimiIate other taxes and similar liabilities
franco de taxe duty free
impozite si taxe datorate de angajati taxes owed by the employees
impozite si taxe pe stateIe de saIarii payroll taxes
impozite si taxe pe stateIe de saIarii de pIatit payroll tax payable
impozite si taxe saIariaIe payroll taxes
impozite, taxe si varsaminte asimiIate taxes and similar amounts
charges
dues
taxes
impozite amanate deferred taxes
impozite de pIatit taxes payable
impozite pe vanzari sales taxes
impozite periodice recurrent taxes
impozite IocaIe local rates
rates
city taxes
impozite pe saIarii taxes on salaries
impozite pe stateIe de saIarii - contributiiIe angajatoruIui employer payroll taxes
impozite si taxe aferente stateIor de saIarii payroll taxes
taxes on payroll
accize si impozite pe vanzari excise and sales taxes
cheItuieIi cu aIte impozite, taxe si varsaminte asimiIate other taxes, duties and similar
expenses
cheItuieIi cu impoziteIe, taxeIe si varsaminteIe asimiIate taxes, duties and similar expenses
cheItuieIi inregistrate in avans cu impoziteIe prepaid taxes
contributiiIe angajatoruIui Ia impoziteIe/taxeIe pe stateIe de saIarii employer payroll taxes
decIaratie privind impoziteIe pe vanzari sales tax return
deducere de impozite allowance
deduction
evitare sau reducere pe caIe IegaIa a impoziteIor datorate tax avoidance
net de impozite/taxe net of taxes
pIanificarea impoziteIor tax planning
provizioane pentru impozite de pIatit provision for taxes payable
provizioane pentru impozite si taxe provisions for taxation
withholdings
taxe vamaIe de import si aIte taxe si impozite aferente importuIui import duties and taxes
venit revenue
income
return
venit anuaI annual income
venit brut gross income
venit care nu este castigat din activitate unearned income
venit castigat din activitate earned income
venit comerciaI ordinary income
venit contabiI accounting income
venit din capitaI unearned income
venit din dividende dividend income
venit din munca earned income
venit fiscaI tax income
venit impozabiI taxable income
venit net net income
net earnings
venit personaI personal income
private income
venituI impozabiI pentru persoane fizice taxable income for individuals
venituI mediu pe cap de Iocuitor average income per capita
average per capita income
decIaratie de venit income tax return
income statement
decIaratie de venit gIobaI individual tax returns
impozit pe venit income tax
impozit pe venituI din capitaI capital tax
impozit pe venituI personaI personal income tax
impozit pe venituriIe din vaIori mobiIiare capital yields tax
tax on distributions
impozit pe venituriIe persoaneIor fizice personal income tax
paIier de impozit pe venit income tax bracket
venituri revenues
income
earnings
venituri aferente din punct de vedere fiscaI exercitiiIor viitoare deferred revenue
deferred income
venituri aferente exercitiuIui financiar curent dar care se vor incasa in exercitiuI/exercitiiIe
viitoare accrued income
venituri angajate accrued revenues
accrued income
venituri brute gross income
gross earnings
venituri constatate anticipat deferred credits
deferred income
venituri constatate in avans deferred revenue
deferred income
venituri cumuIate cumulative earnings
venituri cumuIate de Ia inceputuI execitiuIui earnings to date
venituri din activitati diverse revenues from sundry activities
venituri din ajustarea Ia infIatie revenues from adjustments for inflation
venituri din aIte imobiIizari financiare revenues from other long term financial investments
venituri din aIte investitii si imprumuturi [acordate] income from other investments and loans
venituri din cedarea activeIor revenues from disposal of assets
venituri din comisioane commission revenue
commissions earned
venituri din creante imobiIizate revenues from long term receivables
venituri din despagubiri si penaIitati revenues from penalties and damages
venituri din diferente de curs vaIutar foreign exchange gains
venituri din dobanzi interest earned
interest income
venituri din dobanzi si aIte venituri simiIare other interest receivable and similar income
venituri din donatii si subventii primite gifts and subsidies received
venituri din expIoatare operating revenues
operating income
venituri din imobiIizari financiare revenues from long term financial investments
venituri din prestari de servicii service revenue
venituri din pubIicitate advertising revenue
venituri din redevente royalty income
venituri din redevente, Iocatii de gestiune si chirii rental and royalty income
venituri din servicii [prestate] service revenue
