Alphabetical Dictionary _ Accounting

ACTIV activ asset assets activ amortizabil depreciable asset activ circulant current asset current assets activ comercial operating assets activ contabil total asset value activ curent current asset current assets activ de exploatare operating assets activ de folosinta indelungata long-lived asset activ de lunga durata long-lived asset activ disponibil liquid resources cash and bank balances activ fictiv fictitious assets nominal assets activ imobilizat long-term asset long-lived asset activ nelichid illiquid asset activ net net assets net worth activ net real equity capital activ pe termen lung long-term asset activ privind impozitul amanat deferred tax asset activ total total assets baza de impozitare a unui activ sau obligatii tax base of an asset or liability cont de activ asset account cont de regularizare activ/pasiv asset-liability adjustment account conturi de pasiv corespondente unui cont de activ contra-asset accounts debitori scosi din activ, urmariti in continuare receivables written off but still followed up decontari din operatii in participatie - activ transactions related to joint operations - asset descresteri ale activului net decreases in net assets diferente de conversie - activ

1

foreign exchange differences - assets inregistrat drept activ capitalized operatiuni in activ lending business a reduce valoarea contabila a unui activ (to) write down sold activ positive balance

ACTIVE active assets active circulante lichide short-term liquid assets active circulante nete net current assets active circulante totale total current assets active corporale tangible assets active corporale in curs tangible assets in course of construction active corporale mobile moveable tangible assets active corporale mobile neregasite in capitolele anterioare other moveable tangible assets active corporale nete tangible net assets active corporale pe termen lung tangible long-term assets active corporale si necorporale tangible and intangible assets active curente nete net current assets active curente totale total current assets active de exploatare operating assets active epuizabile wasting assets active fictive fictitious assets active financiare financial assets active fixe fixed assets active fixe corporale tangible fixed assets plant and equipment active fixe financiare investment assets active imobilizate fixed assets non-current assets capital assets active in afara bilantului off-balance sheet assets

2

active lichide available assets available funds funds available for payment liquid assets active necorporale intangible assets intangibles

AFACERI a face afaceri (to) do business a avea succes in afaceri (to be in the) black activitatea de afaceri business operations afaceri care nu sunt organizate ca societate cu personalitate juridica unincorporated business afaceri nostro nostro business calatorie de afaceri business travel cheltuieli de afaceri business expenses cifra neta de afaceri net turnover costul de a face afaceri cost of doing business cursul normal al afacerilor normal course of business deduceri de afaceri permise conform legislatiei fiscale allowable business deductions under the tax laws mediu de afaceri business community operatiuni de afaceri business operations oportunitate de afaceri business opportunity plan de afaceri business plan business project practica de afaceri business proceedings profituri din afaceri care nu sunt organizate ca societate cu personalitate juridica unincorporated business profits proiect de afaceri business plan business project secret de afaceri business secret trade secret tranzactie de afaceri (tranzactie comerciala) business transaction venituri din subventii de exploatare aferente cifrei de afaceri revenues from subsidies related to the turnover

AGENT

3

agent agent agent administrator managing agent agent angajat employed agent agent comercial commercial agent mercantile agent agent comercial auto-angajat self-employed commercial agent agent comercial care detine stocuri agent carrying stock agent de asigurari insurance agent agent de bursa stockbroker agent de degrupare a incarcaturii break bulk agent agent de expeditie forwarder forwarding agent freight forwarder agent de export export agent export management agent agent de grupaj consolidator groupage agent agent de grupaj oceanic ocean freight consolidator agent de import import agent agent de incasare debt collector agent de navlosire chartering agent agent de schimb share broker stock broker agent de schimb valutar foreign-exchange dealer agent de servicii service agent agent de transfer de mesaje Message Transfer Agent MTA agent de vanzari sales agent sales representative selling agent agent de voiaj travel agent agent economic business enterprise business organization agent exclusiv exclusive agent agent fiscal

4

fiscal agent agent general general agent agent imobiliar real estate agent agent independent independent agent agent Lloyd's Lloyd's agent agent maritim shipping agent agent ne-exclusiv non-exclusive agent agent portuar port agent agent remunerat pe baza de comision commission agent agent salariat salaried agent agent special special agent agent strain foreign agent agent unic sole agent agent universal universal agent agent utilizator UA user agent agent vamal customs agent customs clearance agent agent “del credere” del credere agent agenti subscriitori underwriting agents conosament emis de agentul de expeditie house bill of lading contract de agenturare agency contract acord de agenturare agency agreement Federatia Internationala a Asociatiilor de Tranzitari (Agenti de Expeditie) FIATA International Federation of Freight Forwarders Associations recipisa a agentului de expeditie forwarder's receipt AGENTIE agentie agency agentie de publicitate advertising agency agentie de transport forwarding agency agentie imobiliara real estate agency

5

munca de agentie agency work tarif al agentiei agency fees

AGENTURARE acord de agenturare agency agreement contract de agenturare agency contract legislatie privind agenturarea agency law

AMORTIZARE amortizare allowance for depreciation amortisation (termen folosit numai pentru imobilizari necorporale) amortization (termen folosit numai pentru imobilizari necorporale) depreciation redemption amortizare a resursei naturale depletion amortizare accelerata accelerated amortization accelerated depreciation amortizare acumulata accumulated depreciation accumulated amortization (termen folosit numai pentru imobilizari necorporale) accumulated depletion (termen folosit numai pentru resurse naturale) amortizare completa write off write-off amortizare cumulata accumulated depreciation amortizare dublu-regresiva double-declining balance depreciation amortizare liniara straight line depreciation straight-line depreciation straight-line method of depreciation amortizare prin metoda procentajului dublu din sold double-declining balance depreciation amortizare progresiva increasing charge depreciation progressive depreciation amortizare regresiva dubla double-declining balance depreciation cont de amortizare acumulata accumulated depreciation account fonduri de amortizare sinking fund metoda de amortizare depreciation method method of depreciation metoda liniara (de amortizare) straight-line method

6

metoda liniara de amortizare straight-line depreciation method straight-line method of depreciation metoda ratei de amortizare variabile variable charge approach metoda regresiva de amortizare declining balance depreciation reducing balance method reducing installment system metode accelerate (de amortizare) accelerated methods pe baza [de amortizare] liniara on a straight-line basis perioada de amortizare a investitiei payback period rata liniara [de amortizare] straight-line rate

AMORTIZAREA amortizarea activelor corporale mobile neregasite in capitolele anterioare depreciation of other moveable tangible assets amortizarea acumulata aferenta related accumulated depreciation amortizarea aferenta gradului de neutilizare a mijloacelor fixe depreciation relating to excess capacity of fixed assets amortizarea altor imobilizari corporale depreciation of other tangible assets amortizarea altor imobilizari necorporale amortisation of other intangible assets amortizarea amenajarilor de terenuri depreciation of land improvements amortizarea animalelor si plantatiilor depreciation of animals and plantations amortizarea aparatelor si instalatiilor de masura, control si reglare depreciation of measurement, control and adjustment instruments amortizarea cheltuielilor de cercetare si dezvoltare depreciation of R&D costs amortizarea cheltuielilor de constituire amortisation of formation expenses amortisation of set-up costs amortizarea cheltuielilor de dezvoltare amortisation of development costs amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale si altor drepturi si valori similare amortisation of concessions, patents, licences, trademarks and similar rights and assets amortizarea constructiilor depreciation of buildings amortizarea constructiilor speciale depreciation of special constructions amortizarea imobilizarilor depreciation of fixed assets amortizarea instalatiilor, mijloacelor de transport, animalelor si plantatiilor depreciation of plant and machinery, motor vehicles, animals and plantations amortizarea masinilor, utilajelor si instalatiilor de lucru depreciation of plant and machinery amortizarea mijloacelor de transport depreciation of motor vehicles amortizarea uneltelor, dispozitivelor, instrumentelor, mobilierului si aparaturii birotice

7

depreciation of tools, furniture and office equipment cheltuieli cu amortizarea depreciation expense depreciation charge cheltuieli de exploatare privind amortizarea imobilizarilor operating expenses related to depreciation of fixed assets operating expenses related to depreciation of non-current assets cheltuieli exceptionale privind amortizarea imobilizarilor extraordinary expenses related to depreciation of fixed assets cheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilor financial expenses related to amortisation of premiums on redemption of debentures amortisation of premiums on redemption of debentures cheltuieli privind amortizarea depreciation expense depreciation charge cheltuieli privind amortizarea (epuizarea) resurselor naturale depletion expenses

AMORTIZARI amortizari privind imobilizarile depreciation of non-current assets amortizari privind imobilizarile corporale depreciation of tangible assets amortizari privind imobilizarile necorporale amortisation of intangible assets cheltuieli cu amortizarile si provizioanele depreciation and provisions expenses cheltuieli cu amortizarile, provizioanele si ajustarea la inflatie depreciation, provisions and adjustments for inflation expenses cheltuieli de exploatare privind amortizarile si provizioanele operating expenses related to depreciation and provisions depreciation and provisions - operating expenses cheltuieli exceptionale privind amortizarile si provizioanele extraordinary expenses related to depreciation and provisions cheltuieli financiare privind amortizarile si provizioanele impairment losses and write-down of financial assets conturi de amortizari allowance for depreciation imobilizari corporale nete (dupa scaderea amortizarii acumulate) property, plant and equipment, net rata amortizarii depreciation charge depreciation expense depreciation rate rate of depreciation rata anuala a amortizarilor annual depreciation charge annual rate of depreciation provisions for depreciation AMORTIZAT amortizat amortized depreciated amortizat complet written off

8

amortizat partial written down amortizate depleted (termen folosit numai pentru active de natura resurselor naturale) valoare de amortizat depreciable cost valoare ramasa de amortizat carrying amount carrying value

ANALITIC analitic subsidiary cont analitic subsidiary account contabilitate analitica de exploatare cost accounting conturi analitice ale clientilor customer accounts individual customers' accounts conturi analitice ale furnizorilor individual creditors' accounts registru analitic subsidiary ledger subsidiary file registru de conturi analitice subsidiary book of account ANALITICE conturi analitice ale clientilor customer accounts individual customers' accounts conturi analitice ale furnizorilor individual creditors' accounts registru de conturi analitice subsidiary book of account

ANUAL anual annual yearly aprobarea bilantului anual adoption of the annual accounts approval of the annual financial statements audit anual annual audit bilant anual annual balance sheet bugete anuale annual budgets cifra de afaceri anuala annual turnover control anual annual audit

9

conturi anuale annual accounts documente contabile anuale annual accounts documente contabile anuale consolidate consolidated accounts consolidated financial statements principiu de anualitate accrual basis accrual concept raport anual annual report raport anual al grupului group annual report raport si conturi anuale annual report and accounts raportul anual al grupului group's annual report raportul anual catre actionari annual report to stockholders rata anuala a amortizarilor annual depreciation charge annual rate of depreciation provisions for depreciation rentabilitate anuala annual return rulaj anual al activelor asset turnover ratio venit anual annual income

AUDIT audit audit a audita (to) audit audit anual annual audit audit extern external audit audit general completed audit general audit complete audit audit intern internal audit audit legal statutory audit audit partial partial audit restricted audit auditul conducerii management audit auditul managementului management audit baza de audit audit trail comisie de audit

10

audit committee raport de audit audit report

AUDITAT auditat audited

AUDITOR auditor auditor auditor intern internal auditor auditor intern autorizat certified internal auditor; CIA auditor legal statutory auditor raport al auditorilor audit report auditor's report raportul auditorilor auditors' report raportul auditorilor independenti report of independent auditors raportul auditorului auditor's report

AVANS avans advance (of money) down payment advance advance payment earnest earnest money a plati in avans (to) pay in advance avans de pre-emisiune BAN bond anticipation note avans in numerar cash advance avans pe termen fix fixed advance cheltuieli platite in avans prepaid expenses cheltuieli efectuate in avans prepaid expenses cheltuieli in avans prepaid expenses cheltuieli in avans si venituri angajate prepayments and accrued income cheltuieli inregistrate in avans prepaid expenses

11

deferred expenditure cheltuieli inregistrate in avans cu impozitele prepaid taxes cheltuieli inregistrate in avans cu impozitele pe proprietate prepaid property taxes cheltuieli inregistrate in avans cu primele de asigurare prepaid insurance unexpired insurance cheltuieli platite in avans expenses paid in advance conturi de venituri inregistrate in avans unearned revenue accounts fonduri banesti acordate in avans imprest garantie de restituire a avansului advance payment guarantee in avans on account navlu platit in avans freight paid freight prepaid prepaid freight advance freight plata in avans payment in advance prepayment advance payment platibil in avans payable in advance platit in avans paid in advance prepaid plati in avans payments on account plati in avans catre furnizori advance payments to suppliers payments on account in advance plati primite in avans advance payments received payments received on account taxe platite in avans charges prepaid expenses paid in advance prepaid expenses transport platit in avans advance freight prepaid freight venituri constatate in avans deferred revenue deferred income venituri din servicii inregistrate in avans unearned service revenue venituri in avans deferred revenue deferred income venituri inregistrate in avans deferred revenue deferred income unearned revenues

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AVANSURI avansuri payments on account advances avansuri acordate pentru alte imobilizari corporale advance payments for other tangible assets avansuri acordate pentru imobilizari corporale advance payments for tangible non-current assets avansuri acordate pentru imobilizari necorporale advance payments for intangible non-current assets avansuri acordate pentru instalatii tehnice si masini advance payments for plant and machinery avansuri acordate personalului advances to employees avansuri de trezorerie cash advances fond de avansuri imprest fund sistem de avansuri fixe de casa imprest system

BALANTA balanta balance balanta comerciala balance of trade trade balance balanta comerciala deficitara adverse balance of trade adverse trade balance balanta de plati balance of payments BOP balanta de verificare trial balance balanta de verificare ajustata adjusted trial balance balanta de verificare de sfarsit de an year-end trial balance balanta de verificare finala post-closing trial balance balanta de verificare rectificata adjusted trial balance balanta de verificare regularizata adjusted trial balance

BALANTA COMERCIALA balanta comerciala balance of trade trade balance balanta comerciala deficitara adverse balance of trade adverse trade balance

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BALANTA DE VERIFICARE balanta de verificare trial balance balanta de verificare ajustata adjusted trial balance balanta de verificare de sfarsit de an year-end trial balance balanta de verificare finala post-closing trial balance

BILANT bilant balance sheet bilant anual annual balance sheet bilant bancar bank balance sheet bilant comparativ comparative balance sheet bilant consolidat consolidated balance sheet group balance sheet bilant contabil balance sheet bilant de deschidere list of opening balances opening balance sheet bilant de inchidere closing balance sheet list of closing balances bilant de lichidare balance sheet for liquidation purposes liquidation balance sheet bilant integrat consolidated balance sheet group balance sheet bilant intermediar interim statement data bilantului balance sheet date post de bilant balance sheet item raportat in bilant reported in the balance sheet total al unui post de bilant balance sheet value verificarea bilantului balance sheet audit

BILANT ANUAL aprobarea bilantului anual adoption of the annual accounts bilant anual

