Dictionar Contabilitate Roman-Englez

ACTIV | ACTIVE | AFACERI | AGENT | AGENTIE | AGENTURARE | AMORTIZARE |
AMORTIZAREA | AMORTIZARI | AMORTIZAT | ANALITIC | ANALITICE | ANUAL |

AUDIT | AUDITAT | AUDITOR | AVANS | AVANSURI | BALANTA | BALANTA
COMERCIALA | BALANTA DE VERIFICARE | BILANT | BILANT ANUAL | BILANT
CONTABIL | BRUT | BUGET | BUGETAR | CAPITAL | CAPITALURI | CHELTUIELI |
CHELTUIELI DE EXPLOATARE | CHELTUIELI EXCEPTIONALE | CHELTUIELI
EXTRAORDINARE | CHELTUIELI FINANCIARE | CIFRA | CIFRA DE AFACERI |
CLIENT | CLIENTI | COLECTAT | COMERCIAL | CONSOLIDAT | CONT | CONTABIL |
CONTABILE | CONTABILITATE | CONTRACT | CONTROL | CONTURI | COST |
COSTURI | CREDIT | CREDITARE | CREDITE | CREDITOR | CREDITORI | CURS |
CURS VALUTAR | DEBIT | DEBITARE | DEBITOR | DEBITORI | DECLARATIE |
DECLARATII | DEDUCERI | DEDUCTIBIL | DEDUCTIBILE | DOBANDA | DOBANZI |
EXCEPTIONAL | EXCEPTIONALE | EXPLOATARE | EXTRAORDINAR |
EXTRAORDINARE | FINANCIAR | FINANCIARE | FISCAL | FURNIZOR | FURNIZORI |
IMOBILIZARI | IMPOZIT PE PROFIT | IMPOZITARE | IMPOZITE | INREGISTRARE |
INREGISTRAT | INVENTAR | INVENTARIERE | MIJLOACE FIXE | NOTA | NOTAR |
PIERDERE | PIERDERI | PLAN DE CONTURI | PROFIT | PROFIT SI PIERDERE |
PROFITURI | PROGRAM | RAPORT | RAPORTARE | RAPORTARI | RATA | RATE |
REGISTRE | REGISTRU | SALARIAT | SALARIATI | SALARII | SALARIU | SITUATII |
SITUATII FINANCIARE | TAXA | TAXA PE VALOAREA ADAUGATA | TAXE | TVA |
VALOARE | VENIT | VENITURI | VENITURI DIN EXPLOATARE | VENITURI
EXCEPTIONALE | VENITURI FINANCIARE | VERIFICARE
activ
asset
assets
activ amortizabil
depreciable asset
activ circulant
current asset
current assets
activ comercial
operating assets
activ contabil
total asset value
activ curent
current asset
current assets
activ de exploatare
operating assets
activ de folosinta indelungata
long-lived asset
activ de lunga durata
long-lived asset
activ disponibil
liquid resources
cash and bank balances
activ fictiv
fictitious assets
nominal assets
activ imobilizat
long-term asset
long-lived asset
activ nelichid
illiquid asset
activ net
net assets
net worth
activ net real
equity capital
activ pe termen lung
long-term asset
activ privind impozitul amanat
deferred tax asset
activ total
total assets
baza de impozitare a unui activ sau obligatii
tax base of an asset or liability
cont de activ
asset account
cont de regularizare activ/pasiv
asset-liability adjustment account
conturi de pasiv corespondente unui cont de activ
contra-asset accounts
debitori scosi din activ, urmariti in continuare
receivables written off but still followed up
decontari din operatii in participatie - activ
transactions related to joint operations - asset
descresteri ale activului net
decreases in net assets
diferente de conversie - activ
foreign exchange differences - assets
inregistrat drept activ
capitalized
operatiuni in activ
lending business
a reduce valoarea contabila a unui activ
(to) write down
sold activ
positive balance
active
assets
active circulante lichide
short-term liquid assets
active circulante nete
net current assets
active circulante totale
total current assets
active corporale
tangible assets
active corporale in curs
tangible assets in course of construction
active corporale mobile
moveable tangible assets
active corporale mobile neregasite in capitolele anterioare
other moveable tangible assets
active corporale nete
tangible net assets
active corporale pe termen lung
tangible long-term assets
active corporale si necorporale
tangible and intangible assets
active curente nete
net current assets
active curente totale
total current assets
active de exploatare
operating assets
active epuizabile
wasting assets
active fictive
fictitious assets
active financiare
financial assets
active fixe
fixed assets
active fixe corporale
tangible fixed assets
plant and equipment
active fixe financiare
investment assets
active imobilizate
fixed assets
non-current assets
capital assets
active in afara bilantului
off-balance sheet assets
active lichide
available assets
available funds
funds available for payment
liquid assets
active necorporale
intangible assets
intangibles
a face afaceri
(to) do business
a avea succes in afaceri
(to be in the) black
activitatea de afaceri
business operations
afaceri care nu sunt organizate ca societate cu personalitate juridica
unincorporated business
afaceri nostro
nostro business
calatorie de afaceri
business travel
cheltuieli de afaceri
business expenses
cifra neta de afaceri
net turnover
costul de a face afaceri
cost of doing business
cursul normal al afacerilor
normal course of business
deduceri de afaceri permise conform legislatiei fiscale
allowable business deductions under the tax laws
mediu de afaceri
business community
operatiuni de afaceri
business operations
oportunitate de afaceri
business opportunity
plan de afaceri
business plan
business project
practica de afaceri
business proceedings
profituri din afaceri care nu sunt organizate ca societate cu personalitate juridica
unincorporated business profits
proiect de afaceri
business plan
business project
secret de afaceri
business secret
trade secret
tranzactie de afaceri (tranzactie comerciala)
business transaction
venituri din subventii de exploatare aferente cifrei de afaceri
revenues from subsidies related to the turnover
amortizare
allowance for depreciation
amortisation (termen folosit numai pentru imobilizari necorporale)
amortization (termen folosit numai pentru imobilizari necorporale)
depreciation
redemption
amortizare a resursei naturale
depletion
amortizare accelerata
accelerated amortization
accelerated depreciation
amortizare acumulata
accumulated depreciation
accumulated amortization (termen folosit numai pentru imobilizari necorporale)
accumulated depletion (termen folosit numai pentru resurse naturale)
amortizare completa
write off
write-off
amortizare cumulata
accumulated depreciation
amortizare dublu-regresiva
double-declining balance depreciation
amortizare liniara
straight line depreciation
straight-line depreciation
straight-line method of depreciation
amortizare prin metoda procentajului dublu din sold
amortizare progresiva
increasing charge depreciation
progressive depreciation
amortizare regresiva dubla
cont de amortizare acumulata
accumulated depreciation account
fonduri de amortizare
sinking fund
metoda de amortizare
depreciation method
method of depreciation
metoda liniara (de amortizare)
straight-line method
metoda liniara de amortizare
straight-line depreciation method
straight-line method of depreciation
metoda ratei de amortizare variabile
variable charge approach
metoda regresiva de amortizare
declining balance depreciation
reducing balance method
reducing installment system
metode accelerate (de amortizare)
accelerated methods
pe baza [de amortizare] liniara
on a straight-line basis
perioada de amortizare a investitiei
payback period
rata liniara [de amortizare]
straight-line rate
amortizarea activelor corporale mobile neregasite in capitolele anterioare
depreciation of other moveable tangible assets
amortizarea acumulata aferenta
related accumulated depreciation
amortizarea aferenta gradului de neutilizare a mijloacelor fixe
depreciation relating to excess capacity of fixed assets
amortizarea altor imobilizari corporale
depreciation of other tangible assets
amortizarea altor imobilizari necorporale
amortisation of other intangible assets
amortizarea amenajarilor de terenuri
depreciation of land improvements
amortizarea animalelor si plantatiilor
depreciation of animals and plantations
amortizarea aparatelor si instalatiilor de masura, control si reglare
depreciation of measurement, control and adjustment instruments
amortizarea cheltuielilor de cercetare si dezvoltare
depreciation of R&D costs
amortizarea cheltuielilor de constituire
amortisation of formation expenses
amortisation of set-up costs
amortizarea cheltuielilor de dezvoltare
amortisation of development costs
amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale si altor drepturi si valori similare
amortisation of concessions, patents, licences, trademarks and similar rights and assets
amortizarea constructiilor
depreciation of buildings
amortizarea constructiilor speciale
depreciation of special constructions
amortizarea imobilizarilor
depreciation of fixed assets
amortizarea instalatiilor, mijloacelor de transport, animalelor si plantatiilor
depreciation of plant and machinery, motor vehicles, animals and plantations
amortizarea masinilor, utilajelor si instalatiilor de lucru
depreciation of plant and machinery
amortizarea mijloacelor de transport
depreciation of motor vehicles
amortizarea uneltelor, dispozitivelor, instrumentelor, mobilierului si aparaturii birotice
depreciation of tools, furniture and office equipment
cheltuieli cu amortizarea
depreciation expense
depreciation charge
cheltuieli de exploatare privind amortizarea imobilizarilor
operating expenses related to depreciation of fixed assets
operating expenses related to depreciation of non-current assets
cheltuieli exceptionale privind amortizarea imobilizarilor
extraordinary expenses related to depreciation of fixed assets
cheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilor
financial expenses related to amortisation of premiums on redemption of debentures
amortisation of premiums on redemption of debentures
cheltuieli privind amortizarea
depreciation charge
cheltuieli privind amortizarea (epuizarea) resurselor naturale
depletion expenses
amortizari privind imobilizarile
depreciation of non-current assets
amortizari privind imobilizarile corporale
depreciation of tangible assets
amortizari privind imobilizarile necorporale
amortisation of intangible assets
cheltuieli cu amortizarile si provizioanele
depreciation and provisions expenses
cheltuieli cu amortizarile, provizioanele si ajustarea la inflatie
depreciation, provisions and adjustments for inflation expenses
cheltuieli de exploatare privind amortizarile si provizioanele
operating expenses related to depreciation and provisions
depreciation and provisions - operating expenses
cheltuieli exceptionale privind amortizarile si provizioanele
extraordinary expenses related to depreciation and provisions
cheltuieli financiare privind amortizarile si provizioanele
impairment losses and write-down of financial assets
conturi de amortizari
imobilizari corporale nete (dupa scaderea amortizarii acumulate)
property, plant and equipment, net
rata amortizarii
depreciation charge
depreciation rate
rate of depreciation
rata anuala a amortizarilor
