anual

annual yearly aprobarea bilantului anual adoption of the annual accounts approval of the annual financial statements audit anual annual audit bilant anual annual balance sheet bugete anuale annual budgets cifra de afaceri anuala annual turnover control anual annual audit conturi anuale annual accounts documente contabile anuale annual accounts documente contabile anuale consolidate consolidated accounts consolidated financial statements principiu de anualitate accrual basis accrual concept raport anual annual report raport anual al grupului group annual report raport si conturi anuale annual report and accounts raportul anual al grupului group's annual report raportul anual catre actionari annual report to stockholders rata anuala a amortizarilor annual depreciation charge annual rate of depreciation provisions for depreciation rentabilitate anuala annual return rulaj anual al activelor asset turnover ratio venit anual annual income amortizare allowance for depreciation amortisation (termen folosit numai pentru imobilizari necorporale) amortization (termen folosit numai pentru imobilizari necorporale) depreciation redemption amortizare a resursei naturale depletion amortizare accelerata accelerated amortization accelerated depreciation amortizare acumulata accumulated depreciation accumulated amortization (termen folosit numai pentru imobilizari necorporale) accumulated depletion (termen folosit numai pentru resurse naturale) amortizare completa write off amortizare cumulata amortizare dublu-regresiva amortizare liniara accumulated depreciation double-declining balance depreciation straight line depreciation straight-line depreciation straight-line method of depreciation amortizare prin metoda procentajului dublu din sold double-declining balance depreciation amortizare progresiva increasing charge depreciation progressive depreciation amortizare regresiva dubla double-declining balance depreciation cont de amortizare acumulata accumulated depreciation account fonduri de amortizare sinking fund metoda de amortizare depreciation method method of depreciation metoda liniara (de amortizare) straight-line method metoda liniara de amortizare straight-line depreciation method straight-line method of depreciation metoda ratei de amortizare variabile variable charge approach

metoda regresiva de amortizare

declining balance depreciation reducing balance method reducing installment system metode accelerate (de amortizare) accelerated methods pe baza [de amortizare] liniara on a straight-line basis perioada de amortizare a investitiei payback period rata liniara [de amortizare] straight-line rate amortizari privind imobilizarile depreciation of non-current assets amortizari privind imobilizarile corporale depreciation of tangible assets amortizari privind imobilizarile necorporale amortisation of intangible assets cheltuieli cu amortizarile si provizioanele depreciation and provisions expenses cheltuieli cu amortizarile, provizioanele si ajustarea la inflatie depreciation, provisions and adjustments for inflation expenses rata amortizarii depreciation charge depreciation expense depreciation rate rate of depreciation rata anuala a amortizarilor annual depreciation charge annual rate of depreciation provisions for depreciation amortizarea cheltuielilor de cercetare si dezvoltare depreciation of R&D costs amortizarea cheltuielilor de constituire amortisation of formation expenses amortisation of set-up costs amortizarea cheltuielilor de dezvoltare amortisation of development costs mijloace fixe capital assets fixed assets mijloace fixe luate cu chirie leased fixed assets leased tangible assets amortizarea aferenta gradului de neutilizare a mijloacelor fixe depreciation relating to excess capacity of fixed assets cheltuieli cu intretinerea [mijloacelor fixe] maintenance expense grad de neutilizare a mijloacelor fixe excess capacity of fixed assets investitie in mijloace fixe real investment reevaluare a mijloacelor fixe revaluation of fixed assets terenuri si mijloace fixe property, plant and equipment imobilizari capital assets non-current assets fixed assets long-term assets imobilizari corporale tangible assets tangible fixed assets tangible non-current assets tangible long-term assets property, plant and equipment imobilizari corporale in curs tangible assets in course of construction tangible assets in progress imobilizari corporale nete (dupa scaderea amortizarii acumulate) property, plant and equipment, net imobilizari necorporale intangible assets intangibles alte imobilizari corporale other tangible assets alte imobilizari necorporale other intangible assets imobilizari corporale si necorporale tangible and intangible assets imobilizari in curs fixed assets under construction non-current assets in progress fixed assets in progress

imobilizari fizice plant and equipment imobilizari necorporale in curs intangible assets in progress imobilizari financiare financial assets financial fixed assets financial non-current assets investment assets imobilizari financiare sub forma de interese de participare investments in associates provizioane pentru alte imobilizari necorporale provisions for impairment of other intangible assets provizioane pentru deprecierea altor imobilizari corporale provisions for impairment of other tangible assets provizioane pentru deprecierea imobilizarilor provisions for impairment of fixed assets provisions for impairment of non-current assets provizioane pentru deprecierea imobilizarilor financiare provisions for impairment of financial fixed assets provizioane pentru deprecierea imobilizarilor necorporale provisions for impairment of intangible assets registrul de imobilizari capital expenditure register titluri detinute ca imobilizari investments held as fixed assets total imobilizari corporale total property, plant and equipment venituri din imobilizari financiare revenues from long term financial investments venituri din imobilizari financiare cedate revenues on disposal of long term financial investments venituri din productia de imobilizari own work capitalised venituri din productia de imobilizari corporale capitalised costs of tangible non-current assets venituri din productia de imobilizari necorporale capitalised costs of intangible non-current assets venituri din provizioane pentru deprecierea imobilizarilor revenues from provisions for depreciation of fixed assets reversal of impairment losses on non-current assets venituri din provizioane pentru deprecierea imobilizarilor financiare reversal of impairment losses on financial non-current assets amortizarea altor imobilizari corporale depreciation of other tangible assets amortizarea altor imobilizari necorporale amortisation of other intangible assets avansuri acordate pentru alte imobilizari corporaleadvance payments for other tangibleassets avansuri acordate pentru imobilizari corporale advance payments for tangible non-current assets avansuri acordate pentru imobilizari necorporale advance payments for intangible noncurrent assets cheltuieli de exploatare privind amortizarea imobilizarilor operating expenses related to depreciation of fixed assets operating expenses related to depreciation of non-current assets cheltuieli de exploatare privind provizioanele pentru deprecierea imobilizarilor impairment losses on non-current assets operating expenses related to provisions for depreciation of fixed assets cheltuieli exceptionale privind amortizarea imobilizarilor extraordinary expenses related to depreciation of fixed assets cheltuieli financiare privind provizioanele pentru deprecierea imobilizarilor financiare impairment losses on financial non-current assets conturi de imobilizari fixed assets accounts non-current assets accounts long-term assets accounts

