dictionar financiar
TRANSCRIPT
financiar financialadministratie financiara Board of Inland Revenue UK
Inland Revenue internal revenue service IRS US
an financiar tax year financial year accounting year accounting period fiscal periodanaliza rapoartelor financiare financial statement analysisbuget financiar financial budgetcheltuieli aferente exercitiului financiar curent dar care se vor plati in exercitiul/exercitiile viitoare accrued expenses accrued charges accrualsComisia Standardelor de Contabilitate Financiara; FASB Financial Accounting Standards Board; FASBconsilier financiar financial advisercontabil financiar financial accountantcontabilitate financiara financial accountingcontrol financiar financial controlCorporatia Financiara Internationala International Finance Corporationdatorii angajate, sold la inceputul [exercitiului financiar] beginning accrued liabilitiesdirector financiar financial vice presidentdocument financiar financial documentefect financiar finance billexercitiu financiar tax year accounting period accounting year financial year
fiscal period fiscal yearinteres financiar financial interestinteres financiar direct direct financial interestinteres financiar indirect indirect financial interestintermediar financiar financial intermediaryistoric financiar financial recordleasing financiar finance leaseoperatiuni de sfarsit de an financiar closing procedures year end procedurespasive angajate, sold la inceputul [exercitiului financiar] beginning accrued liabilitiesprofit financiar financial incomeprofit financiar inainte de impozit[are] pretax financial incomeprofit sau pierdere pe anul financiar profit or loss for the financial yearprofitul pe anul financiar profit for the financial yearprofitul pe exercitiul financiar profit for the financial yearraport financiar interimar interim financial reportraport financiar/bursier market reportrezultat financiar financial resultrisc financiar financial risksfarsitul exercitiului (financiar) end of a financial yearsfarsitul exercitiului financiar end of the financial yearstandard de contabilitate financiara financial accounting standardtrecutul financiar al companiei company's financial historyvicepresedinte financiar
financial vice presidentsantaj financiar greenmail
profit profit net income income earningsprofit acumulat accumulated profit retained earnings retained income retained profitprofit acumulat - pierderi acumulate retained earnings-accumulated lossesprofit atotcuprinzator comprehensive incomeprofit brut gross profit income before income taxes income before taxes earnings before income taxes pre-tax profitprofit brut din exploatare gross profitprofit brut impozabil taxable gross incomeprofit contabil accounting profit accounting incomeprofit contabil conform principiilor contabile general admise accounting income under generally accepted accounting principlesprofit contabil inainte de impozit[are] pretax accounting incomeprofit cuprinzator comprehensive incomeprofit de exploatare operating profitprofit din activitati mentinute in continuare profit from continuing operations income from continuing operationsprofit din dobanzi interest profit
profit din exploatare operating profitprofit disponibil pentru distribuire profit available for distributionprofit dupa impozitare after-tax earningsprofit exceptional windfall profitprofit financiar financial incomeprofit financiar inainte de impozit[are] pretax financial incomeprofit impozabil taxable income taxable profitprofit inainte de impozitare pre-tax profit profit before taxprofit inainte de impozitul pe profit income before income taxes income before taxes pre-tax profitprofit nedistribuit retained earnings retained income retained profit undistributed profitprofit nerepartizat retained earnings retained income retained profitprofit net net income net profit net earningsprofit net din exploatare net operating incomeprofit normal normal profitprofit pastrat de societate pentru a fi reinvestit earnings retained for use in the businessprofit pentru scopuri de evidenta contabila income for book purposesprofit pentru scopuri de raportare financiara income for financial reporting purposesprofit pentru scopuri fiscale
income for tax purposesprofit retinut la dispozitia intreprinderii retained earnings retained income retained profitprofit sau pierdere profit or lossprofit sau pierdere cuprinzatoare comprehensive income or lossprofit sau pierdere din activitati curente dupa impozitare profit or loss on ordinary activities after taxationprofit sau pierdere extraordinar(a) extraordinary profit or lossprofit sau pierdere pe anul financiar profit or loss for the financial yearprofit sau pierdere reportat(a) profit or loss brought forwardprofit si pierdere P/L profit and loss profit or loss for the period income summaryprofitul exercitiului profit for the financial year profit for the periodprofitul impozabil conform legislatiei fiscale taxable income under the tax lawsprofitul pe anul financiar profit for the financial yearprofitul pe exercitiul financiar profit for the financial yearprofitul raportat reported profit
