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Acceptance acceptare (trat ) Acceptor tras, acceptor Allow credit a acorda un credit All-time high un record de cre tere

tere a cursului All-time low un record de sc dere a cursului Amount o sum , un total Amount to a se ridica la, a ajunge la Arrears datorii, restan e, arierate Articles of Association statutul societ ii Assess, to estimate a evalua, a estima Assessment, an estimate o evaluare, o estimare Assets activul Auction o vnzare prin licita ie Austerity austeritate Back a sus ine financiar Bad cheque, dud check cec f r acoperire Bad debt o crean nepl tit Balance of account un sold de cont Balance of Payments balan a de pl i Balance of Trade balan a comercial Bank clerks func ionari bancari Bank (A.E. discount) rate rata scontului B ncii centrale Bank account cont bancar Bank tellers casieri (la banc ) Bank wickets ghi ee ale b ncii Banking regulation reglement ri bancare Banknotes (A.E. bills) bancnote Bargain a negocia Barrier o barier Barter / counter-trade troc Base rate / prime rate tax preferen ial / rata de baz Be in the black a fi creditor Be in the red a fi descoperit/ n deficit Bear un speculator de burs (care mizeaz pe sc derea cursului) Bear an interest a produce o dobnd Bearer un purt tor Bearer cheque cec la purt tor Benefit un avantaj Bill, a check (US) o not de plat Bills facturi, note de plat , efecte bancare Bills of Exchange (B.E.), drafts cambii, poli e, trate Bite a avea efect Blank cheque cec n alb Blue chips ac iuni ale marilor companii Board of directors consiliul de administra ie Bond o obliga iune

Bonus issue, shares / stock dividends ac iuni gratuite, dividente nominale Boom un avnt (perioad de succes) Boost a relansa Borrow a lua cu mprumut Borrower cel care ia cu mprumut Branch sucursal Brand o marc comercial Break even a echilibra conturile Bring down a mic ora, a diminua Brisk activ, animat Buck bancnot sau bancnote de un dolar (A.E. familiar ) Building society o banc popular de economii pentru cump rare de locuin e Bull un speculator de burs (care mizeaz pe cre terea cursului) Bullion lingou din metal pre ios Buoyant sus inut, bine orientat Buy forward a cump ra la termen Bylaw prevedere regulamentar Cap taxes a fixa un plafon pentru impozite Cash a cheque a ncasa un cec Cash flow flux de numerar Cash point un aparat distribuitor de bancnote Cashier casier n unit i economice Ceiling plafon, nivel maxim Central Bank banca central Change francs into pounds a schimba francii n lire Charge tax , pre , cheltuieli Cheque-book carnet de cecuri Cheque-book (A.E. checkbook) carnet de cecuri Chief executive officer / managing director director general Clearance sale o vnzare la solduri Clearing-house camer de compensare/decontare/oficiu cliring Close nchidere Close down a avea un curs sc zut la nchidere Coin money a bate moned Coins monede, bani metalici Collapse a se pr bu i Collateral garan ie, gaj / garant, girant, gir Collect a ncasa, a percepe (impozite) Commercial / retail bank banc comerciale / banc de depozit Commercially viable apt de a scoate profit Commodity o marf (de larg consum) Compete with sb. a concura cu cineva, a face concuren cuiva Competitive competitiv Composite rate rat compus Contribution cotiza ie, contribu ie Convergence criteria criterii de convergen

