Absorb\ie merger

PAGE 37Dicionar Financiar-Contabil Romn-Englez

Abatere deviation

- de la norm - deviation from the ruleAbonament subscription

Abonat subscriber

A abroga to abrogate

- o lege to abrogate a law

Absorbie merger

Absolvire de datorie remission of debtAbunden - abundance

Abuz abuse

- de ncredere breach of trust

- de putere abuse of power

A acapara to seize / to captureAccept /Acceptare : acceptance

- in alb blank acceptance

- bancar - bankers acceptance

- a tratei draft acceptance.

Accesorii appurtanance

Acciz - excise duty

A achita to acquit / to pay off

- datoriile to discharge the debt

- o factura to settle an invoice

A se achita de obligaii to discharge ones

obligation

Achitare acquittal

Achitat paid

Achizitor buyer / purchaser

Achiziie acquisition / purchase

Achiziie de mijloace fixe addition to fixed assets

Acont advance payment / deposit / earnest money /

deposit on order received.

Acoperirea dividendului dividend cover

Acord agreement

- standby Standby Agreement

- interguvernamental intergovernmental

- multilateral - multilateral

- de cliring clearing agreement.

A acorda to grant

- ajutor to lend assistance

- asisten tehnic - to give technical assistance

- atenie to pay attention

- clauza naiunii celei mai favorizate to grant the most-favoured-nation-clause.

- credit to give credit

- dreptul to give the right

- nlesniri (avantaje) to grant facilities

- o bonificaie to make an allowance

- un avans to advance money.

A acredita to accredit

Acreditare - accreditation

Acreditiv documentar documentary credit /

documentary letter of credit (L/C)

Act act / document / deed - de aderare Act of Accession

- de asociere deed of partnership /

articles of partnership

- constitutiv Memorandum and articles of

asociation (MB)

- juridic legal instrument

- justificativ voucher / documentary evidenceActive assets.

Activ(e) :

- amortizabile depreciable assets

- blocate blocked assets

- comerciale operating assets

- contabil total asset value

- circulante circulating assets

- disponibil liquid resources /

cash & bank balances.

- fictive fictitious assets.

- financiar financial assets.

- fix corporal tangible fixed assets /

plant & equipment.

- fixe fixed assets.

- fixe financiar investment assets.

- nelichid illiquid asset.

- nete net assets / equity.

- net real equity capital.

Activitate financiar - financial activity

A aciona to act.

A aciona n justiie(pe cineva)

to charge (someone) with an offense /

to bring (someone) to trial.Acionar stockholder / shareholder.

Acionar majoritar major shareholder.

Acionare n justiie initiation of proceedings.Aciune : share / stock

- emis - issued share

- fr valoare nominal - no par value stock

- gratuit - bonus share.

- neemis - unissued share

- nominativ registered stock - ordinar - equity security / par value stock

- privilegiat - preferred stock

- privilegiat cu dividend cumulativ - cumulative preference share.

- proprii ale grupului own shares of group/

investments of subsidiary in capital stock of parent company.

- la purttor bearer share.

- rscumprat - treasury stock.

Aciune n garanie warranty claim.

A acumula to accumulate

Acumulare baneasc - hoarding money

Acuzat party defendant.

Adaos comercial gross margin

Adiional (la) - extra

Adjudecare - adjudecation

Adjunct deputy / vice

Ad valorem(n acord cu valoarea) ad valorem

Aderare accession

A adopta (o hotrre) to adopt (a resolution)

- o hotrre a asociailor to adopt a shareholders resolution.

Administrator manager

Administrarea activelor administration of assets.

Administraie fiscal - board of inland revenue.Adres (locaie) comercial - business addressadresele juridice al firmelor

legal domicile of companiesAdunarea General a Acionarilor

Shareholders MeetingAdunare General Extraordinar -

Extraordinary General Meeting (EGM)

Adunare General Ordinar -

Annual General Meeting (AGM)

Afacere business / dealAfirmaie allegation / averment

Aflux de cumprtori large number of buyers

Agent agent

Agent economic economic unit.

Agent de ncasri debt collector.

Agenie (reprezentan) agency

Agio premium / agio.

Ajustare adjustment

- pentru consolidare consolidation adjustment

- a provizioanelor anterior excedentare

prior year correction of estimated amounts /

adjustment for overprovisions in previous year.

- de valoare value adjustment.

Ajutor - economic economic assistance

- financiar financial assistance

- de revizor audit assistant / audit clerk.

(la) alegerea cumparatorului ( at) buyers option

Alocare allocation

Alocaie allowance

- bugetar - budget dole.

A amna to postpone

Amnare - postponement

Amenajri fixtures

A amenda to fire

A amortiza to amortise - un mprumut to silk a loan / to redeem

- o datorie to pay off a debt

Amortizare depreciation / amortization / pay-offAmortizare :

- accelerat - accelereted amortization

- complet written off

- a unei datorii debt redemtion

- financiar - redemption

- linear - straight line depreciation - parial written down - progresiv - progresive depreciation /

increasing charge depreciation. Amortisment amortisation

Amortisment(e) :

- acumulate accumulated depreciation

- contabil depreciation of assets

- pentru depreciere wear & tear allowance - tehnic depreciation on account of wear & tear

- inclus n costul de producie

calculatory depreciation /

depreciation-costing estimateAn financiar(bugetar) accounting period / accounting year/ fiscal period / financial yearAnalist de costuri cost accountant /

management accountantAnaliza :

- bilanului balance sheet analysis - cost-eficacitate cost volume profit analysis

- ecarturilor gap analysis

- gestiunii investigation

Analiz - analysis

Andosare : - endorsement

- n alb blank endorsementAndosator endorsee

Anexa : - annex / enclosure - la bilan - notes of the accounts / notes of the accounts /

notes on the accounts disclosures /

notes to the financial statements.

- XY la acest contract annex XY hereto

Angajament : - commitment

- n afara bilanului contingent liability

- al girantului endorsers liability

- i riscuri n afara bilanului

commitments & contigencies.

Angajare de personal employment

A fi angajat n calitate de...- to be employed as...

Angrosist wholesaler / wholedealer.

Antet letterhead / headingAnuitate annuity

A anula to cancel

Anulare : - cancellation

- a unei intrri cancellation of an entry.

A apra interesele to protect the interests

Aprare contra inflaiei hedge against inflation

Aplicare retroactiv - retroactive appliance

Aport :

- (ul) acionarului shareholder contribution - de capital contributed capital

- n natur - issue otherwise than cash

- parial de activ contribution of capital.

A aproba bugetul to pass the budgetAprobare : approval / authorization

- a bilanului anual

adoption of the annual accounts /

approval of the annual financial statement.

Arbitraj valutar currency arbitrage

Arierate arrears

Art.1 alin.4 Art.1(4)

Arvun - advance payment / deposit on order received

Asanare reconstruction / reorganisation.Asigurare insurance

asisten juridic juridical assistanceAsociat : - partner / associate

- activ active partner.

- comanditat general partner.

Asociaie : - association / partnership

- familiar - Family Company

- profesional - trade association.

aa cum reiese din... - as evidenced by...A atrage cumprtori to draw customers.Atribuire de aciuni allotment of shares

Atribuire gratuit de aciuni(prin capitalizarea rezervelor) stock dividend.Atribut fiscal fiscal attributeAudit : audit

- exter n external audit

- general completed audit

- legal statutory audit

- parial restricted audit

Auditor : auditor.

- legal statutory auditor.

Autenticitate autenticity

A autentifica to notarize.

Autentificare autentication

Autofinanare self-financing / internal financing.

Autorizaie : permit / authorisation / licence

- de construcie building permit

- de funcionare operating permit

- de funcionare a uzinei industrial operating permit(authorisation) / plant permit. - de plat - payment authorisation

Aval aval

Avalizator guarantee

Avalizare endorsement

Avans : - advance payment / earnest money /

deposit on order received.

- de preemisiune bon anticipation note / BAN.

- pentru cheltuieli curente advance for running

expenses

Avantaje : - advantages

- accesorii(sociale) fringe benefits

- fiscale pentru investiii investment incentives.Aviz : - advice / note.