venituri revenues income earningsvenituri aferente din punct de vedere fiscal exercitiilor viitoare deferred revenue deferred incomevenituri aferente exercitiului financiar curent dar care se vor incasa in exercitiul/exercitiile viitoare accrued incomevenituri angajate
accrued revenues accrued incomevenituri brute gross income gross earningsvenituri constatate anticipat deferred credits deferred incomevenituri constatate in avans deferred revenue deferred incomevenituri cumulate cumulative earningsvenituri cumulate de la inceputul execitiului earnings to datevenituri din activitati diverse revenues from sundry activitiesvenituri din ajustarea la inflatie revenues from adjustments for inflationvenituri din alte imobilizari financiare revenues from other long term financial investmentsvenituri din alte investitii si imprumuturi [acordate] income from other investments and loansvenituri din cedarea activelor revenues from disposal of assetsvenituri din comisioane commission revenue commissions earnedvenituri din creante imobilizate revenues from long term receivablesvenituri din despagubiri si penalitati revenues from penalties and damagesvenituri din diferente de curs valutar foreign exchange gainsvenituri din dobanzi interest earned interest incomevenituri din dobanzi si alte venituri similare other interest receivable and similar incomevenituri din donatii si subventii primite gifts and subsidies receivedvenituri din exploatare operating revenues operating incomevenituri din imobilizari financiare revenues from long term financial investments
venituri din prestari de servicii service revenuevenituri din publicitate advertising revenuevenituri din redevente royalty incomevenituri din redevente, locatii de gestiune si chirii rental and royalty incomevenituri din servicii [prestate] service revenuevenituri din vanzari revenues from sales income from salesvenituri din vanzarile de produse revenue from product salesvenituri diverse miscellaneous income other incomevenituri exceptionale extraordinary revenues extraordinary incomevenituri exceptionale din operatii de gestiune extraordinary administrative revenuesvenituri extraordinare extraordinary revenues extraordinary incomevenituri financiare financial revenues financial incomevenituri in afara exploatarii non-operating revenue non-operating incomevenituri inregistrate in avans deferred revenue deferred income unearned revenues
cheltuieli expense expenses charges expenditurescheltuieli platite in avans prepaid expensescheltuieli aferente din punct de vedere fiscal exercitiilor viitoare
deferred expenditurecheltuieli aferente exercitiului financiar curent dar care se vor plati in exercitiul/exercitiile viitoare accrued expenses accrued charges accrualscheltuieli aferente imobilizarilor capital expenditurescheltuieli aferente veniturilor revenue expenditurecheltuieli amanate deferred expenditurecheltuieli angajate accrued expenses accrued charges accrualscheltuieli angajate privind garantiile accrued warranty expensecheltuieli angajate privind intretinerea (utilitatile) accrued utility expensecheltuieli anticipate prepaid expenses deferred expenditurecheltuieli cu publicitatea advertising costscheltuieli cu alte impozite, taxe si varsaminte asimilate other taxes, duties and similar expensescheltuieli cu alte servicii executate de terti other third party services expensescheltuieli cu amortizarea depreciation expense depreciation chargecheltuieli cu amortizarile si provizioanele depreciation and provisions expensescheltuieli cu amortizarile, provizioanele si ajustarea la inflatie depreciation, provisions and adjustments for inflation expensescheltuieli cu asigurarile sociale, cu indicarea separata a celor legate de pensii social security costs, with a separate indication of those relating to pensionscheltuieli cu asigurarile si protectia sociala, cu mentionarea separata a celor referitoare la pensii social security costs, with a separate indication of those relating to pensionscheltuieli cu chiriile rent expense rental expensescheltuieli cu creante irecuperabile uncollectible accounts expensecheltuieli cu deplasari, detasari si transferari travel expense
