21516492 alphabetical dictionary accounting

8/8/2019 21516492 Alphabetical Dictionary Accounting

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ACTIV

activassetassets

activ amortizabil

depreciable assetactiv circulant

current assetcurrent assets

activ comercialoperating assets

activ contabiltotal asset value

activ curentcurrent assetcurrent assets

activ de exploatareoperating assets

activ de folosinta indelungatalong-lived asset

activ de lunga duratalong-lived asset

activ disponibilliquid resourcescash and bank balances

activ fictivfictitious assetsnominal assets

activ imobilizatlong-term assetlong-lived asset

activ nelichidilliquid asset

activ netnet assetsnet worth

activ net realequity capital

activ pe termen lunglong-term asset

activ privind impozitul amanatdeferred tax asset

activ totaltotal assets

baza de impozitare a unui activ sau obligatiitax base of an asset or liability

cont de activasset account

cont de regularizare activ/pasivasset-liability adjustment account

conturi de pasiv corespondente unui cont de activcontra-asset accounts

debitori scosi din activ, urmariti in continuarereceivables written off but still followed up

decontari din operatii in participatie - activtransactions related to joint operations - asset

descresteri ale activului net

decreases in net assetsdiferente de conversie - activ

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foreign exchange differences - assetsinregistrat drept activ

capitalizedoperatiuni in activ

lending businessa reduce valoarea contabila a unui activ

(to) write downsold activ

positive balance

ACTIVE

activeassets

active circulante lichideshort-term liquid assets

active circulante netenet current assets

active circulante totaletotal current assets

active corporaletangible assets

active corporale in curstangible assets in course of construction

active corporale mobilemoveable tangible assets

active corporale mobile neregasite in capitolele anterioareother moveable tangible assets

active corporale netetangible net assets

active corporale pe termen lung

tangible long-term assetsactive corporale si necorporale

tangible and intangible assetsactive curente nete

net current assetsactive curente totale

total current assetsactive de exploatare

operating assetsactive epuizabile

wasting assetsactive fictive

fictitious assets

active financiarefinancial assets

active fixefixed assets

active fixe corporaletangible fixed assetsplant and equipment

active fixe financiareinvestment assets

active imobilizatefixed assetsnon-current assetscapital assets

active in afara bilantuluioff-balance sheet assets

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active lichideavailable assetsavailable fundsfunds available for paymentliquid assets

active necorporale

intangible assetsintangibles

AFACERI

a face afaceri(to) do business

a avea succes in afaceri(to be in the) black

activitatea de afaceribusiness operations

afaceri 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 business

deduceri de afaceri permise conform legislatiei fiscaleallowable business deductions under the tax laws

mediu de afaceribusiness community

operatiuni de afaceribusiness operations

oportunitate de afaceribusiness opportunity

plan de afaceribusiness planbusiness project

practica de afaceribusiness proceedings

profituri din afaceri care nu sunt organizate ca societate cu personalitate juridicaunincorporated business profits

proiect de afaceribusiness planbusiness project

secret de afaceribusiness secrettrade secret

tranzactie de afaceri (tranzactie comerciala)business transaction

venituri din subventii de exploatare aferente cifrei de afacerirevenues from subsidies related to the turnover

AGENT

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agentagent

agent administratormanaging agent

agent angajat

employed agentagent comercial

commercial agentmercantile agent

agent comercial auto-angajatself-employed commercial agent

agent comercial care detine stocuriagent carrying stock

agent de asigurariinsurance agent

agent de bursastockbroker

agent de degrupare a incarcaturii

break bulk agentagent de expeditie

forwarderforwarding agentfreight forwarder

agent de exportexport agentexport management agent

agent de grupajconsolidatorgroupage agent

agent de grupaj oceanicocean freight consolidator

agent de importimport agent

agent de incasaredebt collector

agent de navlosirechartering agent

agent de schimbshare brokerstock broker

agent de schimb valutarforeign-exchange dealer

agent de serviciiservice agent

agent de transfer de mesajeMessage Transfer AgentMTA

agent de vanzarisales agentsales representativeselling agent

agent de voiajtravel agent

agent economicbusiness enterprisebusiness organization

agent exclusiv

exclusive agentagent fiscal

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fiscal agentagent general

general agentagent imobiliar

real estate agentagent independent

independent agentagent Lloyd's

Lloyd's agentagent maritim

shipping agentagent ne-exclusiv

non-exclusive agentagent portuar

port agentagent remunerat pe baza de comision

commission agentagent salariat

salaried agent

agent specialspecial agent

agent strainforeign agent

agent unicsole agent

agent universaluniversal agent

agent utilizatorUAuser agent

agent vamalcustoms agent

customs clearance agentagent del credere

del credere agentagenti subscriitori

underwriting agentsconosament emis de agentul de expeditie

house bill of ladingcontract de agenturare

agency contractacord de agenturare

agency agreementFederatia Internationala a Asociatiilor de Tranzitari (Agenti de Expeditie)

FIATA

International Federation of Freight Forwarders Associationsrecipisa a agentului de expeditie

forwarder's receipt

AGENTIE

agentieagency

agentie de publicitateadvertising agency

agentie de transportforwarding agency

agentie imobiliarareal estate agency

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munca de agentieagency work

tarif al agentieiagency fees

AGENTURARE

acord de agenturareagency agreement

contract de agenturareagency contract

legislatie privind agenturareaagency law

AMORTIZARE

amortizareallowance for depreciationamortisation (termen folosit numai pentru imobilizari necorporale)amortization (termen folosit numai pentru imobilizari necorporale)depreciationredemption

amortizare a resursei naturaledepletion

amortizare accelerataaccelerated amortizationaccelerated depreciation

amortizare acumulataaccumulated depreciationaccumulated amortization (termen folosit numai pentru imobilizari necorporale)accumulated depletion (termen folosit numai pentru resurse naturale)

amortizare completawrite offwrite-off

amortizare cumulataaccumulated depreciation

amortizare dublu-regresivadouble-declining balance depreciation

amortizare liniarastraight line depreciationstraight-line depreciationstraight-line method of depreciation

amortizare prin metoda procentajului dublu din solddouble-declining balance depreciation

amortizare progresivaincreasing charge depreciationprogressive depreciation

amortizare regresiva dubladouble-declining balance depreciation

cont de amortizare acumulataaccumulated depreciation account

fonduri de amortizaresinking fund

metoda de amortizaredepreciation method

method of depreciationmetoda liniara (de amortizare)straight-line method

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metoda liniara de amortizarestraight-line depreciation methodstraight-line method of depreciation

metoda ratei de amortizare variabilevariable charge approach

metoda regresiva de amortizare

declining balance depreciationreducing balance methodreducing installment system

metode accelerate (de amortizare)accelerated methods

pe baza [de amortizare] liniaraon a straight-line basis

perioada de amortizare a investitieipayback period

rata liniara [de amortizare]straight-line rate

AMORTIZAREA

amortizarea activelor corporale mobile neregasite in capitolele anterioaredepreciation of other moveable tangible assets

amortizarea acumulata aferentarelated accumulated depreciation

amortizarea aferenta gradului de neutilizare a mijloacelor fixedepreciation relating to excess capacity of fixed assets

amortizarea altor imobilizari corporaledepreciation of other tangible assets

amortizarea altor imobilizari necorporaleamortisation of other intangible assets

amortizarea 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 expensesamortisation of set-up costs

amortizarea cheltuielilor de dezvoltareamortisation of development costs

amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale si altor drepturi si

valori similareamortisation of concessions, patents, licences, trademarks and similar rights and assets

amortizarea constructiilordepreciation of buildings

amortizarea constructiilor specialedepreciation of special constructions

amortizarea imobilizarilordepreciation of fixed assets

amortizarea instalatiilor, mijloacelor de transport, animalelor si plantatiilordepreciation of plant and machinery, motor vehicles, animals and plantations

amortizarea masinilor, utilajelor si instalatiilor de lucrudepreciation of plant and machinery

amortizarea mijloacelor de transportdepreciation of motor vehicles

amortizarea uneltelor, dispozitivelor, instrumentelor, mobilierului si aparaturii birotice