annual depreciation charge
annual rate of depreciation
provisions for depreciation
amortizat
amortized
depreciated
amortizat complet
written off
amortizat partial
written down
amortizate
depleted (termen folosit numai pentru active de natura resurselor naturale)
valoare de amortizat
depreciable cost
valoare ramasa de amortizat
carrying amount
carrying value
analitic
subsidiary
cont analitic
subsidiary account
contabilitate analitica de exploatare
cost accounting
conturi analitice ale clientilor
customer accounts
individual customers' accounts
conturi analitice ale furnizorilor
individual creditors' accounts
registru analitic
subsidiary ledger
subsidiary file
registru de conturi analitice
subsidiary book of account
customer accounts
registru de conturi analitice
subsidiary book of account
anual
annual
yearly
aprobarea bilantului anual
adoption of the annual accounts
approval of the annual financial statements
audit anual
annual audit
bilant anual
annual balance sheet
bugete anuale
annual budgets
cifra de afaceri anuala
annual turnover
control anual
annual audit
conturi anuale
annual accounts
documente contabile anuale
annual accounts
documente contabile anuale consolidate
consolidated accounts
consolidated financial statements
principiu de anualitate
accrual basis
accrual concept
raport anual
annual report
raport anual al grupului
group annual report
raport si conturi anuale
annual report and accounts
raportul anual al grupului
group's annual report
raportul anual catre actionari
annual report to stockholders
rata anuala a amortizarilor
annual depreciation charge
annual rate of depreciation
provisions for depreciation
rentabilitate anuala
annual return
rulaj anual al activelor
asset turnover ratio
venit anual
annual income
audit
audit
a audita
(to) audit
audit anual
annual audit
audit extern
external audit
audit general
completed audit
general audit
complete audit
audit intern
internal audit
audit legal
statutory audit
audit partial
partial audit
restricted audit
auditul conducerii
management audit
auditul managementului
management audit
baza de audit
audit trail
comisie de audit
audit committee
raport de audit
audit report
auditat
audited
auditor
auditor
auditor intern
internal auditor
auditor intern autorizat
certified internal auditor; CIA
auditor legal
statutory auditor
raport al auditorilor
audit report
auditor's report
raportul auditorilor
auditors' report
raportul auditorilor independenti
report of independent auditors
raportul auditorului
auditor's report
avans
advance (of money)
down payment
advance
advance payment
earnest
earnest money
a plati in avans
(to) pay in advance
avans de pre-emisiune
BAN
bond anticipation note
avans in numerar
cash advance
avans pe termen fix
fixed advance
cheltuieli platite in avans
prepaid expenses
cheltuieli efectuate in avans
prepaid expenses
cheltuieli in avans
prepaid expenses
cheltuieli in avans si venituri angajate
prepayments and accrued income
cheltuieli inregistrate in avans
prepaid expenses
deferred expenditure
cheltuieli inregistrate in avans cu impozitele
prepaid taxes
cheltuieli inregistrate in avans cu impozitele pe proprietate
prepaid property taxes
cheltuieli inregistrate in avans cu primele de asigurare
prepaid insurance
unexpired insurance
expenses paid in advance
conturi de venituri inregistrate in avans
unearned revenue accounts
fonduri banesti acordate in avans
imprest
garantie de restituire a avansului
advance payment guarantee
in avans
on account
navlu platit in avans
freight paid
freight prepaid
prepaid freight
advance freight
plata in avans
payment in advance
prepayment
advance payment
platibil in avans
payable in advance
platit in avans
paid in advance
prepaid
plati in avans
payments on account
plati in avans catre furnizori
advance payments to suppliers
payments on account in advance
plati primite in avans
advance payments received
payments received on account
taxe platite in avans
charges prepaid
expenses paid in advance
prepaid expenses
transport platit in avans
advance freight
prepaid freight
venituri constatate in avans
deferred revenue
deferred income
venituri din servicii inregistrate in avans
unearned service revenue
venituri in avans
deferred revenue
deferred income
venituri inregistrate in avans
deferred revenue
deferred income
unearned revenues
avansuri
payments on account
advances
avansuri acordate pentru alte imobilizari corporale
advance payments for other tangible assets
avansuri acordate pentru imobilizari corporale
advance payments for tangible non-current assets
avansuri acordate pentru imobilizari necorporale
advance payments for intangible non-current assets
avansuri acordate pentru instalatii tehnice si masini
advance payments for plant and machinery
avansuri acordate personalului
advances to employees
avansuri de trezorerie
cash advances
fond de avansuri
imprest fund
sistem de avansuri fixe de casa
imprest system
balanta
balance
balanta comerciala
balance of trade
trade balance
balanta comerciala deficitara
adverse balance of trade
adverse trade balance
balanta de plati
balance of payments
BOP
balanta de verificare
trial balance
balanta de verificare ajustata
adjusted trial balance
balanta de verificare de sfarsit de an
year-end trial balance
balanta de verificare finala
post-closing trial balance
balanta de verificare rectificata
balanta de verificare regularizata
balanta comerciala
balance of trade
trade balance
balanta comerciala deficitara
adverse balance of trade
adverse trade balance
balanta de verificare
trial balance
balanta de verificare ajustata
balanta de verificare de sfarsit de an
year-end trial balance
balanta de verificare finala
post-closing trial balance
bilant
balance sheet
bilant anual
bilant bancar
bank balance sheet
bilant comparativ
comparative balance sheet
bilant consolidat
consolidated balance sheet
group balance sheet
bilant contabil
balance sheet
bilant de deschidere
list of opening balances
opening balance sheet
bilant de inchidere
closing balance sheet
list of closing balances
bilant de lichidare
balance sheet for liquidation purposes
liquidation balance sheet
bilant integrat
group balance sheet
bilant intermediar
interim statement
data bilantului
balance sheet date
post de bilant
balance sheet item
raportat in bilant
reported in the balance sheet
total al unui post de bilant
balance sheet value
verificarea bilantului
balance sheet audit
aprobarea bilantului anual
adoption of the annual accounts
bilant anual
bilant contabil
balance sheet
brut
gross
dividend brut
gross dividend
dobanda bruta
gross interest
imprumut brut
gross borrowings
marja profitului brut
gross profit margin
metoda profitului brut
gross profit method
pret brut
gross price
pret brut de achizitie
gross purchase price
Produs Intern Brut
GDP
Gross Domestic Product
Produs Intern Brut la costurile factorilor de productie
GDP at factor cost
Gross Domestic Product at factor cost
Produs Intern Brut la pretul pietei
GDP at market prices
Gross Domestic Product at market prices
Produs Intern Brut la preturi constante
GDP at constant prices
Gross Domestic Product at constant prices
Produs National Brut
GNP
Gross National Product
Produs National Brut la pretul pietei
GNPmp
Gross National Product at market prices
profit brut
gross profit
income before income taxes
income before taxes
earnings before income taxes
pre-tax profit
profit brut din exploatare
gross profit
profit brut impozabil
taxable gross income
randament brut
gross yield
salarii brute
gross earnings
salariu brut
gross salary
gross pay
tonaj brut inregistrat
gross registered tonnage
total brut
gross amount
venit brut
gross income
venituri brute
gross income
gross earnings
vanzari brute
gross sales
buget
budget
buget de cheltuieli
expenditure budget (capital)
buget de exploatare
operating budget
buget de investitii
capital budget
buget de investitii in active imobilizate
capital budget
buget de lichiditati
cash budget
cash flow forecast
buget de productie
production budget
buget de publicitate
advertising budget
buget de venituri
revenue budget
buget de vanzari
sales budget
buget financiar
financial budget
buget general
master budget
buget pe o anumita perioada
period budget
buget principal
master budget
bugetar
budgetary
bugete anuale
annual budgets
bugete departamentale (bugete pentru departamentele unei organizatii)
departmental budgets
bugete pe un an
annual budgets
bugetul achizitiilor de materii prime si materiale
materials purchase budget
bugetul statului
state budget
treasury
bugetul statului, fonduri speciale si conturi asimilate
amounts payable to the state budget, special funds and similar accounts
care depaseste bugetul
over budget
centru de buget
budget center
cost prevazut in buget
budgeted cost
costul bunurilor vandute prevazut in buget
budgeted cost of goods sold
deficit bugetar
budget deficit
treasury deficit
director de buget
budget director
elaborarea bugetului/bugetelor
budgeting
exercitiu bugetar
budget year
formula bugetului flexibil
flexible budget formula
intocmirea bugetului/bugetelor
budgeting
obiectivul bugetului
budget's target
perioada de buget
budget period
peste buget
over budget
planificarea bugetului
budgeting
prevazut in buget
budgeted
vanzarile prevazute in buget
budgeted sales
a prevedea in buget
(to) budget for
alte creante privind bugetul statului
other claims receivable from the treasury
alte datorii fata de bugetul statului
other debts payable to the treasury
alte datorii si creante cu bugetul statului
other debts and claims with the treasury
aprobare a bugetului
budget clearance
alocatii bugetare
budgetary appropriations
bugetar
budgetary
bugetare participativa
participative budgeting
constrangeri bugetare
budget constraint
control bugetar
budgetary control
deficit bugetar
budget deficit
treasury deficit
exercitiu bugetar
budget year
previziuni bugetare
budget estimates
pret de revenire bugetara
budgeted cost
sistem de control bugetar
budgetary control system
surse de venituri bugetare
government's revenue
capital
capital
capital imobilizat
fixed capital
capital acumulat
earned capital
capital angajat
capital assets
fixed capital
capital autorizat
authorized capital
registered capital
capital circulant
circulating capital
floating capital
operating capital
trading capital
working capital
capital circulant net
net working capital
capital castigat din activitate
earned capital
capital de exploatare
working capital
capital de risc
venture capital
risk capital
capital de rulaj
circulating capital
floating capital
operating capital
