Alphabetical Dictionary - Accounting

ACTIV
activ
asset
assets
activ amortizabil
depreciable asset
activ circulant
current asset
current assets
activ comercial
operating assets
activ contabil
total asset value
activ curent
current asset
current assets
activ de exploatare
operating assets
activ de folosinta indelungata
long-lived asset
activ de lunga durata
long-lived asset
activ disponibil
liquid resources
cash and bank balances
activ fictiv
fictitious assets
nominal assets
activ imobilizat
long-term asset
long-lived asset
activ nelichid
illiquid asset
activ net
net assets
net worth
activ net real
equity capital
activ pe termen lung
long-term asset
activ privind impozitul amanat
deferred tax asset
activ total
total assets
baza de impozitare a unui activ sau obligatii
tax base of an asset or liability
cont de activ
asset account
cont de regularizare activ/pasiv
asset-liability adjustment account
conturi de pasiv corespondente unui cont de activ
contra-asset accounts
debitori scosi din activ, urmariti in continuare
receivables written off but still followed up
decontari din operatii in participatie - activ
transactions related to joint operations - asset
descresteri ale activului net
decreases in net assets
diferente de conversie - activ
1
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
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
2
active lichide
available assets
available funds
funds available for payment
liquid assets
active necorporale
intangible assets
intangibles
AFACERI
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
AGENT
3
agent
agent
agent administrator
managing agent
agent angajat
employed agent
agent comercial
commercial agent
mercantile agent
agent comercial auto-angajat
self-employed commercial agent
agent comercial care detine stocuri
agent carrying stock
agent de asigurari
insurance agent
agent de bursa
stockbroker
agent de degrupare a incarcaturii
break bulk agent
agent de expeditie
forwarder
forwarding agent
freight forwarder
agent de export
export agent
export management agent
agent de grupaj
consolidator
groupage agent
agent de grupaj oceanic
ocean freight consolidator
agent de import
import agent
agent de incasare
debt collector
agent de navlosire
chartering agent
agent de schimb
share broker
stock broker
agent de schimb valutar
foreign-exchange dealer
agent de servicii
service agent
agent de transfer de mesaje
Message Transfer Agent
MTA
agent de vanzari
sales agent
sales representative
selling agent
agent de voiaj
travel agent
agent economic
business enterprise
business organization
agent exclusiv
exclusive agent
agent fiscal
4
fiscal agent
agent general
general agent
agent imobiliar
real estate agent
agent independent
independent agent
agent Lloyd's
Lloyd's agent
agent maritim
shipping agent
agent ne-exclusiv
non-exclusive agent
agent portuar
port agent
agent remunerat pe baza de comision
commission agent
agent salariat
salaried agent
agent special
special agent
agent strain
foreign agent
agent unic
sole agent
agent universal
universal agent
agent utilizator
UA
user agent
agent vamal
customs agent
customs clearance agent
agent “del credere”
del credere agent
agenti subscriitori
underwriting agents
conosament emis de agentul de expeditie
house bill of lading
contract de agenturare
agency contract
acord de agenturare
agency agreement
Federatia Internationala a Asociatiilor de Tranzitari (Agenti de Expeditie)
FIATA
International Federation of Freight Forwarders Associations
recipisa a agentului de expeditie
forwarder's receipt
AGENTIE
agentie
agency
agentie de publicitate
advertising agency
agentie de transport
forwarding agency
agentie imobiliara
real estate agency
5
munca de agentie
agency work
tarif al agentiei
agency fees
AGENTURARE
acord de agenturare
agency agreement
agency contract
legislatie privind agenturarea
agency law
AMORTIZARE
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
amortizare progresiva
increasing charge depreciation
progressive depreciation
amortizare regresiva dubla
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
6
metoda liniara de amortizare
straight-line depreciation method
straight-line method of depreciation
metoda ratei de amortizare variabile
variable charge approach
metoda regresiva de amortizare
declining balance depreciation
reducing balance method
reducing installment system
metode accelerate (de amortizare)
accelerated methods
pe baza [de amortizare] liniara
on a straight-line basis
perioada de amortizare a investitiei
payback period
rata liniara [de amortizare]
straight-line rate
AMORTIZAREA
amortizarea activelor corporale mobile neregasite in capitolele anterioare

depreciation of other moveable tangible assets
amortizarea acumulata aferenta
related accumulated depreciation
amortizarea aferenta gradului de neutilizare a mijloacelor fixe
depreciation relating to excess capacity of fixed assets
amortizarea altor imobilizari corporale
depreciation of other tangible assets
amortizarea altor imobilizari necorporale
amortisation of other intangible assets
amortizarea amenajarilor de terenuri
depreciation of land improvements
amortizarea animalelor si plantatiilor
depreciation of animals and plantations
amortizarea aparatelor si instalatiilor de masura, control si reglare
depreciation of measurement, control and adjustment instruments
amortizarea cheltuielilor de cercetare si dezvoltare
depreciation of R&D costs
amortizarea cheltuielilor de constituire
amortisation of formation expenses
amortisation of set-up costs
amortizarea cheltuielilor de dezvoltare
amortisation of development costs
amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale si altor drepturi si
valori similare
amortisation of concessions, patents, licences, trademarks and similar rights and assets
amortizarea constructiilor
depreciation of buildings
amortizarea constructiilor speciale
depreciation of special constructions
amortizarea imobilizarilor
depreciation of fixed assets
amortizarea instalatiilor, mijloacelor de transport, animalelor si plantatiilor
depreciation of plant and machinery, motor vehicles, animals and plantations
amortizarea masinilor, utilajelor si instalatiilor de lucru
depreciation of plant and machinery
amortizarea mijloacelor de transport
depreciation of motor vehicles
amortizarea uneltelor, dispozitivelor, instrumentelor, mobilierului si aparaturii birotice
7
depreciation of tools, furniture and office equipment
cheltuieli cu amortizarea
depreciation expense
depreciation charge
cheltuieli de exploatare privind amortizarea imobilizarilor
operating expenses related to depreciation of fixed assets
operating expenses related to depreciation of non-current assets
cheltuieli exceptionale privind amortizarea imobilizarilor
extraordinary expenses related to depreciation of fixed assets
cheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilor
financial expenses related to amortisation of premiums on redemption of debentures
amortisation of premiums on redemption of debentures
cheltuieli privind amortizarea
depreciation charge
cheltuieli privind amortizarea (epuizarea) resurselor naturale
depletion expenses
AMORTIZARI
amortizari privind imobilizarile

depreciation of non-current assets
amortizari privind imobilizarile corporale
depreciation of tangible assets
amortizari privind imobilizarile necorporale
amortisation of intangible assets
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 de exploatare privind amortizarile si provizioanele
operating expenses related to depreciation and provisions
depreciation and provisions - operating expenses
cheltuieli exceptionale privind amortizarile si provizioanele
extraordinary expenses related to depreciation and provisions
cheltuieli financiare privind amortizarile si provizioanele
impairment losses and write-down of financial assets
conturi de amortizari
imobilizari corporale nete (dupa scaderea amortizarii acumulate)
property, plant and equipment, net
rata amortizarii
depreciation charge
depreciation rate
rate of depreciation
rata anuala a amortizarilor
annual depreciation charge
annual rate of depreciation
provisions for depreciation
AMORTIZAT
amortizat
amortized
depreciated
amortizat complet
written off
8
amortizat partial
written down
amortizate
depleted (termen folosit numai pentru active de natura resurselor naturale)
valoare de amortizat
depreciable cost
valoare ramasa de amortizat
carrying amount
carrying value
ANALITIC
analitic
subsidiary
cont analitic
subsidiary account
contabilitate analitica de exploatare
cost accounting
conturi analitice ale clientilor
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
ANALITICE

customer accounts
ANUAL
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
9
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
rentabilitate anuala
annual return
rulaj anual al activelor
asset turnover ratio
venit anual
annual income
AUDIT
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
10
audit committee
raport de audit
audit report
AUDITAT
auditat
audited
AUDITOR
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
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
11
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
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
prepaid expenses
transport platit in avans
advance freight
prepaid freight
venituri constatate in avans
deferred revenue
deferred income
venituri din servicii inregistrate in avans
unearned service revenue
venituri in avans
deferred revenue
deferred income
venituri inregistrate in avans
deferred revenue
deferred income
unearned revenues
12
AVANSURI
avansuri
payments on account
advances
avansuri acordate pentru alte imobilizari corporale
advance payments for other tangible assets
avansuri acordate pentru imobilizari corporale
advance payments for tangible non-current assets
avansuri acordate pentru imobilizari necorporale
advance payments for intangible non-current assets
avansuri acordate pentru instalatii tehnice si masini
advance payments for plant and machinery
avansuri acordate personalului
advances to employees
avansuri de trezorerie
cash advances
fond de avansuri
imprest fund
sistem de avansuri fixe de casa
imprest system
BALANTA
balanta
balance
balanta comerciala
balance of trade
trade balance
balanta comerciala deficitara
adverse balance of trade
adverse trade balance
balanta de plati
balance of payments
BOP
balanta de verificare
trial balance
balanta de verificare ajustata
adjusted trial balance
balanta de verificare de sfarsit de an
year-end trial balance
balanta de verificare finala
post-closing trial balance
balanta de verificare rectificata
balanta de verificare regularizata
BALANTA COMERCIALA
balanta comerciala
balance of trade
trade balance
balanta comerciala deficitara
adverse balance of trade
adverse trade balance
13
BALANTA DE VERIFICARE
trial balance
balanta de verificare ajustata
balanta de verificare de sfarsit de an
year-end trial balance
balanta de verificare finala
post-closing trial balance
BILANT
bilant
balance sheet
bilant anual
bilant bancar
bank balance sheet
bilant comparativ
comparative balance sheet
bilant consolidat
consolidated balance sheet
group balance sheet
bilant contabil
balance sheet
bilant de deschidere
list of opening balances
opening balance sheet
bilant de inchidere
closing balance sheet
list of closing balances
bilant de lichidare
balance sheet for liquidation purposes
liquidation balance sheet
bilant integrat
group balance sheet
bilant intermediar
interim statement
data bilantului
balance sheet date
post de bilant
balance sheet item
raportat in bilant
reported in the balance sheet
total al unui post de bilant
balance sheet value
verificarea bilantului
balance sheet audit
BILANT ANUAL
aprobarea bilantului anual

