1.

Accepturi bancare = Banker's Acceptances;

2. Acoperirea riscului = Hedge, Hedging;
3. Acoperire din patrimoniu = Asset Coverage;
4. Acoperirea dobanzii = Interest coverage;
5. Acord = Agreement;
6. Acord de credit = Credit agreement;
7. Actionar = Shareholder;
8. Actiune = Share;
9. Actiuni in circulatie = Outstanding shares;
10. Actiuni ordinare potentiale diluante = Dilative potential
ordinary shares;
11. Actiuni pereche = Paired Shares;
12. Activ = Asset;
13. Activ net corectat = Corrected Net Assets;
14. Active curente = Current assets;
15. Active identificabile = Identifiable assets;
16. Active imediate = Quick Assets;
17. Active imobilizate = Non current assets;
18. Activitati curente = Ordinary activities;
19. Activitati de administare a activelor = Trust activities;
20. Activitati de exploatare = Operating activities;
21. Activitati intrerupte = Discontinued operations;
22. Adiministrator de active = Trustee;
23. Ajustare = Adjustment;
24. Ajustare (infrumusetare contabila) = Haircut;
25. Amana, a ceda = Defer;
26. Amanetare = Pledge;
27. Amortizare = Amortization pentru imobilizari
necorporale si Depreciation pentru imobilizari corporale;
28. Analiza fundamentala = Fundamental analysis;
29. Andosare = Endorse;
30. Antecalcul = Ante calculation;
31. Anuitate = Annuity;
32. Anulare = Canceling;
33. Aport = Contribution;
34. Arbitraj = Arbitrage;
35. Arie de distributie = Distribution Area;
36. Asociat, a se asocia = Associates;
37. Asocieri in participatie = Joint venture;
38. Atribuire de actiuni = Assign shares;
39. Autofinantare = Self financing;
40. Balanta de verificare = Trial balance;
41. Banca de investitii = Investment Banker;
42. Baza de impozitare a unui activ sau obligatii = Tax base
of an asset or liability;
43. Beneficii economice = Economic benefits;
44. Bilant = Balance sheet;
45. Bilant consolidat = Consolidated Balance sheet;
46. Bilant falsificat = Cooked balances;
47. Bilet la ordin = Promissory Note;
48. Bonitate financiara = Financial trustworthiness;
49. Buget = Budget;
50. Cadru general = Framework;
51. Capital social = Share capital;

Acceptor tras, acceptor

Allow credit a acorda un credit
All-time high un record de cretere a cursului
All-time low un record de scdere a cursului
Amount o sum, un total
Amount to a se ridica la, a ajunge la
Arrears datorii, restane, arierate
Articles of Association statutul societii
Assess, to estimate a evalua, a estima
Assessment, an estimate o evaluare, o estimare
Assets activul
Auction o vnzare prin licitaie
Austerity austeritate
Back a susine financiar
Bad cheque, dud check cec fr acoperire
Bad debt o crean nepltit
Balance of account un sold de cont
Balance of Payments balana de pli
Balance of Trade balana comercial
Bank clerks funcionari bancari
Bank (A.E. discount) rate rata scontului Bncii
centrale
Bank account cont bancar
Bank tellers casieri (la banc)
Bank wickets ghiee ale bncii
Banking regulation reglementri bancare
Banknotes (A.E. bills) bancnote
Bargain a negocia
Barrier o barier
Barter / counter-trade troc
Base rate / prime rate tax preferenial / rata de
baz
Be in the black a fi creditor
Be in the red a fi descoperit/ n deficit
Bear un speculator de burs (care mizeaz pe
scderea cursului)
Bear an interest a produce o dobnd
Bearer un purttor
Bearer cheque cec la purttor
Benefit un avantaj
Bill, a check (US) o not de plat
Bills facturi, note de plat, efecte bancare
Bills of Exchange (B.E.), drafts cambii, polie,
trate
Bite a avea efect
Blank cheque cec n alb
Blue chips aciuni ale marilor companii
Board of directors consiliul de administraie
Bond o obligaiune
Bonus issue, shares / stock dividends aciuni
gratuite, dividente nominale
Boom un avnt (perioad de succes)
Boost a relansa
Borrow a lua cu mprumut

52. Capital de lucru brut = Working capital;

53. Capital de lucru net = Net Working capital;
54. Capitalizare totala = Total Capitalization;
55. Capitaluri proprii = Shareholders' equity;
56. Casa = Petty cash;
57. Casare = Cassation;
58. Castig = Gain;
59. Castigul dividendului = Dividend Yield;
60. Castig contingent = Contingent gain;
61. Castig din detinerea de active = Holding gains;
62. Castiguri din diferente de curs valutar = Foreign
exchange gain;
63. Castiguri inainte de dobanzi si taxe = Earnings before
interest and taxes (EBIT);
64. Cautiune = Bail;
65. Cec compensat = Cleared cheque;
66. Cec la purtator = Bearer cheque;
67. Cedare = Disposal;
68. Cerere = Demand;
69. Certificat = Scrip;
70. Certificat de depozit = Certificate of Deposit;
71. Cesionar = Assignee;
72. Cesionarea actiunilor prin buna intelegere = Private sale
of shares;
73. Cesiune = Assignment;
74. Cesiunea unei filiale = Disposal of subsidiary;
75. Cheltuiala cu impozitul pe profit = Tax expense;
76. Cheltuieli cu dobanzile = Interest expenses;
77. Cheltuieli de cercetare si dezvoltare = Research and
development costs;
78. Cheltuieli de exploatare = Operating costs;
79. Cheltuieli de personal = Personnel expenses;
80. Cheltuieli fixe = Fixed expenses;
81. Cheltuieli variabile = Variable expenses;
82. Chitanta de datorie = Due Bill;
83. Cifra de afaceri = Turnover;
84. Combinari de intreprinderi = Business combination;
85. Comensurare / Evaluare = Measurement;
86. Comision = Commission;
87. Companie cu capital de risc = Venture Capital
Company;
88. Compensa = Set-off;
89. Compensare = Offsetting;
90. Comun = Common;
91. Conceptul conectarii costurilor la venituri = Matching of
cost with revenues;
92. Concesionare = Concession arrangement;
93. Conditii ale platii amanate = Deferred payment terms;
94. Conosament = Bill of lading;
95. Consecventa = Consistency;
96. Consolidare = Consolidation;
97. Consultant financiar = Financial Advisor;
98. Cont = Account;
99. Cont de compensare = Clearing Account;