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annual balance sheet

BILANT CONTABIL bilant contabil balance sheet BRUT brut gross dividend brut gross dividend dobanda bruta gross interest imprumut brut gross borrowings marja profitului brut gross profit margin metoda profitului brut gross profit method pret brut gross price pret brut de achizitie gross purchase price Produs Intern Brut GDP Gross Domestic Product Produs Intern Brut la costurile factorilor de productie GDP at factor cost Gross Domestic Product at factor cost Produs Intern Brut la pretul pietei GDP at market prices Gross Domestic Product at market prices Produs Intern Brut la preturi constante GDP at constant prices Gross Domestic Product at constant prices Produs National Brut GNP Gross National Product Produs National Brut la pretul pietei GNPmp Gross National Product at market prices profit brut gross profit income before income taxes income before taxes earnings before income taxes pre-tax profit profit brut din exploatare gross profit profit brut impozabil taxable gross income randament brut gross yield salarii brute gross earnings salariu brut

15

gross salary gross pay tonaj brut inregistrat gross registered tonnage total brut gross amount venit brut gross income venituri brute gross income gross earnings vanzari brute gross sales

BUGET buget budget buget de cheltuieli expenditure budget (capital) buget de exploatare operating budget buget de investitii capital budget buget de investitii in active imobilizate capital budget buget de lichiditati cash budget cash flow forecast buget de productie production budget buget de publicitate advertising budget buget de venituri revenue budget buget de vanzari sales budget buget financiar financial budget buget general master budget buget pe o anumita perioada period budget buget principal master budget bugetar budgetary bugete anuale annual budgets bugete departamentale (bugete pentru departamentele unei organizatii) departmental budgets bugete pe un an annual budgets bugetul achizitiilor de materii prime si materiale materials purchase budget bugetul statului state budget treasury bugetul statului, fonduri speciale si conturi asimilate

16

amounts payable to the state budget, special funds and similar accounts care depaseste bugetul over budget centru de buget budget center cost prevazut in buget budgeted cost costul bunurilor vandute prevazut in buget budgeted cost of goods sold deficit bugetar budget deficit treasury deficit director de buget budget director elaborarea bugetului/bugetelor budgeting exercitiu bugetar budget year formula bugetului flexibil flexible budget formula intocmirea bugetului/bugetelor budgeting obiectivul bugetului budget's target perioada de buget budget period peste buget over budget planificarea bugetului budgeting prevazut in buget budgeted vanzarile prevazute in buget budgeted sales a prevedea in buget (to) budget for alte creante privind bugetul statului other claims receivable from the treasury alte datorii fata de bugetul statului other debts payable to the treasury alte datorii si creante cu bugetul statului other debts and claims with the treasury aprobare a bugetului budget clearance

BUGETAR alocatii bugetare budgetary appropriations bugetar budgetary bugetare participativa participative budgeting constrangeri bugetare budget constraint control bugetar budgetary control deficit bugetar budget deficit

17

treasury deficit exercitiu bugetar budget year previziuni bugetare budget estimates pret de revenire bugetara budgeted cost sistem de control bugetar budgetary control system surse de venituri bugetare government's revenue

CAPITAL capital capital capital imobilizat fixed capital capital acumulat earned capital capital angajat capital assets fixed capital capital autorizat authorized capital registered capital capital circulant circulating capital floating capital operating capital trading capital working capital capital circulant net net working capital capital castigat din activitate earned capital capital de exploatare working capital capital de risc venture capital risk capital capital de rulaj circulating capital floating capital operating capital trading capital working capital capital imobilizat capital assets fixed capital capital imprumutat borrowed capital loan capital capital in actiuni capital stock US equity-share capital share capital UK share capital capital stock

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capital initial basic capital beginning capital initial capital opening capital seed capital capital initial (referitor la credite) principal capital investit capital assets invested capital fixed capital capital legal legal capital capital neproductiv assets not in use unproductive capital capital permanent long-term capital invested capital capital propriu equity ownership owner's equity owners' equity equity shareholders' equity stockholders' equity total equity equity capital net worth capital propriu (al asociatilor) partners' equity capital propriu (mai multi proprietari) owners' equity capital propriu (un singur proprietar) owner's equity capital propriu nealocat unallocated equity capital propriu nerepartizat unallocated equity capital rezidual residual equity capital social company capital registered capital share capital contributed capital capital stock capital subscris subscribed capital capital subscris nevarsat subscribed capital unpaid subscribed capital called but not paid subscribed and not paid-in share capital capital subscris varsat subscribed capital paid subscribed and paid-in share capital capital utilizat capital employed capital owned

19

capital varsat paid-in capital contributed capital paid-up capital capital si rezerve capital and reserves capitalul creditorilor creditors' equity capitalul propriu total total shareholders' equity total stockholders' equity capitaluri febrile hot money capitaluri proprii shareholders' equity cheltuiala de capital capital expenditure cheltuieli privind activele cedate si alte operatii de capital net value of assets disposed of and other capital transactions cheltuieli privind operatiile de capital capital transactions expenses castig de capital capital gain castiguri de capital capital gains castiguri din operatiuni de capital capital gains castiguri nete din operatiuni de capital net capital gain coeficient de capitalizare a rezultatelor P/E ratio PER price-earning ratio contul „prime legate de capital” share premium account conturi de capital propriu owner's equity accounts stockholders' equity accounts conturi de capitaluri capital accounts cost de capital capital cost creante privind capitalul subscris si nervarsat subscribed capital called but not paid decontari cu asociatii privind capitalul shareholders - amounts receivable related to capital modificarile capitalului propriu changes in shareholders' equity changes in stockholders' equity operatii de capital capital transactions prime de capital share premium premium related to capital prime legate de capital paid-in surplus raportul datorii / capital propriu debt to equity debt to equity ratio rentabilitatea capitalului

20

earning capacity profit-capital ratio rentabilitatea capitalului investit return on investment ROI rezerve de capital capital reserves situatia capitalului propriu statement of equity statement of shareholders' equity statement of stockholders' equity statement of owner's equity situatia modificarilor capitalului propriu statement of changes in equity statement of changes in shareholders' equity statement of changes in stockholders' equity societate de investitii cu capital variabil open-end investment company unit trust company societate specializata in capital de risc venture capital company sold final al contului de capital propriu ending owner's capital total capital propriu total shareholders' equity total stockholders' equity total pasive si capital propriu total liabilities and shareholders' equity total liabilities and stockholders' equity venit din capital unearned income venituri din vanzarea activelor si alte operatii de capital proceeds from disposal of assets and other capital transactions active supuse legislatiei privind castigurile de capital capital assets alte cheltuieli exceptionale privind operatiile de capital other extraordinary expenses related to capital transactions alte elemente de capital varsat other paid-in capital alte venituri exceptionale din operatii de capital other extraordinary revenues generated by capital transactions CAPITALURI capitaluri febrile hot money capitaluri in fuga flight capital capitaluri proprii shareholders' equity capitaluri speculative hot money conturi de capitaluri capital accounts rentabilitatea capitalurilor proprii return on equity

CHELTUIELI

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cheltuieli expense expenses charges expenditures cheltuieli platite in avans prepaid expenses cheltuieli aferente din punct de vedere fiscal exercitiilor viitoare deferred expenditure cheltuieli aferente exercitiului financiar curent dar care se vor plati in exercitiul/exercitiile viitoare accrued expenses accrued charges accruals cheltuieli aferente imobilizarilor capital expenditures cheltuieli aferente veniturilor revenue expenditure cheltuieli amanate deferred expenditure cheltuieli angajate accrued expenses accrued charges accruals cheltuieli angajate privind garantiile accrued warranty expense cheltuieli angajate privind intretinerea (utilitatile) accrued utility expense cheltuieli anticipate prepaid expenses deferred expenditure cheltuieli cu publicitatea advertising costs cheltuieli cu alte impozite, taxe si varsaminte asimilate other taxes, duties and similar expenses cheltuieli cu alte servicii executate de terti other third party services expenses cheltuieli cu amortizarea depreciation expense depreciation charge cheltuieli cu amortizarile si provizioanele depreciation and provisions expenses cheltuieli cu amortizarile, provizioanele si ajustarea la inflatie depreciation, provisions and adjustments for inflation expenses cheltuieli cu asigurarile sociale, cu indicarea separata a celor legate de pensii social security costs, with a separate indication of those relating to pensions cheltuieli cu asigurarile si protectia sociala, cu mentionarea separata a celor referitoare la pensii social security costs, with a separate indication of those relating to pensions cheltuieli cu chiriile rent expense rental expenses cheltuieli cu creante irecuperabile uncollectible accounts expense cheltuieli cu deplasari, detasari si transferari travel expense cheltuieli cu dobanzile interest expense interest charges

22

interest costs cheltuieli cu forta de munca labo(u)r costs cost of labo(u)r cheltuieli cu garantii [acordate] warranty expense cheltuieli cu impozite si taxe aferente statelor de salarii payroll tax expense cheltuieli cu impozitele, taxele si varsamintele asimilate taxes, duties and similar expenses cheltuieli cu impozitul pe profit income tax expense cheltuieli cu impozitul pe profit amanat deferred tax expense cheltuieli cu impozitul pe profit si alte impozite income tax and other taxes cheltuieli cu impozitul pe profitul curent current income tax expense cheltuieli cu impozitul pe salarii taxes on salaries cheltuieli cu intretinerea [mijloacelor fixe] maintenance expense cheltuieli cu intretinerea si reparatiile maintenance and repair expenses cheltuieli cu lucrarile si serviciile executate de terti third party services expenses cheltuieli cu materialele supplies expense cheltuieli cu materialele auxiliare auxiliary materials expense cheltuieli cu materialele consumabile consumables expense cheltuieli cu materii prime, materiale si marfuri raw materials, materials and goods for resale expenses cheltuieli cu materiile prime raw materials expense cheltuieli cu personalul personnel expense(s) staff costs cheltuieli cu primele de asigurare insurance premiums expense insurance expense cheltuieli cu publicitatea advertising expense(s) cheltuieli cu redeventele royalty expense cheltuieli cu redeventele, locatiile de gestiune si chiriile royalties and rental expenses cheltuieli cu remuneratiile personalului wages and salaries expense cheltuieli cu salariile payroll expenses wages and salaries expense cheltuieli cu salariile personalului salaries expense cheltuieli cu servicii bancare bank service charge expense cheltuieli cu serviciile bancare si asimilate bank service charges and similar expense bank commissions and similar charges

23

cheltuieli efectuate in avans prepaid expenses cheltuieli publice public expenditure a trece pe cheltuieli (to) charge to expense(s) (to) expense (to) charge off ajustari de valoare in privinta cheltuielilor de constituire si a imobilizarilor corporale si necorporale value adjustments in respect of formation expenses and of tangible and intangible fixed assets alte cheltuieli other expenses alte cheltuieli cu impozitele care nu apar in elementele de mai sus other taxes not included above alte cheltuieli cu serviciile executate de terti other third party services expenses alte cheltuieli de exploatare other operating expenses other operating charges alte cheltuieli din afara (cu energia si apa) other external charges alte cheltuieli exceptionale privind operatiile de capital other extraordinary expenses related to capital transactions alte cheltuieli exceptionale privind operatiile de gestiune other extraordinary administrative expenses alte cheltuieli externe other external charges alte cheltuieli financiare other financial expenses alte cheltuieli in afara exploatarii other non-operating expenses alte cheltuieli privind asigurarile si protectia sociala other social security and welfare contributions alte provizioane pentru riscuri si cheltuieli other provisions for risks and charges alte venituri si cheltuieli other revenues and expenses amortizarea cheltuielilor de cercetare si dezvoltare depreciation of R&D costs amortizarea cheltuielilor de constituire amortisation of formation expenses amortisation of set-up costs amortizarea cheltuielilor de dezvoltare amortisation of development costs CHELTUIELI DE EXPLOATARE cheltuieli de exploatare operating cost operating expenses operating charges operating costs cheltuieli de exploatare privind amortizarea imobilizarilor operating expenses related to depreciation of fixed assets operating expenses related to depreciation of non-current assets cheltuieli de exploatare privind amortizarile si provizioanele operating expenses related to depreciation and provisions

24

depreciation and provisions - operating expenses cheltuieli de exploatare privind provizioanele pentru deprecierea activelor circulante operating expenses related to provisions for depreciation of current assets write-down of current assets cheltuieli de exploatare privind provizioanele pentru deprecierea imobilizarilor impairment losses on non-current assets operating expenses related to provisions for depreciation of fixed assets alte cheltuieli de exploatare other operating expenses other operating charges

CHELTUIELI EXCEPTIONALE cheltuieli exceptionale extraordinary expenses cheltuieli exceptionale privind amortizarea imobilizarilor extraordinary expenses related to depreciation of fixed assets cheltuieli exceptionale privind amortizarile si provizioanele extraordinary expenses related to depreciation and provisions cheltuieli exceptionale privind operatiile de gestiune extraordinary administrative expenses cheltuieli exceptionale privind provizioane pentru deprecieri extraordinary expenses related to provisions for depreciation cheltuieli si venituri exceptionale extraordinary gains and losses venituri si cheltuieli exceptionale extraordinary income and expenditure alte cheltuieli exceptionale privind operatiile de capital other extraordinary expenses related to capital transactions alte cheltuieli exceptionale privind operatiile de gestiune other extraordinary administrative expenses

CHELTUIELI EXTRAORDINARE cheltuieli extraordinare extraordinary expenses extraordinary charges cheltuieli privind calamitatile si alte evenimente extraordinare expenses related to natural disasters and other extraordinary events cheltuieli si venituri extraordinare extraordinary gains and losses

CHELTUIELI FINANCIARE cheltuieli financiare financial expenses financial charges cheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilor financial expenses related to amortisation of premiums on redemption of debentures amortisation of premiums on redemption of debentures cheltuieli financiare privind amortizarile si provizioanele impairment losses and write-down of financial assets cheltuieli financiare privind provizioane pentru riscuri si cheltuieli financial expenses related to provisions for risks and charges cheltuieli privind imobilizarile financiare cedate losses on disposal of long term financial investments cheltuieli privind investitiile financiare cedate

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losses on disposal of financial investments alte cheltuieli financiare other financial expenses

CIFRA cifra figure cifra de afaceri sales figure turnover sales cifra bruta de afaceri gross turnover cifra de afaceri anuala annual turnover cifra de afaceri neta net sales cifra neta de afaceri net turnover impozit pe cifra de afaceri turnover tax

CIFRA DE AFACERI cifra de afaceri sales figure turnover sales cifra de afaceri anuala annual turnover cifra de afaceri neta net sales net turnover cifra bruta de afaceri gross turnover impozit pe cifra de afaceri turnover tax previziune de cifra de afaceri sales forecasting

CLIENT client client customer client gerat sub mandat discretionar discretionary client client strain foreign customer avansuri ale clientilor advances from customers clientela clientele clienti customers clienti - creditori

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advance payments from customers clienti - facturi de intocmit customers - invoices to be issued clienti debitori accounts receivable clienti incerti doubtful customers clienti incerti sau in litigiu doubtful customers or customers involved in litigation clienti si conturi asimilate customers and similar accounts cont al unui client (la un magazin) charge account US numarul contului clientului customer account number

