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1.

ability-to-pay capacitate de plat


2. account cont
3. account activity micri n cont
4. account balance sold
5. account day zi scadenta
6. account history istoricul contului
7. accountant contabil
8. accounting contabilitate
9. acquisition cost cost de achiziie
10. acquisition date data achiziiei
11. actual amounts valori reale
12. added-value tax (VAT) TVA
13. administration expenses cheltuieli administrative
14. advertising rate tarif de publicitate
15. after-tax amount valoare dup impozitare
16. after-tax earnings beneficii dup impozitare
17. aggregate demand cerere agregata
18. amortization cost cost amortizat
19. annual leave concediu anual
20. asset management gestionarea activelor
21. assets bunuri, active
22. at maturity la scaden
23. average cost cost mediu
24. bad debts clieni inceri, creane incerte/greu
recuperabile
25. balance sold
26. balance sheet bilan contabil
27. balance to be paid sold pltibil n 30 de zile
within 30 days
28. bank balance sold n banc
29. bank draft cec bancar
30. bank fees taxe bancare
31. bank interest dobnd bancar
32. bank statement extras de cont
33. bankruptcy faliment
34. bar chart grafic cu coloane
35. before maturity nainte de scaden
36. bid ofert de pre
37. bid price pre de licitaie, pre de ofert
38. bonds obligaiuni
39. bonus prim
40. bonus dividend dividend suplimentar
41. bookkeeping contabilitate primar
42. breach of contract nclcarea obligaiilor contractuale
43. break-even point profit zero, prag de rentabilitate
44. bureaucracy birocratie
45. capital allocation alocare de capital
46. capital loss pierdere de capital
47. carrier transportator
48. cash collateral garanie n numerar

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49. cash flow flux monetar
50. cash in hand disponibiliti n cas
51. cash incentives stimulente financiare
52. collateral garanie
53. consumer confidence increderea consumatorului
54. consumer credit credit de consum
55. core product produs de baza
56. corporate assets active corporative
57. cost analysis analiza costurilor
58. cost of inventories costul stocurilor
59. cost of purchase cost de achiziie
60. cost-benefit analysis analiza cost beneficiu
61. credit ceiling/ credit plafon de creditare
limit
62. credit facilities faciliti de credit
63. credit line (US) linie de creditare
64. credit period perioad de rambursare a creditului
65. current account cont curent
66. current capital/ active cu lichiditate scazuta
permanent assets
67. current debt datorii curente
68. current expenditure cheltuieli curente, cheltuieli de funcionare
69. current expenses cheltuieli curente
70. current liabilities datorii pe termen scurt, datorii curente
71. current revenue venituri curente
72. customs duty tax vamal
73. customs invoice declaraie vamal
74. customs value valoare vamal
75. damage deteriorare
76. damages compensaie
77. date of acquisition data achiziiei
78. date of payment data plii
79. debitor debitor
80. decentralization descentralizare
81. deductible deductibil
82. deduction deducere
83. demand cerere
84. deposit account cont de depozit
85. equity capital al acionarilor ntr-o societate
86. equity return rentabilitatea capitalului propriu
87. estimated liability datorie estimat
88. estimated profit profit estimat
89. euromarket piaa financiar european
90. exchange rate curs valutar/de schimb
91. extended credit credit prelungit
92. fast moving consumer bunuri de larg consum
goods
93. fee onorariu
94. financial statements situaii financiare
95. fixed assets active fixe, capitalizate

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96. floating capital capital circulant
97. foreign debt datorie extern
98. foreign exchange (FOREX, valut tranzacionabil pe piaa valutar
Fx)
99. gross domestic product produs intern brut (PIB)
(GDP)
100. gross national product produs naional brut (PNB)
(GNP)
101. gross profit profit brut
102. hard currency valut forte
103. hire purchase (HP) cumprare n rate
104. hire purchase contract contract de cumprare n rate
105. historical cost cost istoric, cost de achiziie
106. incentives stimulente
107. income venit, venituri, profit
108. income account cont de venituri
109. income tax impozit pe profit
110. insolvency insolven
111. installment rat
112. installment credit (US) credit n rate
113. insurance policy poli de asigurare
114. intangibile assets active necorporale
115. interest doband
116. interest accrued dobnzi acumulate
117. interest earnings venituri din dobnzi
118. interest rate rata dobnzii
119. inventory stocuri, inventar
120. inventory costs cheltuieli de depozitare
121. invoice factur
122. joint account cont comun
123. joint venture societate mixta
124. labour costs costurile forei de munc
125. lead time perioada dintre comand i livrare
126. liabilities datorii, pasiv
127. list price pre de catalog
128. loan mprumut
129. local branch Filiala locala
130. local/ domestic market piata locala
131. long-term liability datorie pe termen lung
132. loss Pierdere, deficit
133. loss per share pierdere pe aciune
134. main bussiness core bussinesss
135. main product produs principal
136. maintenance expenses cheltuieli de ntreinere
137. management buyout cumprarea firmei de ctre directorii si
(MBO)
138. margin marj
139. market leader lider de piata
140. market price preul pieei

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141. market share cota de piata
142. marketable tranzacionabil
143. mark-up adaos commercial
144. maturity scaden
145. merger fuziune
146. minimum-wage salariu minim
147. minutes proces verbal, minuta unei sedinte
148. numbered account cont numeric
149. output productie
150. outsourcing externalizare
151. overdraft descoperire de cont
152. overdraw an account a face o descoperire de cont
153. overheads cheltuieli indirecte
154. payroll stat de salarii
155. product warranty garanie
156. profit before tax profit nainte de impozitare
157. profit margin marj de profit
158. public offering ofert public
159. rate of exchange curs valutar
160. real estate (US) proprieti imobiliare
161. reimbursement rambursare
162. retailer detailist
163. return of income declaraie de venit
164. share price pretul unei actiuni
165. share/ stock actiune
166. shareholder/ stockholder actionar
167. shareholder's equity capitalul actionarilor
168. slump criza
169. standing order ordin de plata fix
170. subsidiary filiala
171. subsidy subventie
172. supply and demand Cerere si oferta
173. tenders ofertanti
174. trade policy politica de schimb
175. trademark marca inregistrata
176. trading capital capital comercial
177. turnover/ total income cifra de afaceri
178. venture capital capital de risc
179. wasting assets capital cu durat limitat
180. withdrawal retragere
181. working capital fond de rulment, capital de lucru
182. write off debts a sterge datorii
183. labour market piaa forei de munc
184. market development extindere a pieei
185. market research sondaj de pia
186. market value cursul pieii, valoare pieei
187. stock market bursa de valori
]

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