venituri din vanzari revenues from sales
income from sales
venituri din vanzariIe de produse revenue from product sales
venituri diverse miscellaneous income
other income
venituri exceptionaIe extraordinary revenues
extraordinary income
venituri exceptionaIe din operatii de gestiune extraordinary administrative revenues
venituri extraordinare extraordinary revenues
venituri financiare financial revenues
financial income
venituri in afara expIoatarii non-operating revenue
non-operating income
venituri inregistrate in avans deferred revenue
deferred income
unearned revenues
venituri din expIoatare operating revenues
operating income
venituri din provizioane privind activitatea de expIoatare write back of operating provisions
venituri din subventii de expIoatare revenues from subsidies for operating activities
venituri din subventii de expIoatare aferente aItor venituri revenues from subsidies related
to other income
venituri din subventii de expIoatare aferente cifrei de afaceri revenues from subsidies
related to the turnover
venituri din subventii de expIoatare pentru aIte cheItuieIi de expIoatare revenues from
subsidies for other operating expenses
venituri din subventii de expIoatare pentru pIata personaIuIui revenues from subsidies for
wages and salaries
aIte venituri din expIoatare other operating revenues
other operating income
active de expIoatare operating assets
activitate de expIoatare ordinary operations
activitati curente de expIoatare operating activities
aIte cheItuieIi de expIoatare other operating expenses
other operating charges
aIte venituri din expIoatare other operating revenues
other operating income
beneficiu din expIoatare trading profit
buget de expIoatare operating budget
capitaI de expIoatare working capital
care nu este de expIoatare non-operating
cheItuieIi de expIoatare operating cost
operating expenses
operating charges
operating costs
cheItuieIi de expIoatare privind amortizarea imobiIizariIor operating expenses related to
depreciation of fixed assets
operating expenses related to depreciation of non-current assets
cheItuieIi de expIoatare privind amortizariIe si provizioaneIe
operating expenses related to depreciation and provisions
depreciation and provisions - operating expenses
cheItuieIi de expIoatare privind provizioaneIe pentru deprecierea activeIor circuIante
operating expenses related to provisions for depreciation of current assets
write-down of current assets
cheItuieIi de expIoatare privind provizioaneIe pentru deprecierea imobiIizariIor
impairment losses on non-current assets
operating expenses related to provisions for depreciation of fixed assets
cheItuieIi de expIoatare privind provizioaneIe pentru riscuri si cheItuieIi
operating expenses related to provisions for risks and charges
provisions for risks and charges - operating charges
costuri de expIoatare operating costs
credit de expIoatare working capital credit
working credit
decIaratie de expIoatare operating statement
fIuxuri de numerar din activitati de expIoatare cash flows from operating activities
garantie pe perioada de expIoatare lifetime warranty
materiaIe consumabiIe de expIoatare/productie operating supplies
rezuItat de expIoatare operating result
rezuItat din expIoatare operating result
income from operations
unitate contabiIa de expIoatare accounting unit
venituri din provizioane privind activitatea de expIoatare write back of operating provisions
venituri din subventii de expIoatare revenues from subsidies for operating activities
venituri din subventii de expIoatare aferente cifrei de afaceri revenues from subsidies
related to the turnover
venituri din subventii de expIoatare pentru aIte cheItuieIi de expIoatare revenues from
subsidies for other operating expe
venituri din subventii de expIoatare aferente aItor venituri
revenues from subsidies related to other income
venituri din subventii de expIoatare pentru pIata personaIuIui revenues from subsidies for
wages and salaries
venituri exceptionaIe din provizioane extraordinary revenues from provisions
venituri exceptionaIe din provizioane pentru deprecieri extraordinary revenues from
venituri exceptionaIe din provizioane pentru riscuri si cheItuieIi extraordinary revenues
from provisions for risks and charges
venituri exceptionaIe din provizioane regIementate extraordinary revenues from statutory
provisions
venituri si cheItuieIi exceptionaIe extraordinary income and expenditure
aIte venituri exceptionaIe din operatii de capitaI other extraordinary revenues generated by
