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Am tradus si adaptat in limba engleza peste 510 termeni importanti din domeniul finanicar-

contabil:
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 = Arms 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;