Borrower cel care ia cu mprumut

Branch sucursal
Brand o marc comercial
Break even a echilibra conturile
Bring down a micora, a diminua
Brisk activ, animat
Buck bancnot sau bancnote de un dolar (A.E.
familiar)
Building society o banc popular de economii
pentru cumprare de locuine
Bull un speculator de burs (care mizeaz pe
creterea cursului)
Bullion lingou din metal preios
Buoyant susinut, bine orientat
Buy forward a cumpra la termen
Bylaw prevedere regulamentar
Cap taxes a fixa un plafon pentru impozite
Cash a cheque a ncasa un cec
Cash flow flux de numerar
Cash point un aparat distribuitor de bancnote
Cashier casier n uniti economice
Ceiling plafon, nivel maxim
Central Bank banca central
Change francs into pounds a schimba francii n
lire
Charge tax, pre, cheltuieli
Cheque-book carnet de cecuri
Cheque-book (A.E. checkbook) carnet de cecuri
Chief executive officer / managing director
director general
Clearance sale o vnzare la solduri
Clearing-house camer de
compensare/decontare/oficiu cliring
Close nchidere
Close down a avea un curs sczut la nchidere
Coin money a bate moned
Coins monede, bani metalici
Collapse a se prbui
Collateral garanie, gaj / garant, girant, gir
Collect a ncasa, a percepe (impozite)
Commercial / retail bank banc comerciale /
banc de depozit
Commercially viable apt de a scoate profit
Commodity o marf (de larg consum)
Compete with sb. a concura cu cineva, a face
concuren cuiva
Competitive competitiv
Composite rate rat compus
Contribution cotizaie, contribuie
Convergence criteria criterii de convergen
Cost accounting contabilitate analitic / analiza
costurilor
Cost effective- rentabil, care i merit preul
Cost of living costul vieii

100. Cont discretionar = Discretionary Account;

101. Cont general = General Account;
102. Cont inghetat = Frozen Account;
103. Contabil = Accountant;
104. Contabilitate de angajamente = Accruals basis of
accounting;
105. Contabilitate de casa = Cash accounting;
106. Contingente (eventualitati, incertitudini) =
Contingencies;
107. Continuitatea activitatii = Going concern;
108. Contract de constructii = Construction contract;
109. Contract de Novatie = Contract Novation;
110. Contractul cost-plus = Cost-plus contract;
111. Contraprestatie = Consideration;
112. Contravaloarea cedarii = Disposal consideration;
113. Contul de profit si pierdere = Income statement;
114. Conturi blocate = Booked balances;
115. Conversie = Conversion;
116. Copie certificata = Certified copy;
117. Cost curent = Current cost;
118. Cost de achizitie = Cost of purchase;
119. Cost istoric = Historical cost;
120. Costul bunurilor vandute = Cost of goods sold;
121. Costul fortei de munca = Labour cost;
122. Costul stocurilor = Cost of inventories;
123. Costul unei achizitii = Cost of an acquisition;
124. Costul vanzarilor = Cost of sales;
125. Costuri absorbite = Absorbed cost;
126. Costuri aferente iesirilor = Cost of disposal;
127. Costuri de vanzare = Selling costs;
128. Costuri fixe = Fixed cost;
129. Costuri marginale = Marginal cost;
130. Costuri operationale = Operating expense;
131. Costuri si venituri = Costs and revenues;
132. Costuri variabile = Variable cost;
133. Costurile indatorarii = Borrowing costs;
134. Creante = Receivables;
135. Creante clienti = Account Receivable;
136. Creante comerciale = Trade receivables;
137. Creante pe termen lung = Long term receivables;
138. Creante privind impozitul amanat = Deferred tax
asset;
139. Crestere economica = Economic growth;
140. Criterii de recunoastere = Recognition criteria;
141. Cumparare fortata = Buy-in;
142. Cupon (la obligatiune) = Coupon;
143. Curent, pe termen scurt = Current;
144. Cursul de inchidere = Closing rate;
145. Data bilantului = Balance sheet date;
146. Data exercitarii = Exercise Date;
147. Data expirarii = Expiration Date;
148. Data inregistrarii = Date of Record;
149. Data intrarii in vigoare = Effective date;
150. Data raportarii = Reporting date;

Council tax impozite locale

Counter ghieu
Counterfeit a contraface, a falsifica, a face
bancnote false
Credit a sum to an account a vira o sum ntr-un
cont
Credit an account a credita un cont
Credit rating evaluare a solvabilitii clientelei
Credit squeeze restrngere a creditului
Credit standing situaie financiar, gradul de
solvabilitate
Creditor creditor
Crisis o criz
Cross out a bara
Crumble a se prbui
Curb a frna, a stpni
Currencies devize
Current / checking account cont curent
Current account deficit un deficit al balanei de
pli curente
Current account; account current cont curent
Custom-made fcut pe/la comand
Customs vam
Dabble on the Stock Exchange a juca la Burs
Deal o tranzacie
Dealer un dealer
Dealing platire la procent
Debit a sum from an account a debita o sum
dintr-un cont
Debit an account by a sum a debita un cont dintro sum
Debt o datorie
Debtor un debitor
Decline a decdea, o scdere
Deeds acte, contracte
Default a nu onora
Default on a payment a nu onora o plat
Defaulter ru platnic
Defer a amna, a ntrzia
Deficit un deficit
Deflation deflaie
Delay a amna, a ntrzia
Demand cerere
Deposit a depune
Deposit / time / notice account cont de depunere
Deposit account cont de depunere la scaden, de
depozit
Deposit bank banc de depuneri
Depositor depuntor
Depreciation amortizare, depreciere
Deregulation dereglementare
Devaluate a devaloriza
Devalue a devaloriza
Dip a scdea, a descrete