trading capital
working capital
capital imobilizat
capital assets
fixed capital
capital imprumutat
borrowed capital
loan capital
capital in actiuni
capital stock US
equity-share capital
share capital UK
share capital
capital stock
capital initial
basic capital
beginning capital
initial capital
opening capital
seed capital
capital initial (referitor la credite)
principal
capital investit
capital assets
invested capital
fixed capital
capital legal
legal capital
capital neproductiv
assets not in use
unproductive capital
capital permanent
long-term capital
invested capital
capital propriu
equity ownership
owner's equity
owners' equity
equity
shareholders' equity
stockholders' equity
total equity
equity capital
net worth
capital propriu (al asociatilor)
partners' equity
capital propriu (mai multi proprietari)
owners' equity
capital propriu (un singur proprietar)
owner's equity
capital propriu nealocat
unallocated equity
capital propriu nerepartizat
unallocated equity
capital rezidual
residual equity
capital social
company capital
registered capital
share capital
contributed capital
capital stock
capital subscris
subscribed capital
capital subscris nevarsat
subscribed capital unpaid
subscribed capital called but not paid
subscribed and not paid-in share capital
capital subscris varsat
subscribed capital paid
subscribed and paid-in share capital
capital utilizat
capital employed
capital owned
capital varsat
paid-in capital
contributed capital
paid-up capital
capital si rezerve
capital and reserves
capitalul creditorilor
creditors' equity
capitalul propriu total
total shareholders' equity
total stockholders' equity
capitaluri febrile
hot money
capitaluri proprii
cheltuiala de capital
capital expenditure
cheltuieli privind activele cedate si alte operatii de capital
net value of assets disposed of and other capital transactions
cheltuieli privind operatiile de capital
capital transactions expenses
castig de capital
capital gain
castiguri de capital
capital gains
castiguri din operatiuni de capital
capital gains
castiguri nete din operatiuni de capital
net capital gain
coeficient de capitalizare a rezultatelor
P/E ratio
PER
price-earning ratio
contul „prime legate de capital”
share premium account
conturi de capital propriu
owner's equity accounts
stockholders' equity accounts
conturi de capitaluri
capital accounts
cost de capital
capital cost
creante privind capitalul subscris si nervarsat
subscribed capital called but not paid
decontari cu asociatii privind capitalul
shareholders - amounts receivable related to capital
modificarile capitalului propriu
changes in shareholders' equity
changes in stockholders' equity
operatii de capital
capital transactions
prime de capital
share premium
premium related to capital
prime legate de capital
paid-in surplus
raportul datorii / capital propriu
debt to equity
debt to equity ratio
rentabilitatea capitalului
earning capacity
profit-capital ratio
rentabilitatea capitalului investit
return on investment
ROI
rezerve de capital
capital reserves
situatia capitalului propriu
statement of equity
statement of shareholders' equity
statement of stockholders' equity
statement of owner's equity
situatia modificarilor capitalului propriu
statement of changes in equity
statement of changes in shareholders' equity
statement of changes in stockholders' equity
societate de investitii cu capital variabil
open-end investment company
unit trust company
societate specializata in capital de risc
venture capital company
sold final al contului de capital propriu
ending owner's capital
total capital propriu
total shareholders' equity
total stockholders' equity
total pasive si capital propriu
total liabilities and shareholders' equity
total liabilities and stockholders' equity
venit din capital
unearned income
venituri din vanzarea activelor si alte operatii de capital
proceeds from disposal of assets and other capital transactions
active supuse legislatiei privind castigurile de capital
capital assets
alte cheltuieli exceptionale privind operatiile de capital
other extraordinary expenses related to capital transactions
alte elemente de capital varsat
other paid-in capital
alte venituri exceptionale din operatii de capital
other extraordinary revenues generated by capital transactions
capitaluri febrile
hot money
capitaluri in fuga
flight capital
capitaluri proprii
capitaluri speculative
hot money
capital accounts
rentabilitatea capitalurilor proprii
return on equity
cheltuieli
expense
expenses
charges
expenditures
prepaid expenses
cheltuieli aferente din punct de vedere fiscal exercitiilor viitoare
cheltuieli aferente exercitiului financiar curent dar care se vor plati in exercitiul/exercitiile viitoare
accrued expenses
accrued charges
accruals
cheltuieli aferente imobilizarilor
capital expenditures
cheltuieli aferente veniturilor
revenue expenditure
cheltuieli amanate
cheltuieli angajate
accrued expenses
accrued charges
accruals
cheltuieli angajate privind garantiile
accrued warranty expense
cheltuieli angajate privind intretinerea (utilitatile)
accrued utility expense
cheltuieli anticipate
prepaid expenses
cheltuieli cu publicitatea
advertising costs
cheltuieli cu alte impozite, taxe si varsaminte asimilate
other taxes, duties and similar expenses
cheltuieli cu alte servicii executate de terti
other third party services expenses
cheltuieli cu amortizarea
depreciation charge
cheltuieli cu amortizarile si provizioanele
depreciation and provisions expenses
cheltuieli cu amortizarile, provizioanele si ajustarea la inflatie
depreciation, provisions and adjustments for inflation expenses
cheltuieli cu asigurarile sociale, cu indicarea separata a celor legate de pensii
social security costs, with a separate indication of those relating to pensions
cheltuieli cu asigurarile si protectia sociala, cu mentionarea separata a celor referitoare la pensii
social security costs, with a separate indication of those relating to pensions
cheltuieli cu chiriile
rent expense
rental expenses
cheltuieli cu creante irecuperabile
uncollectible accounts expense
cheltuieli cu deplasari, detasari si transferari
travel expense
cheltuieli cu dobanzile
interest expense
interest charges
interest costs
cheltuieli cu forta de munca
labo(u)r costs
cost of labo(u)r
cheltuieli cu garantii [acordate]
warranty expense
cheltuieli cu impozite si taxe aferente statelor de salarii
payroll tax expense
cheltuieli cu impozitele, taxele si varsamintele asimilate
taxes, duties and similar expenses
cheltuieli cu impozitul pe profit
income tax expense
cheltuieli cu impozitul pe profit amanat
deferred tax expense
cheltuieli cu impozitul pe profit si alte impozite
income tax and other taxes
cheltuieli cu impozitul pe profitul curent
current income tax expense
cheltuieli cu impozitul pe salarii
taxes on salaries
cheltuieli cu intretinerea [mijloacelor fixe]
maintenance expense
cheltuieli cu intretinerea si reparatiile
maintenance and repair expenses
cheltuieli cu lucrarile si serviciile executate de terti
third party services expenses
cheltuieli cu materialele
supplies expense
cheltuieli cu materialele auxiliare
auxiliary materials expense
cheltuieli cu materialele consumabile
consumables expense
cheltuieli cu materii prime, materiale si marfuri
raw materials, materials and goods for resale expenses
cheltuieli cu materiile prime
raw materials expense
cheltuieli cu personalul
personnel expense(s)
staff costs
cheltuieli cu primele de asigurare
insurance premiums expense
insurance expense
cheltuieli cu publicitatea
advertising expense(s)
cheltuieli cu redeventele
royalty expense
cheltuieli cu redeventele, locatiile de gestiune si chiriile
royalties and rental expenses
cheltuieli cu remuneratiile personalului
wages and salaries expense
cheltuieli cu salariile
payroll expenses
wages and salaries expense
cheltuieli cu salariile personalului
salaries expense
cheltuieli cu servicii bancare
bank service charge expense
cheltuieli cu serviciile bancare si asimilate
bank service charges and similar expense
bank commissions and similar charges
cheltuieli efectuate in avans
prepaid expenses
cheltuieli publice
public expenditure
a trece pe cheltuieli
(to) charge to expense(s)
(to) expense
(to) charge off
ajustari de valoare in privinta cheltuielilor de constituire si a imobilizarilor corporale si necorporale
value adjustments in respect of formation expenses and of tangible and intangible fixed assets
alte cheltuieli
other expenses
alte cheltuieli cu impozitele care nu apar in elementele de mai sus
other taxes not included above
alte cheltuieli cu serviciile executate de terti
other third party services expenses
alte cheltuieli de exploatare
other operating expenses
other operating charges
alte cheltuieli din afara (cu energia si apa)
other external charges
alte cheltuieli exceptionale privind operatiile de gestiune
other extraordinary administrative expenses
alte cheltuieli externe
other external charges
alte cheltuieli financiare
other financial expenses
alte cheltuieli in afara exploatarii
other non-operating expenses
alte cheltuieli privind asigurarile si protectia sociala
other social security and welfare contributions
alte provizioane pentru riscuri si cheltuieli
other provisions for risks and charges
alte venituri si cheltuieli
other revenues and expenses
amortizarea cheltuielilor de cercetare si dezvoltare
depreciation of R&D costs
amortizarea cheltuielilor de constituire
amortisation of formation expenses
amortisation of set-up costs
amortizarea cheltuielilor de dezvoltare
amortisation of development costs
cheltuieli de exploatare
operating cost
operating expenses
operating charges
operating costs
cheltuieli de exploatare privind provizioanele pentru deprecierea activelor circulante
operating expenses related to provisions for depreciation of current assets
write-down of current assets
cheltuieli de exploatare privind provizioanele pentru deprecierea imobilizarilor
impairment losses on non-current assets
operating expenses related to provisions for depreciation of fixed assets
cheltuieli exceptionale
extraordinary expenses
cheltuieli exceptionale privind amortizarea imobilizarilor
extraordinary expenses related to depreciation of fixed assets
cheltuieli exceptionale privind amortizarile si provizioanele
extraordinary expenses related to depreciation and provisions
cheltuieli exceptionale privind operatiile de gestiune
extraordinary administrative expenses
cheltuieli exceptionale privind provizioane pentru deprecieri
extraordinary expenses related to provisions for depreciation