CLIENTI clienti customers avansuri ale clientilor advances from customers clienti - creditori advance payments from customers clienti - facturi de intocmit customers - invoices to be issued clienti debitori accounts receivable clienti incerti doubtful customers clienti incerti sau in litigiu doubtful customers or customers involved in litigation clienti si conturi asimilate customers and similar accounts conturi analitice ale clientilor customer accounts individual customers' accounts creante clienti accounts receivable trade accounts receivable creante clienti, sold la sfarsitul [exercitiului] ending accounts receivable depozite ale clientilor customer deposits discounturi acordate clientilor sales discounts efecte de primit de la clienti bills of exchange to be received from customers facturare clienti billing of customers garantii acordate clientilor guarantees to customers marfa returnata de clienti sales returns marfa returnata de clienti si alte rabaturi acordate sales returns and allowances ordonarea creantelor - clienti dupa vechime aging of accounts receivable provizioane pentru deprecierea creantelor - clienti

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allowance for bad debts allowance for doubtful accounts provisions for doubtful customers reserve for bad debts provizioane pentru garantii acordate clientilor provisions for guarantees to customers valoarea bruta a creantelor asupra clientilor gross accounts receivable

COLECTAT taxa [pe valoarea adaugata] colectata output tax totalul impozitului pe vanzari colectat total sales taxes collected TVA colectata output VAT

COMERCIAL comercial commercial Comisia Natiunilor Unite pentru Dreptul Comercial International UNCITRAL United Nations Commission on International Trade Law concesiuni, brevete, licente, marci comerciale si alte drepturi si valori similare concessions, patents, licences, trademarks and similar rights and assets concesiuni, brevete, licente, marci comerciale si alte drepturi si valori similare achizitionate purchased concessions, patents, licences, trademarks and similar rights and assets Consiliul International pentru Arbitraj Comercial ICCA International Council for Commercial Arbitration contract comercial trade contract costuri de comercializare marketing cost selling costs creante comerciale trade receivables trade debtors accounts receivable credit comercial trade credit creditori comerciali trade creditors datorii comerciale trade creditors debitori comerciali trade debtors dezechilibru comercial imbalance of trade trade gap director comercial commercial manager discount comercial trade discount drept comercial

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business law commercial law mercantile law trade law efect comercial business paper commercial paper draft bill instrument of commerce note trade bill efect comercial purtator de dobanda interest-bearing note efect comercial refuzat la plata dishonored note embargo comercial stoppage of trade excedent comercial trade surplus factura comerciala commercial invoice fond comercial goodwill fond comercial negativ negative goodwill fond comercial obtinut in urma absorbtiei goodwill from consolidation legea societatilor comerciale Companies Act mostra comerciala trade sample provizioane pentru concesiuni, brevete, licente, marci comerciale si alte drepturi si valori similare provisions for impairment of concessions, patents, licences, trademarks and similar rights and assets provizioane pentru fondul comercial provisions for impairment of goodwill rabat comercial trade discount regulile uniforme de conduita privind schimbul de date comerciale prin teletransmisie UNCID Uniform Rules of Conduct for Interchange of Trade Data by Teletransmission scrisoare de credit comerciala commercial letter of credit sectoare comerciale trades societate comerciala company UK corporation US trading company venture corporation company commercial company societate comerciala europeana ECS European Commercial Society targ comercial trade fair transfer electronic de date comerciale prin retelele de comunicatii

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TEDIS Trade Electronic Data Interchange System tratat comercial commercial treaty trade agreement tratat comercial bilateral bilateral trade agreement bilateral trade treaty tribunal comercial commercial court vas comercial cargo ship merchant vessel vas comercial care face curse la cerere general trader tramp vessel acord comercial commercial treaty trade agreement acord de comercializare marketing agreement acreditiv comercial commercial letter of credit adaos comercial gross margin mark-up adaosul comercial al comerciantului trader's markups agent comercial commercial agent mercantile agent agent comercial auto-angajat self-employed commercial agent agent comercial care detine stocuri agent carrying stock amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale si altor drepturi si valori similare amortisation of concessions, patents, licences, trademarks and similar rights and assets amortizarea fondului comercial amortisation of goodwill asociatie comerciala professional association trade association avantaj comercial commercial advantage balanta comerciala balance of trade trade balance centru comercial mall cheltuieli de comercializare selling expenses cheltuieli privind materialele de comercializare store supplies expense cheltuieli privind salariile personalului de comercializare store salaries expense cod comercial uniform UCC Uniform Commercial Code cod international de proceduri comerciale

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international trade procedures

CONSOLIDAT consolidat consolidated bilant consolidat consolidated balance sheet group balance sheet consolidator consolidator groupage agent cont de profit si pierdere consolidat consolidated profit and loss account consolidated income statement cont de rezultate consolidat consolidated income statement documente contabile anuale consolidate consolidated accounts consolidated financial statements situatii financiare consolidate consolidated financial statements

CONT cont account cont al bilantului de inchidere balance sheet account cont al unui client (la un magazin) charge account US cont analitic subsidiary account cont bancar bank account cont bancar al intreprinderii business bank account cont bancar curent al intreprinderii business checking account cont bancar pentru plata salariilor payroll bank account cont bancar personal personal bank account cont bilantier on-balance sheet account cont colectiv control account cont comun joint account joint venture account cont corespondent contra account contra account UK offset account offset account US cont cu destinatie speciala earmarked account cont curent

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AC account current current account checking account drawing account cont curent al asociatului partners' current account cont curent personal personal checking account cont de activ asset account cont de amortizare acumulata accumulated depreciation account cont de cecuri check account checking account cheque account cont de cheltuieli cost account cont de control control account controlling account cont de datorii liability account cont de depozit deposit account cont de depozit bancar banking deposit account cont de diverse sundries account cont de economii savings account cont de exploatare generala trading account cont de gestiune a trezoreriei cash management account cont de lichidare settlement account cont de materiale supplies account cont de pasiv liability account cont de profit si pierdere profit and loss account profit and loss statement P&L statement income statement statement of earnings statement of income operating statement cont de profit si pierdere consolidat consolidated profit and loss account consolidated income statement cont de regularizare adjustment accounts cont de regularizare a dividendelor dividend equalisation account cont de regularizare activ/pasiv asset-liability adjustment account cont de retrageri

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withdrawals account drawing account cont de salarii payroll account salary account cont de trezorerie cash account cont de venituri revenue account cont de virament giro account cont de viramente cu banca nationala clearing account with the National Bank cont debitor bank overdraft overdrawn account cont descoperit bank overdraft overdrawn account cont detaliat detailed account cont din cartea mare ledger account cont sintetic control account controlling account a avea contul creditor (to be in the) black a avea contul descoperit (to be in the) red a depune (bani) in cont (to) deposit a inregistra intr-un cont (prin transfer dintr-un jurnal) (to) post a solda un cont (to) settle an account cec platibil in cont account only check collection only cheque

CONTABIL contabil (s.) accountant contabil (adj.) accounting contabil de gestiune cost accountant management accountant contabil de gestiune autorizat certified management accountant; CMA contabil financiar financial accountant contabil de salarii payroll accountant contabil profesionist professional accountant contabil public autorizat chartered accountant

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certified public accountant; CPA contabil-sef chief accountant chief accounting officer controller contabili independenti independent accountants control contabil audit control contabil formal arithmetical and procedural check UK audit of clerical accuracy US document contabil record documente contabile anuale annual accounts evidenta contabila accounting records bookkeeping exercitiu contabil accounting period accounting year financial year fiscal period tax year expert contabil auditor certified public accountant US certified public accountant; CPA chartered accountant chartered accountant UK expert contabil atestat chartered accountant expertiza contabila audit explicatie (contabila) explanation narrative Federatia Internationala a Contabililor International Federation of Accountants functionar contabil accounting clerk inregistrare contabila accounting entry book entry Institutul American al Contabililor Publici Autorizati American Institute of Certified Public Accountants; AICPA Institutul Contabililor de Gestiune Institute of Management Accountants invatamant contabil accounting education manager contabil accounting manager perioada contabila accounting period pierdere contabila book loss plan contabil chart of accounts plan contabil general

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chart of accounts codification of accounts post contabil item practica contabila accounting practice principii ale contabilitatii accounting principles financial accounting standard principiile contabile general acceptate/admise GAAP generally accepted accounting principles; GAAP principiu contabil accounting principle accounting concept principiul contabil de baza fundamental accounting concept problema exercitiului contabil accounting period issue profit contabil accounting profit accounting income profit contabil conform principiilor contabile general admise accounting income under generally accepted accounting principles profit contabil inainte de impozit[are] pretax accounting income program de contabilitate general ledger software registru contabil ledger register book registru contabil de inregistrare finala accounting book of final entry registru contabil de inregistrare primara (initiala) book of first entry book of original entry revizie contabila audit revizor contabil auditor certified public accountant US chartered accountant UK sfarsitul exercitiului contabil end of the accounting period sistem contabil accounting system venit contabil accounting income activ contabil total asset value amortisment contabil depreciation of assets bilant contabil balance sheet ciclu contabil accounting cycle comisie de control contabil audit committee

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CONTABILE dari de seama contabile accounting statements dari de seama financiar-contabile de uz general general-purpose financial statements declaratii contabile accounting statements documente contabile anuale annual accounts documente contabile anuale consolidate consolidated accounts consolidated financial statements efect cumulativ al modificarilor de metode contabile cumulative effect of an accounting change efecte ale modificarii metodelor contabile effects of accounting changes informatii contabile accounting data accounting information modificare a politicilor contabile change in accounting policies politici contabile accounting policies principiile contabile general acceptate/admise generally accepted accounting principles; GAAP profit contabil conform principiilor contabile general admise accounting income under generally accepted accounting principles rata rentabilitatii contabile accounting rate of return reducerea valorii contabile element cu element write-down on an item by item basis registre contabile account books accounting books books of account registrele contabile [care alcatuiesc cartea mare] accounting ledgers reguli contabile specifice accounting policies rezultatul reportat provenit din modificarile politicilor contabile other retained earnings due to changes in accounting policies sisteme contabile accounting systems situatii contabile accounting statements situatii contabile interimare interim accounts tehnici contabile bookkeeping methods book-keeping methods valorile contabile ale stocurilor inventory figures

CONTABILITATE contabilitate accounting accountancy

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uneori bookkeeping contabilitate analitica de exploatare cost accounting contabilitate autonoma self-balancing accounting use of detail ledgers contabilitate confidentiala confidential accounting contabilitate de angajament accrual accounting contabilitate de angajamente accruals basis of accounting contabilitate de casa cash accounting contabilitate de gestiune management accounting management accountancy contabilitate de inflatie inflation accounting contabilitate de responsabilitate responsibility accounting contabilitate financiara financial accounting contabilitate generala financial accounting uniform accounting contabilitate guvernamentala government accounting contabilitate in partida dubla double-entry accounting double-entry bookkeeping contabilitate in partida simpla single entry bookkeeping contabilitate informatizata computerised book-keeping contabilitate integrata integrated accounting integrated cost accounting contabilitate internationala international accounting contabilitate pe baza de dobandire de drepturi si asumare de angajamente accrual accounting contabilitate pe baza de numerar cash basis of accounting contabilitate pe foi volante loose-leaf accounting contabilitate plurimonetara multiple currency accounting contabilitate privata individual ledgers private accounting contabilitate publica public accounting contabilitatea amortizarilor depreciation accounting contabilitatea costurilor cost accounting cost accountancy contabilitatea costurilor curente current cost accounting

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current cost accounting; CCA contabilitatea imobilizarilor capital expenditure register contabilitatea organizatiilor non-profit not-for-profit accounting contabilitatea profitabilitatii profitability accounting contabilitatea salariilor payroll accounting payroll record wages-salaries record contabilitatea titlurilor de valoare custody account bookkeeping contabilitatea venitului national national income accounting IAS (standard international de contabilitate) IAS IAS (standarde internationale de contabilitate) IAS pachet [de programe] de contabilitate general ledger accounting package program de contabilitate general ledger software registre de contabilitate accounting books account books books of account standard de contabilitate financiara financial accounting standard standard international de contabilitate international accounting standard stergere din contabilitate write-off abatere (an contabilitate) variance comisia principiilor de contabilitate accounting principles board Comisia Standardelor de Contabilitate Financiara; FASB Financial Accounting Standards Board; FASB Comisia Standardelor de Contabilitate Guvernamentala; GASB Governmental Accounting Standards Board; GASB Comitetul pentru Standardele Internationale de Contabilitate International Accounting Standards Committee; IASC

CONTRACT contract contract convention covenant deed contract comercial trade contract contract compensatoriu offset contract contract cu durata determinata fixed-term contract contract de agenturare agency contract

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contract de asigurare contract of insurance insurance contract policy contract de asigurare de cargo cargo insurance contract contract de asociere articles of partnership deed of partnership partnership agreement partnership deed contract de cautiune contract of guarantee contract de constructii construction contract contract de distributie exclusiva sole distributor contract contract de imprumut credit agreement loan agreement contract de licenta licence contract contract de navlosire charter party contract de navlosire cu echipaj non-demise charter party contract de navlosire fara echipaj demise charter party contract de punere in comun a rezultatelor pooling arrangement profit-pooling contract contract de schimb la termen forward exchange contracts forward exchange deals contract de societate articles of association articles of incorporation contract de transport contract of carriage transport contract contract de vanzare sales agreement sales contract contract forward forward contract contract futures futures contract contract la cheie turnkey contract contract la termen forward contract contract la termen standardizat futures contract contract nescris gentleman's agreement gentlemen's agreement contract public public contract contract scris written contract

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contract standard standard contract contract tip standard contract contractant contractor contracte la termen futures contract „cost-plus” cost-plus contract Contwood (codul unui contract-tip de navlosire) Contwood (Charter Party Code Name) Conventia CMR privind Contractul de Transport Rutier International CMR Convention on the contract for the international carriage of goods by road Conventia Natiunilor Unite privind Contractele de Vanzare Internationala de Marfuri CISG UN Convention on Contracts for the International Sale of Goods (Vienna Convention) executie a unui contract performance of a contract garantie contractuala contract bond contract guarantee Gastime (codul unui contract-tip de navlosire) Gastime (charter party code name) Gasvoy (codul unui contract-tip de navlosire) Gasvoy (Charter Party code names) Gencon (codul unui contract-tip de navlosire) Gencon (Charter Party code name) Genorecon (codul unui contract-tip de navlosire) Genorecon (Charter Party code name) Germancon North (codul unui contract-tip de navlosire) Germancon North (Charter Party code name) Grainvoy (codul unui contract-tip de navlosire) Grainvoy (Charter Party code name) Grainvoybill (codul unui conosament asociat unui contract-tip de navlosire) Grainvoybill (Bill of Lading code name) Hydrocharter (codul unui contract-tip de navlosire) Hydrocharter (Charter Party code name) incalcare a conditiilor contractuale esentiale fundamental breach of contract incalcare a contractului breach of contract incalcare a unei obligatii contractuale breach indeplinire a unui contract fulfilment of a contract Intercoa ‘80 (codul unui contract-tip de navlosire) Intercoa ‘80 (Charter Party code name) Interconsec ‘76 (codul unui contract-tip de navlosire) Interconsec ‘76 (Charter Party code name) Intertank bill ‘78 (codul unui contract-tip de conosament) Intertank bill ‘78 (Bill of lading code name) Intertanktime 80 (codul unui contract-tip de navlosire) Intertanktime 80 (Charter Party code name) Intertankvoy 76 (codul unui contract-tip de navlosire) Intertankvoy 76 (Charter Party code name) Lamcon (codul unui contract-tip de navlosire) Lamcon (Charter Party code name) legislatie contractuala