151. Datorie in obligatiuni = Bonded Debt;

152. Datorie pe termen scurt = Short term debt;
153. Datorie pe tremen lung = Long term debt;
154. Datorii = Liabilities;
155. Datorii bancare = Notes Payable Bank;
156. Datorii contingente = Contingent liabilities;
157. Datorii curente = Current liabilities;
158. Datorii fiscale = Tax Payable;
159. Datorii la furnizori pe termen lung = Long term
liabilities;
160. Datorii la stat = Tax Due;
161. Datorii pe termen lung = Non current liabilities;
162. Datorii privind impozitul amanat = Deferred tax
liabilities;
163. Declaratie de reconciliere (in situatiile financiare) =
Reconciliation Statement; (vezi nota 1)
164. Declaratia oficiala = Official Statement;
165. Decontare = Clearance;
166. Depreciere = Impairment;
167. Descrieri cu caracter general = General disclosures;
168. Dezvolta, in curs de executie = Progress, On the ...;
169. Diferenta temporara = Temporary difference;
170. Diferente temporale = Timing differences;
171. Diluarea participarii publice = Equity ownership
opening;
172. Discont = Discount;
173. Distribuire la bursa = Exchange Distribution;
174. Distribuire negociata = Negotiated Underwriting;
175. Dividende = Dividends;
176. Dividende de plata = Dividend Payout;
177. Divizarea actiunilor = Share split;
178. Dobanda = Interest;
179. Dobanda acumulata = Accrued Interest;
180. Dobanda compusa = Compound Interest;
181. Dobanda pentru imprumuturi revocabile = Call
Money Rate;
182. Drept (de..) = Right;
183. Drept de preemptiune = Pre-emptive Right;
184. Drept de subscriere = Subscription Right;
185. Durata de incasare a creantelor = Days Sales
Outstanding;
186. Echivalente de numerar = Cash equivalents;
187. Efect de comert = Paper;
188. Efect de levier = Leverage;
189. Efect de saturatie = Crowding - out effect;
190. Element = Item;
191. Elemente bilantiere = On balance sheet items;
192. Elemente extrabilantiere = Off-balance-sheet items;
193. Elemente extraordinare = Extraordinary items;
194. Elemente-randuri = Line items;
195. Emisiune = Issue;
196. Emisiune fierbinte = Hot Issue;
197. Emisiune de obligatiuni = Bond Issue;
198. Emisiune noua = New Issue;

Direct debit debitare direct

Directive o directiv
Discontinue a nceta (de a mai face ceva), a
ntrerupe
Discount a sconta (o poli)
Discount a draft a sconta o trat
Discount bank banc de scont
Dividends dividente
Downturn, a downswing un regres
Draw on an account a scoate dintr-un cont, a
retrage dintr-un cont
Draw on sight a trage la vedere
Draw on someone a trage (o trat) asupra cuiva
Drawee tras
Drawer trgtor
Drop, to fall, to come down a scdea, a se
micora
Dull inactiv
Duty o tax
Earn an interest a produce o dobnd
Earnings ctiguri, venituri (salariale)
Ease a se relaxa
Encash a ncasa un cec (la banc)
Endorse a gira
Endorse a cheque a andosa un cec
Endorsement girament
Enquiry, inquiry cerere de informaii
Equities aciuni ordinare
Erasure tergere, terstur
Exceed a depi
Exchange schimb
Exchange broker agent de schimb
Exchange bureau birou de schimb
Exchange rate rat de schimb
Executive administrator
Expedite, to a urgent lucrarea
Expenses cheltuieli, pli
Face value valoarea nominal
Fall back a se replia
Fall due a sosi la scaden
Fall, drop in prices o scdere a preurilor
Federal Reserve Bank (the Fed) (A.E.) banca
federal de rezerve, banca central a S.U.A.
Fee un onorariu
Figure o cifr
File for bankruptcy, to file under chapter 11 (US)
a-i depune bilanul, a cere falimentul
Fill in a form a completa un formular
Finance, to fund a finana, a acorda fonduri
Financial backing (support) susinere financiar,
sprijin financiar
Firm ferm
Flat rate rat uniform
Float (a currency) a face/ a lsa s oscileze o

199. Emitent = Issuer;

200. Erori fundamentale = Fundamental errors;
201. Estimare contabila = Accounting estimate;
202. Evaluare imobiliara = Real Estate Appraisal;
203. Evaluat in mod credibil = Measured reliably;
204. Evaziune fiscala = Tax evasion;
205. Executare = Execution;
206. Expansiune = Expansion;
207. Extras = Excerpt;
208. Extras de bilant = Summarized balance-sheet;
209. Extras de cont = Account Statement;
210. Falit = Bankrupt;
211. Filiala = Subsidiary;
212. Finantare anticipata = Advance Refunding;
213. Finantare pe credit = Debt financing;
214. Flux de fonduri = Flow of Funds;
215. Fluxuri de numerar = Cash flows;
216. Fond comercial (pozitiv) = Goodwill;
217. Fond comercial negativ = Negative goodwill;
218. Fond de rulment brut (total) = Working capital;
219. Fond de rulment net = Net Working capital;
220. Fonduri de pensii = Retirement benefit plans;
221. Fonduri detinute pentru clienti = Funds held for
customers;
222. Forma nominativa = Registered Form;
223. Forta de munca = Labour force;
224. Franciza = Franchise;
225. Fuziune = Merger;
226. Garant = Bondsman;
227. Garantie = Collateral;
228. Greva = Strike;
229. Identificarea activelor si obligatiilor = Identification
of assets and liabilities;
230. Iesiri de numerar = Cash outflow;
231. Imagine fidela/ prezentare fidela = True and fair
view/fair presentation;
232. Imaterial, intangibil = Intangible;
233. Imobiliar, fiduciar = Real;
234. Impozit pe profit = Tax on income;
235. Impozit real = Real tax;
236. Impozite amanate = Deferred taxes;
237. Imprumut = Loan;
238. Imprumut imobiliar = Mortgage;
239. Imprumut revocabil = Call Loan;
240. Imprumuturi nerambursabile = Forgivable loans;
241. Imprumuturi pe termen lung si solduri bancare
creditoare = Long term borrowings;
242. Imprumuturi pe termen scurt si solduri bancare
creditoare = Short term borrowings;
243. Impune, a stabili un impozit = Assess;
244. Incasare, crestere = Increase;
245. Incasari = Proceeds;
246. Incasari din cedare = Disposal proceeds;
247. Incasari in numerar = Cash proceeds;

moned strin
Float a company a lansa o societate
Flourish a prospera
Foot the bill a achita nota de plat
Forecast, an outlook o previziune
Foreign / overseas trade comer exterior
Foreign resident rezident strin
Forge a falsifica, a contraface (bancnote,
documente)
Forgery contrafacere, falsificare, falsuri
(bancnote, documente)
Freelance liber profesionist
Free trade liber schimb
Fringe benefit beneficiu suplimentar (n afara
salariului)
Futures market piaa tranzaciilor la termen
Gain a ctiga / un ctig, o plus-valoare
Gilt-edged securities valori/titluri fr risc
(obligaiuni de stat)
Giro cecuri potale
Giro account cont-cecuri potal
Give notice a da un preaviz
Globalise a se extinde la scar mondial
Go belly up (US) a da faliment
Go into administration a fi supus unei proceduri
de lichidare juridicar
Go into liquidation a intra n lichidare
Go on a welfare a se nscrie la asisten social
Go public a intra la Burs, a fi acceptat la Burs
Go up, to rise a crete, a urca, a se mri
Goods, wares produse, mrfuri
Grant a acorda, a aloca / o alocaie, un ajutor
financiar
Grant a loan a acorda un mprumut
Grant credit a acorda un credit
Greenbacks dolari (americanism familiar)
Gross Domestic Product Produsul Intern Brut
Gross National Product Produsul Naional Brut
Hard cash bani ghea
Hedge a se acoperi (risc)
Hike prices (US) a mri, a crete preuri
Historical cost accounting contabilitatea
costurilor de achiziie / istorice
Holder titular (carte de credit)
Holder of an account, account holder deintor al
unui cont
Home savings plan plan de economii pt.
(construcia de) locuine
Home trade comer intern
Hot money bani fierbini (capital atras din
strintate de dobnzi ridicate sau de un climat
politic sigur)
In cash n numerar
In custody n custodie

