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1.

Accepturi bancare = Banker's Acceptances; Acceptor tras, acceptor


2. Acoperirea riscului = Hedge, Hedging; Allow credit a acorda un credit
3. Acoperire din patrimoniu = Asset Coverage; All-time high un record de cretere a cursului
4. Acoperirea dobanzii = Interest coverage; All-time low un record de scdere a cursului
5. Acord = Agreement; Amount o sum, un total
6. Acord de credit = Credit agreement; Amount to a se ridica la, a ajunge la
7. Actionar = Shareholder; Arrears datorii, restane, arierate
8. Actiune = Share; Articles of Association statutul societii
9. Actiuni in circulatie = Outstanding shares; Assess, to estimate a evalua, a estima
10. Actiuni ordinare potentiale diluante = Dilative potential Assessment, an estimate o evaluare, o estimare
ordinary shares; Assets activul
11. Actiuni pereche = Paired Shares; Auction o vnzare prin licitaie
12. Activ = Asset; Austerity austeritate
13. Activ net corectat = Corrected Net Assets; Back a susine financiar
14. Active curente = Current assets; Bad cheque, dud check cec fr acoperire
15. Active identificabile = Identifiable assets; Bad debt o crean nepltit
16. Active imediate = Quick Assets; Balance of account un sold de cont
17. Active imobilizate = Non current assets; Balance of Payments balana de pli
18. Activitati curente = Ordinary activities; Balance of Trade balana comercial
19. Activitati de administare a activelor = Trust activities; Bank clerks funcionari bancari
20. Activitati de exploatare = Operating activities; Bank (A.E. discount) rate rata scontului Bncii
21. Activitati intrerupte = Discontinued operations; centrale
22. Adiministrator de active = Trustee; Bank account cont bancar
23. Ajustare = Adjustment; Bank tellers casieri (la banc)
24. Ajustare (infrumusetare contabila) = Haircut; Bank wickets ghiee ale bncii
25. Amana, a ceda = Defer; Banking regulation reglementri bancare
26. Amanetare = Pledge; Banknotes (A.E. bills) bancnote
27. Amortizare = Amortization pentru imobilizari Bargain a negocia
necorporale si Depreciation pentru imobilizari corporale; Barrier o barier
28. Analiza fundamentala = Fundamental analysis; Barter / counter-trade troc
29. Andosare = Endorse; Base rate / prime rate tax preferenial / rata de
30. Antecalcul = Ante calculation; baz
31. Anuitate = Annuity; Be in the black a fi creditor
32. Anulare = Canceling; Be in the red a fi descoperit/ n deficit
33. Aport = Contribution; Bear un speculator de burs (care mizeaz pe
34. Arbitraj = Arbitrage; scderea cursului)
35. Arie de distributie = Distribution Area; Bear an interest a produce o dobnd
36. Asociat, a se asocia = Associates; Bearer un purttor
37. Asocieri in participatie = Joint venture; Bearer cheque cec la purttor
38. Atribuire de actiuni = Assign shares; Benefit un avantaj
39. Autofinantare = Self financing; Bill, a check (US) o not de plat
40. Balanta de verificare = Trial balance; Bills facturi, note de plat, efecte bancare
41. Banca de investitii = Investment Banker; Bills of Exchange (B.E.), drafts cambii, polie,
42. Baza de impozitare a unui activ sau obligatii = Tax base trate
of an asset or liability; Bite a avea efect
43. Beneficii economice = Economic benefits; Blank cheque cec n alb
44. Bilant = Balance sheet; Blue chips aciuni ale marilor companii
45. Bilant consolidat = Consolidated Balance sheet; Board of directors consiliul de administraie
46. Bilant falsificat = Cooked balances; Bond o obligaiune
47. Bilet la ordin = Promissory Note; Bonus issue, shares / stock dividends aciuni
48. Bonitate financiara = Financial trustworthiness; gratuite, dividente nominale
49. Buget = Budget; Boom un avnt (perioad de succes)
50. Cadru general = Framework; Boost a relansa
51. Capital social = Share capital; Borrow a lua cu mprumut
52. Capital de lucru brut = Working capital; Borrower cel care ia cu mprumut