cheltuieli cu dobanzile interest expense interest charges interest costscheltuieli cu forta de munca labo(u)r costs cost of labo(u)rcheltuieli cu garantii [acordate] warranty expensecheltuieli cu impozite si taxe aferente statelor de salarii payroll tax expensecheltuieli cu impozitele, taxele si varsamintele asimilate taxes, duties and similar expensescheltuieli cu impozitul pe profit income tax expensecheltuieli cu impozitul pe profit amanat deferred tax expensecheltuieli cu impozitul pe profit si alte impozite income tax and other taxescheltuieli cu impozitul pe profitul curent current income tax expensecheltuieli cu impozitul pe salarii taxes on salariescheltuieli cu intretinerea [mijloacelor fixe] maintenance expensecheltuieli cu intretinerea si reparatiile maintenance and repair expensescheltuieli cu lucrarile si serviciile executate de terti third party services expensescheltuieli cu materialele supplies expensecheltuieli cu materialele auxiliare auxiliary materials expensecheltuieli cu materialele consumabile consumables expensecheltuieli cu materii prime, materiale si marfuri raw materials, materials and goods for resale expensescheltuieli cu materiile prime raw materials expensecheltuieli cu personalul personnel expense(s) staff costscheltuieli cu primele de asigurare insurance premiums expense insurance expensecheltuieli cu publicitatea
advertising expense(s)cheltuieli cu redeventele royalty expensecheltuieli cu redeventele, locatiile de gestiune si chiriile royalties and rental expensescheltuieli cu remuneratiile personalului wages and salaries expensecheltuieli cu salariile payroll expenses wages and salaries expensecheltuieli cu salariile personalului salaries expensecheltuieli cu servicii bancare bank service charge expensecheltuieli cu serviciile bancare si asimilate bank service charges and similar expense bank commissions and similar chargescheltuieli efectuate in avans prepaid expensescheltuieli publice public expenditurea trece pe cheltuieli (to) charge to expense(s) (to) expense (to) charge offajustari de valoare in privinta cheltuielilor de constituire si a imobilizarilor corporale si necorporale value adjustments in respect of formation expenses and of tangible and intangible fixed assetsalte cheltuieli other expensesalte cheltuieli cu impozitele care nu apar in elementele de mai sus other taxes not included abovealte cheltuieli cu serviciile executate de terti other third party services expensesalte cheltuieli de exploatare other operating expenses other operating chargesalte cheltuieli din afara (cu energia si apa) other external chargesalte cheltuieli exceptionale privind operatiile de capital other extraordinary expenses related to capital transactionsalte cheltuieli exceptionale privind operatiile de gestiune other extraordinary administrative expensesalte cheltuieli externe other external chargesalte cheltuieli financiare other financial expenses
alte cheltuieli in afara exploatarii other non-operating expensesalte cheltuieli privind asigurarile si protectia sociala other social security and welfare contributionsalte provizioane pentru riscuri si cheltuieli other provisions for risks and chargesalte venituri si cheltuieli other revenues and expensesamortizarea cheltuielilor de cercetare si dezvoltare depreciation of R&D costsamortizarea cheltuielilor de constituire amortisation of formation expenses amortisation of set-up costsamortizarea cheltuielilor de dezvoltare amortisation of development costs
brut grossdividend brut gross dividenddobanda bruta gross interestimprumut brut gross borrowingsmarja profitului brut gross profit marginmetoda profitului brut gross profit methodpret brut gross pricepret brut de achizitie gross purchase priceProdus Intern Brut GDP Gross Domestic ProductProdus Intern Brut la costurile factorilor de productie GDP at factor cost Gross Domestic Product at factor costProdus Intern Brut la pretul pietei GDP at market prices Gross Domestic Product at market pricesProdus Intern Brut la preturi constante GDP at constant prices Gross Domestic Product at constant pricesProdus National Brut GNP
Gross National ProductProdus National Brut la pretul pietei GNPmp Gross National Product at market pricesprofit brut gross profit income before income taxes income before taxes earnings before income taxes pre-tax profitprofit brut din exploatare gross profitprofit brut impozabil taxable gross incomerandament brut gross yieldsalarii brute gross earningssalariu brut gross salary gross paytonaj brut inregistrat gross registered tonnagetotal brut gross amountvenit brut gross incomevenituri brute gross income gross earningsvanzari brute gross sales
1. Accepturi bancare = Banker's Acceptances;2. Acoperirea riscului = Hedge, Hedging;3. Acoperire din patrimoniu = Asset Coverage;4. Acoperirea dobanzii = Interest coverage;5. Acord = Agreement;6. Acord de credit = Credit agreement;7. Actionar = Shareholder;8. Actiune = Share;9. Actiuni in circulatie = Outstanding shares;10. Actiuni ordinare potentiale diluante = Dilative potential ordinary shares;11. Actiuni pereche = Paired Shares;