248. Inchidere de conturi = Strike a balance;

249. Indemnizatie = Allowance;
250. Indexare = Pegging;
251. Indice de piata = Market Index;
252. Inflatie = Inflation;
253. Inghetarea cresterii salariale = Wage freeze;
254. Inregistrare = Booking;
255. Instrument de capital propriu = Equity Instrument;
256. Instrument de credit = Debt Instrument;
257. Intelegere de Novatie = Novation Agreement;
258. Interes in asocieri in participatie = Interest in joint
ventures;
259. Interese minoritare = Minority interests;
260. Intrari de numerar = Cash inflow;
261. Intreprindere = Enterprise;
262. Inventar, stoc = Inventory;
263. Investitie = Investment;
264. Investitii curente = Current investments;
265. Ipoteca generala = Blanket mortgage;
266. Ipotecare = Hypothecation;
267. La cost (inregistrare la...) = At cost;
268. La maturitate (incasare la...) = Maturities;
269. Leasing financiar = Finance lease;
270. Lesing = Lease;
271. Lichidare = Liquidation;
272. Lichidare cash = Cash settlement;
273. Lichiditate = Liquidity;
274. Lichiditatea curenta = Quick Ratio;
275. Lichiditatea generala (globala) = Current Ratio;
276. Licitatie concurentiala = Competitive Bidding;
277. Linie de credit = Line of Credit;
278. Livrare esalonata = Staggered delivery;
279. Marja = Margin;
280. Marja bruta = Gross margin;
281. Materii prime = Raw material;
282. Medie = Average;
283. Medie mobila = Moving Average;
284. Mentinerea capitalului = Capital maintenance;
285. Metoda cost-plus = Cost-plus method;
286. Metoda costului = Cost method;
287. Metoda FIFO = FIFO formula;
288. Metoda gradului de finalizare = Percentage of
completion method;
289. Metoda LIFO = LIFO formula;
290. Metoda obligatiei = Liability method;
291. Metoda obligatiilor bilantiere = Balance sheet
liability method;
292. Metoda punerii in echivalenta = Equity method;
293. Modificari ale pozitiei financiare = Changes in
financial position;
294. Moneda de raportare = Reporting currency;
295. Navlu = Freight;
296. Negociabilitate = Negotiability;
297. Negociere directa = Direct negotiation;

In real terms n bani constani

In the red, overdrawn epuizat, descoperit (un
cont)
Incentive un stimulent
Income statement (A.E.)/operating statement (B.E.)
cont de exploatare, cont de profituri i pierderi
Income tax impozit pe venit

298. Neobisnuite (castiguri, pierderi) = Abnormal (gains,

losses);
299. Neplata unei datorii = Default;
300. Nesemnificativ = Immaterial;
301. Normarea a muncii = Standardization of Labour;
302. Nucleu stabil de actionari = Core ownership;
303. Numar de zile ale perioadei de incasare = Collection
days;
304. Numerar = Cash;
305. Numerar in casierie = Cash on hand;
306. Obligatie = Obligation;
307. Obligatie fiscala = Tax liability;
308. Obligatii angajate = Accrued liabilities;
309. Obligatii comerciale = Trade liabilities;
310. Obligatii la furnizori = Account Payable;
311. Obligatiune = Bond;
312. Obligatiune cu colateral = Collateral Trust Bond;
313. Obligatiune cu cupon = Coupon Bond;
314. Obligatiune cu discont = Discount Bond;
315. Obligatiune garantata cu echipamente = Equipment
Trust Certificate;
316. Obligatiune in forma dematerializata = Book Entry
Bond;
317. Obligatiune ipotecara = Mortgage Bond;
318. Obligatiune speculativa = Junk Bond;
319. Obtinere de profituri = Profit Taking;
320. Oferta (de distribuire) publica = Public Offering
(Distribution);
321. Oferta de drepturi = Right Offering;
322. Oferta publica de vanzare = Public offering of shares;
323. Operatiune, operational, functionare = Operation;
324. Operatiuni de piata deschisa = Open Market
Operation;
325. Oportunitate = Timeliness;
326. Optiune pe actiuni = Share warrant;
327. Ordin, comanda = Order;
328. Parteneriat = Partnership;
329. Pasiv total = Liabilities and Net Worth;
330. Performanta = Performance;
331. Perioada contabila = Accounting period;
332. Perioada de raportare = Reporting period;
333. Piata de licitatie = Auction Marketplace;
334. Piata de negociere = Negotiated Marketplace;
335. Piata monetara = Money Market;
336. Piata normala = Normal Market;
337. Piata secundara = Aftermarket;
338. Pierdere din depreciere = Impairment loss;
339. Pierderi contingente = Contingent losses;
340. Plasament direct = Direct placement;
341. Plasament privat = Private placement;
342. Plata amanata = Deferred payment;
343. Plata in numerar = Cash payment;
344. Plata, scadere = Decrease;
345. Plati = Payments;