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depreciation of tools, furniture and office equipmentcheltuieli cu amortizarea

depreciation expensedepreciation charge

cheltuieli de exploatare privind amortizarea imobilizariloroperating 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 assetscheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilor

financial expenses related to amortisation of premiums on redemption of debenturesamortisation of premiums on redemption of debentures

cheltuieli privind amortizareadepreciation expensedepreciation charge

cheltuieli privind amortizarea (epuizarea) resurselor naturaledepletion expenses

AMORTIZARI

amortizari privind imobilizariledepreciation of non-current assets

amortizari privind imobilizarile corporaledepreciation of tangible assets

amortizari privind imobilizarile necorporaleamortisation of intangible assets

cheltuieli cu amortizarile si provizioaneledepreciation and provisions expenses

cheltuieli cu amortizarile, provizioanele si ajustarea la inflatiedepreciation, provisions and adjustments for inflation expenses

cheltuieli de exploatare privind amortizarile si provizioanele

operating expenses related to depreciation and provisionsdepreciation and provisions - operating expenses

cheltuieli exceptionale privind amortizarile si provizioaneleextraordinary expenses related to depreciation and provisions

cheltuieli financiare privind amortizarile si provizioaneleimpairment losses and write-down of financial assets

conturi de amortizariallowance for depreciation

imobilizari corporale nete (dupa scaderea amortizarii acumulate)property, plant and equipment, net

rata amortizariidepreciation chargedepreciation expense

depreciation raterate of depreciation

rata anuala a amortizarilorannual depreciation chargeannual rate of depreciationprovisions for depreciation

AMORTIZAT

amortizatamortizeddepreciated

amortizat completwritten off

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amortizat partialwritten down

amortizatedepleted (termen folosit numai pentru active de natura resurselor naturale)

valoare de amortizatdepreciable cost

valoare ramasa de amortizatcarrying amountcarrying value

ANALITIC

analiticsubsidiary

cont analiticsubsidiary account

contabilitate analitica de exploatarecost accounting

conturi analitice ale clientilorcustomer accountsindividual customers' accounts

conturi analitice ale furnizorilorindividual creditors' accounts

registru analiticsubsidiary ledgersubsidiary file

registru de conturi analiticesubsidiary book of account

ANALITICE



registru de conturi analiticesubsidiary book of account

ANUAL

anualannualyearly

aprobarea bilantului anualadoption of the annual accountsapproval of the annual financial statements

audit anualannual audit

bilant anualannual balance sheet

bugete anualeannual budgets

cifra de afaceri anuala

annual turnovercontrol anualannual audit

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conturi anualeannual accounts

documente contabile anualeannual accounts

documente contabile anuale consolidateconsolidated accounts

consolidated financial statementsprincipiu de anualitate

accrual basisaccrual concept

raport anualannual report

raport anual al grupuluigroup annual report

raport si conturi anualeannual report and accounts

raportul anual al grupuluigroup's annual report

raportul anual catre actionari

annual report to stockholdersrata anuala a amortizarilor

annual depreciation chargeannual rate of depreciationprovisions for depreciation

rentabilitate anualaannual return

rulaj anual al activelorasset turnover ratio

venit anualannual income

AUDIT

auditaudit

a audita(to) audit

audit anualannual audit

audit externexternal audit

audit generalcompleted auditgeneral audit

complete auditaudit intern

internal auditaudit legal

statutory auditaudit partial

partial auditrestricted audit

auditul conduceriimanagement audit

auditul managementuluimanagement audit

baza de auditaudit trail

comisie de audit

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audit committeeraport de audit

audit report

AUDITAT

auditataudited

AUDITOR

auditorauditor

auditor interninternal auditor

auditor intern autorizatcertified internal auditor; CIA

auditor legalstatutory auditor

raport al auditoriloraudit reportauditor's report

raportul auditorilorauditors' report

raportul auditorilor independentireport of independent auditors

raportul auditoruluiauditor's report

AVANS

avansadvance (of money)down paymentadvanceadvance paymentearnestearnest money

a plati in avans(to) pay in advance

avans de pre-emisiune

BANbond 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

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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 insuranceunexpired insurance

cheltuieli platite in avansexpenses paid in advance

conturi de venituri inregistrate in avansunearned revenue accounts

fonduri banesti acordate in avansimprest

garantie de restituire a avansuluiadvance payment guarantee

in avanson account

navlu platit in avans

freight paidfreight prepaidprepaid freightadvance freight

plata in avanspayment in advanceprepaymentadvance payment

platibil in avanspayable in advance

platit in avanspaid in advanceprepaid

plati in avanspayments on account

plati in avans catre furnizoriadvance payments to supplierspayments on account in advance

plati primite in avansadvance payments receivedpayments received on account

taxe platite in avanscharges prepaidexpenses paid in advanceprepaid expenses

transport platit in avans

advance freightprepaid freight

venituri constatate in avansdeferred revenuedeferred income

venituri din servicii inregistrate in avansunearned service revenue

venituri in avansdeferred revenuedeferred income

venituri inregistrate in avansdeferred revenuedeferred income

unearned revenues

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AVANSURI

avansuripayments on accountadvances

avansuri acordate pentru alte imobilizari corporaleadvance payments for other tangible assets

avansuri acordate pentru imobilizari corporaleadvance payments for tangible non-current assets

avansuri acordate pentru imobilizari necorporaleadvance payments for intangible non-current assets

avansuri acordate pentru instalatii tehnice si masiniadvance payments for plant and machinery

avansuri acordate personaluluiadvances to employees

avansuri de trezoreriecash advances

fond de avansuri

imprest fundsistem de avansuri fixe de casa

imprest system

BALANTA

balantabalance

balanta comercialabalance of tradetrade balance

balanta comerciala deficitara

adverse balance of tradeadverse trade balance

balanta de platibalance of paymentsBOP

balanta de verificaretrial balance

balanta de verificare ajustataadjusted trial balance

balanta de verificare de sfarsit de anyear-end trial balance

balanta de verificare finalapost-closing trial balance

balanta de verificare rectificataadjusted trial balance

balanta de verificare regularizataadjusted trial balance

BALANTA COMERCIALA


balanta comerciala deficitara

adverse balance of tradeadverse trade balance

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BALANTA DE VERIFICARE

balanta de verificaretrial balance

balanta de verificare ajustata

adjusted trial balancebalanta de verificare de sfarsit de an

year-end trial balancebalanta de verificare finala

post-closing trial balance

BILANT

bilantbalance sheet

bilant anualannual balance sheet

bilant bancarbank balance sheet

bilant comparativcomparative balance sheet

bilant consolidatconsolidated balance sheetgroup balance sheet

bilant contabilbalance sheet

bilant de deschiderelist of opening balancesopening balance sheet

bilant de inchidere

closing balance sheetlist of closing balances

bilant de lichidarebalance sheet for liquidation purposesliquidation balance sheet

bilant integratconsolidated balance sheetgroup balance sheet

bilant intermediarinterim statement

data bilantuluibalance sheet date

post de bilant

balance sheet itemraportat in bilant

reported in the balance sheettotal al unui post de bilant

balance sheet valueverificarea bilantului

balance sheet audit

BILANT ANUAL

aprobarea bilantului anual

adoption of the annual accountsbilant anual

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annual balance sheet

BILANT CONTABIL

bilant contabil

balance sheet

BRUT

brutgross

dividend brutgross dividend

dobanda brutagross interest

imprumut brutgross borrowings

marja profitului brutgross profit margin

metoda profitului brutgross profit method

pret brutgross price

pret brut de achizitiegross purchase price

Produs Intern BrutGDPGross Domestic Product

Produs Intern Brut la costurile factorilor de productieGDP at factor cost

Gross Domestic Product at factor costProdus Intern Brut la pretul pietei

GDP at market pricesGross Domestic Product at market prices

Produs Intern Brut la preturi constanteGDP at constant pricesGross Domestic Product at constant prices