adoption of the annual accounts
bilant anual
14
BILANT CONTABIL
bilant contabil
balance sheet
BRUT
brut
gross
dividend brut
gross dividend
dobanda bruta
gross interest
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
15
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
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
16
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
BUGETAR
alocatii bugetare
budgetary appropriations
bugetar
budgetary
bugetare participativa
participative budgeting
constrangeri bugetare
budget constraint
control bugetar
budgetary control
deficit bugetar
budget deficit
17
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
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
18
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
19
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
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
coeficient de capitalizare a rezultatelor
P/E ratio
PER
price-earning ratio
contul „prime legate de capital”
share premium account
conturi de capital propriu
owner's equity accounts
stockholders' equity accounts
conturi de capitaluri
capital accounts
cost de capital
capital cost
creante privind capitalul subscris si nervarsat
subscribed capital called but not paid
decontari cu asociatii privind capitalul
shareholders - amounts receivable related to capital
modificarile capitalului propriu
changes in shareholders' equity
changes in stockholders' equity
operatii de capital
capital transactions
prime de capital
share premium
premium related to capital
prime legate de capital
paid-in surplus
raportul datorii / capital propriu
debt to equity
debt to equity ratio
rentabilitatea capitalului
20
earning capacity
profit-capital ratio
rentabilitatea capitalului investit
return on investment
ROI
rezerve de capital
capital reserves
situatia capitalului propriu
statement of equity
statement of shareholders' equity
statement of stockholders' equity
statement of owner's equity
situatia modificarilor capitalului propriu
statement of changes in equity
statement of changes in shareholders' equity
statement of changes in stockholders' equity
societate de investitii cu capital variabil
open-end investment company
unit trust company
societate specializata in capital de risc
venture capital company
sold final al contului de capital propriu
ending owner's capital
total capital propriu
total shareholders' equity
total stockholders' equity
total pasive si capital propriu
total liabilities and shareholders' equity
total liabilities and stockholders' equity
venit din capital
unearned income
venituri din vanzarea activelor si alte operatii de capital
proceeds from disposal of assets and other capital transactions
active supuse legislatiei privind castigurile de capital
capital assets
alte cheltuieli exceptionale privind operatiile de capital
other extraordinary expenses related to capital transactions
alte elemente de capital varsat
other paid-in capital
alte venituri exceptionale din operatii de capital
other extraordinary revenues generated by capital transactions
CAPITALURI
capitaluri febrile
hot money
capitaluri in fuga
flight capital
capitaluri proprii
capitaluri speculative
hot money
capital accounts
rentabilitatea capitalurilor proprii
return on equity
CHELTUIELI
21
cheltuieli
expense
expenses
charges
expenditures
prepaid expenses
cheltuieli aferente din punct de vedere fiscal exercitiilor viitoare
cheltuieli aferente exercitiului financiar curent dar care se vor plati in
exercitiul/exercitiile viitoare
accrued expenses
accrued charges
accruals
cheltuieli aferente imobilizarilor
capital expenditures
cheltuieli aferente veniturilor
revenue expenditure
cheltuieli amanate
cheltuieli angajate
accrued expenses
accrued charges
accruals
cheltuieli angajate privind garantiile
accrued warranty expense
cheltuieli angajate privind intretinerea (utilitatile)
accrued utility expense
cheltuieli anticipate
prepaid expenses
cheltuieli cu publicitatea
advertising costs
cheltuieli cu alte impozite, taxe si varsaminte asimilate
other taxes, duties and similar expenses
cheltuieli cu alte servicii executate de terti
other third party services expenses
cheltuieli cu amortizarea
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
22
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
cheltuieli cu primele de asigurare
insurance premiums expense
insurance expense
cheltuieli cu publicitatea
advertising expense(s)
cheltuieli cu redeventele
royalty expense
cheltuieli cu redeventele, locatiile de gestiune si chiriile
royalties and rental expenses
cheltuieli cu remuneratiile personalului
wages and salaries expense
cheltuieli cu salariile
payroll expenses
cheltuieli cu salariile personalului
salaries expense
cheltuieli cu servicii bancare
bank service charge expense
cheltuieli cu serviciile bancare si asimilate
bank service charges and similar expense
bank commissions and similar charges
23
cheltuieli efectuate in avans
prepaid expenses
cheltuieli publice
public expenditure
a trece pe cheltuieli
(to) charge to expense(s)
(to) expense
(to) charge off
ajustari de valoare in privinta cheltuielilor de constituire si a imobilizarilor corporale si
necorporale
value adjustments in respect of formation expenses and of tangible and intangible fixed
assets
alte cheltuieli
other expenses
alte cheltuieli cu impozitele care nu apar in elementele de mai sus
other taxes not included above
alte cheltuieli cu serviciile executate de terti
other third party services expenses
alte cheltuieli de exploatare
other operating expenses
other operating charges
alte cheltuieli din afara (cu energia si apa)
other external charges
alte cheltuieli exceptionale privind operatiile de gestiune
other extraordinary administrative expenses
alte cheltuieli externe
other external charges
alte cheltuieli financiare
other financial expenses
alte cheltuieli in afara exploatarii
other non-operating expenses
alte cheltuieli privind asigurarile si protectia sociala
other social security and welfare contributions
alte provizioane pentru riscuri si cheltuieli
other provisions for risks and charges
alte venituri si cheltuieli
other revenues and expenses
amortizarea cheltuielilor de cercetare si dezvoltare
depreciation of R&D costs
amortizarea cheltuielilor de constituire
amortisation of formation expenses
amortisation of set-up costs
amortizarea cheltuielilor de dezvoltare
amortisation of development costs
CHELTUIELI DE EXPLOATARE
cheltuieli de exploatare
operating cost
operating expenses
operating charges
operating costs
24
cheltuieli de exploatare privind provizioanele pentru deprecierea activelor circulante
operating expenses related to provisions for depreciation of current assets
write-down of current assets
cheltuieli de exploatare privind provizioanele pentru deprecierea imobilizarilor
impairment losses on non-current assets
operating expenses related to provisions for depreciation of fixed assets
CHELTUIELI EXCEPTIONALE
cheltuieli exceptionale
extraordinary expenses
cheltuieli exceptionale privind operatiile de gestiune
extraordinary administrative expenses
cheltuieli exceptionale privind provizioane pentru deprecieri
extraordinary expenses related to provisions for depreciation
cheltuieli si venituri exceptionale
extraordinary gains and losses
venituri si cheltuieli exceptionale
extraordinary income and expenditure
CHELTUIELI EXTRAORDINARE
cheltuieli extraordinare
extraordinary charges
cheltuieli privind calamitatile si alte evenimente extraordinare
expenses related to natural disasters and other extraordinary events
cheltuieli si venituri extraordinare
CHELTUIELI FINANCIARE
cheltuieli financiare
financial expenses
financial charges
cheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilor
financial expenses related to amortisation of premiums on redemption of debentures
amortisation of premiums on redemption of debentures
cheltuieli financiare privind provizioane pentru riscuri si cheltuieli
financial expenses related to provisions for risks and charges
cheltuieli privind imobilizarile financiare cedate
losses on disposal of long term financial investments
cheltuieli privind investitiile financiare cedate
25
losses on disposal of financial investments
CIFRA
cifra
figure
cifra de afaceri
sales figure
turnover
sales
cifra bruta de afaceri
gross turnover
annual turnover
cifra de afaceri neta
net sales
cifra neta de afaceri
net turnover
impozit pe cifra de afaceri
turnover tax
CIFRA DE AFACERI
cifra de afaceri
sales figure
turnover
sales
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
CLIENT
client
client
customer
client gerat sub mandat discretionar
discretionary client
client strain
foreign customer
avansuri ale clientilor
advances from customers
clientela
clientele
clienti
customers
clienti - creditori
26
advance payments from customers
clienti - facturi de intocmit
customers - invoices to be issued
clienti debitori
accounts receivable
clienti incerti
doubtful customers
clienti incerti sau in litigiu
doubtful customers or customers involved in litigation
clienti si conturi asimilate
customers and similar accounts
cont al unui client (la un magazin)
charge account US
numarul contului clientului
customer account number
CLIENTI
clienti
customers
avansuri ale clientilor
advances from customers
clienti - creditori
clienti - facturi de intocmit
customers - invoices to be issued
clienti debitori
accounts receivable
clienti incerti
doubtful customers
clienti incerti sau in litigiu
doubtful customers or customers involved in litigation
customer accounts
creante clienti
accounts receivable
trade accounts receivable
creante clienti, sold la sfarsitul [exercitiului]
ending accounts receivable
depozite ale clientilor
customer deposits
discounturi acordate clientilor
sales discounts
efecte de primit de la clienti
bills of exchange to be received from customers
facturare clienti
billing of customers
garantii acordate clientilor
guarantees to customers
marfa returnata de clienti
sales returns
marfa returnata de clienti si alte rabaturi acordate
sales returns and allowances
ordonarea creantelor - clienti dupa vechime
aging of accounts receivable
provizioane pentru deprecierea creantelor - clienti
27
allowance for bad debts
allowance for doubtful accounts
provisions for doubtful customers
reserve for bad debts
provizioane pentru garantii acordate clientilor
provisions for guarantees to customers
valoarea bruta a creantelor asupra clientilor
gross accounts receivable
COLECTAT
taxa [pe valoarea adaugata] colectata

output tax
totalul impozitului pe vanzari colectat
total sales taxes collected
TVA colectata
output VAT
COMERCIAL
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
28
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
29
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
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
30
international trade procedures
CONSOLIDAT
consolidat
consolidated
bilant consolidat
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
situatii financiare consolidate
CONT
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
31
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
cont de exploatare generala
trading account
cont de gestiune a trezoreriei
cash management account
cont de lichidare
settlement account
cont de materiale
supplies account
cont de pasiv
liability 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 regularizare
adjustment accounts
cont de regularizare a dividendelor
dividend equalisation account
cont de regularizare activ/pasiv
asset-liability adjustment account
cont de retrageri
32
withdrawals account
drawing account
cont de salarii
payroll account
salary account
cont de trezorerie
cash account
cont de venituri
revenue account
cont de virament
giro account
cont de viramente cu banca nationala
clearing account with the National Bank
cont debitor
bank overdraft
overdrawn account
cont descoperit
bank overdraft
overdrawn account
cont detaliat
detailed account
cont din cartea mare
ledger account
cont sintetic
control account
controlling account
a avea contul creditor
a avea contul descoperit
(to be in the) red
a depune (bani) in cont
(to) deposit
a inregistra intr-un cont (prin transfer dintr-un jurnal)
(to) post
a solda un cont
(to) settle an account
cec platibil in cont
account only check
collection only cheque
CONTABIL
contabil (s.)
accountant
contabil (adj.)
accounting
contabil de gestiune
cost accountant
management accountant
contabil de gestiune autorizat
certified management accountant; CMA
contabil financiar
financial accountant
contabil de salarii
payroll accountant
contabil profesionist
professional accountant
contabil public autorizat
chartered accountant
33
certified public accountant; CPA
contabil-sef
chief accountant
chief accounting officer
controller
contabili independenti
independent accountants
control contabil
audit
control contabil formal
arithmetical and procedural check UK
audit of clerical accuracy US
document contabil
record
annual accounts
evidenta contabila
accounting records
bookkeeping
exercitiu contabil
accounting period
accounting year
financial year
fiscal period
tax year
expert contabil
auditor
certified public accountant US
certified public accountant; CPA
chartered accountant UK
expert contabil atestat
expertiza contabila
audit
explicatie (contabila)
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
34
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
35
CONTABILE
dari de seama contabile

