This document is posted to help you gain knowledge. Please leave a comment to let me know what you think about it! Share it to your friends and learn new things together.
net assets net worthactiv net real equity capitalactiv pe termen lung long-term assetactiv privind impozitul amanat deferred tax assetactiv total total assetsbaza de impozitare a unui activ sau obligatii tax base of an asset or liabilitycont de activ asset accountcont de regularizare activ/pasiv asset-liability adjustment accountconturi de pasiv corespondente unui cont de activ contra-asset accountsdebitori scosi din activ, urmariti in continuare receivables written off but still followed updecontari din operatii in participatie - activ transactions related to joint operations - assetdescresteri ale activului net decreases in net assetsdiferente de conversie - activ foreign exchange differences - assetsinregistrat drept activ capitalizedoperatiuni in activ lending businessa reduce valoarea contabila a unui activ (to) write downsold activ positive balanceactive assetsactive circulante lichide short-term liquid assetsactive circulante nete net current assetsactive circulante totale total current assetsactive corporale tangible assetsactive corporale in curs tangible assets in course of constructionactive corporale mobile moveable tangible assetsactive corporale mobile neregasite in capitolele anterioare other moveable tangible assetsactive corporale nete tangible net assetsactive corporale pe termen lung tangible long-term assetsactive corporale si necorporale tangible and intangible assetsactive curente nete net current assetsactive curente totale total current assets
active de exploatare operating assetsactive epuizabile wasting assetsactive fictive fictitious assetsactive financiare financial assetsactive fixe fixed assetsactive fixe corporale tangible fixed assets plant and equipmentactive fixe financiare investment assetsactive imobilizate fixed assets non-current assets capital assetsactive in afara bilantului off-balance sheet assetsactive lichide available assets available funds funds available for payment liquid assetsactive necorporale intangible assets intangiblesa face afaceri (to) do businessa avea succes in afaceri (to be in the) blackactivitatea de afaceri business operationsafaceri care nu sunt organizate ca societate cu personalitate juridica unincorporated businessafaceri nostro nostro businesscalatorie de afaceri business travelcheltuieli de afaceri business expensescifra neta de afaceri net turnovercostul de a face afaceri cost of doing businesscursul normal al afacerilor normal course of businessdeduceri de afaceri permise conform legislatiei fiscale allowable business deductions under the tax lawsmediu de afaceri business communityoperatiuni de afaceri business operationsoportunitate de afaceri business opportunityplan de afaceri business plan business project
practica de afaceri business proceedingsprofituri din afaceri care nu sunt organizate ca societate cu personalitate juridica unincorporated business profitsproiect de afaceri business plan business projectsecret de afaceri business secret trade secrettranzactie de afaceri (tranzactie comerciala) business transactionvenituri din subventii de exploatare aferente cifrei de afaceri revenues from subsidies related to the turnoveramortizare allowance for depreciation amortisation (termen folosit numai pentru imobilizari necorporale) amortization (termen folosit numai pentru imobilizari necorporale) depreciation redemptionamortizare a resursei naturale depletionamortizare accelerata accelerated amortization accelerated depreciationamortizare acumulata accumulated depreciation accumulated amortization (termen folosit numai pentru imobilizari necorporale) accumulated depletion (termen folosit numai pentru resurse naturale)amortizare completa write off write-offamortizare cumulata accumulated depreciationamortizare dublu-regresiva double-declining balance depreciationamortizare liniara straight line depreciation straight-line depreciation straight-line method of depreciationamortizare prin metoda procentajului dublu din sold double-declining balance depreciationamortizare progresiva increasing charge depreciation progressive depreciationamortizare regresiva dubla double-declining balance depreciationcont de amortizare acumulata accumulated depreciation accountfonduri de amortizare sinking fundmetoda de amortizare depreciation method method of depreciationmetoda liniara (de amortizare) straight-line methodmetoda liniara de amortizare straight-line depreciation method straight-line method of depreciationmetoda ratei de amortizare variabile
variable charge approachmetoda regresiva de amortizare declining balance depreciation reducing balance method reducing installment systemmetode accelerate (de amortizare) accelerated methodspe baza [de amortizare] liniara on a straight-line basisperioada de amortizare a investitiei payback periodrata liniara [de amortizare] straight-line rateamortizarea activelor corporale mobile neregasite in capitolele anterioare depreciation of other moveable tangible assetsamortizarea acumulata aferenta related accumulated depreciationamortizarea aferenta gradului de neutilizare a mijloacelor fixe depreciation relating to excess capacity of fixed assetsamortizarea altor imobilizari corporale depreciation of other tangible assetsamortizarea altor imobilizari necorporale amortisation of other intangible assetsamortizarea amenajarilor de terenuri depreciation of land improvementsamortizarea animalelor si plantatiilor depreciation of animals and plantationsamortizarea aparatelor si instalatiilor de masura, control si reglare depreciation of measurement, control and adjustment instrumentsamortizarea cheltuielilor de cercetare si dezvoltare depreciation of R&D costsamortizarea cheltuielilor de constituire amortisation of formation expenses amortisation of set-up costsamortizarea cheltuielilor de dezvoltare amortisation of development costsamortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale si altor drepturi si valori similare amortisation of concessions, patents, licences, trademarks and similar rights and assetsamortizarea constructiilor depreciation of buildingsamortizarea constructiilor speciale depreciation of special constructionsamortizarea imobilizarilor depreciation of fixed assetsamortizarea instalatiilor, mijloacelor de transport, animalelor si plantatiilor depreciation of plant and machinery, motor vehicles, animals and plantationsamortizarea masinilor, utilajelor si instalatiilor de lucru depreciation of plant and machineryamortizarea mijloacelor de transport depreciation of motor vehiclesamortizarea uneltelor, dispozitivelor, instrumentelor, mobilierului si aparaturii birotice depreciation of tools, furniture and office equipmentcheltuieli cu amortizarea depreciation expense depreciation chargecheltuieli de exploatare privind amortizarea imobilizarilor operating expenses related to depreciation of fixed assets operating expenses related to depreciation of non-current assetscheltuieli 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 debenturescheltuieli privind amortizarea depreciation expense depreciation chargecheltuieli privind amortizarea (epuizarea) resurselor naturale depletion expensesamortizari privind imobilizarile depreciation of non-current assetsamortizari privind imobilizarile corporale depreciation of tangible assetsamortizari privind imobilizarile necorporale amortisation of intangible assetscheltuieli cu amortizarile si provizioanele depreciation and provisions expensescheltuieli cu amortizarile, provizioanele si ajustarea la inflatie depreciation, provisions and adjustments for inflation expensescheltuieli de exploatare privind amortizarile si provizioanele operating expenses related to depreciation and provisions depreciation and provisions - operating expensescheltuieli exceptionale privind amortizarile si provizioanele extraordinary expenses related to depreciation and provisionscheltuieli financiare privind amortizarile si provizioanele impairment losses and write-down of financial assetsconturi de amortizari allowance for depreciationimobilizari corporale nete (dupa scaderea amortizarii acumulate) property, plant and equipment, netrata amortizarii depreciation charge depreciation expense depreciation rate rate of depreciationrata anuala a amortizarilor annual depreciation charge annual rate of depreciation provisions for depreciationamortizat amortized depreciatedamortizat complet written offamortizat partial written downamortizate depleted (termen folosit numai pentru active de natura resurselor naturale)valoare de amortizat depreciable costvaloare ramasa de amortizat carrying amount carrying value
analitic subsidiarycont analitic subsidiary accountcontabilitate analitica de exploatare cost accountingconturi analitice ale clientilor
customer accounts individual customers' accountsconturi analitice ale furnizorilor individual creditors' accountsregistru analitic subsidiary ledger subsidiary fileregistru de conturi analitice subsidiary book of accountconturi analitice ale clientilor customer accounts individual customers' accountsconturi analitice ale furnizorilor individual creditors' accountsregistru de conturi analitice subsidiary book of accountanual annual yearlyaprobarea bilantului anual adoption of the annual accounts approval of the annual financial statementsaudit anual annual auditbilant anual annual balance sheetbugete anuale annual budgetscifra de afaceri anuala annual turnovercontrol anual annual auditconturi anuale annual accountsdocumente contabile anuale annual accountsdocumente contabile anuale consolidate consolidated accounts consolidated financial statementsprincipiu de anualitate accrual basis accrual conceptraport anual annual reportraport anual al grupului group annual reportraport si conturi anuale annual report and accountsraportul anual al grupului group's annual reportraportul anual catre actionari annual report to stockholdersrata anuala a amortizarilor annual depreciation charge annual rate of depreciation provisions for depreciationrentabilitate anuala annual returnrulaj anual al activelor asset turnover ratio
