Professional Documents
Culture Documents
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. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. Actiuni pereche = Paired Shares; Activ = Asset; Activ net corectat = Corrected Net Active curente = Current assets; Active identificabile = Identifiable Active imediate = Quick Assets; Active imobilizate = Non current Activitati curente = Ordinary Activitati de administare a Activitati de exploatare = Activitati intrerupte = Discontinued Adiministrator de active = Trustee; Ajustare = Adjustment; Ajustare (infrumusetare Amana, a ceda = Defer; Amanetare = Pledge; 27. Amortizare = Amortization pentru imobilizari necorporale si Depreciation pentru imobilizari corporale; 28. 29. 30. 31. 32. 33. 34. 35. Area; 36. 37. 38. 39. 40. 41. 42. Asociat, a se asocia = Associates; Asocieri in participatie = Joint Atribuire de actiuni = Assign Autofinantare = Self financing; Balanta de verificare = Trial Banca de investitii = Investment Baza de impozitare a unui activ sau Analiza fundamentala = Andosare = Endorse; Antecalcul = Ante calculation; Anuitate = Annuity; Anulare = Canceling; Aport = Contribution; Arbitraj = Arbitrage; Arie de distributie = Distribution Fundamental analysis;
venture; shares;
Assets;
balance; Banker; obligatii = Tax base of an asset or liability; 43. 44. 45. 46. 47. 48. 49. 50. 51. 52. Beneficii economice = Economic Bilant = Balance sheet; Bilant consolidat = Consolidated Bilant falsificat = Cooked balances; Bilet la ordin = Promissory Note; Bonitate financiara = Financial Buget = Budget; Cadru general = Framework; Capital social = Share capital; Capital de lucru brut = Working benefits;
assets;
Balance sheet;
trustworthiness;
contabila) = Haircut;
capital;
Capital de lucru net = Net Working Capitalizare totala = Total Capitaluri proprii = Shareholders' Casa = Petty cash; Casare = Cassation; Castig = Gain; Castigul dividendului = Dividend Castig contingent = Contingent Castig din detinerea de active = Castiguri din diferente de curs Castiguri inainte de dobanzi si
78. 79. 80. 81. 82. 83. 84. 85. 86. 87. 88. 89. 90. 91.
Cheltuieli de exploatare = Cheltuieli de personal = Personnel Cheltuieli fixe = Fixed expenses; Cheltuieli variabile = Variable Chitanta de datorie = Due Bill; Cifra de afaceri = Turnover; Combinari de intreprinderi = Comensurare / Evaluare = Comision = Commission; Companie cu capital de risc = Compensa = Set-off; Compensare = Offsetting; Comun = Common; Conceptul conectarii costurilor la
expenses;
Holding gains; valutar = Foreign exchange gain; taxe = Earnings before interest and taxes Cautiune = Bail; Cec compensat = Cleared cheque; Cec la purtator = Bearer cheque; Cedare = Disposal; Cerere = Demand; Certificat = Scrip; Certificat de depozit = Certificate Cesionar = Assignee; Cesionarea actiunilor prin buna Cesiune = Assignment; Cesiunea unei filiale = Disposal of Cheltuiala cu impozitul pe profit = Cheltuieli cu dobanzile = Interest Cheltuieli de cercetare si
venituri = Matching of cost with revenues; 92. 93. 94. 95. 96. 97. 98. 99. 100. 101. 102. 103. 104. Concesionare = Concession Conditii ale platii amanate = Conosament = Bill of lading; Consecventa = Consistency; Consolidare = Consolidation; Consultant financiar = Financial Cont = Account; Cont de compensare = Clearing Cont discretionar = Discretionary Cont general = General Account; Cont inghetat = Frozen Account; Contabil = Accountant; Contabilitate de angajamente = arrangement; Deferred payment terms;
of Deposit;
Advisor;
Account; Account;
Costuri operationale = Operating Costuri si venituri = Costs and Costuri variabile = Variable cost; Costurile indatorarii = Borrowing Creante = Receivables; Creante clienti = Account Creante comerciale = Trade Creante pe termen lung = Long Creante privind impozitul Crestere economica = Economic Criterii de recunoastere = Cumparare fortata = Buy-in; Cupon (la obligatiune) = Coupon; Curent, pe termen scurt = Current; Cursul de inchidere = Closing rate; Data bilantului = Balance sheet Data exercitarii = Exercise Date; Data expirarii = Expiration Date; Data inregistrarii = Date of Record; Data intrarii in vigoare = Effective Data raportarii = Reporting date; Datorie in obligatiuni = Bonded Datorie pe termen scurt = Short Datorie pe tremen lung = Long Datorii = Liabilities; Datorii bancare = Notes Payable