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law of contract Linertime (codul unui contract-tip de navlosire) Linertime (Charter party code name) parte contractanta contracting party parte la contract contracting party perfectare a contractului completion of a contract prelungire a contractului extension of the contract reziliere a unui contract avoidance of a contract Sovorecon (codul unui contract-tip de navlosire) Sovorecon (Charter Party code name) Sulcon (codul unui contract-tip de navlosire) Sulcon (Charter Party code name) Supplytime (codul unui contract-tip de navlosire) Supplytime (Charter Party code name) Synacomex (codul unui contract-tip de navlosire) Synacomex (Charter Party code name) Timon (codul unui contract-tip de navlosire) Timon (Charter Party code name) Transitime (codul unui contract-tip de navlosire) Transitime (Charter Party code name) transportator contractual contracting carrier Visconbill (codul unui conosament asociat unui contract-tip de navlosire) Visconbill (Bill of Lading code name) Welcon (codul unui contract-tip de navlosire) Welcon (Charter Party code name) a adjudeca un contract (to) award a contract a executa un contract (to) perform a contract a indeplini un contract (to) fulfill a contract a intra in cadrul contractului (to) come within the scope of a contract a nu onora un contract (to) dishonour a contract a onora un contract (to) honour a contract Austral (codul unui contract-tip de navlosire) Austral (Charter Party Code Name) Austwheat (codul unui contract-tip de navlosire) Austwheat (Charter Party Code Name) Azcon (codul unui contract-tip de navlosire) Azcon (Charter Party Code Name) Baltcon (codul unui contract-tip de navlosire) Baltcon (Charter Party Name) Baltime 1939 (codul unui contract-tip de navlosire) Baltime 1939 (Charter Party Code Name) Baltime Form C (codul unui contract-tip de navlosire) Baltime Form C (Charter Party Code Name) Baltpulp (codul unui contract-tip de navlosire) Baltpulp (Charter Party Code Name) Barecon (codul unui contract-tip de navlosire) Barecon (Charter Party Code Name) Benacon (codul unui contract-tip de navlosire)

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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 contractuala contract clause clauze contractuale terms of a contract Coastcon (codul unui contract-tip de navlosire) Coastcon (Charter Party Code Name) Coasthire (codul unui contract-tip de navlosire) Coasthire (Charter Party Code Name) Combicon Bill (codul unui conosament asociat unui contract-tip de navlosire) Combicon Bill (Bill of Lading Code Name)

CONTROL control check-up control control al creditelor credit control monetary control control anual annual audit control bugetar budgetary control control contabil audit control contabil formal arithmetical and procedural check UK audit of clerical accuracy US control de calitate quality control control de gestiune management audit management control control de inventar physical check control extern external audit control financiar financial control control fiscal

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inland revenue inspection UK control incrucisat cross-check control intermediar al conturilor interim audit control monetar monetary control control valutar exchange control controlor de gestiune comptroller controlor extern external auditor controlul activitatii controlling operations controlul bilantului balance sheet audit controlul costurilor cost control controlul stocurilor inventory control stock control controlul tranzactiilor transaction audit investitii de plasamente de control controlling investment lista de control check list lista de control a comenzilor de export export order check list participatie de control controlling interest preluare a controlului acquisition takeover procedee stricte de control intern sound internal control procedures semn de control checkmark sistem de control bugetar budgetary control system total de control control total tranzit controlat controlled transit turn de control control tower stampila de control hallmark a controla (to) control amortizarea aparatelor si instalatiilor de masura, control si reglare depreciation of measurement, control and adjustment instruments aparate si instalatii de masurare, control si reglare measurement, control and adjustment devices comisie de control contabil audit committee comitet de supraveghere si control committee of inspection cont de control

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control account controlling account

CONTURI conturi accounts conturi analitice ale clientilor customer accounts individual customers' accounts conturi analitice ale furnizorilor individual creditors' accounts conturi anuale annual accounts conturi bilantiere balance sheet accounts conturi curente la banci cash at bank conturi de active imobilizate long-term assets accounts conturi de amortizari allowance for depreciation conturi de capital propriu owner's equity accounts stockholders' equity accounts conturi de capitaluri capital accounts conturi de cheltuieli expense accounts conturi de datorii restante past-due accounts conturi de depozit savings accounts conturi de economii savings accounts conturi de gestiune management accounts conturi de produse in curs de executie work in process inventory accounts conturi de produse in curs de fabricatie work in process inventory accounts conturi de regularizare accruals conturi de regularizare si asimilate accruals and similar accounts conturi de venituri revenue accounts conturi de venituri inregistrate in avans unearned revenue accounts conturi de venituri si cheltuieli revenue and expense accounts conturi la banci cash at bank bank accounts conturi la banci in lei cash at bank in lei conturi la banci in valuta cash at bank in foreign currencies conturi reprezentate in contul de profit si pierdere

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income statement accounts Curtea de Conturi audit office court of auditors furnizori si conturi asimilate suppliers and similar accounts inchiderea conturilor year end closing year end closure note la conturi notes on the accounts personal si conturi asimilate payroll and similar accounts plan de conturi chart of accounts codification of accounts alte conturi sundry accounts alte conturi in afara bilantului other off-balance sheet accounts asigurari sociale, protectia sociala si conturi asimilate social security and similar accounts asociati - conturi curente shareholders - current accounts asociati - dobanzi la conturi curente accrued interest on shareholders' current accounts bugetul statului, fonduri speciale si conturi asimilate amounts payable to the state budget, special funds and similar accounts casa si conturi la banci cash at bank and in hand cash at bank and on hand clasa de conturi account category category of accounts class of accounts clienti si conturi asimilate customers and similar accounts

COST cost cost cost al vietii cost of living cost curent current cost cost de achizitie cost of acquisition cost of purchase acquisition cost historical cost cost de capital capital cost cost de emisiune cost of issue issuing cost cost de inlocuire replacement cost cost de oportunitate

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opportunity cost cost de penetrare (pe piata) cost of entry cost de productie manufacturing cost cost of manufacturing production cost product cost cost of goods manufactured cost de productie plus marja cost-plus cost de transport cu camionul trucking fee cost de somaj cost of idle capacity cost of idleness negative volume variance unabsorbed overhead cost direct direct cost cost direct al materialelor direct material cost direct materials cost cost direct al muncii direct labor cost direct labour cost cost estimat estimated cost predetermined cost cost indirect al materialelor indirect material cost cost istoric cost of acquisition historical cost original cost cost marginal marginal cost incremental cost cost mediu average cost cost mediu ponderat weighted average cost cost mediu variabil average variable cost cost minim low cost cost nerepetitiv non-recurring cost cost normal de productie normal production cost cost prestabilit predetermined cost cost prevazut in buget budgeted cost cost scazut low cost cost standard standard cost cost standard al fortei de munca directe standard direct labor cost

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cost standard al materiilor prime directe standard direct materials cost cost suplimentar extra cost cost unitar unit cost cost unitar mediu ponderat weighted average unit cost cost si navlu C&F CFR Cost and freight cost, asigurare si navlu CIF Cost, Insurance and Freight cost, asigurare si navlu, pe chei cost, insurance, freight landed cost, asigurare, navlu si comision CIF&C Cost, Insurance, Freight and Commission cost, asigurare, navlu, comision si dobanda cost, insurance, freight commission and interest cost, asigurare, navlu, dobanda si comision de schimb cost, insurance, freight, interest and exchange costul de a face afaceri cost of doing business costul fortei de munca cost of labor costul productiei in curs de executie cost of work in progress costul produsului product cost element de cost cost item evaluarea stocurilor la costul de achizitie pricing inventory at cost fixarea pretului in functie de costul marginal marginal cost pricing fisa de cost pe comenzi de fabricatie job order cost card indicele costului vietii cost of living index la cost at cost la costul de achizitie at cost metoda costului (istoric) cost method metoda costului mediu average-cost method metoda costului variabil marginal costing metoda „cost-plus” cost-plus method pret de cost cost price principiul asocierii costurilor cu veniturile aferente matching concept principiul cost-beneficiu cost-benefit principle

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principiul costului istoric cost principle unitate de cost cost unit valoarea cea mai mica dintre cost si pretul de piata lower of cost or market; LCM variatie de cost cost variance

COSTURI costuri costs costuri administrative administration cost costuri aferente exercitiului period costs costuri aferente iesirilor cost of disposal costuri de ambalare packing costs costuri de cercetare research cost(s) costuri de cercetare-dezvoltare costs of research and development research and development costs costuri de comercializare marketing cost selling costs costuri de desfacere selling costs costuri de distributie distribution costs costuri de exploatare operating costs costuri de manopera labo(u)r costs costuri de marketing marketing cost costuri de materiale material cost material(s) cost costuri de prelucrare conversion costs costuri de promovare advertising cost promotion cost costuri de publicitate advertising costs costuri de transformare conversion costs costuri de transport costs of shipping freight costs costuri de transport aferente aprovizionarii freight-in costs costuri de transport aferente livrarilor freight-out costs costuri de vanzare

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selling costs costuri deductibile fiscal tax-deductible costs costuri directe cu forta de munca direct labor costs direct labour costs costuri fixe fixed costs costuri generale overhead cost overheads costuri generale de productie factory overhead costs costuri generale variabile variable overhead cost(s) costuri indirecte indirect costs costuri indirecte cu forta de munca indirect labor costs indirect labour costs costuri indirecte de munca indirect labor costs indirect labour costs costuri indirecte de productie factory overhead costs production overheads costuri indirecte de productie standard standard factory overhead cost costuri periodice recurrent cost recurring cost recurring costs costuri semi-variabile semi-variable costs costuri standard standard costs costuri si venituri costs and revenues costurile exercitiului period costs a suporta costurile (to) bear the cost afectare a costurilor cost assignment analist de costuri cost accountant management accountant

CREDIT credit credit loan credit bancar bank loan credit comercial trade credit credit consumator consumer credit

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credit contra cesiune assignment credit credit cumparator buyer credit credit de consum consumer credit credit de exploatare working capital credit working credit credit de investitii capital investment loan credit de scont discount credit credit de sudura bridging finance bridging loan credit documentar documentary credit credit furnizor supplier's credit credit garantat secured credit secured loan credit imobiliar construction loan credit in alb blank credit open credit unsecured credit credit ipotecar mortgage mortgage credit credit ipotecar cu rata variabila adjustable rate mortgage ARM credit ipotecar direct direct mortgage loan credit ipotecar indirect indirect mortgage loan credit lombard collateral loan (USA) lombard loan UK credit mixt mixed credit credit negarantat blank credit open credit unsecured credit credit negociabil negotiable credit credit obligatar bond financing credit pe baza de depozit loan on deposit credit pe cautiune bail credit credit pe descoperit current account credit US overdraft UK credit pe termen scurt

50

short credit short-term loan credit personal personal credit credit prin acceptare acceptance credit credit prin angajament guarantee credit credit prioritar overriding credit credit punte bridging finance bridging loan credit reinnoibil renewable credit revolving credit credit reinnoibil automat evergreen credit credit roll-over roll-over credit credit rotativ renewable credit revolving credit credit sezonier seasonal credit credit standby standby credit creditarea contului credit on account crediting the account creditat credited cumparare pe credit credit purchase term purchase cumparari pe credit purchases on credit cumparator pe credit credit customer de creditat to be credited evaluarea riscurilor de credit credit status investigation inregistrare in creditul [unui cont] credit entry inregistrare pe credit credit entry credit inregistrate drept credite/inregistrari pe credit recorded as/by credits limita de credit credit limit linie de credit credit line line of credit linie de credit (stand-by) credit line line of credit pe credit (despre inregistrari contabile) on the credit side

51

plafon de credit lending limit politica de credit credit policy printr-un credit in by crediting protocol de credit credit memorandum rambursare anticipata (a unui credit) prepayment risc de credit credit risk scrisoare de credit L/C letter of credit scrisoare de credit circulara circular letter of credit scrisoare de credit comerciala commercial letter of credit scrisoare de credit de calatorie travellers' L/C travellers' letter of credit scrisoare documentara de credit documentary letter of credit termen de credit credit term vanzare pe credit credit sale a acorda un credit (to) grant a credit a credita (to) credit achizitii pe credit purchases on credit acord de credit credit agreement acord de credit incrucisat swap agreement banca de credit ipotecar mortgage bank card de credit credit card carte de credit credit card cerere de credit (bancar) loan application coloana „credit” credit column cooperativa de credit credit co-operative credit union

CREDTITARE creditarea contului credit on account crediting the account nota de creditare credit note

52

credit memorandum prin creditarea by crediting

CREDITE credite bancare externe garantate de banci foreign banks loans guaranteed by banks credite bancare externe garantate de stat foreign banks loans guaranteed by the state credite bancare interne garantate de stat domestic bank loans guaranteed by the state credite bancare nerambursate la scadenta bank loans in arrears credite bancare pe termen lung long term bank loans credite bancare pe termen lung nerambursate la scadenta long term bank loans in arrears credite bancare pe termen lung si mediu long and medium term bank loans credite bancare pe termen lung si mediu nerambursate la scadenta long and medium term bank loans in arrears credite bancare pe termen mediu medium term bank loans credite bancare pe termen scurt short-term bank loans credite bancare pe termen scurt nerambursate la scadenta short-term bank loans in arrears credite contractate outstanding loans credite de la trezoreria statului state treasury loans credite externe garantate de banci foreign loans guaranteed by banks credite externe garantate de stat foreign loans guaranteed by the state credite externe guvernamentale foreign government loans credite fiscale tax credits credite interne garantate de stat domestic loans guaranteed by the state gestiunea creditelor credit management inregistrate drept credite/inregistrari pe credit recorded as/by credits limita de competenta in materie de credite credit sanctioning authority loan officers' limit pierderi din credite comerciale credit losses capital initial (referitor la credite) principal Comitetul Tehnic al Asiguratorilor de Credite la Export al CEE COTACEX Technical Committee of Export Credit Insurers of the EEC

CREDITOR

53

creditor creditor creditor ordinar general creditor ordinary creditor unsecured creditor a avea contul creditor (to be in the) black bon de cont creditor credit account voucher clienti - creditori advance payments from customers creditori creditors rulaj creditor credit footing sold creditor credit balance

CREDITORI creditori creditors creditori comerciali trade creditors creditori diversi sundry creditors creditori: sume ce devin scadente si platibile in termen de un an creditors: amounts becoming due and payable within one year creditori: sume ce devin scadente si platibile intr-o perioada mai mare de un an creditors: amounts becoming due and payable after more than one year clienti - creditori advance payments from customers alti creditori, incluzand taxe si impozite si asigurarile sociale other creditors including tax and social security debitori si creditori diversi sundry debtors and creditors