53. Capital de lucru net = Net Working capital; Branch sucursal
54. Capitalizare totala = Total Capitalization; Brand o marc comercial
55. Capitaluri proprii = Shareholders' equity; Break even a echilibra conturile
56. Casa = Petty cash; Bring down a micora, a diminua
57. Casare = Cassation; Brisk activ, animat
58. Castig = Gain; Buck bancnot sau bancnote de un dolar (A.E.
59. Castigul dividendului = Dividend Yield; familiar)
60. Castig contingent = Contingent gain; Building society o banc popular de economii
61. Castig din detinerea de active = Holding gains; pentru cumprare de locuine
62. Castiguri din diferente de curs valutar = Foreign Bull un speculator de burs (care mizeaz pe
exchange gain; creterea cursului)
63. Castiguri inainte de dobanzi si taxe = Earnings before Bullion lingou din metal preios
interest and taxes (EBIT); Buoyant susinut, bine orientat
64. Cautiune = Bail; Buy forward a cumpra la termen
65. Cec compensat = Cleared cheque; Bylaw prevedere regulamentar
66. Cec la purtator = Bearer cheque; Cap taxes a fixa un plafon pentru impozite
67. Cedare = Disposal; Cash a cheque a ncasa un cec
68. Cerere = Demand; Cash flow flux de numerar
69. Certificat = Scrip; Cash point un aparat distribuitor de bancnote
70. Certificat de depozit = Certificate of Deposit; Cashier casier n uniti economice
71. Cesionar = Assignee; Ceiling plafon, nivel maxim
72. Cesionarea actiunilor prin buna intelegere = Private sale Central Bank banca central
of shares; Change francs into pounds a schimba francii n
73. Cesiune = Assignment; lire
74. Cesiunea unei filiale = Disposal of subsidiary; Charge tax, pre, cheltuieli
75. Cheltuiala cu impozitul pe profit = Tax expense; Cheque-book carnet de cecuri
76. Cheltuieli cu dobanzile = Interest expenses; Cheque-book (A.E. checkbook) carnet de cecuri
77. Cheltuieli de cercetare si dezvoltare = Research and Chief executive officer / managing director
development costs; director general
78. Cheltuieli de exploatare = Operating costs; Clearance sale o vnzare la solduri
79. Cheltuieli de personal = Personnel expenses; Clearing-house camer de
80. Cheltuieli fixe = Fixed expenses; compensare/decontare/oficiu cliring
81. Cheltuieli variabile = Variable expenses; Close nchidere
82. Chitanta de datorie = Due Bill; Close down a avea un curs sczut la nchidere
83. Cifra de afaceri = Turnover; Coin money a bate moned
84. Combinari de intreprinderi = Business combination; Coins monede, bani metalici
85. Comensurare / Evaluare = Measurement; Collapse a se prbui
86. Comision = Commission; Collateral garanie, gaj / garant, girant, gir
87. Companie cu capital de risc = Venture Capital Collect a ncasa, a percepe (impozite)
Company; Commercial / retail bank banc comerciale /
88. Compensa = Set-off; banc de depozit
89. Compensare = Offsetting; Commercially viable apt de a scoate profit
90. Comun = Common; Commodity o marf (de larg consum)
91. Conceptul conectarii costurilor la venituri = Matching of Compete with sb. a concura cu cineva, a face
cost with revenues; concuren cuiva
92. Concesionare = Concession arrangement; Competitive competitiv
93. Conditii ale platii amanate = Deferred payment terms; Composite rate rat compus
94. Conosament = Bill of lading; Contribution cotizaie, contribuie
95. Consecventa = Consistency; Convergence criteria criterii de convergen
96. Consolidare = Consolidation; Cost accounting contabilitate analitic / analiza
97. Consultant financiar = Financial Advisor; costurilor
98. Cont = Account; Cost effective- rentabil, care i merit preul
99. Cont de compensare = Clearing Account; Cost of living costul vieii
100. Cont discretionar = Discretionary Account; Council tax impozite locale
101. Cont general = General Account; Counter ghieu
102. Cont inghetat = Frozen Account; Counterfeit a contraface, a falsifica, a face
103. Contabil = Accountant; bancnote false