cheltuieli si venituri exceptionale
extraordinary gains and losses
venituri si cheltuieli exceptionale
extraordinary income and expenditure
alte cheltuieli exceptionale privind operatiile de gestiune
other extraordinary administrative expenses
cheltuieli extraordinare
extraordinary charges
cheltuieli privind calamitatile si alte evenimente extraordinare
expenses related to natural disasters and other extraordinary events
cheltuieli si venituri extraordinare
cheltuieli financiare
financial expenses
financial charges
cheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilor
financial expenses related to amortisation of premiums on redemption of debentures
amortisation of premiums on redemption of debentures
cheltuieli financiare privind amortizarile si provizioanele
impairment losses and write-down of financial assets
cheltuieli financiare privind provizioane pentru riscuri si cheltuieli
financial expenses related to provisions for risks and charges
cheltuieli privind imobilizarile financiare cedate
losses on disposal of long term financial investments
cheltuieli privind investitiile financiare cedate
losses on disposal of financial investments
alte cheltuieli financiare
other financial expenses
cifra
figure
cifra de afaceri
sales figure
turnover
sales
cifra bruta de afaceri
gross turnover
annual turnover
cifra de afaceri neta
net sales
cifra neta de afaceri
net turnover
impozit pe cifra de afaceri
turnover tax
cifra de afaceri
sales figure
turnover
sales
annual turnover
cifra de afaceri neta
net sales
net turnover
cifra bruta de afaceri
gross turnover
impozit pe cifra de afaceri
turnover tax
previziune de cifra de afaceri
sales forecasting
client
client
customer
client gerat sub mandat discretionar
discretionary client
client strain
foreign customer
avansuri ale clientilor
advances from customers
clientela
clientele
clienti
customers
clienti - creditori
advance payments from customers
clienti - facturi de intocmit
customers - invoices to be issued
clienti debitori
accounts receivable
clienti incerti
doubtful customers
clienti incerti sau in litigiu
doubtful customers or customers involved in litigation
clienti si conturi asimilate
customers and similar accounts
cont al unui client (la un magazin)
charge account US
numarul contului clientului
customer account number
clienti
customers
avansuri ale clientilor
advances from customers
clienti - creditori
clienti - facturi de intocmit
customers - invoices to be issued
clienti debitori
accounts receivable
clienti incerti
doubtful customers
clienti incerti sau in litigiu
doubtful customers or customers involved in litigation
customer accounts
creante clienti
accounts receivable
trade accounts receivable
creante clienti, sold la sfarsitul [exercitiului]
ending accounts receivable
depozite ale clientilor
customer deposits
discounturi acordate clientilor
sales discounts
efecte de primit de la clienti
bills of exchange to be received from customers
facturare clienti
billing of customers
garantii acordate clientilor
guarantees to customers
marfa returnata de clienti
sales returns
marfa returnata de clienti si alte rabaturi acordate
sales returns and allowances
ordonarea creantelor - clienti dupa vechime
aging of accounts receivable
provizioane pentru deprecierea creantelor - clienti
allowance for bad debts
allowance for doubtful accounts
provisions for doubtful customers
reserve for bad debts
provizioane pentru garantii acordate clientilor
provisions for guarantees to customers
valoarea bruta a creantelor asupra clientilor
gross accounts receivable
taxa [pe valoarea adaugata] colectata
output tax
totalul impozitului pe vanzari colectat
total sales taxes collected
TVA colectata
output VAT
comercial
commercial
Comisia Natiunilor Unite pentru Dreptul Comercial International
UNCITRAL
United Nations Commission on International Trade Law
concesiuni, brevete, licente, marci comerciale si alte drepturi si valori similare
concessions, patents, licences, trademarks and similar rights and assets
concesiuni, brevete, licente, marci comerciale si alte drepturi si valori similare achizitionate
purchased concessions, patents, licences, trademarks and similar rights and assets
Consiliul International pentru Arbitraj Comercial
ICCA
International Council for Commercial Arbitration
contract comercial
trade contract
costuri de comercializare
marketing cost
selling costs
creante comerciale
trade receivables
trade debtors
accounts receivable
credit comercial
trade credit
creditori comerciali
trade creditors
datorii comerciale
trade creditors
debitori comerciali
trade debtors
dezechilibru comercial
imbalance of trade
trade gap
director comercial
commercial manager
discount comercial
trade discount
drept comercial
business law
commercial law
mercantile law
trade law
efect comercial
business paper
commercial paper
draft bill
instrument of commerce
note
trade bill
efect comercial purtator de dobanda
interest-bearing note
efect comercial refuzat la plata
dishonored note
embargo comercial
stoppage of trade
excedent comercial
trade surplus
factura comerciala
commercial invoice
fond comercial
goodwill
fond comercial negativ
negative goodwill
fond comercial obtinut in urma absorbtiei
goodwill from consolidation
legea societatilor comerciale
Companies Act
mostra comerciala
trade sample
provizioane pentru concesiuni, brevete, licente, marci comerciale si alte drepturi si valori similare
provisions for impairment of concessions, patents, licences, trademarks and similar rights and assets
provizioane pentru fondul comercial
provisions for impairment of goodwill
rabat comercial
trade discount
regulile uniforme de conduita privind schimbul de date comerciale prin teletransmisie
UNCID
Uniform Rules of Conduct for Interchange of Trade Data by Teletransmission
scrisoare de credit comerciala
commercial letter of credit
sectoare comerciale
trades
societate comerciala
company UK
corporation US
trading company
venture
corporation
company
commercial company
societate comerciala europeana
ECS
European Commercial Society
targ comercial
trade fair
transfer electronic de date comerciale prin retelele de comunicatii
TEDIS
Trade Electronic Data Interchange System
tratat comercial
commercial treaty
trade agreement
tratat comercial bilateral
bilateral trade agreement
bilateral trade treaty
tribunal comercial
commercial court
vas comercial
cargo ship
merchant vessel
vas comercial care face curse la cerere
general trader
tramp vessel
acord comercial
commercial treaty
trade agreement
acord de comercializare
marketing agreement
acreditiv comercial
adaos comercial
gross margin
mark-up
adaosul comercial al comerciantului
trader's markups
agent comercial
commercial agent
mercantile agent
agent comercial auto-angajat
self-employed commercial agent
agent comercial care detine stocuri
agent carrying stock
amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale si altor drepturi si valori similare
amortisation of concessions, patents, licences, trademarks and similar rights and assets
amortizarea fondului comercial
amortisation of goodwill
asociatie comerciala
professional association
trade association
avantaj comercial
commercial advantage
balanta comerciala
balance of trade
trade balance
centru comercial
mall
cheltuieli de comercializare
selling expenses
cheltuieli privind materialele de comercializare
store supplies expense
cheltuieli privind salariile personalului de comercializare
store salaries expense
cod comercial uniform
UCC
Uniform Commercial Code
cod international de proceduri comerciale
international trade procedures
consolidat
consolidated
bilant consolidat
group balance sheet
consolidator
consolidator
groupage agent
cont de profit si pierdere consolidat
consolidated profit and loss account
consolidated income statement
cont de rezultate consolidat
situatii financiare consolidate
cont
account
cont al bilantului de inchidere
balance sheet account
cont al unui client (la un magazin)
charge account US
cont analitic
subsidiary account
cont bancar
bank account
cont bancar al intreprinderii
business bank account
cont bancar curent al intreprinderii
business checking account
cont bancar pentru plata salariilor
payroll bank account
cont bancar personal
personal bank account
cont bilantier
on-balance sheet account
cont colectiv
control account
cont comun
joint account
joint venture account
cont corespondent
contra account
contra account UK
offset account
offset account US
cont cu destinatie speciala
earmarked account
cont curent
AC
account current
current account
checking account
drawing account
cont curent al asociatului
partners' current account
cont curent personal
personal checking account
cont de activ
asset account
cont de amortizare acumulata
accumulated depreciation account
cont de cecuri
check account
checking account
cheque account
cont de cheltuieli
cost account
cont de control
control account
controlling account
cont de datorii
liability account
cont de depozit
deposit account
cont de depozit bancar
banking deposit account
cont de diverse
sundries account
cont de economii
savings account
cont de exploatare generala
trading account
cont de gestiune a trezoreriei
cash management account
cont de lichidare
settlement account
cont de materiale
supplies account
cont de pasiv
liability account
cont de profit si pierdere
profit and loss account
profit and loss statement
P&L statement
income statement
statement of earnings
statement of income
operating statement
cont de profit si pierdere consolidat
consolidated profit and loss account
cont de regularizare
adjustment accounts
cont de regularizare a dividendelor
dividend equalisation account
cont de regularizare activ/pasiv
asset-liability adjustment account
cont de retrageri
withdrawals account
drawing account
cont de salarii
payroll account
salary account
cont de trezorerie
cash account
cont de venituri
revenue account
cont de virament
giro account
cont de viramente cu banca nationala
clearing account with the National Bank
cont debitor
bank overdraft
overdrawn account
cont descoperit
bank overdraft
overdrawn account
cont detaliat
detailed account
cont din cartea mare
ledger account
cont sintetic
control account
controlling account
a avea contul creditor
a avea contul descoperit
(to be in the) red
a depune (bani) in cont
(to) deposit
a inregistra intr-un cont (prin transfer dintr-un jurnal)
(to) post
a solda un cont
(to) settle an account
cec platibil in cont
account only check
collection only cheque
contabil (s.)
accountant
contabil (adj.)