venit anual annual incomeaudit audita audita (to) auditaudit anual annual auditaudit extern external auditaudit general completed audit general audit complete auditaudit intern internal auditaudit legal statutory auditaudit partial partial audit restricted auditauditul conducerii management auditauditul managementului management auditbaza de audit audit trailcomisie de audit audit committeeraport de audit audit reportauditat auditedauditor auditorauditor intern internal auditorauditor intern autorizat certified internal auditor; CIAauditor legal statutory auditorraport al auditorilor audit report auditor's reportraportul auditorilor auditors' reportraportul auditorilor independenti report of independent auditorsraportul auditorului auditor's reportavans advance (of money) down payment advance advance payment earnest earnest moneya plati in avans (to) pay in advanceavans de pre-emisiune
BAN bond anticipation noteavans in numerar cash advanceavans pe termen fix fixed advancecheltuieli platite in avans prepaid expensescheltuieli efectuate in avans prepaid expensescheltuieli in avans prepaid expensescheltuieli in avans si venituri angajate prepayments and accrued incomecheltuieli inregistrate in avans prepaid expenses deferred expenditurecheltuieli inregistrate in avans cu impozitele prepaid taxescheltuieli inregistrate in avans cu impozitele pe proprietate prepaid property taxescheltuieli inregistrate in avans cu primele de asigurare prepaid insurance unexpired insurancecheltuieli platite in avans expenses paid in advanceconturi de venituri inregistrate in avans unearned revenue accountsfonduri banesti acordate in avans imprestgarantie de restituire a avansului advance payment guaranteein avans on accountnavlu platit in avans freight paid freight prepaid prepaid freight advance freightplata in avans payment in advance prepayment advance paymentplatibil in avans payable in advanceplatit in avans paid in advance prepaidplati in avans payments on accountplati in avans catre furnizori advance payments to suppliers payments on account in advanceplati primite in avans advance payments received payments received on accounttaxe platite in avans charges prepaid expenses paid in advance prepaid expenses
transport platit in avans advance freight prepaid freightvenituri constatate in avans deferred revenue deferred incomevenituri din servicii inregistrate in avans unearned service revenuevenituri in avans deferred revenue deferred incomevenituri inregistrate in avans deferred revenue deferred income unearned revenuesavansuri payments on account advancesavansuri acordate pentru alte imobilizari corporale advance payments for other tangible assetsavansuri acordate pentru imobilizari corporale advance payments for tangible non-current assetsavansuri acordate pentru imobilizari necorporale advance payments for intangible non-current assetsavansuri acordate pentru instalatii tehnice si masini advance payments for plant and machineryavansuri acordate personalului advances to employeesavansuri de trezorerie cash advancesfond de avansuri imprest fundsistem de avansuri fixe de casa imprest systembalanta balancebalanta comerciala balance of trade trade balancebalanta comerciala deficitara adverse balance of trade adverse trade balancebalanta de plati balance of payments BOPbalanta de verificare trial balancebalanta de verificare ajustata adjusted trial balancebalanta de verificare de sfarsit de an year-end trial balancebalanta de verificare finala post-closing trial balancebalanta de verificare rectificata adjusted trial balancebalanta de verificare regularizata adjusted trial balancebalanta comerciala balance of trade trade balance
balanta comerciala deficitara adverse balance of trade adverse trade balancebalanta de verificare trial balancebalanta de verificare ajustata adjusted trial balancebalanta de verificare de sfarsit de an year-end trial balancebalanta de verificare finala post-closing trial balancebilant balance sheetbilant anual annual balance sheetbilant bancar bank balance sheetbilant comparativ comparative balance sheetbilant consolidat consolidated balance sheet group balance sheetbilant contabil balance sheetbilant de deschidere list of opening balances opening balance sheetbilant de inchidere closing balance sheet list of closing balancesbilant de lichidare balance sheet for liquidation purposes liquidation balance sheetbilant integrat consolidated balance sheet group balance sheetbilant intermediar interim statementdata bilantului balance sheet datepost de bilant balance sheet itemraportat in bilant reported in the balance sheettotal al unui post de bilant balance sheet valueverificarea bilantului balance sheet auditaprobarea bilantului anual adoption of the annual accountsbilant anual annual balance sheetbilant contabil balance sheetbrut grossdividend brut gross dividenddobanda bruta gross interest
imprumut brut gross borrowingsmarja profitului brut gross profit marginmetoda profitului brut gross profit methodpret brut gross pricepret brut de achizitie gross purchase priceProdus Intern Brut GDP Gross Domestic ProductProdus Intern Brut la costurile factorilor de productie GDP at factor cost Gross Domestic Product at factor costProdus Intern Brut la pretul pietei GDP at market prices Gross Domestic Product at market pricesProdus Intern Brut la preturi constante GDP at constant prices Gross Domestic Product at constant pricesProdus National Brut GNP Gross National ProductProdus National Brut la pretul pietei GNPmp Gross National Product at market pricesprofit brut gross profit income before income taxes income before taxes earnings before income taxes pre-tax profitprofit brut din exploatare gross profitprofit brut impozabil taxable gross incomerandament brut gross yieldsalarii brute gross earningssalariu brut gross salary gross paytonaj brut inregistrat gross registered tonnagetotal brut gross amountvenit brut gross incomevenituri brute gross income gross earningsvanzari brute gross salesbuget budgetbuget de cheltuieli expenditure budget (capital)
buget de exploatare operating budgetbuget de investitii capital budgetbuget de investitii in active imobilizate capital budgetbuget de lichiditati cash budget cash flow forecastbuget de productie production budgetbuget de publicitate advertising budgetbuget de venituri revenue budgetbuget de vanzari sales budgetbuget financiar financial budgetbuget general master budgetbuget pe o anumita perioada period budgetbuget principal master budgetbugetar budgetarybugete anuale annual budgetsbugete departamentale (bugete pentru departamentele unei organizatii) departmental budgetsbugete pe un an annual budgetsbugetul achizitiilor de materii prime si materiale materials purchase budgetbugetul statului state budget treasurybugetul statului, fonduri speciale si conturi asimilate amounts payable to the state budget, special funds and similar accountscare depaseste bugetul over budgetcentru de buget budget centercost prevazut in buget budgeted costcostul bunurilor vandute prevazut in buget budgeted cost of goods solddeficit bugetar budget deficit treasury deficitdirector de buget budget directorelaborarea bugetului/bugetelor budgetingexercitiu bugetar budget yearformula bugetului flexibil flexible budget formulaintocmirea bugetului/bugetelor
budgetingobiectivul bugetului budget's targetperioada de buget budget periodpeste buget over budgetplanificarea bugetului budgetingprevazut in buget budgetedvanzarile prevazute in buget budgeted salesa prevedea in buget (to) budget foralte creante privind bugetul statului other claims receivable from the treasuryalte datorii fata de bugetul statului other debts payable to the treasuryalte datorii si creante cu bugetul statului other debts and claims with the treasuryaprobare a bugetului budget clearancealocatii bugetare budgetary appropriationsbugetar budgetarybugetare participativa participative budgetingconstrangeri bugetare budget constraintcontrol bugetar budgetary controldeficit bugetar budget deficit treasury deficitexercitiu bugetar budget yearpreviziuni bugetare budget estimatespret de revenire bugetara budgeted costsistem de control bugetar budgetary control systemsurse de venituri bugetare government's revenuecapital capitalcapital imobilizat fixed capitalcapital acumulat earned capitalcapital angajat capital assets fixed capitalcapital autorizat authorized capital registered capitalcapital circulant circulating capital
floating capital operating capital trading capital working capitalcapital circulant net net working capitalcapital castigat din activitate earned capitalcapital de exploatare working capitalcapital de risc venture capital risk capitalcapital de rulaj circulating capital floating capital operating capital trading capital working capitalcapital imobilizat capital assets fixed capitalcapital imprumutat borrowed capital loan capitalcapital in actiuni capital stock US
equity-share capital share capital UK
share capital capital stockcapital initial basic capital beginning capital initial capital opening capital seed capitalcapital initial (referitor la credite) principalcapital investit capital assets invested capital fixed capitalcapital legal legal capitalcapital neproductiv assets not in use unproductive capitalcapital permanent long-term capital invested capitalcapital propriu equity ownership owner's equity owners' equity equity shareholders' equity stockholders' equity total equity equity capital
net worthcapital propriu (al asociatilor) partners' equitycapital propriu (mai multi proprietari) owners' equitycapital propriu (un singur proprietar) owner's equitycapital propriu nealocat unallocated equitycapital propriu nerepartizat unallocated equitycapital rezidual residual equitycapital social company capital registered capital share capital contributed capital capital stockcapital subscris subscribed capitalcapital subscris nevarsat subscribed capital unpaid subscribed capital called but not paid subscribed and not paid-in share capitalcapital subscris varsat subscribed capital paid subscribed and paid-in share capitalcapital utilizat capital employed capital ownedcapital varsat paid-in capital contributed capital paid-up capitalcapital si rezerve capital and reservescapitalul creditorilor creditors' equitycapitalul propriu total total shareholders' equity total stockholders' equitycapitaluri febrile hot moneycapitaluri proprii shareholders' equitycheltuiala de capital capital expenditurecheltuieli privind activele cedate si alte operatii de capital net value of assets disposed of and other capital transactionscheltuieli privind operatiile de capital capital transactions expensescastig de capital capital gaincastiguri de capital capital gainscastiguri din operatiuni de capital capital gainscastiguri nete din operatiuni de capital net capital gain
