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MINI-DICIONAR DE TERMENI DE SPECIALITATE

INSTRUMENTE DE PLAT
ROMN ENGLEZ

PROIECT: 2014-1-RO01-KA102-000782
One Step Closer to the European Labour Market

Proiect finanat de Comisia European


Echipa de redacie:
prof. Mioc Adina-Daniela
Militaru IlieAndrei

Opris EduardDaniel

Fira IasminaAmalia
A
abatere zero = zero deviation

abrogare = annulment

accept = acceptance

acceptant = acceptor

acceptare n alb = blank acceptance

acceptat la plat = accepted for payment

accize = excise duties

achitare = settlement

achitare cu numerar = cash settlement

achitare n avans = lead

achiziie colectiv = group buying

achiziii i vnzri = purchase and sale

active = assets

active fizice = tangible assets

active nete = net worth

activ de capital = capital asset

active i passive = debits and credits

accord financiar = monetary agreement

accord fiscal = bank letter

act additional = addendum

actionar = shareholder

adaos commercial = margin


A
an contabil = accounting year

analiz de bilan = balance sheet analysis

analiz costuri beneficii = cost-benefit analysis (CBA)

angajament de plat = call protection

aport de capital = capital inflow

arhiv = record department

arierate = overdue debts

asigurare = insurance

asociaie nonprofit = unincorporated association

audit = audit

auditor = auditor

automat bancar = automated teller machine (ATM)

autoritate fiscal = revenue authority

autorizat = certified

avans = advance payment

avans nereturnabil = non-refundable deposit

aviz de impunere = notice of tax assessment

aviz de plat = request for payment

avizare la ordin = order notification


BC
bunuri = goods

calcul = calculation

calcul brut = rough estimate

calculare a costurilor = commutation of costs

calculaie a preului = pricing

cambie = bill/trade paper/draft

cambie anual = year bill

cambie bancar = bank draft

cambie la purttor = bill payable to bearer

cambie neacceptata = dishonored bill

cambie scadent = overdue bill

cambie extern = foreign draft

cambie la termen = time draft

cambie la vedere = sight draft

chitan de custodie = trust receipt

comand = order

comand de achiziie = purchase order

compensri = offsets

client debitor = account debtor

cod commercial = commercial code

cod commercial unitary = uniform commercial code


C
cambie la vedere = sight draft

camera de comer = chamber of commerce

cheltuieli de capital = capital expenditures

majorare de capital = capital accretion

capital autohton = domestic capital

capital net = net capital

capital social = social capital

capital i dobnzi = principal and interests

capital virat = paid in capital

card de cecuri = check card

card de cont = account card

card de credit = credit card

card de debit = debit card

cas = cash desk

bon de cas = cash voucher

cas de marcat = cask register

cec acoperit = covered check

cec anulat = canceled check

cec barat = crossed check

cec de banca = cashiers check

cec cu limita de suma = limited check


C

ciclu al numerarului = cash cycle

cifr de afaceri = sales figure

cifr de afaceri zilnic = turnover

clauz = clause

client = customer

chitan = receipt

chitan de custodie = trust receipt

comand = order

comand de achiziie = purchase order

compensri = offsets

client debitor = account debtor

cod commercial = commercial code

cod commercial unitar = uniform commercial code

cod de furnizor = part number

cod fiscal = taxpayer identification number (TIN)