accounting
contabil de gestiune
cost accountant
management accountant
contabil de gestiune autorizat
certified management accountant; CMA
contabil financiar
financial accountant
contabil de salarii
payroll accountant
contabil profesionist
professional accountant
contabil public autorizat
chartered accountant
certified public accountant; CPA
contabil-sef
chief accountant
chief accounting officer
controller
contabili independenti
independent accountants
control contabil
audit
control contabil formal
arithmetical and procedural check UK
audit of clerical accuracy US
document contabil
record
annual accounts
evidenta contabila
accounting records
bookkeeping
exercitiu contabil
accounting period
accounting year
financial year
fiscal period
tax year
expert contabil
auditor
certified public accountant US
certified public accountant; CPA
chartered accountant UK
expert contabil atestat
expertiza contabila
audit
explicatie (contabila)
explanation
narrative
Federatia Internationala a Contabililor
International Federation of Accountants
functionar contabil
accounting clerk
inregistrare contabila
accounting entry
book entry
Institutul American al Contabililor Publici Autorizati
American Institute of Certified Public Accountants; AICPA
Institutul Contabililor de Gestiune
Institute of Management Accountants
invatamant contabil
accounting education
manager contabil
accounting manager
perioada contabila
accounting period
pierdere contabila
book loss
plan contabil
chart of accounts
plan contabil general
chart of accounts
codification of accounts
post contabil
item
practica contabila
accounting practice
principii ale contabilitatii
accounting principles
financial accounting standard
principiile contabile general acceptate/admise
GAAP
generally accepted accounting principles; GAAP
principiu contabil
accounting principle
accounting concept
principiul contabil de baza
fundamental accounting concept
problema exercitiului contabil
accounting period issue
profit contabil
accounting profit
accounting income
profit contabil conform principiilor contabile general admise
accounting income under generally accepted accounting principles
profit contabil inainte de impozit[are]
pretax accounting income
program de contabilitate
general ledger software
registru contabil
ledger
register book
registru contabil de inregistrare finala
accounting book of final entry
registru contabil de inregistrare primara (initiala)
book of first entry
book of original entry
revizie contabila
audit
revizor contabil
auditor
certified public accountant US
chartered accountant UK
sfarsitul exercitiului contabil
end of the accounting period
sistem contabil
accounting system
venit contabil
accounting income
activ contabil
total asset value
amortisment contabil
depreciation of assets
bilant contabil
balance sheet
ciclu contabil
accounting cycle
comisie de control contabil
audit committee
dari de seama contabile
accounting statements
dari de seama financiar-contabile de uz general
general-purpose financial statements
declaratii contabile
annual accounts
efect cumulativ al modificarilor de metode contabile
cumulative effect of an accounting change
efecte ale modificarii metodelor contabile
effects of accounting changes
informatii contabile
accounting data
accounting information
modificare a politicilor contabile
change in accounting policies
politici contabile
accounting policies
principiile contabile general acceptate/admise
generally accepted accounting principles; GAAP
profit contabil conform principiilor contabile general admise
accounting income under generally accepted accounting principles
rata rentabilitatii contabile
accounting rate of return
reducerea valorii contabile element cu element
write-down on an item by item basis
registre contabile
account books
accounting books
books of account
registrele contabile [care alcatuiesc cartea mare]
accounting ledgers
reguli contabile specifice
accounting policies
rezultatul reportat provenit din modificarile politicilor contabile
other retained earnings due to changes in accounting policies
sisteme contabile
accounting systems
situatii contabile
situatii contabile interimare
interim accounts
tehnici contabile
bookkeeping methods
book-keeping methods
valorile contabile ale stocurilor
inventory figures
contabilitate
accounting
accountancy
uneori bookkeeping
cost accounting
contabilitate autonoma
self-balancing accounting
use of detail ledgers
contabilitate confidentiala
confidential accounting
contabilitate de angajament
accrual accounting
contabilitate de angajamente
accruals basis of accounting
contabilitate de casa
cash accounting
contabilitate de gestiune
management accounting
management accountancy
contabilitate de inflatie
inflation accounting
contabilitate de responsabilitate
responsibility accounting
contabilitate financiara
financial accounting
contabilitate generala
uniform accounting
contabilitate guvernamentala
government accounting
contabilitate in partida dubla
double-entry accounting
double-entry bookkeeping
contabilitate in partida simpla
single entry bookkeeping
contabilitate informatizata
computerised book-keeping
contabilitate integrata
integrated accounting
integrated cost accounting
contabilitate internationala
international accounting
contabilitate pe baza de dobandire de drepturi si asumare de angajamente
accrual accounting
contabilitate pe baza de numerar
cash basis of accounting
contabilitate pe foi volante
loose-leaf accounting
contabilitate plurimonetara
multiple currency accounting
contabilitate privata
individual ledgers
private accounting
contabilitate publica
public accounting
contabilitatea amortizarilor
depreciation accounting
contabilitatea costurilor
cost accounting
cost accountancy
contabilitatea costurilor curente
current cost accounting
current cost accounting; CCA
contabilitatea imobilizarilor
capital expenditure register
contabilitatea organizatiilor non-profit
not-for-profit accounting
contabilitatea profitabilitatii
profitability accounting
contabilitatea salariilor
payroll accounting
payroll record
wages-salaries record
contabilitatea titlurilor de valoare
custody account bookkeeping
contabilitatea venitului national
national income accounting
IAS (standard international de contabilitate)
IAS
IAS (standarde internationale de contabilitate)
IAS
pachet [de programe] de contabilitate
general ledger accounting package
program de contabilitate
general ledger software
registre de contabilitate
accounting books
account books
books of account
standard de contabilitate financiara
standard international de contabilitate
international accounting standard
stergere din contabilitate
write-off
abatere (an contabilitate)
variance
comisia principiilor de contabilitate
accounting principles board
Comisia Standardelor de Contabilitate Financiara; FASB
Financial Accounting Standards Board; FASB
Comisia Standardelor de Contabilitate Guvernamentala; GASB
Governmental Accounting Standards Board; GASB
Comitetul pentru Standardele Internationale de Contabilitate
International Accounting Standards Committee; IASC
contract
contract
convention
covenant
deed
contract comercial
trade contract
contract compensatoriu
offset contract
contract cu durata determinata
fixed-term contract
contract de agenturare
agency contract
contract de asigurare
contract of insurance
insurance contract
policy
contract de asigurare de cargo
cargo insurance contract
contract de asociere
articles of partnership
deed of partnership
partnership agreement
partnership deed
contract de cautiune
contract of guarantee
contract de constructii
construction contract
contract de distributie exclusiva
sole distributor contract
contract de imprumut
credit agreement
loan agreement
contract de licenta
licence contract
contract de navlosire
charter party
contract de navlosire cu echipaj
non-demise charter party
contract de navlosire fara echipaj
demise charter party
contract de punere in comun a rezultatelor
pooling arrangement
profit-pooling contract
contract de schimb la termen
forward exchange contracts
forward exchange deals
contract de societate
articles of association
articles of incorporation
contract de transport
contract of carriage
transport contract
contract de vanzare
sales agreement
sales contract
contract forward
forward contract
contract futures
futures contract
contract la cheie
turnkey contract
contract la termen
forward contract
contract la termen standardizat
futures contract
contract nescris
gentleman's agreement
gentlemen's agreement
contract public
public contract
contract scris
written contract
contract standard
standard contract
contract tip
standard contract
contractant
contractor
contracte la termen
futures
contract „cost-plus”
cost-plus contract
Contwood (codul unui contract-tip de navlosire)
Contwood (Charter Party Code Name)
Conventia CMR privind Contractul de Transport Rutier International
CMR
Convention on the contract for the international carriage of goods by road
Conventia Natiunilor Unite privind Contractele de Vanzare Internationala de Marfuri
CISG
UN Convention on Contracts for the International Sale of Goods (Vienna Convention)
executie a unui contract
performance of a contract
garantie contractuala
contract bond
contract guarantee
Gastime (codul unui contract-tip de navlosire)
Gastime (charter party code name)
Gasvoy (codul unui contract-tip de navlosire)
Gasvoy (Charter Party code names)
Gencon (codul unui contract-tip de navlosire)
Gencon (Charter Party code name)
Genorecon (codul unui contract-tip de navlosire)
Genorecon (Charter Party code name)
Germancon North (codul unui contract-tip de navlosire)
Germancon North (Charter Party code name)
Grainvoy (codul unui contract-tip de navlosire)
Grainvoy (Charter Party code name)
Grainvoybill (codul unui conosament asociat unui contract-tip de navlosire)
Grainvoybill (Bill of Lading code name)
Hydrocharter (codul unui contract-tip de navlosire)
Hydrocharter (Charter Party code name)
incalcare a conditiilor contractuale esentiale
fundamental breach of contract
incalcare a contractului
breach of contract
incalcare a unei obligatii contractuale
breach
indeplinire a unui contract
fulfilment of a contract
Intercoa ‘80 (codul unui contract-tip de navlosire)
Intercoa ‘80 (Charter Party code name)
Interconsec ‘76 (codul unui contract-tip de navlosire)
Interconsec ‘76 (Charter Party code name)
Intertank bill ‘78 (codul unui contract-tip de conosament)
Intertank bill ‘78 (Bill of lading code name)
Intertanktime 80 (codul unui contract-tip de navlosire)
Intertanktime 80 (Charter Party code name)
Intertankvoy 76 (codul unui contract-tip de navlosire)
Intertankvoy 76 (Charter Party code name)
Lamcon (codul unui contract-tip de navlosire)
Lamcon (Charter Party code name)
legislatie contractuala
law of contract
Linertime (codul unui contract-tip de navlosire)
Linertime (Charter party code name)
parte contractanta
contracting party
parte la contract
contracting party
perfectare a contractului
completion of a contract
prelungire a contractului
extension of the contract
reziliere a unui contract
avoidance of a contract
Sovorecon (codul unui contract-tip de navlosire)
Sovorecon (Charter Party code name)
Sulcon (codul unui contract-tip de navlosire)
Sulcon (Charter Party code name)
Supplytime (codul unui contract-tip de navlosire)
Supplytime (Charter Party code name)
Synacomex (codul unui contract-tip de navlosire)
Synacomex (Charter Party code name)
Timon (codul unui contract-tip de navlosire)
Timon (Charter Party code name)
Transitime (codul unui contract-tip de navlosire)
Transitime (Charter Party code name)
transportator contractual
contracting carrier
Visconbill (codul unui conosament asociat unui contract-tip de navlosire)
Visconbill (Bill of Lading code name)