accounting statements
dari de seama financiar-contabile de uz general
general-purpose financial statements
declaratii contabile
annual accounts
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
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
rezultatul reportat provenit din modificarile politicilor contabile
other retained earnings due to changes in accounting policies
sisteme contabile
accounting systems
situatii contabile
situatii contabile interimare
interim accounts
tehnici contabile
bookkeeping methods
book-keeping methods
valorile contabile ale stocurilor
inventory figures
CONTABILITATE
contabilitate
accounting
accountancy
36
uneori bookkeeping
cost accounting
contabilitate autonoma
self-balancing accounting
use of detail ledgers
contabilitate confidentiala
confidential accounting
contabilitate de angajament
accrual accounting
contabilitate de angajamente
accruals basis of accounting
contabilitate de casa
cash accounting
contabilitate de gestiune
management accounting
management accountancy
contabilitate de inflatie
inflation accounting
contabilitate de responsabilitate
responsibility accounting
contabilitate financiara
financial accounting
contabilitate generala
uniform accounting
contabilitate guvernamentala
government accounting
contabilitate in partida dubla
double-entry accounting
double-entry bookkeeping
contabilitate in partida simpla
single entry bookkeeping
contabilitate informatizata
computerised book-keeping
contabilitate integrata
integrated accounting
integrated cost accounting
contabilitate internationala
international accounting
contabilitate pe baza de dobandire de drepturi si asumare de angajamente
accrual accounting
contabilitate pe baza de numerar
cash basis of accounting
contabilitate pe foi volante
loose-leaf accounting
contabilitate plurimonetara
multiple currency accounting
contabilitate privata
individual ledgers
private accounting
contabilitate publica
public accounting
contabilitatea amortizarilor
depreciation accounting
contabilitatea costurilor
cost accounting
cost accountancy
contabilitatea costurilor curente
current cost accounting
37
current cost accounting; CCA
contabilitatea imobilizarilor
capital expenditure register
contabilitatea organizatiilor non-profit
not-for-profit accounting
contabilitatea profitabilitatii
profitability accounting
contabilitatea salariilor
payroll accounting
payroll record
wages-salaries record
contabilitatea titlurilor de valoare
custody account bookkeeping
contabilitatea venitului national
national income accounting
IAS (standard international de contabilitate)
IAS
IAS (standarde internationale de contabilitate)
IAS
pachet [de programe] de contabilitate
general ledger accounting package
registre de contabilitate
accounting books
account books
books of account
standard de contabilitate financiara
standard international de contabilitate
international accounting standard
stergere din contabilitate
write-off
abatere (an contabilitate)
variance
comisia principiilor de contabilitate
accounting principles board
Comisia Standardelor de Contabilitate Financiara; FASB
Financial Accounting Standards Board; FASB
Comisia Standardelor de Contabilitate Guvernamentala; GASB
Governmental Accounting Standards Board; GASB
Comitetul pentru Standardele Internationale de Contabilitate
International Accounting Standards Committee; IASC
CONTRACT
contract
contract
convention
covenant
deed
contract comercial
trade contract
contract compensatoriu
offset contract
contract cu durata determinata
fixed-term contract
agency contract
38
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
39
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
Intercoa ‘80 (codul unui contract-tip de navlosire)
Intercoa ‘80 (Charter Party code name)
Interconsec ‘76 (codul unui contract-tip de navlosire)
Interconsec ‘76 (Charter Party code name)
Intertank bill ‘78 (codul unui contract-tip de conosament)
Intertank bill ‘78 (Bill of lading code name)
Intertanktime 80 (codul unui contract-tip de navlosire)
Intertanktime 80 (Charter Party code name)
Intertankvoy 76 (codul unui contract-tip de navlosire)
Intertankvoy 76 (Charter Party code name)
Lamcon (codul unui contract-tip de navlosire)
Lamcon (Charter Party code name)
legislatie contractuala
40
law of contract
Linertime (codul unui contract-tip de navlosire)
Linertime (Charter party code name)
parte contractanta
contracting party
parte la contract
contracting party
perfectare a contractului
completion of a contract
prelungire a contractului
extension of the contract
reziliere a unui contract
avoidance of a contract
Sovorecon (codul unui contract-tip de navlosire)
Sovorecon (Charter Party code name)
Sulcon (codul unui contract-tip de navlosire)
Sulcon (Charter Party code name)
Supplytime (codul unui contract-tip de navlosire)
Supplytime (Charter Party code name)
Synacomex (codul unui contract-tip de navlosire)
Synacomex (Charter Party code name)
Timon (codul unui contract-tip de navlosire)
Timon (Charter Party code name)
Transitime (codul unui contract-tip de navlosire)
Transitime (Charter Party code name)
transportator contractual
contracting carrier
Visconbill (codul unui conosament asociat unui contract-tip de navlosire)
Visconbill (Bill of Lading code name)
Welcon (codul unui contract-tip de navlosire)
Welcon (Charter Party code name)
a adjudeca un contract
(to) award a contract
a executa un contract
(to) perform a contract
a indeplini un contract
(to) fulfill a contract
a intra in cadrul contractului
(to) come within the scope of a contract
a nu onora un contract
(to) dishonour a contract
a onora un contract
(to) honour a contract
Austral (codul unui contract-tip de navlosire)
Austral (Charter Party Code Name)
Austwheat (codul unui contract-tip de navlosire)
Austwheat (Charter Party Code Name)
Azcon (codul unui contract-tip de navlosire)
Azcon (Charter Party Code Name)
Baltcon (codul unui contract-tip de navlosire)
Baltcon (Charter Party Name)
Baltime 1939 (codul unui contract-tip de navlosire)
Baltime 1939 (Charter Party Code Name)
Baltime Form C (codul unui contract-tip de navlosire)
Baltime Form C (Charter Party Code Name)
Baltpulp (codul unui contract-tip de navlosire)
Baltpulp (Charter Party Code Name)
Barecon (codul unui contract-tip de navlosire)
Barecon (Charter Party Code Name)
Benacon (codul unui contract-tip de navlosire)
41
Benacon (Charter Party Code Name)
Binchemvoy (codul unui contract-tip de navlosire)
Binchemvoy (Charter Party code name)
Binchemvoy bill (codul unui conosament asociat unui contract-tip de navlosire)
Binchemvoy Bill (Bill of Lading code name)
Biscoilvoy (codul unui contract-tip de navlosire)
Biscoilvoy (Charter Party code name)
Biscoilvoy Bill (codul unui conosament asociat unui contract-tip de navlosire)
Biscoilvoy Bill (Bill of Lading code name)
Blackseawood (codul unui contract-tip de navlosire)
Blackseawood (Charter Party code name)
Blackseawood Bill (codul unui conosament asociat unui contract-tip de navlosire)
Blackseawood Bill (Charter party code name)
Britcont (codul unui contract-tip de navlosire)
Britcont (Charter Party code name)
Cemenco (codul unui contract-tip de navlosire)
Cemenco (Charter Party Code Name)
Centrocon (codul unui contract-tip de navlosire)
Centrocon (Charter Party Code Name)
clauza contractuala
contract clause
clauze contractuale
terms of a contract
Coastcon (codul unui contract-tip de navlosire)
Coastcon (Charter Party Code Name)
Coasthire (codul unui contract-tip de navlosire)
Coasthire (Charter Party Code Name)
Combicon Bill (codul unui conosament asociat unui contract-tip de navlosire)
Combicon Bill (Bill of Lading Code Name)
CONTROL
control
check-up
control
control al creditelor
credit control
monetary control
control anual
annual audit
control bugetar
budgetary control
control contabil
audit
control contabil formal
arithmetical and procedural check UK
audit of clerical accuracy US
control de calitate
quality control
control de gestiune
management audit
management control
control de inventar
physical check
control extern
external audit
control financiar
financial control
control fiscal
42
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
amortizarea aparatelor si instalatiilor de masura, control si reglare
depreciation of measurement, control and adjustment instruments
aparate si instalatii de masurare, control si reglare
measurement, control and adjustment devices
comisie de control contabil
audit committee
comitet de supraveghere si control
committee of inspection
cont de control
43
control account
controlling account
CONTURI
conturi
accounts
customer accounts
conturi anuale
annual accounts
conturi bilantiere
balance sheet accounts
conturi curente la banci
cash at bank
conturi de active imobilizate
long-term assets accounts
conturi de amortizari
conturi de capital propriu
owner's equity accounts
stockholders' equity accounts
capital accounts
conturi de cheltuieli
expense accounts
conturi de datorii restante
past-due accounts
conturi de depozit
savings accounts
conturi de economii
savings accounts
conturi de gestiune
management accounts
conturi de produse in curs de executie
work in process inventory accounts
conturi de produse in curs de fabricatie
conturi de regularizare
accruals
conturi de regularizare si asimilate
accruals and similar accounts
conturi de venituri
revenue accounts
conturi de venituri si cheltuieli
revenue and expense accounts
conturi la banci
cash at bank
bank accounts
conturi la banci in lei
cash at bank in lei
conturi la banci in valuta
cash at bank in foreign currencies
conturi reprezentate in contul de profit si pierdere
44
income statement accounts
Curtea de Conturi
audit office
court of auditors
furnizori si conturi asimilate
suppliers and similar accounts
inchiderea conturilor
year end closing
year end closure
note la conturi
notes on the accounts
personal si conturi asimilate
payroll and similar accounts
plan de conturi
chart of accounts
alte conturi
sundry accounts
alte conturi in afara bilantului
other off-balance sheet accounts
asigurari sociale, protectia sociala si conturi asimilate
social security and similar accounts
asociati - conturi curente
shareholders - current accounts
asociati - dobanzi la conturi curente
accrued interest on shareholders' current accounts
bugetul statului, fonduri speciale si conturi asimilate
amounts payable to the state budget, special funds and similar accounts
casa si conturi la banci
cash at bank and in hand
cash at bank and on hand
clasa de conturi
account category
category of accounts
class of accounts
COST
cost
cost
cost al vietii
cost of living
cost curent
current cost
cost de achizitie
cost of acquisition
cost of purchase
acquisition cost
historical cost
cost de capital
capital cost
cost de emisiune
cost of issue
issuing cost
cost de inlocuire
replacement cost
cost de oportunitate
45
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 plus marja
cost-plus
cost de transport cu camionul
trucking fee
cost de somaj
cost of idle capacity
cost of idleness
negative volume variance
unabsorbed overhead
cost direct
direct cost
cost direct al materialelor
direct material cost
direct materials cost
cost direct al muncii
direct labor cost
direct labour cost
cost estimat
estimated cost
predetermined cost
cost indirect al materialelor
indirect material cost
cost istoric
cost of acquisition
historical cost
original cost
cost marginal
marginal cost
incremental cost
cost mediu
average cost
cost mediu ponderat
weighted average cost
cost mediu variabil
average variable cost
cost minim
low cost
cost nerepetitiv
non-recurring cost
cost normal de productie
normal production cost
cost prestabilit
predetermined cost
cost prevazut in buget
budgeted cost
cost scazut
low cost
cost standard
standard cost
cost standard al fortei de munca directe
standard direct labor cost
46
cost standard al materiilor prime directe
standard direct materials cost
cost suplimentar
extra cost
cost unitar
unit cost
cost unitar mediu ponderat
weighted average unit cost
cost si navlu
C&F
CFR
Cost and freight
cost, asigurare si navlu
CIF
Cost, Insurance and Freight
cost, asigurare si navlu, pe chei
cost, insurance, freight landed
cost, asigurare, navlu si comision
CIF&C
Cost, Insurance, Freight and Commission
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
costul de a face afaceri
cost of doing business
costul fortei de munca
cost of labor
costul productiei in curs de executie
cost of work in progress
costul produsului
product cost
element de cost
cost item
evaluarea stocurilor la costul de achizitie
pricing inventory at cost
fixarea pretului in functie de costul marginal
marginal cost pricing
fisa de cost pe comenzi de fabricatie
job order cost card
indicele costului vietii
cost of living index
la cost
at cost
la costul de achizitie
at cost
metoda costului (istoric)
cost method
metoda costului mediu
average-cost method
metoda costului variabil
marginal costing
metoda „cost-plus”
cost-plus method
pret de cost
cost price
principiul asocierii costurilor cu veniturile aferente
matching concept
principiul cost-beneficiu
cost-benefit principle
47
principiul costului istoric
cost principle
unitate de cost
cost unit
valoarea cea mai mica dintre cost si pretul de piata
lower of cost or market; LCM
variatie de cost
cost variance
COSTURI
costuri
costs
costuri administrative
administration cost
costuri aferente exercitiului
period costs
costuri aferente iesirilor
cost of disposal
costuri de ambalare
packing costs
costuri de cercetare
research cost(s)
costuri de cercetare-dezvoltare
costs of research and development
research and development costs
costuri de comercializare
marketing cost
selling costs
costuri de desfacere
selling costs
costuri de distributie
distribution costs
costuri de exploatare
operating costs
costuri de manopera
labo(u)r costs
costuri de marketing
marketing cost
costuri de materiale
material cost
material(s) cost
costuri de prelucrare
conversion costs
costuri de promovare
advertising cost
promotion cost
costuri de publicitate
advertising costs
costuri de transformare
conversion costs
costuri de transport
costs of shipping
freight costs
costuri de transport aferente aprovizionarii
freight-in costs
costuri de transport aferente livrarilor
freight-out costs
costuri de vanzare
48
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
credit
loan
credit bancar
bank loan
credit comercial
trade credit
credit consumator
consumer credit
49
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
50
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
51
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
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
CREDTITARE
creditarea contului
credit on account
crediting the account
nota de creditare
credit note
52
credit memorandum
prin creditarea
by crediting
CREDITE
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
credite bancare interne garantate de stat
domestic bank loans guaranteed by the state
credite bancare nerambursate la scadenta
bank loans in arrears
credite bancare pe termen lung
long term bank loans
credite bancare pe termen lung nerambursate la scadenta
long term bank loans in arrears
credite bancare pe termen lung si mediu
long and medium term bank loans
credite bancare pe termen lung si mediu nerambursate la scadenta
long and medium term bank loans in arrears
credite bancare pe termen mediu
medium term bank loans
credite bancare pe termen scurt
short-term bank loans
credite bancare pe termen scurt nerambursate la scadenta
short-term bank loans in arrears
credite contractate
outstanding loans
credite de la trezoreria statului
state treasury loans
credite externe garantate de banci
foreign loans guaranteed by banks
credite externe garantate de stat
foreign loans guaranteed by the state
credite externe guvernamentale
foreign government loans
credite fiscale
tax credits
credite interne garantate de stat
domestic loans guaranteed by the state
gestiunea creditelor
credit management
limita de competenta in materie de credite
credit sanctioning authority
loan officers' limit
pierderi din credite comerciale
credit losses
capital initial (referitor la credite)
principal
Comitetul Tehnic al Asiguratorilor de Credite la Export al CEE
COTACEX
Technical Committee of Export Credit Insurers of the EEC
CREDITOR
53
creditor
creditor
creditor ordinar
general creditor
ordinary creditor
unsecured creditor
a avea contul creditor
bon de cont creditor
credit account voucher
clienti - creditori
creditori
creditors
rulaj creditor
credit footing
sold creditor
credit balance
CREDITORI
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
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
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
54
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
curs oficial de schimb
central exchange rate
curs pentru plata imediata in numerar
spot rate
curs platit
paid price
curs spot
spot rate
curs tras la sorti
stock or bond price drawn by lot
curs valutar
exchange rate
rate of exchange
cursul cel mai scazut
lowest price
cursul de inchidere
closing rate
cursul normal al afacerilor
normal course of business
cursul pietei
market rate
cursul zilei
current market value
cursuri de schimb flotante
floating exchange rates
cursuri multiple
multiple exchange rate
split exchange rate
decontari din operatii in curs de clarificare
suspense account
unsettled transactions
diferenta de curs
difference in rate of exchange
imobilizari corporale in curs
tangible assets in progress
imobilizari in curs
55
fixed assets under construction
non-current assets in progress
fixed assets in progress
imobilizari necorporale in curs
intangible assets in progress
in curs
in progress
in curs de executie
in process
in curs de realizare
in progress of completion
la cel mai bun curs
at best UK
at market US
la cursul zilei
at the current rate of exchange
lista de cursuri
quotation list
lucrari si servicii in curs de executie
services in progress
metoda cursului zilei
closing rate method UK
current rate method US
modelul cursului de schimb multinational
MERM
multinational exchange rate model
productia in curs de executie
work in progress
productia in curs de fabricatie
work in progress
productie in curs de executie
work in process
productie in curs de fabricatie
goods in process
goods in progress
work in process
work in progress
produse in curs de executie
work in process
work in progress
produse in curs de fabricatie
work in process
work in progress
provizioane pentru deprecierea imobilizarilor corporale in curs
provisions for impairment of tangible assets in progress
provizioane pentru deprecierea imobilizarilor in curs
provisions for impairment of fixed assets in progress
provisions for impairment of non-current assets in progress
provizioane pentru deprecierea imobilizarilor necorporale 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 stocurilor si productiei in curs de executie
provisions for write-down of inventories and work in progress
raport curs-beneficiu
P/E ratio
PER
price-earning ratio
raportul curs/beneficiu per actiune
price/earnings ratio; p/e ratio
56
stoc de produse in curs de executie
work in process inventory
stoc de produse in curs de fabricatie
work in process inventory
variatia stocurilor de produse finite si de productie in curs de executie
variation in stocks of finished goods and in work in progress
venituri din diferente de curs valutar
foreign exchange gains
venituri sau cheltuieli privind diferentele de curs valutar
exchange gains or losses
tara in curs de dezvoltare
developing country
LDC
less-developed country
under-developed country
tari in curs de dezvoltare neasociate
NADC
Non-Associated Developing Countries
active corporale in curs
cheltuieli din diferente de curs valutar
foreign exchange losses
castiguri din diferente de curs valutar
constructii in curs
construction in progress
contul produse in curs de fabricatie fara sold initial
no beginning work in process inventory
contul „stocuri de productie in curs de executie”
work in progress inventory account
conturi de produse in curs de executie
conturi de produse in curs de fabricatie
conturi de stocuri si productie in curs de executie
inventories and work in progress
costul productiei in curs de executie
cost of work in progress
CURS VALUTAR
curs valutar
exchange rate
rate of exchange
cheltuieli din diferente de curs valutar
foreign exchange losses
castiguri din diferente de curs valutar
curs intervalutar (paritate intre doua devize prin raportare la o a treia)
cross rate
venituri sau cheltuieli privind diferentele de curs valutar
exchange gains or losses
DEBIT
57
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 plata cu debit amanat
charge card
clienti debitori
accounts receivable
coloana „debit”
debit column
de debitat
to be debited
debitare a contului
debiting the account
debitat
debited
debitor
debtor
borrower
debitori
debtors
debitori comerciali
trade debtors
debitori diversi
sundry debtors
declaratie de debit
borrower's note
dobanzi debitoare
interest paid
inregistrare in debitul [unui cont]
debit entry
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
total sume debitoare
total debits
tranzactie de debit
debit transaction
tara debitoare
debtor nation
DEBITARE
58
debitare a contului
debiting the account
nota de debitare
debit note
debit memorandum
prin debitarea
by debiting
DEBITOR
debitor
debtor
borrower
cont debitor
bank overdraft
overdrawn account
debitori
debtors
debitori comerciali
trade debtors
debitori diversi
sundry debtors
furnizori - debitori
rulaj debitor
debit footing
sold debitor
debit balance
DEBITORI
debitori
debtors
alti debitori
other debtors
clienti debitori
accounts receivable
debitori comerciali
trade debtors
debitori din amenzi si penalitati pretinse
receivables from penalties and fines claimed
debitori diversi
sundry debtors
debitori scosi din activ, urmariti in continuare
receivables written off but still followed up
debitori solidari
joint and several debtors
pierderi datorate debitorilor
losses on receivables
pierderi din creante si debitori diversi
bad debts written off
pierderi din debitori diversi
59
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
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
declaratie de profituri
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
declaratie privind impozitele pe vanzari
sales tax return
declaratie privind impozitul pe profit
corporate tax return
income tax return
declaratie vamala
customs declaration
customs entry
formular de declaratie vamala
customs entry form
a semna o declaratie de renuntare
60
(to) sign a waiver
DECALRATII
declaratii contabile
declaratii financiare
financial statements
declaratii financiare interimare
interim financial statements
declaratii interimare
interim statements
declaratii privind veniturile individuale
individual tax returns
declaratii speciale
special tax returns
alte declaratii financiare
other financial statements
DEDUCERI
deduceri de afaceri permise conform legislatiei fiscale