Produs National BrutGNPGross National Product

Produs National Brut la pretul pieteiGNPmpGross National Product at market prices

profit brutgross profitincome before income taxesincome before taxesearnings before income taxespre-tax profit

profit brut din exploataregross profit

profit brut impozabiltaxable gross income

randament brutgross yield

salarii brutegross earnings

salariu brut

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gross salarygross pay

tonaj brut inregistratgross registered tonnage

total brutgross amount

venit brutgross income

venituri brutegross incomegross earnings

vanzari brutegross sales

BUGET

bugetbudget

buget de cheltuieliexpenditure budget (capital)

buget de exploatareoperating budget

buget de investitiicapital budget

buget de investitii in active imobilizatecapital budget

buget de lichiditaticash budgetcash flow forecast

buget de productieproduction budget

buget de publicitateadvertising budget

buget de veniturirevenue budget

buget de vanzarisales budget

buget financiarfinancial budget

buget generalmaster budget

buget pe o anumita perioadaperiod budget

buget 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 budgettreasury

bugetul statului, fonduri speciale si conturi asimilate

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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 deficittreasury deficit

director de bugetbudget director

elaborarea bugetului/bugetelorbudgeting

exercitiu bugetarbudget year

formula bugetului flexibil

flexible budget formulaintocmirea bugetului/bugetelor

budgetingobiectivul bugetului

budget's targetperioada de buget

budget periodpeste buget

over budgetplanificarea bugetului

budgetingprevazut in buget

budgeted

vanzarile prevazute in bugetbudgeted sales

a prevedea in buget(to) budget for

alte creante privind bugetul statuluiother claims receivable from the treasury

alte datorii fata de bugetul statuluiother debts payable to the treasury

alte datorii si creante cu bugetul statuluiother debts and claims with the treasury

aprobare a bugetuluibudget clearance

BUGETAR

alocatii bugetarebudgetary appropriations

bugetarbudgetary

bugetare participativaparticipative budgeting

constrangeri bugetarebudget constraint

control bugetarbudgetary control

deficit bugetarbudget deficit

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treasury deficitexercitiu bugetar

budget yearpreviziuni bugetare

budget estimatespret de revenire bugetara

budgeted costsistem de control bugetar

budgetary control systemsurse de venituri bugetare

government's revenue

CAPITAL

capitalcapital

capital imobilizatfixed capital

capital acumulatearned capital

capital angajatcapital assetsfixed capital

capital autorizatauthorized capitalregistered capital

capital circulantcirculating capitalfloating capitaloperating capitaltrading capital

working capitalcapital circulant net

net working capitalcapital castigat din activitate

earned capitalcapital de exploatare

working capitalcapital de risc

venture capitalrisk capital

capital de rulajcirculating capitalfloating capital

operating capitaltrading capitalworking capital

capital imobilizatcapital assetsfixed capital

capital imprumutatborrowed capitalloan capital

capital in actiunicapital stock US

equity-share capitalshare capital UK

share capitalcapital stock

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capital initialbasic capitalbeginning capitalinitial capitalopening capitalseed capital

capital initial (referitor la credite)principal

capital investitcapital assetsinvested capitalfixed capital

capital legallegal capital

capital neproductivassets not in useunproductive capital

capital permanentlong-term capital

invested capitalcapital propriu

equity ownershipowner's equityowners' equityequityshareholders' equitystockholders' equitytotal equityequity capitalnet worth

capital propriu (al asociatilor)partners' equity

capital propriu (mai multi proprietari)owners' equity

capital propriu (un singur proprietar)owner's equity

capital propriu nealocatunallocated equity

capital propriu nerepartizatunallocated equity

capital rezidualresidual equity

capital socialcompany capitalregistered capital

share capitalcontributed capitalcapital stock

capital subscrissubscribed capital

capital subscris nevarsatsubscribed capital unpaidsubscribed capital called but not paidsubscribed and not paid-in share capital

capital subscris varsatsubscribed capital paidsubscribed and paid-in share capital

capital utilizat

capital employedcapital owned

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capital varsatpaid-in capitalcontributed capitalpaid-up capital

capital si rezervecapital and reserves

capitalul creditorilorcreditors' equity

capitalul propriu totaltotal shareholders' equitytotal stockholders' equity

capitaluri febrilehot money

capitaluri propriishareholders' equity

cheltuiala de capitalcapital expenditure

cheltuieli privind activele cedate si alte operatii de capitalnet value of assets disposed of and other capital transactions

cheltuieli privind operatiile de capitalcapital transactions expenses

castig de capitalcapital gain

castiguri de capitalcapital gains

castiguri din operatiuni de capitalcapital gains

castiguri nete din operatiuni de capitalnet capital gain

coeficient de capitalizare a rezultatelorP/E ratioPER

price-earning ratiocontul prime legate de capital

share premium accountconturi de capital propriu

owner's equity accountsstockholders' equity accounts

conturi de capitaluricapital accounts

cost de capitalcapital cost

creante privind capitalul subscris si nervarsatsubscribed capital called but not paid

decontari cu asociatii privind capitalul

shareholders - amounts receivable related to capitalmodificarile capitalului propriu

changes in shareholders' equitychanges in stockholders' equity

operatii de capitalcapital transactions

prime de capitalshare premiumpremium related to capital

prime legate de capitalpaid-in surplus

raportul datorii / capital propriudebt to equity

debt to equity ratiorentabilitatea capitalului

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earning capacityprofit-capital ratio

rentabilitatea capitalului investitreturn on investmentROI

rezerve de capital

capital reservessituatia capitalului propriu

statement of equitystatement of shareholders' equitystatement of stockholders' equitystatement of owner's equity

situatia modificarilor capitalului propriustatement of changes in equitystatement of changes in shareholders' equitystatement of changes in stockholders' equity

societate de investitii cu capital variabilopen-end investment companyunit trust company

societate specializata in capital de riscventure capital company

sold final al contului de capital propriuending owner's capital

total capital propriutotal shareholders' equitytotal stockholders' equity

total pasive si capital propriutotal liabilities and shareholders' equitytotal liabilities and stockholders' equity

venit din capitalunearned income

venituri 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 transactions

CAPITALURI

capitaluri febrilehot money

capitaluri in fugaflight capital

capitaluri propriishareholders' equity

capitaluri speculativehot money


rentabilitatea capitalurilor propriireturn on equity

CHELTUIELI

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cheltuieliexpenseexpenseschargesexpenditures