coeficient de capitalizare a rezultatelor P/E ratio PER price-earning ratiocontul „prime legate de capital” share premium accountconturi de capital propriu owner's equity accounts stockholders' equity accountsconturi de capitaluri capital accountscost de capital capital costcreante privind capitalul subscris si nervarsat subscribed capital called but not paiddecontari cu asociatii privind capitalul shareholders - amounts receivable related to capitalmodificarile capitalului propriu changes in shareholders' equity changes in stockholders' equityoperatii de capital capital transactionsprime de capital share premium premium related to capitalprime legate de capital paid-in surplusraportul datorii / capital propriu debt to equity debt to equity ratiorentabilitatea capitalului earning capacity profit-capital ratiorentabilitatea capitalului investit return on investment ROIrezerve de capital capital reservessituatia capitalului propriu statement of equity statement of shareholders' equity statement of stockholders' equity statement of owner's equitysituatia modificarilor capitalului propriu statement of changes in equity statement of changes in shareholders' equity statement of changes in stockholders' equitysocietate de investitii cu capital variabil open-end investment company unit trust companysocietate specializata in capital de risc venture capital companysold final al contului de capital propriu ending owner's capitaltotal capital propriu total shareholders' equity total stockholders' equitytotal pasive si capital propriu total liabilities and shareholders' equity total liabilities and stockholders' equity
venit din capital unearned incomevenituri din vanzarea activelor si alte operatii de capital proceeds from disposal of assets and other capital transactionsactive supuse legislatiei privind castigurile de capital capital assetsalte cheltuieli exceptionale privind operatiile de capital other extraordinary expenses related to capital transactionsalte elemente de capital varsat other paid-in capitalalte venituri exceptionale din operatii de capital other extraordinary revenues generated by capital transactionscapitaluri febrile hot moneycapitaluri in fuga flight capitalcapitaluri proprii shareholders' equitycapitaluri speculative hot moneyconturi de capitaluri capital accountsrentabilitatea capitalurilor proprii return on equitycheltuieli expense expenses charges expenditurescheltuieli platite in avans prepaid expensescheltuieli aferente din punct de vedere fiscal exercitiilor viitoare deferred expenditurecheltuieli aferente exercitiului financiar curent dar care se vor plati in exercitiul/exercitiile viitoare accrued expenses accrued charges accrualscheltuieli aferente imobilizarilor capital expenditurescheltuieli aferente veniturilor revenue expenditurecheltuieli amanate deferred expenditurecheltuieli angajate accrued expenses accrued charges accrualscheltuieli angajate privind garantiile accrued warranty expensecheltuieli angajate privind intretinerea (utilitatile) accrued utility expensecheltuieli anticipate prepaid expenses deferred expenditurecheltuieli cu publicitatea advertising costscheltuieli cu alte impozite, taxe si varsaminte asimilate other taxes, duties and similar expensescheltuieli cu alte servicii executate de terti other third party services expenses
cheltuieli cu amortizarea depreciation expense depreciation chargecheltuieli cu amortizarile si provizioanele depreciation and provisions expensescheltuieli cu amortizarile, provizioanele si ajustarea la inflatie depreciation, provisions and adjustments for inflation expensescheltuieli cu asigurarile sociale, cu indicarea separata a celor legate de pensii social security costs, with a separate indication of those relating to pensionscheltuieli cu asigurarile si protectia sociala, cu mentionarea separata a celor referitoare la pensii social security costs, with a separate indication of those relating to pensionscheltuieli cu chiriile rent expense rental expensescheltuieli cu creante irecuperabile uncollectible accounts expensecheltuieli cu deplasari, detasari si transferari travel expensecheltuieli cu dobanzile interest expense interest charges interest costscheltuieli cu forta de munca labo(u)r costs cost of labo(u)rcheltuieli cu garantii [acordate] warranty expensecheltuieli cu impozite si taxe aferente statelor de salarii payroll tax expensecheltuieli cu impozitele, taxele si varsamintele asimilate taxes, duties and similar expensescheltuieli cu impozitul pe profit income tax expensecheltuieli cu impozitul pe profit amanat deferred tax expensecheltuieli cu impozitul pe profit si alte impozite income tax and other taxescheltuieli cu impozitul pe profitul curent current income tax expensecheltuieli cu impozitul pe salarii taxes on salariescheltuieli cu intretinerea [mijloacelor fixe] maintenance expensecheltuieli cu intretinerea si reparatiile maintenance and repair expensescheltuieli cu lucrarile si serviciile executate de terti third party services expensescheltuieli cu materialele supplies expensecheltuieli cu materialele auxiliare auxiliary materials expensecheltuieli cu materialele consumabile consumables expensecheltuieli cu materii prime, materiale si marfuri raw materials, materials and goods for resale expensescheltuieli cu materiile prime raw materials expensecheltuieli cu personalul personnel expense(s) staff costs
cheltuieli cu primele de asigurare insurance premiums expense insurance expensecheltuieli cu publicitatea advertising expense(s)cheltuieli cu redeventele royalty expensecheltuieli cu redeventele, locatiile de gestiune si chiriile royalties and rental expensescheltuieli cu remuneratiile personalului wages and salaries expensecheltuieli cu salariile payroll expenses wages and salaries expensecheltuieli cu salariile personalului salaries expensecheltuieli cu servicii bancare bank service charge expensecheltuieli cu serviciile bancare si asimilate bank service charges and similar expense bank commissions and similar chargescheltuieli efectuate in avans prepaid expensescheltuieli publice public expenditurea trece pe cheltuieli (to) charge to expense(s) (to) expense (to) charge offajustari 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 assetsalte cheltuieli other expensesalte cheltuieli cu impozitele care nu apar in elementele de mai sus other taxes not included abovealte cheltuieli cu serviciile executate de terti other third party services expensesalte cheltuieli de exploatare other operating expenses other operating chargesalte cheltuieli din afara (cu energia si apa) other external chargesalte cheltuieli exceptionale privind operatiile de capital other extraordinary expenses related to capital transactionsalte cheltuieli exceptionale privind operatiile de gestiune other extraordinary administrative expensesalte cheltuieli externe other external chargesalte cheltuieli financiare other financial expensesalte cheltuieli in afara exploatarii other non-operating expensesalte cheltuieli privind asigurarile si protectia sociala other social security and welfare contributionsalte provizioane pentru riscuri si cheltuieli other provisions for risks and chargesalte venituri si cheltuieli other revenues and expensesamortizarea cheltuielilor de cercetare si dezvoltare depreciation of R&D costs
amortizarea cheltuielilor de constituire amortisation of formation expenses amortisation of set-up costsamortizarea cheltuielilor de dezvoltare amortisation of development costscheltuieli de exploatare operating cost operating expenses operating charges operating costscheltuieli de exploatare privind amortizarea imobilizarilor operating expenses related to depreciation of fixed assets operating expenses related to depreciation of non-current assetscheltuieli de exploatare privind amortizarile si provizioanele operating expenses related to depreciation and provisions depreciation and provisions - operating expensescheltuieli de exploatare privind provizioanele pentru deprecierea activelor circulante operating expenses related to provisions for depreciation of current assets write-down of current assetscheltuieli de exploatare privind provizioanele pentru deprecierea imobilizarilor impairment losses on non-current assets operating expenses related to provisions for depreciation of fixed assetsalte cheltuieli de exploatare other operating expenses other operating chargescheltuieli exceptionale extraordinary expensescheltuieli exceptionale privind amortizarea imobilizarilor extraordinary expenses related to depreciation of fixed assetscheltuieli exceptionale privind amortizarile si provizioanele extraordinary expenses related to depreciation and provisionscheltuieli exceptionale privind operatiile de gestiune extraordinary administrative expensescheltuieli exceptionale privind provizioane pentru deprecieri extraordinary expenses related to provisions for depreciationcheltuieli si venituri exceptionale extraordinary gains and lossesvenituri si cheltuieli exceptionale extraordinary income and expenditurealte cheltuieli exceptionale privind operatiile de capital other extraordinary expenses related to capital transactionsalte cheltuieli exceptionale privind operatiile de gestiune other extraordinary administrative expensescheltuieli extraordinare extraordinary expenses extraordinary chargescheltuieli privind calamitatile si alte evenimente extraordinare expenses related to natural disasters and other extraordinary eventscheltuieli si venituri extraordinare extraordinary gains and lossescheltuieli financiare financial expenses financial chargescheltuieli 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 debenturescheltuieli financiare privind amortizarile si provizioanele impairment losses and write-down of financial assetscheltuieli 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 investmentscheltuieli privind investitiile financiare cedate losses on disposal of financial investmentsalte cheltuieli financiare other financial expensescifra figurecifra de afaceri sales figure turnover salescifra bruta de afaceri gross turnovercifra de afaceri anuala annual turnovercifra de afaceri neta net salescifra neta de afaceri net turnoverimpozit pe cifra de afaceri turnover taxcifra de afaceri sales figure turnover salescifra de afaceri anuala annual turnovercifra de afaceri neta net sales net turnovercifra bruta de afaceri gross turnoverimpozit pe cifra de afaceri turnover taxpreviziune de cifra de afaceri sales forecastingclient client customerclient gerat sub mandat discretionar discretionary clientclient strain foreign customeravansuri ale clientilor advances from customersclientela clienteleclienti customersclienti - creditori advance payments from customersclienti - facturi de intocmit customers - invoices to be issuedclienti debitori accounts receivableclienti incerti doubtful customersclienti incerti sau in litigiu doubtful customers or customers involved in litigation
