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Assets = active company = companie, societate comercială usually = de obicei, in mod uzual are divided into = sunt impartite in major = mai important; principal categories = categorii (the) fixed assets = active imobilizate; active fixe; imobilizari current assets = active circulante; active curente (the) tangible assets = corporal tangible assets = imobilizari corporale.
Assets = active company = companie, societate comercială usually = de obicei, in mod uzual are divided into = sunt impartite in major = mai important; principal categories = categorii (the) fixed assets = active imobilizate; active fixe; imobilizari current assets = active circulante; active curente (the) tangible assets = corporal tangible assets = imobilizari corporale.
Assets = active company = companie, societate comercială usually = de obicei, in mod uzual are divided into = sunt impartite in major = mai important; principal categories = categorii (the) fixed assets = active imobilizate; active fixe; imobilizari current assets = active circulante; active curente (the) tangible assets = corporal tangible assets = imobilizari corporale.
usually = de obicei, in mod uzual are divided into = sunt impartite in major = mai important; principal categories = categorii (the) fixed assets = active imobilizate; active fixe; imobilizari current assets = active circulante; active curente (the) fixed assets category = categoria activelor imobilizate (to) include = a include, a cuprinde intangible = necorporal intangible assets = imobilizari necorporale; active necorporale tangible = corporal tangible assets = imobilizari corporale; active corporale financial assets = imobilizari financiare (the) current assets category = categoria activelor circulante stocks = in context: stocuri debtors = debitori investments = investitii cash at bank = conturi la banci cash in hand / on hand = disponibilitati in numerar; numerar in casa; disponibilitati banesti existente(the) assets of a company = activele unei companii are usually divided into five categories = sunt de obicei impartite (clasificate) in cinci categorii property = proprietate plant = utilaj; instalatii tehnice; uzina, fabrica equipment = in context: utilaj, instalatii, aparatura property, plant and equipment = imobilizari corporale (litt. proprietati, utilaje si aparatura) other assets = alte active (to) list = a inscrie pe o lista; a trece pe o lista these categories are listed on the balance sheet = aceste categorii sunt inscrise in bilant decreasing = descrescator in decreasing order = in ordine descrescatoare (to) presume = a presupune of their presumed liquidity = a presupusei lor lichiditati current assets = active circulante / curente are those assets of a company = sunt acele active ale unei companii (to) expect = a astepta, a anticipa; a presupune that are reasonably expected = care se presupune in mod rezonabil (to) realize = in context: a converti in bani in cash = in numerar, contra numerar (to) be realized in cash = a fi convertite in numerar (to) sell = a vinde to be sold = a fi vandute (to) consume = a consuma (to) be consumed = a fi consumate during one year = in timpul unui an, in timp de un an operating cycle = ciclu de exploatare during the normal operating cycle of the business = in timpul ciclului normal de exploatare al societatii fixed assets = active imobilizate; active fixe long-term = termen lung long-term assets = active pe termen lung; active imobilizate (to) acquire = a dobandi acquired = dobandite for use = pentru utilizare in business operations = in operatiunile / activitatea societatii, in operatiunile / activitatea de afaceri capital = capital capital assets = active de capital long-lived = care are viata lunga; de lunga durata; in context: de folosinta indelungata long-lived assets = active de folosinta indelungata plant and equipment = utilaje si aparatura value = valoare the value of these assets = valoarea acestor active exception = exceptie with the exception of ... = cu exceptia ... land = teren, terenuri (to) depreciate = in context: a amortiza expected life = durata estimata de viata is depreciated over their expected lives = este amortizata pe durata lor estimata de viata past = trecut, trecuta depreciation = in context: amortizare past depreciation = amortizarea trecuta accumulated depreciation = amortizare acumulata (Nota: in Romania nu se foloseste expresia amortizare acumulata in denumirea conturilor respective; ele se numesc Amortizari privind... sau Amortizarea ... de exemplu Amortizari privind imobilizarile sau Amortizarea instalatiilor, mijloacelor