Acord= Agreement;

Actionar= Shareholder;

Actiune= Share;

Activ= Asset;

Activ net corectat= Corrected Net Assets;

Active curente= Current assets;

Active imobilizate= Non current assets;

Activitati curente= Ordinary activities;

Activitati de exploatare= Operating activities;

Ajustare= Adjustment;

Amana, a ceda= Defer;

Amortizare= Amortization pentru imobilizari necorporale si Depreciation pentru imobilizari corporale;

Analiza fundamentala= Fundamental analysis;

Anuitate= Annuity;

Anulare= Canceling;

Aport= Contribution;

Arie de distributie= Distribution Area;

Asociat, a se asocia= Associates;

Autofinantare=Self financing;

Balanta de verificare= Trial balance;

Banca de investitii= Investment Banker;

Baza de impozitare a unui activ sau obligatii= Tax base of an asset or liability;

Beneficii economice= Economic benefits;

Bilant= Balance sheet;

Bilant consolidat= Consolidated Balance sheet;

Bilant falsificat= Cooked balances;

Bilet la ordin= Promissory Note;

Buget= Budget;

Cadru general= Framework;

Capital social= Share capital;

Capital de lucru brut= Working capital;

Capital de lucru net= Net Working capital;

Capitalizare totala= Total Capitalization;

Capitaluri proprii= Shareholders' equity;

Casa= Petty cash;

Casare= Cassation;

Castig= Gain;

Castigul dividendului= Dividend Yield;

Castig din detinerea de active= Holding gains;

Castiguri din diferente de curs valutar=Foreign exchange gain;

Castiguri inainte de dobanzi si taxe= Earnings before interest and taxes (EBIT);

Cec compensat= Cleared cheque;

Cec la purtator= Bearer cheque;

Cedare= Disposal;

Cerere= Demand;

Cesionar= Assignee;

Cesiune= Assignment;

Cheltuiala cu impozitul pe profit= Tax expense;

Cheltuieli cu dobanzile= Interest expenses;

Cheltuieli de cercetare si dezvoltare= Research and development costs;

Cheltuieli de exploatare= Operating costs;

Cheltuieli de personal= Personnel expenses;

Cheltuieli fixe= Fixed expenses;

Cheltuieli variabile= Variable expenses;

Chitanta de datorie= Due Bill;

Cifra de afaceri= Turnover;

Combinari de intreprinderi= Business combination;

Evaluare= Measurement;

Comision= Commission;

Companie cu capital de risc= Venture Capital Company;

Compensa= Set-off;

Compensare= Offsetting;

Comun= Common;

Conceptul conectarii costurilor la venituri= Matching of cost with revenues;

Concesionare= Concession arrangement;

Conditii ale platii amanate= Deferred payment terms;

Consolidare= Consolidation;

Consultant financiar= Financial Advisor;

Cont= Account;

Cont de compensare= Clearing Account;

Cont general= General Account;

Cont inghetat= Frozen Account;

Contabil= Accountant;

Contabilitate de angajamente= Accruals basis of accounting;

Contabilitate de casa= Cash accounting;

Continuitatea activitatii= Going concern;

Contractul cost-plus= Cost-plus contract;

Contravaloarea cedarii= Disposal consideration;

Contul de profit si pierdere= Income statement;

Conturi blocate= Booked balances;

Cost curent= Current cost;

Cost de achizitie= Cost of purchase;

Cost istoric= Historical cost;

Costul bunurilor vandute= Cost of goods sold;

Costul fortei de munca= Labour cost;

Costul stocurilor= Cost of inventories;

Costul unei achizitii= Cost of an acquisition;

Costul vanzarilor= Cost of sales;

Costuri absorbite= Absorbed cost;

Costuri aferente iesirilor= Cost of disposal;

Costuri de vanzare= Selling costs;

Costuri fixe= Fixed cost;

Costuri marginale= Marginal cost;

Costuri operationale= Operating expense;

Costuri si venituri= Costs and revenues;

Costuri variabile= Variable cost;

Costurile indatorarii= Borrowing costs;

Creante= Receivables;

Creante clienti= Account Receivable;

