11/24/2015

ListatermenilorcheieutilizatilatraducereainlimbaromnaStandardelorInternationaledeContabilitate

TermenTraduceredecisaprinvotmajoritardecatreGrupuldeLucrualIASC
Abnormal(gains,losses)Neobisnuite(castiguri,pierderi)
AccountingestimateEstimarecontabila
AccountingincomeVenitcontabil
AccountingperiodPerioadacontabila
AccountingpoliciesPoliticicontabile
AccountingprofitProfitcontabil
AccountingtreatmentTratamentcontabil
AccrualsbasisofaccountingContabilitatedeangajamente
AccruedliabilitiesObligatiiangajate
AmortisationAmortizare
AmountofsharesissuedValoareaactiuniloremise
ArmslengthpricePretobiectiv
ArmslengthtransactionTranzactiecupretdeterminatobiectiv
AtcostLacost
BalancebetweenbenefitandcostRaportulcostbeneficiu
BalancesheetBilant
BalancesheetdateDatabilantului
BalancesheetliabilitymethodMetodaobligatiilorbilantiere
BenchmarktreatmentTratamentdebaza
BorrowingcostsCosturileindatorarii
BusinesscombinationCombinarideintreprinderi
CapitalmaintenanceMentinereacapitalului
CarryingamountValoareacontabila
CarryingbackataxlossTransferareapierderiifiscaleinperioadeleanterioare
CarryingforwardunutilisedtaxcreditReportareacredituluifiscalneutilizat
CarryingforwardunutilisedtaxlossesReportareapierderilorfiscaleneutilizate
CashNumerar
CashaccountingContabilitatedecasa
CashequivalentsEchivalentedenumerar
CashflowsFluxuridenumerar

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ListatermenilorcheieutilizatilatraducereainlimbaromnaStandardelorInternationaledeContabilitate

CashflowstatementSituatiafluxurilordenumerar
CashinflowIntraridenumerar
CashonhandNumerarincasierie
CashoutflowIesiridenumerar
CashpaymentPlatainnumerar
CashproceedsIncasariinnumerar
CertificateofdepositCertificatdedepozit
ChangesinfinancialpositionModificarialepozitieifinanciare
ClosingrateCursuldeinchidere
CompanySocietate
ConsiderationContraprestatie
ConsistencyConsecventa
ConsolidatedfinancialstatementsSituatiifinanciareconsolidate
ConsolidationConsolidare
ConstructioncontractContractdeconstructii
ContingenciesContingente
ContingentgainCastigcontingent
ContingentliabilitiesDatoriicontingente
ContingentlossesPierdericontingente
CostmethodMetodacostului
CostofinventoriesCostulstocurilor
CostofsalesCostulvanzarilor
CostofgoodssoldCostulbunurilorvandute
CostpluscontractContractulcostplus
CostplusmethodMetodacostplus
CostsandrevenuesCosturisivenituri
CostofanacquisitionCostuluneiachizitii
CostofdisposalCosturiaferenteiesirilor
CostofpurchaseCostdeachizitie
CurrentassetsActivecurente
CurrentcostCostcurent
CurrentinvestmentsInvestitiicurente
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ListatermenilorcheieutilizatilatraducereainlimbaromnaStandardelorInternationaledeContabilitate

CurrentliabilitiesDatoriicurente
DealingsecuritiesTitlurideplasament
DebtsecuritiesTitluridecreanta
DeferredincomeVenituriconstatateinavans
DeferredrevenueVenituriconstatateinavans
DeferredtaxassetCreanteprivindimpozitulamanat
DeferredpaymentPlataamanata
DeferredpaymenttermsConditiialeplatiiamanate
DeferredtaxliabilitiesDatoriiprivindimpozitulamanat
DeferredtaxesImpoziteamanate
DepreciableassetActivamortizabil
DepreciationAmortizare
DilutedearningspershareRezultatulpeactiunediluat
DilutivepotentialordinarysharesActiuniordinarepotentialediluante
DiscloseAprezentainformatii
DisclosurePrezentareainformatiilor
DiscontinuedoperationsActivitatiintrerupta
DisposalCedare
DisposalconsiderationContravaloareaCedarii
DisposalofsubsidiaryCesiuneauneifiliale
DoubtfuldebtsallowancesonreceivablesReduceripentrucreanteincerte
DisposalproceedsIncasaridincedare
EconomicbenefitsBeneficiieconomice
EffectivedateDataintrariiinvigoare
EnterpriseIntreprindere
EquityCapitalpropriu
EquityinstrumentInstrumentdecapitalpropriu
EquitymethodMetodapuneriiinechivalenta
EquitysecuritiesActiuni
ExtraordinaryitemsElementeextraordinare
FairpresentationPrezentarefidela
FairvalueValoarejusta
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ListatermenilorcheieutilizatilatraducereainlimbaromnaStandardelorInternationaledeContabilitate