346. Plati restante = Back payments;

347. Politici contabile = Accounting policies;
348. Portofoliu = Portfolio;
349. Portofoliu eficient = Efficient Portfolio;
350. Pozitia financiara = Financial position;
351. Prag de semnificatie = Materiality;
352. Preceptor = Tax collector;
353. Preluare = Takeover;
354. Pret = Price;
355. Pret obiectiv = Arms length price;
356. Pretul net = Net Price;
357. Pretul pietei = Market Price;
358. Prevalenta economicului asupra juridicului =
Substance over form;
359. Prezentare = Presentation;
360. Prezentare fidela = Fair presentation;
361. Prezentarea informatiilor = Disclosure;
362. Prezentarea informatiilor privind partile afiliate =
Related party disclosures;
363. Prima = Premium;
364. Prime de capital = Share premium;
365. Principal (venit principal) = Core;
366. Privatizare = Going private;
367. Procura = Power of Attorney;
368. Produse finite = Finished goods;
369. Produse in curs de fabricatie = Work in progress;
370. Produse structurate = Structured Products;
371. Profit contabil = Accounting profit;
372. Profit din exploatare = Operating profit;
373. Profit impozabil = Taxable profit;
374. Profitul brut = Gross Profit;
375. Prognoza economica = Business forecasting;
376. Proprietate individuala = Individual Proprietorship;
377. Proprietate unica = Proprietorship Individual;
378. Prospect = Prospectus;
379. Provizion = Provision;
380. Prudenta = Prudence;
381. Public(a), a deveni publica = Going Public;
382. Putere de cumparare = Buying Power;
383. Rambursare in avans = Advance Refunding;
384. Randament = Yield;
385. Randamentul curent = Current Yield;
386. Randamentul pana la scadenta = Yield to Maturity;
387. Raport anual = Annual Report;
388. Raport de subscriere = Subscription Ratio;
389. Raport financiar interimar = Interim financial report;
390. Raportare financiara = Financial reporting;
391. Raportarea pe baza valorilor nete = Reporting on a
net basis;
392. Raportul cost - beneficiu = Balance between benefit
and cost;
393. Raportul pret/castig = Price Per Earnings Ratio;
394. Raportul valoare de piata/valoare contabila = Market
to Book Ratio;

395. Rascumparare = Redemption;

396. Raspundere limitata = Limited Liability;
397. Rata capitalizarii = Capitalization Ratio;
398. Rata de crestere = Growth Rate;
399. Rata de rentabilitate a activelor totale (ROA) =
Return on Assets (ROA);
400. Rata de rotatie a activelor = Assets Turnover Ratio;
401. Rata de rotatie a creantelor = Accounts Receivable
Turnover Ratio;
402. Rata de rotatie a stocurilor = Inventory Turnover
Ratio;
403. Rata de schimb = Exchange Rate;
404. Reconciliere = Reconciliation;
405. Reconcilierea activelor fixe (Declaratie de
reconciliere a imobilizarilor/activelor fixe) = Reconciliation
for Fixed Assets;
406. Recunoastere = Recognition;
407. Redeventa(e) = Royalty/Royalties;
408. Reducere initiala = Initial Allowance;
409. Reducerea valorii contabile element cu element =
Write-down on an item by item basis;
410. Reduceri = Deductions;
411. Reduceri de valoare = Valuation allowances;
412. Reduceri pentru creante incerte = Doubtful debts
allowances on receivables;
413. Reduceri pentru deprecierea stocurilor =
Obsolescence allowances on inventories;
414. Relevanta = Relevance;
415. Reluarea elementelor = Reversal of items;
416. Rentabilitatea investitiilor = Return on investments;
417. Rentabilitatea financiara a capitalului propriu
(ROE) = Return on Equity (ROE);
418. Reportarea creditului fiscal neutilizat = Carrying
forward unutilized tax credit;
419. Reportarea pierderii fiscale = Tax loss carry forward;
420. Reportarea pierderilor fiscale neutilizate = Carrying
forward unutilized tax losses;
421. Reprezentare fidela = Faithful representation;
422. Responsabil de cont = Account Executive;
423. Retine = Retain;
424. Retragere = Backing Away;
425. Retratare = Restatement;
426. Rezerva = Reserve;
427. Rezerve din reevaluare = Revaluation reserve;
428. Rezultat reportat = Retained earnings;
429. Rezultatul pe actiune diluat = Diluted earnings per
share;
430. Risc de reinvestire = Reinvestment Risk;
431. Salariu = Wage;
432. Sarcina, pret, onorariu, cost = Charge;
433. Scadenta = Maturity;
434. Scadentar = Maturity Schedule;
435. Schimbul datoriilor in actiuni = Debt / Equity Swap;
436. Sciziune = Spin-Off;

437. Scutit de taxe = Tax free;

438. Segment de raportare = Reportable segment;
439. Segmente de activitate si zone geografice = Industry
and geographical segments;
440. Seif = Box;
441. Serviciul datoriei = Debt Service;
442. Sistemul costului istoric = Historical cost system;
443. Situatia fluxurilor de numerar = Cash flow statement;
444. Situatii financiare = Financial statements;
445. Situatii financiare consolidate = Consolidated
financial statements;
446. Societate = Company;
447. Societate in comandita = Limited Partnership;
448. Sold creditor = Credit Balance;
449. Sold debitor = Debit Balance;
450. Sold debitor ajustat = Adjusted Debit Balance;
451. Solduri finale = Closing Bank Balance;
452. Solduri initiale = Opening Bank Balance;
453. Solvabilitate = Solvency;
454. Somer = Unemployed Worker;
455. Sondaj = Sampling;
456. Spete restante = Back charges;
457. Stagflatie = Stagflation;
458. Stagnare = Stagnation;
459. Stocuri = Stocks, se poate utiliza si ca "store" cand
ajunge in magazine sau ca "supply" cand este inca in
aprovizionare;
460. Studiu de fezabilitate = Feasibility Study;
461. Subevaluat = Under valuated;
462. Subinchiriere = Afterimage;
463. Subordonat = Subordinate;
464. Subscriere = Subscription;
465. Subventii de exploatare = Grants related to income;
466. Subventii privind activele = Grants related to assets;
467. Surplus din reevaluare = Revaluation surplus;
468. Tangibil, material = Tangible;
469. Taxa de depozitare = Bond Dues;
470. Taxa pe valoare adaugata (TVA) = Value Added Tax
(VAT);
471. Terenuri si mijloace fixe = Property, plant and
equipment;
472. Termen lung (pe ...) = Non-current;
473. Titlu certificat = Certificated Security;
474. Titlu de valoare cu venit fix = Fixed-Income
Security;
475. Titlu de participare strategica = Strategic Equity
Investment;
476. Titlul de proprietate asupra activelor = Title to assets;
477. Titluri de creanta = Debt securities;
478. Transferarea pierderii fiscale in perioadele
anterioare = Carrying back a tax loss;
479. Tranzactie cu pret determinat obiectiv = Arm's length
transaction;
480. Tranzactie in numerar = Cash Trade;