registrul inventar inventar

annual accounts book inventory stock-taking inventar material physical inventory inventar permanent perpetual inventory system continuous inventory inventariere fizica physical inventory inventarierea stocurilor inventory count stock-taking materiale de natura obiectelor de inventar materials in the form of small inventory obiecte de inventar working inventory obiecte de inventar la terti working inventory at third parties provizioane pentru deprecierea materialelor de natura obiectelor de inventar provisions for write-down of materials in the form of small inventory provizioane pentru deprecierea obiectelor de inventar provisions for impairment of working inventory scoatere din inventar write-off uzura obiectelor de inventar wear and tear of working inventory valoare de inventar inventory value cheltuieli privind materialele de natura obiectelor de inventar expenses related to materials in the form of small inventory cheltuieli privind obiectele de inventar working inventory expenses diferente de pret la obiecte de inventar price differences on working inventory inventariere fizica physical inventory inventarierea stocurilor inventory count stock-taking analitic subsidiary contabilitate analitica de exploatare cost accounting contabilitate accounting accountancy uneori bookkeeping contabilitate analitica de exploatare cost accounting contabilitate autonoma self-balancing accounting use of detail ledgers contabilitate confidentiala confidential accounting contabilitate de angajament accrual accounting contabilitate de angajamente accruals basis of accounting contabilitate de casa cash accounting contabilitate de gestiune management accounting management accountancy contabilitate de inflatie inflation accounting contabilitate de responsabilitate responsibility accounting contabilitate financiara financial accounting contabilitate generala financial accounting uniform accounting contabilitate guvernamentala government accounting contabilitate in partida dubla double-entry accounting double-entry bookkeeping contabilitate in partida simpla single entry bookkeeping contabilitate informatizata computerised book-keeping contabilitate integrata integrated accounting integrated cost accounting contabilitate internationala international accounting contabilitate pe baza de dobandire de drepturi si asumare de angajamente accrual accounting contabilitate pe baza de numerar cash basis of accounting

contabilitate pe foi volante contabilitate plurimonetara contabilitate privata

loose-leaf accounting multiple currency accounting individual ledgers private accounting contabilitate publica public accounting contabilitatea amortizarilor depreciation accounting contabilitatea costurilor cost accounting cost accountancy contabilitatea costurilor curente current cost accounting current cost accounting; CCA contabilitatea imobilizarilor capital expenditure register contabilitatea organizatiilor non-profit not-for-profit accounting contabilitatea profitabilitatii profitability accounting contabilitatea salariilor payroll accounting payroll record wages-salaries record contabilitatea titlurilor de valoare custody account bookkeeping contabilitatea venitului national national income accounting IAS (standard international de contabilitate) IAS IAS (standarde internationale de contabilitate) IAS pachet [de programe] de contabilitate general ledger accounting package program de contabilitate general ledger software cont account conturi accounts cont analitic subsidiary account conturi analitice ale clientilor customer accounts individual customers' accounts conturi analitice ale furnizorilor individual creditors' accounts conturi anuale annual accounts conturi bilantiere balance sheet accounts clasa de conturi account category category of accounts class of accounts cont analitic subsidiary account cont sintetic control account controlling account cont de activ asset account cont de pasiv liability account cont bilantier on-balance sheet account cont debitor bank overdraft overdrawn account debitori debtors debitor debtor borrower debitori comerciali trade debtors debitori diversi sundry debtors debitori si creditori diversi sundry debtors and creditors furnizori - debitori advance payments to suppliers rulaj debitor debit footing total sume debitoare total debits sold debitor debit balance inregistrare pe debit debit entry debit inregistrate drept debite/inregistrari pe debit recorded as/by debits intrare pe debit debit entry pe debit on the debit side

tranzactie de debit debit transaction clienti debitori accounts receivable coloana debit debit column de debitat to be debited debitare a contului debiting the account debitat debited debitori comerciali trade debtors debitori diversi sundry debtors debitori si creditori diversi sundry debtors and creditors declaratie de debit borrower's note dobanzi debitoare interest paid inregistrare in debitul [unui cont] debit entry tara debitoare debtor nation alti debitori other debtors clienti debitori accounts receivable debitori comerciali trade debtors debitori din amenzi si penalitati pretinse receivables from penalties and fines claimed debitori diversi sundry debtors debitori scosi din activ, urmariti in continuare receivables written off but still followed up debitori solidari joint and several debtors debitori si creditori diversi sundry debtors and creditors furnizori - debitori advance payments to suppliers pierderi datorate debitorilor losses on receivables pierderi din creante si debitori diversi bad debts written off pierderi din debitori diversi losses on sundry debtors provizioane pentru deprecierea creantelor - debitori diversi provisions for doubtful sundry debtors venituri din creante reactivate si debitori diversi bad debts written off and subsequently collected creditarea contului credit on account crediting the account creditat credited de creditat to be credited inregistrare in creditul [unui cont] credit entry inregistrare pe credit credit entry credit pe credit (despre inregistrari contabile) on the credit side credit furnizor supplier's credit cont din cartea mare ledger account inchiderea conturilor year end closing year end closure note la conturi notes on the accounts plan de conturi chart of accounts codification of accounts alte conturi sundry accounts alte conturi in afara bilantului other off-balance sheet accounts casa si conturi la banci cash at bank and in hand cash at bank and on hand clienti si conturi asimilate customers and similar accounts cont al bilantului de inchidere balance sheet account cont al unui client (la un magazin) charge account US cont bancar bank account cont bancar al intreprinderii business bank account cont bancar curent al intreprinderii business checking account cont bancar pentru plata salariilor payroll bank account

cont bancar personal cont colectiv cont comun

personal bank account control account joint account joint venture account cont cu destinatie speciala earmarked account cont corespondent contra account contra account UK offset account offset account US cont curent AC account current current account checking account drawing account cont curent al asociatului partners' current account cont curent personal personal checking account cont detaliat detailed account overdrawn account cont descoperit bank overdraft overdrawn account a avea contul creditor (to be in the) black a avea contul descoperit (to be in the) red cont de amortizare acumulata accumulated depreciation account cont de cecuri check account checking account cheque account cont de cheltuieli cost account cont de venituri revenue account cont de control control account controlling account cont de datorii liability account cont de depozit deposit account conturi de depozit savings accounts conturi de economii savings accounts cont de depozit bancar banking deposit account cont de diverse sundries account cont de exploatare generala trading account cont de gestiune a trezoreriei cash management account cont de lichidare settlement account cont de profit si pierdere profit and loss account profit and loss statement P&L statement income statement statement of earnings statement of income operating statement cont de profit si pierdere consolidat consolidated profit and loss account consolidated income statement cont de regularizare adjustment accounts cont de regularizare a dividendelor dividend equalisation account cont de regularizare activ/pasiv asset-liability adjustment account cont de retrageri withdrawals account drawing account cont de salarii payroll account salary account cont de trezorerie cash account

cont de virament giro account cont de viramente cu banca nationala clearing account with the National Bank a depune (bani) in cont (to) deposit a inregistra intr-un cont (prin transfer dintr-un jurnal) (to) post a solda un cont (to) settle an account cec platibil in cont account only check collection only cheque conturi curente la banci cash at bank conturi de active imobilizate long-term assets accounts conturi de amortizari allowance for depreciation conturi de capital propriu owner's equity accounts stockholders' equity accounts conturi de capitaluri capital accounts conturi de cheltuieli expense accounts conturi de datorii restante past-due accounts conturi de gestiune management accounts cont de materiale supplies account conturi de produse in curs de executie work in process inventory accounts conturi de produse in curs de fabricatie work in process inventory accounts conturi de regularizare accruals conturi de regularizare si asimilate accruals and similar accounts conturi de venituri revenue accounts conturi de venituri inregistrate in avans unearned revenue accounts conturi de venituri si cheltuieli revenue and expense accounts conturi la banci cash at bank bank accounts conturi la banci in lei cash at bank in lei conturi la banci in valuta cash at bank in foreign currencies conturi reprezentate in contul de profit si pierdere income statement accounts conturi analitice ale clientilor customer accounts individual customers' accounts conturi analitice ale furnizorilor individual creditors' accounts contul produse in curs de fabricatie fara sold initial no beginning work in process inventory contul stocuri de productie in curs de executie work in progress inventory account conturi de produse in curs de executie work in process inventory accounts conturi de produse in curs de fabricatie work in process inventory accounts conturi de stocuri si productie in curs de executie inventories and work in progress Curtea de Conturi audit office court of auditors registre de contabilitate accounting books account books books of account registru analitic subsidiary ledger subsidiary file registru de conturi analitice subsidiary book of account standard de contabilitate financiara financial accounting standard standard international de contabilitate international accounting standard stergere din contabilitate write-off abatere (an contabilitate) variance comisia principiilor de contabilitate accounting principles board Comisia Standardelor de Contabilitate Financiara; FASB Financial Accounting Standards Board; FASB Comisia Standardelor de Contabilitate Guvernamentala; GASB Governmental Accounting Standards Board; GASB Comitetul pentru Standardele Internationale de Contabilitate International Accounting Standards Committee