CURS curs price rate course curs al actiunilor share price curs bursier share list curs de aplicatie marrying price curs de cumparare bid price curs de deschidere opening price curs de emisiune issue price curs de inchidere

54

closing price curs de inventar inventory rate curs de schimb exchange rate rate of exchange curs de schimb istoric historical rate of exchange curs de schimb la data tranzactiei historical exchange rate curs de tranzactie trading price curs forward forward rate curs intervalutar (paritate intre doua devize prin raportare la o a treia) cross rate curs la termen forward rate curs la vedere (spot) spot rate curs mediu mean price middle market price curs oficial de schimb central exchange rate curs pentru plata imediata in numerar spot rate curs platit paid price curs spot spot rate curs tras la sorti stock or bond price drawn by lot curs valutar exchange rate rate of exchange cursul cel mai scazut lowest price cursul de inchidere closing rate cursul normal al afacerilor normal course of business cursul pietei market rate cursul zilei current market value cursuri de schimb flotante floating exchange rates cursuri multiple multiple exchange rate split exchange rate decontari din operatii in curs de clarificare suspense account unsettled transactions diferenta de curs difference in rate of exchange imobilizari corporale in curs tangible assets in course of construction tangible assets in progress imobilizari in curs

55

fixed assets under construction non-current assets in progress fixed assets in progress imobilizari necorporale in curs intangible assets in progress in curs in progress in curs de executie in process in curs de realizare in progress of completion la cel mai bun curs at best UK at market US la cursul zilei at the current rate of exchange lista de cursuri quotation list lucrari si servicii in curs de executie services in progress metoda cursului zilei closing rate method UK current rate method US modelul cursului de schimb multinational MERM multinational exchange rate model productia in curs de executie work in progress productia in curs de fabricatie work in progress productie in curs de executie work in process productie in curs de fabricatie goods in process goods in progress work in process work in progress produse in curs de executie work in process work in progress produse in curs de fabricatie work in process work in progress provizioane pentru deprecierea imobilizarilor corporale in curs provisions for impairment of tangible assets in progress provizioane pentru deprecierea imobilizarilor in curs provisions for impairment of fixed assets in progress provisions for impairment of non-current assets in progress provizioane pentru deprecierea imobilizarilor necorporale in curs provisions for impairment of intangible assets in progress provizioane pentru deprecierea productiei in curs de executie provisions for write-down of work in progress provizioane pentru deprecierea stocurilor si productiei in curs de executie provisions for write-down of inventories and work in progress raport curs-beneficiu P/E ratio PER price-earning ratio raportul curs/beneficiu per actiune price/earnings ratio; p/e ratio

56

stoc de produse in curs de executie work in process inventory stoc de produse in curs de fabricatie work in process inventory variatia stocurilor de produse finite si de productie in curs de executie variation in stocks of finished goods and in work in progress venituri din diferente de curs valutar foreign exchange gains venituri sau cheltuieli privind diferentele de curs valutar exchange gains or losses tara in curs de dezvoltare developing country LDC less-developed country under-developed country tari in curs de dezvoltare neasociate NADC Non-Associated Developing Countries active corporale in curs tangible assets in course of construction cheltuieli din diferente de curs valutar foreign exchange losses castiguri din diferente de curs valutar foreign exchange gains constructii in curs construction in progress contul produse in curs de fabricatie fara sold initial no beginning work in process inventory contul „stocuri de productie in curs de executie” work in progress inventory account conturi de produse in curs de executie work in process inventory accounts conturi de produse in curs de fabricatie work in process inventory accounts conturi de stocuri si productie in curs de executie inventories and work in progress costul productiei in curs de executie cost of work in progress CURS VALUTAR curs valutar exchange rate rate of exchange cheltuieli din diferente de curs valutar foreign exchange losses castiguri din diferente de curs valutar foreign exchange gains curs intervalutar (paritate intre doua devize prin raportare la o a treia) cross rate venituri din diferente de curs valutar foreign exchange gains venituri sau cheltuieli privind diferentele de curs valutar exchange gains or losses

DEBIT

57

debit debit a debita (to) charge (to) debit aviz de debit debit advice ca debit (despre introducerea inregistrarilor in contabilitate) as a debit card de debit debit card card de plata cu debit amanat charge card clienti debitori accounts receivable coloana „debit” debit column de debitat to be debited debitare a contului debiting the account debitat debited debitor debtor borrower debitori debtors debitori comerciali trade debtors debitori diversi sundry debtors debitori si creditori diversi sundry debtors and creditors declaratie de debit borrower's note dobanzi debitoare interest paid inregistrare in debitul [unui cont] debit entry inregistrare pe debit debit entry debit inregistrate drept debite/inregistrari pe debit recorded as/by debits intrare pe debit debit entry pe debit on the debit side total sume debitoare total debits tranzactie de debit debit transaction tara debitoare debtor nation

DEBITARE

58

debitare a contului debiting the account nota de debitare debit note debit memorandum prin debitarea by debiting

DEBITOR debitor debtor borrower cont debitor bank overdraft overdrawn account debitori debtors debitori comerciali trade debtors debitori diversi sundry debtors debitori si creditori diversi sundry debtors and creditors furnizori - debitori advance payments to suppliers rulaj debitor debit footing sold debitor debit balance

DEBITORI debitori debtors alti debitori other debtors clienti debitori accounts receivable debitori comerciali trade debtors debitori din amenzi si penalitati pretinse receivables from penalties and fines claimed debitori diversi sundry debtors debitori scosi din activ, urmariti in continuare receivables written off but still followed up debitori solidari joint and several debtors debitori si creditori diversi sundry debtors and creditors furnizori - debitori advance payments to suppliers pierderi datorate debitorilor losses on receivables pierderi din creante si debitori diversi bad debts written off pierderi din debitori diversi

59

losses on sundry debtors provizioane pentru deprecierea creantelor - debitori diversi provisions for doubtful sundry debtors venituri din creante reactivate si debitori diversi bad debts written off and subsequently collected

DECLARATIE declaratie declaration statement declaratie de dividende declaration of dividends dividend announcement declaratie de export export declaration declaratie de export a expeditorului shipper's export declaration declaratie de import import declaration declaratie de impozit tax return declaratie de interes declaration of interest declaratie de intrare bill of entry inwards entry declaratie de profit income statement statement of income declaratie de profit si pierdere P&L statement profit and loss statement declaratie de profituri statement of earnings declaratie de TVA VAT return declaratie de venit income tax return income statement declaratie de venit global individual tax return declaratie eronata intentionata wilful misrepresentation declaratie financiara financial statement declaratie fiscala tax return declaratie privind impozitele pe vanzari sales tax return declaratie privind impozitul pe profit corporate tax return income tax return declaratie vamala customs declaration customs entry formular de declaratie vamala customs entry form a semna o declaratie de renuntare

60

(to) sign a waiver

DECALRATII declaratii contabile accounting statements declaratii financiare financial statements declaratii financiare interimare interim financial statements declaratii interimare interim statements declaratii privind veniturile individuale individual tax returns declaratii speciale special tax returns alte declaratii financiare other financial statements

DEDUCERI deduceri de afaceri permise conform legislatiei fiscale allowable business deductions under the tax laws deduceri din impozite withholding allowances deduceri din vanzari sales deductions deduceri personale personal deductions

DEDUCTIBIL deductibil deductible deductible (ins.) deductibil fiscal tax-deductible deductibil la calculul impozitului tax-deductible diferenta temporara deductibila deductible temporary difference nedeductibil non-deductible taxa deductibila deductible tax taxa [pe valoarea adaugata] deductibila input tax TVA deductibila deductible VAT input VAT

DEDUCTIBILE cheltuieli deductibile deductible expenses

61

deductible charges allowable expenses cheltuieli deductibile fiscal allowable business deductions under the tax laws deductible expenses for tax purposes tax-deductible expenses tax-deductible charges cheltuieli deductibile in scopuri legate de impozitare deductible expenses for tax purposes cheltuieli nedeductibile disallowed deductions non-allowable charges non-deductible expenses costuri deductibile fiscal tax-deductible costs

DOBANDA dobanda interest dobanda activa interest earned dobanda acumulata accrued interest dobanda aferenta creantelor legate de interesele de participare accrued interest on receivables related to associates dobanda aferenta imprumuturilor acordate pe termen lung accrued interest on long term loans dobanda aferenta sumelor datorate de filiale accrued interest on amounts owed by subsidiaries dobanda bancara bank interest dobanda bruta gross interest dobanda capitalizata accrued interest dobanda compusa compound interest dobanda creditoare interest earned dobanda legala legal interest dobanda negativa interest charge negative interest dobanda neta net interest dobanda pentru intarziere default interest interest for delay dobanda platibila interest payable dobanda simpla ordinary interest simple interest dobanda unui efect de comert interest on a note dobanda variabila variable rate

62

variable rate of interest cambie purtatoare de dobanda interest-bearing note cambii nepurtatoare de dobanda non-interest-bearing notes cost, asigurare, navlu, comision si dobanda cost, insurance, freight commission and interest cost, asigurare, navlu, dobanda si comision de schimb cost, insurance, freight, interest and exchange efect comercial purtator de dobanda interest-bearing note efecte comerciale nepurtatoare de dobanda non-interest-bearing notes imprumut cu dobanda fixa fixed interest-rate loan fixed-rate loan imprumut cu dobanda redusa low interest-rate loan soft loan obligatiune cu dobanda flotanta floating rate bond floating rate note obligatiune cu dobanda variabila variable-rate bond perioada de dobanda interest period

DOBANZI dobanzi - conturi asociati interest on shareholders' current accounts dobanzi aferente altor creante imobilizate accrued interest on other long term receivables dobanzi aferente altor imprumuturi si datorii asimilate accrued interest on other loans and similar debts dobanzi aferente creantelor imobilizate accrued interest on long-term debtors dobanzi aferente creditelor bancare pe termen lung accrued interest on long term bank loans dobanzi aferente creditelor bancare pe termen lung si mediu accrued interest on long and medium term bank loans dobanzi aferente creditelor bancare pe termen scurt accrued interest on short term bank loans dobanzi aferente datoriilor legate de participatii accrued interest on debts relating to investments dobanzi aferente decontarilor in cadrul grupului accrued interest on settlements within the group dobanzi aferente imprumuturilor din emisiunea de obligatiuni interest payable on debenture loans dobanzi aferente imprumuturilor din emisiuni de obligatiuni accrued interest on debenture loans dobanzi aferente imprumuturilor si datoriilor asimilate accrued interest on loans and similar debts dobanzi de incasat interest receivable accrued interest receivable dobanzi de platit interest payable accrued interest payable

63

dobanzi de platit si cheltuieli similare interest payable and similar charges dobanzi la obligatiuni si titluri de plasament accrued interest on debentures and short term investments a plati dobanzile unei datorii (to) service a debt acumulare a dobanzilor accretion alte dobanzi de incasat si venituri similare other interest receivable and similar income asociati - dobanzi la conturi curente accrued interest on shareholders' current accounts cheltuieli cu dobanzile interest expense interest charges interest costs cheltuieli privind dobanzile interest expense interest charges interest payable charges interest costs cheltuieli privind dobanzile si alte cheltuieli similare interest payable and similar charges rata de baza a dobanzii prime lending rate prime rate basic rate rata de piata a dobanzii market interest rate rata dobanzii interest rate rate of interest rata dobanzii interbancare interbank rate rata dobanzii nominale nominal interest rate rata efectiva a dobanzii effective interest rate rata fixa a dobanzii fixed interest rate rata minima a dobanzii minimum lending rate MLR rata reala a dobanzii real interest-rate real rate rate ridicate ale dobanzilor high interest rates rate scazute ale dobanzilor low interest rates risc de pierdere din rata dobanzii interest rate risk venituri din dobanzi interest earned interest income venituri din dobanzi si alte venituri similare other interest receivable and similar income

EXCEPTIONAL

64

exceptional extraordinary contract exceptional one-off contract profit exceptional windfall profit venituri exceptionale extraordinary revenues extraordinary income venituri si cheltuieli exceptionale extraordinary income and expenditure

EXCEPTIONALE exceptionale extraordinary alte cheltuieli exceptionale privind operatiile de capital other extraordinary expenses related to capital transactions alte cheltuieli exceptionale privind operatiile de gestiune other extraordinary administrative expenses alte venituri exceptionale din operatii de capital other extraordinary revenues generated by capital transactions alte venituri exceptionale din operatii de gestiune other extraordinary administrative revenues cheltuieli exceptionale extraordinary expenses cheltuieli exceptionale privind amortizarea imobilizarilor extraordinary expenses related to depreciation of fixed assets cheltuieli exceptionale privind amortizarile si provizioanele extraordinary expenses related to depreciation and provisions cheltuieli exceptionale privind operatiile de gestiune extraordinary administrative expenses cheltuieli exceptionale privind provizioane pentru deprecieri extraordinary expenses related to provisions for depreciation cheltuieli exceptionale privind provizioane pentru riscuri si cheltuieli extraordinary expenses related to provisions for risks and charges cheltuieli exceptionale privind provizioane reglementate extraordinary expenses related to statutory provisions castiguri si pierderi exceptionale extraordinary gains and losses venituri exceptionale extraordinary revenues extraordinary income venituri exceptionale din operatii de gestiune extraordinary administrative revenues venituri exceptionale din provizioane extraordinary revenues from provisions venituri exceptionale din provizioane pentru deprecieri extraordinary revenues from provisions for depreciation venituri exceptionale din provizioane pentru riscuri si cheltuieli extraordinary revenues from provisions for risks and charges venituri exceptionale din provizioane reglementate extraordinary revenues from statutory provisions venituri si cheltuieli exceptionale extraordinary income and expenditure

EXPLOATARE

65

active de exploatare operating assets activitate de exploatare ordinary operations activitati curente de exploatare operating activities alte cheltuieli de exploatare other operating expenses other operating charges alte venituri din exploatare other operating revenues other operating income beneficiu din exploatare trading profit buget de exploatare operating budget capital de exploatare working capital care nu este de exploatare non-operating cheltuieli de exploatare operating cost operating expenses operating charges operating costs cheltuieli de exploatare privind amortizarea imobilizarilor operating expenses related to depreciation of fixed assets operating expenses related to depreciation of non-current assets cheltuieli de exploatare privind amortizarile si provizioanele operating expenses related to depreciation and provisions depreciation and provisions - operating expenses cheltuieli de exploatare privind provizioanele pentru deprecierea activelor circulante operating expenses related to provisions for depreciation of current assets write-down of current assets cheltuieli de exploatare privind provizioanele pentru deprecierea imobilizarilor impairment losses on non-current assets operating expenses related to provisions for depreciation of fixed assets cheltuieli de exploatare privind provizioanele pentru riscuri si cheltuieli operating expenses related to provisions for risks and charges provisions for risks and charges - operating charges contabilitate analitica de exploatare cost accounting costuri de exploatare operating costs credit de exploatare working capital credit working credit declaratie de exploatare operating statement fluxuri de numerar din activitati de exploatare cash flows from operating activities garantie pe perioada de exploatare lifetime warranty materiale consumabile de exploatare/productie operating supplies pierdere din exploatare operating loss pierderi din exploatare operating loss