481. Tranzactii cu partile afiliate = Related party

transactions;
482. Tranzactii si alte evenimente = Transactions and
other events;
483. Trata = Bill of Exchange;
484. Tratament contabil = Accounting treatment;
485. Tratament de baza = Benchmark treatment;
486. Utilitate = Utility;
487. Uz de fals = Use of forgery;
488. Uzura morala = Obsolescence;
489. Valoare actualizata = Present value;
490. Valoare adaugata = Added Value;
491. Valoare corecta de piata = Fair Market Value;
492. Valoare de piata = Market Value;
493. Valoare de piata de referinta = Base Market Value;
494. Valoare intrinseca = Intrinsic Value;
495. Valoare justa = Fair value;
496. Valoare realizabila = Realisable value;
497. Valoare realizabila neta = Net realisable value;
498. Valoare recuperabila = Recoverable amount;
499. Valoare reziduala = Residual value;
500. Valoarea actiunilor emise = Amount of shares issued;
501. Valoarea contabila = Carrying amount;
502. Valoarea imprumutului = Loan Value;
503. Valoarea la scadenta = Maturity Value;
504. Valoarea nominala = Face Value;
505. Valuta = Currency;
506. Vanzare grupata = Banded pack;
507. Vanzare incrucisata = Cross selling;
508. Vanzari = Sales;
509. Variatie neta = Net Change;
510. Venit = Revenue;
511. Venit contabil = Accounting income;
512. Venit fiscal = Tax income;
513. Venitul net = Net Income;
514. Venituri constatate in avans = Deferred revenue
(income);
515. Venituri din dobanzi = Interest income;
516. Venituri din exploatare = Operating income;
517. Vot cumulativ = Cumulative Voting;
518. Vot statutar = Statutory Voting;
519. Zona libera = Free Zone;
520. Zona vamala libera = Duty Free Zone;

EXPRESII CELEBRE (din limba engleza)

1.
2.
3.
4.
5.
6.

Abundance, like want, ruins many: Bogatia, la fel ca saracia, ruineaza pe multi.
After a storm comes a calm: Dupa o furtuna vine si vremea buna.
After pleasure, comes pain : Dupa placere, vine durere.
All fear is bondage: Frica este o robie.
All lay load on the willing horse: Toti asaza poveri pe calul bland.
All the world's a stage ( and all the men and women merely players): Toata lumea e o scena (si
toti barbatii si toate femeile sunt simpli actori)

7. Bear with evil and expect good: Suporta raul si asteapta binele.
8. Beauty and honesty seldom agree: Frumusetea si cinstea rar se mpaca.
9. Better late then never: Mai bine mai trziu dect niciodata.
10. Better pass a danger once than be always in fear: Mai bine este sa nfrunti pericolul dect sa
traiesti mereu cu frica n sn.
11. Better to go about that to fall into the dith: Mai bine sa ocolesti dect sa cazi n sant.
12. Better to wear out than to rust out. Mai bine sa muncesti din greu dect sa lenevesti si sa te
molesesti.
13. Between two stools one (falls) to the ground: Cine sade pe doua scaune cade rau cnd cade.
14. Bind the sack before it be full: Leaga sacul nainte de a fi plin.
15. Birds of a feather flock together: Cine se aseamana se aduna.
16. Birth is much, but breeding is more: Nasterea este mult, dar educatia este mai mult. ntelesul este
ca o buna crestere face mai mult dect un titlu de noblete.
17. Bitter pills may have blessed effects: Pilule amare pot avea efecte binefacatoare.
18. A blustering night, a fair day: (Dupa) o noapte furtunoasa, o zi frumoasa.
19. Blushing is virtue's colour: Roseata n obraji (de rusine) este culoarea virtutii.
20. Business before pleasure: Mai nti munca si apoi placerea.
21. By wisdom peace, by peace plenty: Alaturi de ntelepciune pace, alaturi de pace bogatie.
22. Care and diligence bring luck: Atentia si harnicia aduc noroc.
23. Changing of words is the lighting of hearts: Schimbul de cuvinte (conversatia) este luminarea
sufletului.
24. Charity begins at home: Mila ncepe n propria ta casa.
25. Childeen are the parent's riches: Copiii sunt averea parintilor.
26. Cito ignominia fit surerbi gloria: Gloria celui trufas se preface repede n rusine.
27. Civility costs nothing: Politetea nu costa nimic.
28. Come with the wind, go with the water: Vin cu vntul, pleaca cu apa; de haram a venit, de haram
s-a dus.
29. A contented mind is a continual feast: Un suflet mpacat traieste ntr-o continua sarbatoare.
30. Cowards die many times before their death: Lasii mor de mai multe ori naintea mortii lor.
31. Cut not bough that thou standest upon: Nu-ti taia singur craca de sub picioare.
32. Do well and have well: Bine faci, bine gasesti.
33. Everybody's business is nodody's business: Treaba tuturor e treaba nimanui.
34. Face to face, the truth comes out: Fata n fata, adevarul iese la lumina.
35. Fairplay: Joc deschis, cinstit. Corect.
36. Fair words and foul deeds cheat wise men as well as foods: Vorbele frumoase nseala att pe
ntelepti ct si pe prosti.
37. A false tongue will hardly speak truth: O limba nvatata cu minciuna greu va spune adevarul.
38. Far from eye, far from heart : Departe de ochi, departe de inima. Ochii care nu se vad se uita.
39. A fault confessed is halt redressed: Greseala marturisita este pe jumatate iertata.
40. Feed by measure and defy the physician: Mannca cu masura si n-ai nevoie de doctor.
41. Fine dressing is a foul house swept before the doors: Vesmntul frumos este (ca) o casa murdara,
maturata naintea usilor.
42. Fine words dress ill deeds: Cuvintele frumoase acopera fapte urte.
43. First impressions are most lasting: Primele impresii sunt cele mai durabile.
44. First think and then speak: Mai nti gndeste si apoi vorbeste.
45. Fly that pleasure which paineth afterward: Fugi de placerea care produce durere dupa aceea.