audit a audita audit anual audit extern audit general

audit (to) audit annual audit external audit completed audit general audit complete audit audit intern internal audit audit legal statutory audit audit partial partial audit restricted audit auditul conducerii management audit auditul managementului management audit baza de audit audit trail comisie de audit audit committee raport de audit audit report balanta balance balanta comerciala balance of trade trade balance balanta comerciala deficitara adverse balance of trade adverse trade balance balanta de plati balance of payments BOP balanta de verificare trial balance balanta de verificare ajustata adjusted trial balance balanta de verificare de sfarsit de an year-end trial balance balanta de verificare finala post-closing trial balance balanta de verificare rectificata adjusted trial balance balanta de verificare regularizata adjusted trial balance bilant balance sheet bilant anual annual balance sheet bilant bancar bank balance sheet bilant comparativ comparative balance sheet bilant consolidat consolidated balance sheet group balance sheet bilant contabil balance sheet bilant de deschidere list of opening balances opening balance sheet bilant de inchidere closing balance sheet list of closing balances bilant de lichidare balance sheet for liquidation purposes liquidation balance sheet bilant integrat consolidated balance sheet group balance sheet bilant intermediar interim statement data bilantului balance sheet date post de bilant balance sheet item raportat in bilant reported in the balance sheet total al unui post de bilant balance sheet value verificarea bilantului balance sheet audit aprobarea bilantului anual adoption of the annual accounts bilant anual annual balance sheet cheltuieli expense expenses charges expenditures

cheltuieli platite in avans prepaid expenses cheltuieli aferente din punct de vedere fiscal exercitiilor viitoare deferred expenditure cheltuieli aferente exercitiului financiar curent dar care se vor plati in exercitiul/exercitiile viitoare accrued expenses accrued charges accruals cheltuieli aferente imobilizarilor capital expenditures cheltuieli aferente veniturilor revenue expenditure cheltuieli amanate deferred expenditure cheltuieli angajate accrued expenses accrued charges accruals cheltuieli angajate privind garantiile accrued warranty expense cheltuieli angajate privind intretinerea (utilitatile) accrued utility expense cheltuieli anticipate prepaid expenses deferred expenditure cheltuieli cu publicitatea advertising costs cheltuieli cu alte impozite, taxe si varsaminte asimilate other taxes, duties and similar expenses cheltuieli cu alte servicii executate de terti other third party services expenses cheltuieli cu amortizarea depreciation expense depreciation charge cheltuieli cu amortizarile si provizioanele depreciation and provisions expenses cheltuieli cu amortizarile, provizioanele si ajustarea la inflatie depreciation, provisions and adjustments for inflation expenses cheltuieli cu asigurarile sociale, cu indicarea separata a celor legate de pensii social security costs, with a separate indication of those relating to pensions cheltuieli cu asigurarile si protectia sociala, cu mentionarea separata a celor referitoare la pensii social security costs, with a separate indication of those relating to pensions cheltuieli cu chiriile rent expense rental expenses cheltuieli cu creante irecuperabile uncollectible accounts expense cheltuieli cu deplasari, detasari si transferari travel expense cheltuieli cu dobanzile interest expense interest charges interest costs cheltuieli cu forta de munca labo(u)r costs cost of labo(u)r cheltuieli cu garantii [acordate] warranty expense cheltuieli cu impozite si taxe aferente statelor de salarii payroll tax expense cheltuieli cu impozitele, taxele si varsamintele asimilate taxes, duties and similar expenses cheltuieli cu impozitul pe profit income tax expense cheltuieli cu impozitul pe profit amanat deferred tax expense cheltuieli cu impozitul pe profit si alte impozite income tax and other taxes cheltuieli cu impozitul pe profitul curent current income tax expense cheltuieli cu impozitul pe salarii taxes on salaries cheltuieli cu intretinerea [mijloacelor fixe] maintenance expense cheltuieli cu intretinerea si reparatiile maintenance and repair expenses cheltuieli cu lucrarile si serviciile executate de terti third party services expenses cheltuieli cu materialele supplies expense cheltuieli cu materialele auxiliare auxiliary materials expense cheltuieli cu materialele consumabile consumables expense cheltuieli cu materii prime, materiale si marfuri raw materials, materials and goods for resale expenses cheltuieli cu materiile prime raw materials expense

cheltuieli cu personalul

personnel expense(s) staff costs cheltuieli cu publicitatea advertising expense(s) cheltuieli cu primele de asigurare insurance premiums expense insurance expense cheltuieli cu redeventele royalty expense cheltuieli cu redeventele, locatiile de gestiune si chiriile royalties and rental expenses cheltuieli cu remuneratiile personalului wages and salaries expense cheltuieli cu salariile payroll expenses wages and salaries expense cheltuieli cu salariile personalului salaries expense cheltuieli cu servicii bancare bank service charge expense cheltuieli cu serviciile bancare si asimilate bank service charges and similar expense bank commissions and similar charges cheltuieli efectuate in avans prepaid expenses cheltuieli publice public expenditure a trece pe cheltuieli (to) charge to expense(s) (to) expense (to) charge off ajustari de valoare in privinta cheltuielilor de constituire si a imobilizarilor corporale si necorporale value adjustments in respect of formation expenses and of tangible and intangible fixed assets alte cheltuieli other expenses alte cheltuieli cu impozitele care nu apar in elementele de mai sus other taxes not included above alte cheltuieli cu serviciile executate de terti other third party services expenses alte cheltuieli de exploatare other operating expenses other operating charges alte cheltuieli din afara (cu energia si apa) other external charges alte cheltuieli exceptionale privind operatiile de capital other extraordinary expenses related to capital transactions alte cheltuieli exceptionale privind operatiile de gestiune other extraordinary administrative expenses alte cheltuieli externe other external charges alte cheltuieli financiare other financial expenses alte cheltuieli in afara exploatarii other non-operating expenses alte cheltuieli privind asigurarile si protectia sociala other social security and welfare contributions alte provizioane pentru riscuri si cheltuieli other provisions for risks and charges alte venituri si cheltuieli other revenues and expenses cifra de afaceri sales figure turnover sales cifra de afaceri anuala annual turnover cifra de afaceri neta net sales net turnover cifra bruta de afaceri gross turnover impozit pe cifra de afaceri turnover tax previziune de cifra de afaceri sales forecasting furnizori si conturi asimilate suppliers and similar accounts personal si conturi asimilate payroll and similar accounts asigurari sociale, protectia sociala si conturi asimilate social security and similar accounts asociati - dobanzi la conturi curente accrued interest on shareholders' current accounts bugetul statului, fonduri speciale si conturi asimilate amounts payable to the state budget, special funds and similar accounts