Cost accounting contabilitate analitic / analiza costurilor Cost effective- rentabil, care i merit pre ul Cost of living costul vie ii Council tax impozite locale Counter ghi eu Counterfeit a contraface, a falsifica, a face bancnote false Credit a sum to an account a vira o sum ntr-un cont Credit an account a credita un cont Credit rating evaluare a solvabilit ii clientelei Credit squeeze restrngere a creditului Credit standing situa ie financiar , gradul de solvabilitate Creditor creditor Crisis o criz Cross out a bara Crumble a se pr bu i Curb a frna, a st pni Currencies devize Current / checking account cont curent Current account deficit un deficit al balan ei de pl i curente Current account; account current cont curent Custom-made f cut pe/la comand Customs vam Dabble on the Stock Exchange a juca la Burs Deal o tranzac ie Dealer un dealer Dealing platire la procent Debit a sum from an account a debita o sum dintr-un cont Debit an account by a sum a debita un cont dintr-o sum Debt o datorie Debtor un debitor Decline a dec dea, o sc dere Deeds acte, contracte Default a nu onora Default on a payment a nu onora o plat Defaulter r u platnic Defer a amna, a ntrzia Deficit un deficit Deflation defla ie Delay a amna, a ntrzia Demand cerere Deposit a depune Deposit / time / notice account cont de depunere Deposit account cont de depunere la scaden , de depozit Deposit bank banc de depuneri Depositor depun tor Depreciation amortizare, depreciere

Deregulation dereglementare Devaluate a devaloriza Devalue a devaloriza Dip a sc dea, a descre te Direct debit debitare direct Directive o directiv Discontinue a nceta (de a mai face ceva), a ntrerupe Discount a sconta (o poli ) Discount a draft a sconta o trat Discount bank banc de scont Dividends dividente Downturn, a downswing un regres Draw on an account a scoate dintr-un cont, a retrage dintr-un cont Draw on sight a trage la vedere Draw on someone a trage (o trat ) asupra cuiva Drawee tras Drawer tr g tor Drop, to fall, to come down a sc dea, a se mic ora Dull inactiv Duty o tax Earn an interest a produce o dobnd Earnings c tiguri, venituri (salariale) Ease a se relaxa Encash a ncasa un cec (la banc ) Endorse a gira Endorse a cheque a andosa un cec Endorsement girament Enquiry, inquiry cerere de informa ii Equities ac iuni ordinare Erasure tergere, ters tur Exceed a dep i Exchange schimb Exchange broker agent de schimb Exchange bureau birou de schimb Exchange rate rat de schimb Executive administrator Expedite, to a urgent lucrarea Expenses cheltuieli, pl i Face value valoarea nominal Fall back a se replia Fall due a sosi la scaden Fall, drop in prices o sc dere a pre urilor Federal Reserve Bank (the Fed) (A.E.) banca federal de rezerve, banca central a S.U.A. Fee un onorariu Figure o cifr

File for bankruptcy, to file under chapter 11 (US) a- i depune bilan ul, a cere falimentul Fill in a form a completa un formular Finance, to fund a finan a, a acorda fonduri Financial backing (support) sus inere financiar , sprijin financiar Firm ferm Flat rate rat uniform Float (a currency) a face/ a l sa s oscileze o moned str in Float a company a lansa o societate Flourish a prospera Foot the bill a achita nota de plat Forecast, an outlook o previziune Foreign / overseas trade comer exterior Foreign resident rezident str in Forge a falsifica, a contraface (bancnote, documente) Forgery contrafacere, falsificare, falsuri (bancnote, documente) Freelance liber profesionist Free trade liber schimb Fringe benefit beneficiu suplimentar (n afara salariului) Futures market pia a tranzac iilor la termen Gain a c tiga / un c tig, o plus-valoare Gilt-edged securities valori/titluri f r risc (obliga iuni de stat) Giro cecuri po tale Giro account cont-cecuri po tal Give notice a da un preaviz Globalise a se extinde la scar mondial Go belly up (US) a da faliment Go into administration a fi supus unei proceduri de lichidare juridicar Go into liquidation a intra n lichidare Go on a welfare a se nscrie la asisten social Go public a intra la Burs , a fi acceptat la Burs Go up, to rise a cre te, a urca, a se m ri Goods, wares produse, m rfuri Grant a acorda, a aloca / o aloca ie, un ajutor financiar Grant a loan a acorda un mprumut Grant credit a acorda un credit Greenbacks dolari (americanism familiar) Gross Domestic Product Produsul Intern Brut Gross National Product Produsul Na ional Brut Hard cash bani ghea Hedge a se acoperi (risc) Hike prices (US) a m ri, a cre te pre uri Historical cost accounting contabilitatea costurilor de achizi ie / istorice Holder titular (carte de credit) Holder of an account, account holder de in tor al unui cont Home savings plan plan de economii pt. (construc ia de) locuin e Home trade comer intern