46. Follow love and it will flee; flee love and it will follow thee: Alergi dupa dragoste si ea fuge de
tine; fugi de dragoste si ea te va urma.
47. Fools bite one another, but wise man agree together: Prostii se mannca unul pe altul, dar
nteleptii se nteleg ntre ei.
48. Forgie and forget! : Iarta si uita!
49. Forgive any sonner than thyself!: Iarta pe altii mai curnd dect pe tine nsuti!
50. A friend in need is a friend indeed: Un prieten la nevoie este un prieten ntr-adevar.
51. God defend me from my friends; from my enemies I can defend myself: Doamne, apara-ma de
prieteni ca de dusmani ma apar singur.
52. Good counsel has no price: Sfaturile bune sunt nepretuite.
53. Good fame is better than good face: Renumele este mai bun dect un chip frumos.
54. A good friend is my nearst relation: Un prieten bun este ruda mea cea mai apropiata.
55. Goodness is not tied to greatness: Bunatatea nu este legata de maretie.
56. A good tonge is a good weapeon: O limba buna este o arma buna.
57. Good watch prevents misfortune: Paza buna trece primejdia rea.
58. Good word without deeds are rushes and reeds: Vorbele frumoase fara fapte sunt lucruri fara
valoare.
59. Good words cost nought: Vorbele bune nu te costa nimic.
60. A good wife and health is a man's best wealth: Sotia buna si sanatatea sunt averea cea mai de
pret a barbatului.
61. Great fortune brings with it misfortune: Norocul cel mare aduce cu el nenorocul.
62. Greedy folks have long arms: Oamenii lacomi au mini lungi.
63. A gredy head is often placed on green shoulders: Un cap ntelept se afla deseori pe umerii unui
tnar.
64. Half a tale is enough for a wise man: O jumatate de poveste este destul pentru ntelept.
65. Happiness takes no account of time: Fericirea nu tine seama de timp. Fericirea vine cnd nu te
astepti.
66. Happy end: Sfrsit fericit.
67. Hasty climbers have sudden falls: Cataratorii grabiti au caderi pe neasteptate. Cei ce ajung prea
repede sus cad pe neasteptate.
68. Hasty love is soon hot and soon cold: Dragostea pripita este cnd fierbinte, cnd rece.
69. Health is better than wealth: Sanatatea este mai scumpa dect bogatia.
70. Health is not valued till sickness comes: Sanatatea nu este pretuita pna cnd vine boala,
71. He has enough who is contented with little: Are de ajuns cel ce se multumeste cu putin.
72. He is a good orator who convinces itself: Este un bun orator cel ce se convinge pe sine nsusi.
73. He laughs best who laughs last: Rde cel mai bine cine rde la urma.
74. He that endures is not overcome: Cel ce ndura nu este nvins.
75. He that fears you present will hate you absent: Cine se teme de tine cnd esti de fata, te va ur
cnd nu esti present.
76. He that handles thrns shall prick his fingers: Cine atinge cu mna spinii si va ntepa degetele.
77. He that is master of himself, will soon be master of others: Cel ce este propriul sau stapn,
curnd va fi si nvatatorul altora.
78. He that is not handsome at twenty at twenty, nor strong at thirty, nor rich at forty, nor wise at fify,
will never handsome, strong, or wise: Cine nu e frumos la douazeci de ani, nici puternic la
treizeci, nici bogat la patruzeci, niciodata nu va fi frumos, puternic, bogat ori ntelept.
79. He that marries for wealth, sells his liberty: Cel ce se casatoreste pentru avere si vinde
libertatea.
80. He that runs fast will not run long: Acela care alearga repede nu va alerga mult.
81. He that speaks, sows; and he that holds his peace gathers: Cine vorbeste seamana si cine tace
aduna.
82. He that tells a secret is another's servant: Cine spune un secret este sluga altuia.
83. He that trusts in a lie shall perish in truth: Cine crede ntr-o minciuna va pieri din cauza
adevarului

84. He that would know what shall be, must consider what has been: Cine vrea sa stie ce va fi,
trebuie sa ia n consideratie ce a fost.
85. He wears his heart upon his sleeve: El si poarta inima n mneca.ntelesul este cel al zicalei
romnesti: "Ce-i n gusa si-n capusa"
86. He who pays the piper may call the tune: Cine plateste lautarul poate alege melodia.
87. A heavy purse makes a light heart: Punga grea face inima usoara.
88. Honour and profit lie not in one sack: Onoarea si cstigul nu stau n acelasi sac.
89. Honour change manners: Onoarea schimba obiceiurile (moravurile).
90. A horse, a horse, my kingdom for a horse! Un cal, un cal, regatul meu pentru un cal!
( Shakespeare)
91. An hour in the morning is worning is worth two in the evening : O ora dimineata valoreaza ct
doua seara.
92. I cannot be your be your friend and your flatterer too: Eu nu pot fi prietenul tau si lingusitorul
tau n acelasi timp.
93. If it were not for hope, the heart would break: Daca n-ar fi speranta, inima s-ar frnge.
94. If thecounsel is good, no matter who gave it: Daca sfatul e bun, nu conteaza de la cine vine.
95. If you run after two hares, you will catch neither: Daca alergi dupa doi iepuri, nu prinzi nici unul.
96. I have lost all and found myself: Eu am pierdut totul si m-am regasit pe mine nsumi.
97. Imitation is the sincerest fattery: Imitatia este cea mai sincera lingusire.
98. In fair weather prepare for foul: Cnd e vreme frumoasa pregateste-te pentru vremea
nefavorabila.
99. In many words the truth goes by: Cnd sunt multe vorbe, adevarul se pierde.
100.
In the husband, wisdom, in the wife gentleness: n barbat ( trebuie sa fie) ntelepciune,
(iar) n sotie blndete.
101.
It is a great point of wisdom to find out one's folly: Este un mare grad de ntelepciune sa
descoperi propria ta nerozie.
102 It is a hard thing to have a great estate and not fall in love with it: Este greu sa ai o mare avere
si sa nu prinzi dragoste de ea.
103 It is easier to descend than to ascend: E mai usor sa cobori dect sa urci.
104 Last, but not least: Ultimul, dar nu cel de pe urma. ( Shakespeare)
105 Learning is the eye of the mind: nvatatura este ochiul mintii.
106 Learn wistdom by the follies of others: nvata ntelepciunea din greselile altora.
107 A liar is worse than a thief: Un mincinos este mai rau dect un hot.
108 Lies have short legs: Minciunile au picioare scurte.
109 Live and let live: Traieste si lasa sa traiasca (si pe altul).
110 Long looked for comes at last: Lucrul mult asteptat vine pna la urma.
111 Love begets love: Iubirea naste iubire.
112 Make hay while the sun shines: Coseste fnul ct timp soarele straluceste. ntelesul este cel al
proverbului romnesc: "bate fierul ct e cald".
113 Aman alone is either a saint or a devil: Un om singur este ori un sfnt, ori un diavol.
114 Man is the measure of all things: Omul este masura tuturor lucrurilor.