cheltuieli platite in avansprepaid expenses

cheltuieli aferente din punct de vedere fiscal exercitiilor viitoaredeferred expenditure

cheltuieli aferente exercitiului financiar curent dar care se vor plati inexercitiul/exercitiile viitoare

accrued expensesaccrued chargesaccruals

cheltuieli aferente imobilizarilorcapital expenditures

cheltuieli aferente veniturilorrevenue expenditure

cheltuieli amanatedeferred expenditure

cheltuieli angajateaccrued expensesaccrued chargesaccruals

cheltuieli angajate privind garantiileaccrued warranty expense

cheltuieli angajate privind intretinerea (utilitatile)accrued utility expense

cheltuieli anticipateprepaid expensesdeferred expenditure

cheltuieli cu publicitateaadvertising costs

cheltuieli cu alte impozite, taxe si varsaminte asimilateother taxes, duties and similar expenses

cheltuieli cu alte servicii executate de tertiother third party services expenses

cheltuieli cu amortizareadepreciation expensedepreciation charge

cheltuieli cu amortizarile si provizioaneledepreciation and provisions expenses

cheltuieli cu amortizarile, provizioanele si ajustarea la inflatiedepreciation, provisions and adjustments for inflation expenses

cheltuieli cu asigurarile sociale, cu indicarea separata a celor legate de pensiisocial security costs, with a separate indication of those relating to pensions

cheltuieli cu asigurarile si protectia sociala, cu mentionarea separata a celor referitoarela pensii

social security costs, with a separate indication of those relating to pensionscheltuieli cu chiriile

rent expenserental expenses

cheltuieli cu creante irecuperabileuncollectible accounts expense

cheltuieli cu deplasari, detasari si transferaritravel expense

cheltuieli cu dobanzile

interest expenseinterest charges

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interest costscheltuieli cu forta de munca

labo(u)r costscost of labo(u)r

cheltuieli cu garantii [acordate]warranty expense

cheltuieli cu impozite si taxe aferente statelor de salariipayroll tax expense

cheltuieli cu impozitele, taxele si varsamintele asimilatetaxes, duties and similar expenses

cheltuieli cu impozitul pe profitincome tax expense

cheltuieli cu impozitul pe profit amanatdeferred tax expense

cheltuieli cu impozitul pe profit si alte impoziteincome tax and other taxes

cheltuieli cu impozitul pe profitul curentcurrent income tax expense

cheltuieli 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 expense

cheltuieli cu materii prime, materiale si marfuriraw materials, materials and goods for resale expenses

cheltuieli cu materiile primeraw materials expense

cheltuieli cu personalulpersonnel expense(s)staff costs

cheltuieli cu primele de asigurareinsurance premiums expenseinsurance expense

cheltuieli cu publicitateaadvertising 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 expenseswages and salaries expense

cheltuieli cu salariile personaluluisalaries expense

cheltuieli cu servicii bancarebank service charge expense

cheltuieli cu serviciile bancare si asimilate

bank service charges and similar expensebank commissions and similar charges

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cheltuieli efectuate in avansprepaid expenses

cheltuieli publicepublic 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 sinecorporale

value adjustments in respect of formation expenses and of tangible and intangible fixedassetsalte 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 expensesother operating charges

alte cheltuieli din afara (cu energia si apa)other external charges

alte cheltuieli exceptionale privind operatiile de capitalother extraordinary expenses related to capital transactions

alte cheltuieli exceptionale privind operatiile de gestiuneother extraordinary administrative expenses

alte cheltuieli externeother external charges

alte cheltuieli financiareother financial expenses

alte 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 costsamortizarea cheltuielilor de constituire

amortisation of formation expensesamortisation of set-up costs

amortizarea cheltuielilor de dezvoltare

amortisation of development costs

CHELTUIELI DE EXPLOATARE

cheltuieli de exploatareoperating costoperating expensesoperating chargesoperating costs

cheltuieli de exploatare privind amortizarea imobilizariloroperating expenses related to depreciation of fixed assetsoperating expenses related to depreciation of non-current assets

cheltuieli de exploatare privind amortizarile si provizioaneleoperating expenses related to depreciation and provisions

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depreciation and provisions - operating expensescheltuieli de exploatare privind provizioanele pentru deprecierea activelor circulante

operating expenses related to provisions for depreciation of current assetswrite-down of current assets

cheltuieli de exploatare privind provizioanele pentru deprecierea imobilizarilorimpairment losses on non-current assets

operating expenses related to provisions for depreciation of fixed assetsalte cheltuieli de exploatare

other operating expensesother operating charges

CHELTUIELI EXCEPTIONALE

cheltuieli exceptionaleextraordinary expenses

cheltuieli exceptionale privind amortizarea imobilizarilorextraordinary expenses related to depreciation of fixed assets

cheltuieli 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 expenses

CHELTUIELI EXTRAORDINARE

cheltuieli extraordinareextraordinary expensesextraordinary charges

cheltuieli privind calamitatile si alte evenimente extraordinareexpenses related to natural disasters and other extraordinary events

cheltuieli si venituri extraordinareextraordinary gains and losses

CHELTUIELI FINANCIARE

cheltuieli financiarefinancial expensesfinancial charges

cheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilorfinancial expenses related to amortisation of premiums on redemption of debenturesamortisation of premiums on redemption of debentures

cheltuieli financiare privind amortizarile si provizioaneleimpairment losses and write-down of financial assets

cheltuieli financiare privind provizioane pentru riscuri si cheltuielifinancial expenses related to provisions for risks and charges

cheltuieli privind imobilizarile financiare cedatelosses on disposal of long term financial investments

cheltuieli privind investitiile financiare cedate

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losses on disposal of financial investmentsalte cheltuieli financiare

other financial expenses

CIFRA

cifrafigure

cifra de afacerisales figureturnoversales

cifra bruta de afacerigross turnover

cifra de afaceri anualaannual turnover

cifra de afaceri netanet sales

cifra neta de afacerinet turnover

impozit pe cifra de afaceriturnover tax

CIFRA DE AFACERI

cifra de afacerisales figureturnoversales

cifra de afaceri anualaannual turnover

cifra de afaceri netanet salesnet turnover

cifra bruta de afacerigross turnover

impozit pe cifra de afaceriturnover tax

previziune de cifra de afacerisales forecasting

CLIENT

clientclientcustomer

client gerat sub mandat discretionardiscretionary client

client strainforeign customer

avansuri ale clientiloradvances from customers

clientelaclientele

clienticustomers

clienti - creditori

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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 accountscont al unui client (la un magazin)

charge account US

numarul contului clientuluicustomer account number

CLIENTI

clienticustomers

avansuri ale clientiloradvances from customers

clienti - creditoriadvance payments from customers

clienti - facturi de intocmitcustomers - invoices to be issued

clienti debitoriaccounts receivable

clienti incertidoubtful customers

clienti incerti sau in litigiu

doubtful customers or customers involved in litigationclienti si conturi asimilate

customers and similar accountsconturi analitice ale clientilor

customer accountsindividual customers' accounts

creante clientiaccounts receivabletrade accounts receivable

creante clienti, sold la sfarsitul [exercitiului]ending accounts receivable

depozite ale clientilorcustomer deposits

discounturi acordate clientilorsales discounts

efecte de primit de la clientibills of exchange to be received from customers

facturare clientibilling of customers

garantii acordate clientilorguarantees to customers

marfa returnata de clientisales returns

marfa returnata de clienti si alte rabaturi acordatesales returns and allowances

ordonarea creantelor - clienti dupa vechimeaging of accounts receivable

provizioane pentru deprecierea creantelor - clienti

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allowance for bad debtsallowance for doubtful accountsprovisions for doubtful customersreserve for bad debts

provizioane pentru garantii acordate clientilorprovisions for guarantees to customers

valoarea bruta a creantelor asupra clientilorgross accounts receivable

COLECTAT

taxa [pe valoarea adaugata] colectataoutput tax

totalul impozitului pe vanzari colectattotal sales taxes collected

TVA colectataoutput VAT

COMERCIAL

comercialcommercial

Comisia Natiunilor Unite pentru Dreptul Comercial InternationalUNCITRALUnited Nations Commission on International Trade Law

concesiuni, brevete, licente, marci comerciale si alte drepturi si valori similareconcessions, patents, licences, trademarks and similar rights and assets

concesiuni, brevete, licente, marci comerciale si alte drepturi si valori similareachizitionate

purchased concessions, patents, licences, trademarks and similar rights and assetsConsiliul International pentru Arbitraj Comercial