asociati - conturi curente shareholders - current accounts cost cost cost al vietii cost of living cost de capital capital cost cost curent current cost cost de achizitie cost of acquisition cost of purchase acquisition cost historical cost cost de emisiune cost of issue issuing cost cost de inlocuire replacement cost cost de oportunitate opportunity cost cost de penetrare (pe piata) cost of entry cost de productie manufacturing cost cost of manufacturing production cost product cost cost of goods manufactured cost de productie plus marja cost-plus cost de transport cu camionul trucking fee cost de somaj cost of idle capacity cost of idleness negative volume variance unabsorbed overhead cost direct direct cost cost direct al materialelor direct material cost direct materials cost cost direct al muncii direct labor cost direct labour cost cost estimat estimated cost predetermined cost cost indirect al materialelor indirect material cost cost istoric cost of acquisition historical cost original cost cost marginal marginal cost incremental cost cost mediu average cost cost mediu ponderat weighted average cost cost mediu variabil average variable cost cost minim low cost cost nerepetitiv non-recurring cost cost normal de productie normal production cost cost prestabilit predetermined cost cost prevazut in buget budgeted cost cost scazut low cost cost standard standard cost cost standard al fortei de munca directe standard direct labor cost cost standard al materiilor prime directe standard direct materials cost cost suplimentar extra cost cost unitar unit cost cost unitar mediu ponderat weighted average unit cost cost si navlu C&F CFR Cost and freight

cost, asigurare si navlu

CIF Cost, Insurance and Freight cost, asigurare si navlu, pe chei cost, insurance, freight landed cost, asigurare, navlu si comision CIF&C Cost, Insurance, Freight and Commission cost, asigurare, navlu, comision si dobanda cost, insurance, freight commission and interest cost, asigurare, navlu, dobanda si comision de schimb cost, insurance, freight, interest and exchange costul de a face afaceri cost of doing business costul fortei de munca cost of labor costul productiei in curs de executie cost of work in progress costul produsului product cost element de cost cost item evaluarea stocurilor la costul de achizitie pricing inventory at cost fixarea pretului in functie de costul marginal marginal cost pricing fisa de cost pe comenzi de fabricatie job order cost card indicele costului vietii cost of living index la cost at cost la costul de achizitie at cost metoda costului (istoric) cost method metoda costului mediu average-cost method metoda costului variabil marginal costing metoda cost-plus cost-plus method pret de cost cost price principiul asocierii costurilor cu veniturile aferente matching concept principiul cost-beneficiu cost-benefit principle principiul costului istoric cost principle unitate de cost cost unit valoarea cea mai mica dintre cost si pretul de piata lower of cost or market; LCM variatie de cost cost variance credit credit loan credit bancar bank loan credit comercial trade credit credit consumator consumer credit credit contra cesiune assignment credit credit cumparator buyer credit credit de consum consumer credit credit de exploatare working capital credit working credit credit de investitii capital investment loan credit de scont discount credit credit de sudura bridging finance bridging loan credit documentar documentary credit credit garantat secured credit secured loan credit imobiliar construction loan credit in alb blank credit open credit unsecured credit credit ipotecar mortgage mortgage credit credit ipotecar direct direct mortgage loan credit ipotecar indirect indirect mortgage loan

credit mixt mixed credit credit ipotecar cu rata variabila adjustable rate mortgage ARM credit lombard collateral loan (USA) lombard loan UK credit obligatar bond financing credit negarantat blank credit open credit unsecured credit credit negociabil negotiable credit credit pe baza de depozit loan on deposit credit pe cautiune bail credit credit pe descoperit current account credit US overdraft UK credit pe termen scurt short credit short-term loan credit personal personal credit credit prin acceptare acceptance credit credit prin angajament guarantee credit credit prioritar overriding credit credit punte bridging finance bridging loan credit reinnoibil renewable credit revolving credit credit reinnoibil automat evergreen credit credit roll-over roll-over credit credit rotativ renewable credit revolving credit credit sezonier seasonal credit credit standby standby credit cumparare pe credit credit purchase term purchase cumparari pe credit purchases on credit cumparator pe credit credit customer evaluarea riscurilor de credit credit status investigation inregistrate drept credite/inregistrari pe credit recorded as/by credits limita de credit credit limit linie de credit credit line line of credit linie de credit (stand-by) credit line line of credit plafon de credit lending limit politica de credit credit policy printr-un credit in by crediting protocol de credit credit memorandum rambursare anticipata (a unui credit) prepayment risc de credit credit risk scrisoare de credit L/C letter of credit scrisoare de credit circulara circular letter of credit scrisoare de credit comerciala commercial letter of credit scrisoare de credit de calatorie travellers' L/C travellers' letter of credit scrisoare documentara de credit documentary letter of credit termen de credit credit term vanzare pe credit credit sale

a acorda un credit (to) grant a credit a credita (to) credit achizitii pe credit purchases on credit acord de credit credit agreement acord de credit incrucisat swap agreement banca de credit ipotecar mortgage bank card de credit credit card carte de credit credit card cerere de credit (bancar) loan application coloana credit credit column cooperativa de credit\ credit co-operative credit union curs price rate course curs al actiunilor share price curs bursier share list curs de aplicatie marrying price curs de cumparare bid price curs de deschidere opening price curs de emisiune issue price curs de inchidere closing price curs de inventar inventory rate curs de schimb exchange rate rate of exchange curs de schimb istoric historical rate of exchange curs de schimb la data tranzactiei historical exchange rate curs de tranzactie trading price curs forward forward rate curs intervalutar (paritate intre doua devize prin raportare la o a treia) cross rate curs la termen forward rate curs la vedere (spot) spot rate curs mediu mean price middle market price curs oficial de schimb central exchange rate curs pentru plata imediata in numerar spot rate curs platit paid price curs spot spot rate curs tras la sorti stock or bond price drawn by lot curs valutar exchange rate rate of exchange cursul cel mai scazut lowest price cursul de inchidere closing rate cursul normal al afacerilor normal course of business cursul pietei market rate cursul zilei current market value cursuri de schimb flotante floating exchange rates cursuri multiple multiple exchange rate split exchange rate decontari din operatii in curs de clarificare suspense account unsettled transactions diferenta de curs difference in rate of exchange productie in curs de fabricatie goods in process goods in progress work in process work in progress