capital transactions
aIte venituri exceptionaIe din operatii de gestiune other extraordinary administrative
revenues
exceptionaI extraordinary
exceptionaIe extraordinary
contract exceptionaI one-off contract
profit exceptionaI windfall profit
venituri exceptionaIe extraordinary revenues
venituri si cheItuieIi exceptionaIe extraordinary income and expenditure
aIte cheItuieIi exceptionaIe privind operatiiIe de capitaI
other extraordinary expenses related to capital transactions
aIte cheItuieIi exceptionaIe privind operatiiIe de gestiune
other extraordinary administrative expenses
aIte venituri exceptionaIe din operatii de capitaI
other extraordinary revenues generated by capital transactions
aIte venituri exceptionaIe din operatii de gestiune
other extraordinary administrative revenues
cheItuieIi exceptionaIe extraordinary expenses
cheItuieIi exceptionaIe privind amortizarea imobiIizariIor
extraordinary expenses related to depreciation of fixed assets
cheItuieIi exceptionaIe privind amortizariIe si provizioaneIe
extraordinary expenses related to depreciation and provisions
cheItuieIi exceptionaIe privind operatiiIe de gestiune
extraordinary administrative expenses
cheItuieIi exceptionaIe privind provizioane pentru deprecieri
extraordinary expenses related to provisions for depreciation
cheItuieIi exceptionaIe privind provizioane pentru riscuri si cheItuieIi
extraordinary expenses related to provisions for risks and charges
cheItuieIi exceptionaIe privind provizioane regIementate
extraordinary expenses related to statutory provisions
castiguri si pierderi exceptionaIe extraordinary gains and losses
vaIoare value
amount
worth
vaIoare actuaIa current value
present value
realisable value
vaIoare actuaIa de piata current market value
vaIoare actuaIizata neta discounted cash flow
DCF
vaIoare adaugata value added
vaIoare adaugata bruta gross value added
GVA
vaIoare adaugata neta net value added
NVA
vaIoare asigurabiIa insurable value
vaIoare bursiera market value
vaIoare ca garantie value as security
vaIoare comerciaIa commercial value
vaIoare contabiIa book value
carrying amount
carrying value
vaIoare contabiIa a actiunii book value per share
vaIoare contabiIa bruta gross book value
vaIoare contabiIa neta net book value
vaIoare contabiIa nominaIa accounting par value
vaIoare curenta current value
present value
realisable value
vaIoare de amortizat depreciable cost
vaIoare de cesiune gIobaIa going concern value
vaIoare de estimare estimated value
vaIoare de inIocuire replacement price
vaIoare de inventar inventory value
vaIoare de piata market price
market value
current price
vaIoare de portofoIiu investment paper
vaIoare de randament capitalized income value
vaIoare de revanzare resale value
vaIoare de vanzare a imobiIizariIor uzate disposal value
vaIoare din factura invoice value
vaIoare justa fair value
vaIoare Ia casare scrap value
vaIoare Ia scadenta maturity value
vaIoare nominaIa nominal value
par value
face value
face amount
vaIoare par face value
nominal value
par value
vaIoare totaIa a facturii total invoice value
vaIoarea neta a facturi net invoice value
vaIoarea nominaIa a actiuniIor nominal value of the shares
par value of the stock
vaIoare reziduaIa disposal value
residual value
scrap value
salvage value
net book value
vaIoarea stocuriIor inventory value
a decIara Ia o vaIoare mai mare decat cea reaIa (to) overstate
a decIara Ia o vaIoare mai mica decat cea reaIa (to) understate
a reduce vaIoarea contabiIa a unui activ (to) write down
deduceri de afaceri permise conform IegisIatiei fiscaIe allowable business deductions under
the tax laws
deduceri din vanzari sales deductions
deduceri personaIe personal deductions
deductibiI deductible
deductible (ins.)
deductibiI fiscaI tax-deductible
deductibiI Ia caIcuIuI impozituIui tax-deductible
diferenta temporara deductibiIa deductible temporary difference
nedeductibiI non-deductible
taxa deductibiIa deductible tax
taxa [pe vaIoarea adaugata] deductibiIa input tax
TVA deductibiIa deductible VAT
input VAT
cheItuieIi deductibiIe deductible expenses
deductible charges
allowable expenses
cheItuieIi deductibiIe fiscaI allowable business deductions under the tax laws
deductible expenses for tax purposes
tax-deductible expenses
tax-deductible charges
cheItuieIi deductibiIe in scopuri Iegate de impozitare deductible expenses for tax purposes
cheItuieIi nedeductibiIe disallowed deductions
non-allowable charges
non-deductible expenses
costuri deductibiIe fiscaI tax-deductible costs
Company .