66

profit brut din exploatare gross profit profit de exploatare operating profit profit din exploatare operating profit profit net din exploatare net operating income rezultat de exploatare operating result rezultat din exploatare operating result income from operations unitate contabila de exploatare accounting unit venituri din exploatare operating revenues operating income venituri din provizioane privind activitatea de exploatare write back of operating provisions venituri din subventii de exploatare revenues from subsidies for operating activities venituri din subventii de exploatare aferente cifrei de afaceri revenues from subsidies related to the turnover venituri din subventii de exploatare pentru alte cheltuieli de exploatare revenues from subsidies for other operating expenses EXTRAORDINAR extraordinar extraordinary adunarea generala extraordinara extraordinary general meeting; EGM cheltuieli extraordinare extraordinary expenses extraordinary charges castiguri si pierderi extraordinare extraordinary gains and losses elemente extraordinare extraordinary items impozit pe profitul sau pierderea extraordinar(a) tax on extraordinary profit or loss rezultatul extraordinar extraordinary profit or loss venituri extraordinare extraordinary revenues extraordinary income

EXTRAORDINARE extraordinare extraordinary cheltuieli extraordinare extraordinary expenses extraordinary charges cheltuieli privind calamitatile si alte evenimente extraordinare expenses related to natural disasters and other extraordinary events cheltuieli si venituri extraordinare

67

extraordinary gains and losses elemente extraordinare extraordinary items operatiuni extraordinare (fuziune, achizitia unei alte companii) unusual transactions (a merger, the purchase of another company) venituri din subventii pentru evenimente extraordinare si altele similare revenues from subsidies for extraordinary events and other similar revenues venituri extraordinare extraordinary revenues extraordinary income

FINANCIAR financiar financial administratie financiara Board of Inland Revenue UK Inland Revenue internal revenue service IRS US an financiar tax year financial year accounting year accounting period fiscal period analiza rapoartelor financiare financial statement analysis buget financiar financial budget cheltuieli aferente exercitiului financiar curent dar care se vor plati in exercitiul/exercitiile viitoare accrued expenses accrued charges accruals Comisia Standardelor de Contabilitate Financiara; FASB Financial Accounting Standards Board; FASB consilier financiar financial adviser contabil financiar financial accountant contabilitate financiara financial accounting control financiar financial control Corporatia Financiara Internationala International Finance Corporation datorii angajate, sold la inceputul [exercitiului financiar] beginning accrued liabilities director financiar financial vice president document financiar financial document efect financiar finance bill exercitiu financiar tax year accounting period accounting year

68

financial year fiscal period fiscal year interes financiar financial interest interes financiar direct direct financial interest interes financiar indirect indirect financial interest intermediar financiar financial intermediary istoric financiar financial record leasing financiar finance lease operatiuni de sfarsit de an financiar closing procedures year end procedures pasive angajate, sold la inceputul [exercitiului financiar] beginning accrued liabilities profit financiar financial income profit financiar inainte de impozit[are] pretax financial income profit sau pierdere pe anul financiar profit or loss for the financial year profitul pe anul financiar profit for the financial year profitul pe exercitiul financiar profit for the financial year raport financiar interimar interim financial report raport financiar/bursier market report rezultat financiar financial result risc financiar financial risk sfarsitul exercitiului (financiar) end of a financial year sfarsitul exercitiului financiar end of the financial year standard de contabilitate financiara financial accounting standard trecutul financiar al companiei company's financial history vicepresedinte financiar financial vice president santaj financiar greenmail

FINANCIARE financiare financial active financiare financial assets active fixe financiare investment assets

69

ajustarea valorii imobilizarilor financiare si a investitiilor financiare detinute ca active circulante value adjustments in respect of financial assets and of investments held as current assets ajustari de valoare in privinta imobilizarilor financiare si a investitiilor detinute ca active circulante value adjustments in respect of financial assets and of investments held as current assets alte cheltuieli financiare other financial expenses alte declaratii financiare other financial statements alte investitii financiare pe termen scurt other short term financial investments alte investitii financiare pe termen scurt si creante asimilate other short term financial investments and related receivables alte situatii financiare other financial statements alte venituri financiare other financial revenues cheltuieli financiare financial expenses financial charges cheltuieli financiare privind amortizarile si provizioanele impairment losses and write-down of financial assets cheltuieli financiare privind provizioane pentru riscuri si cheltuieli financial expenses related to provisions for risks and charges cheltuieli financiare privind provizioanele pentru deprecierea imobilizarilor financiare impairment losses on financial non-current assets cheltuieli privind imobilizarile financiare cedate losses on disposal of long term financial investments conturi financiare financial accounts declaratii financiare financial statements declaratii financiare interimare interim financial statements imobilizari financiare financial assets financial fixed assets financial non-current assets investment assets informatii financiare financial information informatii financiare de interes financial highlights informatii financiare pe sectoare reporting by segments segmental reporting informatii financiare pe trimestre financial information by quarter investitii financiare pe termen scurt short-term financial investments short-term investments investitii financiare pe termen scurt la societati din cadrul grupului short-term financial investments in companies within the group note explicative la situatiile financiare notes on the accounts notes to the financial statements note [explicative] la situatiile financiare notes to the financial statements notes to the statements

70

notes on the accounts notes to the accounts operatiuni financiare financial transactions financial operations pierderi privind investitiile financiare pe termen scurt cedate losses on disposal of short term financial investments provizioane pentru deprecierea altor investitii financiare si creante asimilate provisions for write-down of other financial investments and related receivables provizioane pentru deprecierea imobilizarilor financiare provisions for impairment of financial fixed assets rapoarte financiare financial reports raportari financiare financial statements raportari financiare interimare interim financial statements rata rentabilitatii financiare rate of return return rezultate financiare financial performance situatia evolutiei situatiei financiare statement of changes in financial position situatia modificarilor pozitiei financiare statement of changes in financial position situatia modificarilor pozitiei financiare - pe baza de numerar statement of changes in financial position - cash basis situatii financiare financial statements situatii financiare consolidate consolidated financial statements situatii financiare interimare interim financial statements venituri din imobilizari financiare revenues from long term financial investments venituri din imobilizari financiare cedate revenues on disposal of long term financial investments venituri din investitii financiare cedate revenues on disposal of financial investments venituri financiare financial revenues financial income

FISCAL agent fiscal fiscal agent an fiscal fiscal year autoritati fiscale tax authorities avantaje fiscale pentru investitii investment incentives cheltuieli aferente din punct de vedere fiscal exercitiilor viitoare deferred expenditure cheltuieli deductibile fiscal allowable business deductions under the tax laws deductible expenses for tax purposes

71

tax-deductible expenses tax-deductible charges cod fiscal VAT number VAT registration number conform legilor fiscale under the tax laws control fiscal inland revenue inspection costuri deductibile fiscal tax-deductible costs credite fiscale tax credits declaratie fiscala tax return deductibil fiscal tax-deductible evaziune fiscala tax evasion exercitiu fiscal accounting period accounting year financial year fiscal period tax year frauda fiscala tax avoidance gestiune fiscala tax planning grup fiscal tax group lacuna fiscala tax loophole lacuna juridica permitand evaziunea fiscala tax loophole legi fiscale tax laws legislatie fiscala tax laws organe fiscale tax authorities paradis fiscal tax haven tax shelter planificare fiscala tax planning politica fiscala fiscal policy profit pentru scopuri fiscale income for tax purposes profitul impozabil conform legislatiei fiscale taxable income under the tax laws venit fiscal tax income venituri aferente din punct de vedere fiscal exercitiilor viitoare deferred revenue deferred income

FURNIZOR

72

furnizor supplier contul furnizorului supplier's account conturi analitice ale furnizorilor individual creditors' accounts credit furnizor supplier's credit furnizori - debitori advance payments to suppliers plati in avans catre furnizori advance payments to suppliers payments on account in advance FURNIZORI furnizori suppliers furnizori - debitori advance payments to suppliers furnizori de imobilizari suppliers of non-current assets suppliers of fixed assets furnizori si conturi asimilate suppliers and similar accounts conturi analitice ale furnizorilor individual creditors' accounts datorii catre furnizori accounts payable marfa returnata furnizorilor purchases returns plati in avans catre furnizori advance payments to suppliers payments on account in advance

IMOBILIZARI imobilizari capital assets non-current assets fixed assets long-term assets imobilizari corporale tangible assets tangible fixed assets tangible non-current assets tangible long-term assets property, plant and equipment imobilizari corporale in curs tangible assets in course of construction tangible assets in progress imobilizari corporale nete (dupa scaderea amortizarii acumulate) property, plant and equipment, net imobilizari corporale si necorporale tangible and intangible assets imobilizari financiare financial assets

73

financial fixed assets financial non-current assets investment assets imobilizari financiare sub forma de interese de participare investments in associates imobilizari fizice plant and equipment imobilizari in curs fixed assets under construction non-current assets in progress fixed assets in progress imobilizari necorporale intangible assets intangibles imobilizari necorporale in curs intangible assets in progress provizioane pentru alte imobilizari necorporale provisions for impairment of other intangible assets provizioane pentru deprecierea altor imobilizari corporale provisions for impairment of other tangible assets provizioane pentru deprecierea imobilizarilor provisions for impairment of fixed assets provisions for impairment of non-current assets provizioane pentru deprecierea imobilizarilor financiare provisions for impairment of financial fixed assets provizioane pentru deprecierea imobilizarilor necorporale provisions for impairment of intangible assets registrul de imobilizari capital expenditure register titluri detinute ca imobilizari investments held as fixed assets total imobilizari corporale total property, plant and equipment venituri din imobilizari financiare revenues from long term financial investments venituri din imobilizari financiare cedate revenues on disposal of long term financial investments venituri din productia de imobilizari own work capitalised venituri din productia de imobilizari corporale capitalised costs of tangible non-current assets venituri din productia de imobilizari necorporale capitalised costs of intangible non-current assets venituri din provizioane pentru deprecierea imobilizarilor revenues from provisions for depreciation of fixed assets reversal of impairment losses on non-current assets venituri din provizioane pentru deprecierea imobilizarilor financiare reversal of impairment losses on financial non-current assets alte imobilizari corporale other tangible assets alte imobilizari necorporale other intangible assets amortizarea altor imobilizari corporale depreciation of other tangible assets amortizarea altor imobilizari necorporale amortisation of other intangible assets avansuri acordate pentru alte imobilizari corporale advance payments for other tangible assets avansuri acordate pentru imobilizari corporale advance payments for tangible non-current assets

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avansuri acordate pentru imobilizari necorporale advance payments for intangible non-current assets cheltuieli de exploatare privind amortizarea imobilizarilor operating expenses related to depreciation of fixed assets operating expenses related to depreciation of non-current assets cheltuieli de exploatare privind provizioanele pentru deprecierea imobilizarilor impairment losses on non-current assets operating expenses related to provisions for depreciation of fixed assets cheltuieli exceptionale privind amortizarea imobilizarilor extraordinary expenses related to depreciation of fixed assets cheltuieli financiare privind provizioanele pentru deprecierea imobilizarilor financiare impairment losses on financial non-current assets conturi de imobilizari fixed assets accounts non-current assets accounts long-term assets accounts furnizori de imobilizari suppliers of non-current assets suppliers of fixed assets

IMPOZIT PE PROFIT impozit pe profit income tax corporate income tax corporation tax tax on income tax on profit impozit pe profit de plata income tax payable impozit pe profit de platit income tax payable impozit pe profitul acumulat accumulated profits tax impozit pe profitul sau pierderea extraordinar(a) tax on extraordinary profit or loss impozitul pe profit amanat deferred income tax deferred portion of income tax expense impozitul pe profit curent current income tax current portion of income tax expense impozitul pe profit sau pierdere din activitati curente tax on profit or loss on ordinary activities palier de impozit pe profit income tax bracket profit contabil inainte de impozit[are] pretax accounting income profit dupa impozitare after-tax earnings profit inainte de impozitare pre-tax profit profit before tax profit inainte de impozitul pe profit income before income taxes income before taxes pre-tax profit provizion amanat pentru impozitul pe profit deferred provision for income taxes

75

provizion curent pentru impozitul pe profit current provision for income taxes provizion pentru impozitul pe profit provision for income taxes repartizarea impozitului pe profit income tax allocation scopuri [legate de calcularea] impozitului pe profit income tax purposes venituri din impozitul pe profit amanat revenues from deferred tax income alocarea impozitului pe profit income tax allocation cheltuiala cu impozitul pe profit income tax expense cheltuieli cu impozitul pe profit income tax expense cheltuieli cu impozitul pe profit amanat deferred tax expense cheltuieli cu impozitul pe profit si alte impozite income tax and other taxes declaratie privind impozitul pe profit corporate tax return income tax return

IMPOZITARE impozitare taxation baza de impozitare basis of assessment baza de impozitare a unui activ sau obligatii tax base of an asset or liability cheltuieli deductibile in scopuri legate de impozitare deductible expenses for tax purposes evaluarea bazei de impozitare estimated assessment impozitare directa direct taxation impozitare indirecta indirect taxation impozitare la sursa tax deduction at source impozitare la sursa a salariului pay as you earn PAYE pay as you go impozitare progresiva graduated taxation progressive taxation profit dupa impozitare after-tax earnings profit inainte de impozitare pre-tax profit profit before tax rata de impozitare tax rate

IMPOZITE

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impozite charges dues taxes impozite amanate deferred taxes impozite de platit taxes payable impozite locale local rates rates city taxes impozite pe salarii taxes on salaries impozite pe statele de salarii - contributiile angajatorului employer payroll taxes impozite pe vanzari sales taxes impozite periodice recurrent taxes impozite si taxe aferente statelor de salarii payroll taxes taxes on payroll impozite si taxe datorate de angajati taxes owed by the employees impozite si taxe pe statele de salarii payroll taxes impozite si taxe pe statele de salarii de platit payroll tax payable impozite si taxe salariale payroll taxes impozite, taxe si varsaminte asimilate taxes and similar amounts a impune (impozite sau taxe) (to) levy a percepe (impozite sau taxe) (to) levy accize si impozite pe vanzari excise and sales taxes cheltuieli cu alte impozite, taxe si varsaminte asimilate other taxes, duties and similar expenses cheltuieli cu impozite si taxe aferente statelor de salarii payroll tax expense cheltuieli cu impozitele, taxele si varsamintele asimilate taxes, duties and similar expenses cheltuieli cu impozitul pe profit si alte impozite income tax and other taxes cheltuieli inregistrate in avans cu impozitele prepaid taxes colectare de impozite collection of taxes contributiile angajatorului la impozitele/taxele pe statele de salarii employer payroll taxes declaratie privind impozitele pe vanzari sales tax return deducere de impozite allowance deduction deduceri din impozite

77

withholding allowances evitare sau reducere pe cale legala a impozitelor datorate tax avoidance net de impozite/taxe net of taxes planificarea impozitelor tax planning provizioane pentru impozite de platit provision for taxes payable provizioane pentru impozite si taxe provisions for taxation retineri din salarii pentru contributiile salariatilor [la taxe si impozite] employee payroll withholdings taxe vamale de import si alte taxe si impozite aferente importului import duties and taxes