12. Activ = Asset;13. Activ net corectat = Corrected Net Assets;14. Active curente = Current assets;15. Active identificabile = Identifiable assets;16. Active imediate = Quick Assets;17. Active imobilizate = Non current assets;18. Activitati curente = Ordinary activities;19. Activitati de administare a activelor = Trust activities;20. Activitati de exploatare = Operating activities;21. Activitati intrerupte = Discontinued operations;22. Adiministrator de active = Trustee;23. Ajustare = Adjustment;24. Ajustare (infrumusetare contabila) = Haircut;25. Amana, a ceda = Defer;26. Amanetare = Pledge;27. Amortizare = Amortization pentru imobilizari necorporale si Depreciation pentru
imobilizari corporale;28. Analiza fundamentala = Fundamental analysis;29. Andosare = Endorse;30. Antecalcul = Ante calculation;31. Anuitate = Annuity;32. Anulare = Canceling;33. Aport = Contribution;34. Arbitraj = Arbitrage;35. Arie de distributie = Distribution Area;36. Asociat, a se asocia = Associates;37. Asocieri in participatie = Joint venture;38. Atribuire de actiuni = Assign shares;39. Autofinantare = Self financing;40. Balanta de verificare = Trial balance;41. Banca de investitii = Investment Banker;42. Baza de impozitare a unui activ sau obligatii = Tax base of an asset or liability;43. Beneficii economice = Economic benefits;44. Bilant = Balance sheet;45. Bilant consolidat = Consolidated Balance sheet;46. Bilant falsificat = Cooked balances;47. Bilet la ordin = Promissory Note;48. Bonitate financiara = Financial trustworthiness;49. Buget = Budget;50. Cadru general = Framework;51. Capital social = Share capital;52. Capital de lucru brut = Working capital;53. Capital de lucru net = Net Working capital;54. Capitalizare totala = Total Capitalization;55. Capitaluri proprii = Shareholders' equity;56. Casa = Petty cash;
57. Casare = Cassation;58. Castig = Gain;59. Castigul dividendului = Dividend Yield;60. Castig contingent = Contingent gain;61. Castig din detinerea de active = Holding gains;62. Castiguri din diferente de curs valutar = Foreign exchange gain;63. Castiguri inainte de dobanzi si taxe = Earnings before interest and taxes (EBIT);64. Cautiune = Bail;65. Cec compensat = Cleared cheque;66. Cec la purtator = Bearer cheque;67. Cedare = Disposal;68. Cerere = Demand;69. Certificat = Scrip;70. Certificat de depozit = Certificate of Deposit;71. Cesionar = Assignee;72. Cesionarea actiunilor prin buna intelegere = Private sale of shares;73. Cesiune = Assignment;74. Cesiunea unei filiale = Disposal of subsidiary;75. Cheltuiala cu impozitul pe profit = Tax expense;76. Cheltuieli cu dobanzile = Interest expenses;77. Cheltuieli de cercetare si dezvoltare = Research and development costs;78. Cheltuieli de exploatare = Operating costs;79. Cheltuieli de personal = Personnel expenses;80. Cheltuieli fixe = Fixed expenses;81. Cheltuieli variabile = Variable expenses;82. Chitanta de datorie = Due Bill;83. Cifra de afaceri = Turnover;84. Combinari de intreprinderi = Business combination;85. Comensurare / Evaluare = Measurement;86. Comision = Commission;87. Companie cu capital de risc = Venture Capital Company;88. Compensa = Set-off;89. Compensare = Offsetting;90. Comun = Common;91. Conceptul conectarii costurilor la venituri = Matching of cost with revenues;92. Concesionare = Concession arrangement;93. Conditii ale platii amanate = Deferred payment terms;94. Conosament = Bill of lading;95. Consecventa = Consistency;96. Consolidare = Consolidation;97. Consultant financiar = Financial Advisor;98. Cont = Account;99. Cont de compensare = Clearing Account;100. Cont discretionar = Discretionary Account;101. Cont general = General Account;102. Cont inghetat = Frozen Account;
103. Contabil = Accountant;104. Contabilitate de angajamente = Accruals basis of accounting;105. Contabilitate de casa = Cash accounting;106. Contingente (eventualitati, incertitudini) = Contingencies;107. Continuitatea activitatii = Going concern;108. Contract de constructii = Construction contract;109. Contract de Novatie = Contract Novation;110. Contractul cost-plus = Cost-plus contract;111. Contraprestatie = Consideration;112. Contravaloarea cedarii = Disposal consideration;113. Contul de profit si pierdere = Income statement;114. Conturi blocate = Booked balances;115. Conversie = Conversion;116. Copie certificata = Certified copy;117. Cost curent = Current cost;118. Cost de achizitie = Cost of purchase;119. Cost istoric = Historical cost;120. Costul bunurilor vandute = Cost of goods sold;121. Costul fortei de munca = Labour cost;122. Costul stocurilor = Cost of inventories;123. Costul unei achizitii = Cost of an acquisition;124. Costul vanzarilor = Cost of sales;125. Costuri absorbite = Absorbed cost;126. Costuri aferente iesirilor = Cost of disposal;127. Costuri de vanzare = Selling costs;128. Costuri fixe = Fixed cost;129. Costuri marginale = Marginal cost;130. Costuri operationale = Operating expense;131. Costuri si venituri = Costs and revenues;132. Costuri variabile = Variable cost;133. Costurile indatorarii = Borrowing costs;134. Creante = Receivables;135. Creante clienti = Account Receivable;136. Creante comerciale = Trade receivables;137. Creante pe termen lung = Long term receivables;138. Creante privind impozitul amanat = Deferred tax asset;139. Crestere economica = Economic growth;140. Criterii de recunoastere = Recognition criteria;141. Cumparare fortata = Buy-in;142. Cupon (la obligatiune) = Coupon;143. Curent, pe termen scurt = Current;144. Cursul de inchidere = Closing rate;145. Data bilantului = Balance sheet date;146. Data exercitarii = Exercise Date;147. Data expirarii = Expiration Date;148. Data inregistrarii = Date of Record;