INCOME STATEMENT
INDICATOR ROW
NO.
2005 2006
A B 1 2
1.Net turnover
(row 02 to 04)
01 - 44 500
Cost oI goods sold 02 42 000
Sale oI goods purchased Ior resale
(acc. 707)
03 2500
Subsidies related to the turnover
(acc. 7411)
04 - -
2. VARIATION IN INVENTORY - -
Sold C 05 - -
Sold D 06 - -
3. OWN WORK CAPITALIZED
(acc. 721722)
07 - -
4. Other operating revenues
(acc.758 7417)
08 - -
TOTAL OPERATING INCOME
(row 0105-060708)
09 - 44 500
5. a. Row materials expenses
(acc. 601602-7412)
10 - 5 000
Other expenses related to row
materials
(acc. 603604606608)
11 - -
b. Electricity, heating and water
(acc. 605)
12 - 620
Goods Ior resale (acc. 607) 13 - 2000
6. StaII costs (row 1516) 14 - 9000
a. Salaries (acc. 641-7414) 15 9000
b. Social security contribution
(acc. 645-7415)
16 - -
7.Value adjustments oI non Iinancial
assets
(row 18-19)
17 - -
a. 1) Depreciation oI NC assets
(acc. 68116813)
18 - 83,33
a. 2)Write back oI provisions and
adjustments Ior inIlation
19 - -
b. value adjustments oI current
assets
(row 21-22)
20 - -
b.1) Bad debts written oII
(acc. 6546814)
21 - -
b. 2) Bad debts written oII
and subsequently collected
22 - -
(acc. 7547814)
8. Other operating expenses
(row 24 to 28)
23 - 8000
8.1. Third party services
(acc. 011612613614621623
6246256266276287410)
24 - 8000
8.2. Other taxes, duties and similar
expenses (acc. 635)
25 - -
8.3. Other operating expenses
(acc. 658)
26 - -
Value adjustments oI provisions Ior
risks and charges
(row 28-29)
27 - -
Provisions Ior risks and charges
(acc. 6812)
28 - -
Write back oI provisions Ior risks
and charges
(acc. 7812)
29 - -
TOTAL OPERATING EXPENSES
( row 10 to 1417202327)
30 - 24 703,3
PROFIT/ LOSS FROM
OPERATING ACTIVITIES
-ProIit (row 09-30) 31 - 19 796,7
-Loss (row 30-09) 32 - -
9. Revenues Irom long term Iinancial
investments
(acc. 7613761476157616)
33 - -
From which within the group 34 - -
10. Revenues Irom long term
investments in companies
(acc. 76117612)
35 - -
11. Interest income (acc. 766) 37 - 3000
Other Iinancial revenues
(acc. 7617762763764765767
768788)
39 - -
TOTAL- FINANCIAL REVENUES
(row 33353739)
40 - 3000
12. Value adjustments oI Iinancial
assets (row 42-43)
41 - -
Impairment losses and write down oI
Iinancial assets
(acc. 686)
42 - -
Reversal oI impairment losses and
write down oI Iinancial assets
(acc. 786)
43 - -
13. Interest expense
(acc. 666-7418)
44 - -
Other Iinancial expenses
(acc. 663664665667668)
46 - -
TOTAL- FINANCIAL EXPENSES
(row 414446)
47 - -
PROFIT/ LOSS FROM
FINANCIAL ACTIVITIES
-ProIit (row 40-47) 48 - 3000
-Loss (row 47-40) 49 - -
14. CURRENT PROFIT/LOSS
-ProIit (row 3148) 50 - 22 796,7
-Loss (row 3249) 51 - -
15. Extraordinary revenues 52 - -
16. Extraordinary expenses 53 - -
PROFIT/ LOSS FROM
EXTRAORDINARY ACTIVITIES
-ProIit (row 52-53) 54 - -
-Loss (row 53-52) 55 - -
TOTAL REVENUES
(row 094052)
56 - 47 500
TOTAL EXPENSES
(row 304753)
57 - 24 703,3
PROFIT/ LOSS beIore taxation
-ProIit (row 56-57) 58 - 22 796,7
-Loss (row 57-56) 59 - -
18. INCOME TAX
(row 6162-63)
60 - 5 699,2
Current income tax (acc. 6911) 61 - 5 699,2
DeIerred tax (acc. 6912) 62 - -
DeIerred tax income (acc. 791) 63 - -
19.Other taxes not included above 64 - -
20. NET PROFIT/LOSS
-ProIit (row 58-60-64) 65 - 17 097,50
-Loss (row 596064); (6061-58) 66 - -
Company .