expense; revenues;
Receivable; receivables; term receivables; amanat = Deferred tax asset; growth; Recognition criteria;
purchase;
goods sold;
disposal;
Dobanda compusa = Compound Dobanda pentru imprumuturi Drept (de..) = Right; Drept de preemptiune = PreDrept de subscriere = Subscription Durata de incasare a creantelor = Echivalente de numerar = Cash Efect de comert = Paper; Efect de levier = Leverage; Efect de saturatie = Crowding Element = Item; Elemente bilantiere = On balance Elemente extrabilantiere = OffElemente extraordinare = Elemente-randuri = Line items; Emisiune = Issue; Emisiune fierbinte = Hot Issue; Emisiune de obligatiuni = Bond Emisiune noua = New Issue; Emitent = Issuer; Erori fundamentale = Fundamental Estimare contabila = Accounting Evaluare imobiliara = Real Estate Evaluat in mod credibil = Measured Evaziune fiscala = Tax evasion; Executare = Execution;
liabilities; liabilities;
emptive Right;
current liabilities; Deferred tax liabilities; situatiile financiare) = Reconciliation Statement; (vezi nota 1) 164. 165. 166. 167. 168. 169. 170. 171. 172. 173. 174. 175. 176. 177. 178. 179. Declaratia oficiala = Official Decontare = Clearance; Depreciere = Impairment; Descrieri cu caracter general = Dezvolta, in curs de executie = Diferenta temporara = Temporary Diferente temporale = Timing Diluarea participarii publice = Discont = Discount; Distribuire la bursa = Exchange Distribuire negociata = Negotiated Dividende = Dividends; Dividende de plata = Dividend Divizarea actiunilor = Share split; Dobanda = Interest; Dobanda acumulata = Accrued Statement;
out effect;
General disclosures; Progress, On the ...; difference; differences; Equity ownership opening;
Distribution; Underwriting;
Payout;
Interest;
balance-sheet; Statement;
Refunding; financing;
Forgivable loans; solduri bancare creditoare = Long term borrowings; 242. Imprumuturi pe termen scurt si solduri bancare creditoare = Short term borrowings; 243. 244. 245. 246. 247. 248. 249. 250. 251. 252. 253. 254. 255. 256. 257. 258. Impune, a stabili un impozit = Incasare, crestere = Increase; Incasari = Proceeds; Incasari din cedare = Disposal Incasari in numerar = Cash Inchidere de conturi = Strike a Indemnizatie = Allowance; Indexare = Pegging; Indice de piata = Market Index; Inflatie = Inflation; Inghetarea cresterii salariale = Inregistrare = Booking; Instrument de capital propriu = Instrument de credit = Debt Intelegere de Novatie = Novation Interes in asocieri in participatie = Assess;
Goodwill; goodwill; Working capital; Working capital; benefit plans; Funds held for customers;
Wage freeze;
obligatiilor = Identification of assets and liabilities; 230. 231. 232. Iesiri de numerar = Cash outflow; Imagine fidela/ prezentare fidela = Imaterial, intangibil = Intangible;
290. 291. 292. 293. 294. 295. 296. 297. 298. 299. 300. 301. 302. 303. 304. 305. hand; 306. 307. 308. 309. 310. 311. 312. 313. Bond;
Metoda obligatiei = Liability Metoda obligatiilor bilantiere = Metoda punerii in echivalenta = Modificari ale pozitiei financiare = Moneda de raportare = Reporting Navlu = Freight; Negociabilitate = Negotiability; Negociere directa = Direct Neobisnuite (castiguri, pierderi) = Neplata unei datorii = Default; Nesemnificativ = Immaterial; Normarea a muncii = Nucleu stabil de actionari = Core Numar de zile ale perioadei de Numerar = Cash; Numerar in casierie = Cash on Obligatie = Obligation; Obligatie fiscala = Tax liability; Obligatii angajate = Accrued Obligatii comerciale = Trade Obligatii la furnizori = Account Obligatiune = Bond; Obligatiune cu colateral = Obligatiune cu cupon = Coupon
interests;
method; Balance sheet liability method; Equity method; Changes in financial position; currency;
investments; mortgage;
Maturities;
delivery;
maintenance; method;
337. 338. 339. 340. 341. 342. 343. 344. 345. 346. 347. 348. 349. 350. 351. 352. 353. 354. 355. 356. 357. 358. 359. 360. 361. 362.