productie in curs de executie work in process stoc de produse in curs de executie work in process inventory stoc de produse in curs de fabricatie work in process inventory variatia stocurilor de produse finite si de productie in curs de executie variation in stocks of finished goods and in work in progress provizioane pentru deprecierea imobilizarilor corporale in curs provisions for impairment of tangible assets in progress provizioane pentru deprecierea imobilizarilor in curs provisions for impairment of fixed assets in progress provisions for impairment of non-current assets in progress provizioane pentru deprecierea imobilizarilor necorporale in curs provisions for impairment of intangible assets in progress provizioane pentru deprecierea productiei in curs de executie provisions for write-down of work in progress provizioane pentru deprecierea stocurilor si productiei in curs de executie provisions for write-down of inventories and work in progress raport curs-beneficiu in curs in progress in curs de executie in process in curs de realizare in progress of completion la cel mai bun curs at best UK at market US la cursul zilei at the current rate of exchange lista de cursuri quotation list lucrari si servicii in curs de executie services in progress metoda cursului zilei closing rate method UK current rate method US modelul cursului de schimb multinational MERM multinational exchange rate model P/E ratio PER price-earning ratio raportul curs/beneficiu per actiune price/earnings ratio; p/e ratio venituri din diferente de curs valutar foreign exchange gains venituri sau cheltuieli privind diferentele de curs valutar exchange gains or losses tara in curs de dezvoltare developing country LDC less-developed country under-developed country tari in curs de dezvoltare neasociate NADC Non-Associated Developing Countries cheltuieli din diferente de curs valutar foreign exchange losses castiguri din diferente de curs valutar foreign exchange gains constructii in curs construction in progress costul productiei in curs de executie cost of work in progress decontari din operatii in curs de clarificare suspense account unsettled transactions diferenta de curs difference in rate of exchange imobilizari necorporale in curs intangible assets in progress debit debit a debita (to) charge (to) debit aviz de debit debit advice ca debit (despre introducerea inregistrarilor in contabilitate) as a debit card de debit debit card card de plata cu debit amanat charge card

declaratie

declaration statement declaratie de dividende declaration of dividends dividend announcement declaratie de export export declaration declaratie de export a expeditorului shipper's export declaration declaratie de import import declaration declaratie de impozit tax return declaratie de interes declaration of interest declaratie de intrare bill of entry inwards entry declaratie de profit income statement statement of income declaratie de profit si pierdere P&L statement profit and loss statement declaratie de profituri statement of earnings declaratie de TVA VAT return declaratie de venit income tax return income statement declaratie de venit global individual tax return declaratie eronata intentionata wilful misrepresentation declaratie financiara financial statement declaratie fiscala tax return declaratie privind impozitele pe vanzari sales tax return declaratie privind impozitul pe profit corporate tax return i ncome tax return declaratie vamala customs declaration customs entry formular de declaratie vamala customs entry form a semna o declaratie de renuntare (to) sign a waiver deduceri de afaceri permise conform legislatiei fiscale allowable business deductions under the tax laws deduceri din impozite withholding allowances deduceri din vanzari sales deductions deduceri personale personal deductions dobanda interest dobanda activa interest earned dobanda acumulata accrued interest dobanda aferenta creantelor legate de interesele de participare accrued interest on receivables related to associates dobanda aferenta imprumuturilor acordate pe termen lung accrued interest on long term loans dobanda aferenta sumelor datorate de filiale accrued interest on amounts owed by subsidiaries dobanda bancara bank interest dobanda bruta gross interest dobanda capitalizata accrued interest dobanda compusa compound interest dobanda creditoare interest earned dobanda legala legal interest dobanda negativa interest charge negative interest dobanda neta net interest dobanda pentru intarziere default interest interest for delay dobanda platibila interest payable

dobanda simpla

ordinary interest simple interest dobanda unui efect de comert interest on a note dobanda variabila variable rate variable rate of interest cambie purtatoare de dobanda interest-bearing note cambii nepurtatoare de dobanda non-interest-bearing notes dobanzi - conturi asociati interest on shareholders' current accounts dobanzi aferente altor creante imobilizate accrued interest on other long term receivables dobanzi aferente altor imprumuturi si datorii asimilate accrued interest on other loans and similar debts dobanzi aferente creantelor imobilizate accrued interest on long-term debtors dobanzi aferente creditelor bancare pe termen lung accrued interest on long term bank loans dobanzi aferente creditelor bancare pe termen lung si mediu accrued interest on long and medium term bank loans dobanzi aferente creditelor bancare pe termen scurt accrued interest on short term bank loans dobanzi aferente datoriilor legate de participatii accrued interest on debts relating to investments dobanzi aferente decontarilor in cadrul grupului accrued interest on settlements within the group dobanzi aferente imprumuturilor din emisiunea de obligatiuni interest payable on debenture loans dobanzi aferente imprumuturilor din emisiuni de obligatiuni accrued interest on debenture loans dobanzi aferente imprumuturilor si datoriilor asimilate accrued interest on loans and similar debts dobanzi de incasat interest receivable accrued interest receivable dobanzi de platit interest payable accrued interest payable dobanzi de platit si cheltuieli similare interest payable and similar charges dobanzi la obligatiuni si titluri de plasament accrued interest on debentures and short term investments a plati dobanzile unei datorii (to) service a debt acumulare a dobanzilor accretion alte dobanzi de incasat si venituri similare other interest receivable and similar income asociati - dobanzi la conturi curente accrued interest on shareholders' current accounts cheltuieli cu dobanzile interest expense interest charges interest costs cheltuieli privind dobanzile interest expense interest charges interest payable charges interest costs cheltuieli privind dobanzile si alte cheltuieli similare interest payable and similar charges rata de baza a dobanzii prime lending rate prime rate basic rate rata de piata a dobanzii market interest rate rata dobanzii interest rate rate of interest rata dobanzii interbancare interbank rate rata dobanzii nominale nominal interest rate rata efectiva a dobanzii effective interest rate

rata fixa a dobanzii rata minima a dobanzii

fixed interest rate minimum lending rate MLR rata reala a dobanzii real interest-rate real rate rate ridicate ale dobanzilor high interest rates rate scazute ale dobanzilor low interest rates risc de pierdere din rata dobanzii interest rate risk venituri din dobanzi interest earned interest income venituri din dobanzi si alte venituri similare other interest receivable and similar income efect comercial purtator de dobanda interest-bearing note efecte comerciale nepurtatoare de dobanda non-interest-bearing notes imprumut cu dobanda fixa fixed interest-rate loan fixed-rate loan imprumut cu dobanda redusa low interest-rate loan soft loan obligatiune cu dobanda flotanta floating rate bond floating rate note obligatiune cu dobanda variabila variable-rate bond perioada de dobanda interest period furnizori suppliers furnizori - debitori advance payments to suppliers furnizori de imobilizari suppliers of non-current assets suppliers of fixed assets furnizori si conturi asimilate suppliers and similar accounts conturi analitice ale furnizorilor individual creditors' accounts datorii catre furnizori accounts payable marfa returnata furnizorilor purchases returns plati in avans catre furnizori advance payments to suppliers payments on account in advance furnizori de imobilizari suppliers of non-current assets suppliers of fixed assets impozit pe profit income tax corporate income tax corporation tax tax on income tax on profit impozit pe profit de plata income tax payable impozit pe profit de platit income tax payable impozit pe profitul acumulat accumulated profits tax impozit pe profitul sau pierderea extraordinar(a) tax on extraordinary profit or loss impozitul pe profit amanat deferred income tax deferred portion of income tax expense impozitul pe profit curent current income tax current portion of income tax expense impozitul pe profit sau pierdere din activitati curente tax on profit or loss on ordinary activities palier de impozit pe profit income tax bracket profit contabil inainte de impozit[are] pretax accounting income profit dupa impozitare after-tax earnings profit inainte de impozitare pre-tax profit profit before tax profit inainte de impozitul pe profit income before income taxes income before taxes pre-tax profit provizion amanat pentru impozitul pe profit deferred provision for income taxes