INREGISTRARE inregistrare entry record registration registry logging inregistrare (a unei societati) incorporation certificat de inregistrare certificate of registry certificat de inregistrare a numelui navei carving note certificat de inregistrare la registrul comertului certificate of incorporation cod unic de inregistrare VAT number VAT registration number inregistrare a drepturilor de autor copyright registration inregistrare a marcii registration of trademark inregistrare compusa compound entry inregistrare contabila accounting entry book entry inregistrare cronologica in jurnale journalizing inregistrare de ajustare adjusting entry inregistrare de regularizare adjusting entry inregistrare de regularizare de sfarsit de exercitiu end-of-year adjusting entry inregistrare de stornare reversing entry inregistrare in cartea mare posting inregistrare in creditul [unui cont] credit entry inregistrare in debitul [unui cont]

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debit entry inregistrare pe credit credit entry credit inregistrare pe debit debit entry debit inregistrare rectificativa correcting entry inregistrarea si trecerea in cartea mare recording and posting numar de inregistrare pentru TVA VAT registration number registru contabil de inregistrare finala accounting book of final entry registru contabil de inregistrare primara (initiala) book of first entry book of original entry registru de inregistrare finala book of final entry registru de inregistrare initiala book of original entry taxa de inregistrare registration fee

INREGISTRAT inregistrat recorded entered charged registered cheltuieli inregistrate recorded expenses cheltuieli inregistrate in avans prepaid expenses deferred expenditure cheltuieli inregistrate in avans cu impozitele prepaid taxes cheltuieli neinregistrate unrecorded expense conturi de venituri inregistrate in avans unearned revenue accounts inregistrat drept activ capitalized inregistrat pe cheltuieli charged to expense inregistrate drept credite/inregistrari pe credit recorded as/by credits inregistrate drept debite/inregistrari pe debit recorded as/by debits persoanele inregistrate ca platitoare de TVA VAT-registered persons venituri inregistrate in avans deferred revenue deferred income unearned revenues venituri neinregistrate

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unrecorded revenues

INVENTAR inventar inventory stock-taking inventar material physical inventory inventar permanent perpetual inventory system continuous inventory inventariere fizica physical inventory inventarierea stocurilor inventory count stock-taking materiale de natura obiectelor de inventar materials in the form of small inventory obiecte de inventar working inventory obiecte de inventar la terti working inventory at third parties provizioane pentru deprecierea materialelor de natura obiectelor de inventar provisions for write-down of materials in the form of small inventory provizioane pentru deprecierea obiectelor de inventar provisions for impairment of working inventory registrul inventar annual accounts book scoatere din inventar write-off uzura obiectelor de inventar wear and tear of working inventory valoare de inventar inventory value cheltuieli privind materialele de natura obiectelor de inventar expenses related to materials in the form of small inventory cheltuieli privind obiectele de inventar working inventory expenses diferente de pret la obiecte de inventar price differences on working inventory

INVENTARIERE inventariere fizica physical inventory inventarierea stocurilor inventory count stock-taking

MIJLOACE FIXE mijloace fixe capital assets fixed assets mijloace fixe luate cu chirie leased fixed assets

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leased tangible assets amortizarea aferenta gradului de neutilizare a mijloacelor fixe depreciation relating to excess capacity of fixed assets cheltuieli cu intretinerea [mijloacelor fixe] maintenance expense grad de neutilizare a mijloacelor fixe excess capacity of fixed assets investitie in mijloace fixe real investment reevaluare a mijloacelor fixe revaluation of fixed assets terenuri si mijloace fixe property, plant and equipment

NOTA nota note nota de acoperire cover note nota de ambalare packing note nota de creditare credit note credit memorandum nota de debitare debit note debit memorandum nota de imbarcare shipping note nota de livrare delivery note delivery notice nota de predare release note nota de protest notice of protest nota de receptie collection note nota de rezervare a drepturilor de autor copyright notice

NOTAR notar actuary notar public notary public

PIERDERE pierdere average damage loss pierdere bruta gross loss

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pierdere contabila book loss pierdere de capital capital loss pierdere de curs price loss pierdere din exploatare operating loss pierdere neconstatata unrecognized loss pierdere neinregistrata unrecorded loss pierdere neta net loss pierdere neta totala loss for the period pierdere partiala partial loss pierdere totala total loss castig sau pierdere pe termen scurt short-term gain or loss cont de profit si pierdere profit and loss account profit and loss statement P&L statement income statement statement of earnings statement of income operating statement cont de profit si pierdere consolidat consolidated profit and loss account consolidated income statement conturi reprezentate in contul de profit si pierdere income statement accounts cu avarie/pierdere partiala with particular average WPA declaratie de profit si pierdere P&L statement profit and loss statement fara pierdere partiala FPA free of particular average impozitul pe profit sau pierdere din activitati curente tax on profit or loss on ordinary activities operatiune in pierdere loss making operation profit sau pierdere profit or loss profit sau pierdere extraordinar(a) extraordinary profit or loss profit sau pierdere pe anul financiar profit or loss for the financial year profit sau pierdere reportat(a) profit or loss brought forward profit si pierdere P/L profit and loss profit or loss for the period

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income summary trecut pe profit si pierdere written off

PIERDERI pierderi losses pierderi contingente contingent losses pierderi datorate debitorilor losses on receivables pierderi datorate furturilor sau sustragerilor losses due to theft or pilferage pierderi de capital capital losses pierderi de stocuri inventory losses pierderi din creante losses on amounts receivable pierderi din creante legate de participatii losses on amounts receivable in relation with long term financial investments pierderi din creante si debitori diversi bad debts written off pierderi din debitori diversi losses on sundry debtors pierderi din exploatare operating loss pierderi din operatiuni de capital capital losses pierderi nete din operatiuni de capital net capital loss pierderi privind investitiile financiare pe termen scurt cedate losses on disposal of short term financial investments a trece la pierderi (to) write off alte profituri sau pierderi cuprinzatoare acumulate accumulated other comprehensive income or loss corelarea pierderilor matching losses dreptul pierderilor (in asigurari) law of average evaluare a pierderilor loss assessment profit acumulat - pierderi acumulate retained earnings-accumulated losses provizioane pentru pierderi din schimb valutar provisions for foreign exchange losses reportarea pierderii fiscale tax loss carry forward reportarea pierderilor fiscale neutilizate carrying forward unutilised tax losses transferarea pierderii fiscale in perioadele anterioare carrying back a tax loss

PLAN DE CONTURI

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plan de conturi chart of accounts codification of accounts PROFIT profit profit net income income earnings profit acumulat accumulated profit retained earnings retained income retained profit profit acumulat - pierderi acumulate retained earnings-accumulated losses profit atotcuprinzator comprehensive income profit brut gross profit income before income taxes income before taxes earnings before income taxes pre-tax profit profit brut din exploatare gross profit profit brut impozabil taxable gross income profit contabil accounting profit accounting income profit contabil conform principiilor contabile general admise accounting income under generally accepted accounting principles profit contabil inainte de impozit[are] pretax accounting income profit cuprinzator comprehensive income profit de exploatare operating profit profit din activitati mentinute in continuare profit from continuing operations income from continuing operations profit din dobanzi interest profit profit din exploatare operating profit profit disponibil pentru distribuire profit available for distribution profit dupa impozitare after-tax earnings profit exceptional windfall profit profit financiar financial income profit financiar inainte de impozit[are] pretax financial income profit impozabil

84

taxable income taxable profit profit inainte de impozitare pre-tax profit profit before tax profit inainte de impozitul pe profit income before income taxes income before taxes pre-tax profit profit nedistribuit retained earnings retained income retained profit undistributed profit profit nerepartizat retained earnings retained income retained profit profit net net income net profit net earnings profit net din exploatare net operating income profit normal normal profit profit pastrat de societate pentru a fi reinvestit earnings retained for use in the business profit pentru scopuri de evidenta contabila income for book purposes profit pentru scopuri de raportare financiara income for financial reporting purposes profit pentru scopuri fiscale income for tax purposes profit retinut la dispozitia intreprinderii retained earnings retained income retained profit profit sau pierdere profit or loss profit sau pierdere cuprinzatoare comprehensive income or loss profit sau pierdere din activitati curente dupa impozitare profit or loss on ordinary activities after taxation profit sau pierdere extraordinar(a) extraordinary profit or loss profit sau pierdere pe anul financiar profit or loss for the financial year profit sau pierdere reportat(a) profit or loss brought forward profit si pierdere P/L profit and loss profit or loss for the period income summary profitul exercitiului profit for the financial year profit for the period profitul impozabil conform legislatiei fiscale taxable income under the tax laws

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profitul pe anul financiar profit for the financial year profitul pe exercitiul financiar profit for the financial year profitul raportat reported profit

PROFIT SI PIERDERE profit si pierdere P/L profit and loss profit or loss for the period income summary cont de profit si pierdere profit and loss account profit and loss statement P&L statement income statement statement of earnings statement of income operating statement cont de profit si pierdere consolidat consolidated profit and loss account consolidated income statement conturi reprezentate in contul de profit si pierdere income statement accounts declaratie de profit si pierdere P&L statement profit and loss statement

PROFITURI crestere a profiturilor earnings growth declaratie de profituri statement of earnings elemente ale „altor profituri cuprinzatoare” other comprehensive income items evolutia profiturilor companiei company's earnings trend pierderi si profituri din exercitiul anterior prior year items profituri acumulate accumulated earnings profituri reale real earnings profituri reinvestite in societate earnings reinvested in the company restrictii asupra profiturilor retinute la dispozitia intreprinderii restriction on retained earnings alte profituri cuprinzatoare other comprehensive income alte profituri sau pierderi cuprinzatoare acumulate accumulated other comprehensive income or loss PROGRAM

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program program software program de amortizare depreciation schedule program de calcul tabelar spreadsheet program spreadsheet software program de contabilitate general ledger software program de optiuni de achizitie de actiuni de catre personal stock option plan program economic economic program a executa un program (to) run a program a rula un program (to) run a program Comitetul Consultativ in Materie de Gestiune de Programe Advisory Committee on Programme Management ACPM pachet de programe software package pachet [de programe] de contabilitate general ledger accounting package produs-program software package programator programmer programe de calculator software Programul Natiunilor Unite pentru Dezvoltare UNDP United Nations Development Programme Programul Natiunilor Unite pentru Mediul Inconjurator UNEP United Nations Environment Programme RAPORT raport report ratio raport al auditorilor audit report auditor's report raport al cenzorilor audit report auditor's report auditors' report raport al consiliului de administratie report of the directors raport anual annual report raport anual al grupului group annual report raport asupra lichiditatii liquidity statement raport curent

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current report raport curs-beneficiu P/E ratio PER price-earning ratio raport de constatare curat clean report of findings raport de conversiune conversion parity conversion ratio raport de daune damage report raport de expertiza survey report raport de gestiune annual report management report report of management raport de indatorare debt to equity ratio raport de inspectie award of experts inspection report survey raport de lichiditate liquidity ratio raport de lichiditate imediata quick ratio quick asset ratio acid test ratio raport de piata market report raport de solvabilitate solvency ratio raport de vanzari sales report raport financiar interimar interim financial report raport financiar/bursier market report raport interimar interim report raport prudential prudential ratio raport special special report raport structurat common-size statement raport trimestrial quarterly report raport si conturi anuale annual report and accounts raportat in bilant reported in the balance sheet raportul administratorului management report report of management raportul anual catre actionari annual report to stockholders raportul auditorilor

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auditors' report raportul auditorilor independenti report of independent auditors raportul auditorului auditor's report raportul consiliului de administratie board of directors report

RAPORTARE raportare reporting raportare falsa misrepresentation raportare financiara financial reporting raportare financiara frauduloasa fraudulent financial reporting scopuri de raportare reporting purposes sistem de raportare reporting system acord de vanzare si raportare sell and report agreement moneda de raportare reporting currency perioada de raportare reporting period profit pentru scopuri de raportare financiara income for financial reporting purposes

RAPORTARI raportari financiare financial statements raportari financiare interimare interim financial statements raportari interimare interim statements data raportarii reporting date

RATA rata rate instalment installment rata a inflatiei inflation rate rate of inflation rata amortizarii depreciation charge depreciation expense depreciation rate rate of depreciation rata anuala a amortizarilor

89

annual depreciation charge annual rate of depreciation provisions for depreciation rata de baza a dobanzii prime lending rate prime rate basic rate rata de capitalizare capitalization rate rata de conversiune conversion rate rata de crestere growth rate rata de economisire savings ratio rata de impozitare tax rate rata de randament intern internal rate of return rata de referinta a dobanzilor comerciale CIRR commercial interest reference rate rata de rentabilitate rate of return rata de schimb exchange rate rate of exchange rata de schimb fixa fixed exchange rate rata de schimb flexibila flexible exchange rate rata de schimb flotanta floating exchange rate floating rate of exchange rata de schimb la termen forward exchange rates rata dobanzii interest rate rate of interest rata dobanzii interbancare interbank rate rata dobanzii nominale nominal interest rate rata efectiva effective rate rata efectiva a dobanzii effective interest rate rata fixa a dobanzii fixed interest rate rata flotanta floating rate rata impozitului/taxei tax rate rata incrucisata cross rate rata inflatiei inflation rate rate of inflation rata liniara [de amortizare] straight-line rate

90

rata marginala de impozitare marginal rate of tax marginal tax rate rata minima a dobanzii minimum lending rate MLR rata minima a scontului minimum lending rate MLR rata nominala a dobanzii face interest rate rata oficiala a scontului minimum lending rate MLR rata pivot central exchange rate central rate rata profitului rate of profit rata reala a dobanzii real interest-rate real rate rata reala a rentabilitatii real rate of return rata rentabilitatii capitalului return on capital employed; ROCE rata rentabilitatii contabile accounting rate of return rata rentabilitatii financiare rate of return return rata rotatiei stocurilor rate of inventory turnover rate of stock turnover rata scontului discount rate

RATE in rate in installments in instalments a plati in rate (to) pay by instalments achizitie in rate hire-purchase HP purchase on installment purchase on instalment comert cu vanzare in rate tally trade creante din vanzari in rate installment accounts receivable cumparare in rate purchase on installment purchase on instalment datorie rambursabila in rate installment debt efecte comerciale platibile in rate

91

installment notes payable Mecanismul Ratei de Schimb ERM Exchange Rate Mechanism mecanismul ratei duble de schimb DERM dual exchange rate mechanism metoda ratei de amortizare variabile variable charge approach metoda ratei rentabilitatii contabile accounting rate-of-return method plata in rate payment by instalments rate ridicate ale dobanzilor high interest rates rate scazute ale dobanzilor low interest rates sistem de rate de schimb ajustabile crawling-peg system vanzare in rate hire-purchase HP installment sale instalment sale sale on instalment

REGISTRE registre books records registre contabile account books accounting books books of account registre de contabilitate accounting books account books books of account registrele contabile [care alcatuiesc cartea mare] accounting ledgers tinerea registrelor bookkeeping recordkeeping

REGISTRU registru book record registru al creditorilor register of mortgage holders registru analitic subsidiary ledger subsidiary file registru contabil ledger register book