- de confirmare reconciliation statement /

bank reconciliation.

- de credit credit advice.

- de debit debit advice.

Avizat advised.

Avuie naional - national wealth

Balan - balance

- de verificare trial balance

- financiar financial balance

Banc : - bank

- comercial - commercial bank

- de depuneri deposit bank

- (instituie) banking institution

- de investiii investment bank.

Bancher - banker

Bancrut : - bancruptcy

- simpl - simple bancruptcy

- frauduloas - embezzed bancruptcy

Bani : - money

- (numerar) - cash

- de cont account money.

...n baza faptelor stabilite...

based on the facts established.

Baz de aprovizionare basis of assessment

Beneficiar : - beneficiary

- (ul) leasingului - lessee

A beneficia de to profit by

Beneficiu : -earnings / profit / income

- acumulat (nedistribuit) retained profit /

retained earning / earned surplus.

- alternativ alternative payee.

- brut (nainte de impozitare) pre-tax profit.

- contabil book profit.

- exerciiului profit for the period.

- impozabil taxable income / assessable profit.

- inflaionist profit arising from inflation.

- neimpozabil tax-exempt profit.

- net net profit.

- net per aciune net income per share

- net total profit for the period.

- per aciune earnings per share.

- plii payee.

- realizat realised profit.

Bilan : - balance sheet /

statement of financial position.

- anual annual balance sheet.

- consolidat group balance sheet /

consolidated balance sheet.

- de deschidere opening balance sheet.

- de nchidere closing balance sheet.

- integrat - group balance sheet /

consolidated balance sheet

- de nfiinare establishment balance sheet.

- intermediar interim statement.

- de lichidare liquidation balance sheet /

balance sheet for liquidation purposes.

- previzional estimed balance sheet.

- tip normal balance sheet.

Bilet la ordin promissory note.

Birou contabil accounting office

Blocaj financiar illiquidity.

Bon : - voucher

- de folosin - dividend right certificate

- de lucru labour time record

- de tezaur treasury bill / treasury bond.

Bonificaie bonus / premium.

Bonitate : credit standing

- financiar - credit rating / creditworthiness

Borderou de plat - remittance slip / rem. voucher.

Brevet patent

Broker broker

Brut gross.

Buget : - budget

- de exploatare operating budget.

- financiar financial budget

- fix fixed budget

- flexibil flexible budget

- funcional functional budget

- de investiii capital budget

- de imobilizri capital expediture budget

- de lichiditi cash budget / cash flow forecast

- de trezorerie - cash budget / cash flow forecast

- de materiale materials budget

- de producie production budget

- de vnzri sales budget.

- de venituri i cheltuieli incomes & expeditures

budget

Bun de nchiriat lease hold.

Bunuri : goods

- de capital capital goods / investment goods

- de consum consumer goods

- corporale i necorporale tangible & intagible

property.

Bursa de valori Stock Exchange.

Cadre de conducere executives / executive staff

n cadrul... - ...subject to...Caiet de sarcini articles & conditions

Calcul : - calculation

- de determinare a necesarului calculation to

determin requirements

- greit - miscalculation - (ul) preului de cost cost price calculation

- al rentabilitii calculation of net retur n

- tip al costurilor uniform costing

- (ul) valorilor finale calculation of final value

- de verificare check up calculation

Calculaia : calculation

- costurilor - costing

Calculator contabil(la soc. de asigurare) actuary

Calitate menionat - stated quality

Cambie : draft (USA) / bill of exchange (GB)

- (ne)andorsat - (non-)endorsed bill

- n alb blank bill

- de cauiune security bill

- domiciliat - domiciled bill

- fr acoperire uncovered bill

- la ordinul...- bill to the order of...

- la purttor bill payable to bearer

- la un anumit termen de la vedere usance bill /

tenor bill.

- nepltit la scaden - bill unpaid at maturity

- pentru ncasare bill for collection

- protestat - protested bill

- scadent - bill that falls due

- simpl / curat - clean bill of exchange.

- tras -drawn bill

- la vedere demand bill / demand draft / sight bill

Cap.24, alin.4 Sec.24 para 4

Capital : - capital

- n aciuni share capital / capital stock

- de amortizare sinking fund

- angajat / fix / imobilizat / investit fixed capital

- autorizat registered capital / authorized capital

- circulant working capital / floating capital

- declarat stated capital

- dirijat controlled capital

- disponibil free capital

- de exploatare / de rulaj floating capital /

working capital / circulating capital/

current assets.

- fictiv fictitious capital

- iniial initial capital

- investit invested capital

- mprumutat loan capital

- neproductiv unproductible capital /

asset net in use

- nevrsat unpaid capital.

- personal proprietors capital

- permanent long-term capital

- primar primary capital

- propriu equity ownership / stockholders equity/

shareholders equity / owners equity / own capital

- de risc risk capital / venture capital.

- social share capital / equity capital

- statutar statutory capital

- subscris subscribed capital

- subscris i (ne)vrsat

subscribed and (un)paid capital

- utilizat employed capital / owned capital.

- variabil variable capital

- vrsat paid-in capital / paid-up capital.

Capitalizare : - capitalisation

- bursier - market capitalisation

- a rezervelor capitalisation of reserves.

Carnet note-book

- de cecuri check book / cheque book

Carte de credit credit card

Cartea mare ledger

Casare discard

Cas : - house

- de compensaie clearing house

- de confirmare confirming house

- de economii - saving bankCash-flow actualizat present-day cash flow

Casier cashier

Casierie pay office

Categorie de aciuni class of shares

Categorie / clas de conturi class of account

Cauiune collateral / security / surety bond.

Caz de for major - force majeure

Cazurile care exonereaz de rspundere

the cases relieving from liability

Ctig : gain / profit

- de capital capital gain

- net din dobinzi net interest income

- nominal money income / nominal income

- sau pierder pe termen scurt

short term gain or loss

Cec : - check / cheque

- anulat cancelled check

- n alb blank check

- andosat endorsed check

- barat crossed check

- certificat certified check

- coresponden - correspondence check

- la ordin order check

- nu la ordin check not to order

- la purttor bearer check

- pltibil n cont account only check /

collection only check

Cedent assigner

Centru : - center

- de cost cost center

- de profit profit center

- de responsabilitate responsability center

Cenzor auditor / chartered accountant

Cercetare-dezvoltare

research & development (R&D)Cercul - de cumprtori circle of customers

- (uri) financiare financial circles

Cerere : - plea / motion / petition/ demand/ request

- de arbitraj demand for arbitration /

request for arbitration

- de scutire de impozit claim of equitable reliefla cererea cumprtorului

at the buyers requestCerine / solicitri n vederea autorizrii

approval requirements

Certificat : - certificate

- de depunere deposit certificate

- de depozit(warrant) warehouse warrant

- de dividende dividend right certificate

- de nregistrare a unei firme

certificate of incorporation

- de origine Certificate of Origin

- de participare la profit

profit-sharing certificate

Cesionar asignee

Cesiune : - assignment

- n alb assignment in blank

- general / global - blanket assignment

- de imobilizri disposal of assets

- nchis / nedeclarat - closed assignment

Cheltuieli : - expenses / expenditures

- accesorii de achiziie expenses of aquisition

- de asigurare insurance charges

- bugetare budgetary expenditure

- de administraie administrative expenses

- anticipate (nregistrate n avans)

prepaid expenses / deferred expenditures

- de capital capital expenditures

- de cltorie(deplasare) travelling expenses

- de cercetare-dezvoltare R&D expenditures

- de constituire / nfiinare formation expenses /

start-up expenses / preliminary expenses /

preoperating expenses.

- curente current expenditures

- de descrcre unloading charges - de desfacere selling expenses

- directe direct expenses

- de expediere(expediie) forwarding charges

- de exploatare operating expenses

- exceptionale extraordinary expenditures

- financiare financial expenses /

financial charges

- fixe overheads / fixed charges

- generale overhead charges

- globale overall expenses

- cu impozitul pe profit income tax expenses

- indirecte indirect expenses

- indirecte de producie factory overheads

- de ncrcare loading charges

- de ntreinere i reparaii

repaired and maintenance expenses

- legate de acordarea creditului expenses for

granting of credit

- de montaj rigging up expenses

- pentru investiii capital expenditures /

investment expenditures.