ICCAInternational Council for Commercial Arbitration

contract comercialtrade contract

costuri de comercializaremarketing costselling costs

creante comercialetrade receivablestrade debtorsaccounts receivable

credit comercialtrade credit

creditori comercialitrade creditors

datorii comercialetrade creditors

debitori comercialitrade debtors

dezechilibru comercialimbalance of tradetrade gap

director comercialcommercial manager

discount comercialtrade discountdrept comercial

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business lawcommercial lawmercantile lawtrade law

efect comercialbusiness paper

commercial paperdraft billinstrument of commercenotetrade bill

efect comercial purtator de dobandainterest-bearing note

efect comercial refuzat la platadishonored note

embargo comercialstoppage of trade

excedent comercialtrade surplus

factura comercialacommercial invoice

fond comercialgoodwill

fond comercial negativnegative goodwill

fond comercial obtinut in urma absorbtieigoodwill from consolidation

legea societatilor comercialeCompanies Act

mostra comercialatrade sample

provizioane pentru concesiuni, brevete, licente, marci comerciale si alte drepturi si

valori similareprovisions 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

UNCIDUniform Rules of Conduct for Interchange of Trade Data by Teletransmission

scrisoare de credit comercialacommercial letter of credit

sectoare comerciale

tradessocietate comerciala

company UK

corporation US

trading companyventurecorporationcompanycommercial company

societate comerciala europeanaECSEuropean Commercial Society

targ comercial

trade fairtransfer electronic de date comerciale prin retelele de comunicatii

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TEDISTrade Electronic Data Interchange System

tratat comercialcommercial treatytrade agreement

tratat comercial bilateral

bilateral trade agreementbilateral trade treaty

tribunal comercialcommercial court

vas comercialcargo shipmerchant vessel

vas comercial care face curse la cereregeneral tradertramp vessel

acord comercialcommercial treatytrade agreement

acord de comercializaremarketing agreement

acreditiv comercialcommercial letter of credit

adaos comercialgross marginmark-up

adaosul comercial al comerciantuluitrader's markups

agent comercialcommercial agentmercantile agent

agent comercial auto-angajat

self-employed commercial agentagent comercial care detine stocuri

agent carrying stockamortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale si altor drepturi sivalori similare

amortisation of concessions, patents, licences, trademarks and similar rights and assetsamortizarea fondului comercial

amortisation of goodwillasociatie comerciala

professional associationtrade association

avantaj comercialcommercial advantage


centru comercialmall

cheltuieli de comercializareselling expenses

cheltuieli privind materialele de comercializarestore supplies expense

cheltuieli privind salariile personalului de comercializarestore salaries expense

cod comercial uniformUCC

Uniform Commercial Codecod international de proceduri comerciale

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international trade procedures

CONSOLIDAT

consolidat

consolidatedbilant consolidat

consolidated balance sheetgroup balance sheet

consolidatorconsolidatorgroupage agent

cont de profit si pierdere consolidatconsolidated profit and loss accountconsolidated income statement

cont de rezultate consolidatconsolidated income statement

documente contabile anuale consolidate

consolidated accountsconsolidated financial statements

situatii financiare consolidateconsolidated financial statements

CONT

contaccount

cont al bilantului de inchiderebalance sheet account

cont al unui client (la un magazin)charge account US

cont analiticsubsidiary account

cont bancarbank account

cont bancar al intreprinderiibusiness bank account

cont bancar curent al intreprinderiibusiness checking account

cont bancar pentru plata salariilorpayroll bank account

cont bancar personalpersonal bank account

cont bilantieron-balance sheet account

cont colectivcontrol account

cont comunjoint accountjoint venture account

cont corespondentcontra accountcontra account UK

offset accountoffset account US

cont cu destinatie specialaearmarked accountcont curent

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ACaccount currentcurrent accountchecking accountdrawing account

cont curent al asociatului

partners' current accountcont curent personal

personal checking accountcont de activ

asset accountcont de amortizare acumulata

accumulated depreciation accountcont de cecuri

check accountchecking accountcheque account

cont de cheltuielicost account

cont de controlcontrol accountcontrolling account

cont de datoriiliability account

cont de depozitdeposit account

cont de depozit bancarbanking deposit account

cont de diversesundries account

cont de economiisavings account

cont de exploatare generalatrading account

cont de gestiune a trezorerieicash management account

cont de lichidaresettlement account

cont de materialesupplies account

cont de pasivliability account

cont de profit si pierdereprofit and loss accountprofit and loss statement

P&L statementincome statementstatement of earningsstatement of incomeoperating statement

cont de profit si pierdere consolidatconsolidated profit and loss accountconsolidated income statement

cont de regularizareadjustment accounts

cont de regularizare a dividendelordividend equalisation account

cont de regularizare activ/pasiv

asset-liability adjustment accountcont de retrageri

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withdrawals accountdrawing account

cont de salariipayroll accountsalary account

cont 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 overdraftoverdrawn account

cont descoperitbank overdraftoverdrawn account

cont detaliatdetailed account

cont din cartea mareledger account

cont sinteticcontrol accountcontrolling 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 contaccount only checkcollection only cheque

CONTABIL

contabil (s.)accountant

contabil (adj.)accounting

contabil de gestiunecost accountantmanagement accountant

contabil de gestiune autorizatcertified management accountant; CMA

contabil financiarfinancial accountant

contabil de salariipayroll accountant

contabil profesionistprofessional accountant

contabil public autorizatchartered accountant

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certified public accountant; CPAcontabil-sef

chief accountantchief accounting officercontroller

contabili independenti

independent accountantscontrol contabil

auditcontrol contabil formal

arithmetical and procedural check UK

audit of clerical accuracy US

document contabilrecord


evidenta contabilaaccounting recordsbookkeeping

exercitiu contabilaccounting periodaccounting yearfinancial yearfiscal periodtax year

expert contabilauditorcertified public accountant US

certified public accountant; CPAchartered accountantchartered accountant UK

expert contabil atestat

chartered accountantexpertiza contabila

auditexplicatie (contabila)

explanationnarrative

Federatia Internationala a ContabililorInternational Federation of Accountants

functionar contabilaccounting clerk

inregistrare contabilaaccounting entrybook entry

Institutul American al Contabililor Publici AutorizatiAmerican Institute of Certified Public Accountants; AICPA