92

registru contabil de inregistrare finala accounting book of final entry registru contabil de inregistrare primara (initiala) book of first entry book of original entry registru de autorizatii de plata voucher register registru de casa cash book registru de cecuri check register registru de conturi analitice subsidiary book of account registru de evidenta primara book of original entry registru de inregistrare a cambiilor bill book tickler file registru de inregistrare finala book of final entry registru de inregistrare initiala book of original entry registru de inscriptiuni - transcriptiuni land register registru de procese verbale minute book registru de state de plata payroll register registru de state de salarii payroll register registru de valori security numbering system registru de vouchere voucher register registru funciar land register registru jurnal day book journal registrul actiunilor share register registrul comertului trade registry register of companies registrul de imobilizari capital expenditure register registrul inventar annual accounts book registrul-jurnal general general journal certificat de inregistrare la registrul comertului certificate of incorporation

SALARIAT salariat employee salaried salariat actionar

93

worker-shareholder sustrageri marunte de produse de catre salariati employee pilferage agent salariat salaried agent retineri din salarii pentru contributiile salariatilor [la taxe si impozite] employee payroll withholdings

SALARIATI salariati employees plan de detinere de actiuni de catre salariati employee stock ownership plan ESOP rascumpararea intreprinderii de catre salariati leveraged management buy out LMBO retineri din salarii pentru contributiile salariatilor [la taxe si impozite] employee payroll withholdings

SALARII salarii wages wages and salaries payroll salarii angajate accrued wages salarii brute gross earnings salarii de plata wages and salaries payable salarii nete net wages salarii totale total payroll stat de salarii payroll state de salarii impozabile taxable payroll totalul salariilor de platit total wages payable cheltuieli cu impozite si taxe aferente statelor de salarii payroll tax expense cheltuieli cu impozitul pe salarii taxes on salaries cheltuieli cu salariile payroll expenses wages and salaries expense cheltuieli cu salariile personalului salaries expense cheltuieli privind salariile salaries expense cheltuieli privind salariile personalului administrativ office salaries expense cheltuieli privind salariile personalului de comercializare store salaries expense

94

cont bancar pentru plata salariilor payroll bank account cont de salarii payroll account salary account contabil pentru salarii payroll accountant contabilitatea salariilor payroll accounting payroll record wages-salaries record contributiile angajatorului la impozitele/taxele pe statele de salarii employer payroll taxes impozit pe salarii wages tax impozite pe salarii taxes on salaries impozite pe statele de salarii - contributiile angajatorului employer payroll taxes impozite si taxe aferente statelor de salarii payroll taxes taxes on payroll impozite si taxe pe statele de salarii payroll taxes impozite si taxe pe statele de salarii de platit payroll tax payable impozitul pe salarii tax on salaries personal - salarii datorate employees - salaries payable registru de state de salarii payroll register retineri din salarii datorate tertilor retentions from salaries payable to third parties retineri din salarii pentru contributiile salariatilor [la taxe si impozite] employee payroll withholdings

SALARIU salariu salary wage salariu brut gross salary gross pay salariu cu plata pe ora sau pe bucata wage salariu mediu average monthly salary salariu minim minimum wage salariu net net salary net pay take-home pay salariu primit efectiv take-home pay structura convenita a salariului agreed wage structure

95

suprasalariu fringe benefits impozitare la sursa a salariului pay as you earn; PAYE pay as you go nivelul salariului minim minimum wage level

SITUATII situatii contabile accounting statements situatii contabile interimare interim accounts situatii financiare financial statements situatii financiare consolidate consolidated financial statements situatii financiare interimare interim financial statements situatii interimare interim statements alte situatii financiare other financial statements note explicative la situatiile financiare notes to the financial statements notes to the statements notes on the accounts notes to the accounts

SITUATII FINANCIARE situatii contabile accounting statements situatii contabile interimare interim accounts situatii financiare financial statements situatii financiare consolidate consolidated financial statements situatii financiare interimare interim financial statements situatii interimare interim statements alte situatii financiare other financial statements note explicative la situatiile financiare notes to the financial statements notes to the statements notes on the accounts notes to the accounts

TAXA taxa tax charge

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fee taxa ad valorem ad valorem tax taxa asupra articolelor de lux luxury tax taxa bancara bank charge taxa consulara consular fee taxa de aeroport airport tax taxa de anulare cancellation charge taxa de certificare certification fee taxa de cheiaj wharfage wharfage charge wharfage dues taxa de colectare collection charge taxa de concesiune concession fee taxa de custodie custody account charges taxa de incarcare loading fee taxa de incasare collection charge collection fee taxa de inregistrare registration fee transfer fee taxa de intrare in vama customs entry charge taxa de licenta licensing fee taxa de livrare delivery charge taxa de magazinaj warehouse charge taxa de manipulare handling charge taxa de neprezentare “no show” charge taxa de obtinere a licentei de export export license fee taxa de obtinere a licentei de import import license fee taxa de retur back freight taxa de scont privata private discount rate taxa de succesiune estate duty inheritance tax taxa de timbru stamp duty taxa de transbordare transshipment charge

97

taxa de transport freight charges freight rate hauling charge porterage taxa de transport cu camionul hauling charge trucking fee taxa de trecere toll taxa de vamuire customs clearance charge taxa deductibila deductible tax taxa minima minimum charge taxa pe valoarea adaugata value added tax taxa pe valoarea adaugata value added tax VAT taxa pentru surplus de bagaje excess baggage charge taxa perceputa output tax taxa vamala customs duty customs tax rate of duty taxa vamala ad valorem ad valorem duty taxa vamala de export export duty taxa vamala de import import duty taxa vamala specifica specific duty taxa variabila floating charge taxa [perceputa] levy taxat taxed charged a taxa (to) tax

TAXA PE VALOAREA ADAUGATA taxa pe valoarea adaugata value added tax VAT taxa [pe valoarea adaugata] aferenta iesirilor/vanzarilor output tax taxa [pe valoarea adaugata] aferenta intrarilor input tax taxa [pe valoarea adaugata] colectata output tax taxa [pe valoarea adaugata] deductibila

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input tax scutit de taxa [pe valoarea adaugata] exempt from tax

TAXE taxe charges dues taxes taxe bancare bank charges taxe conventionale treaty duty taxe de achitat (vama) fee charged taxe de canal canal dues taxe de carantina quarantine charges taxe de cheiaj wharfage wharfage charge wharfage dues taxe de container container dues taxe de depozitare warehousing taxe de descarcare unloading fees taxe de emisiune cost of issue issuing cost taxe de evaluare valuation charge taxe de expeditie forwarding charges taxe de export export levies taxe de far light dues taxe de incarcare si descarcare neincluse in navlu FIO free in and out taxe de incasat la livrare cc charges collect taxe de inspectie inspection fees taxe de pastrare in custodie safe-custody charges taxe de reexpediere reforwarding charges taxe de salvare salvage charges taxe de stivuire stevedoring stevedoring charges taxe de terminal

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terminal charges taxe de transport freight charges taxe de transport continental inland transport charges taxe de transport pe caile navigabile interioare inland waterway freight taxe de vanzare sale charges taxe fiscale fiscal charges taxe pe incarcatura cargo dues taxe platite in avans charges prepaid expenses paid in advance prepaid expenses taxe portuare harbour dues port dues taxe postale postage taxe vamale de import si alte taxe si impozite aferente importului import duties and taxes taxe si onorarii de incasat fees receivable venituri din taxe si onorarii fees earned a impune (impozite sau taxe) (to) levy alte impozite, taxe si varsaminte asimilate other taxes and similar liabilities franco de taxe duty free impozite si taxe datorate de angajati taxes owed by the employees impozite si taxe pe statele de salarii payroll taxes impozite si taxe pe statele de salarii de platit payroll tax payable impozite si taxe salariale payroll taxes impozite, taxe si varsaminte asimilate taxes and similar amounts livrat pe chei (taxe vamale platite) Delivered Ex Quay (Duty Paid) livrat, taxe vamale neplatite DDU Delivered Duty Unpaid livrat, taxe vamale platite DDP Delivered duty paid net de impozite/taxe net of taxes scutit de taxe vamale duty free free of customs duties

TVA

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TVA value added tax VAT TVA aferenta iesirilor output VAT TVA aferenta intrarilor input VAT value added tax on input TVA colectata output VAT TVA de plata VAT payable TVA de recuperat VAT receivable TVA deductibila deductible VAT input VAT TVA incasata VAT collected TVA inclus VAT included TVA neexigibila VAT under settlement cu cota zero de TVA zero-rated for VAT declaratie de TVA VAT return fara tva excluding VAT legislatie privitoare la TVA VAT legislation numar de inregistrare pentru TVA VAT registration number numar pentru TVA VAT number persoanele inregistrate ca platitoare de TVA VAT-registered persons platitor de TVA taxable person scutit de TVA exempt from VAT

VALOARE valoare value amount worth valoare actuala current value present value realisable value valoare actuala de piata current market value valoare actualizata neta discounted cash flow DCF valoare adaugata

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value added valoare adaugata bruta gross value added GVA valoare adaugata neta net value added NVA valoare asigurabila insurable value valoare bursiera market value valoare ca garantie value as security valoare comerciala commercial value valoare contabila book value carrying amount carrying value valoare contabila a actiunii book value per share valoare contabila bruta gross book value valoare contabila neta net book value valoare contabila nominala accounting par value valoare curenta current value present value realisable value valoare de amortizat depreciable cost valoare de cesiune globala going concern value valoare de estimare estimated value valoare de inlocuire replacement price valoare de inventar inventory value valoare de piata market price market value current price valoare de portofoliu investment paper valoare de randament capitalized income value valoare de revanzare resale value valoare de vanzare a imobilizarilor uzate disposal value valoare din factura invoice value valoare justa fair value valoare la casare scrap value valoare la scadenta

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maturity value valoare nominala nominal value par value face value face amount valoare par face value nominal value par value valoare reziduala disposal value residual value scrap value salvage value net book value valoare totala a facturii total invoice value valoarea neta a facturii net invoice value valoarea nominala a actiunilor nominal value of the shares par value of the stock valoarea stocurilor inventory value a declara la o valoare mai mare decat cea reala (to) overstate a declara la o valoare mai mica decat cea reala (to) understate a reduce valoarea contabila a unui activ (to) write down

VENIT venit revenue income return venit anual annual income venit brut gross income venit care nu este castigat din activitate unearned income venit castigat din activitate earned income venit comercial ordinary income venit contabil accounting income venit din capital unearned income venit din dividende dividend income venit din munca earned income venit fiscal tax income venit impozabil

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taxable income venit net net income net earnings venit personal personal income private income venitul impozabil pentru persoane fizice taxable income for individuals venitul mediu pe cap de locuitor average income per capita average per capita income declaratie de venit income tax return income statement declaratie de venit global individual tax returns impozit pe venit income tax impozit pe venitul din capital capital tax impozit pe venitul personal personal income tax impozit pe veniturile din valori mobiliare capital yields tax tax on distributions impozit pe veniturile persoanelor fizice personal income tax palier de impozit pe venit income tax bracket

VENITURI venituri revenues income earnings venituri aferente din punct de vedere fiscal exercitiilor viitoare deferred revenue deferred income venituri aferente exercitiului financiar curent dar care se vor incasa in exercitiul/exercitiile viitoare accrued income venituri angajate accrued revenues accrued income venituri brute gross income gross earnings venituri constatate anticipat deferred credits deferred income venituri constatate in avans deferred revenue deferred income venituri cumulate cumulative earnings venituri cumulate de la inceputul execitiului earnings to date

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venituri din activitati diverse revenues from sundry activities venituri din ajustarea la inflatie revenues from adjustments for inflation venituri din alte imobilizari financiare revenues from other long term financial investments venituri din alte investitii si imprumuturi [acordate] income from other investments and loans venituri din cedarea activelor revenues from disposal of assets venituri din comisioane commission revenue commissions earned venituri din creante imobilizate revenues from long term receivables venituri din despagubiri si penalitati revenues from penalties and damages venituri din diferente de curs valutar foreign exchange gains venituri din dobanzi interest earned interest income venituri din dobanzi si alte venituri similare other interest receivable and similar income venituri din donatii si subventii primite gifts and subsidies received venituri din exploatare operating revenues operating income venituri din imobilizari financiare revenues from long term financial investments venituri din prestari de servicii service revenue venituri din publicitate advertising revenue venituri din redevente royalty income venituri din redevente, locatii de gestiune si chirii rental and royalty income venituri din servicii [prestate] service revenue venituri din vanzari revenues from sales income from sales venituri din vanzarile de produse revenue from product sales venituri diverse miscellaneous income other income venituri exceptionale extraordinary revenues extraordinary income venituri exceptionale din operatii de gestiune extraordinary administrative revenues venituri extraordinare extraordinary revenues extraordinary income venituri financiare financial revenues financial income

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venituri in afara exploatarii non-operating revenue non-operating income venituri inregistrate in avans deferred revenue deferred income unearned revenues

VENITURI DIN EXPLOATARE venituri din exploatare operating revenues operating income venituri din provizioane privind activitatea de exploatare write back of operating provisions venituri din subventii de exploatare revenues from subsidies for operating activities venituri din subventii de exploatare aferente altor venituri revenues from subsidies related to other income venituri din subventii de exploatare aferente cifrei de afaceri revenues from subsidies related to the turnover venituri din subventii de exploatare pentru alte cheltuieli de exploatare revenues from subsidies for other operating expenses venituri din subventii de exploatare pentru plata personalului revenues from subsidies for wages and salaries alte venituri din exploatare other operating revenues other operating income VENITURI EXCEPTIONALE venituri exceptionale extraordinary revenues extraordinary income venituri exceptionale din operatii de gestiune extraordinary administrative revenues venituri exceptionale din provizioane extraordinary revenues from provisions venituri exceptionale din provizioane pentru deprecieri extraordinary revenues from provisions for depreciation venituri exceptionale din provizioane pentru riscuri si cheltuieli extraordinary revenues from provisions for risks and charges venituri exceptionale din provizioane reglementate extraordinary revenues from statutory provisions venituri si cheltuieli exceptionale extraordinary income and expenditure alte venituri exceptionale din operatii de capital other extraordinary revenues generated by capital transactions alte venituri exceptionale din operatii de gestiune other extraordinary administrative revenues

VENITURI FINANCIARE venituri financiare financial revenues financial income venituri financiare din provizioane

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reversal of impairment losses and write-down of financial assets financial revenues from provisions alte venituri financiare other financial revenues venituri din imobilizari financiare revenues from long term financial investments venituri din imobilizari financiare cedate revenues on disposal of long term financial investments venituri din investitii financiare cedate revenues on disposal of financial investments venituri din investitii financiare pe termen scurt revenues from short term financial investments venituri din provizioane pentru deprecierea activelor circulante [financiare] reversal of write-down of financial current assets venituri din provizioane pentru deprecierea imobilizarilor financiare reversal of impairment losses on financial non-current assets VERIFICARE verificare ascertainment (law) check-up verification review count check trial balanta de verificare trial balance verificare a marfurilor checking of goods verificare finala final check verificarea bilantului balance sheet audit controlul raportului de verificare audit report review UK report referencing US procentaj de verificare a produselor trial rate

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