Creante comerciale= Trade receivables;

Creante pe termen lung= Long term receivables;

Creante privind impozitul amanat= Deferred tax asset;

Crestere economica= Economic growth;

Criterii de recunoastere= Recognition criteria;

Cupon (la obligatiune)= Coupon;

Curent, pe termen scurt= Current;

Cursul de inchidere= Closing rate;

Data bilantului=Balance sheet date;

Data exercitarii= Exercise Date;

Data expirarii= Expiration Date;

Data inregistrarii= Date of Record;

Data intrarii in vigoare= Effective date;

Data raportarii= Reporting date;

Datorie in obligatiuni= Bonded Debt;

Datoriepe termen scurt= Short term debt;

Datorie pe tremen lung= Long term debt;

Datorii= Liabilities;

Datorii bancare= Notes Payable Bank;

Datorii curente= Current liabilities;

Datorii fiscale= Tax Payable;

Datorii la furnizori pe termen lung= Long term liabilities;

Datorii la stat= Tax Due;

Datorii pe termen lung= Non current liabilities;

Datorii privind impozitul amanat= Deferred tax liabilities;

Declaratia oficiala= Official Statement;

Decontare= Clearance;

Depreciere= Impairment;

Diferenta temporara= Temporary difference;

Diferente temporale= Timing differences;

Discont= Discount;

Dividende= Dividends;

Dividende de plata= Dividend Payout;

Divizarea actiunilor= Share split;

Dobanda= Interest;

Dobanda acumulata= Accrued Interest;

Dobanda compusa= Compound Interest;

Drept de subscriere= Subscription Right;

Durata de incasare a creantelor= Days Sales Outstanding;

Echivalente de numerar= Cash equivalents;

Efect de comert= Paper;

Element= Item;

Elemente bilantiere= On balance sheet items;

Elemente extrabilantiere= Off-balance-sheet items;

Elemente extraordinare= Extraordinary items;

Emisiune= Issue;

Emisiune de obligatiuni= Bond Issue;

Emitent= Issuer;

Erori fundamentale= Fundamental errors;

Estimare contabila= Accounting estimate;

Evaluare imobiliara= Real Estate Appraisal;

Evaluat in mod credibil= Measured reliably;

Evaziune fiscala= Tax evasion;

Extras= Excerpt;

Extras de bilant= Summarized balance-sheet;

Extras de cont= Account Statement;

Falit= Bankrupt;

Filiala= Subsidiary;

Finantare pe credit= Debt financing;

Fluxuri de numerar= Cash flows;

Fond comercial (pozitiv)= Goodwill;

Fond comercial negativ= Negative goodwill;

Fond de rulment brut (total)= Working capital;

Fond de rulment net= Net Working capital;

Forta de munca= Labour force;

Franciza= Franchise;

Fuziune= Merger;

Garantie= Collateral;

Greva= Strike;

Identificarea activelor si obligatiilor= Identification of assets and liabilities;

Iesiri de numerar= Cash outflow;

Imagine fidela/ prezentare fidela= True and fair view/fair presentation;

Imaterial, intangibil= Intangible;

Imobiliar, fiduciar= Real;

Impozit pe profit= Tax on income;

Impozit real= Real tax;

Impozite amanate= Deferred taxes;

Imprumut= Loan;

Imprumut imobiliar= Mortgage;

Imprumuturi nerambursabile= Forgivable loans;

Imprumuturi pe termen lung si solduri bancare creditoare= Long term borrowings;

Imprumuturi pe termen scurt si solduri bancare creditoare= Short term borrowings;

Impune, a stabili un impozit= Assess;

Incasare, crestere= Increase;

Incasari= Proceeds;

Incasari in numerar= Cash proceeds;

Inchidere de conturi= Strike a balance;

Indemnizatie= Allowance;

Indexare= Pegging;

Indice de piata= Market Index;

Inflatie= Inflation;

Instrument de credit= Debt Instrument;

Interes in asocieri in participatie= Interest in joint ventures;

Intrari de numerar= Cash inflow;

Intreprindere= Enterprise;

Inventar, stoc= Inventory;

Investitie= Investment;

Investitii curente= Current investments;