provizion curent pentru impozitul pe profit current provision for income taxes provizion pentru impozitul pe profit provision for income taxes repartizarea impozitului pe profit income tax allocation scopuri [legate de calcularea] impozitului pe profit income tax purposes venituri din impozitul pe profit amanat revenues from deferred tax income alocarea impozitului pe profit income tax allocation cheltuiala cu impozitul pe profit income tax expense cheltuieli cu impozitul pe profit amanat deferred tax expense cheltuieli cu impozitul pe profit si alte impozite income tax and other taxes declaratie privind impozitul pe profit corporate tax return income tax return pierdere average damage loss pierdere bruta gross loss pierdere contabila book loss pierdere de capital capital loss pierdere de curs price loss pierdere din exploatare operating loss pierderi din exploatare operating loss pierdere neconstatata unrecognized loss pierdere neinregistrata unrecorded loss pierdere neta net loss pierdere neta totala loss for the period pierdere partiala partial loss pierdere totala total loss castig sau pierdere pe termen scurt short-term gain or loss cont de profit si pierdere profit and loss account profit and loss statement P&L statement income statement statement of earnings statement of income operating statement cont de profit si pierdere consolidat consolidated profit and loss account consolidated income statement conturi reprezentate in contul de profit si pierdere income statement accounts cu avarie/pierdere partiala with particular average WPA declaratie de profit si pierdere P&L statement profit and loss statement fara pierdere partiala FPA free of particular average impozitul pe profit sau pierdere din activitati curente tax on profit or loss on ordinary activities operatiune in pierdere loss making operation profit sau pierdere profit or loss profit sau pierdere extraordinar(a) extraordinary profit or loss profit sau pierdere pe anul financiar profit or loss for the financial year profit sau pierdere reportat(a) profit or loss brought forward profit si pierdere P/L profit and loss profit or loss for the period income summary trecut pe profit si pierdere written off

profit

profit net income income earnings profit normal normal profit profit acumulat accumulated profit retained earnings retained income retained profit profit acumulat - pierderi acumulate retained earnings-accumulated losses profit atotcuprinzator comprehensive income profit cuprinzator comprehensive income profit brut gross profit income before income taxes income before taxes earnings before income taxes pre-tax profit profit brut din exploatare gross profit profit brut impozabil taxable gross income profit net net income net profit net earnings profit net din exploatare net operating income profit de exploatare operating profit profit din exploatare operating profit profit contabil accounting profit accounting income profit contabil conform principiilor contabile general admise accounting income under generally accepted accounting principles profit contabil inainte de impozit[are] pretax accounting income profit din activitati mentinute in continuare profit from continuing operations income from continuing operations profit din dobanzi interest profit profit disponibil pentru distribuire profit available for distribution profit dupa impozitare after-tax earnings profit exceptional windfall profit profit financiar financial income profitul exercitiului profit for the financial year profit for the period profitul impozabil conform legislatiei fiscale taxable income under the tax laws profitul pe anul financiar profit for the financial year profitul pe exercitiul financiar profit for the financial year profitul raportat reported profit profit financiar inainte de impozit[are] pretax financial income profit impozabil taxable income taxable profit profit inainte de impozitare pre-tax profit profit before tax profit inainte de impozitul pe profit income before income taxes income before taxes pre-tax profit profit nedistribuit retained earnings retained income retained profit undistributed profit

profit nerepartizat

retained earnings retained income retained profit profit pastrat de societate pentru a fi reinvestit earnings retained for use in the business profit pentru scopuri de evidenta contabila income for book purposes profit pentru scopuri de raportare financiara income for financial reporting purposes profit pentru scopuri fiscale income for tax purposes profit retinut la dispozitia intreprinderii retained earnings retained income retained profit profit sau pierdere cuprinzatoare comprehensive income or loss profit sau pierdere din activitati curente dupa impozitare profit or loss on ordinary activities after taxation program program software program de amortizare depreciation schedule program de calcul tabelar spreadsheet program spreadsheet software program de contabilitate general ledger software program de optiuni de achizitie de actiuni de catre personal stock option plan program economic economic program a executa un program (to) run a program a rula un program (to) run a program Comitetul Consultativ in Materie de Gestiune de Programe Advisory Committee on Programme Management ACPM pachet de programe software package pachet [de programe] de contabilitate general ledger accounting package produs-program software package programator programmer programe de calculator software Programul Natiunilor Unite pentru Dezvoltare UNDP United Nations Development Programme Programul Natiunilor Unite pentru Mediul Inconjurator UNEP United Nations Environment Programme raportari financiare financial statements raportari financiare interimare interim financial statements raportari interimare interim statements data raportarii reporting date in rate in installments in instalments a plati in rate (to) pay by instalments plata in rate payment by instalments achizitie in rate hire-purchase HP purchase on installment purchase on instalment vanzare in rate hire-purchase HP installment sale instalment sale sale on instalment comert cu vanzare in rate tally trade creante din vanzari in rate installment accounts receivable cumparare in rate purchase on installment purchase on instalment datorie rambursabila in rate installment debt

efecte comerciale platibile in rate installment notes payable Mecanismul Ratei de Schimb ERM Exchange Rate Mechanism mecanismul ratei duble de schimb DERM dual exchange rate mechanism metoda ratei de amortizare variabile variable charge approach metoda ratei rentabilitatii contabile accounting rate-of-return method rate ridicate ale dobanzilor high interest rates rate scazute ale dobanzilor low interest rates sistem de rate de schimb ajustabile crawling-peg system registru book record registru al creditorilor register of mortgage holders registru analitic subsidiary ledger subsidiary file registru contabil ledger register book registru contabil de inregistrare finala accounting book of final entry registru contabil de inregistrare primara (initiala) book of first entry book of original entry registru de autorizatii de plata voucher register registru de casa cash book registru de cecuri check register registru de conturi analitice subsidiary book of account registru de evidenta primara book of original entry registru de inregistrare a cambiilor bill book tickler file registru de inregistrare finala book of final entry registru de inregistrare initiala book of original entry registru de inscriptiuni - transcriptiuni land register registru de procese verbale minute book registru de state de plata payroll register registru de state de salarii payroll register registru de valori security numbering system registru de vouchere voucher register registru funciar land register registru jurnal day book journal registrul actiunilor share register registrul comertului trade registry register of companies registrul de imobilizari capital expenditure register registrul inventar annual accounts book registrul-jurnal general general journal certificat de inregistrare la registrul comertului certificate of incorporation salariati employees salariat employee salaried salariat actionar worker-shareholder sustrageri marunte de produse de catre salariati employee pilferage agent salariat salaried agent retineri din salarii pentru contributiile salariatilor [la taxe si impozite] employee payroll withholdings salarii wages wages and salaries payroll