deduceri din impozite
withholding allowances
deduceri din vanzari
sales deductions
deduceri personale
personal deductions
DEDUCTIBIL
deductibil
deductible
deductible (ins.)
deductibil fiscal
tax-deductible
deductibil la calculul impozitului
tax-deductible
diferenta temporara deductibila
deductible temporary difference
nedeductibil
non-deductible
taxa deductibila
deductible tax
taxa [pe valoarea adaugata] deductibila
input tax
TVA deductibila
deductible VAT
input VAT
DEDUCTIBILE
cheltuieli deductibile
deductible expenses
61
deductible charges
allowable expenses
cheltuieli deductibile fiscal
deductible expenses for tax purposes
tax-deductible expenses
tax-deductible charges
cheltuieli deductibile in scopuri legate de impozitare
cheltuieli nedeductibile
disallowed deductions
non-allowable charges
non-deductible expenses
DOBANDA
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
62
variable rate of interest
cambie purtatoare de dobanda
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
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
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
63
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
EXCEPTIONAL
64
exceptional
extraordinary
contract exceptional
one-off contract
profit exceptional
windfall profit
venituri exceptionale
extraordinary revenues
extraordinary income
EXCEPTIONALE
exceptionale
extraordinary
alte venituri exceptionale din operatii de gestiune
other extraordinary administrative revenues
cheltuieli exceptionale
cheltuieli exceptionale privind operatiile de gestiune
extraordinary administrative expenses
cheltuieli exceptionale privind provizioane pentru deprecieri
extraordinary expenses related to provisions for depreciation
cheltuieli exceptionale privind provizioane pentru riscuri si cheltuieli
extraordinary expenses related to provisions for risks and charges
cheltuieli exceptionale privind provizioane reglementate
extraordinary expenses related to statutory provisions
castiguri si pierderi exceptionale
venituri exceptionale din operatii de gestiune
extraordinary administrative revenues
venituri exceptionale din provizioane
extraordinary revenues from provisions
venituri exceptionale din provizioane pentru deprecieri
extraordinary revenues from provisions for depreciation
venituri exceptionale din provizioane pentru riscuri si cheltuieli
extraordinary revenues from provisions for risks and charges
venituri exceptionale din provizioane reglementate
extraordinary revenues from statutory provisions
EXPLOATARE
65
active de exploatare
operating assets
activitate de exploatare
ordinary operations
activitati curente de exploatare
operating activities
alte venituri din exploatare
other operating revenues
other operating income
beneficiu din exploatare
trading profit
buget de exploatare
operating budget
capital de exploatare
working capital
care nu este de exploatare
non-operating
cheltuieli de exploatare
operating cost
operating expenses
operating charges
operating costs
cheltuieli de exploatare privind provizioanele pentru deprecierea activelor circulante
operating expenses related to provisions for depreciation of current assets
write-down of current assets
cheltuieli de exploatare privind provizioanele pentru riscuri si cheltuieli
operating expenses related to provisions for risks and charges
provisions for risks and charges - operating charges
cost accounting
costuri de exploatare
operating costs
credit de exploatare
working capital credit
working credit
declaratie de exploatare
operating statement
fluxuri de numerar din activitati de exploatare
cash flows from operating activities
garantie pe perioada de exploatare
lifetime warranty
materiale consumabile de exploatare/productie
operating supplies
pierdere din exploatare
operating loss
pierderi din exploatare
operating loss
66
gross profit
profit de exploatare
operating profit
profit din exploatare
operating profit
profit net din exploatare
net operating income
rezultat de exploatare
operating result
rezultat din exploatare
operating result
income from operations
unitate contabila de exploatare
accounting unit
venituri din exploatare
operating revenues
operating income
venituri din provizioane privind activitatea de exploatare
write back of operating provisions
venituri din subventii de exploatare
revenues from subsidies for operating activities
venituri din subventii de exploatare pentru alte cheltuieli de exploatare
revenues from subsidies for other operating expenses
EXTRAORDINAR
extraordinar
extraordinary
adunarea generala extraordinara
extraordinary general meeting; EGM
castiguri si pierderi extraordinare
elemente extraordinare
extraordinary items
impozit pe profitul sau pierderea extraordinar(a)
tax on extraordinary profit or loss
rezultatul extraordinar
extraordinary profit or loss
venituri extraordinare
EXTRAORDINARE
extraordinare
extraordinary
cheltuieli privind calamitatile si alte evenimente extraordinare
expenses related to natural disasters and other extraordinary events
cheltuieli si venituri extraordinare
67
elemente extraordinare
extraordinary items
operatiuni extraordinare (fuziune, achizitia unei alte companii)
unusual transactions (a merger, the purchase of another company)
venituri din subventii pentru evenimente extraordinare si altele similare
revenues from subsidies for extraordinary events and other similar revenues
FINANCIAR
financiar
financial
administratie financiara
Board of Inland Revenue UK
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
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
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
68
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]
beginning accrued liabilities
profit financiar
financial income
profit financiar inainte de impozit[are]
pretax financial income
profit sau pierdere pe anul financiar
profit or loss for the financial year
profitul pe anul financiar
profit for the financial year
profitul pe exercitiul financiar
raport financiar interimar
interim financial report
raport financiar/bursier
market report
rezultat financiar
financial result
risc financiar
financial risk
sfarsitul exercitiului (financiar)
end of a financial year
sfarsitul exercitiului financiar
end of the financial year
standard de contabilitate financiara
trecutul financiar al companiei
company's financial history
vicepresedinte financiar
financial vice president
santaj financiar
greenmail
FINANCIARE
financiare
financial
active financiare
financial assets
active fixe financiare
investment assets
69
ajustarea valorii imobilizarilor financiare si a investitiilor financiare detinute ca active
circulante
value adjustments in respect of financial assets and of investments held as current assets
ajustari de valoare in privinta imobilizarilor financiare si a investitiilor detinute ca active
circulante
value adjustments in respect of financial assets and of investments held as current assets
alte declaratii financiare
alte investitii financiare pe termen scurt
other short term financial investments
alte investitii financiare pe termen scurt si creante asimilate
other short term financial investments and related receivables
alte situatii financiare
alte venituri financiare
other financial revenues
cheltuieli financiare
financial expenses
financial charges
cheltuieli financiare privind provizioane pentru riscuri si cheltuieli
financial expenses related to provisions for risks and charges
cheltuieli financiare privind provizioanele pentru deprecierea imobilizarilor financiare
impairment losses on financial non-current assets
cheltuieli privind imobilizarile financiare cedate
losses on disposal of long term financial investments
conturi financiare
financial accounts
declaratii financiare
declaratii financiare interimare
imobilizari financiare
financial assets
financial fixed assets
financial non-current assets
investment assets
informatii financiare
financial information
informatii financiare de interes
financial highlights
informatii financiare pe sectoare
reporting by segments
segmental reporting
informatii financiare pe trimestre
financial information by quarter
investitii financiare pe termen scurt
short-term financial investments
short-term investments
investitii financiare pe termen scurt la societati din cadrul grupului
short-term financial investments in companies within the group
note explicative la situatiile financiare
notes to the financial statements
note [explicative] la situatiile financiare
notes to the statements
70
notes to the accounts
operatiuni financiare
financial transactions
financial operations
pierderi privind investitiile financiare pe termen scurt cedate
losses on disposal of short term financial investments
provizioane pentru deprecierea altor investitii financiare si creante asimilate
provisions for write-down of other financial investments and related receivables
provizioane pentru deprecierea imobilizarilor financiare
provisions for impairment of financial fixed assets
rapoarte financiare
financial reports
raportari financiare
raportari financiare interimare
rata rentabilitatii financiare
rate of return
return
rezultate financiare
financial performance
situatia evolutiei situatiei financiare
statement of changes in financial position
situatia modificarilor pozitiei financiare
statement of changes in financial position
situatia modificarilor pozitiei financiare - pe baza de numerar
statement of changes in financial position - cash basis
situatii financiare
situatii financiare interimare
venituri din imobilizari financiare
revenues from long term financial investments
venituri din imobilizari financiare cedate
revenues on disposal of long term financial investments
venituri din investitii financiare cedate
revenues on disposal of financial investments
venituri financiare
financial revenues
financial income
FISCAL
agent fiscal
fiscal agent
an fiscal
fiscal year
autoritati fiscale
tax authorities
avantaje fiscale pentru investitii
investment incentives
cheltuieli aferente din punct de vedere fiscal exercitiilor viitoare
cheltuieli deductibile fiscal
71
tax-deductible expenses
tax-deductible charges
cod fiscal
VAT number
VAT registration number
conform legilor fiscale
under the tax laws
control fiscal
inland revenue inspection
credite fiscale
tax credits
declaratie fiscala
tax return
deductibil fiscal
tax-deductible
evaziune fiscala
tax evasion
exercitiu fiscal
accounting period
accounting year
financial year
fiscal period
tax year
frauda fiscala
tax avoidance
gestiune fiscala
tax planning
grup fiscal
tax group
lacuna fiscala
tax loophole
lacuna juridica permitand evaziunea fiscala
tax loophole
legi fiscale
tax laws
legislatie fiscala
tax laws
organe fiscale
tax authorities
paradis fiscal
tax haven
tax shelter
planificare fiscala
tax planning
politica fiscala
fiscal policy
profit pentru scopuri fiscale
income for tax purposes
profitul impozabil conform legislatiei fiscale
taxable income under the tax laws
venit fiscal
tax income
venituri aferente din punct de vedere fiscal exercitiilor viitoare
deferred revenue
deferred income
FURNIZOR
72
furnizor
supplier
contul furnizorului
supplier's account
credit furnizor
supplier's credit
FURNIZORI
furnizori
suppliers
furnizori de imobilizari
suppliers of non-current assets
suppliers of fixed assets
furnizori si conturi asimilate
suppliers and similar accounts
datorii catre furnizori
accounts payable
marfa returnata furnizorilor
purchases returns
IMOBILIZARI
imobilizari
capital assets
non-current assets
fixed assets
long-term assets
imobilizari corporale
tangible assets
tangible fixed assets
tangible non-current assets
tangible long-term assets
property, plant and equipment
imobilizari corporale in curs
tangible assets in progress
imobilizari corporale nete (dupa scaderea amortizarii acumulate)
property, plant and equipment, net
imobilizari corporale si necorporale
tangible and intangible assets
imobilizari financiare
financial assets
73
financial fixed assets
financial non-current assets
investment assets
imobilizari financiare sub forma de interese de participare
investments in associates
imobilizari fizice
plant and equipment
imobilizari in curs
fixed assets under construction
non-current assets in progress
fixed assets in progress
imobilizari necorporale
intangible assets
intangibles
imobilizari necorporale in curs
intangible assets in progress
provizioane pentru alte imobilizari necorporale
provisions for impairment of other intangible assets
provizioane pentru deprecierea altor imobilizari corporale
provisions for impairment of other tangible assets
provizioane pentru deprecierea imobilizarilor
provisions for impairment of fixed assets
provisions for impairment of non-current assets
provizioane pentru deprecierea imobilizarilor financiare
provisions for impairment of financial fixed assets
provizioane pentru deprecierea imobilizarilor necorporale
provisions for impairment of intangible assets
registrul de imobilizari
titluri detinute ca imobilizari
investments held as fixed assets
total imobilizari corporale