104. Contabilitate de angajamente = Accruals basis of Credit a sum to an account a vira o sum ntr-un
accounting; cont
105. Contabilitate de casa = Cash accounting; Credit an account a credita un cont
106. Contingente (eventualitati, incertitudini) = Credit rating evaluare a solvabilitii clientelei
Contingencies; Credit squeeze restrngere a creditului
107. Continuitatea activitatii = Going concern; Credit standing situaie financiar, gradul de
108. Contract de constructii = Construction contract; solvabilitate
109. Contract de Novatie = Contract Novation; Creditor creditor
110. Contractul cost-plus = Cost-plus contract; Crisis o criz
111. Contraprestatie = Consideration; Cross out a bara
112. Contravaloarea cedarii = Disposal consideration; Crumble a se prbui
113. Contul de profit si pierdere = Income statement; Curb a frna, a stpni
114. Conturi blocate = Booked balances; Currencies devize
115. Conversie = Conversion; Current / checking account cont curent
116. Copie certificata = Certified copy; Current account deficit un deficit al balanei de
117. Cost curent = Current cost; pli curente
118. Cost de achizitie = Cost of purchase; Current account; account current cont curent
119. Cost istoric = Historical cost; Custom-made fcut pe/la comand
120. Costul bunurilor vandute = Cost of goods sold; Customs vam
121. Costul fortei de munca = Labour cost; Dabble on the Stock Exchange a juca la Burs
122. Costul stocurilor = Cost of inventories; Deal o tranzacie
123. Costul unei achizitii = Cost of an acquisition; Dealer un dealer
124. Costul vanzarilor = Cost of sales; Dealing platire la procent
125. Costuri absorbite = Absorbed cost; Debit a sum from an account a debita o sum
126. Costuri aferente iesirilor = Cost of disposal; dintr-un cont
127. Costuri de vanzare = Selling costs; Debit an account by a sum a debita un cont dintr-
128. Costuri fixe = Fixed cost; o sum
129. Costuri marginale = Marginal cost; Debt o datorie
130. Costuri operationale = Operating expense; Debtor un debitor
131. Costuri si venituri = Costs and revenues; Decline a decdea, o scdere
132. Costuri variabile = Variable cost; Deeds acte, contracte
133. Costurile indatorarii = Borrowing costs; Default a nu onora
134. Creante = Receivables; Default on a payment a nu onora o plat
135. Creante clienti = Account Receivable; Defaulter ru platnic
136. Creante comerciale = Trade receivables; Defer a amna, a ntrzia
137. Creante pe termen lung = Long term receivables; Deficit un deficit
138. Creante privind impozitul amanat = Deferred tax Deflation deflaie
asset; Delay a amna, a ntrzia
139. Crestere economica = Economic growth; Demand cerere
140. Criterii de recunoastere = Recognition criteria; Deposit a depune
141. Cumparare fortata = Buy-in; Deposit / time / notice account cont de depunere
142. Cupon (la obligatiune) = Coupon; Deposit account cont de depunere la scaden, de
143. Curent, pe termen scurt = Current; depozit
144. Cursul de inchidere = Closing rate; Deposit bank banc de depuneri
145. Data bilantului = Balance sheet date; Depositor depuntor
146. Data exercitarii = Exercise Date; Depreciation amortizare, depreciere
147. Data expirarii = Expiration Date; Deregulation dereglementare
148. Data inregistrarii = Date of Record; Devaluate a devaloriza
149. Data intrarii in vigoare = Effective date; Devalue a devaloriza
150. Data raportarii = Reporting date; Dip a scdea, a descrete
151. Datorie in obligatiuni = Bonded Debt; Direct debit debitare direct
152. Datorie pe termen scurt = Short term debt; Directive o directiv
153. Datorie pe tremen lung = Long term debt; Discontinue a nceta (de a mai face ceva), a
154. Datorii = Liabilities; ntrerupe
155. Datorii bancare = Notes Payable Bank; Discount a sconta (o poli)
156. Datorii contingente = Contingent liabilities; Discount a draft a sconta o trat
157. Datorii curente = Current liabilities; Discount bank banc de scont