149. Data intrarii in vigoare = Effective date;150. Data raportarii = Reporting date;151. Datorie in obligatiuni = Bonded Debt;152. Datorie pe termen scurt = Short term debt;153. Datorie pe tremen lung = Long term debt;154. Datorii = Liabilities;155. Datorii bancare = Notes Payable Bank;156. Datorii contingente = Contingent liabilities;157. Datorii curente = Current liabilities;158. Datorii fiscale = Tax Payable;159. Datorii la furnizori pe termen lung = Long term liabilities;160. Datorii la stat = Tax Due;161. Datorii pe termen lung = Non current liabilities;162. Datorii privind impozitul amanat = Deferred tax liabilities;163. Declaratie de reconciliere (in situatiile financiare) = Reconciliation Statement;
(vezi nota 1)164. Declaratia oficiala = Official Statement;165. Decontare = Clearance;166. Depreciere = Impairment;167. Descrieri cu caracter general = General disclosures;168. Dezvolta, in curs de executie = Progress, On the ...;169. Diferenta temporara = Temporary difference;170. Diferente temporale = Timing differences;171. Diluarea participarii publice = Equity ownership opening;172. Discont = Discount;173. Distribuire la bursa = Exchange Distribution;174. Distribuire negociata = Negotiated Underwriting;175. Dividende = Dividends;176. Dividende de plata = Dividend Payout;177. Divizarea actiunilor = Share split;178. Dobanda = Interest;179. Dobanda acumulata = Accrued Interest;180. Dobanda compusa = Compound Interest;181. Dobanda pentru imprumuturi revocabile = Call Money Rate;182. Drept (de..) = Right;183. Drept de preemptiune = Pre-emptive Right;184. Drept de subscriere = Subscription Right;185. Durata de incasare a creantelor = Days Sales Outstanding;186. Echivalente de numerar = Cash equivalents;187. Efect de comert = Paper;188. Efect de levier = Leverage;189. Efect de saturatie = Crowding - out effect;190. Element = Item;191. Elemente bilantiere = On balance sheet items;192. Elemente extrabilantiere = Off-balance-sheet items;193. Elemente extraordinare = Extraordinary items;
194. Elemente-randuri = Line items;195. Emisiune = Issue;196. Emisiune fierbinte = Hot Issue;197. Emisiune de obligatiuni = Bond Issue;198. Emisiune noua = New Issue;199. Emitent = Issuer;200. Erori fundamentale = Fundamental errors;201. Estimare contabila = Accounting estimate;202. Evaluare imobiliara = Real Estate Appraisal;203. Evaluat in mod credibil = Measured reliably;204. Evaziune fiscala = Tax evasion;205. Executare = Execution;206. Expansiune = Expansion;207. Extras = Excerpt;208. Extras de bilant = Summarized balance-sheet;209. Extras de cont = Account Statement;210. Falit = Bankrupt;211. Filiala = Subsidiary;212. Finantare anticipata = Advance Refunding;213. Finantare pe credit = Debt financing;214. Flux de fonduri = Flow of Funds;215. Fluxuri de numerar = Cash flows;216. Fond comercial (pozitiv) = Goodwill;217. Fond comercial negativ = Negative goodwill;218. Fond de rulment brut (total) = Working capital;219. Fond de rulment net = Net Working capital;220. Fonduri de pensii = Retirement benefit plans;221. Fonduri detinute pentru clienti = Funds held for customers;222. Forma nominativa = Registered Form;223. Forta de munca = Labour force;224. Franciza = Franchise;225. Fuziune = Merger;226. Garant = Bondsman;227. Garantie = Collateral;228. Greva = Strike;229. Identificarea activelor si obligatiilor = Identification of assets and liabilities;230. Iesiri de numerar = Cash outflow;231. Imagine fidela/ prezentare fidela = True and fair view/fair presentation;232. Imaterial, intangibil = Intangible;233. Imobiliar, fiduciar = Real;234. Impozit pe profit = Tax on income;235. Impozit real = Real tax;236. Impozite amanate = Deferred taxes;237. Imprumut = Loan;238. Imprumut imobiliar = Mortgage;239. Imprumut revocabil = Call Loan;
240. Imprumuturi nerambursabile = Forgivable loans;241. Imprumuturi pe termen lung si solduri bancare creditoare = Long term
borrowings;242. Imprumuturi pe termen scurt si solduri bancare creditoare = Short term