clienti si conturi asimilate customers and similar accountscont al unui client (la un magazin) charge account US
numarul contului clientului customer account numberclienti customersavansuri ale clientilor advances from customersclienti - creditori advance payments from customersclienti - facturi de intocmit customers - invoices to be issuedclienti debitori accounts receivableclienti incerti doubtful customersclienti incerti sau in litigiu doubtful customers or customers involved in litigationclienti si conturi asimilate customers and similar accountsconturi analitice ale clientilor customer accounts individual customers' accountscreante clienti accounts receivable trade accounts receivablecreante clienti, sold la sfarsitul [exercitiului] ending accounts receivabledepozite ale clientilor customer depositsdiscounturi acordate clientilor sales discountsefecte de primit de la clienti bills of exchange to be received from customersfacturare clienti billing of customersgarantii acordate clientilor guarantees to customersmarfa returnata de clienti sales returnsmarfa returnata de clienti si alte rabaturi acordate sales returns and allowancesordonarea creantelor - clienti dupa vechime aging of accounts receivableprovizioane pentru deprecierea creantelor - clienti allowance for bad debts allowance for doubtful accounts provisions for doubtful customers reserve for bad debtsprovizioane pentru garantii acordate clientilor provisions for guarantees to customersvaloarea bruta a creantelor asupra clientilor gross accounts receivabletaxa [pe valoarea adaugata] colectata output taxtotalul impozitului pe vanzari colectat total sales taxes collected
TVA colectata output VATcomercial commercialComisia Natiunilor Unite pentru Dreptul Comercial International UNCITRAL United Nations Commission on International Trade Lawconcesiuni, brevete, licente, marci comerciale si alte drepturi si valori similare concessions, patents, licences, trademarks and similar rights and assetsconcesiuni, brevete, licente, marci comerciale si alte drepturi si valori similare achizitionate purchased concessions, patents, licences, trademarks and similar rights and assetsConsiliul International pentru Arbitraj Comercial ICCA International Council for Commercial Arbitrationcontract comercial trade contractcosturi de comercializare marketing cost selling costscreante comerciale trade receivables trade debtors accounts receivablecredit comercial trade creditcreditori comerciali trade creditorsdatorii comerciale trade creditorsdebitori comerciali trade debtorsdezechilibru comercial imbalance of trade trade gapdirector comercial commercial managerdiscount comercial trade discountdrept comercial business law commercial law mercantile law trade lawefect comercial business paper commercial paper draft bill instrument of commerce note trade billefect comercial purtator de dobanda interest-bearing noteefect comercial refuzat la plata dishonored noteembargo comercial stoppage of tradeexcedent comercial trade surplusfactura comerciala commercial invoice
fond comercial goodwillfond comercial negativ negative goodwillfond comercial obtinut in urma absorbtiei goodwill from consolidationlegea societatilor comerciale Companies Actmostra comerciala trade sampleprovizioane pentru concesiuni, brevete, licente, marci comerciale si alte drepturi si valori similare provisions for impairment of concessions, patents, licences, trademarks and similar rights and assetsprovizioane pentru fondul comercial provisions for impairment of goodwillrabat comercial trade discountregulile uniforme de conduita privind schimbul de date comerciale prin teletransmisie UNCID Uniform Rules of Conduct for Interchange of Trade Data by Teletransmissionscrisoare de credit comerciala commercial letter of creditsectoare comerciale tradessocietate comerciala company UK
corporation US
trading company venture corporation company commercial companysocietate comerciala europeana ECS European Commercial Societytarg comercial trade fairtransfer electronic de date comerciale prin retelele de comunicatii TEDIS Trade Electronic Data Interchange Systemtratat comercial commercial treaty trade agreementtratat comercial bilateral bilateral trade agreement bilateral trade treatytribunal comercial commercial courtvas comercial cargo ship merchant vesselvas comercial care face curse la cerere general trader tramp vesselacord comercial commercial treaty trade agreementacord de comercializare marketing agreementacreditiv comercial commercial letter of credit
adaos comercial gross margin mark-upadaosul comercial al comerciantului trader's markupsagent comercial commercial agent mercantile agentagent comercial auto-angajat self-employed commercial agentagent comercial care detine stocuri agent carrying stockamortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale si altor drepturi si valori similare amortisation of concessions, patents, licences, trademarks and similar rights and assetsamortizarea fondului comercial amortisation of goodwillasociatie comerciala professional association trade associationavantaj comercial commercial advantagebalanta comerciala balance of trade trade balancecentru comercial mallcheltuieli de comercializare selling expensescheltuieli privind materialele de comercializare store supplies expensecheltuieli privind salariile personalului de comercializare store salaries expensecod comercial uniform UCC Uniform Commercial Codecod international de proceduri comerciale international trade proceduresconsolidat consolidatedbilant consolidat consolidated balance sheet group balance sheetconsolidator consolidator groupage agentcont de profit si pierdere consolidat consolidated profit and loss account consolidated income statementcont de rezultate consolidat consolidated income statementdocumente contabile anuale consolidate consolidated accounts consolidated financial statementssituatii financiare consolidate consolidated financial statementscont accountcont al bilantului de inchidere balance sheet accountcont al unui client (la un magazin)
charge account US
cont analitic subsidiary accountcont bancar bank accountcont bancar al intreprinderii business bank accountcont bancar curent al intreprinderii business checking accountcont bancar pentru plata salariilor payroll bank accountcont bancar personal personal bank accountcont bilantier on-balance sheet accountcont colectiv control accountcont comun joint account joint venture accountcont corespondent contra account contra account UK
offset account offset account US
cont cu destinatie speciala earmarked accountcont curent AC account current current account checking account drawing accountcont curent al asociatului partners' current accountcont curent personal personal checking accountcont de activ asset accountcont de amortizare acumulata accumulated depreciation accountcont de cecuri check account checking account cheque accountcont de cheltuieli cost accountcont de control control account controlling accountcont de datorii liability accountcont de depozit deposit accountcont de depozit bancar banking deposit accountcont de diverse sundries accountcont de economii savings account
cont de exploatare generala trading accountcont de gestiune a trezoreriei cash management accountcont de lichidare settlement accountcont de materiale supplies accountcont de pasiv liability accountcont de profit si pierdere profit and loss account profit and loss statement P&L statement income statement statement of earnings statement of income operating statementcont de profit si pierdere consolidat consolidated profit and loss account consolidated income statementcont de regularizare adjustment accountscont de regularizare a dividendelor dividend equalisation accountcont de regularizare activ/pasiv asset-liability adjustment accountcont de retrageri withdrawals account drawing accountcont de salarii payroll account salary accountcont de trezorerie cash accountcont de venituri revenue accountcont de virament giro accountcont de viramente cu banca nationala clearing account with the National Bankcont debitor bank overdraft overdrawn accountcont descoperit bank overdraft overdrawn accountcont detaliat detailed accountcont din cartea mare ledger accountcont sintetic control account controlling accounta avea contul creditor (to be in the) blacka avea contul descoperit (to be in the) reda depune (bani) in cont (to) deposit
a inregistra intr-un cont (prin transfer dintr-un jurnal) (to) posta solda un cont (to) settle an accountcec platibil in cont account only check collection only chequecontabil (s.) accountantcontabil (adj.) accountingcontabil de gestiune cost accountant management accountantcontabil de gestiune autorizat certified management accountant; CMAcontabil financiar financial accountantcontabil de salarii payroll accountantcontabil profesionist professional accountantcontabil public autorizat chartered accountant certified public accountant; CPAcontabil-sef chief accountant chief accounting officer controllercontabili independenti independent accountantscontrol contabil auditcontrol contabil formal arithmetical and procedural check UK
audit of clerical accuracy US
document contabil recorddocumente contabile anuale annual accountsevidenta contabila accounting records bookkeepingexercitiu contabil accounting period accounting year financial year fiscal period tax yearexpert contabil auditor certified public accountant US
certified public accountant; CPA chartered accountant chartered accountant UK
explanation narrativeFederatia Internationala a Contabililor International Federation of Accountantsfunctionar contabil accounting clerkinregistrare contabila accounting entry book entryInstitutul American al Contabililor Publici Autorizati American Institute of Certified Public Accountants; AICPAInstitutul Contabililor de Gestiune Institute of Management Accountantsinvatamant contabil accounting educationmanager contabil accounting managerperioada contabila accounting periodpierdere contabila book lossplan contabil chart of accountsplan contabil general chart of accounts codification of accountspost contabil itempractica contabila accounting practiceprincipii ale contabilitatii accounting principles financial accounting standardprincipiile contabile general acceptate/admise GAAP generally accepted accounting principles; GAAPprincipiu contabil accounting principle accounting conceptprincipiul contabil de baza fundamental accounting conceptproblema exercitiului contabil accounting period issueprofit contabil accounting profit accounting incomeprofit contabil conform principiilor contabile general admise accounting income under generally accepted accounting principlesprofit contabil inainte de impozit[are] pretax accounting incomeprogram de contabilitate general ledger softwareregistru contabil ledger register bookregistru contabil de inregistrare finala accounting book of final entryregistru contabil de inregistrare primara (initiala) book of first entry book of original entry