salarii angajate accrued wages salarii brute gross earnings salarii de plata wages and salaries payable salarii nete net wages salarii totale total payroll stat de salarii payroll state de salarii impozabile taxable payroll totalul salariilor de platit total wages payable salary wage salariu brut gross salary gross pay salariu cu plata pe ora sau pe bucata wage salariu mediu average monthly salary salariu minim minimum wage salariu net net salary net pay take-home pay salariu primit efectiv take-home pay structura convenita a salariului agreed wage structure supra salariu fringe benefits impozitare la sursa a salariului pay as you earn; PAYE pay as you go nivelul salariului minim minimum wage level cheltuieli cu impozite si taxe aferente statelor de salarii payroll tax expense cheltuieli cu impozitul pe salarii taxes on salaries cheltuieli cu salariile payroll expenses wages and salaries expense cheltuieli cu salariile personalului salaries expense cheltuieli privind salariile salaries expense cheltuieli privind salariile personalului administrativ office salaries expense cheltuieli privind salariile personalului de comercializare store salaries expense cont bancar pentru plata salariilor payroll bank account cont de salarii payroll account salary account contabil pentru salarii payroll accountant contabilitatea salariilor payroll accounting \ payroll record wages-salaries record contributiile angajatorului la impozitele/taxele pe statele de salarii employer payroll taxes impozit pe salarii wages tax impozite pe salarii taxes on salaries impozite pe statele de salarii - contributiile angajatorului employer payroll taxes impozite si taxe aferente statelor de salarii payroll taxes taxes on payroll impozite si taxe pe statele de salarii payroll taxes impozite si taxe pe statele de salarii de platit payroll tax payable impozitul pe salarii tax on salaries personal - salarii datorate employees - salaries payable registru de state de salarii payroll register retineri din salarii datorate tertilor retentions from salaries payable to third parties retineri din salarii pentru contributiile salariatilor [la taxe si impozite] employee payroll withholdings plan de detinere de actiuni de catre salariati employee stock ownership plan ESOP

rascumpararea intreprinderii de catre salariati

leveraged management buy out LMBO retineri din salarii pentru contributiile salariatilor [la taxe si impozite] employee payroll withholdings situatii contabile accounting statements situatii contabile interimare interim accounts situatii financiare financial statements situatii financiare consolidate consolidated financial statements situatii financiare interimare interim financial statements situatii interimare interim statements alte situatii financiare other financial statements note explicative la situatiile financiare notes to the financial statements notes to the statements notes on the accounts notes to the accounts taxe charges dues taxes taxe bancare bank charges taxe conventionale treaty duty taxe de achitat (vama) fee charged taxe de canal canal dues taxe de carantina quarantine charges taxe de cheiaj wharfage wharfage charge wharfage dues taxe de container container dues taxe de depozitare warehousing taxe de descarcare unloading fees taxe de emisiune cost of issue issuing cost taxe de evaluare valuation charge taxe de expeditie forwarding charges taxe de export export levies taxe de far light dues taxe de incarcare si descarcare neincluse in navlu FIO free in and out taxe de incasat la livrare cc charges collect taxe de inspectie inspection fees taxe de pastrare in custodie safe-custody charges taxe de reexpediere reforwarding charges taxe de salvare salvage charges taxe de stivuire stevedoring stevedoring charges taxe de terminal terminal charges taxe de transport freight charges taxe de transport continental inland transport charges taxe de transport pe caile navigabile interioare inland waterway freight taxe de vanzare sale charges taxe fiscale fiscal charges taxe pe incarcatura cargo dues taxe platite in avans charges prepaid expenses paid in advance prepaid expenses

taxe portuare

harbour dues port dues taxe postale postage taxe vamale de import si alte taxe si impozite aferente importului taxe si onorarii de incasat fees receivable venituri din taxe si onorarii fees earned taxa ad valorem ad valorem tax taxa asupra articolelor de lux luxury tax taxa consulara taxa de aeroport taxa de anulare taxa de certificare taxa de cheiaj consular fee airport tax cancellation charge certification fee wharfage wharfage charge wharfage dues taxa de colectare collection charge taxa de concesiune concession fee taxa de custodie custody account charges taxa de incarcare loading fee taxa de incasare collection charge collection fee taxa de inregistrare registration fee transfer fee taxa de intrare in vama customs entry charge taxa de licenta licensing fee taxa de livrare delivery charge taxa de magazinaj warehouse charge taxa de manipulare handling charge taxa de neprezentare no show charge taxa de obtinere a licentei de export export license fee taxa de obtinere a licentei de import import license fee taxa de retur back freight taxa de scont privata private discount rate taxa de succesiune estate duty inheritance tax taxa de timbru stamp duty taxa de transbordare transshipment charge taxa de transport freight charges freight rate hauling charge porterage taxa de transport cu camionul hauling charge trucking fee taxa de trecere toll taxa de vamuire customs clearance charge taxa deductibila deductible tax taxa minima minimum charge taxa pe valoarea adaugata value added tax taxa pe valoarea adaugata value added tax WATT TVA value added tax VAT TVA aferenta iesirilor output VAT TVA aferenta intrarilor input VAT value added tax on input

import duties and taxes

TVA colectata TVA de plata TVA de recuperat TVA deductibila

output VAT VAT payable VAT receivable deductible VAT input VAT TVA incasata VAT collected TVA inclus VAT included TVA neexigibila VAT under settlement cu cota zero de TVA zero-rated for VAT declaratie de TVA VAT return fara tva excluding VAT legislatie privitoare la TVA VAT legislation numar de inregistrare pentru TVA VAT registration number numar pentru TVA VAT number persoanele inregistrate ca platitoare de TVA VAT-registered persons platitor de TVA taxable person scutit de TVA exempt from VAT taxa pentru surplus de bagaje excess baggage charge taxa perceputa output tax taxa vamala customs duty customs tax rate of duty taxa vamala ad valorem ad valorem duty taxa vamala de export export duty taxa vamala de import import duty taxa vamala specifica specific duty taxa variabila floating charge taxa [perceputa] levy taxat taxed charged a taxa (to) tax livrat pe chei (taxe vamale platite) Delivered Ex Quay (Duty Paid) livrat, taxe vamale neplatite DDU Delivered Duty Unpaid livrat, taxe vamale platite DDP Delivered duty paid net de impozite/taxe net of taxes scutit de taxe vamale duty free free of customs duties colectare de impozite collection of taxes a impune (impozite sau taxe) (to) levy a percepe (impozite sau taxe) (to) levy alte impozite, taxe si varsaminte asimilate other taxes and similar liabilities franco de taxe duty free impozite si taxe datorate de angajati taxes owed by the employees impozite si taxe pe statele de salarii payroll taxes impozite si taxe pe statele de salarii de platit payroll tax payable impozite si taxe salariale payroll taxes impozite, taxe si varsaminte asimilate taxes and similar amounts charges dues taxes impozite amanate deferred taxes impozite de platit taxes payable impozite pe vanzari sales taxes impozite periodice recurrent taxes

impozite locale

local rates rates city taxes impozite pe salarii taxes on salaries impozite pe statele de salarii - contributiile angajatorului impozite si taxe aferente statelor de salarii