total property, plant and equipment
venituri din productia de imobilizari
own work capitalised
venituri din productia de imobilizari corporale
capitalised costs of tangible non-current assets
venituri din productia de imobilizari necorporale
capitalised costs of intangible non-current assets
venituri din provizioane pentru deprecierea imobilizarilor
revenues from provisions for depreciation of fixed assets
reversal of impairment losses on non-current assets
venituri din provizioane pentru deprecierea imobilizarilor financiare
reversal of impairment losses on financial non-current assets
alte imobilizari corporale
other tangible assets
alte imobilizari necorporale
other intangible assets
amortizarea altor imobilizari corporale
depreciation of other tangible assets
amortizarea altor imobilizari necorporale
amortisation of other intangible assets
avansuri acordate pentru alte imobilizari corporale
advance payments for other tangible assets
avansuri acordate pentru imobilizari corporale
advance payments for tangible non-current assets
74
avansuri acordate pentru imobilizari necorporale
advance payments for intangible non-current assets
cheltuieli financiare privind provizioanele pentru deprecierea imobilizarilor financiare
impairment losses on financial non-current assets
conturi de imobilizari
fixed assets accounts
non-current assets accounts
long-term assets accounts
furnizori de imobilizari
suppliers of non-current assets
suppliers of fixed assets
IMPOZIT PE PROFIT
impozit pe profit
income tax
corporate income tax
corporation tax
tax on income
tax on profit
impozit pe profit de plata
income tax payable
impozit pe profit de platit
income tax payable
impozit pe profitul acumulat
accumulated profits tax
impozit pe profitul sau pierderea extraordinar(a)
tax on extraordinary profit or loss
impozitul pe profit amanat
deferred income tax
deferred portion of income tax expense
impozitul pe profit curent
current income tax
current portion of income tax expense
impozitul pe profit sau pierdere din activitati curente
tax on profit or loss on ordinary activities
palier de impozit pe profit
income tax bracket
profit dupa impozitare
after-tax earnings
profit inainte de impozitare
pre-tax profit
profit before tax
profit inainte de impozitul pe profit
income before taxes
pre-tax profit
provizion amanat pentru impozitul pe profit
deferred provision for income taxes
75
provizion curent pentru impozitul pe profit
current provision for income taxes
provizion pentru impozitul pe profit
provision for income taxes
repartizarea impozitului pe profit
income tax allocation
scopuri [legate de calcularea] impozitului pe profit
income tax purposes
venituri din impozitul pe profit amanat
revenues from deferred tax income
alocarea impozitului pe profit
income tax allocation
cheltuiala cu impozitul pe profit
income tax expense
cheltuieli cu impozitul pe profit
income tax expense
cheltuieli cu impozitul pe profit amanat
deferred tax expense
declaratie privind impozitul pe profit
corporate tax return
income tax return
IMPOZITARE
impozitare
taxation
baza de impozitare
basis of assessment
baza de impozitare a unui activ sau obligatii
tax base of an asset or liability
cheltuieli deductibile in scopuri legate de impozitare
evaluarea bazei de impozitare
estimated assessment
impozitare directa
direct taxation
impozitare indirecta
indirect taxation
impozitare la sursa
tax deduction at source
impozitare la sursa a salariului
pay as you earn
PAYE
pay as you go
impozitare progresiva
graduated taxation
progressive taxation
after-tax earnings
pre-tax profit
profit before tax
rata de impozitare
tax rate
IMPOZITE
76
impozite
charges
dues
taxes
impozite amanate
deferred taxes
impozite de platit
taxes payable
impozite locale
local rates
rates
city taxes
impozite pe salarii
taxes on salaries
impozite pe statele de salarii - contributiile angajatorului
employer payroll taxes
impozite pe vanzari
sales taxes
impozite periodice
recurrent taxes
impozite si taxe aferente statelor de salarii
payroll taxes
taxes on payroll
impozite si taxe datorate de angajati
taxes owed by the employees
impozite si taxe pe statele de salarii
payroll taxes
impozite si taxe pe statele de salarii de platit
payroll tax payable
impozite si taxe salariale
payroll taxes
impozite, taxe si varsaminte asimilate
taxes and similar amounts
a impune (impozite sau taxe)
(to) levy
a percepe (impozite sau taxe)
(to) levy
accize si impozite pe vanzari
excise and sales taxes
cheltuieli cu alte impozite, taxe si varsaminte asimilate
other taxes, duties and similar expenses
payroll tax expense
cheltuieli cu impozitele, taxele si varsamintele asimilate
taxes, duties and similar expenses
prepaid taxes
colectare de impozite
collection of taxes
contributiile angajatorului la impozitele/taxele pe statele de salarii
declaratie privind impozitele pe vanzari
sales tax return
deducere de impozite
allowance
deduction
deduceri din impozite
77
withholding allowances
evitare sau reducere pe cale legala a impozitelor datorate
tax avoidance
net de impozite/taxe
net of taxes
planificarea impozitelor
tax planning
provizioane pentru impozite de platit
provision for taxes payable
provizioane pentru impozite si taxe
provisions for taxation
retineri din salarii pentru contributiile salariatilor [la taxe si impozite]
employee payroll withholdings
taxe vamale de import si alte taxe si impozite aferente importului
import duties and taxes
INREGISTRARE
inregistrare
entry
record
registration
registry
logging
inregistrare (a unei societati)
incorporation
certificat de inregistrare
certificate of registry
certificat de inregistrare a numelui navei
carving note
certificat de inregistrare la registrul comertului
certificate of incorporation
cod unic de inregistrare
VAT number
inregistrare a drepturilor de autor
copyright registration
inregistrare a marcii
registration of trademark
inregistrare compusa
compound entry
inregistrare contabila
accounting entry
book entry
inregistrare cronologica in jurnale
journalizing
inregistrare de ajustare
adjusting entry
inregistrare de regularizare
adjusting entry
inregistrare de regularizare de sfarsit de exercitiu
end-of-year adjusting entry
inregistrare de stornare
reversing entry
inregistrare in cartea mare
posting
inregistrare in creditul [unui cont]
credit entry
inregistrare in debitul [unui cont]
78
debit entry
inregistrare pe credit
credit entry
credit
inregistrare pe debit
debit entry
debit
inregistrare rectificativa
correcting entry
inregistrarea si trecerea in cartea mare
recording and posting
numar de inregistrare pentru TVA
book of first entry
registru de inregistrare finala
book of final entry
registru de inregistrare initiala
taxa de inregistrare
registration fee
INREGISTRAT
inregistrat
recorded
entered
charged
registered
cheltuieli inregistrate
recorded expenses
cheltuieli inregistrate in avans
prepaid expenses
prepaid taxes
cheltuieli neinregistrate
unrecorded expense
inregistrat drept activ
capitalized
inregistrat pe cheltuieli
charged to expense
inregistrate drept debite/inregistrari pe debit
recorded as/by debits
persoanele inregistrate ca platitoare de TVA
VAT-registered persons
deferred revenue
deferred income
unearned revenues
venituri neinregistrate
79
unrecorded revenues
INVENTAR
inventar
inventory
stock-taking
inventar material
physical inventory
inventar permanent
perpetual inventory system
continuous inventory
inventariere fizica
physical inventory
inventarierea stocurilor
inventory count
stock-taking
materiale de natura obiectelor de inventar
materials in the form of small inventory
obiecte de inventar
working inventory
obiecte de inventar la terti
working inventory at third parties
provizioane pentru deprecierea materialelor de natura obiectelor de inventar
provisions for write-down of materials in the form of small inventory
provizioane pentru deprecierea obiectelor de inventar
provisions for impairment of working inventory
registrul inventar
annual accounts book
scoatere din inventar
write-off
uzura obiectelor de inventar
wear and tear of working inventory
valoare de inventar
inventory value
cheltuieli privind materialele de natura obiectelor de inventar
expenses related to materials in the form of small inventory
cheltuieli privind obiectele de inventar
working inventory expenses
diferente de pret la obiecte de inventar
price differences on working inventory
INVENTARIERE
inventariere fizica
physical inventory
inventarierea stocurilor
inventory count
stock-taking
MIJLOACE FIXE
mijloace fixe
capital assets
fixed assets
mijloace fixe luate cu chirie
leased fixed assets
80
leased tangible assets
amortizarea aferenta gradului de neutilizare a mijloacelor fixe
depreciation relating to excess capacity of fixed assets
cheltuieli cu intretinerea [mijloacelor fixe]
maintenance expense
grad de neutilizare a mijloacelor fixe
excess capacity of fixed assets
investitie in mijloace fixe
real investment
reevaluare a mijloacelor fixe
revaluation of fixed assets
terenuri si mijloace fixe
property, plant and equipment
NOTA
nota
note
nota de acoperire
cover note
nota de ambalare
packing note
nota de creditare
credit note
credit memorandum
nota de debitare
debit note
debit memorandum
nota de imbarcare
shipping note
nota de livrare
delivery note
delivery notice
nota de predare
release note
nota de protest
notice of protest
nota de receptie
collection note
nota de rezervare a drepturilor de autor
copyright notice
NOTAR
notar
actuary
notar public
notary public
PIERDERE
pierdere
average
damage
loss
pierdere bruta
gross loss
81
pierdere contabila
book loss
pierdere de capital
capital loss
pierdere de curs
price loss
pierdere din exploatare
operating loss
pierdere neconstatata
unrecognized loss
pierdere neinregistrata
unrecorded loss
pierdere neta
net loss
pierdere neta totala
loss for the period
pierdere partiala
partial loss
pierdere totala
total loss
castig sau pierdere pe termen scurt
short-term gain or loss
P&L statement
income statement
statement of income
operating statement
cu avarie/pierdere partiala
with particular average
WPA
P&L statement
fara pierdere partiala
FPA
free of particular average
impozitul 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)
profit sau pierdere reportat(a)
profit or loss brought forward
profit si pierdere
P/L
profit and loss
profit or loss for the period
82
income summary
trecut pe profit si pierdere
written off
PIERDERI
pierderi
losses
pierderi contingente
contingent losses
pierderi datorate debitorilor
losses on receivables
pierderi datorate furturilor sau sustragerilor
losses due to theft or pilferage
pierderi de capital
capital losses
pierderi de stocuri
inventory losses
pierderi din creante
losses on amounts receivable
pierderi din creante legate de participatii
losses on amounts receivable in relation with long term financial investments
pierderi din creante si debitori diversi
bad debts written off
pierderi din debitori diversi
losses on sundry debtors
pierderi din exploatare
operating loss
pierderi din operatiuni de capital
capital losses
pierderi nete din operatiuni de capital
net capital loss
pierderi privind investitiile financiare pe termen scurt cedate
losses on disposal of short term financial investments
a trece la pierderi
(to) write off
alte profituri sau pierderi cuprinzatoare acumulate
accumulated other comprehensive income or loss
corelarea pierderilor
matching losses
dreptul pierderilor (in asigurari)
law of average
evaluare a pierderilor
loss assessment
profit acumulat - pierderi acumulate
retained earnings-accumulated losses
provizioane pentru pierderi din schimb valutar
provisions for foreign exchange losses
reportarea pierderii fiscale
tax loss carry forward
reportarea pierderilor fiscale neutilizate
carrying forward unutilised tax losses
transferarea pierderii fiscale in perioadele anterioare
carrying back a tax loss
PLAN DE CONTURI
83
plan de conturi
chart of accounts
PROFIT
profit
profit
net income
income
earnings
profit acumulat
accumulated profit
retained earnings
retained income
retained profit
profit acumulat - pierderi acumulate
retained earnings-accumulated losses
profit atotcuprinzator
comprehensive income
profit brut
gross profit
income before taxes
earnings before income taxes
pre-tax profit
gross profit
profit brut impozabil
taxable gross income
profit contabil
accounting profit
accounting income
profit cuprinzator
comprehensive income
profit de exploatare
operating profit
profit din activitati mentinute in continuare
profit from continuing operations
income from continuing operations
profit din dobanzi
interest profit
profit din exploatare
operating profit
profit disponibil pentru distribuire
profit available for distribution
after-tax earnings
profit exceptional
windfall profit
profit financiar
financial income
profit financiar inainte de impozit[are]
pretax financial income
profit impozabil
84
taxable income
taxable profit
pre-tax profit
profit before tax
profit inainte de impozitul pe profit
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 net
net income
net profit
net earnings