- de producie factory expenses

- de publicitate promotional expenses /

advertising expenses / advertising outlays

- punere n funciune running-in expenses

- de regie administration expenses

- pentru reparaii repair charges

- secundare subsidiary expenses

- suplimentare aditional charges

- cu transportul (de bunuri, persoane)

transportation cost / cost of carriage

Chirie rent

Chiria tenant / lessee

Chitan - vaucher / receipt

Ciclu de exploatare operating cycle

Cifr : - figure

- de afaceri sales / tur nover

Ciocnirea intereselor clash of interests

Circulaia mrfurilor movement of goods

Circulaie bneasc - currency circulation

Circulaie de tranzit transit traffic

Clas de servicii class of services

Clasificare : - classification

- a cheltuielilor dup tip -

expense classification by type.

- a conturilor account classification

Clauz : - clause

- de non-concuren - competition clause

- nu la ordin NOT TO ORDER clause

Client client / customer.

CNP- personal ID, personal numerical code

Coeficient : - ratio

- de cheltuieli generale costing supplement

- de ndatorare debt ratio

- de lichiditate liquidity ratio

- multiplicator al capitalizrii aciunii

price-earning ratio (P/E Ratio)

Colaborare co-operation.

Comand : - order

- de descrcare landing order

- de livrare delivery order

- permanent - standing order

A da / a plasa o comand - to place an order

n cazul anulrii comenzii

should the order be cancelled

v rugm s acordai cea mai mare atenie comenzii pls give this order your best attention

Comanditar silent partner / limited partner /

dormant partner / sleeping partner / inactive partner

Comanditat general partner

Comerciant : trader

- individual sole trader

Comisie commission / committee

- bugetar - budget committee

- de anchet - committee inquiry

- de arbitraj arbitration commission

- de conciliere conciliation committee

- economic - economic commission

- de evaluare valuation committee

- financiar - financial commission

- guvernamental - gover nmental commission

- interdepartamental - interdepartamental

commission

- de litigii litigation committee

- permanent - standing committee

- provizorie acting committee

- de recepie acceptance committee

- de revizie / verificare audit commission

- special - special committee

Comision : - commission

- bancar bank charges/ bank commission

- de schimb exchange commission

Comitet committee

- consultativ advisory committee

- de direcie executive committee

- de conciliere conciliation committee

Comitetul Internaional pentru standardizarea contabilitii International Accounting Standard

Committee (IASC).

Comparaia bilanului balance sheet comparison

A compensa to compensate

- cheltuielile to offset expenses

- daunele to make up damages

Compensare roll-out

Compensaie : - compensation / clearing/

offseting / roll-out.

- echitabil - reasonable compensation.

Competent specialized

Competen : - competence.

- de semntur comun - joint signing power

A completa to complete / to fill up (pt.formulare)

Compromis compromise

A ajunge la un compromis to come to an arrangement

A comunica to communicate

A comunica (o dat) to advise

Concesie - concession

Concesiune franchise

Concluzie - conclusion

Concordat composition

Concurent competitor

Concuren - competition

Condiii terms / conditions.

- convenabile advantageous terms

- oneroase burdensome conditions

Conducere management

Conducerea managing board / managing directors

A confirma to confirm

Conform(cu...) in accordance (with...)

conform instruciunilor instructions as directed

n conformitate cu in compliance withConfirmare : - confirmation

- a soldurilor canfirmation of balances

- de sold bancar bank certificate /

bank confirmationConglomerat conglomerate

Conosament bill of ladingConsecin - consequenceConsidernd assuming /

Consignaie consignmentConsilier councillor / adviserConsiliu de Administraie Board of Directors /

Managing Board

Consolidare : consolidation

- pe paliere multi-stage consolidation /

multi-tier consolidation

Consoriu consortium / sindicate

A constata to establish / to find

- defecte to find faults

Constatarea pagubei

ascertainment of the damagesConstituirea unei societi constitution of a

company / founding a company.

Consum : consumption

- de materiale material consumption.

A consuma to consume

Consumabile consumables / consumable goods.

Consumator consumer.

Cont : - account

- activ active account / asset account.

- analitic analytical account

- de ateptare suspanse account

- bancar bank account

- al bilanului de nchidere

balance sheet account

- de cecuri check account

- colectiv / de control / general control account

- curent current account

- pentru consolidare consolidation account

- corespondent offset account

- curent al asociatului partners current account /

partners drawing account

- de depozit drawing account

- detaliat detailed account

- de exploatare general - trading account

- financiar financial account

- de gestiune management account

- de gestiune a trezoreriei

cash management account.

- interimar interim account

- de pasive liability account

- de producie production account

- de profit i pierderi income statement /

profit and loss account (US) /

profit and loss statement (UK).

- reflectat cost control account

- de regularizare adjustment account

- de regularizare activ-pasiv

asset-liability adjustment account.

- de salarii salary account

- sintetic syntetical account

- de venituri income account

n contul... - for the account of...

A deschide un cont to open an account

pe cont propriu to ones own expenseContabil : accountant / book-keper

- de gestiune cost accountant /

management accountant.

Contabilitate : - book-keeping /

accountancy (birou) /

accounting (activitate)

- analitic de exploatare cost accounting

- autonom - self balancing accounting

- confidenial - confidential accounting

- a costurilor curente current cost accounting

- n dubl partid - double-entry book-keeping.

- financiar - financial accounting

- informatizat - computerised book-keeping

- integrat - integrated accounting

- pe foi volante loose-leaf accounting

- la preul de revenire constant cost(value)

accounting.

- plurimonetar - multiple currency accounting

- a salariilor patroll record / wage-salaries record

- a valorii actualizate price level accounting

Contact contact / touch

A fi n contact cu...- to be in touch with...

A intra n contact cu...- to come into contact with...

Contare allocation

Contingent - quota

Contrafacere counterfeiting

A contramanda to cancel

Contraprestaie - consideration

Contrapretenie counter-claim

Contrapropunere counter-proposal

Contrapartid - countertrade

...% din contravaloare - ...% of the consideration

Contravaloare counter-value

A contraveni instruciunilor to act contrary to instructions

Contravenie contraventionA-i aduce contribuia to make ones contribution

Contribuie - contribution - a acionarului shareholder contribution

Control : control / audit / inspection

- anual annual audit

- (ul) bilanului balance sheet audit

- bugetar budgetary control

- (ul) costurilor cost control

- contabil formal audit of clerical accuracy /

arithmetic and procedural check

- financiar inland revenue inspection

- (ul) gestiunii management control

- inopinat unexpected inspection

- (ul) intermediar al conturilor interim audit

- (ul) inventarului physical check

- (ul) raportului de verificare report referencing

/ audit report review.

- (ul) stocurilor inventory control / stock control.

- tranzaciilor transaction audit.

A fi sub control to be under control

A controla o marf - to check up a commodity

Controlor extern external auditorCooperativ de credit credit union

A corespunde cu to tally withCorespondena conturilor

accounts correspondence.

Corespunztor - suitableCorporaie corporation

Contract : contract / agreement

- (ul) nu mai este condiionat de...

the agreement become unconditional to...

- de constituire founding treaties

- colectiv de munc - collective labour agreement /

collective bargaining agreement

- de mprumut loan agreement

- de nchiriere lease agreement

- de locaiune company lease agreement

- de munc - contract of employment

- de prestare de servicii service contract

- de transfer de aciuni share transfer agreement

Acest contract se supune dreptului romn

This agreement shall be governed by and costrued

in accordance with Romanian Law.