158. Datorii fiscale = Tax Payable; Dividends dividente
159. Datorii la furnizori pe termen lung = Long term Downturn, a downswing un regres
liabilities; Draw on an account a scoate dintr-un cont, a
160. Datorii la stat = Tax Due; retrage dintr-un cont
161. Datorii pe termen lung = Non current liabilities; Draw on sight a trage la vedere
162. Datorii privind impozitul amanat = Deferred tax Draw on someone a trage (o trat) asupra cuiva
liabilities; Drawee tras
163. Declaratie de reconciliere (in situatiile Drawer trgtor
financiare) = Reconciliation Statement; (vezi nota 1) Drop, to fall, to come down a scdea, a se micora
164. Declaratia oficiala = Official Statement; Dull inactiv
165. Decontare = Clearance; Duty o tax
166. Depreciere = Impairment; Earn an interest a produce o dobnd
167. Descrieri cu caracter general = General Earnings ctiguri, venituri (salariale)
disclosures; Ease a se relaxa
168. Dezvolta, in curs de executie = Progress, On Encash a ncasa un cec (la banc)
the ...; Endorse a gira
169. Diferenta temporara = Temporary difference; Endorse a cheque a andosa un cec
170. Diferente temporale = Timing differences; Endorsement girament
171. Diluarea participarii publice = Equity ownership Enquiry, inquiry cerere de informaii
opening; Equities aciuni ordinare
172. Discont = Discount; Erasure tergere, terstur
173. Distribuire la bursa = Exchange Distribution; Exceed a depi
174. Distribuire negociata = Negotiated Underwriting; Exchange schimb
175. Dividende = Dividends; Exchange broker agent de schimb
176. Dividende de plata = Dividend Payout; Exchange bureau birou de schimb
177. Divizarea actiunilor = Share split; Exchange rate rat de schimb
178. Dobanda = Interest; Executive administrator
179. Dobanda acumulata = Accrued Interest; Expedite, to a urgent lucrarea
180. Dobanda compusa = Compound Interest; Expenses cheltuieli, pli
181. Dobanda pentru imprumuturi revocabile = Call Face value valoarea nominal
Money Rate; Fall back a se replia
182. Drept (de..) = Right; Fall due a sosi la scaden
183. Drept de preemptiune = Pre-emptive Right; Fall, drop in prices o scdere a preurilor
184. Drept de subscriere = Subscription Right; Federal Reserve Bank (the Fed) (A.E.) banca
185. Durata de incasare a creantelor = Days Sales federal de rezerve, banca central a S.U.A.
Outstanding; Fee un onorariu
186. Echivalente de numerar = Cash equivalents; Figure o cifr
187. Efect de comert = Paper; File for bankruptcy, to file under chapter 11 (US)
188. Efect de levier = Leverage; a-i depune bilanul, a cere falimentul
189. Efect de saturatie = Crowding - out effect; Fill in a form a completa un formular
190. Element = Item; Finance, to fund a finana, a acorda fonduri
191. Elemente bilantiere = On balance sheet items; Financial backing (support) susinere financiar,
192. Elemente extrabilantiere = Off-balance-sheet sprijin financiar
items; Firm ferm
193. Elemente extraordinare = Extraordinary items; Flat rate rat uniform
194. Elemente-randuri = Line items; Float (a currency) a face/ a lsa s oscileze o
195. Emisiune = Issue; moned strin
196. Emisiune fierbinte = Hot Issue; Float a company a lansa o societate
197. Emisiune de obligatiuni = Bond Issue; Flourish a prospera
198. Emisiune noua = New Issue; Foot the bill a achita nota de plat
199. Emitent = Issuer; Forecast, an outlook o previziune
200. Erori fundamentale = Fundamental errors; Foreign / overseas trade comer exterior
201. Estimare contabila = Accounting estimate; Foreign resident rezident strin
202. Evaluare imobiliara = Real Estate Appraisal; Forge a falsifica, a contraface (bancnote,
203. Evaluat in mod credibil = Measured reliably; documente)
204. Evaziune fiscala = Tax evasion; Forgery contrafacere, falsificare, falsuri
205. Executare = Execution; (bancnote, documente)
206. Expansiune = Expansion; Freelance liber profesionist
207. Extras = Excerpt; Free trade liber schimb