Institutul Contabililor de GestiuneInstitute of Management Accountants

invatamant contabilaccounting education

manager contabilaccounting manager

perioada contabilaaccounting period

pierdere contabilabook loss

plan contabil

chart of accountsplan contabil general

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chart of accountscodification of accounts

post contabilitem

practica contabilaaccounting practice

principii ale contabilitatiiaccounting principlesfinancial accounting standard

principiile contabile general acceptate/admiseGAAPgenerally accepted accounting principles; GAAP

principiu contabilaccounting principleaccounting concept

principiul contabil de bazafundamental accounting concept

problema exercitiului contabilaccounting period issue

profit contabilaccounting profitaccounting income

profit contabil conform principiilor contabile general admiseaccounting income under generally accepted accounting principles

profit contabil inainte de impozit[are]pretax accounting income

program de contabilitategeneral ledger software

registru contabilledgerregister book

registru contabil de inregistrare finala

accounting book of final entryregistru contabil de inregistrare primara (initiala)

book of first entrybook of original entry

revizie contabilaaudit

revizor contabilauditorcertified public accountant US

chartered accountant UK

sfarsitul exercitiului contabilend of the accounting period

sistem contabil

accounting systemvenit contabil

accounting incomeactiv contabil

total asset valueamortisment contabil

depreciation of assetsbilant contabil

balance sheetciclu contabil

accounting cyclecomisie de control contabil

audit committee

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CONTABILE

dari de seama contabileaccounting statements

dari de seama financiar-contabile de uz generalgeneral-purpose financial statements

declaratii contabileaccounting statements


documente contabile anuale consolidateconsolidated accountsconsolidated financial statements

efect cumulativ al modificarilor de metode contabilecumulative effect of an accounting change

efecte ale modificarii metodelor contabileeffects of accounting changes

informatii contabileaccounting 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 basis

registre contabileaccount booksaccounting booksbooks of account

registrele contabile [care alcatuiesc cartea mare]accounting ledgers

reguli contabile specificeaccounting policies

rezultatul reportat provenit din modificarile politicilor contabileother retained earnings due to changes in accounting policies

sisteme contabileaccounting systems

situatii contabile

accounting statementssituatii contabile interimare

interim accountstehnici contabile

bookkeeping methodsbook-keeping methods

valorile contabile ale stocurilorinventory figures

CONTABILITATE

contabilitateaccountingaccountancy

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uneoribookkeepingcontabilitate analitica de exploatare

cost accountingcontabilitate autonoma

self-balancing accountinguse of detail ledgers

contabilitate confidentialaconfidential accounting

contabilitate de angajamentaccrual accounting

contabilitate de angajamenteaccruals basis of accounting

contabilitate de casacash accounting

contabilitate de gestiunemanagement accountingmanagement accountancy

contabilitate de inflatieinflation accounting

contabilitate de responsabilitateresponsibility accounting

contabilitate financiarafinancial accounting

contabilitate generalafinancial accountinguniform accounting

contabilitate guvernamentalagovernment accounting

contabilitate in partida dubladouble-entry accountingdouble-entry bookkeeping

contabilitate in partida simpla

single entry bookkeepingcontabilitate informatizata

computerised book-keepingcontabilitate integrata

integrated accountingintegrated cost accounting

contabilitate internationalainternational accounting

contabilitate pe baza de dobandire de drepturi si asumare de angajamenteaccrual accounting

contabilitate pe baza de numerarcash basis of accounting

contabilitate pe foi volante

loose-leaf accountingcontabilitate plurimonetara

multiple currency accountingcontabilitate privata

individual ledgersprivate accounting

contabilitate publicapublic accounting

contabilitatea amortizarilordepreciation accounting

contabilitatea costurilorcost accountingcost accountancy

contabilitatea costurilor curentecurrent cost accounting

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current cost accounting; CCAcontabilitatea imobilizarilor

capital expenditure registercontabilitatea organizatiilor non-profit

not-for-profit accountingcontabilitatea profitabilitatii

profitability accountingcontabilitatea salariilor

payroll accountingpayroll recordwages-salaries record

contabilitatea titlurilor de valoarecustody account bookkeeping

contabilitatea venitului nationalnational income accounting

IAS (standard international de contabilitate)IAS

IAS (standarde internationale de contabilitate)IAS

pachet [de programe] de contabilitategeneral ledger accounting package

program de contabilitategeneral ledger software

registre de contabilitateaccounting booksaccount booksbooks of account

standard de contabilitate financiarafinancial accounting standard

standard international de contabilitateinternational accounting standard

stergere 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

contractcontractconventioncovenantdeed

contract comercialtrade contract

contract compensatoriuoffset contract

contract cu durata determinatafixed-term contract

contract de agenturareagency contract

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contract de asigurarecontract of insuranceinsurance contractpolicy

contract de asigurare de cargocargo insurance contract

contract de asocierearticles of partnershipdeed of partnershippartnership agreementpartnership deed

contract de cautiunecontract of guarantee

contract de constructiiconstruction contract

contract de distributie exclusivasole distributor contract

contract de imprumutcredit 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 arrangementprofit-pooling contract

contract de schimb la termen

forward exchange contractsforward exchange deals

contract de societatearticles of associationarticles of incorporation

contract de transportcontract of carriagetransport contract

contract de vanzaresales agreementsales contract

contract forwardforward contract

contract futuresfutures contract

contract la cheieturnkey contract

contract la termenforward contract

contract la termen standardizatfutures contract

contract nescrisgentleman's agreementgentlemen's agreement

contract publicpublic contract

contract scriswritten contract

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contract standardstandard contract

contract tipstandard contract

contractantcontractor

contracte la termenfutures

contract cost-pluscost-plus contract

Contwood (codul unui contract-tip de navlosire)Contwood (Charter Party Code Name)

Conventia CMR privind Contractul de Transport Rutier InternationalCMRConvention on the contract for the international carriage of goods by road

Conventia Natiunilor Unite privind Contractele de Vanzare Internationala de MarfuriCISGUN Convention on Contracts for the International Sale of Goods (Vienna Convention)

executie a unui contract

performance of a contractgarantie contractuala

contract bondcontract guarantee

Gastime (codul unui contract-tip de navlosire)Gastime (charter party code name)

Gasvoy (codul unui contract-tip de navlosire)Gasvoy (Charter Party code names)

Gencon (codul unui contract-tip de navlosire)Gencon (Charter Party code name)

Genorecon (codul unui contract-tip de navlosire)Genorecon (Charter Party code name)

Germancon North (codul unui contract-tip de navlosire)

Germancon North (Charter Party code name)Grainvoy (codul unui contract-tip de navlosire)

Grainvoy (Charter Party code name)Grainvoybill (codul unui conosament asociat unui contract-tip de navlosire)

Grainvoybill (Bill of Lading code name)Hydrocharter (codul unui contract-tip de navlosire)

Hydrocharter (Charter Party code name)incalcare a conditiilor contractuale esentiale

fundamental breach of contractincalcare a contractului

breach of contractincalcare a unei obligatii contractuale

breach

indeplinire a unui contractfulfilment 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

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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 contractualcontracting carrier

Visconbill (codul unui conosament asociat unui contract-tip de navlosire)Visconbill (Bill of Lading code name)

Welcon (codul unui contract-tip de navlosire)Welcon (Charter Party code name)

a adjudeca un contract

(to) award a 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)

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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 contractualacontract clause

clauze contractualeterms of a contract

Coastcon (codul unui contract-tip de navlosire)Coastcon (Charter Party Code Name)

Coasthire (codul unui contract-tip de navlosire)Coasthire (Charter Party Code Name)