Coninutul transportului content of consignment

Convenabil - convenient

Convenie pentru evitarea dublei impuneri

double taxation convention

A convoca (o comisie) to convene (a commission)

Copie copy

Corectare - correction

Cost : - cost

- de achiziie aquisition cost

- de achiziie (la anume dat) historical cost

- de capital capital cost

- complet absorbtion cost

- al capitalului mprumutat lend capital cost

- de comercializare marketing cost

- direct direct cost

- direct al muncii direct labour cost

- direct al materialelor direct material cost

- de distribuie distribution cost

- estimat estimated cost

- de exploatare operating expenses /

running expenses / business expenditure

- fix fixed cost

- (uri) indirecte de munc - indirect labour cost

- (uri) indirecte de materiale

indirect material cost

- (uri) indirecte de producie

production overheads / manufacturing overheads

- de livrare delivery cost

- marginal marginal cost / incremental cost

- marginal descresctor

decreasing marginal cost

- (ul) materiilor prime consumate

cost of materials consumed

- mediu average cost

- mediu variabil average variable cost

- mediu ponderat weighted average cost.

- (uri) neincorporabile

exceptional non-recurring costs.

- normal de producie normal production cost.

- de oportunitate oportunity cost

- (uri) periodice recurrent costs / recurring costs

- de producie manufacturing cost/

production cost

- de producie plus marj - cost plus

- (ul) produciei stocate product cost

- (ul) produciei vndute cost of goods sold

- (uri) regresive regresive costs

- de revenire bugetar - budgeted cost

- de ruptur de stoc shortage cost

- de subactivitate (omaj) cost of idle capacity /

cost of idleness / unabsorbed overhead

- (uri) semivariabile semi-variable costs

- standard standard cost

- (uri) suplimentare supplementary costs /

extra costs.

- (uri) supraevaluate inflated costs.

- (uri) de transformare conversion costs.

- unitar unit cost

- (uri) variabile variable costs.A costa to cost

- ieftin to be cheap

- scump to be dear

Co valutar basket of currency

Cot - quota.

- de amortizare redemption quota

- de impozitare rate of taxation

- oficial - official quotation

- de profit share of profit

Cotare - quoting

Cotat la burs - publicly quoted/ publicly listed

Cotaie : quotation

- la burs - official listing

Cotor(de chitan) stub / counterfoil.

Crean : - debt / claim / accounts receivable /

receivables

- (e) clieni receivables /

trade accounts receivable

- exigibil - debt due

- incert - doubtful account

- irecuperabil - bad debt

- (e) strine foreign assets

Credit : credit / loan

- bancar bank credit

- comercial trade credit.

- consumator consumer credit

- de exploatare working capital credit /

working assets

- garantat secured credit / guaranted credit

- imobiliar construction credit

- de investiii capital investment loan

- ipotecar loan on mortage

- nerambursabil nonreimbursable credit

- de sudur - bridging finance / bridging loan.

- pe termen scurt short-term loan

- pentru nlturarea greutilor temporare

credit granted to remove temporary difficulties

- n trane installment credit

A credita to credit

Creditare crediting

- a taxelor vamale crediting of customs duties

Creditor lender / creditor.

Cretere : - increase / growth

- de capital capital increase

- progresiv - increment

- a valorii appreciationCresctor(n cretere) increasing / growingCriteriu criterion

Criz - crisis

- de durat - lasting crisis

- financiar - financial crisis

A determina o criz - to bring about a crisis

A iei din criz - to come out of a crisis

A trece printr-o criz - to go through a crisis

Cronic - chronic

A cumpra : to buy

- cu amnuntul to buy retail

- avantajos to buy cheap

- de prob - to buy retail

- n rate to buy on the instalment /

to buy on the hire-purchase system

- cu ridicata to buy wholesale

Cumprare : - purchase

- a bunurilor imobiliare purchase of real estate

- a bunurilor mobiliare

purchase of personal estate.

- n comision buying on commission

- pe credit credit purchase / term purchase

- a intreprinderii de ctre personal

management buy out (MBO).

- la termen buying for future delivery

Cumprtor buyer / assignee / customer.

- care pltete n numerar buyer who pays cash

A avea un cerc (numr mare) de cumprtori

to have a large number of customers

A avea puini cumprtori to have few customers

CUI Sole Registration Code

Cunotin - aquaitance

A aduce la cunotin -

to bring to somebodys notice

Cupon coupon

Curat la bord (naval) clean on board

Curs(valutar, al aciunii) : rate / course.

- al aciunilor price of shares

- al bursei exchange price

- (ul) cel mai sczut lowest price

- al evenimentelor course of events

- favorabil favourable rate

- forat forced exchange

- al hrtiilor de valoare

course of paper securities

- de inventar inventory rate

- liber free rein

- mediu average price

- de revenire al produselor

revenue course of the products

- de schimb rate of exchange

- de schimb (la data tranzaciei)

historical rate of exchange.

- de schimb la bursa neagr - black-market rate

- stabilit firm price

- unic only course

- al valutei rate of exchange of the currency

- variabil fluctuation of exchange

- (ul) zilei current market value / price of the day

cursul se menine constant prices are fir m

A calcula dup curs

to calculate at the rate of exchange

A ctiga (pierde) dup curs to win (lose) in the rate of exchange

la cel mai ridicat curs

at the highest rate of exchange

pierderi la curs losses from the difference in the rate of exchange

scdere treptat a cursului gradual decline pn the rate of exchange.

schimbarea cursului change in the rate of exchange

Umflarea cursului undue rise in the rate of exchange

A umfla n mod artificial cursul to rise price artificially.

urcarea cursului rise n the rate of exchange

A da curs unei chestiuni

to let a matter take its course

Curte de Apel Apellate Court

Curte de Conturi Audit Office

Curtier broker

Curtaj brokerage

Cu majoritate simpl - by simple majority

Cum este menionat mai jos as set forth below

Custodie lay-away.Cuvnt word

- de deschidere opening speech

- de nchidere closing speech

- de onoare word of honour

Cu alte cuvinte in other words

A-i clc cuvntul to break ones promise

A cere cuvntul to ask to speech

A crede pe cuvnt to take somebodys word for it

A lua cuvntul to take the floor

A-i retrage cuvntul to take back ones promise

Cuvntare speech

A ine o cuvntare to deliver a speech.

Dac este cazul if necessary / if need be /

if appropiate

Data date

- declarrii declaration date

- ncrcrii loading date

- nregistrrii date of record.

- limit - deadline

- scadenei maturity date

De la data de after date

Dare de seam : - statement

- contabil - accounting statement / report accounts

- comparativ - comparative statement

Datorie : financial debt / liability

- (ii) n afara exploatrii

accounts payable non trade

- bneasc - money debt

- (ii) fa de furnizori account payable

- (ii) fa de teri exter nal liabilities

- fiscal - tax liability

- ipotecar - mortage debt

- litigioas - litigious debt

- (ii) periodice pe termen scurt accruals

- (ii) pe termen lung long-term debt /

funded debt

- (ii) pe termen scurt current liabilities /

short-term liabilities.

- (ii) din exploatare(ctre clieni)

trade account payable

- de rang posterior (subordonat) -

subordinated liability.

- de stat public debt

Daun - loss

- material - damage

n dauna intereselor...

contrary to the interests of...Daune-interese - damages

De bun voie on a voluntary basis

De jure de iure

De principiu as a matter of a general principle

Debit debt

A debita to debit

- un cont to debit an account

Debitare - debiting

Debitor : debtor / borrower

- (i) solidari joint & several debtors.

Deblocare clearing

- a fondurilor to lease of founds

Decdere economic - economic decline

A duce la decdere to lead to decay

Se afl n stare de decdere

to be on the down grade

Decalaj economic - difference

Decizie : decision / resolution / sentence / ruling

Nu exist nici o decizie a unei instane i nici un comentariu n literatura de specialitate precum c...- There is no court ruling which and no legal scholar who clais that...

A declara n loc de jurmnt

to declare on lieu of an oath.Declaraie : testimony / declaration

- de aderare i de subscriere de aciuni -

declaration of accession and subscription of shares

- de dividende declaration of dividends /

dividend announcement.