profit net din exploatare
net operating income
profit normal
normal profit
profit pastrat de societate pentru a fi reinvestit
earnings retained for use in the business
profit pentru scopuri de evidenta contabila
income for book purposes
profit pentru scopuri de raportare financiara
income for financial reporting purposes
profit pentru scopuri fiscale
income for tax purposes
profit retinut la dispozitia intreprinderii
retained earnings
retained income
retained profit
profit sau pierdere
profit or loss
profit sau pierdere cuprinzatoare
comprehensive income or loss
profit sau pierdere din activitati curente dupa impozitare
profit or loss on ordinary activities after taxation
profit sau pierdere extraordinar(a)
profit sau pierdere reportat(a)
profit or loss brought forward
profit si pierdere
P/L
profit and loss
income summary
profitul exercitiului
profit for the period
profitul impozabil conform legislatiei fiscale
taxable income under the tax laws
85
profitul pe anul financiar
profitul pe exercitiul financiar
profitul raportat
reported profit
PROFIT SI PIERDERE
profit si pierdere
P/L
profit and loss
income summary
P&L statement
income statement
statement of income
operating statement
P&L statement
PROFITURI
crestere a profiturilor
earnings growth
declaratie de profituri
elemente ale „altor profituri cuprinzatoare”
other comprehensive income items
evolutia profiturilor companiei
company's earnings trend
pierderi si profituri din exercitiul anterior
prior year items
profituri acumulate
accumulated earnings
profituri reale
real earnings
profituri reinvestite in societate
earnings reinvested in the company
restrictii asupra profiturilor retinute la dispozitia intreprinderii
restriction on retained earnings
alte profituri cuprinzatoare
other comprehensive income
alte profituri sau pierderi cuprinzatoare acumulate
accumulated other comprehensive income or loss
PROGRAM
86
program
program
software
program de amortizare
depreciation schedule
program de calcul tabelar
spreadsheet program
spreadsheet software
program de optiuni de achizitie de actiuni de catre personal
stock option plan
program economic
economic program
a executa un program
(to) run a program
a rula un program
(to) run a program
Comitetul Consultativ in Materie de Gestiune de Programe
Advisory Committee on Programme Management ACPM
pachet de programe
software package
pachet [de programe] de contabilitate
general ledger accounting package
produs-program
software package
programator
programmer
programe de calculator
software
Programul Natiunilor Unite pentru Dezvoltare
UNDP
United Nations Development Programme
Programul Natiunilor Unite pentru Mediul Inconjurator
UNEP
United Nations Environment Programme
RAPORT
raport
report
ratio
raport al auditorilor
audit report
auditor's report
raport al cenzorilor
audit report
auditor's report
auditors' report
raport al consiliului de administratie
report of the directors
raport anual
annual report
raport anual al grupului
group annual report
raport asupra lichiditatii
liquidity statement
raport curent
87
current report
raport curs-beneficiu
P/E ratio
PER
price-earning ratio
raport de constatare curat
clean report of findings
raport de conversiune
conversion parity
conversion ratio
raport de daune
damage report
raport de expertiza
survey report
raport de gestiune
annual report
management report
report of management
raport de indatorare
debt to equity ratio
raport de inspectie
award of experts
inspection report
survey
raport de lichiditate
liquidity ratio
raport de lichiditate imediata
quick ratio
quick asset ratio
acid test ratio
raport de piata
market report
raport de solvabilitate
solvency ratio
raport de vanzari
sales report
raport financiar interimar
interim financial report
raport financiar/bursier
market report
raport interimar
interim report
raport prudential
prudential ratio
raport special
special report
raport structurat
common-size statement
raport trimestrial
quarterly report
raport si conturi anuale
annual report and accounts
raportat in bilant
reported in the balance sheet
raportul administratorului
management report
report of management
raportul anual catre actionari
annual report to stockholders
raportul auditorilor
88
auditors' report
raportul auditorilor independenti
report of independent auditors
raportul auditorului
auditor's report
raportul consiliului de administratie
board of directors report
RAPORTARE
raportare
reporting
raportare falsa
misrepresentation
raportare financiara
financial reporting
raportare financiara frauduloasa
fraudulent financial reporting
scopuri de raportare
reporting purposes
sistem de raportare
reporting system
acord de vanzare si raportare
sell and report agreement
moneda de raportare
reporting currency
perioada de raportare
reporting period
profit pentru scopuri de raportare financiara
income for financial reporting purposes
RAPORTARI
raportari financiare
raportari financiare interimare
raportari interimare
interim statements
data raportarii
reporting date
RATA
rata
rate
instalment
installment
rata a inflatiei
inflation rate
rate of inflation
rata amortizarii
depreciation charge
depreciation rate
rate of depreciation
89
rata de baza a dobanzii
prime lending rate
prime rate
basic rate
rata de capitalizare
capitalization rate
rata de conversiune
conversion rate
rata de crestere
growth rate
rata de economisire
savings ratio
rata de impozitare
tax rate
rata de randament intern
internal rate of return
rata de referinta a dobanzilor comerciale
CIRR
commercial interest reference rate
rata de rentabilitate
rate of return
rata de schimb
exchange rate
rate of exchange
rata de schimb fixa
fixed exchange rate
rata de schimb flexibila
flexible exchange rate
rata de schimb flotanta
floating exchange rate
floating rate of exchange
rata de schimb la termen
forward exchange rates
rata dobanzii
interest rate
rate of interest
rata dobanzii interbancare
interbank rate
rata dobanzii nominale
nominal interest rate
rata efectiva
effective rate
rata efectiva a dobanzii
effective interest rate
rata fixa a dobanzii
fixed interest rate
rata flotanta
floating rate
rata impozitului/taxei
tax rate
rata incrucisata
cross rate
rata inflatiei
inflation rate
rate of inflation
rata liniara [de amortizare]
straight-line rate
90
rata marginala de impozitare
marginal rate of tax
marginal tax rate
rata minima a dobanzii
MLR
rata minima a scontului
MLR
rata nominala a dobanzii
face interest rate
rata oficiala a scontului
MLR
rata pivot
central exchange rate
central rate
rata profitului
rate of profit
rata reala a dobanzii
real interest-rate
real rate
rata reala a rentabilitatii
real rate of return
rata rentabilitatii capitalului
return on capital employed; ROCE
rata rentabilitatii contabile
accounting rate of return
rata rentabilitatii financiare
rate of return
return
rata rotatiei stocurilor
rate of inventory turnover
rate of stock turnover
rata scontului
discount rate
RATE
in rate
in installments
in instalments
a plati in rate
(to) pay by instalments
achizitie in rate
hire-purchase
HP
purchase on installment
purchase 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 rambursabila in rate
installment debt
efecte comerciale platibile in rate
91
installment notes payable
Mecanismul Ratei de Schimb
ERM
Exchange Rate Mechanism
mecanismul ratei duble de schimb
DERM
dual exchange rate mechanism
metoda ratei de amortizare variabile
variable charge approach
metoda ratei rentabilitatii contabile
accounting rate-of-return method
plata in rate
payment by instalments
rate ridicate ale dobanzilor
high interest rates
rate scazute ale dobanzilor
low interest rates
sistem de rate de schimb ajustabile
crawling-peg system
vanzare in rate
hire-purchase
HP
installment sale
instalment sale
sale on instalment
REGISTRE
registre
books
records
registre contabile
account books
accounting books
books of account
registre de contabilitate
accounting books
account books
books of account
registrele contabile [care alcatuiesc cartea mare]
accounting ledgers
tinerea registrelor
bookkeeping
recordkeeping
REGISTRU
registru
book
record
registru al creditorilor
register of mortgage holders
registru analitic
subsidiary ledger
subsidiary file
registru contabil
ledger
register book
92
book of first entry
registru de autorizatii de plata
voucher register
registru de casa
cash book
registru de cecuri
check register
registru de evidenta primara
registru de inregistrare a cambiilor
bill book
tickler file
registru de inregistrare finala
book of final entry
registru de inregistrare initiala
registru de inscriptiuni - transcriptiuni
land register
registru de procese verbale
minute book
registru de state de plata
payroll register
registru de state de salarii
payroll register
registru de valori
security numbering system
registru de vouchere
voucher register
registru funciar
land register
registru jurnal
day book
journal
registrul actiunilor
share register
registrul comertului
trade registry
register of companies
registrul de imobilizari
registrul inventar
annual accounts book
registrul-jurnal general
general journal
certificat de inregistrare la registrul comertului
certificate of incorporation
SALARIAT
salariat
employee
salaried
salariat actionar
93
worker-shareholder
sustrageri marunte de produse de catre salariati
employee pilferage
agent salariat
salaried agent
SALARIATI
salariati
employees
plan de detinere de actiuni de catre salariati
employee stock ownership plan
ESOP
rascumpararea intreprinderii de catre salariati
leveraged management buy out
LMBO
SALARII
salarii
wages
wages and salaries
payroll
salarii angajate
accrued wages
salarii brute
gross earnings
salarii de plata
wages and salaries payable
salarii nete
net wages
salarii totale
total payroll
stat de salarii
payroll
state de salarii impozabile
taxable payroll
totalul salariilor de platit
total wages payable
payroll tax expense
cheltuieli cu impozitul pe salarii
taxes on salaries
cheltuieli cu salariile
payroll expenses
cheltuieli cu salariile personalului
salaries expense
cheltuieli privind salariile
salaries expense
cheltuieli privind salariile personalului administrativ
office salaries expense
cheltuieli privind salariile personalului de comercializare
store salaries expense
94
cont bancar pentru plata salariilor
payroll bank account
cont de salarii
payroll account
salary account
contabil pentru salarii
payroll accountant
contabilitatea salariilor
payroll accounting
payroll record
wages-salaries record
contributiile angajatorului la impozitele/taxele pe statele de salarii
impozit pe salarii
wages tax
impozite pe salarii
taxes on salaries
impozite pe statele de salarii - contributiile angajatorului
impozite si taxe aferente statelor de salarii
payroll taxes
taxes on payroll
payroll taxes
payroll tax payable
impozitul pe salarii
tax on salaries
personal - salarii datorate
employees - salaries payable
registru de state de salarii
payroll register
retineri din salarii datorate tertilor
retentions from salaries payable to third parties
SALARIU
salariu
salary
wage
salariu brut
gross salary
gross pay
salariu cu plata pe ora sau pe bucata
wage
salariu mediu
average monthly salary
salariu minim
minimum wage
salariu net
net salary
net pay
take-home pay
salariu primit efectiv
take-home pay
structura convenita a salariului
agreed wage structure
95
suprasalariu
fringe benefits
impozitare la sursa a salariului
pay as you earn; PAYE
pay as you go
nivelul salariului minim
minimum wage level
SITUATII
situatii contabile
interim accounts
situatii financiare
situatii interimare
interim statements
SITUATII FINANCIARE
situatii contabile
interim accounts
situatii financiare
situatii interimare
interim statements
TAXA
taxa
tax
charge
96
fee
taxa ad valorem
ad valorem tax
taxa asupra articolelor de lux
luxury tax
taxa bancara
bank charge
taxa consulara
consular fee
taxa de aeroport
airport tax
taxa de anulare
cancellation charge
taxa de certificare
certification fee
taxa de cheiaj
wharfage
wharfage charge
wharfage dues
taxa de colectare
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 licenta
licensing fee
taxa de livrare
delivery charge
taxa de magazinaj
warehouse charge
taxa de manipulare
handling charge
taxa de neprezentare
“no show” charge
taxa de obtinere a licentei de export
export license fee
taxa de obtinere a licentei 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
97
taxa de transport
freight charges
freight rate
hauling charge
porterage
taxa de transport cu camionul
hauling charge
trucking fee
taxa de trecere
toll
taxa de vamuire
customs clearance charge
taxa deductibila
deductible tax
taxa minima
minimum charge
taxa pe valoarea adaugata
value added tax
value added tax
VAT
taxa pentru surplus de bagaje
excess baggage charge
taxa perceputa
output tax
taxa vamala
customs duty
customs tax
rate of duty
taxa vamala ad valorem
ad valorem duty
taxa vamala de export
export duty
taxa vamala de import
import duty
taxa vamala specifica
specific duty
taxa variabila
floating charge
taxa [perceputa]
levy
taxat
taxed
charged
a taxa
(to) tax
TAXA PE VALOAREA ADAUGATA