revizie contabila auditrevizor contabil auditor certified public accountant US
chartered accountant UK
sfarsitul exercitiului contabil end of the accounting periodsistem contabil accounting systemvenit contabil accounting incomeactiv contabil total asset valueamortisment contabil depreciation of assetsbilant contabil balance sheetciclu contabil accounting cyclecomisie de control contabil audit committeedari de seama contabile accounting statementsdari de seama financiar-contabile de uz general general-purpose financial statementsdeclaratii contabile accounting statementsdocumente contabile anuale annual accountsdocumente contabile anuale consolidate consolidated accounts consolidated financial statementsefect cumulativ al modificarilor de metode contabile cumulative effect of an accounting changeefecte ale modificarii metodelor contabile effects of accounting changesinformatii contabile accounting data accounting informationmodificare a politicilor contabile change in accounting policiespolitici contabile accounting policiesprincipiile contabile general acceptate/admise generally accepted accounting principles; GAAPprofit contabil conform principiilor contabile general admise accounting income under generally accepted accounting principlesrata rentabilitatii contabile accounting rate of returnreducerea valorii contabile element cu element write-down on an item by item basisregistre contabile account books accounting books books of accountregistrele contabile [care alcatuiesc cartea mare] accounting ledgersreguli contabile specifice accounting policies
rezultatul reportat provenit din modificarile politicilor contabile other retained earnings due to changes in accounting policiessisteme contabile accounting systemssituatii contabile accounting statementssituatii contabile interimare interim accountstehnici contabile bookkeeping methods book-keeping methodsvalorile contabile ale stocurilor inventory figurescontabilitate accounting accountancy uneori bookkeepingcontabilitate analitica de exploatare cost accountingcontabilitate autonoma self-balancing accounting use of detail ledgerscontabilitate confidentiala confidential accountingcontabilitate de angajament accrual accountingcontabilitate de angajamente accruals basis of accountingcontabilitate de casa cash accountingcontabilitate de gestiune management accounting management accountancycontabilitate de inflatie inflation accountingcontabilitate de responsabilitate responsibility accountingcontabilitate financiara financial accountingcontabilitate generala financial accounting uniform accountingcontabilitate guvernamentala government accountingcontabilitate in partida dubla double-entry accounting double-entry bookkeepingcontabilitate in partida simpla single entry bookkeepingcontabilitate informatizata computerised book-keepingcontabilitate integrata integrated accounting integrated cost accountingcontabilitate internationala international accountingcontabilitate pe baza de dobandire de drepturi si asumare de angajamente accrual accountingcontabilitate pe baza de numerar cash basis of accounting
contabilitate pe foi volante loose-leaf accountingcontabilitate plurimonetara multiple currency accountingcontabilitate privata individual ledgers private accountingcontabilitate publica public accountingcontabilitatea amortizarilor depreciation accountingcontabilitatea costurilor cost accounting cost accountancycontabilitatea costurilor curente current cost accounting current cost accounting; CCAcontabilitatea imobilizarilor capital expenditure registercontabilitatea organizatiilor non-profit not-for-profit accountingcontabilitatea profitabilitatii profitability accountingcontabilitatea salariilor payroll accounting payroll record wages-salaries recordcontabilitatea titlurilor de valoare custody account bookkeepingcontabilitatea venitului national national income accountingIAS (standard international de contabilitate) IASIAS (standarde internationale de contabilitate) IASpachet [de programe] de contabilitate general ledger accounting packageprogram de contabilitate general ledger softwareregistre de contabilitate accounting books account books books of accountstandard de contabilitate financiara financial accounting standardstandard international de contabilitate international accounting standardstergere din contabilitate write-offabatere (an contabilitate) variancecomisia principiilor de contabilitate accounting principles boardComisia Standardelor de Contabilitate Financiara; FASB Financial Accounting Standards Board; FASBComisia Standardelor de Contabilitate Guvernamentala; GASB Governmental Accounting Standards Board; GASBComitetul pentru Standardele Internationale de Contabilitate International Accounting Standards Committee; IASC
contract contract convention covenant deedcontract comercial trade contractcontract compensatoriu offset contractcontract cu durata determinata fixed-term contractcontract de agenturare agency contractcontract de asigurare contract of insurance insurance contract policycontract de asigurare de cargo cargo insurance contractcontract de asociere articles of partnership deed of partnership partnership agreement partnership deedcontract de cautiune contract of guaranteecontract de constructii construction contractcontract de distributie exclusiva sole distributor contractcontract de imprumut credit agreement loan agreementcontract de licenta licence contractcontract de navlosire charter partycontract de navlosire cu echipaj non-demise charter partycontract de navlosire fara echipaj demise charter partycontract de punere in comun a rezultatelor pooling arrangement profit-pooling contractcontract de schimb la termen forward exchange contracts forward exchange dealscontract de societate articles of association articles of incorporationcontract de transport contract of carriage transport contractcontract de vanzare sales agreement sales contractcontract forward forward contractcontract futures futures contract
contract la cheie turnkey contractcontract la termen forward contractcontract la termen standardizat futures contractcontract nescris gentleman's agreement gentlemen's agreementcontract public public contractcontract scris written contractcontract standard standard contractcontract tip standard contractcontractant contractorcontracte la termen futurescontract „cost-plus” cost-plus contractContwood (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 roadConventia 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 contractgarantie contractuala contract bond contract guaranteeGastime (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 contractincalcare a contractului breach of contractincalcare a unei obligatii contractuale breachindeplinire 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 contractLinertime (codul unui contract-tip de navlosire) Linertime (Charter party code name)parte contractanta contracting partyparte la contract contracting partyperfectare a contractului completion of a contractprelungire a contractului extension of the contractreziliere a unui contract avoidance of a contractSovorecon (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 carrierVisconbill (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 contracta executa un contract (to) perform a contracta indeplini un contract (to) fulfill a contracta intra in cadrul contractului (to) come within the scope of a contracta nu onora un contract (to) dishonour a contracta onora un contract (to) honour a contractAustral (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 clauseclauze contractuale terms of a contractCoastcon (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 controlcontrol al creditelor credit control monetary controlcontrol anual annual auditcontrol bugetar budgetary controlcontrol contabil auditcontrol contabil formal arithmetical and procedural check UK
audit of clerical accuracy US
control de calitate quality controlcontrol de gestiune
management audit management controlcontrol de inventar physical checkcontrol extern external auditcontrol financiar financial controlcontrol fiscal inland revenue inspection UK
control incrucisat cross-checkcontrol intermediar al conturilor interim auditcontrol monetar monetary controlcontrol valutar exchange controlcontrolor de gestiune comptrollercontrolor extern external auditorcontrolul activitatii controlling operationscontrolul bilantului balance sheet auditcontrolul costurilor cost controlcontrolul stocurilor inventory control stock controlcontrolul tranzactiilor transaction auditinvestitii de plasamente de control controlling investmentlista de control check listlista de control a comenzilor de export export order check listparticipatie de control controlling interestpreluare a controlului acquisition takeoverprocedee stricte de control intern sound internal control proceduressemn de control checkmarksistem de control bugetar budgetary control systemtotal de control control totaltranzit controlat controlled transitturn de control control towerstampila de control hallmarka controla (to) control
amortizarea aparatelor si instalatiilor de masura, control si reglare depreciation of measurement, control and adjustment instrumentsaparate si instalatii de masurare, control si reglare measurement, control and adjustment devicescomisie de control contabil audit committeecomitet de supraveghere si control committee of inspectioncont de control control account controlling accountconturi accountsconturi analitice ale clientilor customer accounts individual customers' accountsconturi analitice ale furnizorilor individual creditors' accountsconturi anuale annual accountsconturi bilantiere balance sheet accountsconturi curente la banci cash at bankconturi de active imobilizate long-term assets accountsconturi de amortizari allowance for depreciationconturi de capital propriu owner's equity accounts stockholders' equity accountsconturi de capitaluri capital accountsconturi de cheltuieli expense accountsconturi de datorii restante past-due accountsconturi de depozit savings accountsconturi de economii savings accountsconturi de gestiune management accountsconturi de produse in curs de executie work in process inventory accountsconturi de produse in curs de fabricatie work in process inventory accountsconturi de regularizare accrualsconturi de regularizare si asimilate accruals and similar accountsconturi de venituri revenue accountsconturi de venituri inregistrate in avans unearned revenue accountsconturi de venituri si cheltuieli revenue and expense accountsconturi la banci cash at bank bank accounts