Combicon Bill (codul unui conosament asociat unui contract-tip de navlosire)Combicon Bill (Bill of Lading Code Name)

CONTROL

controlcheck-upcontrol

control al creditelorcredit controlmonetary control

control anualannual audit

control bugetarbudgetary control

control contabilaudit

control contabil formalarithmetical and procedural check UK

audit of clerical accuracy US

control de calitatequality control

control de gestiunemanagement auditmanagement control

control de inventarphysical check

control externexternal audit

control financiarfinancial control

control fiscal

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inland revenue inspection UK

control incrucisatcross-check

control intermediar al conturilorinterim audit

control monetar

monetary controlcontrol valutar

exchange controlcontrolor de gestiune

comptrollercontrolor extern

external auditorcontrolul activitatii

controlling operationscontrolul bilantului

balance sheet auditcontrolul costurilor

cost control

controlul stocurilorinventory controlstock control

controlul tranzactiilortransaction audit

investitii de plasamente de controlcontrolling investment

lista de controlcheck list

lista de control a comenzilor de exportexport order check list

participatie de controlcontrolling interest

preluare a controluluiacquisitiontakeover

procedee stricte de control internsound internal control procedures

semn de controlcheckmark

sistem de control bugetarbudgetary control system

total de controlcontrol total

tranzit controlatcontrolled transit

turn de controlcontrol tower

stampila de controlhallmark

a controla(to) control

amortizarea aparatelor si instalatiilor de masura, control si reglaredepreciation of measurement, control and adjustment instruments

aparate si instalatii de masurare, control si reglaremeasurement, control and adjustment devices

comisie de control contabilaudit committee

comitet de supraveghere si control

committee of inspectioncont de control

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control accountcontrolling account

CONTURI

conturiaccounts



conturi anualeannual accounts

conturi bilantierebalance sheet accounts

conturi curente la bancicash at bank

conturi de active imobilizatelong-term assets accounts

conturi de amortizariallowance for depreciation

conturi de capital propriuowner's equity accountsstockholders' equity accounts


conturi de cheltuieliexpense accounts

conturi de datorii restantepast-due accounts

conturi de depozitsavings accounts

conturi de economiisavings accounts

conturi de gestiunemanagement accounts

conturi de produse in curs de executiework in process inventory accounts

conturi de produse in curs de fabricatiework in process inventory accounts

conturi de regularizareaccruals

conturi 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 bankbank accounts

conturi la banci in leicash at bank in lei

conturi la banci in valutacash at bank in foreign currencies

conturi reprezentate in contul de profit si pierdere

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income statement accountsCurtea de Conturi

audit officecourt of auditors

furnizori si conturi asimilatesuppliers and similar accounts

inchiderea conturiloryear end closingyear end closure

note la conturinotes on the accounts

personal si conturi asimilatepayroll and similar accounts

plan de conturichart of accountscodification of accounts

alte conturisundry accounts

alte 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 handcash at bank and on hand

clasa de conturi

account categorycategory of accountsclass of accounts

clienti si conturi asimilatecustomers and similar accounts

COST

costcost

cost al vietiicost of living

cost curentcurrent cost

cost de achizitiecost of acquisitioncost of purchaseacquisition costhistorical cost

cost de capitalcapital cost

cost de emisiunecost of issueissuing cost

cost de inlocuirereplacement cost

cost de oportunitate

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opportunity costcost de penetrare (pe piata)

cost of entrycost de productie

manufacturing costcost of manufacturing

production costproduct costcost of goods manufactured

cost de productie plus marjacost-plus

cost de transport cu camionultrucking fee

cost de somajcost of idle capacitycost of idlenessnegative volume varianceunabsorbed overhead

cost direct

direct costcost direct al materialelor

direct material costdirect materials cost

cost direct al munciidirect labor costdirect labour cost

cost estimatestimated costpredetermined cost

cost indirect al materialelorindirect material cost

cost istoric

cost of acquisitionhistorical costoriginal cost

cost marginalmarginal costincremental cost

cost mediuaverage cost

cost mediu ponderatweighted average cost

cost mediu variabilaverage variable cost

cost minim

low costcost nerepetitiv

non-recurring costcost normal de productie

normal production costcost prestabilit

predetermined costcost prevazut in buget

budgeted costcost scazut

low costcost standard

standard cost

cost standard al fortei de munca directestandard direct labor cost

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cost standard al materiilor prime directestandard direct materials cost

cost suplimentarextra cost

cost unitarunit cost

cost unitar mediu ponderatweighted average unit cost

cost si navluC&FCFRCost and freight

cost, asigurare si navluCIFCost, Insurance and Freight

cost, asigurare si navlu, pe cheicost, insurance, freight landed

cost, asigurare, navlu si comisionCIF&C

Cost, Insurance, Freight and Commissioncost, asigurare, navlu, comision si dobanda

cost, insurance, freight commission and interestcost, asigurare, navlu, dobanda si comision de schimb

cost, insurance, freight, interest and exchangecostul de a face afaceri

cost of doing businesscostul fortei de munca

cost of laborcostul productiei in curs de executie

cost of work in progresscostul produsului

product cost

element de costcost item

evaluarea stocurilor la costul de achizitiepricing inventory at cost

fixarea pretului in functie de costul marginalmarginal cost pricing

fisa de cost pe comenzi de fabricatiejob order cost card

indicele costului vietiicost of living index

la costat cost

la costul de achizitie

at costmetoda costului (istoric)

cost methodmetoda costului mediu

average-cost methodmetoda costului variabil

marginal costingmetoda cost-plus

cost-plus methodpret de cost

cost priceprincipiul asocierii costurilor cu veniturile aferente

matching concept

principiul cost-beneficiucost-benefit principle

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principiul costului istoriccost principle

unitate de costcost unit

valoarea cea mai mica dintre cost si pretul de piatalower of cost or market; LCM

variatie de costcost variance

COSTURI

costuricosts

costuri administrativeadministration cost

costuri aferente exercitiuluiperiod costs

costuri aferente iesirilor

cost of disposalcosturi de ambalare

packing costscosturi de cercetare

research cost(s)costuri de cercetare-dezvoltare

costs of research and developmentresearch and development costs

costuri de comercializaremarketing costselling costs

costuri de desfacereselling costs

costuri de distributiedistribution costs

costuri de exploatareoperating costs

costuri de manoperalabo(u)r costs

costuri de marketingmarketing cost

costuri de materialematerial costmaterial(s) cost

costuri de prelucrareconversion costs

costuri de promovareadvertising costpromotion cost

costuri de publicitateadvertising costs

costuri de transformareconversion costs

costuri de transportcosts of shippingfreight costs

costuri de transport aferente aprovizionariifreight-in costs

costuri de transport aferente livrarilorfreight-out costs

costuri de vanzare

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selling costscosturi deductibile fiscal

tax-deductible costscosturi directe cu forta de munca

direct labor costsdirect labour costs

costuri fixefixed costs

costuri generaleoverhead costoverheads

costuri generale de productiefactory overhead costs

costuri generale variabilevariable overhead cost(s)

costuri indirecteindirect costs

costuri indirecte cu forta de muncaindirect labor costs

indirect labour costscosturi indirecte de munca

indirect labor costsindirect labour costs

costuri indirecte de productiefactory overhead costsproduction overheads

costuri indirecte de productie standardstandard factory overhead cost

costuri periodicerecurrent costrecurring costrecurring costs

costuri semi-variabilesemi-variable costs

costuri standardstandard costs

costuri si venituricosts and revenues

costurile exercitiuluiperiod costs

a suporta costurile(to) bear the cost

afectare a costurilorcost assignment

analist de costuri

cost accountantmanagement accountant

CREDIT

creditcreditloan

credit bancarbank loan

credit comercialtrade credit

credit consumatorconsumer credit

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credit contra cesiuneassignment credit