value added tax
VAT
taxa [pe valoarea adaugata] aferenta iesirilor/vanzarilor
output tax
taxa [pe valoarea adaugata] aferenta intrarilor
input tax
taxa [pe valoarea adaugata] colectata
output tax
taxa [pe valoarea adaugata] deductibila
98
input tax
scutit de taxa [pe valoarea adaugata]
exempt from tax
TAXE
taxe
charges
dues
taxes
taxe bancare
bank charges
taxe conventionale
treaty duty
taxe de achitat (vama)
fee charged
taxe de canal
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 evaluare
valuation charge
taxe de expeditie
forwarding charges
taxe de export
export levies
taxe de far
light dues
taxe de incarcare si descarcare neincluse in navlu
FIO
free in and out
taxe de incasat la livrare
cc
charges collect
taxe de inspectie
inspection fees
taxe de pastrare in custodie
safe-custody charges
taxe de reexpediere
reforwarding charges
taxe de salvare
salvage charges
taxe de stivuire
stevedoring
stevedoring charges
taxe de terminal
99
terminal charges
taxe de transport
freight charges
taxe de transport continental
inland transport charges
taxe de transport pe caile navigabile interioare
inland waterway freight
taxe de vanzare
sale charges
taxe fiscale
fiscal charges
taxe pe incarcatura
cargo dues
taxe platite in avans
charges prepaid
prepaid expenses
taxe portuare
harbour dues
port dues
taxe postale
postage
taxe vamale de import si alte taxe si impozite aferente importului
import duties and taxes
taxe si onorarii de incasat
fees receivable
venituri din taxe si onorarii
fees earned
a impune (impozite sau taxe)
(to) levy
alte impozite, taxe si varsaminte asimilate
other taxes and similar liabilities
franco de taxe
duty free
impozite si taxe datorate de angajati
taxes owed by the employees
payroll taxes
payroll tax payable
impozite si taxe salariale
payroll taxes
impozite, taxe si varsaminte asimilate
taxes and similar amounts
livrat pe chei (taxe vamale platite)
Delivered Ex Quay (Duty Paid)
livrat, taxe vamale neplatite
DDU
Delivered Duty Unpaid
livrat, taxe vamale platite
DDP
Delivered duty paid
net de impozite/taxe
net of taxes
scutit de taxe vamale
duty free
free of customs duties
TVA
100
TVA
value added tax
VAT
TVA aferenta iesirilor
output VAT
TVA aferenta intrarilor
input VAT
value added tax on input
TVA colectata
output VAT
TVA de plata
VAT payable
TVA de recuperat
VAT receivable
TVA deductibila
deductible VAT
input VAT
TVA incasata
VAT collected
TVA inclus
VAT included
TVA neexigibila
VAT under settlement
cu cota zero de TVA
zero-rated for VAT
declaratie de TVA
VAT return
fara tva
excluding VAT
legislatie privitoare la TVA
VAT legislation
numar de inregistrare pentru TVA
numar pentru TVA
VAT number
persoanele inregistrate ca platitoare de TVA
VAT-registered persons
platitor de TVA
taxable person
scutit de TVA
exempt from VAT
VALOARE
valoare
value
amount
worth
valoare actuala
current value
present value
realisable value
valoare actuala de piata
current market value
valoare actualizata neta
discounted cash flow
DCF
valoare adaugata
101
value added
valoare adaugata bruta
gross value added
GVA
valoare adaugata neta
net value added
NVA
valoare asigurabila
insurable value
valoare bursiera
market value
valoare ca garantie
value as security
valoare comerciala
commercial value
valoare contabila
book value
carrying amount
carrying value
valoare contabila a actiunii
book value per share
valoare contabila bruta
gross book value
valoare contabila neta
net book value
valoare contabila nominala
accounting par value
valoare curenta
current value
present value
realisable value
valoare de amortizat
depreciable cost
valoare de cesiune globala
going concern value
valoare de estimare
estimated value
valoare de inlocuire
replacement price
valoare de inventar
inventory value
valoare de piata
market price
market value
current price
valoare de portofoliu
investment paper
valoare de randament
capitalized income value
valoare de revanzare
resale value
valoare de vanzare a imobilizarilor uzate
disposal value
valoare din factura
invoice value
valoare justa
fair value
valoare la casare
scrap value
valoare la scadenta
102
maturity value
valoare nominala
nominal value
par value
face value
face amount
valoare par
face value
nominal value
par value
valoare reziduala
disposal value
residual value
scrap value
salvage value
net book value
valoare totala a facturii
total invoice value
valoarea neta a facturii
net invoice value
valoarea nominala a actiunilor
nominal value of the shares
par value of the stock
valoarea stocurilor
inventory value
a declara la o valoare mai mare decat cea reala
(to) overstate
a declara la o valoare mai mica decat cea reala
(to) understate
a reduce valoarea contabila a unui activ
(to) write down
VENIT
venit
revenue
income
return
venit anual
annual income
venit brut
gross income
venit care nu este castigat din activitate
unearned income
venit castigat din activitate
earned income
venit comercial
ordinary income
venit contabil
accounting income
venit din capital
unearned income
venit din dividende
dividend income
venit din munca
earned income
venit fiscal
tax income
venit impozabil
103
taxable income
venit net
net income
net earnings
venit personal
personal income
private income
venitul impozabil pentru persoane fizice
taxable income for individuals
venitul mediu pe cap de locuitor
average income per capita
average per capita income
declaratie de venit
income tax return
income statement
declaratie de venit global
individual tax returns
impozit pe venit
income tax
impozit pe venitul din capital
capital tax
impozit pe venitul personal
personal income tax
impozit pe veniturile din valori mobiliare
capital yields tax
tax on distributions
impozit pe veniturile persoanelor fizice
personal income tax
palier de impozit pe venit
income tax bracket
VENITURI
venituri
revenues
income
earnings
venituri aferente din punct de vedere fiscal exercitiilor viitoare
deferred revenue
deferred income
venituri aferente exercitiului financiar curent dar care se vor incasa in
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 cumulate
cumulative earnings
venituri cumulate de la inceputul execitiului
earnings to date
104
venituri din activitati diverse
revenues from sundry activities
venituri din ajustarea la inflatie
revenues from adjustments for inflation
venituri din alte imobilizari financiare
revenues from other long term financial investments
venituri din alte investitii si imprumuturi [acordate]
income from other investments and loans
venituri din cedarea activelor
revenues from disposal of assets
venituri din comisioane
commission revenue
commissions earned
venituri din creante imobilizate
revenues from long term receivables
venituri din despagubiri si penalitati
revenues from penalties and damages
venituri din dobanzi
interest earned
interest income
venituri din dobanzi si alte venituri similare
venituri din donatii si subventii primite
gifts and subsidies received
operating revenues
operating income
venituri din prestari de servicii
service revenue
venituri din publicitate
advertising revenue
venituri din redevente
royalty income
venituri din redevente, locatii 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 vanzarile de produse
revenue from product sales
venituri diverse
miscellaneous income
other income
venituri financiare
financial revenues
financial income
105
venituri in afara exploatarii
non-operating revenue
non-operating income
deferred revenue
deferred income
unearned revenues
VENITURI DIN EXPLOATARE