borrowings;243. Impune, a stabili un impozit = Assess;244. Incasare, crestere = Increase;245. Incasari = Proceeds;246. Incasari din cedare = Disposal proceeds;247. Incasari in numerar = Cash proceeds;248. Inchidere de conturi = Strike a balance;249. Indemnizatie = Allowance;250. Indexare = Pegging;251. Indice de piata = Market Index;252. Inflatie = Inflation;253. Inghetarea cresterii salariale = Wage freeze;254. Inregistrare = Booking;255. Instrument de capital propriu = Equity Instrument;256. Instrument de credit = Debt Instrument;257. Intelegere de Novatie = Novation Agreement;258. Interes in asocieri in participatie = Interest in joint ventures;259. Interese minoritare = Minority interests;260. Intrari de numerar = Cash inflow;261. Intreprindere = Enterprise;262. Inventar, stoc = Inventory;263. Investitie = Investment;264. Investitii curente = Current investments;265. Ipoteca generala = Blanket mortgage;266. Ipotecare = Hypothecation;267. La cost (inregistrare la...) = At cost;268. La maturitate (incasare la...) = Maturities;269. Leasing financiar = Finance lease;270. Lesing = Lease;271. Lichidare = Liquidation;272. Lichidare cash = Cash settlement;273. Lichiditate = Liquidity;274. Lichiditatea curenta = Quick Ratio;275. Lichiditatea generala (globala) = Current Ratio;276. Licitatie concurentiala = Competitive Bidding;277. Linie de credit = Line of Credit;278. Livrare esalonata = Staggered delivery;279. Marja = Margin;280. Marja bruta = Gross margin;281. Materii prime = Raw material;282. Medie = Average;283. Medie mobila = Moving Average;
284. Mentinerea capitalului = Capital maintenance;285. Metoda cost-plus = Cost-plus method;286. Metoda costului = Cost method;287. Metoda FIFO = FIFO formula;288. Metoda gradului de finalizare = Percentage of completion method;289. Metoda LIFO = LIFO formula;290. Metoda obligatiei = Liability method;291. Metoda obligatiilor bilantiere = Balance sheet liability method;292. Metoda punerii in echivalenta = Equity method;293. Modificari ale pozitiei financiare = Changes in financial position;294. Moneda de raportare = Reporting currency;295. Navlu = Freight;296. Negociabilitate = Negotiability;297. Negociere directa = Direct negotiation;298. Neobisnuite (castiguri, pierderi) = Abnormal (gains, losses);299. Neplata unei datorii = Default;300. Nesemnificativ = Immaterial;301. Normarea a muncii = Standardization of Labour;302. Nucleu stabil de actionari = Core ownership;303. Numar de zile ale perioadei de incasare = Collection days;304. Numerar = Cash;305. Numerar in casierie = Cash on hand;306. Obligatie = Obligation;307. Obligatie fiscala = Tax liability;308. Obligatii angajate = Accrued liabilities;309. Obligatii comerciale = Trade liabilities;310. Obligatii la furnizori = Account Payable;311. Obligatiune = Bond;312. Obligatiune cu colateral = Collateral Trust Bond;313. Obligatiune cu cupon = Coupon Bond;314. Obligatiune cu discont = Discount Bond;315. Obligatiune garantata cu echipamente = Equipment Trust Certificate;316. Obligatiune in forma dematerializata = Book Entry Bond;317. Obligatiune ipotecara = Mortgage Bond;318. Obligatiune speculativa = Junk Bond;319. Obtinere de profituri = Profit Taking;320. Oferta (de distribuire) publica = Public Offering (Distribution);321. Oferta de drepturi = Right Offering;322. Oferta publica de vanzare = Public offering of shares;323. Operatiune, operational, functionare = Operation;324. Operatiuni de piata deschisa = Open Market Operation;325. Oportunitate = Timeliness;326. Optiune pe actiuni = Share warrant;327. Ordin, comanda = Order;328. Parteneriat = Partnership;329. Pasiv total = Liabilities and Net Worth;
330. Performanta = Performance;331. Perioada contabila = Accounting period;332. Perioada de raportare = Reporting period;333. Piata de licitatie = Auction Marketplace;334. Piata de negociere = Negotiated Marketplace;335. Piata monetara = Money Market;336. Piata normala = Normal Market;337. Piata secundara = Aftermarket;338. Pierdere din depreciere = Impairment loss;339. Pierderi contingente = Contingent losses;340. Plasament direct = Direct placement;341. Plasament privat = Private placement;342. Plata amanata = Deferred payment;343. Plata in numerar = Cash payment;344. Plata, scadere = Decrease;345. Plati = Payments;346. Plati restante = Back payments;347. Politici contabile = Accounting policies;348. Portofoliu = Portfolio;349. Portofoliu eficient = Efficient Portfolio;350. Pozitia financiara = Financial position;351. Prag de semnificatie = Materiality;352. Preceptor = Tax collector;353. Preluare = Takeover;354. Pret = Price;355. Pret obiectiv = Arm’s length price;356. Pretul net = Net Price;357. Pretul pietei = Market Price;358. Prevalenta economicului asupra juridicului = Substance over form;359. Prezentare = Presentation;360. Prezentare fidela = Fair presentation;361. Prezentarea informatiilor = Disclosure;362. Prezentarea informatiilor privind partile afiliate = Related party disclosures;363. Prima = Premium;364. Prime de capital = Share premium;365. Principal (venit principal) = Core;366. Privatizare = Going private;367. Procura = Power of Attorney;368. Produse finite = Finished goods;369. Produse in curs de fabricatie = Work in progress;370. Produse structurate = Structured Products;371. Profit contabil = Accounting profit;372. Profit din exploatare = Operating profit;373. Profit impozabil = Taxable profit;374. Profitul brut = Gross Profit;375. Prognoza economica = Business forecasting;