Ipoteca generala= Blanket mortgage;

Ipotecare= Hypothecation;

La cost (inregistrare la...)= At cost;

La maturitate (incasare la...)= Maturities;

Leasing financiar= Finance lease;

Lesing= Lease;

Lichidare= Liquidation;

Lichidare cash= Cash settlement;

Lichiditate= Liquidity;

Lichiditatea curenta= Quick Ratio;

Lichiditatea generala (globala)= Current Ratio;

Linie de credit= Line of Credit;

Livrare esalonata= Staggered delivery;

Marja= Margin;

Marja bruta= Gross margin;

Materii prime= Raw material;

Metoda cost-plus= Cost-plus method;

Metoda costului= Cost method;

Metoda FIFO= FIFO formula;

Metoda gradului de finalizare= Percentage of completion method;

Metoda LIFO= LIFO formula;

Metoda punerii in echivalenta= Equity method;

Modificari ale pozitiei financiare= Changes in financial position;

Moneda de raportare= Reporting currency;

Neplata unei datorii=Default;

Nesemnificativ= Immaterial;

Numar de zile ale perioadei de incasare= Collection days;

Numerar= Cash;

Numerar in casierie= Cash on hand;

Obligatie= Obligation;

Obligatie fiscala= Tax liability;

Obligatii comerciale= Trade liabilities;

Obligatii la furnizori= Account Payable;

Obligatiune= Bond;

Obtinere de profituri= Profit Taking;

Operatiune, operational, functionare= Operation;

Operatiuni de piata deschisa= Open Market Operation;

Oportunitate= Timeliness;

Ordin, comanda= Order;

Parteneriat= Partnership;

Pasiv total= Liabilities and Net Worth;

Performanta= Performance;

Perioada contabila= Accounting period;

Perioada de raportare= Reporting period;

Piata de licitatie= Auction Marketplace;

Piata de negociere= Negotiated Marketplace;

Piata monetara= Money Market;

Piata normala= Normal Market;

Piata secundara= Aftermarket

Plasament direct= Direct placement;

Plata amanata= Deferred payment;

Plata in numerar= Cash payment;

Plata, scadere= Decrease;

Plati= Payments;

Plati restante= Back payments;

Politici contabile= Accounting policies;

Portofoliu= Portfolio;

Pozitia financiara= Financial position;

Prag de semnificatie= Materiality;

Pret= Price;

Pretul net= Net Price;

Pretul pietei= Market Price;

Prevalenta economicului asupra juridicului= Substance over form;

Prezentare= Presentation;

Prezentare fidela= Fair presentation;

Prezentarea informatiilor= Disclosure;

Prima= Premium;

Prime de capital= Share premium;

Privatizare= Going private;

Produse finite= Finished goods;

Produse in curs de fabricatie= Work in progress;

Produse structurate= Structured Products;

Profit contabil= Accounting profit;

Profit din exploatare= Operating profit;

Profit impozabil= Taxable profit;

Profitul brut= Gross Profit;

Prognoza economica= Business forecasting;

Proprietate individuala= Individual Proprietorship;

Proprietate unica= Proprietorship Individual;

Prospect= Prospectus;

Provizion= Provision;

Prudenta= Prudence;

Public(a), a deveni publica= Going Public;

Putere de cumparare= Buying Power;

Rambursare in avans= Advance Refunding;

Randament= Yield;

Randamentul curent= Current Yield;

Randamentul pana la scadenta= Yield to Maturity;

Raport anual= Annual Report;

Raportare financiara= Financial reporting;

Raportarea pe baza valorilor nete= Reporting on a net basis;

Raportul cost - beneficiu= Balance between benefit and cost;

Raportul pret/castig= Price Per Earnings Ratio;

Raportul valoare de piata/valoare contabila= Market to Book Ratio;

Rascumparare= Redemption;

Raspundere limitata= Limited Liability;

Rata capitalizarii= Capitalization Ratio;

Rata de crestere= Growth Rate;

Rata de rentabilitate a activelor totale (ROA)= Return on Assets (ROA);

Rata de rotatie a activelor= Assets Turnover Ratio;