conturi la banci in lei cash at bank in leiconturi la banci in valuta cash at bank in foreign currenciesconturi reprezentate in contul de profit si pierdere income statement accountsCurtea de Conturi audit office court of auditorsfurnizori si conturi asimilate suppliers and similar accountsinchiderea conturilor year end closing year end closurenote la conturi notes on the accountspersonal si conturi asimilate payroll and similar accountsplan de conturi chart of accounts codification of accountsalte conturi sundry accountsalte conturi in afara bilantului other off-balance sheet accountsasigurari sociale, protectia sociala si conturi asimilate social security and similar accountsasociati - conturi curente shareholders - current accountsasociati - dobanzi la conturi curente accrued interest on shareholders' current accountsbugetul statului, fonduri speciale si conturi asimilate amounts payable to the state budget, special funds and similar accountscasa si conturi la banci cash at bank and in hand cash at bank and on handclasa de conturi account category category of accounts class of accountsclienti si conturi asimilate customers and similar accountsconturi accountsconturi analitice ale clientilor customer accounts individual customers' accountsconturi analitice ale furnizorilor individual creditors' accountsconturi anuale annual accountsconturi bilantiere balance sheet accountsconturi curente la banci cash at bankconturi de active imobilizate long-term assets accountsconturi de amortizari allowance for depreciationconturi de capital propriu
owner's equity accounts stockholders' equity accountsconturi de capitaluri capital accountsconturi de cheltuieli expense accountsconturi de datorii restante past-due accountsconturi de depozit savings accountsconturi de economii savings accountsconturi de gestiune management accountsconturi de produse in curs de executie work in process inventory accountsconturi de produse in curs de fabricatie work in process inventory accountsconturi de regularizare accrualsconturi de regularizare si asimilate accruals and similar accountsconturi de venituri revenue accountsconturi de venituri inregistrate in avans unearned revenue accountsconturi de venituri si cheltuieli revenue and expense accountsconturi la banci cash at bank bank accountsconturi la banci in lei cash at bank in leiconturi la banci in valuta cash at bank in foreign currenciesconturi reprezentate in contul de profit si pierdere income statement accountsCurtea de Conturi audit office court of auditorsfurnizori si conturi asimilate suppliers and similar accountsinchiderea conturilor year end closing year end closurenote la conturi notes on the accountspersonal si conturi asimilate payroll and similar accountsplan de conturi chart of accounts codification of accountsalte conturi sundry accountsalte conturi in afara bilantului other off-balance sheet accountsasigurari sociale, protectia sociala si conturi asimilate social security and similar accountsasociati - conturi curente shareholders - current accounts
asociati - dobanzi la conturi curente accrued interest on shareholders' current accountsbugetul statului, fonduri speciale si conturi asimilate amounts payable to the state budget, special funds and similar accountscasa si conturi la banci cash at bank and in hand cash at bank and on handclasa de conturi account category category of accounts class of accountsclienti si conturi asimilate customers and similar accountscosturi costscosturi administrative administration costcosturi aferente exercitiului period costscosturi aferente iesirilor cost of disposalcosturi de ambalare packing costscosturi de cercetare research cost(s)costuri de cercetare-dezvoltare costs of research and development research and development costscosturi de comercializare marketing cost selling costscosturi de desfacere selling costscosturi de distributie distribution costscosturi de exploatare operating costscosturi de manopera labo(u)r costscosturi de marketing marketing costcosturi de materiale material cost material(s) costcosturi de prelucrare conversion costscosturi de promovare advertising cost promotion costcosturi de publicitate advertising costscosturi de transformare conversion costscosturi de transport costs of shipping freight costscosturi de transport aferente aprovizionarii freight-in costscosturi de transport aferente livrarilor freight-out costs
costuri de vanzare selling costscosturi deductibile fiscal tax-deductible costscosturi directe cu forta de munca direct labor costs direct labour costscosturi fixe fixed costscosturi generale overhead cost overheadscosturi generale de productie factory overhead costscosturi generale variabile variable overhead cost(s)costuri indirecte indirect costscosturi indirecte cu forta de munca indirect labor costs indirect labour costscosturi indirecte de munca indirect labor costs indirect labour costscosturi indirecte de productie factory overhead costs production overheadscosturi indirecte de productie standard standard factory overhead costcosturi periodice recurrent cost recurring cost recurring costscosturi semi-variabile semi-variable costscosturi standard standard costscosturi si venituri costs and revenuescosturile exercitiului period costsa suporta costurile (to) bear the costafectare a costurilor cost assignmentanalist de costuri cost accountant management accountantcredit credit loancredit bancar bank loancredit comercial trade creditcredit consumator consumer creditcredit contra cesiune assignment creditcredit cumparator
buyer creditcredit de consum consumer creditcredit de exploatare working capital credit working creditcredit de investitii capital investment loancredit de scont discount creditcredit de sudura bridging finance bridging loancredit documentar documentary creditcredit furnizor supplier's creditcredit garantat secured credit secured loancredit imobiliar construction loancredit in alb blank credit open credit unsecured creditcredit ipotecar mortgage mortgage creditcredit ipotecar cu rata variabila adjustable rate mortgage ARMcredit ipotecar direct direct mortgage loancredit ipotecar indirect indirect mortgage loancredit lombard collateral loan (USA) lombard loan UK
credit mixt mixed creditcredit negarantat blank credit open credit unsecured creditcredit negociabil negotiable creditcredit obligatar bond financingcredit pe baza de depozit loan on depositcredit pe cautiune bail creditcredit pe descoperit current account credit US
overdraft UK
credit pe termen scurt short credit short-term loancredit personal
personal creditcredit prin acceptare acceptance creditcredit prin angajament guarantee creditcredit prioritar overriding creditcredit punte bridging finance bridging loancredit reinnoibil renewable credit revolving creditcredit reinnoibil automat evergreen creditcredit roll-over roll-over creditcredit rotativ renewable credit revolving creditcredit sezonier seasonal creditcredit standby standby creditcreditarea contului credit on account crediting the accountcreditat creditedcumparare pe credit credit purchase term purchasecumparari pe credit purchases on creditcumparator pe credit credit customerde creditat to be creditedevaluarea riscurilor de credit credit status investigationinregistrare in creditul [unui cont] credit entryinregistrare pe credit credit entry creditinregistrate drept credite/inregistrari pe credit recorded as/by creditslimita de credit credit limitlinie de credit credit line line of creditlinie de credit (stand-by) credit line line of creditpe credit (despre inregistrari contabile) on the credit sideplafon de credit lending limitpolitica de credit
credit policyprintr-un credit in by creditingprotocol de credit credit memorandumrambursare anticipata (a unui credit) prepaymentrisc de credit credit riskscrisoare de credit L/C letter of creditscrisoare de credit circulara circular letter of creditscrisoare de credit comerciala commercial letter of creditscrisoare de credit de calatorie travellers' L/C travellers' letter of creditscrisoare documentara de credit documentary letter of credittermen de credit credit termvanzare pe credit credit salea acorda un credit (to) grant a credita credita (to) creditachizitii pe credit purchases on creditacord de credit credit agreementacord de credit incrucisat swap agreementbanca de credit ipotecar mortgage bankcard de credit credit cardcarte de credit credit cardcerere de credit (bancar) loan applicationcoloana „credit” credit columncooperativa de credit credit co-operative credit unioncreditarea contului credit on account crediting the accountnota de creditare credit note credit memorandumprin creditarea by creditingcredite bancare externe garantate de banci foreign banks loans guaranteed by bankscredite bancare externe garantate de stat foreign banks loans guaranteed by the state
credite bancare interne garantate de stat domestic bank loans guaranteed by the statecredite bancare nerambursate la scadenta bank loans in arrearscredite bancare pe termen lung long term bank loanscredite bancare pe termen lung nerambursate la scadenta long term bank loans in arrearscredite bancare pe termen lung si mediu long and medium term bank loanscredite bancare pe termen lung si mediu nerambursate la scadenta long and medium term bank loans in arrearscredite bancare pe termen mediu medium term bank loanscredite bancare pe termen scurt short-term bank loanscredite bancare pe termen scurt nerambursate la scadenta short-term bank loans in arrearscredite contractate outstanding loanscredite de la trezoreria statului state treasury loanscredite externe garantate de banci foreign loans guaranteed by bankscredite externe garantate de stat foreign loans guaranteed by the statecredite externe guvernamentale foreign government loanscredite fiscale tax creditscredite interne garantate de stat domestic loans guaranteed by the stategestiunea creditelor credit managementinregistrate drept credite/inregistrari pe credit recorded as/by creditslimita de competenta in materie de credite credit sanctioning authority loan officers' limitpierderi din credite comerciale credit lossescapital initial (referitor la credite) principalComitetul Tehnic al Asiguratorilor de Credite la Export al CEE COTACEX Technical Committee of Export Credit Insurers of the EECcreditor creditorcreditor ordinar general creditor ordinary creditor unsecured creditora avea contul creditor (to be in the) blackbon de cont creditor credit account voucherclienti - creditori advance payments from customerscreditori creditors