376. Proprietate individuala = Individual Proprietorship;377. Proprietate unica = Proprietorship Individual;378. Prospect = Prospectus;379. Provizion = Provision;380. Prudenta = Prudence;381. Public(a), a deveni publica = Going Public;382. Putere de cumparare = Buying Power;383. Rambursare in avans = Advance Refunding;384. Randament = Yield;385. Randamentul curent = Current Yield;386. Randamentul pana la scadenta = Yield to Maturity;387. Raport anual = Annual Report;388. Raport de subscriere = Subscription Ratio;389. Raport financiar interimar = Interim financial report;390. Raportare financiara = Financial reporting;391. Raportarea pe baza valorilor nete = Reporting on a net basis;392. Raportul cost - beneficiu = Balance between benefit and cost;393. Raportul pret/castig = Price Per Earnings Ratio;394. Raportul valoare de piata/valoare contabila = Market to Book Ratio;395. Rascumparare = Redemption;396. Raspundere limitata = Limited Liability;397. Rata capitalizarii = Capitalization Ratio;398. Rata de crestere = Growth Rate;399. Rata de rentabilitate a activelor totale (ROA) = Return on Assets (ROA);400. Rata de rotatie a activelor = Assets Turnover Ratio;401. Rata de rotatie a creantelor = Accounts Receivable Turnover Ratio;402. Rata de rotatie a stocurilor = Inventory Turnover Ratio;403. Rata de schimb = Exchange Rate;404. Reconciliere = Reconciliation;405. Reconcilierea activelor fixe (Declaratie de reconciliere a
imobilizarilor/activelor fixe) = Reconciliation for Fixed Assets;406. Recunoastere = Recognition;407. Redeventa(e) = Royalty/Royalties;408. Reducere initiala = Initial Allowance;409. Reducerea valorii contabile element cu element = Write-down on an item by
item basis;410. Reduceri = Deductions;411. Reduceri de valoare = Valuation allowances;412. Reduceri pentru creante incerte = Doubtful debts allowances on receivables;413. Reduceri pentru deprecierea stocurilor = Obsolescence allowances on
inventories;414. Relevanta = Relevance;415. Reluarea elementelor = Reversal of items;416. Rentabilitatea investitiilor = Return on investments;417. Rentabilitatea financiara a capitalului propriu (ROE) = Return on Equity
(ROE);
418. Reportarea creditului fiscal neutilizat = Carrying forward unutilized tax credit;419. Reportarea pierderii fiscale = Tax loss carry forward;420. Reportarea pierderilor fiscale neutilizate = Carrying forward unutilized tax
losses;421. Reprezentare fidela = Faithful representation;422. Responsabil de cont = Account Executive;423. Retine = Retain;424. Retragere = Backing Away;425. Retratare = Restatement;426. Rezerva = Reserve;427. Rezerve din reevaluare = Revaluation reserve;428. Rezultat reportat = Retained earnings;429. Rezultatul pe actiune diluat = Diluted earnings per share;430. Risc de reinvestire = Reinvestment Risk;431. Salariu = Wage;432. Sarcina, pret, onorariu, cost = Charge;433. Scadenta = Maturity;434. Scadentar = Maturity Schedule;435. Schimbul datoriilor in actiuni = Debt / Equity Swap;436. Sciziune = Spin-Off;437. Scutit de taxe = Tax free;438. Segment de raportare = Reportable segment;439. Segmente de activitate si zone geografice = Industry and geographical
segments;440. Seif = Box;441. Serviciul datoriei = Debt Service;442. Sistemul costului istoric = Historical cost system;443. Situatia fluxurilor de numerar = Cash flow statement;444. Situatii financiare = Financial statements;445. Situatii financiare consolidate = Consolidated financial statements;446. Societate = Company;447. Societate in comandita = Limited Partnership;448. Sold creditor = Credit Balance;449. Sold debitor = Debit Balance;450. Sold debitor ajustat = Adjusted Debit Balance;451. Solduri finale = Closing Bank Balance;452. Solduri initiale = Opening Bank Balance;453. Solvabilitate = Solvency;454. Somer = Unemployed Worker;455. Sondaj = Sampling;456. Spete restante = Back charges;457. Stagflatie = Stagflation;458. Stagnare = Stagnation;459. Stocuri = Stocks, se poate utiliza si ca "store" cand ajunge in magazine sau ca
"supply" cand este inca in aprovizionare;460. Studiu de fezabilitate = Feasibility Study;
461. Subevaluat = Under valuated;462. Subinchiriere = Afterimage;463. Subordonat = Subordinate;464. Subscriere = Subscription;465. Subventii de exploatare = Grants related to income;466. Subventii privind activele = Grants related to assets;467. Surplus din reevaluare = Revaluation surplus;468. Tangibil, material = Tangible;469. Taxa de depozitare = Bond Dues;470. Taxa pe valoare adaugata (TVA) = Value Added Tax (VAT);471. Terenuri si mijloace fixe = Property, plant and equipment;472. Termen lung (pe ...) = Non-current;473. Titlu certificat = Certificated Security;474. Titlu de valoare cu venit fix = Fixed-Income Security;475. Titlu de participare strategica = Strategic Equity Investment;476. Titlul de proprietate asupra activelor = Title to assets;477. Titluri de creanta = Debt securities;478. Transferarea pierderii fiscale in perioadele anterioare = Carrying back a tax