Piata secundara = Aftermarket; Pierdere din depreciere = Pierderi contingente = Contingent Plasament direct = Direct Plasament privat = Private Plata amanata = Deferred Plata in numerar = Cash payment; Plata, scadere = Decrease; Plati = Payments; Plati restante = Back payments; Politici contabile = Accounting Portofoliu = Portfolio; Portofoliu eficient = Efficient Pozitia financiara = Financial Prag de semnificatie = Materiality; Preceptor = Tax collector; Preluare = Takeover; Pret = Price; Pret obiectiv = Arms length price; Pretul net = Net Price; Pretul pietei = Market Price; Prevalenta economicului asupra Prezentare = Presentation; Prezentare fidela = Fair Prezentarea informatiilor = Prezentarea informatiilor privind
payment;
Taking; Public Offering (Distribution); Offering; offering of shares; functionare = Operation; Open Market Operation;
policies;
Portfolio; position;
warrant;
Worth;
presentation; Disclosure; partile afiliate = Related party disclosures; 363. 364. Prima = Premium; Prime de capital = Share premium;
Liability;
totale (ROA) = Return on Assets (ROA); Turnover Ratio; Accounts Receivable Turnover Ratio; Inventory Turnover Ratio;
(Declaratie de reconciliere a imobilizarilor/activelor fixe) = Reconciliation for Fixed Assets; 406. 407. 408. 409. Recunoastere = Recognition; Redeventa(e) = Royalty/Royalties; Reducere initiala = Initial Reducerea valorii contabile
Allowance; element cu element = Write-down on an item by item basis; 410. 411. 412. Reduceri = Deductions; Reduceri de valoare = Valuation Reduceri pentru creante incerte =
segment; geografice = Industry and geographical segments; 440. 441. 442. 443. 444. 445. 446. 447. 448. 449. 450. 451. 452. 453. 454. 455. 456. 457. 458. 459. Seif = Box; Serviciul datoriei = Debt Service; Sistemul costului istoric = Situatia fluxurilor de numerar = Situatii financiare = Financial Situatii financiare consolidate = Societate = Company; Societate in comandita = Limited Sold creditor = Credit Balance; Sold debitor = Debit Balance; Sold debitor ajustat = Adjusted Solduri finale = Closing Bank Solduri initiale = Opening Bank Solvabilitate = Solvency; Somer = Unemployed Worker; Sondaj = Sampling; Spete restante = Back charges; Stagflatie = Stagflation; Stagnare = Stagnation; Stocuri = Stocks, se poate utiliza si
Historical cost system; Cash flow statement; statements; Consolidated financial statements;
Partnership;
Charge;
ca "store" cand ajunge in magazine sau ca "supply" cand este inca in aprovizionare;
Trata = Bill of Exchange; Tratament contabil = Accounting Tratament de baza = Benchmark Utilitate = Utility; Uz de fals = Use of forgery; Uzura morala = Obsolescence; Valoare actualizata = Present Valoare adaugata = Added Value; Valoare corecta de piata = Fair Valoare de piata = Market Value; Valoare de piata de referinta = Valoare intrinseca = Intrinsic Valoare justa = Fair value; Valoare realizabila = Realisable Valoare realizabila neta = Net Valoare recuperabila = Recoverable Valoare reziduala = Residual value; Valoarea actiunilor emise = Valoarea contabila = Carrying Valoarea imprumutului = Loan Valoarea la scadenta = Maturity Valoarea nominala = Face Value; Valuta = Currency; Vanzare grupata = Banded pack; Vanzare incrucisata = Cross Vanzari = Sales; Variatie neta = Net Change;
treatment; treatment;
Market Value;
Value Added Tax (VAT); Property, plant and equipment; current; Security; Fixed-Income Security; Strategic Equity Investment; activelor = Title to assets; securities; perioadele anterioare = Carrying back a tax loss; 479. 480. Trade; 481. 482. Related party transactions; Transactions and other events; Tranzactie cu pret determinat Tranzactie in numerar = Cash obiectiv = Arm's length transaction;
selling;
income;
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