- de export (import)

export (import) specification

- fiscal - tax return

- guvernamental - gover namental statement

- de impozit return of income

Decont detalied account

- de burs - securities trading statement

Decontare settlement

- pe credit s. on credit

- fr numerar settlement without cash

- interbancar - s. of accounts between banks

- pe baza soldurilor

s. of accounts on the basis of balance

- prin virament s. by transfer

Deducere : deduction

- de impozit - allowance

- retroactiv a unui deficit tax loss carry-back

- din vnzri sales deduction

Dedus deducted

Defalcare defalcation

Defect defect

Deficit deficit

- bancar bank deficit

- bugetar budgetary deficit

Deficitar defective / adverse

Definiie definition

Degrevare abatement

Delapidare embezzlement

Delapidator - embezzler

Delegare delegation

Delegat delegate

Delegaie (act sau misiune) delegation

A delibera to deliberateDelict offence

- civil civil offence

- comercial commercial offence

- penal penal offence

A delimita atribuiile to define the attributions

Denumire : - designation / name

- a mrfii denomination of goods

- a societii company name

Departament productiv production department

A depi (un credit) to exceed (a credit)

Depire a posibilitilor de cumprare

exceeding of buying potentialities

Dependen financiar - financial dependency

am fcut tot ceea ce depinde de noi

we have done our best

Deplasare travelling

A deposeda to dispossessDepozit (cldire) warehouse

- e(conturi) creditoare deposits

- (sum) rambursat returnable deposit

Depozitare - warehousing

Depreciere : depreciation

- accelerat - accelerated depreciationA depune to deposit

- bani la banc - to deposit money at a bank

- o cerere to file a motion / to file an application

- n cont to place to account

Depunere deposit

- cu ctiguri d. with prizes.

A derula un contract to execute a contract

Descoperit overdraft (pt.conturi)

A desemna to appoint

A desface to undo

- contractul to set aside the contract

Desfiinare abolition

A despgubi to indemnify

Despgubire compensation / indemnity/ damages

- de asigurare insurance indemnity

- pentru avarie average payment

- pentru daune indemnity for losses

- n numerar pecuniary compensation

- suplimentar - additional damages

A primi o despgubire to receive damages

Destinatar consignee

A deteriora to damage

Deteriorare - deterioration

Deintor al obligaiunii bondholder

A devaloriza to devalue

Devalorizare devoluation

Dever sales

Devize : - currency

- convertibile convertible currency

Deviz (calcul) estimate

- estimativ rough estimate

- de cheltuieli estimate of costs

A dezinvesti to dezinvest

Dezinvestire dezinvestment

Dezvoltare development

Diferen : - difference / variance / discrepance

- de curs difference in the rate of exchange

- (ne)favorabil - (un)favorable variance

- de inventar inventory difference /

stock difference

- de randament labour time variance

- de reevaluare revaluation reserve or surplus

- de valoare ntre intrrile i ieirile din stoc

stoc price discrepances.

Diluare dilution

...din care rezult fie...fie...- ...implies whether...or...

Director : - director

- adjunct deputy director

- executiv executive director

- financiar financial director

- general general director

Disciplin - discipline - de credite credits discipline

- financiar financial discipline

Discuie discussion

A supune discuiilor to submit for discussion

problema s-a discutat

the matter has been discussed.Disponibil available

Disponibiliti : - available funds /

funds available for payment.

- la banc - available funds in bank

- n numerar cash in hand

- n valut - available funds in currency

Dispoziie order

- de decontare fr numerar

order to settle by transfer

- de ncasare order to collect

- de plat - payment order

A avea la dispoziie to have available

A pune la dispoziie to put at (your) disposal

sunt la dispoziia Dvs I am at your service

Dispoziii provisions

A dispune to dispose

- de bani to have money at ones disposal

Distribuitor distributor / dealer

Distribuie ocult - hidden distribution

Diur n - dally allowance

Dividend : - dividend

- acumulativ accumulative dividend

- acumulat accumulated dividend

- cumulativ cumulative dividend /

cumulative preferred dividend

- interimar(provizoriu) interim dividend

- n numerar cash dividend

- prescris prescribed dividend

- prevzut forecast dividend

- statutar statutory dividend

Divizare spin-off / split-off / split-up

Dizolvare dissolution

Dobnd : - interest

- acumulat - accrued interest

- bancar - bank interest

- brut - gross interest

- compus - compound interest

- debitoare interest paid

- n perioada de construcie

interest in construction period

- simpl - ordinary interest / simple interest

- negativ - interest charge / negative interest.

Documente documents

- contabile anuale annual accounts

- contabile anuale consolidate

consolidated accounts /

consolidated financial statements

- contabile de sintez - financial statement

- contabile de sintez ajustate pentru consolidare

- financial statement adjusted for consolidation

purposes.

- contra acceptare documents against acceptance

- contra plat - documents against payment

- de ncrcare loading documents

- justificative vouchers

- de transport shipping documents.

Domeniu ambit

A aparine unui domeniu al...

to fall within ambit ofDonator - donor

Dorin - wish / desire

A corespunde dorinei to meet the wish

A-i exprima dorina to express a desire

n conformitate cu dorina Dvs

according to your wish

A satisface dorina clientului

to comply with the clients wish

Dosar file

A ataa la dosar to file

Dovad - evidence / proof

- material - palpable proof

- de netgduit undeniable proof

- a pagubei evidence of damagesA aduce dovezi to produce proofs

A dovedi to prove

Drept : - right / law / privelege

- de achiziie de aciuni de ctre salariai -

stock option plan

- administrativ Administrative Law

- de autor copyright.

- bancar banking privilege

- cambial Bill of exchange Law

- civil Civil Law

- comercial Trade Law

- de confiscare right to seizure

- de a face comer - right of carry on trade

- de control right of inspection

- financiar Financial Law

- de folosin - right to use

- de gaj - lien

- internaional International Law

- de nchiriere lease right

- de opiune right to option

- penal Criminal Law

- de patent right under the patent

- de preempiune preemtive right

- de proprietate asupra mrcii nregistrate

trademark right

- de participare al terilor

participation right of the third parties.

- preferenial preferential right

- de proprietate intelectual -

intellectual property right

- de rscumprare right of redemption

- de reziliere a contractului

right to cancel of contract

- de semntur - right to sign

- secundar derivative (secondary) legislation

- de semntur - authority to sign

- al statului de a emite moned -

state privilege to issue banknotes

A avea dreptul la despgubiri

to be entitled to damages

A avea dreptul de a ncasa

to have the right to levy

A-i exercita dreptul to exercise its rightA se folosi de dreptul de a ...

to avail oneself of right to...A leza dreptul cuiva

to eneroach upon somebodys right

A recunoate drepturile cuiva

to admit somebodys right

Dreptate justice

A avea dreptate to be right

A da dreptate to admit somebody to be at the right

Dubl impunere(impozitare) double taxation

Duplicat (copie) duplicate

Durat : - time / term

- economic de utilizare economic working life

- estimativ de via - estimed useful life

- tehnic de utilizare technical working life

- de via - service life / estimed life / life time.

Dup ndeplinirea tuturor condiiilor rezolutorii

After fulfillment of all precedent (above

mentioned) conditions.

.

Ecart : - variance

- al costurilor pe centre cost center variance

- al costului direct direct cost variance

Echilibrare balancing

- a bugetului balancing of the budget

Echilibru equilibrium / balance

- al balanei de pli

equilibrium of the balance of the payment.

- bugetar budgetary equilibrium

- al circulaiei bneti

balance of currency circulation

- (in)stabil (un)stable equilibrium

A menine echilibrul to mentain the balance

A-i pierde echilibrul to lose ones balance

A restabili echilibrul to restore the balance

Echitabil equitable

Echipament : - equipment

- de birou office equipment

Economie economy

Economii rezultate din volumul produciei

economies of scale

A economisi to save

- bani to save up money

Economisire - saving

Economist economist

A edifica to enlighten

Edificator - edifying

Efecte - de comer - commercial papers - (bancare) scontate bills discounted

- garantate guaranted securities

- de pltit notes payable

- de primit (de ncasat) netes receivable

- de prghie leverage

Efectiv effective

A efectua to effect / to carry out / to make

- controlul

to carry out(to effecte) the control

- pli to make payments

- o expertiz - to effect a survey

Efectuare effectuation / carrying

Eficien / eficient - efficiency

- a costului cost efficiency

A egala to equal

Egalitate equality

- deplin - full equality

A elabora to work out

Elasticitate : - elasticity

- a impozitului tax elasticity

- a cererii i ofertei

elasticity of supply and demand

Elementar elementary

Eliberarea unei facturi issue of an invoice

A eluda to evadeEludare - evasionA emite to issue

- o prere to express an opinion - o factur - to issue an invoiceEmisiune : - issue / issuance

- de aciuni stock issue / issuance of share

- de obligaiuni bond issue / public bond

- contra numerar issue against specie /

issue for cash.