operating revenues
operating income
venituri din provizioane privind activitatea de exploatare
write back of operating provisions
venituri din subventii de exploatare
revenues from subsidies for operating activities
venituri din subventii de exploatare aferente altor venituri
revenues from subsidies related to other income
venituri din subventii de exploatare pentru alte cheltuieli de exploatare
revenues from subsidies for other operating expenses
venituri din subventii de exploatare pentru plata personalului
revenues from subsidies for wages and salaries
alte venituri din exploatare
other operating revenues
other operating income
VENITURI EXCEPTIONALE
venituri exceptionale din provizioane
extraordinary revenues from provisions
venituri exceptionale din provizioane pentru deprecieri
extraordinary revenues from provisions for depreciation
venituri exceptionale din provizioane pentru riscuri si cheltuieli
extraordinary revenues from provisions for risks and charges
venituri exceptionale din provizioane reglementate
extraordinary revenues from statutory provisions
alte venituri exceptionale din operatii de gestiune
other extraordinary administrative revenues
VENITURI FINANCIARE
venituri financiare
financial revenues
financial income
venituri financiare din provizioane
106
reversal of impairment losses and write-down of financial assets
financial revenues from provisions
alte venituri financiare
other financial revenues
venituri din investitii financiare cedate
revenues on disposal of financial investments
venituri din investitii financiare pe termen scurt
revenues from short term financial investments
venituri din provizioane pentru deprecierea activelor circulante [financiare]
reversal of write-down of financial current assets
venituri din provizioane pentru deprecierea imobilizarilor financiare
reversal of impairment losses on financial non-current assets
VERIFICARE
verificare
ascertainment (law)
check-up
verification
review
count
check
trial
trial balance
verificare a marfurilor
checking of goods
verificare finala
final check
verificarea bilantului
balance sheet audit
controlul raportului de verificare
audit report review UK
report referencing US
procentaj de verificare a produselor
trial rate
107

Alphabetical Dictionary - Accounting

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Alphabetical Dictionary - Accounting

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ACTIV

amortizarea activelor corporale mobile neregasite in capitolele anterioare

amortizari privind imobilizarile

conturi analitice ale clientilor

aprobarea bilantului anual

taxa [pe valoarea adaugata] colectata

dari de seama contabile

credite bancare externe garantate de banci

deduceri de afaceri permise conform legislatiei fiscale

dobanzi - conturi asociati

TAXA PE VALOAREA ADAUGATA

taxa pe valoarea adaugata

VENITURI DIN EXPLOATARE

venituri din exploatare

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