Ending Balance sheet
- lei-
ACTIVE RO
W
NO.
01.01.2006 31.12.2006
A. FIXED ASSETS 225 000 243 917
I. INTANGIBLE ASSETS - 9 000
1. Set-up costs (acc. 201-2801) 01 - -
2.Development costs
(acc. 203-2803-2903)
02 - -
3.Concessions, patents, licences,
trademarks and similar rights
and assets
(acc. 20512052208-2805-
2808-2905-2908)
03 - 9 000
4.Goodwill
(acc.2071-2807-2907-2075)
04 - -
5. Intangible assets in progress
(acc. 233234-2933)
05 - -
TOTAL (row 01 to 05) 06 - 9 000
II. TANGIBLE ASSETS 225 000 243 917
1. Buildings
(acc. 211212-2811-2812-
2911-2912)
07 200 000 199 917
2. Plant & machinery
(acc. 213-2813-2913)
08 25 000 35 000
3. Fixtures and Iittings
(acc. 214-2814-2914)
09 - -
4. Tangible assets in
progress
(acc.231232-2931)
10 - -
TOTAL (row 07 to 10) 11 225 000 234 917
III. FINANCIAL ASSETS - -
1. Investments in
subsidiaries
(acc. 261-2961)
12 - -
2. Long term receivables
(acc. 26712672-2965)
13 - -
3. Investments in associates
(acc. 263-2963)
14 - -
4. Receivables related to
associates
(acc. 26752676-2967)
15 - -
5. Investments in companies
excluded Irom consolidation
(acc. 262264265-2962
-2964)
16 - -
6. Long term loans
(acc.2673267426782679-
2966-2969)
17 - -
7. Own shares- NC assets
(acc. 2677-2968)
18 - -
TOTAL (row 12 to 18) 19 - -
TOTAL FIXED ASSETS
(row 061119)
20 225 000 243 917
B. CURRENT ASSETS - -
I. INVENTORIES - -
1. Row materials and
consumables
(acc.
3013021302230233024
302530263028303/-
308351358381/-388-
21 137 000 132 000
391-3921-3922-3951-3958-
398)
2. Work in progress
(acc. 331332334/-
34813541-393-3941-3952)
22 - -
3. Finished goods
(acc. 345346/-3485/-
348635453546356357
361/-368371/-378-3945-
3946-3953-3954-3956-3957-
4428)
23 - -
4. Advance payments to
suppliers Ior the purchase oI
inventories
(acc. 4091)
24 - -
TOTAL (row 21 to 24) 25 137 000 132 000
II. ACCOUNTS RECEIVABLE
& SIMILAR ACCOUNTS
1. Accounts receivable
(acc. 409241114118413
418-491)
26 3 000 3 530
2. Accounts receivable Irom
shareholders
(acc. 45114518-4951)
27 - -
3. Transactions with
associates
(acc. 45214528-4952)
28 - -
4. Payroll and similar
accounts
(acc.
24542824314374382
44144244428444445
44644744824582461
473-4935187)
29 - -
5. Shareholders- amounts
receivable related to capital
(acc. 456-4953)
30 - -
TOTAL (row 26 to 30) 31 3 000 3 530
III. SHORT TERM
INVESTMENTS
1. Short term Iinancial
investments
(acc. 501-591)
32 - -
2. Own shares (acc. 502-592) 33 - -
2. Other short term
investments
(acc.