de transport, animalelor si plantatiilor is recorded in the ccumulated !epreciation accounts = este inregistrata in conturile de amortizare acumulata corporation = societate (forma de organizare juridica a unei societati comerciale care confera actionarilor responsabilitate limitata; in Romania poate fi echivalat atat cu un SRL cat si cu un SA; corporatie (intreprindere mare) the investments category of a US Corporation's alance Sheet = categoria "investitii" din bilantul unei societati americane the normal operation of the business = activitatea normala a societatii includes assets that are not used in the normal operation of the business= include active care nu sunt folosite in activitatea normala a societatii management = management, conducere, administrare, gestiune; administrator(i), manager(i) (to) plan = a planifica (to) convert to cash = a converti in numerar accounting period = exercitiu financiar, exercitiu contabil, an financiar (litt.perioada contabila) that management does not plan to convert to cash !ithin the next accounting period = pe care conducerea nu planuieste sa le converteasca in numerar in timpul urmatorului exercitiu financiar property" plant and equipment = imobilizari corporale (litt. proprietati, utilaje si aparatura) the property" plant and equipment category includes = categoria imobilizari corporale include (litt. categoria proprietati, utilaje si aparatura include) tangible = corporale long-term = pe termen lung tangible" long-term assets = active corporale, pe termen lung acquired for use in business operations = dobandite pentru utilizare in activitatile firmei (sau ... in activitatile de afaceri) intangible assets = active necorporale material substance = substanta fizica, forma fizica intangible assets are those assets which have no material substance = active necorporale sunt acele active care nu au o forma fizica as compared to = prin comparatie cu tangible or physical assets = active corporale sau fizice such as = cum ar fi, ca de exemplu buildings = cladiri land = teren, terenuri other assets = alte active a category some #$ companies use = o categorie pe care unele societati americane o folosesc miscellaneous = diverse, variate specified = specificat elsewhere = altundeva miscellaneous assets that are not specified elsewhere on the balance sheet = active diverse care nu sunt specificate altundeva in bilant (to) group = a grupa heading = titlu other companies group under this heading = alte societati (americane) grupeaza sub acest titlu investments" intangible assets" and all other assets = investitii, active necorporale si toate celelalte active owned by a company = detinute de o companie other than current and fixed assets = altele decat activele circulante si activele imobilizate whether = daca particular = anumit(e) assets = active are to be shown = trebuie prezentate as fixed assets or current assets = ca active imobilizate sau ca active circulante (to) depend upon = a depinde de purpose = scop shall depend upon the purpose = va depinde de scopul intended = in context: planuit, proiectat, scontat, destinat the purpose for which they are intended = scopul pentru care sunt destinate (to) comprise = a cuprinde fixed assets shall comprise those assets = activele imobilizate vor cuprinde acele active use = uz, utilizare, folosire basis = baza which are intended for use on a continuing basis = care sunt destinate a fi utilizate in mod prelungit / continuu / permanent undertaking = in context: intreprindere for the purposes of the undertaking%s activities = pentru scopurile activitatilor intreprinderii excerpt = extras depreciation = in context: amortizare periodic = periodic(a) allocation = alocare cost = cost asset = activ expenses = c!eltuieli estimated useful life = durata de utilizare estimata over its estimated useful life = pe durata sa estimata de utilizare rational = rational(a) systematic = sistematic(a) manner = modalitate amount = suma expensed = trecut(a) pe c!eltuieli for each month = pentru fiecare luna is called = este numita depreciation expense = c!eltuiala/c!eltuieli privind amortizarea recorded = inregistrat(a) depreciation expense account = contul c!eltuieli privind amortizarea long-term asset = activ pe termen lung; activ imobilizat is recorded on each long-term asset = este inregistrata pentru fiecare activ imobilizat separate = separat accumulated depreciation account = cont de amortizare acumulata examples = exemple (to) include = a include accumulated depreciation&building = amortizarea (acumulata a) cladirii accumulated depreciation&copier = amortizarea (acumulata a) copiatorului ccumulated !epreciation&'ruck = amortizarea (acumulata a) camionului ccumulated !epreciation&(ffice )quipment = amortizarea (acumulata a) aparaturii birotice and so on = si asa mai departe purpose = scop each = fiecare (to) show = a arata; sa arate how much of = cat de mult din (the) cost = costul of the asset = activului has been allocated = a fost alocat as an expense = ca o c!eltuiala previous = anterior accounting periods = exercitii financiare its balance = soldul sau cumulative = cumulat"iv# sum = suma for that asset = pentru acel activ difference = diferenta bet!een = intre depreciable = amortizabil depreciable asset = activ amortizabil related = legat de; aferent related accumulated depreciation = amortizarea acumulata aferenta is referred to as = este denumita carrying value = valoare ramasa [de amortizat boo" value = valoare contabila of that asset = a acelui activ over the last several years = in ultimii cativa ani tax laws = legi fiscale; legislatie fiscala most countries* tax laws = legislatia fiscala a celor mai multe dintre tari discarded = a inlatura, a renunta la concept = concept estimated useful life = durata de utilizare estimata each asset*s depreciation = amortizarea fiecarui activ nowadays = in ziua de azi, in prezent computed = calculat(a) over a period of years = pe o perioada de ani as prescribed by the laws = dupa cum este prescris prin lege for that type of property = pentru acel tip de proprietate such periods = astfel de perioade prescribed by the law = prescrise de lege prescribed recovery periods = perioade de recuperare prescrise "de lege# term = termen depreciation = amortizare (to) apply = in context: a (se) aplica only = numai tangible = corporal long-term = pe termen lung tangible long-term assets = imobilizari corporale; active imobilizate corporale; litt. active pe termen lung corporale other than = altele decat land = teren; terenuri natural resources = resurse naturale is not depreciable = nu este amortizabil because = deoarece it does not have = nu are limited = limitat(a) useful life = viata utila; durata de utilizare allocation = alocare cost = cost oil = in context: petrol gas = in context: gaze timber = c!erestea to the periods they benefit = la perioadele in care ele produc beneficii is referred to as = este denumita depletion = epuizare; amortizare (a activelor de natura resurselor naturale depleted = epuizate; amortizate (termen folosit numai pentru active de natura resurselor naturale are said to be = se spune ca sunt depletion expenses = c!eltuieli privind amortizarea (activelor de natura resurselor naturale; litt. c!eltuieli privind epuizarea are recorded into = sunt inregistrate in accumulated depletion accounts = conturi de amortizare (epuizare) acumulata (termen folosit numai pentru active de natura resurselor naturale intangible = necorporal intangible assets = imobilizari necorporale; active necorporale such as = cum ar fi, ca de exemplu patents = brevete trademarks = marci de comert goodwill = fond comercial are involved = sunt implicate amorti+ation = amortizare (termen folosit numai pentru imobilizari necorporale employed = in context: utilizat method = metoda employed = in context: utilizata (to) allocate = a aloca; pentru a aloca cost = cost tangible fixed asset = activ fix corporal accounting periods = exercitii finaciare is called = este numit(a) depreciation method = metoda de amortizare method of depreciation = metoda de amortizare several = cateva methods = metode (to) exist = a exista each of them = fiecare dintre ele is proper = este corespunzatoare for certain circumstances = pentru anumite circumstante although = desi not all of them = nu toate are acceptable = sunt acceptabile income tax = impozit pe venit/profit; in context: impozit pe profit for income tax purposes = pentru scopuri "legate de calcularea# impozitului pe profit (the) most common = cele mai uzuale (the) activity method = metoda activitatii (the) straight-line method = metoda liniara (the) sum-of-the-years*-digits method = metoda sumei anilor (the) declining-balance method = metoda regresiva; metoda procentajului din sold accelerated methods = metode accelerate decreasing charge methods = metode regresive; metode cu rata de amortizare descrescatoare is based on = este bazata pe; se bazeaza pe depreciation rate = rata de amortizare that is some multiple = care este un multiplu twice = de doua ori (the) straight-line rate = rata liniara "de amortizare# is used = este folosita is commonly referred to as = este denumita in mod uzual (the) double-declining-balance method = metoda regresiva dubla; metoda procentajului dublu din sold