Welcon (codul unui contract-tip de navlosire)
Welcon (Charter Party code name)
a adjudeca un contract
(to) award a contract
a executa un contract
(to) perform a contract
a indeplini un contract
(to) fulfill a contract
a intra in cadrul contractului
(to) come within the scope of a contract
a nu onora un contract
(to) dishonour a contract
a onora un contract
(to) honour a contract
Austral (codul unui contract-tip de navlosire)
Austral (Charter Party Code Name)
Austwheat (codul unui contract-tip de navlosire)
Austwheat (Charter Party Code Name)
Azcon (codul unui contract-tip de navlosire)
Azcon (Charter Party Code Name)
Baltcon (codul unui contract-tip de navlosire)
Baltcon (Charter Party Name)
Baltime 1939 (codul unui contract-tip de navlosire)
Baltime 1939 (Charter Party Code Name)
Baltime Form C (codul unui contract-tip de navlosire)
Baltime Form C (Charter Party Code Name)
Baltpulp (codul unui contract-tip de navlosire)
Baltpulp (Charter Party Code Name)
Barecon (codul unui contract-tip de navlosire)
Barecon (Charter Party Code Name)
Benacon (codul unui contract-tip de navlosire)
Benacon (Charter Party Code Name)
Binchemvoy (codul unui contract-tip de navlosire)
Binchemvoy (Charter Party code name)
Binchemvoy bill (codul unui conosament asociat unui contract-tip de navlosire)
Binchemvoy Bill (Bill of Lading code name)
Biscoilvoy (codul unui contract-tip de navlosire)
Biscoilvoy (Charter Party code name)
Biscoilvoy Bill (codul unui conosament asociat unui contract-tip de navlosire)
Biscoilvoy Bill (Bill of Lading code name)
Blackseawood (codul unui contract-tip de navlosire)
Blackseawood (Charter Party code name)
Blackseawood Bill (codul unui conosament asociat unui contract-tip de navlosire)
Blackseawood Bill (Charter party code name)
Britcont (codul unui contract-tip de navlosire)
Britcont (Charter Party code name)
Cemenco (codul unui contract-tip de navlosire)
Cemenco (Charter Party Code Name)
Centrocon (codul unui contract-tip de navlosire)
Centrocon (Charter Party Code Name)
clauza contractuala
contract clause
clauze contractuale
terms of a contract
Coastcon (codul unui contract-tip de navlosire)
Coastcon (Charter Party Code Name)
Coasthire (codul unui contract-tip de navlosire)
Coasthire (Charter Party Code Name)
Combicon Bill (codul unui conosament asociat unui contract-tip de navlosire)
Combicon Bill (Bill of Lading Code Name)
control
check-up
control
control al creditelor
credit control
monetary control
control anual
annual audit
control bugetar
budgetary control
control contabil
audit
control contabil formal
arithmetical and procedural check UK
audit of clerical accuracy US
control de calitate
quality control
control de gestiune
management audit
management control
control de inventar
physical check
control extern
external audit
control financiar
financial control
control fiscal
inland revenue inspection UK
control incrucisat
cross-check
control intermediar al conturilor
interim audit
control monetar
monetary control
control valutar
exchange control
controlor de gestiune
comptroller
controlor extern
external auditor
controlul activitatii
controlling operations
controlul bilantului
balance sheet audit
controlul costurilor
cost control
controlul stocurilor
inventory control
stock control
controlul tranzactiilor
transaction audit
investitii de plasamente de control
controlling investment
lista de control
check list
lista de control a comenzilor de export
export order check list
participatie de control
controlling interest
preluare a controlului
acquisition
takeover
procedee stricte de control intern
sound internal control procedures
semn de control
checkmark
sistem de control bugetar
budgetary control system
total de control
control total
tranzit controlat
controlled transit
turn de control
control tower
stampila de control
hallmark
a controla
(to) control
amortizarea aparatelor si instalatiilor de masura, control si reglare
depreciation of measurement, control and adjustment instruments
aparate si instalatii de masurare, control si reglare
measurement, control and adjustment devices
comisie de control contabil
audit committee
comitet de supraveghere si control
committee of inspection
cont de control
control account
controlling account
conturi
accounts
customer accounts
conturi anuale
annual accounts
conturi bilantiere
balance sheet accounts
conturi curente la banci
cash at bank
conturi de active imobilizate
long-term assets accounts
capital accounts
conturi de cheltuieli
expense accounts
conturi de datorii restante
past-due accounts
conturi de depozit
savings accounts
conturi de economii
savings accounts
conturi de gestiune
management accounts
conturi de produse in curs de executie
work in process inventory accounts
conturi de produse in curs de fabricatie
conturi de regularizare
accruals
conturi de regularizare si asimilate
accruals and similar accounts
conturi de venituri
revenue accounts
conturi de venituri si cheltuieli
revenue and expense accounts
conturi la banci
cash at bank
bank accounts
conturi la banci in lei
cash at bank in lei
conturi la banci in valuta
cash at bank in foreign currencies
conturi reprezentate in contul de profit si pierdere
income statement accounts
Curtea de Conturi
audit office
court of auditors
furnizori si conturi asimilate
suppliers and similar accounts
inchiderea conturilor
year end closing
year end closure
note la conturi
notes on the accounts
personal si conturi asimilate
payroll and similar accounts
plan de conturi
chart of accounts
alte conturi
sundry accounts
alte conturi in afara bilantului
other off-balance sheet accounts
asigurari sociale, protectia sociala si conturi asimilate
social security and similar accounts
asociati - conturi curente
shareholders - current accounts
asociati - dobanzi la conturi curente
accrued interest on shareholders' current accounts
casa si conturi la banci
cash at bank and in hand
cash at bank and on hand
clasa de conturi
account category
category of accounts
class of accounts
conturi
accounts
customer accounts
conturi anuale
annual accounts
conturi bilantiere
balance sheet accounts
conturi curente la banci
cash at bank
conturi de active imobilizate
long-term assets accounts
capital accounts
conturi de cheltuieli
expense accounts
conturi de datorii restante
past-due accounts
conturi de depozit
savings accounts
conturi de economii
savings accounts
conturi de gestiune
management accounts
conturi de regularizare
accruals
conturi de regularizare si asimilate
accruals and similar accounts
conturi de venituri
revenue accounts
conturi de venituri si cheltuieli
revenue and expense accounts
conturi la banci
cash at bank
bank accounts
conturi la banci in lei
cash at bank in lei
conturi la banci in valuta
cash at bank in foreign currencies
conturi reprezentate in contul de profit si pierdere
income statement accounts
Curtea de Conturi
audit office
court of auditors
furnizori si conturi asimilate
suppliers and similar accounts
inchiderea conturilor
year end closing
year end closure
note la conturi
notes on the accounts
personal si conturi asimilate
payroll and similar accounts
plan de conturi
chart of accounts
alte conturi
sundry accounts
alte conturi in afara bilantului
other off-balance sheet accounts
asigurari sociale, protectia sociala si conturi asimilate
social security and similar accounts
asociati - conturi curente
shareholders - current accounts
casa si conturi la banci
cash at bank and in hand
cash at bank and on hand
clasa de conturi
account category
category of accounts
class of accounts
costuri
costs
costuri administrative
administration cost
costuri aferente exercitiului
period costs
costuri aferente iesirilor
cost of disposal
costuri de ambalare
packing costs
costuri de cercetare
research cost(s)
costuri de cercetare-dezvoltare
costs of research and development
research and development costs
costuri de comercializare
marketing cost
selling costs
costuri de desfacere
selling costs
costuri de distributie
distribution costs
costuri de exploatare
operating costs
costuri de manopera
labo(u)r costs
costuri de marketing
marketing cost
costuri de materiale
material cost
material(s) cost
costuri de prelucrare
conversion costs
costuri de promovare
advertising cost
promotion cost
costuri de publicitate
advertising costs
costuri de transformare
conversion costs
costuri de transport
costs of shipping
freight costs
costuri de transport aferente aprovizionarii
freight-in costs
costuri de transport aferente livrarilor
freight-out costs
costuri de vanzare
selling costs
costuri deductibile fiscal
tax-deductible costs
costuri directe cu forta de munca
direct labor costs
direct labour costs
costuri fixe
fixed costs
costuri generale
overhead cost
overheads
costuri generale de productie
factory overhead costs
costuri generale variabile
variable overhead cost(s)
costuri indirecte
indirect costs
costuri indirecte cu forta de munca
indirect labor costs
indirect labour costs
costuri indirecte de munca
indirect labor costs
indirect labour costs
costuri indirecte de productie
factory overhead costs
production overheads
costuri indirecte de productie standard
standard factory overhead cost
costuri periodice
recurrent cost
recurring cost
recurring costs
costuri semi-variabile
semi-variable costs
costuri standard
standard costs
costuri si venituri
costs and revenues
costurile exercitiului
period costs
a suporta costurile
(to) bear the cost
afectare a costurilor
cost assignment
analist de costuri
cost accountant
management accountant
credit
credit
loan
credit bancar
bank loan
credit comercial
trade credit
credit consumator
consumer credit
credit contra cesiune
assignment credit
credit cumparator
buyer credit
credit de consum
consumer credit
credit de exploatare
working capital credit
working credit
credit de investitii
capital investment loan
credit de scont
discount credit
credit de sudura
bridging finance
bridging loan
credit documentar
documentary credit
credit furnizor
supplier's credit
credit garantat
secured credit
secured loan
credit imobiliar
construction loan
credit in alb
blank credit
open credit
unsecured credit
credit ipotecar
mortgage
mortgage credit
credit ipotecar cu rata variabila
adjustable rate mortgage
ARM
credit ipotecar direct
direct mortgage loan
credit ipotecar indirect
indirect mortgage loan
credit lombard
collateral loan (USA)
lombard loan UK
credit mixt
mixed credit
credit negarantat
blank credit
open credit
unsecured credit
credit negociabil
negotiable credit
credit obligatar
bond financing
credit pe baza de depozit
loan on deposit
credit pe cautiune
bail credit
credit pe descoperit
current account credit US
overdraft UK
credit pe termen scurt
short credit
short-term loan
credit personal
personal credit
credit prin acceptare
acceptance credit
credit prin angajament
guarantee credit
credit prioritar
overriding credit
credit punte
bridging finance
bridging loan
credit reinnoibil
renewable credit
revolving credit
credit reinnoibil automat
evergreen credit
credit roll-over
roll-over credit
credit rotativ
renewable credit
revolving credit
credit sezonier
seasonal credit
credit standby
standby credit
creditarea contului
credit on account
crediting the account
creditat
credited
cumparare pe credit
credit purchase
term purchase
cumparari pe credit
purchases on credit
cumparator pe credit
credit customer
de creditat
to be credited
evaluarea riscurilor de credit
credit status investigation
inregistrare in creditul [unui cont]
credit entry
inregistrare pe credit
credit entry
credit
inregistrate drept credite/inregistrari pe credit
recorded as/by credits
limita de credit
credit limit
linie de credit
credit line
line of credit
linie de credit (stand-by)
credit line
line of credit
pe credit (despre inregistrari contabile)
on the credit side
plafon de credit