- de aciuni gratuite scrip issue

Energie power

Enorm enormous

Enumera to enumerate

Enumerare enumeration

Enun - enunciation

A enuna to state

Epuizare : - depletion

- a stocurilor stock outage

Eroare : - error

Erorile i omisiunile sunt exceptate -

errors and omissions are excepted(E&OE)

A estima to estimate

Estimativ estimative

A ealona to spread out

Ealonare spreading out

Etalon : yardstick / standard

- cantitativ quantitative standard

Etap - stage

A etatiza to nationalize

Etatizare - nationalization

A evalua to state / to valuate / to apprize

Evaluare : - valuation / assesment /

appraisal / appraisment

- a activelor valuation of assets.

- pe baza veniturilor

earnings basis appraisal

- a bazei de impozitare - estimed assessment

- greit - misappraisment

- a riscurilor de credit

credit status investigation

- innd cont de gradul de uzur -

app. taking wear and tear into account

- sub valuare appraisment below valueEvaluat (la) appraised (at)

Evaziv - evasive

Evaziune : - evasion

- fiscal - tax evasion

- valutar - currency evasion.

Eveniment : - event

- posterior nchiderii bilanului -

post balance sheet event / subsequent event.

Eventual possible

Eventualitate possibility

Evident obvious

Eviden(a actelor) record

- bneasc (valoric) cash statement

- a corespondenei correspondence files

- a economiei naionale

survey of the national econimy

- a executrii bugetului

statement of the fulfilment of budget

- a impozitelor taxation record

A pune n eviden - to show off

A scoate n eviden - to point to / to evidence

A ine evidena... - to keep a record of...

A ine n eviden - to keep on the files

A evidenia to evidence / to distinguish

A evita to avoid

- o nenelegere to avoid a misunderstanding

Evitare : - avoidance

- a dublei impuneri internaionale -

international double tax avoidance.

A evolua to evolve

Evoluare evolution

Evolutiv evolutive

Exact accurate

A exagera to exaggerate

A examina to examineExcedent surplus / excess

- bugetar budgetary surplus

Excedentar in excess

Exces de capital overcapitalisation

Executare silit - execution debt enforcement

Exerciiu financiar accounting period

A excepta to except

Excepie exemption

Exces excess

Excesiv excessive

A exclude to exclude

Excludere exclusion

A executa to carry out

Executant executant

Executare carrying out

- a comenzii carrying out of order

- a contractului fulfilment of contract

- forat (juridic) enforcement

Executiv executive

Execuie-manual - hand-made

Exemplar copy

- gratuit free copy

In dou exemplare in duplicate

A exemplifica to exemply

Exemplificare exemplification

Exemplu example

De exemplu for example

A da ca exemplu to quote as a case of pointA exercita to exercise

- un drept to exercise a right

- o funcie to act in a certain capacity

- influen - to exerct influence

Exerciiu exercise

- financiar financial year

n exerciiul funciunii in the exercise of ones duty

Exigent exacting

Exigen - exactingness / exigency

Exigibil due

Existent existing

A exonera to exonerate

- de rspundere to relieve from liability

cazurile care exonereaz de rspundere

the cases relieving from liability

Exonerare exoneration

Exorbitant - exorbitant

A expedia to dispatch / to forward

- avizul to send the advice

- comanda to ship the order

- mrfuri to forward goods

- o scrisoare to send off a letter /

to post a letter

- prin pot - to send by post

Expediere dispatch

Expeditor shipper / sender

- al scrisorii sender of letter

- al mrfii consigner / shipper / forwarder

Expert expert withess

Expert contabil auditor /

certified public accountant.

Expertiz - survey

- contabil - audit

Expirare expiry

Expirat - expired

Explicaie narrative

Exploatare exploitation

- comun - joint exploitation

- a cilor ferate working of the railway

dare n exploatare putting into operation

mijloace de exploatare

means of exploitation

mod de exploatare manner of exploitation

reguli de exploatare rules of exploitation

A fi n exploatare to be in operation

A extinde to extend

Extindere extension

Extrabugetar outside of budget

Extraordinar extraordinary

Extras excerpt

- de bilan - summarized balance sheet

- de cont bank statement /

statement of account.

- din registrul companiilor

registry exerpt

A exclude to bar.

ECU unitate monetar european, scriptic

pn n 2001 inclusiv..

EURO unitate monetar european (cash),

ncepnd cu 2002.

.

A face - cassa to cash up

- o factur - tomake out an invoice

facilitate de cass overdraft facilities

Factor factor

Factur : - invoice / bill

- de achiziie purchase invoice

- consular - consular invoice

- dataliat - itemized invoice

- original - original invoice

- proforma proforma invoice.

- specific - itemized invoice

conform facturii alturate

as per enclosed invoice

la prezentarea facturii

on tendering the invoiceA legaliza o factur - to legalize an invoice

A prezenta o factur - to hand an invoice

Factorizare : factoring

- de datorii debt factoring.

Facultate University

Facultativ - optional

Falit bankrupt

Faliment bankruptcy.

- fraudulos fraudulent bankruptcy

A da faliment to go bankrupt

A declara faliment

to file ones petition of bankrupt

Falit - bankrupt

Fals forgery

- n acte publice forgery in public documents

A face un fals to commit forgery

A falsifica to forge

Falsificare forging

Falsificat forged

Falsificator forger

Produs falsificat adulterated product

Favoare favour

n favoarea noastr in our favour

sold n favoarea Dvs sold in your favour

A cere cuiva o favoare to ask a favour of someone

Favorabil favourable

A profita de o ocazie favorabil -

to make use of a favourable occasion

A favoriza - to favour

- comerul to promote trade

Favorizare favouring

Fr - without

- angajament din partea noastr -

without any liability on our part

- dat - undated

- mijloace without means

- numerar cashless / by transfer.

- semntur - signature missing

- valoare valueless / worthless

Fel kind / manner

- al mrfii kind of goods

- al transportului manner of transportation

A feri to protect

Ferm firm

Ofert ferm - firm offer

FIBOR Frankfurt Interbank Offered Rate.

Fictiv fictitious

A figura to appear

- n registre to appear in the books

Fil - sheet of paper

Filial : - subsidiary company / branch office

- bancar - branch banking

- n strintate subsidiary fron abroad.

Fin fine

Final final

Financiar financial

activitate financiar financial activity

ajutor financiar financial assistance

an financiar financiar year

balan financiar financial balance

cercuri financiare financial circles

criz financiar financial crisis

disciplin financiar financial discipline

mprumut financiar financial loan

msuri financiare financial measures

obligaie financiar financial liability

operaii financiare financial operations

plan financiar financial plan

politic financiar financial policy

situaie financiar financial position

A finana to finance

Finane finance

Finanare : - financing

- bugetar - budgetary financing

- continu - steady financing

- prin fonduri proprii proprietorial financing

- sub form de credit

financing in the form of credit

- a stocurilor inventory financing.

Finanat financed

Finit - finished

Firm : - company

- asociat - associated company

- complet afiliat - wholly-owned subsidiary

- particular - private company

- personal - one-man business.

Fisc board of inland revenue.