FaithfulrepresentationReprezentarefidela
FIFOformulaMetodaFIFO
FinanceleaseLeasingfinanciar
FinancialpositionPozitiafinanciara
FinancialreportingRaportarefinanciara
FinancialstatementsSituatiifinanciare
ForeignexchangegainCastiguridindiferentedecursvalutar
ForgivableloansImprumuturinerambursabile
FrameworkCadrugeneral
FundamentalerrorsErorifundamentale
FundsheldforcustomersFonduridetinutepentruclienti
GainsCastiguri
GeneraldisclosuresDescriericucaractergeneral
GoingconcernContinuitateaactivitatii
GoodwillFondcomercial
GrantsrelatedtoassetsSubventiiprivindactivele
GrantsrelatedtoincomeSubventiideexploatare
GrossmarginMarjabruta
HedgeAacopeririscul
HedgingAcoperireariscului
HistoricalcostCostistoric
HistoricalcostsystemSistemulcostuluiistoric
HoldinggainsCastigdindetinereadeactive
IdentificationofassetsandliabilitiesIdentificareaactivelorsiobligatiilor
IdentifiableassetsActiveidentificabile
ImmaterialNesemnificativ
ImpairementDepreciere
ImpairementlossPierderedindepreciere
IncomestatementContuldeprofitsipierdere
IndustryandgeographicalsegmentsSegmentedeactivitatesizonegeografice
InterestinjointventuresInteresdinasocieriinparticipatie
InterimfinancialreportRaportfinanciarinterimar
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ListatermenilorcheieutilizatilatraducereainlimbaromnaStandardelorInternationaledeContabilitate

InventoriesStocuri
ItemElement
JointventureAsocieriinparticipatie
LeaseLesing(inchiriere)
LiabilitymethodMetodaobligatiei
LineitemsElementeranduri
LIFOformulaMetodaLIFO
LongtermreceivablesCreantepetermenlung
MatchingofcostwithrevenuesConceptulconectariicosturilorlavenituri
MarketablesecuritiesTitlurideplasament
MaterialityPragdesemnificatie
MeasuredreliablyEvaluatinmodcredibil
MeasurementComensurare/Evaluare
MergerFuziune
MinorityinterestsIntereseminoritare
NegativegoodwillFondcomercialnegativ
NetincomeVenitulnet
NetrealisablevalueValoarerealizabilaneta
NoncurrentPetermenlung
NoncurrentassetsActiveimobilizate
NoncurrentliabilitiesDatoriipetermenlung
ObligationObligatie
ObsolescenceUzuramorala
ObsolescenceallowancesoninventoriesReduceripentrudepreciereastocurilor
OffbalancesheetitemsElementeextrabilantiere
OffsettingCompensare
OnbalancesheetitemsElementebilantiere
OperatingactivitiesActivitatideexploatare
OperatingcostsCheltuielideexploatare
OperatingprofitProfitdinexploatare
OperatingincomeVenituridinexploatare
OrdinaryactivitiesActivitaticurente
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ListatermenilorcheieutilizatilatraducereainlimbaromnaStandardelorInternationaledeContabilitate

OutstandingsharesActiuniincirculatie
PayablesDatorii
PercentageofcompletionmethodMetodagraduluidefinalizare
PerformancePerformanta
PresentvalueValoareactualizata
PresentationPrezentare
ProceedsIncasari
Property,plantandequipmentTerenurisimijloacefixe
ProvisionProvizion
ProvisionfortaxespayableProvizioanepentruimpozitedeplatit
PrudencePrudenta
RealisablevalueValoarerealizabila
ReceivablesCreante
RecognitionRecunoastere
RecognitioncriteriaCriteriiderecunoastere
ReconciliationReconciliere
RecoverableamountValoarerecuperabila
RelatedpartydisclosuresPrezentareainformatiilorprivindpartileafiliate
RelatedpartytransactionsTranzactiicupartileafiliate
RelevanceRelevanta
ReportingcurrencyMonedaderaportare
ReportingdateDataraportarii
ReportingonanetbasisRaportareapebazavalorilornete
ReportingperiodPerioadaderaportare
ReportablesegmentSegmentderaportare
ResearchanddevelopmentcostsCheltuielidecercetaresidezvoltare
ReservesRezerve
ResidualvalueValoarereziduala
RestatementRetratare
RetainedearningsRezultatreportat
RetirementbenefitplansFonduridepensii
ReturnoninvestmentsRentabilitateainvestitiilor
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ListatermenilorcheieutilizatilatraducereainlimbaromnaStandardelorInternationaledeContabilitate

RevaluationreserveRezervedinreevaluare
RevaluationsurplusSurplusdinreevaluare
ReversalofitemsReluareaelementelor
RevenueVenituri
SalesVanzari
SellingcostsCosturidevanzare
SetoffAcompensa
SharecapitalCapitalsocial
SharepremiumPrimedecapital
SharesplitDivizareaactiunilor
SharewarrantOptiunepeactiuni
ShareholdersequityCapitaluriproprii
ShareholdersinterestInteresulactionarilor
SubsidiaryFiliala
SubstanceoverformPrevalentaeconomiculuiasuprajuridicului
TaxbaseofanassetorliabilityBazadeimpozitareaunuiactivsauobligatii
TaxexpenseCheltuialacuimpozitulpeprofit
TaxincomeVenitfiscal
TaxliabilityObligatiefiscala
TaxlosscarryforwardReportareapierderiifiscale
TaxonincomeImpozitpeprofit
TaxableprofitProfitimpozabil
TemporarydifferenceDiferentatemporara
TimelinessOportunitate
TimingdifferencesDiferentetemporale
TitletoassetsTitluldeproprietateasupraactivelor
TradeliabilitiesObligatiicomerciale
TradereceivablesCreantecomerciale
TransactionsandothereventsTranzactiisialteevenimente
TreasurystocksActiuniproprii
Trueandfairview/fairpresentationImaginefidela/prezentarefidela
TrustactivitiesActivitatideadministareaactivelor
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ListatermenilorcheieutilizatilatraducereainlimbaromnaStandardelorInternationaledeContabilitate

ValuationallowancesReduceridevaloare
TrusteeAdministratordeactive
WorkingcapitalFondderulment
WritedownonanitembyitembasisReducereavaloriicontabileelementcuelement

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