Hot money bani fierbin i (capital atras din str in tate de dobnzi ridicate sau de un climat politic sigur) In cash n numerar In custody n custodie In real terms n bani constan i In the red, overdrawn epuizat, descoperit (un cont) Incentive un stimulent Income statement (A.E.)/operating statement (B.E.) cont de exploatare, cont de profituri i pierderi Income tax impozit pe venit TVA - value added tax VAT TVA aferenta iesirilor - output VAT TVA aferenta intrarilor - input VAT value added tax on input TVA colectata output VAT TVA de plata VAT payable TVA de recuperat VAT receivable TVA deductibila deductible VAT input VAT TVA incasata VAT collected TVA inclus VAT included TVA neexigibila VAT under settlement cu cota zero de TVA zero-rated for VAT declaratie de TVA VAT return fara tva excluding VAT legislatie privitoare la TVA VAT legislation numar de inregistrare pentru TVA VAT registration number numar pentru TVA VAT number persoanele inregistrate ca platitoare de TVA VAT-registered persons platitor de TVA taxable person scutit de TVA

exempt from VAT 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 double-declining balance depreciation amortizare progresiva increasing charge depreciation progressive depreciation amortizare regresiva dubla double-declining balance depreciation 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 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 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 conturi analitice ale clientilor customer accounts individual customers' accounts conturi analitice ale furnizorilor individual creditors' accounts registru de conturi analitice subsidiary book of account 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 adjusted trial balance balanta de verificare regularizata adjusted trial balance 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 adjusted trial balance balanta de verificare regularizata adjusted trial balance 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 bilant balance sheet bilant anual annual balance sheet 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 consolidated balance sheet 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 cheltuieli expense expenses charges expenditures cheltuieli platite in avans prepaid expenses cheltuieli aferente din punct de vedere fiscal exercitiilor viitoare deferred expenditure 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 deferred expenditure 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 deferred expenditure 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 expense 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 capital other extraordinary expenses related to capital transactions 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

aprobarea bilantului anual adoption of the annual accounts bilant anual annual balance sheet cifra de afaceri sales figure turnover sales cifra de afaceri anuala 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 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 consolidated income statement 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 (to be in the) black 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 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 commercial letter of credit 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 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 interest-bearing note 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 interest-bearing note 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 raportari financiare financial statements raportari financiare interimare interim financial statements raportari interimare interim statements data raportarii reporting date profit si pierdere P/L profit and loss profit or loss for the period income summary 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 consolidated income statement conturi reprezentate in contul de profit si pierdere income statement accounts declaratie de profit si pierdere P&L statement profit and loss statement in rate in installments in instalments a plati in rate (to) pay by instalments achizitie in rate hire-purchase HP purchase on installment purchase on instalment comert cu vanzare in rate tally trade creante din vanzari in rate installment accounts receivable cumparare in rate purchase on installment purchase on instalment datorie rambursabila in rate installment debt efecte comerciale platibile in rate installment notes payable Mecanismul Ratei de Schimb ERM Exchange Rate Mechanism mecanismul ratei duble de schimb DERM dual exchange rate mechanism metoda ratei de amortizare variabile variable charge approach metoda ratei rentabilitatii contabile accounting rate-of-return method plata in rate payment by instalments

rate ridicate ale dobanzilor high interest rates rate scazute ale dobanzilor low interest rates sistem de rate de schimb ajustabile crawling-peg system vanzare in rate hire-purchase HP installment sale instalment sale sale on instalment