credit cumparatorbuyer credit

credit de consumconsumer credit

credit de exploatareworking capital creditworking credit

credit de investitiicapital investment loan

credit de scontdiscount credit

credit de sudurabridging financebridging loan

credit documentardocumentary credit

credit furnizor

supplier's creditcredit garantat

secured creditsecured loan

credit imobiliarconstruction loan

credit in albblank creditopen creditunsecured credit

credit ipotecarmortgagemortgage credit

credit ipotecar cu rata variabilaadjustable rate mortgageARM

credit ipotecar directdirect mortgage loan

credit ipotecar indirectindirect mortgage loan

credit lombardcollateral loan (USA)lombard loan UK

credit mixtmixed credit

credit negarantat

blank creditopen creditunsecured credit

credit negociabilnegotiable credit

credit obligatarbond financing

credit pe baza de depozitloan on deposit

credit pe cautiunebail credit

credit pe descoperitcurrent account credit US

overdraft UK

credit pe termen scurt

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short creditshort-term loan

credit personalpersonal credit

credit prin acceptareacceptance credit

credit prin angajamentguarantee credit

credit prioritaroverriding credit

credit puntebridging financebridging loan

credit reinnoibilrenewable creditrevolving credit

credit reinnoibil automatevergreen credit

credit roll-over

roll-over creditcredit rotativ

renewable creditrevolving credit

credit sezonierseasonal credit

credit standbystandby credit

creditarea contuluicredit on accountcrediting the account

creditatcredited

cumparare pe creditcredit purchaseterm purchase

cumparari pe creditpurchases on credit

cumparator pe creditcredit customer

de creditatto be credited

evaluarea riscurilor de creditcredit status investigation

inregistrare in creditul [unui cont]credit entry

inregistrare pe creditcredit entrycredit

inregistrate drept credite/inregistrari pe creditrecorded as/by credits

limita de creditcredit limit

linie de creditcredit lineline of credit

linie de credit (stand-by)credit lineline of credit

pe credit(despre inregistrari contabile)on the credit side

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plafon de creditlending limit

politica de creditcredit policy

printr-un credit inby crediting

protocol de creditcredit memorandum

rambursare anticipata (a unui credit)prepayment

risc de creditcredit risk

scrisoare de creditL/Cletter of credit

scrisoare de credit circularacircular letter of credit

scrisoare de credit comercialacommercial letter of credit

scrisoare de credit de calatorietravellers' L/Ctravellers' letter of credit

scrisoare documentara de creditdocumentary letter of credit

termen de creditcredit term

vanzare pe creditcredit sale

a acorda un credit(to) grant a credit

a credita(to) credit

achizitii pe creditpurchases on credit

acord de creditcredit agreement

acord de credit incrucisatswap agreement

banca de credit ipotecarmortgage bank

card de creditcredit card

carte de creditcredit card

cerere de credit (bancar)

loan applicationcoloana credit

credit columncooperativa de credit

credit co-operativecredit union

CREDTITARE

creditarea contuluicredit on accountcrediting the account

nota de creditarecredit note

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credit memorandumprin creditarea

by crediting

CREDITE

credite bancare externe garantate de banciforeign banks loans guaranteed by banks

credite bancare externe garantate de statforeign banks loans guaranteed by the state

credite bancare interne garantate de statdomestic bank loans guaranteed by the state

credite bancare nerambursate la scadentabank loans in arrears

credite bancare pe termen lunglong term bank loans

credite bancare pe termen lung nerambursate la scadentalong term bank loans in arrears

credite bancare pe termen lung si mediulong and medium term bank loans

credite bancare pe termen lung si mediu nerambursate la scadentalong and medium term bank loans in arrears

credite bancare pe termen mediumedium term bank loans

credite bancare pe termen scurtshort-term bank loans

credite bancare pe termen scurt nerambursate la scadentashort-term bank loans in arrears

credite contractateoutstanding loans

credite 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 management

inregistrate drept credite/inregistrari pe creditrecorded as/by credits

limita de competenta in materie de creditecredit sanctioning authorityloan officers' limit

pierderi din credite comercialecredit losses

capital initial (referitor la credite)principal

Comitetul Tehnic al Asiguratorilor de Credite la Export al CEECOTACEXTechnical Committee of Export Credit Insurers of the EEC

CREDITOR

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creditorcreditor

creditor ordinargeneral creditorordinary creditor

unsecured creditora avea contul creditor

(to be in the) blackbon de cont creditor

credit account voucherclienti - creditori

advance payments from customerscreditori

creditorsrulaj creditor

credit footingsold creditor

credit balance

CREDITORI

creditoricreditors

creditori comercialitrade creditors

creditori diversisundry creditors

creditori: sume ce devin scadente si platibile in termen de un ancreditors: amounts becoming due and payable within one year

creditori: sume ce devin scadente si platibile intr-o perioada mai mare de un an

creditors: amounts becoming due and payable after more than one 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 creditors

CURS

curspriceratecourse

curs al actiunilorshare price

curs bursiershare list

curs de aplicatiemarrying price

curs de cumpararebid price

curs de deschidereopening price

curs de emisiuneissue pricecurs de inchidere

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closing pricecurs de inventar

inventory ratecurs de schimb

exchange raterate of exchange

curs de schimb istorichistorical rate of exchange

curs de schimb la data tranzactieihistorical exchange rate

curs de tranzactietrading price

curs forwardforward rate

curs intervalutar (paritate intre doua devize prin raportare la o a treia)cross rate

curs la termenforward rate

curs la vedere (spot)

spot ratecurs mediu

mean pricemiddle market price

curs oficial de schimbcentral exchange rate

curs pentru plata imediata in numerarspot rate

curs platitpaid price

curs spotspot rate

curs tras la sorti

stock or bond price drawn by lotcurs valutar

exchange raterate of exchange

cursul cel mai scazutlowest price

cursul de inchidereclosing rate

cursul normal al afacerilornormal course of business

cursul pieteimarket rate

cursul zilei

current market valuecursuri de schimb flotante

floating exchange ratescursuri multiple

multiple exchange ratesplit exchange rate

decontari din operatii in curs de clarificaresuspense accountunsettled transactions

diferenta de cursdifference in rate of exchange

imobilizari corporale in curstangible assets in course of construction

tangible assets in progressimobilizari in curs

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fixed assets under constructionnon-current assets in progressfixed assets in progress

imobilizari necorporale in cursintangible assets in progress

in 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 zileiat the current rate of exchange

lista de cursuriquotation list

lucrari si servicii in curs de executie

services in progressmetoda cursului zilei

closing rate method UK

current rate method US

modelul cursului de schimb multinationalMERMmultinational exchange rate model

productia in curs de executiework in progress

productia in curs de fabricatiework in progress

productie in curs de executiework in process

productie in curs de fabricatiegoods in processgoods in progresswork in processwork in progress

produse in curs de executiework in processwork in progress

produse in curs de fabricatiework in processwork in progress

provizioane pentru deprecierea imobilizarilor corporale in cursprovisions for impairment of tangible assets in progress

provizioane pentru deprecierea imobilizarilor in cursprovisions for impairment of fixed assets in progressprovisions for impairment of non-current a

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