lending limit
politica de credit
credit policy
printr-un credit in
by crediting
protocol de credit
credit memorandum
rambursare anticipata (a unui credit)
prepayment
risc de credit
credit risk
scrisoare de credit
L/C
letter of credit
scrisoare de credit circulara
circular letter of credit
scrisoare de credit comerciala
scrisoare de credit de calatorie
travellers' L/C
travellers' letter of credit
scrisoare documentara de credit
documentary letter of credit
termen de credit
credit term
vanzare pe credit
credit sale
a acorda un credit
(to) grant a credit
a credita
(to) credit
achizitii pe credit
purchases on credit
acord de credit
credit agreement
acord de credit incrucisat
swap agreement
banca de credit ipotecar
mortgage bank
card de credit
credit card
carte de credit
credit card
cerere de credit (bancar)
loan application
coloana „credit”
credit column
cooperativa de credit
credit co-operative
credit union
creditarea contului
credit on account
crediting the account
nota de creditare
credit note
credit memorandum
prin creditarea
by crediting
credite bancare externe garantate de banci
foreign banks loans guaranteed by banks
credite bancare externe garantate de stat
foreign banks loans guaranteed by the state
credite bancare interne garantate de stat
domestic bank loans guaranteed by the state
credite bancare nerambursate la scadenta
bank loans in arrears
credite bancare pe termen lung
long term bank loans
credite bancare pe termen lung nerambursate la scadenta
long term bank loans in arrears
credite bancare pe termen lung si mediu
long and medium term bank loans
credite bancare pe termen lung si mediu nerambursate la scadenta
long and medium term bank loans in arrears
credite bancare pe termen mediu
medium term bank loans
credite bancare pe termen scurt
short-term bank loans
credite bancare pe termen scurt nerambursate la scadenta
short-term bank loans in arrears
credite contractate
outstanding loans
credite de la trezoreria statului
state treasury loans
credite externe garantate de banci
foreign loans guaranteed by banks
credite externe garantate de stat
foreign loans guaranteed by the state
credite externe guvernamentale
foreign government loans
credite fiscale
tax credits
credite interne garantate de stat
domestic loans guaranteed by the state
gestiunea creditelor
credit management
inregistrate drept credite/inregistrari pe credit
recorded as/by credits
limita de competenta in materie de credite
credit sanctioning authority
loan officers' limit
pierderi din credite comerciale
credit losses
capital initial (referitor la credite)
principal
Comitetul Tehnic al Asiguratorilor de Credite la Export al CEE
COTACEX
Technical Committee of Export Credit Insurers of the EEC
creditor
creditor
creditor ordinar
general creditor
ordinary creditor
unsecured creditor
a avea contul creditor
bon de cont creditor
credit account voucher
clienti - creditori
creditori
creditors
rulaj creditor
credit footing
sold creditor
credit balance
creditori
creditors
creditori comerciali
trade creditors
creditori diversi
sundry creditors
creditori: sume ce devin scadente si platibile in termen de un an
creditors: amounts becoming due and payable within one year
creditori: sume ce devin scadente si platibile intr-o perioada mai mare de un an
creditors: amounts becoming due and payable after more than one year
clienti - creditori
alti creditori, incluzand taxe si impozite si asigurarile sociale
other creditors including tax and social security
debitori si creditori diversi
sundry debtors and creditors
curs
price
rate
course
curs al actiunilor
share price
curs bursier
share list
curs de aplicatie
marrying price
curs de cumparare
bid price
curs de deschidere
opening price
curs de emisiune
issue price
curs de inchidere
closing price
curs de inventar
inventory rate
curs de schimb
exchange rate
rate of exchange
curs de schimb istoric
historical rate of exchange
curs de schimb la data tranzactiei
historical exchange rate
curs de tranzactie
trading price
curs forward
forward rate
curs intervalutar (paritate intre doua devize prin raportare la o a treia)
cross rate
curs la termen
forward rate
curs la vedere (spot)
spot rate
curs mediu
mean price
middle market price
curs oficial de schimb
central exchange rate
curs pentru plata imediata in numerar
spot rate
curs platit
paid price
curs spot
spot rate
curs tras la sorti
stock or bond price drawn by lot
curs valutar
exchange rate
rate of exchange
cursul cel mai scazut
lowest price
cursul de inchidere
closing rate
cursul normal al afacerilor
normal course of business
cursul pietei
market rate
cursul zilei
current market value
cursuri de schimb flotante
floating exchange rates
cursuri multiple
multiple exchange rate
split exchange rate
decontari din operatii in curs de clarificare
suspense account
unsettled transactions
diferenta de curs
difference in rate of exchange
imobilizari corporale in curs
tangible assets in progress
imobilizari in curs
fixed assets under construction
non-current assets in progress
fixed assets in progress
imobilizari necorporale in curs
intangible assets in progress
in curs
in progress
in curs de executie
in process
in curs de realizare
in progress of completion
la cel mai bun curs
at best UK
at market US
la cursul zilei
at the current rate of exchange
lista de cursuri
quotation list
lucrari si servicii in curs de executie
services in progress
metoda cursului zilei
closing rate method UK
current rate method US
modelul cursului de schimb multinational
MERM
multinational exchange rate model
productia in curs de executie
work in progress
productia in curs de fabricatie
work in progress
productie in curs de executie
work in process
productie in curs de fabricatie
goods in process
goods in progress
work in process
work in progress
produse in curs de executie
work in process
work in progress
produse in curs de fabricatie
work in process
work in progress
provizioane pentru deprecierea imobilizarilor corporale in curs
provisions for impairment of tangible assets in progress
provizioane pentru deprecierea imobilizarilor in curs
provisions for impairment of fixed assets in progress
provisions for impairment of non-current assets in progress
provizioane pentru deprecierea imobilizarilor necorporale in curs
provisions for impairment of intangible assets in progress
provizioane pentru deprecierea productiei in curs de executie
provisions for write-down of work in progress
provizioane pentru deprecierea stocurilor si productiei in curs de executie
provisions for write-down of inventories and work in progress
raport curs-beneficiu
P/E ratio
PER
price-earning ratio
raportul curs/beneficiu per actiune
price/earnings ratio; p/e ratio
stoc de produse in curs de executie
work in process inventory
stoc de produse in curs de fabricatie
work in process inventory
variatia stocurilor de produse finite si de productie in curs de executie
variation in stocks of finished goods and in work in progress
venituri din diferente de curs valutar
foreign exchange gains
venituri sau cheltuieli privind diferentele de curs valutar
exchange gains or losses
tara in curs de dezvoltare
developing country
LDC
less-developed country
under-developed country
tari in curs de dezvoltare neasociate
NADC
Non-Associated Developing Countries
active corporale in curs
cheltuieli din diferente de curs valutar
foreign exchange losses
castiguri din diferente de curs valutar
constructii in curs
construction in progress
contul produse in curs de fabricatie fara sold initial
no beginning work in process inventory
contul „stocuri de productie in curs de executie”
work in progress inventory account
conturi de stocuri si productie in curs de executie
inventories and work in progress
costul productiei in curs de executie
cost of work in progress
curs valutar
exchange rate
rate of exchange
cheltuieli din diferente de curs valutar
foreign exchange losses
castiguri din diferente de curs valutar
curs intervalutar (paritate intre doua devize prin raportare la o a treia)
cross rate
venituri din diferente de curs valutar
venituri sau cheltuieli privind diferentele de curs valutar
exchange gains or losses
debit
debit
a debita
(to) charge
(to) debit
aviz de debit
debit advice
ca debit (despre introducerea inregistrarilor in contabilitate)
as a debit
card de debit
debit card
card de plata cu debit amanat
charge card
clienti debitori
accounts receivable
coloana „debit”
debit column
de debitat
to be debited
debitare a contului
debiting the account
debitat
debited
debitor
debtor
borrower
debitori
debtors
debitori comerciali
trade debtors
debitori diversi
sundry debtors
declaratie de debit
borrower's note
dobanzi debitoare
interest paid
inregistrare in debitul [unui cont]
debit entry
inregistrare pe debit
debit entry
debit
inregistrate drept debite/inregistrari pe debit
recorded as/by debits
intrare pe debit
debit entry
pe debit
on the debit side
total sume debitoare
total debits
tranzactie de debit
debit transaction
tara debitoare
debtor nation
debitare a contului
debiting the account
nota de debitare
debit note
debit memorandum
prin debitarea
by debiting
debitor
debtor
borrower
cont debitor
bank overdraft
overdrawn account
debitori
debtors
debitori comerciali
trade debtors
debitori diversi
sundry debtors
furnizori - debitori
rulaj debitor
debit footing
sold debitor
debit balance
debitori
debtors
alti debitori
other debtors
clienti debitori
accounts receivable
debitori comerciali
trade debtors
debitori din amenzi si penalitati pretinse
receivables from penalties and fines claimed
debitori diversi
sundry debtors
debitori scosi din activ, urmariti in continuare
receivables written off but still followed up
debitori solidari
joint and several debtors
furnizori - debitori
pierderi datorate debitorilor
losses on receivables
pierderi din creante si debitori diversi
bad debts written off
pierderi din debitori diversi
losses on sundry debtors
provizioane pentru deprecierea creantelor - debitori diversi
provisions for doubtful sundry debtors
venituri din creante reactivate si debitori diversi
bad debts written off and subsequently collected
declaratie
declaration
statement
declaratie de dividende
declaration of dividends
dividend announcement
declaratie de export
export declaration
declaratie de export a expeditorului
shipper's export declaration
declaratie de import
import declaration
declaratie de impozit
tax return
declaratie de interes
declaration of interest
declaratie de intrare
bill of entry
inwards entry
declaratie de profit
income statement
statement of income
declaratie de profit si pierdere
P&L statement
profit and loss statement
declaratie de profituri
statement of earnings
declaratie de TVA
VAT return
declaratie de venit
income tax return
income statement
declaratie de venit global
individual tax return
declaratie eronata intentionata
wilful misrepresentation
declaratie financiara
financial statement
declaratie fiscala
tax return
declaratie privind impozitele pe vanzari
sales tax return
declaratie privind impozitul pe profit
corporate tax return
income tax return
declaratie vamala
customs declaration
customs entry
formular de declaratie vamala
customs entry form
a semna o declaratie de renuntare
(to) sign a waiver
declaratii contabile
declaratii financiare
financial statements
declaratii financiare interimare
interim financial statements
declaratii interimare
interim statements
declaratii privind veniturile individuale
individual tax returns
declaratii speciale
special tax returns
alte declaratii financiare
other financial statements
deduceri de afaceri permise conform legislatiei fiscale
deduceri din impozite
withholding allowances
deduceri din vanzari
sales deductions
deduceri personale
personal deductions
deductibil
deductible
deductible (ins.)