rulaj creditor credit footingsold creditor credit balancecreditori creditorscreditori comerciali trade creditorscreditori diversi sundry creditorscreditori: sume ce devin scadente si platibile in termen de un an creditors: amounts becoming due and payable within one yearcreditori: sume ce devin scadente si platibile intr-o perioada mai mare de un an creditors: amounts becoming due and payable after more than one yearclienti - creditori advance payments from customersalti creditori, incluzand taxe si impozite si asigurarile sociale other creditors including tax and social securitydebitori si creditori diversi sundry debtors and creditorscurs price rate coursecurs al actiunilor share pricecurs bursier share listcurs de aplicatie marrying pricecurs de cumparare bid pricecurs de deschidere opening pricecurs de emisiune issue pricecurs de inchidere closing pricecurs de inventar inventory ratecurs de schimb exchange rate rate of exchangecurs de schimb istoric historical rate of exchangecurs de schimb la data tranzactiei historical exchange ratecurs de tranzactie trading pricecurs forward forward ratecurs intervalutar (paritate intre doua devize prin raportare la o a treia) cross ratecurs la termen forward ratecurs la vedere (spot) spot ratecurs mediu mean price middle market price
curs oficial de schimb central exchange ratecurs pentru plata imediata in numerar spot ratecurs platit paid pricecurs spot spot ratecurs tras la sorti stock or bond price drawn by lotcurs valutar exchange rate rate of exchangecursul cel mai scazut lowest pricecursul de inchidere closing ratecursul normal al afacerilor normal course of businesscursul pietei market ratecursul zilei current market valuecursuri de schimb flotante floating exchange ratescursuri multiple multiple exchange rate split exchange ratedecontari din operatii in curs de clarificare suspense account unsettled transactionsdiferenta de curs difference in rate of exchangeimobilizari corporale in curs tangible assets in course of construction tangible assets in progressimobilizari in curs fixed assets under construction non-current assets in progress fixed assets in progressimobilizari necorporale in curs intangible assets in progressin curs in progressin curs de executie in processin curs de realizare in progress of completionla cel mai bun curs at best UK
at market US
la cursul zilei at the current rate of exchangelista de cursuri quotation listlucrari si servicii in curs de executie services in progressmetoda cursului zilei closing rate method UK
current rate method US
modelul cursului de schimb multinational MERM multinational exchange rate modelproductia in curs de executie work in progressproductia in curs de fabricatie work in progressproductie in curs de executie work in processproductie in curs de fabricatie goods in process goods in progress work in process work in progressproduse in curs de executie work in process work in progressproduse in curs de fabricatie work in process work in progressprovizioane pentru deprecierea imobilizarilor corporale in curs provisions for impairment of tangible assets in progressprovizioane pentru deprecierea imobilizarilor in curs provisions for impairment of fixed assets in progress provisions for impairment of non-current assets in progressprovizioane pentru deprecierea imobilizarilor necorporale in curs provisions for impairment of intangible assets in progressprovizioane pentru deprecierea productiei in curs de executie provisions for write-down of work in progressprovizioane pentru deprecierea stocurilor si productiei in curs de executie provisions for write-down of inventories and work in progressraport curs-beneficiu P/E ratio PER price-earning ratioraportul curs/beneficiu per actiune price/earnings ratio; p/e ratiostoc de produse in curs de executie work in process inventorystoc de produse in curs de fabricatie work in process inventoryvariatia stocurilor de produse finite si de productie in curs de executie variation in stocks of finished goods and in work in progressvenituri din diferente de curs valutar foreign exchange gainsvenituri sau cheltuieli privind diferentele de curs valutar exchange gains or lossestara in curs de dezvoltare developing country LDC less-developed country under-developed countrytari in curs de dezvoltare neasociate NADC Non-Associated Developing Countriesactive corporale in curs tangible assets in course of constructioncheltuieli din diferente de curs valutar foreign exchange lossescastiguri din diferente de curs valutar
foreign exchange gainsconstructii in curs construction in progresscontul produse in curs de fabricatie fara sold initial no beginning work in process inventorycontul „stocuri de productie in curs de executie” work in progress inventory accountconturi de produse in curs de executie work in process inventory accountsconturi de produse in curs de fabricatie work in process inventory accountsconturi de stocuri si productie in curs de executie inventories and work in progresscostul productiei in curs de executie cost of work in progresscurs valutar exchange rate rate of exchangecheltuieli din diferente de curs valutar foreign exchange lossescastiguri din diferente de curs valutar foreign exchange gainscurs intervalutar (paritate intre doua devize prin raportare la o a treia) cross ratevenituri din diferente de curs valutar foreign exchange gainsvenituri sau cheltuieli privind diferentele de curs valutar exchange gains or lossesdebit debita debita (to) charge (to) debitaviz de debit debit adviceca debit (despre introducerea inregistrarilor in contabilitate) as a debitcard de debit debit cardcard de plata cu debit amanat charge cardclienti debitori accounts receivablecoloana „debit” debit columnde debitat to be debiteddebitare a contului debiting the accountdebitat debiteddebitor debtor borrowerdebitori debtorsdebitori comerciali trade debtorsdebitori diversi sundry debtors
debitori si creditori diversi sundry debtors and creditorsdeclaratie de debit borrower's notedobanzi debitoare interest paidinregistrare in debitul [unui cont] debit entryinregistrare pe debit debit entry debitinregistrate drept debite/inregistrari pe debit recorded as/by debitsintrare pe debit debit entrype debit on the debit sidetotal sume debitoare total debitstranzactie de debit debit transactiontara debitoare debtor nationdebitare a contului debiting the accountnota de debitare debit note debit memorandumprin debitarea by debitingdebitor debtor borrowercont debitor bank overdraft overdrawn accountdebitori debtorsdebitori comerciali trade debtorsdebitori diversi sundry debtorsdebitori si creditori diversi sundry debtors and creditorsfurnizori - debitori advance payments to suppliersrulaj debitor debit footingsold debitor debit balancedebitori debtorsalti debitori other debtorsclienti debitori accounts receivabledebitori comerciali trade debtorsdebitori din amenzi si penalitati pretinse receivables from penalties and fines claimed
debitori diversi sundry debtorsdebitori scosi din activ, urmariti in continuare receivables written off but still followed updebitori solidari joint and several debtorsdebitori si creditori diversi sundry debtors and creditorsfurnizori - debitori advance payments to supplierspierderi datorate debitorilor losses on receivablespierderi din creante si debitori diversi bad debts written offpierderi din debitori diversi losses on sundry debtorsprovizioane pentru deprecierea creantelor - debitori diversi provisions for doubtful sundry debtorsvenituri din creante reactivate si debitori diversi bad debts written off and subsequently collecteddeclaratie declaration statementdeclaratie de dividende declaration of dividends dividend announcementdeclaratie de export export declarationdeclaratie de export a expeditorului shipper's export declarationdeclaratie de import import declarationdeclaratie de impozit tax returndeclaratie de interes declaration of interestdeclaratie de intrare bill of entry inwards entrydeclaratie de profit income statement statement of incomedeclaratie de profit si pierdere P&L statement profit and loss statementdeclaratie de profituri statement of earningsdeclaratie de TVA VAT returndeclaratie de venit income tax return income statementdeclaratie de venit global individual tax returndeclaratie eronata intentionata wilful misrepresentationdeclaratie financiara financial statementdeclaratie fiscala tax return
declaratie privind impozitele pe vanzari sales tax returndeclaratie privind impozitul pe profit corporate tax return income tax returndeclaratie vamala customs declaration customs entryformular de declaratie vamala customs entry forma semna o declaratie de renuntare (to) sign a waiverdeclaratii contabile accounting statementsdeclaratii financiare financial statementsdeclaratii financiare interimare interim financial statementsdeclaratii interimare interim statementsdeclaratii privind veniturile individuale individual tax returnsdeclaratii speciale special tax returnsalte declaratii financiare other financial statementsdeduceri de afaceri permise conform legislatiei fiscale allowable business deductions under the tax lawsdeduceri din impozite withholding allowancesdeduceri din vanzari sales deductionsdeduceri personale personal deductionsdeductibil deductible deductible (ins.)deductibil fiscal tax-deductibledeductibil la calculul impozitului tax-deductiblediferenta temporara deductibila deductible temporary differencenedeductibil non-deductibletaxa deductibila deductible taxtaxa [pe valoarea adaugata] deductibila input taxTVA deductibila deductible VAT input VATcheltuieli deductibile deductible expenses deductible charges allowable expensescheltuieli deductibile fiscal allowable business deductions under the tax laws deductible expenses for tax purposes tax-deductible expenses