loss;479. Tranzactie cu pret determinat obiectiv = Arm's length transaction;480. Tranzactie in numerar = Cash Trade;481. Tranzactii cu partile afiliate = Related party transactions;482. Tranzactii si alte evenimente = Transactions and other events;483. Trata = Bill of Exchange;484. Tratament contabil = Accounting treatment;485. Tratament de baza = Benchmark treatment;486. Utilitate = Utility;487. Uz de fals = Use of forgery;488. Uzura morala = Obsolescence;489. Valoare actualizata = Present value;490. Valoare adaugata = Added Value;491. Valoare corecta de piata = Fair Market Value;492. Valoare de piata = Market Value;493. Valoare de piata de referinta = Base Market Value;494. Valoare intrinseca = Intrinsic Value;495. Valoare justa = Fair value;496. Valoare realizabila = Realisable value;497. Valoare realizabila neta = Net realisable value;498. Valoare recuperabila = Recoverable amount;499. Valoare reziduala = Residual value;500. Valoarea actiunilor emise = Amount of shares issued;501. Valoarea contabila = Carrying amount;502. Valoarea imprumutului = Loan Value;503. Valoarea la scadenta = Maturity Value;504. Valoarea nominala = Face Value;505. Valuta = Currency;
506. Vanzare grupata = Banded pack;507. Vanzare incrucisata = Cross selling;508. Vanzari = Sales;509. Variatie neta = Net Change;510. Venit = Revenue;511. Venit contabil = Accounting income;512. Venit fiscal = Tax income;513. Venitul net = Net Income;514. Venituri constatate in avans = Deferred revenue (income);515. Venituri din dobanzi = Interest income;516. Venituri din exploatare = Operating income;517. Vot cumulativ = Cumulative Voting;518. Vot statutar = Statutory Voting;519. Zona libera = Free Zone;520. Zona vamala libera = Duty Free Zone;
active de exploatare operating assetsactivitate de exploatare ordinary operationsactivitati curente de exploatare operating activitiesalte cheltuieli de exploatare other operating expenses other operating chargesalte venituri din exploatare other operating revenues other operating incomebeneficiu din exploatare trading profitbuget de exploatare operating budgetcapital de exploatare working capitalcare nu este de exploatare non-operatingcheltuieli de exploatare operating cost operating expenses operating charges operating costscheltuieli de exploatare privind amortizarea imobilizarilor operating expenses related to depreciation of fixed assets operating expenses related to depreciation of non-current assetscheltuieli de exploatare privind amortizarile si provizioanele operating expenses related to depreciation and provisions
depreciation and provisions - operating expensescheltuieli de exploatare privind provizioanele pentru deprecierea activelor circulante operating expenses related to provisions for depreciation of current assets write-down of current assetscheltuieli de exploatare privind provizioanele pentru deprecierea imobilizarilor impairment losses on non-current assets operating expenses related to provisions for depreciation of fixed assetscheltuieli de exploatare privind provizioanele pentru riscuri si cheltuieli operating expenses related to provisions for risks and charges provisions for risks and charges - operating chargescontabilitate analitica de exploatare cost accountingcosturi de exploatare operating costscredit de exploatare working capital credit working creditdeclaratie de exploatare operating statementfluxuri de numerar din activitati de exploatare cash flows from operating activitiesgarantie pe perioada de exploatare lifetime warrantymateriale consumabile de exploatare/productie operating suppliespierdere din exploatare operating losspierderi din exploatare operating lossprofit brut din exploatare gross profitprofit de exploatare operating profitprofit din exploatare operating profitprofit net din exploatare net operating incomerezultat de exploatare operating resultrezultat din exploatare operating result income from operationsunitate contabila de exploatare accounting unitvenituri din exploatare operating revenues
operating incomevenituri din provizioane privind activitatea de exploatare write back of operating provisionsvenituri din subventii de exploatare revenues from subsidies for operating activitiesvenituri din subventii de exploatare aferente cifrei de afaceri revenues from subsidies related to the turnovervenituri din subventii de exploatare pentru alte cheltuieli de exploatare revenues from subsidies for other operating expenses