deductibil fiscal
tax-deductible
deductibil la calculul impozitului
tax-deductible
diferenta temporara deductibila
deductible temporary difference
nedeductibil
non-deductible
taxa deductibila
deductible tax
taxa [pe valoarea adaugata] deductibila
input tax
TVA deductibila
deductible VAT
input VAT
cheltuieli deductibile
deductible expenses
deductible charges
allowable expenses
cheltuieli deductibile fiscal
deductible expenses for tax purposes
tax-deductible expenses
tax-deductible charges
cheltuieli deductibile in scopuri legate de impozitare
deductible expenses for tax purposes
cheltuieli nedeductibile
disallowed deductions
non-allowable charges
non-deductible expenses
costuri deductibile fiscal
tax-deductible costs
dobanda
interest
dobanda activa
interest earned
dobanda acumulata
accrued interest
dobanda aferenta creantelor legate de interesele de participare
accrued interest on receivables related to associates
dobanda aferenta imprumuturilor acordate pe termen lung
accrued interest on long term loans
dobanda aferenta sumelor datorate de filiale
accrued interest on amounts owed by subsidiaries
dobanda bancara
bank interest
dobanda bruta
gross interest
dobanda capitalizata
accrued interest
dobanda compusa
compound interest
dobanda creditoare
interest earned
dobanda legala
legal interest
dobanda negativa
interest charge
negative interest
dobanda neta
net interest
dobanda pentru intarziere
default interest
interest for delay
dobanda platibila
interest payable
dobanda simpla
ordinary interest
simple interest
dobanda unui efect de comert
interest on a note
dobanda variabila
variable rate
variable rate of interest
cambie purtatoare de dobanda
cambii nepurtatoare de dobanda
non-interest-bearing notes
cost, asigurare, navlu, comision si dobanda
cost, insurance, freight commission and interest
cost, asigurare, navlu, dobanda si comision de schimb
cost, insurance, freight, interest and exchange
efect comercial purtator de dobanda
efecte comerciale nepurtatoare de dobanda
non-interest-bearing notes
imprumut cu dobanda fixa
fixed interest-rate loan
fixed-rate loan
imprumut cu dobanda redusa
low interest-rate loan
soft loan
obligatiune cu dobanda flotanta
floating rate bond
floating rate note
obligatiune cu dobanda variabila
variable-rate bond
perioada de dobanda
interest period
dobanzi - conturi asociati
interest on shareholders' current accounts
dobanzi aferente altor creante imobilizate
accrued interest on other long term receivables
dobanzi aferente altor imprumuturi si datorii asimilate
accrued interest on other loans and similar debts
dobanzi aferente creantelor imobilizate
accrued interest on long-term debtors
dobanzi aferente creditelor bancare pe termen lung
accrued interest on long term bank loans
dobanzi aferente creditelor bancare pe termen lung si mediu
accrued interest on long and medium term bank loans
dobanzi aferente creditelor bancare pe termen scurt
accrued interest on short term bank loans
dobanzi aferente datoriilor legate de participatii
accrued interest on debts relating to investments
dobanzi aferente decontarilor in cadrul grupului
accrued interest on settlements within the group
dobanzi aferente imprumuturilor din emisiunea de obligatiuni
interest payable on debenture loans
dobanzi aferente imprumuturilor din emisiuni de obligatiuni
accrued interest on debenture loans
dobanzi aferente imprumuturilor si datoriilor asimilate
accrued interest on loans and similar debts
dobanzi de incasat
interest receivable
accrued interest receivable
dobanzi de platit
interest payable
accrued interest payable
dobanzi de platit si cheltuieli similare
interest payable and similar charges
dobanzi la obligatiuni si titluri de plasament
accrued interest on debentures and short term investments
a plati dobanzile unei datorii
(to) service a debt
acumulare a dobanzilor
accretion
alte dobanzi de incasat si venituri similare
other interest receivable and similar income
cheltuieli cu dobanzile
interest expense
interest charges
interest costs
cheltuieli privind dobanzile
interest expense
interest charges
interest payable charges
interest costs
cheltuieli privind dobanzile si alte cheltuieli similare
interest payable and similar charges
rata de baza a dobanzii
prime lending rate
prime rate
basic rate
rata de piata a dobanzii
market interest rate
rata dobanzii
interest rate
rate of interest
rata dobanzii interbancare
interbank rate
rata dobanzii nominale
nominal interest rate
rata efectiva a dobanzii
effective interest rate
rata fixa a dobanzii
fixed interest rate
rata minima a dobanzii
minimum lending rate
MLR
rata reala a dobanzii
real interest-rate
real rate
rate ridicate ale dobanzilor
high interest rates
rate scazute ale dobanzilor
low interest rates
risc de pierdere din rata dobanzii
interest rate risk
venituri din dobanzi
interest earned
interest income
venituri din dobanzi si alte venituri similare
other interest receivable and similar income
exceptional
extraordinary
contract exceptional
one-off contract
profit exceptional
windfall profit
venituri exceptionale
extraordinary revenues
extraordinary income
venituri si cheltuieli exceptionale
extraordinary income and expenditure
active de exploatare
operating assets
activitate de exploatare
ordinary operations
activitati curente de exploatare
operating activities
alte venituri din exploatare
other operating revenues
other operating income
beneficiu din exploatare
trading profit
buget de exploatare
operating budget
capital de exploatare
working capital
care nu este de exploatare
non-operating
cheltuieli de exploatare
operating cost
operating expenses
operating charges
operating costs
cheltuieli de exploatare privind provizioanele pentru deprecierea activelor circulante
operating expenses related to provisions for depreciation of current assets
write-down of current assets
cheltuieli de exploatare privind provizioanele pentru deprecierea imobilizarilor
impairment losses on non-current assets
operating expenses related to provisions for depreciation of fixed assets
cheltuieli de exploatare privind provizioanele pentru riscuri si cheltuieli
operating expenses related to provisions for risks and charges
provisions for risks and charges - operating charges
cost accounting
costuri de exploatare
operating costs
credit de exploatare
working capital credit
working credit
declaratie de exploatare
operating statement
fluxuri de numerar din activitati de exploatare
cash flows from operating activities
garantie pe perioada de exploatare
lifetime warranty
materiale consumabile de exploatare/productie
operating supplies
pierdere din exploatare
operating loss
pierderi din exploatare
operating loss
profit brut din exploatare
gross profit
profit de exploatare
operating profit
profit din exploatare
operating profit
profit net din exploatare
net operating income
rezultat de exploatare
operating result
rezultat din exploatare
operating result
income from operations
unitate contabila de exploatare
accounting unit
venituri din exploatare
operating revenues
operating income
venituri din provizioane privind activitatea de exploatare
write back of operating provisions
venituri din subventii de exploatare
revenues from subsidies for operating activities
venituri din subventii de exploatare aferente cifrei de afaceri
revenues from subsidies related to the turnover
venituri din subventii de exploatare pentru alte cheltuieli de exploatare
revenues from subsidies for other operating expenses
extraordinar
extraordinary
adunarea generala extraordinara
extraordinary general meeting; EGM
castiguri si pierderi extraordinare
elemente extraordinare
extraordinary items
impozit pe profitul sau pierderea extraordinar(a)
tax on extraordinary profit or loss
rezultatul extraordinar
extraordinary profit or loss
venituri extraordinare
extraordinare
extraordinary
cheltuieli privind calamitatile si alte evenimente extraordinare
expenses related to natural disasters and other extraordinary events
cheltuieli si venituri extraordinare
elemente extraordinare
extraordinary items
operatiuni extraordinare (fuziune, achizitia unei alte companii)
unusual transactions (a merger, the purchase of another company)
venituri din subventii pentru evenimente extraordinare si altele similare
revenues from subsidies for extraordinary events and other similar revenues
venituri extraordinare
financiar
financial
administratie financiara
Board of Inland Revenue UK
Inland Revenue
internal revenue service
IRS US
an financiar
tax year
financial year
accounting year
accounting period
fiscal period
analiza rapoartelor financiare
financial statement analysis
buget financiar
financial budget
cheltuieli aferente exercitiului financiar curent dar care se vor plati in exercitiul/exercitiile viitoare
accrued expenses
accrued charges
accruals
Comisia Standardelor de Contabilitate Financiara; FASB
Financial Accounting Standards Board; FASB
consilier financiar
financial adviser
contabil financiar
financial accountant
contabilitate financiara
control financiar
financial control
Corporatia Financiara Internationala
International Finance Corporation
datorii angajate, sold la inceputul [exercitiului financiar]
beginning accrued liabilities
director financiar
financial vice president
document financiar
financial document
efect financiar
finance bill
exercitiu financiar
tax year
accounting period
accounting year
financial year
fiscal period
fiscal year
interes financiar
financial interest
interes financiar direct
direct financial interest
interes financiar indirect
indirect financial interest
intermediar financiar
financial intermediary
istoric financiar
financial record
leasing financiar
finance lease
operatiuni de sfarsit de an financiar
closing procedures
year end procedures
pasive angajate, sold la inceputul [exercitiului financiar]
beginning accrued liabilities
profit financiar
financial income
profit financiar inainte de impozit[are]
pretax financial income
profit sau pierdere pe anul financiar
profit or loss for the financial year
profitul pe anul financiar
profit for the financial year
profitul pe exercitiul financiar
profit for the financial year
raport financiar interimar
interim financial report
raport financiar/bursier
market report
rezultat financiar
financial result
risc financiar
financial risk
sfarsitul exercitiului (financiar)
end of a financial year
sfarsitul exercitiului financiar
end of the financial year
standard de contabilitate financiara
trecutul financiar al companiei
company's financial history
vicepresedinte financiar
financial vice president
santaj financiar
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