115 Many drops make a shower: Multe picaturi formeaza o ploaie torentiala.
116 Many a true word is spoken in jest: Multe adevaruri se spun n gluma.
117 Nature, time and patience are the there great physicians: Natura, timpul si rabdarea sunt cei trei
mari doctori.
118 Never do things by halves: Niciodata nu face treaba pe jumatate.
119 Never grieve for what you cannot help: Niciodata nu te ntrista pentru ce este mai presus de
puterea ta.
120 Never quit certainty for hope: Niciodata nu lasa certitudinea pentru speranta.
121 Never too late to mend: Niciodata nu-i prea trziu sa te ndrepti.
122 Never to old to learn: Niciodata nu esti prea batrn ca sa nveti.
123 No good building without good foundation: Nu exista o constructie buna fara o temelie buna.
124 No great loss but some small profit: n orice rau este si un bine.
125 No man can play the fool so well as wise man: Nimeni nu poate face pe prostul asa de bine ca
omul ntelept.
126 None so blind as those who won't see: Nimeni nu e asa de orb ca aceia care nu vor sa vada.
127 No root, no fruit: Daca nu este radacina, nu este fruct.
128 Not a long day, but a good heart rids work: Nu o zi lunga, ci o inima buna (buna dispozitie)
termina treaba.
129 Nothing is imposibile to a willing heart: Nimic nu-i este imposibil unei inimi generoase.
130 Nothing worse than a familiar enemy: Nimic mai rau ca un dusman din familie!
131 Oaks may fall when reeds stand the storm: Stejarii pot cadea n timp ce trestiile rezista furtunii.
132 An old dog barks not in vain: Cinele batrn nu latra degeaba (fara motiv).
133 Old love will not be forgotten: Dragostea veche nu se uita.
134 One hour today is worth two tomorrow: O ora astazi valoreaza doua mine. Nu lasa pe mine ce
poti face astazi.
135 One master in a house is enough: Un stapn ntr-o casa este destul.
136 On fat land grow foulest weeds: Pe pamntul gras cresc cele mai rele buruieni.
137 An open door may tempt a saint: O usa deschisa poate ispiti un sfnt.
138 Patience is a flower that grows not in every one's garden: Rabdarea este o floare care nu creste
n gradina oricui.

139 Patience is a plaster for all sores: Rabdarea este o cataplasma pentru toate durerile.
140 Patience is a virtute: Rabdarea este o virtute.
141 Peace makes plenty: Pacea da nastere belsugului.
142 A penny-weight of love is worth a pound of low: Un pic de iubire valoreaza mai mult dect un
vraf de legi.
143 Physicians' faults are covered with earth: Greselile medicilor sunt acoperite cu pamnt.
144 Plenty breeds pride: Bogatia da nastere mndriei.
145 Pluck not where you never planted: Nu culege (si nu lua) de unde n-ai semanat niciodata.
146 Prevention is better than cure: Prevenirea este mai buna dect vindecarea.
147 Pride goes before and shame comes after: Mndria merge nainte si rusinea vine dupa ea.
148 Reason and love keep little company together: Ratiunea si iubirea nu prea se
nsotesc.( Shakespeare)
149 Save our souls! (S. O. S.) : Salvati sufletele noastre!
150 Scald not your lips in another man's pottage: Nu-ti baga nasul unde nu-ti fierbe oala.
151 Serve a noble disposition, thought poor, the time comes that he will repay thee: Ajuta un
temperament nobil, desi sarac, timpul vine cnd el te va rasplati.
152 Slow and sure: ncet si sigur.
153 Stretch your legs according to your coverlet: ntinde-te ct ti-e plapuma.
154 Such a life, such a death: O asa viata, o asa moarte. Cum ai trait, asa mori.
155 Take each man's censure, but reserve thy judgement!: Primeste critica oricui, dar rezerva-ti
hotarrea. ( Shakespeare)
156 Temperance is the best physician: Cumpatarea este cel mai bun medic.
157 The best horse needs breaking, and the aptest child needs teaching: Cel mai bun cal are nevoie
de dresaj si cel mai nzestrat copil are nevoie de nvatatura.
158 The best remedy against an ill man is much ground between: Cel mai bun remediu mpotriva
unui om rau este sa te tii ct mai departe de el.
159 The end of passion is the beginning of repentance: Sfrsitul pasiunii este nceputul caintei.
160 The first step is the only difficulty: Primul pas este singura dificultate.
161 The fooly of one man is the fortune of another: Prostia unuia este norocul altuia.
162 The greatest wealth is contentement with a little: Cea mai mare bogatie este a te multumi cu
putin.

163 The heart's letter is read in the eye: Scrisoarea inimii este citita n ochi. Ochii sunt oglinda
sufletului.
164 The pleasures of the mighty are the tears of the poor: Placerile celui puternic sunt lacrimi pentru
cel carac.
165 There is a great force hidden in a sweet command: Porunca rostita cu blndete ascunde o mare
forta.
166 There is a no place like home: Nu este nici un loc ca acasa. Nicaieri nu-i ca acasa.
167 Things hardly attainned are longer retained: Lucrurile greu dobndite sunt mai pretuite.
168 Think much, speak little and writte less: Gndeste mult, vorbeste cu masura si scrie putin.
169 Time tames the strongest grief: Timpul vindeca cea mai mare suparare.
170 Timor Domini initium sapientiae: Teama de Dumnezeu e nceputul ntelepciunii.
171 To err is human, to forgive divine: A gresi e omenesc, a ierta e dumnezeiesc!
172 Truth and oil are ever abowe: Adevarul si uleiul sunt totdeauna la suprafata. Adevarul iese ca
uleiul la suprafata.
173 What the eye sees not, the heart craves not: Ceea ce ochiul nu vede, inima nu rvneste.
174 When fortune knocks, open the door! Cnd norocul bate la usa, deschide-i.
175 When sorrow is asleep, wake it not! Cnd supararea doarme, n-o trezi.
176 Where love is, there is faith: Unde-i iubire, acolo este credinta
177 Who has no haste in his business, mountains to him seem valleys: Cine nu are graba n treaba sa,
muntii i se par vai. Treaba facuta fara graba pare usoara.
178 Who knows most, speaks least: Cine stie cel mai mult, vorbeste cel mai putin.
179 Who loseth his liberty loseth all: Cine si pierde libertatea, pierde totul.
180 Who will in time present pleasure refrain, shall in time to come the more pleasure obtain: Cine
se va abtine azi de la placeri, placeri mai mari va dobndi mine.
181 Wine and youth increase love: Vinul si tineretea ntetesc dragostea.
182 Wisest is who recks not who is rich: Cel ntelept este acela pe care
nu-l intereseaza cine este bogat.
183 Wishes never can fill a sack: Dorintele niciodata nu pot umple un sac.
184 Without winsdom, wealth is worthless: Fara ntelepciune, bogatia nu are pret.
185 Write down the advice of him who loves you, though you like it not at present: Ia aminte la sfatul
celui care te iubeste, desi nu-ti place pe moment.

186 Yeares know more than books: Anii stiu mai multe dect cartile.
187 Young men are fitter to invent than to judge, fitte for execution than for counsel, and fitter for
new projects than for settled business: Tinerii sunt mai apti sa inventeze dect sa judece, sa
execute dect sa dea sfaturi, mai potriviti pentru poiecte noi dect pentru o munca ordonata.
( Fr. Bacon)
188 A wise head makes a close mouth: Un cap ntelept face o gura nchisa. nteleptul vorbeste putin
si bine.