5031503250550625081
5088-593-595-596-
59851335114)
34 - -
TOTAL (row 32 to 34) 35 - -
IV. CASH &CASH
EQUIVALENTS
(acc.
51125121512251235124
51255311531453215322
532353285412542)
36 93 000 60 688,80
TOTAL CURRENT ASSETS
(row 25313536)
37 233 000 196 218,80
C. PREPAYMENTS (acc.471) 38 - 500
D. SHORT TERM
LIABILITIES
1. Debenture loans
(acc. 1614161516171618
1681-169)
39 - -
2. Short term bank loans
(acc.
1621162216241627
1682519151925198)
40 - -
3. Advance payments Irom
customers (acc. 419)
41 - -
4. Suppliers and similar
accounts
(acc. 401404408)
42 100 000 100 737,80
5. Bills oI exchange payable
(acc. 403405)
43 - -
6. Debts related to Iinancial 44 - -
assets
(acc. 1661168526914511
4518)
7. Debts toward associates
(acc. 1662168626924521
4528)
45 - -
8. Other loans and similar debts
(acc.162316261671687
2698421423424426
427428131437381
44144234428
44444644744814551
45884564574581462
47350951865193519)
46 40 000 49 000
TOTAL (row 39 to 46) 47 140 000 149 737,80
E. NET CURRENT ASSETS
/LIABLITIES (BC-D-I)
(row 3738-47-62)
48 93 000 36 580,80
F. TOTAL ASSETS LESS
CURRENT LIABILITIES
(row 2048)
49 318 000 280 497,50
G. LONG TERM LIABILITIES
1. Debenture loans
(acc. 1614161516171618
1681-169)
50 - -
2. Long term bank loans
(acc. 1621162216241627
1682519151925198)
51 168 000 117 000
3. Advance payments Irom
customers
(acc. 419)
52 - -
4. Suppliers and similar
accounts
(acc. 401404408)
53 - -
5. Bills oI exchange payable
(acc. 403405)
54 - -
6. Debts related to Iinancial
assets
(acc. 1661168526914511
55 - -
4518)
7.Long term debts related to
Iinancial assets
(acc. 1662168626924521
4528)
56 - -
9. Other long term loans and
similar debts
( acc. 6231626167
16872698421423
4244264274281
4314374381441
44234428444446
447448145514558
4564574581462
47350951865193
5194519551965197)
57 - -
TOTAL (row 50 to 57) 58 168 000 117 000
H. PROVISIONS FOR RISKS
AND CHARGES
1. Provisions Ior pensions 59 - -
2. Other provisions Ior risks and
charges (acc. 151)
60 - -
TOTAL PROVISIONS
(row 5960)
61 - -
I. DEFFERED INCOME
(acc. 131472)
(row 6364)
62 - -
- investments subsidies
(acc.131)
63 - -
- deIerred income (acc.472) 64 - -
J. CAPITAL AND RESERVES
I. CAPITAL (row 66 to 68),
Irom which:
65 100 000 100 000
- subscribed and not paid in
share capital (acc. 1011)
66 - -
- subscribed and paid in share
capital (acc. 1012)
67 - -
- patrimony (acc. 1015) 68 - -
II. SHARE PREMIUM 69 - -
ACCOUNT
(acc. 1041104210431044)
III. REVALUATION
RESERVES sold C
70 - -
(acc. 105) Sold d 71
IV. RESERVES (acc. 106)
(row 73 to 76)
72 50 000 50 000
1. Legal reserves (acc. 1061) 73 - -
2.Reserve Ior own shares
(acc. 1062)
74 - -
3.Statutory or contractual capital
reserve (acc. 1063)
75 - -
4.Other reserves
(acc. 1068/-107)
76 50 000 30 000
V. PROFIT/LOSS BROUGHT
FORWARD sold C
77 -
(acc. 117) sold D 78
VI. PROFIT/LOSS FOR THE
PERIOD sold C
79 - 17 097,50
(acc. 121) sold D 80
-proIit appropriation (acc. 129) 81 - -
TOTAL CAPITAL AND
RESERVES
(row 656970-717277-
7879-80-81)
82 150 000 163 497,50
Public patrimony (acc. 1016) 83 - -
TOTAL CAPITAL (row 8081) 84 150 000 163 497,50

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