Fiscal fiscal / revenue

Fi - card

- de container bin / card docket

- de control control card

- de eviden - register card

- de expediie forwarding card

- de lucru work order

- de material materials card

- tehnic - technical card

Fiier card-index

A fixa to fix

- condiii to stipulate the terms

- data - to fix the date

- preul to fix the price

- termenul to appoint the time(term)

Fixarea preului funcie de costul marginal

marginal cost pricing

A fluctua to fluctuate

Fluctuaie range / fluctuation

- a cursului fluctuation of the rate of exchange

- (ii) ale conjuncturii cyclical fluctuations

- (ii ) monetare fluctuations of currency

- a preului fluctuation of the price

- (ii) sezoniere seasonal fluctuation

dup fluctuaii repetate

after repeated fluctuations

Flux : - flow

- brut de numerar gross cash flow.

- negativ de numerar negative cash flow

- net net cash flow

- net de capital net capital flow.

Fil (formular) de declaraie privind veniturile

income tax form

Foaie sheet

- de drum free pass

- de expediie waybill

- de nsoire accompanying document

- volant - leaflet

Folio folio

Folos / folosin - use

A folosi to use

- capitalul to use the capital

- creditele investite to use invested credits

- mijloacele bneti to use the funds

- n mod eficient to use efficiently

- resurse financiare to use financial resources

- resursele materiale to use material resources

- rezervele inter ne to use the internal reserves

- pe scar larg - to use on a large scale

- toate mijloacele to use every possible means

n folosul nostru in our benefit

A da n folosin - to make available

Fond : fund / stock

- de acumulare accumulation fund

- de amortizare sinking fund

- de asigurare insurance fund

- (uri) bneti monetary funds

- blocat blocked fund

- (uri) circulante circulating funds

- comun de plasament investment fund

- de devize stock of foreign currency

- directorial management fund

- (uri) fixe fixed funds

- (uri) fixe de cass - imprest system

- de investiii investment fund

- de mrfuri stock of goods

- mutual unit trust / mutual fund

- de participare participation fund

- de pensii Pension Fund

- propriu equity funds / own fund /

capital resources / proprietorship.

- de rulment current assets/ working capital /

circulating capital / fluating capital

- net de rulment net current assets.

- de salarii wages fund

- statutar statutory fund

- (uri) ale terilor deposits and borrowed funds.

Fondator founder

For body / authority

foruri superioare a higher authority

A forma to form

- o comisie to make up a committee

- personal to train personnel

Formal formal

Form - form

- bneasc - form of money

- de conducere form of management

- de economie type of economy

- de proprietate type of property /

type of ownership

- de salarizare manner of remuneration

n form corespunztoare in suitable manner

n form legal in legal form

n form scris in writing

Formula de compromis formula for compromise

Formular : for m

- de vot prin procur - proxi form.

Fraciune de aciune share bonus

Fracionarea aciunilor split up / stock split

Franco freeFraud : - fraud / embezzlement.

- fiscal - tax avoidance

Funcionar clerk

Funciune function

A intra n funcie to be commissioned

A pune n funcie to put into operation

Funciune function

In exerciiul funciunii in the exercise of ones dutyFundaie foundation

Furnituri supplies

Furnizori : - suppliers

- de date data providers.

A fuziona to amalgamate

Fuziune : - amalgamation / merger

- de conglomerat conglomerate merger

- care trebuie notificat -

merger requiring a post-merger notification.

.

Gaj pledge

A garanta to warant / to grantGarantat secured / guarantedGaranie : security / guarantee / bond

- de asigurare underwriting guarantee

- a asiguratorului underwriters guarantee

- bancar - bank guarantee

- bancar de participare la licitaie bid bond

- bancar de bun execuie performance bond

- bancar de plat a avansului

advance payment guarantee

- bneasc - security

- a calitii guarantee of quality

- de fidelitate fidelity guarantee.

- de solvabilitate guarantee of solvency

pe garania noastr on our responsability

fr garanie without guarantee

A acorda o garanie to give a guarantee

A lua asupra sa garania to assume responsability

(A fi) gata to be ready

- de expediere ready for dispatch

- de ncrcare ready for shipment

- de recepionare to be taken delivery of...

- pentru prob - ready to be tested

Gestiune : management

- a creditelor credit management

- financiar - business finance /

financial administration /

financial management.

- fiscal - tax planning

- frauduloas - embezzlement administration

- greit - mismanagement

- a lichiditilor cash management

- de patrimoniu patrimony administration.

Gestionar administrator

Ghieu - wicket

- unic de colectare a taxelor

all-in-one desk collection

A plti la ghieu to pay over the counter

Gir endorsement

- n alb blank endorsement

- parial partial endorsement

- total endorsement in full

A gira to endorse - o cambie - to endorse a bill

Girant endorser

Girat - endorsed

Grad : - degree

- de solvabilitate credit rating /

credit worthiness

- de uzur fizic estimat

estimed degree of physical wear & tear.

Greal - mistake

- de calcul miscalculation

- de fond fundamental mistake

din greal by mistake

A comite o greal - to make a mistake

A rectifica o greal - to correct a mistake

A grei calculul to miscalculate

Greutate : - weight

- brut - gross weight

- net - net weight

Gril salarial - incremental scale

Grup : - group

- de firme group of companies / consortium

- fiscal tax group.

.

Hrtie : - paper

- timbrat - stamped paper

Holding holding / parent company

Hotrre : award / resolution

- a asociailor shareholders resolution..

Ieiri : - output

- de trezorerie - outlay

- din casierie cash payment / disboursement

Imobilizare / imobilizri :

fixed assets / immobilization

- amortizabile depreciable assets

- (ne)corporale (in)tangible assets

- n curs fixed assets under construction.

- financiare investment assets.

- fizice plant & equipment

- a mijloacelor locking up of funds

Import import.

Impozit : - tax.

- anticipat (la surs) withholding tax

- pe capital tax on capital / wealth tax

- pe cifra de afaceri tur nover tax

- cedular cedullar tax

- direct direct tax

- pe circulaia mrfurilor sales tax

- pe cifra de afaceri turnover tax

- contigentat divided tax

- (in)direct (in) direct tax

- fix fixed tax

- funciar real estate tax / property tax/ land tax

- indirect indirect tax

- n natur - tax in kind

- local rates

- pe operaii comerciale

tax on commercial transaction.

- pe profit corporate income tax /

corporation tax.

- pe profit acumulat accumulated profit tax

- progresiv graduated tax

- pe spectacole entertainment tax

- la surs - pay as you ear n /

paye tax deduction at source

- pe teren land tax.

- pe transport tax on transport.

- pe venit (de pltit) income tax (payable)

- pe venituri din valorile imobiliare

tax on distributions.

- pe venituri din comer i industrie -

tax on incomes derived from trade and

manufacture.

Impozite, taxe i vrsminte asimilate

tax expenses

Impozitare : - assessment / taxation.

- direct - direct taxation.

- progresiv - progressive taxation /

graduated taxation.

scutit de impozit tax free

Impunere taxation / assessment

A imputa to charge

Imputaie charge

Inacceptabil - unacceptable

Inactiv idle

Incapacitate de munc - inability to work /

disability / work incapacity.

Incasso (ncasare) : - collection.

- documentar documentary collection

- simplu clean collectionA include n...- to include in...

Inclusiv inclusive.

Indemnizaie allowance / daily allowance (DSA)

Indescifrabil illegible

Index - index

Indice : index / indicator

- de preuri price index.

Indicator : - indicator

- de lichiditate liquidity indicator.

- de profitabilitate profitability indicator

Indisponibil unavailable

Indivizibil - indivisible

Industria de servicii tertiary industry /

service industry.

Ineficace ineffective

Ineficacitate - ineffectivness

Inefectiv null and void.

Inegal unequal

Inegalitate inequality

Inevitabil inevitable

Inexact inaccurate

Inexactitate inaccuracy

Inexistent non existent

Inexplicabil unaccountable

A infirma to invalidate

Infirmare -invalidation

Inflaie : - inflation

- progresiv - creeping inflation.