tax-deductible chargescheltuieli deductibile in scopuri legate de impozitare deductible expenses for tax purposescheltuieli nedeductibile disallowed deductions non-allowable charges non-deductible expensescosturi deductibile fiscal tax-deductible costsdobanda interestdobanda activa interest earneddobanda acumulata accrued interestdobanda aferenta creantelor legate de interesele de participare accrued interest on receivables related to associatesdobanda aferenta imprumuturilor acordate pe termen lung accrued interest on long term loansdobanda aferenta sumelor datorate de filiale accrued interest on amounts owed by subsidiariesdobanda bancara bank interestdobanda bruta gross interestdobanda capitalizata accrued interestdobanda compusa compound interestdobanda creditoare interest earneddobanda legala legal interestdobanda negativa interest charge negative interestdobanda neta net interestdobanda pentru intarziere default interest interest for delaydobanda platibila interest payabledobanda simpla ordinary interest simple interestdobanda unui efect de comert interest on a notedobanda variabila variable rate variable rate of interestcambie purtatoare de dobanda interest-bearing notecambii nepurtatoare de dobanda non-interest-bearing notescost, asigurare, navlu, comision si dobanda cost, insurance, freight commission and interestcost, asigurare, navlu, dobanda si comision de schimb cost, insurance, freight, interest and exchangeefect comercial purtator de dobanda
interest-bearing noteefecte comerciale nepurtatoare de dobanda non-interest-bearing notesimprumut cu dobanda fixa fixed interest-rate loan fixed-rate loanimprumut cu dobanda redusa low interest-rate loan soft loanobligatiune cu dobanda flotanta floating rate bond floating rate noteobligatiune cu dobanda variabila variable-rate bondperioada de dobanda interest perioddobanzi - conturi asociati interest on shareholders' current accountsdobanzi aferente altor creante imobilizate accrued interest on other long term receivablesdobanzi aferente altor imprumuturi si datorii asimilate accrued interest on other loans and similar debtsdobanzi aferente creantelor imobilizate accrued interest on long-term debtorsdobanzi aferente creditelor bancare pe termen lung accrued interest on long term bank loansdobanzi aferente creditelor bancare pe termen lung si mediu accrued interest on long and medium term bank loansdobanzi aferente creditelor bancare pe termen scurt accrued interest on short term bank loansdobanzi aferente datoriilor legate de participatii accrued interest on debts relating to investmentsdobanzi aferente decontarilor in cadrul grupului accrued interest on settlements within the groupdobanzi aferente imprumuturilor din emisiunea de obligatiuni interest payable on debenture loansdobanzi aferente imprumuturilor din emisiuni de obligatiuni accrued interest on debenture loansdobanzi aferente imprumuturilor si datoriilor asimilate accrued interest on loans and similar debtsdobanzi de incasat interest receivable accrued interest receivabledobanzi de platit interest payable accrued interest payabledobanzi de platit si cheltuieli similare interest payable and similar chargesdobanzi la obligatiuni si titluri de plasament accrued interest on debentures and short term investmentsa plati dobanzile unei datorii (to) service a debtacumulare a dobanzilor accretionalte dobanzi de incasat si venituri similare other interest receivable and similar incomeasociati - dobanzi la conturi curente accrued interest on shareholders' current accountscheltuieli cu dobanzile interest expense
interest charges interest costscheltuieli privind dobanzile interest expense interest charges interest payable charges interest costscheltuieli privind dobanzile si alte cheltuieli similare interest payable and similar chargesrata de baza a dobanzii prime lending rate prime rate basic raterata de piata a dobanzii market interest raterata dobanzii interest rate rate of interestrata dobanzii interbancare interbank raterata dobanzii nominale nominal interest raterata efectiva a dobanzii effective interest raterata fixa a dobanzii fixed interest raterata minima a dobanzii minimum lending rate MLRrata reala a dobanzii real interest-rate real raterate ridicate ale dobanzilor high interest ratesrate scazute ale dobanzilor low interest ratesrisc de pierdere din rata dobanzii interest rate riskvenituri din dobanzi interest earned interest incomevenituri din dobanzi si alte venituri similare other interest receivable and similar incomeexceptional extraordinarycontract exceptional one-off contractprofit exceptional windfall profitvenituri exceptionale extraordinary revenues extraordinary incomevenituri si cheltuieli exceptionale extraordinary income and expenditureactive de exploatare operating assetsactivitate de exploatare ordinary operationsactivitati curente de exploatare operating activities
alte cheltuieli de exploatare other operating expenses other operating chargesalte venituri din exploatare other operating revenues other operating incomebeneficiu din exploatare trading profitbuget de exploatare operating budgetcapital de exploatare working capitalcare nu este de exploatare non-operatingcheltuieli de exploatare operating cost operating expenses operating charges operating costscheltuieli de exploatare privind amortizarea imobilizarilor operating expenses related to depreciation of fixed assets operating expenses related to depreciation of non-current assetscheltuieli de exploatare privind amortizarile si provizioanele operating expenses related to depreciation and provisions depreciation and provisions - operating expensescheltuieli de exploatare privind provizioanele pentru deprecierea activelor circulante operating expenses related to provisions for depreciation of current assets write-down of current assetscheltuieli de exploatare privind provizioanele pentru deprecierea imobilizarilor impairment losses on non-current assets operating expenses related to provisions for depreciation of fixed assetscheltuieli de exploatare privind provizioanele pentru riscuri si cheltuieli operating expenses related to provisions for risks and charges provisions for risks and charges - operating chargescontabilitate analitica de exploatare cost accountingcosturi de exploatare operating costscredit de exploatare working capital credit working creditdeclaratie de exploatare operating statementfluxuri de numerar din activitati de exploatare cash flows from operating activitiesgarantie pe perioada de exploatare lifetime warrantymateriale consumabile de exploatare/productie operating suppliespierdere din exploatare operating losspierderi din exploatare operating lossprofit brut din exploatare gross profitprofit de exploatare operating profitprofit din exploatare operating profitprofit net din exploatare
net operating incomerezultat de exploatare operating resultrezultat din exploatare operating result income from operationsunitate contabila de exploatare accounting unitvenituri din exploatare operating revenues operating incomevenituri din provizioane privind activitatea de exploatare write back of operating provisionsvenituri din subventii de exploatare revenues from subsidies for operating activitiesvenituri din subventii de exploatare aferente cifrei de afaceri revenues from subsidies related to the turnovervenituri din subventii de exploatare pentru alte cheltuieli de exploatare revenues from subsidies for other operating expensesextraordinar extraordinaryadunarea generala extraordinara extraordinary general meeting; EGMcheltuieli extraordinare extraordinary expenses extraordinary chargescastiguri si pierderi extraordinare extraordinary gains and losseselemente extraordinare extraordinary itemsimpozit pe profitul sau pierderea extraordinar(a) tax on extraordinary profit or lossrezultatul extraordinar extraordinary profit or lossvenituri extraordinare extraordinary revenues extraordinary incomeextraordinare extraordinarycheltuieli extraordinare extraordinary expenses extraordinary chargescheltuieli privind calamitatile si alte evenimente extraordinare expenses related to natural disasters and other extraordinary eventscheltuieli si venituri extraordinare extraordinary gains and losseselemente extraordinare extraordinary itemsoperatiuni 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 revenuesvenituri extraordinare extraordinary revenues extraordinary income
financiar financialadministratie financiara Board of Inland Revenue UK
Inland Revenue internal revenue service IRS US
an financiar tax year financial year accounting year accounting period fiscal periodanaliza rapoartelor financiare financial statement analysisbuget financiar financial budgetcheltuieli aferente exercitiului financiar curent dar care se vor plati in exercitiul/exercitiile viitoare accrued expenses accrued charges accrualsComisia Standardelor de Contabilitate Financiara; FASB Financial Accounting Standards Board; FASBconsilier financiar financial advisercontabil financiar financial accountantcontabilitate financiara financial accountingcontrol financiar financial controlCorporatia Financiara Internationala International Finance Corporationdatorii angajate, sold la inceputul [exercitiului financiar] beginning accrued liabilitiesdirector financiar financial vice presidentdocument financiar financial documentefect financiar finance billexercitiu financiar tax year accounting period accounting year financial year fiscal period fiscal yearinteres financiar financial interestinteres financiar direct direct financial interestinteres financiar indirect indirect financial interestintermediar financiar financial intermediaryistoric financiar financial recordleasing financiar finance leaseoperatiuni de sfarsit de an financiar closing procedures year end procedurespasive angajate, sold la inceputul [exercitiului financiar]
beginning accrued liabilitiesprofit financiar financial incomeprofit financiar inainte de impozit[are] pretax financial incomeprofit sau pierdere pe anul financiar profit or loss for the financial yearprofitul pe anul financiar profit for the financial yearprofitul pe exercitiul financiar profit for the financial yearraport financiar interimar interim financial reportraport financiar/bursier market reportrezultat financiar financial resultrisc financiar financial risksfarsitul exercitiului (financiar) end of a financial yearsfarsitul exercitiului financiar end of the financial yearstandard de contabilitate financiara financial accounting standardtrecutul financiar al companiei company's financial historyvicepresedinte financiar financial vice presidentsantaj financiar greenmail