cod PIN = PIN code

comerciant = dealer

comenzi curente = orders n hand

comer = trade
C
comer mondial = world trade

comision = commission

comision bancar = bank charge

comisson de tranzacionare = transaction fee

comision fix = flat charge

compensare de pli = clearance of payments

cont activ = debit account

cont bancar = bank account

cec de banc = cashiers check

cec cu limit de sum = limited check

cont activ = debit account

cont client = account receivable

cont de capital = stock account

cont de cas = cash account

cont de furnizor = suppliers account

cont de gestiune = management account

cont de ncasri i cheltuieli = cash basis accounting

cont de pli = payment account

cont de venituri i cheltuieli = income and expenditure account


C
cont descoperit = overdrawn account

contravaloare = counter value

contribuabil = tax payer

control al dosarelor = office audit

conturi debitori = receivables

condturi creditori = payables

convenie contabil = accounting concept

corecie = adjustment

corelaie = correlation

costuri economice = business costs

cote tarifare =tariff quota

crean = claim

curs de schimb = exchange rate

cont de cas = cash account

cont de furnizor = suppliers account

cont de gestiune = management account

cont de ncasri i cheltuieli = cash basis accounting

cont de pli = payment account

cont de venituri i cheltuieli = income and expenditure account


C-D
cont descoperit = overdrawn account

contravaloare = counter value

contribuabil = tax payer

control al dosarelor = office audit

conturi debitori = receivables

conturi creditori = payables

costuri economice = business costs

cote tarifare =tariff quota

crean = clim

curs de schimb = exchange rate

dat a plii = payment date

dat a scadenei = maturity date

dat de regularizare = settlement date

dat limit = cutoff date

datorie = debt

a deconta = reimburse

a deduce = deduct

deducere = deduction

deficit al balanei de pli = payments deficit


DE
deficit de numerar = cash shortage

deposit de cont = amount overdrawn

descoperit de cont = overdraft

deviz = estimate

deviz estimative = estimate cost

dispozitie de virament = transfer order

dobanda = interest

economii = savings

eligibil = eligible

emitere = issuance

en detail = by retail

eroare contabila = accounting error

eroare de calcul = miscalculation

evaluare = appraisal

evaluare a stocurilor = inventory evaluation

evaluator = assessor

evaziune fiscal = tax evasion

eviden contabil = financial books

extras de cont = account statement


FGI
factur pro form = pro forma invoice

factur = invoice

faliment = bankruptcy

foaie de vrsmnt cu chitan = bill payment sheet

gaj = pledge

garant = guarantor

garanie= guaranty

garanie bancar

gir = endorsement

gir cumulativ = cumulative endorsement

IBAN= International Bank Account Number

impozit = tax

mprumut=loan

ncasare = collection

nchiderea acreditivului = closure letter of credit

inflaie = inflation

insolvabil = insolvent

insolven = insolvency

instrument de plat = payment instrument


I L- M
interdicie bancar = banking ban

invaliditate = invalidity

investiie= investment

investitor = investor

investiii strine = foreign investments

importator= importer

impozit pe importuri= impost

ipotec = mortgage

linie de credit

livrat pe chei = DEQ

livrat pe frontier = DAF

livrat pe nav = DES

livrat taxe vamale nepltite= DDU

logistica = logistics

lichiditate = liquidity

mandat = power of attorney

marj = margin

maturitate = maturity

mijloc fix = asset

modalitate de plat = payment mode


MNOP
moned oficial = legal tender

nomenclator tarifar = tariff schedule

not contabil = accounting note

numerar = cash

obligaiune = bond

ofert = offer

operaiune de cas = cashier

operaiuni financiare= financial operations

ordin de cumprare = purchase order

ordin de expediie = shipping order

ordin de plat = money order

ordin de plat (pe suport hrtie) =OPH

parteneriat= partnership

penaliti = penalties

persoan juridic = juridical person

piaa monetar = monetary market

piaa valutar = foreign exchange market

pierdere net= net loss

pierdere total = total loss

plat imediat n numerar = spot cash


PRS
plat n avans = prepaid

plat net= net cash

pltitor = payer

polia de asigurare = insurance policy

pre de achiziie = acquisition price

pre net= net price

preul pieei= market price

prim de asigurare= insurance premium

prim la termen = markup

rambursare =refund

recuperare pierderi = salvage loss

scrisoare de credit comercial = trade letter of credit

scrisoare de credit irevocabil = irrevocable letter of


credit
scrisoare de garanie = letter of indemnity

societate cu rspundere limitat= limited liability society

sold = balance

solvabil = solvent

solvabilitate=solvency

specimen de semntur = specimen signature

tampil. sigiliu= seal


S T V
supratax = surcharge

taxe vamale la import = import duty

transfer = transfer

tranzactii la termen = term transactions

TVA = VA

tax de transport = haulage

tax de valoare adugat = VAT

tax pe vnzri =sales tax

taxe pe valoare= valuation charge

valut forte = key currency

valoare adugat = added value

valoare nominal= nominal value

valoarea asigurat = insured value

valoare la termen = time value

valoarea asigurat = insured value

venit net = net income

valut = currency

virament = transfer

volatilitate=volatility

venit = income
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