208. Extras de bilant = Summarized balance-sheet; Fringe benefit beneficiu suplimentar (n afara
209. Extras de cont = Account Statement; salariului)
210. Falit = Bankrupt; Futures market piaa tranzaciilor la termen
211. Filiala = Subsidiary; Gain a ctiga / un ctig, o plus-valoare
212. Finantare anticipata = Advance Refunding; Gilt-edged securities valori/titluri fr risc
213. Finantare pe credit = Debt financing; (obligaiuni de stat)
214. Flux de fonduri = Flow of Funds; Giro cecuri potale
215. Fluxuri de numerar = Cash flows; Giro account cont-cecuri potal
216. Fond comercial (pozitiv) = Goodwill; Give notice a da un preaviz
217. Fond comercial negativ = Negative goodwill; Globalise a se extinde la scar mondial
218. Fond de rulment brut (total) = Working capital; Go belly up (US) a da faliment
219. Fond de rulment net = Net Working capital; Go into administration a fi supus unei proceduri
220. Fonduri de pensii = Retirement benefit plans; de lichidare juridicar
221. Fonduri detinute pentru clienti = Funds held for Go into liquidation a intra n lichidare
customers; Go on a welfare a se nscrie la asisten social
222. Forma nominativa = Registered Form; Go public a intra la Burs, a fi acceptat la Burs
223. Forta de munca = Labour force; Go up, to rise a crete, a urca, a se mri
224. Franciza = Franchise; Goods, wares produse, mrfuri
225. Fuziune = Merger; Grant a acorda, a aloca / o alocaie, un ajutor
226. Garant = Bondsman; financiar
227. Garantie = Collateral; Grant a loan a acorda un mprumut
228. Greva = Strike; Grant credit a acorda un credit
229. Identificarea activelor si obligatiilor = Greenbacks dolari (americanism familiar)
Identification of assets and liabilities; Gross Domestic Product Produsul Intern Brut
230. Iesiri de numerar = Cash outflow; Gross National Product Produsul Naional Brut
231. Imagine fidela/ prezentare fidela = True and fair Hard cash bani ghea
view/fair presentation; Hedge a se acoperi (risc)
232. Imaterial, intangibil = Intangible; Hike prices (US) a mri, a crete preuri
233. Imobiliar, fiduciar = Real; Historical cost accounting contabilitatea
234. Impozit pe profit = Tax on income; costurilor de achiziie / istorice
235. Impozit real = Real tax; Holder titular (carte de credit)
236. Impozite amanate = Deferred taxes; Holder of an account, account holder deintor al
237. Imprumut = Loan; unui cont
238. Imprumut imobiliar = Mortgage; Home savings plan plan de economii pt.
239. Imprumut revocabil = Call Loan; (construcia de) locuine
240. Imprumuturi nerambursabile = Forgivable loans; Home trade comer intern
241. Imprumuturi pe termen lung si solduri bancare Hot money bani fierbini (capital atras din
creditoare = Long term borrowings; strintate de dobnzi ridicate sau de un climat
242. Imprumuturi pe termen scurt si solduri bancare politic sigur)
creditoare = Short term borrowings; In cash n numerar
243. Impune, a stabili un impozit = Assess; In custody n custodie
244. Incasare, crestere = Increase; In real terms n bani constani
245. Incasari = Proceeds; In the red, overdrawn epuizat, descoperit (un
246. Incasari din cedare = Disposal proceeds; cont)
247. Incasari in numerar = Cash proceeds; Incentive un stimulent
248. Inchidere de conturi = Strike a balance; Income statement (A.E.)/operating statement (B.E.)
249. Indemnizatie = Allowance; cont de exploatare, cont de profituri i pierderi
250. Indexare = Pegging; Income tax impozit pe venit
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;
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. Abundance, like want, ruins many: Bogatia, la fel ca saracia, ruineaza pe multi.
2. After a storm comes a calm: Dupa o furtuna vine si vremea buna.
3. After pleasure, comes pain : Dupa placere, vine durere.
4. All fear is bondage: Frica este o robie.
5. All lay load on the willing horse: Toti asaza poveri pe calul bland.
6. 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.