Rata de rotatie a creantelor= Accounts Receivable Turnover Ratio;

Rata de rotatie a stocurilor= Inventory Turnover Ratio;

Rata de schimb= Exchange Rate;

Reconciliere= Reconciliation;

Recunoastere= Recognition;

Reducere initiala= Initial Allowance;

Reduceri= Deductions;

Reduceri pentrucreante incerte= Doubtful debts allowances on receivables;

Reduceri pentru deprecierea stocurilor= Obsolescence allowances on inventories;

Reluarea elementelor= Reversal of items;

Rentabilitatea investitiilor= Return on investments;

Rentabilitatea financiara a capitalului propriu (ROE)= Return on Equity (ROE);

Reportarea pierderii fiscale= Tax loss carry forward;

Reportarea pierderilor fiscale neutilizate= Carrying forward unutilized tax losses;

Reprezentare fidela= Faithful representation;

Responsabil de cont= Account Executive;

Retine= Retain;

Retragere= Backing Away;

Retratare= Restatement;

Rezerva= Reserve;

Rezerve din reevaluare= Revaluation reserve;

Rezultat reportat= Retained earnings;

Salariu= Wage;

Sarcina, pret, onorariu, cost= Charge;

Scadenta= Maturity;

Scutit de taxe= Tax free;

Situatia fluxurilor de numerar= Cash flow statement;

Situatii financiare= Financial statements;

Situatii financiare consolidate= Consolidated financial statements;

Societate= Company;

Sold creditor= Credit Balance;

Sold debitor= Debit Balance;

Sold debitor ajustat= Adjusted Debit Balance;

Solduri finale= Closing Bank Balance;

Solduri initiale= Opening Bank Balance;

Solvabilitate= Solvency;

Stagflatie= Stagflation;

Stagnare= Stagnation;

Stocuri= Stocks, se poate utiliza si ca "store" cand ajunge in magazine sau ca "supply" cand este inca in aprovizionare;

Studiu de fezabilitate= Feasibility Study;

Subevaluat= Under valuated;

Subscriere= Subscription;

Subventii de exploatare= Grants related to income;

Subventii privind activele= Grants related to assets;

Surplus din reevaluare= Revaluation surplus;

Tangibil, material= Tangible;

Taxa pe valoare adaugata (TVA)= Value Added Tax (VAT);

Terenuri si mijloace fixe= Property, plant and equipment;

Termen lung (pe ...)= Non-current;

Titlu certificat= Certificated Security;

Titlu de valoare cu venit fix= Fixed-Income Security;

Titlu de participare strategica= Strategic Equity Investment;

Titlul de proprietate asupra activelor= Title to assets;

Titluri de creanta= Debt securities;

Transferarea pierderii fiscale in perioadele anterioare= Carrying back a tax loss;

Tranzactie in numerar= Cash Trade;

Trata= Bill of Exchange;

Tratament contabil= Accounting treatment;

Tratament de baza= Benchmark treatment;

Utilitate= Utility;

Uzura morala= Obsolescence;

Valoare actualizata= Present value;

Valoare adaugata= Added Value;

Valoare corecta de piata= Fair Market Value;

Valoare de piata= Market Value;

Valoare de piata de referinta= Base Market Value;

Valoare intrinseca= Intrinsic Value;

Valoare justa= Fair value;

Valoare realizabila= Realisable value;

Valoare realizabila neta= Net realisable value;

Valoare recuperabila= Recoverable amount;

Valoare reziduala= Residual value;

Valoarea actiunilor emise= Amount of shares issued;

Valoarea contabila= Carrying amount;

Valoarea imprumutului= Loan Value;

Valoarea la scadenta= Maturity Value;

Valoarea nominala= Face Value;

Valuta= Currency;

Vanzari= Sales;

Variatie neta= Net Change;

Venit= Revenue;

Venit contabil= Accounting income;

Venit fiscal= Tax income;

Venitul net= Net Income;

Venituri constatate in avans= Deferred revenue (income);

Venituri din dobanzi= Interest income;

Venituri din exploatare= Operating income;

Zona libera= Free Zone;

Zona vamala libera= Duty Free Zone;