Inflaionist inflationary

Influent influently

A influena to influence

- calitatea to affect quality

- preul to affect the price

- piaa to influence market

Informaii obligatorii disclosure requirements

Injust unjust

Inopinat unexpected

Inoportun - unopportune

Insolvabil insolvent

Insolvabilitate - insolvency

Inspectare - inspection

- a registrelor examination of the book

Instabil unsteady

Instabilitate instability

- a preurilor fluctuation of price

Instalaii installations / plants / facilities

Instan de judecat competent -

court of competent jurisdiction

Institut financiar financial institution

Instituie bancar (de credit) credit institution

Instructaj briefing

Instruciuni instructions

- de ncrcare loading instructions

conform instruciunilor instructions as directed

A contraveni instruciunilor

to act contrary to instructions

Insucces - failure

Insuficiena capitalului under-capitalizationIntegrare : - integration

- direct - single-tier consolidation /

one-stage consolidation

- global - full consolidation

Intenie intendInterdicie prohibition

Interes interest

- comun common interest

- legitim legitimate interest

- reciproc mutual interest

ciocnirea intereselor clash of interests

n dauna intereselor...

contrary to the interests of...n propriul lor interes in their own interestinteresele noastre coincid our interests coincide

A apra interesele to protect the interests

Intermediar jobber

A interpreta to interpret

- greit to misinterpret

A intra to enter

- n legtur - to get in touch

- n obligaiile cuiva to devolve on somebody

- n vigoare to come into force /

to enter into effect / to become effective

Intransigent - intransigent

Intrare : - input / entry

- n casierie cash collection / cash input

- pe debit debt entry

- n vigoare enforcement

Intreprindere cu activitate normal -

going concer n.

Intreprindere personal -

sole (single) proprietorship.

Introducere la burs - go public

A introduce pe pia - to launch on the market

Inventar : - inventory

- material physical inventory

- permanent continuous inventory /

perpetual inventory.

- al stocurilor stock taking.

(A face) inventarul to take stock of...

Investigaie investigation

Investiie : - investment / incestment good.

- activ - active investment

- brut - gross investment

- de capital capital investment

- n capital fix fixed investment

- (ii) interconectate (ncruciate)

interlocking investments

- n mijloace fixe real investment

- net - net investment.

Investitor instituional institutional buyer /

institutional investor.

Involuntar - involuntary

Ipotec - mortage.

Ipotecare hypotecation

Irealizabil unattainable

Ireconciliabil - irreconciliableIrecuperabil uncollectible.

Iremediabil irreparable

Ireproabil irreproachable

Irevocabil irrevocable

A irosi to waste

- fondurile to squander the funds

A iscli to sign

Isclire signing

Isclit - signed

Isclitur - signature

A (se) ivi to appear

Ivire appearance

- a unei dificulti cropping up of a difficulty

- a unui caz de For Major -

occurance of Force Majeure

.

A mbina to combine

Imbuntire improvement

A mpiedeca to prevent (from...)

mprejurare circumstance

- a cauzei the circumstance of case

- favorabil - favourable opportunity

- independent de voina noastr -

circumstance beyond our control

ca urmare a unor mprejurri neprevzute on account of unexpected circumstances

cnd mprejurrile cer aceasta

as occasion requires

concurs de mprejurri

concourse of circumstances

dup mprejurri as the case may require

n aceste mprejurri in this instance

n funcie de mprejurri

depending on circumstances

n mprejurrile actuale

under the present circumstances

n mprejurrile date

in the given circumstancesmprumut : borrowing / loan

- bancar bank loan

- bnesc cash loan

- brut gross borrowing

- cu dobnd de... - ...% loan

- fr dobnd - loan without interest

- fr termen termless loan

- financiar financial loan

- forat forced loan - garantat secured loan

- intern inter nal loan

- interstatal interstate loan

- n natur - loan in kind

- obligatoriu (prin emiterea de aciuni)

bond loan / debenture loan..

- pe baz de cambie loan on bill of exchange

- pe termen lung/scurt long/short term loan

- prin emisiune de obligaiuni debenture loan

- pentru acoperirea cheltuielilor de producie

loan to cover working expenses

- rennoit renewed loan

- restant unredeemed loan

A mprumuta to borrow

- de la cineva to borrow from... - pe cineva to lend to...acordarea unui mprumut granting of a loan

amortizarea unui mprumut

redemption of a loan

lansarea unui mprumut floating of a loan

A face un mprumut to contract a loan

A subscrie la un mprumut to subscribe to a loanmprumutat (persoan) borrower / debtor

A mpuernici to empower

- un delegat to depute a mandatory

- un reprezentant to depute a representativemputernicit authorized agent / empowered

mputernicire - power - de a lua mprumuturi borrowing powers

- nelimitat - unlimited powers

sunt mputernicit de societatea noastr de a ncheia i semna Contractul I am authorized by our company to conclude and to sign the Contract.

A nainta to advance

- o cerere to file an application

- un document to submit a document

- o reclamaie to lodge a claim

n afara bursei over-the-counter

n baza... - by virtue of.../ based on...A ncasa to collect / to encash

- beneficii to collect profits

- bonificaii to collect allowances

- un cec to encah a cheque

- cheltuieli de judecat - to callect law costs

- costul transportului

to collect the cost of carriage

- despgubiri to collect damages

- impozite to collect taxes

- suma cuvenit - to collect the amount due

- valoarea mrfii to collect the cost of the goods

ncasare cash collection

la ncasare for collection

sub rezerva ncasrii subject to collection

ncasat collected

de ncasat to be collectedA nclca to infrige

- angajamentul to break a commitment

- clauzele contractuale

to infrige the clauses of Contract

- un Contract to infrige a Contract

- convenia to violate the convention

- drepturile to encroach upon someones rights

- interesele to go against someones interests

- legea to violate the law

- obligaiile contractuale to fail to meet ones

obligations under the Contract

- un tratat to violate a treaty

nclcare infrigement

ncrcare loading

n cele ce urmeaz - herein below

A ncepe to begin

- derularea Contractului

to begin carrying out the Contract

- executarea Comenzii to begin filling the Order

ncepnd de la data de... as from...A nceta to cease - executarea Contractului

to suspend execution of the Contract.

- activitatea to cease the activity

A ncheia un (contract, acord) - to conclude a...A nchide to close

- contul to close the account

nchidere closing

ora de nchidere closing timeA nchiria to rent / to let

- cuiva o cldire to let a building to someone

- de la cineva o cldire to rent a b. from someonencredere - confidenceA ndeplini to carry out

- condiiile prevzute

to observe the condition stated

- Contractul to carry out the Contract

- norma to fulfill the norm

- obligaiile contractuale

to fulfill ones obligations under the ContractA fi n ntrziere to be in default

n msura n care dispoziii obligatorii ale acestui Contract nu prevd altfel... Unless mandatory provisions of this Contract provide otherwise

n mod echitabil - resonably

n natur - in kind

n numerar for cash

n orice caz- in any case

n orice eventualitate in any event

n sarcina Dvs in your charge

n special especially / in particular /

including without limitation.

n stoc on hand

nainte de achiziie pre-acquisition

i datorez iou

nceputul anului comercial

commencement of the business year

ncetare : - dissolution

- a plilor(juridic) suspension of payment

- de comun acord

termination by mutual agreement

- a relaiei de angajare dintr-un motiv

important-

termination of employment for good reason

ncheiat ntre...- concluded between.../

entered into by and between...

nchidere : - closing

- a unui cont closing an account

- a exerciiului financiar

year end closing(closure)

A nchiria to rent

nchiriere : - lend

- de mijloace fixe rental of fixed assets.

ncorporare de rezerve reserves incorporation

ndatorare indebtedness

- total - liabilities to outsidersA ndeplini un (o)...- to fulfill a...ndeplinire performance

A nfiina to substantiatenfiinarea societii incorporation

A nregistra to register

- un act to enter a document

- intrri / ieiri de fonduri

to enter cash receipts / payments

- o operaie comercial -

to enter a trade transactionnregistrare : - registration(de acte) /

incorporation (de bunuri)

- contabil - accounting entry

- repetat - double-posting / duplicating entry.

- de regularizare adjusting entry / adjustment

nscris writ

A nsuma to totalA-i nsui to appropiate

- bunuri materiale to appropia