employer payroll taxes

payroll taxes taxes on payroll accize si impozite pe vanzari excise and sales taxes cheltuieli cu alte impozite, taxe si varsaminte asimilate other taxes, duties and similar expenses cheltuieli cu impozite si taxe aferente statelor de salarii payroll tax expense cheltuieli cu impozitele, taxele si varsamintele asimilate taxes, duties and similar expenses cheltuieli cu impozitul pe profit si alte impozite income tax and other taxes cheltuieli inregistrate in avans cu impozitele prepaid taxes contributiile angajatorului la impozitele/taxele pe statele de salarii employer payroll taxes declaratie privind impozitele pe vanzari sales tax return deducere de impozite allowance deduction deduceri din impozite withholding allowances evitare sau reducere pe cale legala a impozitelor datorate tax avoidance net de impozite/taxe net of taxes planificarea impozitelor tax planning provizioane pentru impozite de platit provision for taxes payable provizioane pentru impozite si taxe provisions for taxation retineri din salarii pentru contributiile salariatilor [la taxe si impozite] employee payroll withholdings taxe vamale de import si alte taxe si impozite aferente importului import duties and taxes venit revenue income return venit anual annual income venit brut gross income venit care nu este castigat din activitate unearned income venit castigat din activitate earned income venit comercial ordinary income venit contabil accounting income venit din capital unearned income venit din dividende dividend income venit din munca earned income venit fiscal tax income venit impozabil taxable income venit net net income net earnings venit personal personal income private income venitul impozabil pentru persoane fizice taxable income for individuals venitul mediu pe cap de locuitor average income per capita average per capita income declaratie de venit income tax return income statement declaratie de venit global individual tax returns impozit pe venit income tax impozit pe venitul din capital capital tax impozit pe venitul personal personal income tax

impozit pe veniturile din valori mobiliare

impozit pe veniturile persoanelor fizice palier de impozit pe venit venituri revenues income earnings venituri aferente din punct de vedere fiscal exercitiilor viitoare

capital yields tax tax on distributions personal income tax income tax bracket

deferred revenue deferred income venituri aferente exercitiului financiar curent dar care se vor incasa in exercitiul/exercitiile viitoare accrued income venituri angajate accrued revenues accrued income venituri brute gross income gross earnings venituri constatate anticipat deferred credits deferred income venituri constatate in avans deferred revenue deferred income venituri cumulate cumulative earnings venituri cumulate de la inceputul execitiului earnings to date venituri din activitati diverse revenues from sundry activities venituri din ajustarea la inflatie revenues from adjustments for inflation venituri din alte imobilizari financiare revenues from other long term financial investments venituri din alte investitii si imprumuturi [acordate] income from other investments and loans venituri din cedarea activelor revenues from disposal of assets venituri din comisioane commission revenue commissions earned venituri din creante imobilizate revenues from long term receivables venituri din despagubiri si penalitati revenues from penalties and damages venituri din diferente de curs valutar foreign exchange gains venituri din dobanzi interest earned interest income venituri din dobanzi si alte venituri similare other interest receivable and similar income venituri din donatii si subventii primite gifts and subsidies received venituri din exploatare operating revenues operating income venituri din imobilizari financiare revenues from long term financial investments venituri din prestari de servicii service revenue venituri din publicitate advertising revenue venituri din redevente royalty income venituri din redevente, locatii de gestiune si chirii rental and royalty income venituri din servicii [prestate] service revenue venituri din vanzari revenues from sales income from sales venituri din vanzarile de produse revenue from product sales venituri diverse miscellaneous income other income venituri exceptionale extraordinary revenues extraordinary income venituri exceptionale din operatii de gestiune extraordinary administrative revenues venituri extraordinare extraordinary revenues extraordinary income venituri financiare financial revenues financial income venituri in afara exploatarii non-operating revenue

non-operating income deferred revenue deferred income unearned revenues venituri din exploatare operating revenues operating income venituri din provizioane privind activitatea de exploatare write back of operating provisions venituri din subventii de exploatare revenues from subsidies for operating activities venituri din subventii de exploatare aferente altor venituri revenues from subsidies related to other income venituri din subventii de exploatare aferente cifrei de afaceri revenues from subsidies related to the turnover venituri din subventii de exploatare pentru alte cheltuieli de exploatare revenues from subsidies for other operating expenses venituri din subventii de exploatare pentru plata personalului revenues from subsidies for wages and salaries alte venituri din exploatare other operating revenues other operating income active de exploatare operating assets activitate de exploatare ordinary operations activitati curente de exploatare operating activities alte cheltuieli de exploatare other operating expenses other operating charges alte venituri din exploatare other operating revenues other operating income beneficiu din exploatare trading profit buget de exploatare operating budget capital de exploatare working capital care nu este de exploatare non-operating cheltuieli de exploatare operating cost operating expenses operating charges operating costs cheltuieli de exploatare privind amortizarea imobilizarilor operating expenses related to depreciation of fixed assets operating expenses related to depreciation of non-current assets cheltuieli de exploatare privind amortizarile si provizioanele operating expenses related to depreciation and provisions depreciation and provisions - operating expenses cheltuieli de exploatare privind provizioanele pentru deprecierea activelor circulante operating expenses related to provisions for depreciation of current assets write-down of current assets cheltuieli de exploatare privind provizioanele pentru deprecierea imobilizarilor impairment losses on non-current assets operating expenses related to provisions for depreciation of fixed assets cheltuieli de exploatare privind provizioanele pentru riscuri si cheltuieli operating expenses related to provisions for risks and charges provisions for risks and charges - operating charges contabilitate analitica de exploatare cost accounting costuri de exploatare operating costs credit de exploatare working capital credit working credit declaratie de exploatare operating statement fluxuri de numerar din activitati de exploatare cash flows from operating activities garantie pe perioada de exploatare lifetime warranty materiale consumabile de exploatare/productie operating supplies venituri inregistrate in avans

rezultat de exploatare rezultat din exploatare

operating result operating result income from operations unitate contabila de exploatare accounting unit venituri din provizioane privind activitatea de exploatare write back of operating provisions venituri din subventii de exploatare revenues from subsidies for operating activities venituri din subventii de exploatare aferente cifrei de afaceri revenues from subsidies related to the turnover venituri din subventii de exploatare pentru alte cheltuieli de exploatare revenues from subsidies for other operating expe venituri din subventii de exploatare aferente altor venituri revenues from subsidies related to other income venituri din subventii de exploatare pentru plata personalului revenues from subsidies for wages and salaries venituri exceptionale din provizioane extraordinary revenues from provisions venituri exceptionale din provizioane pentru deprecieri extraordinary revenues from provisions for depreciation venituri exceptionale din provizioane pentru riscuri si cheltuieli extraordinary revenues from provisions for risks and charges venituri exceptionale din provizioane reglementate extraordinary revenues from statutory provisions venituri si cheltuieli exceptionale extraordinary income and expenditure alte venituri exceptionale din operatii de capital other extraordinary revenues generated by capital transactions alte venituri exceptionale din operatii de gestiune other extraordinary administrative revenues exceptional extraordinary exceptionale extraordinary contract exceptional one-off contract profit exceptional windfall profit venituri exceptionale extraordinary revenues extraordinary income venituri si cheltuieli exceptionale extraordinary income and expenditure alte cheltuieli exceptionale privind operatiile de capital other extraordinary expenses related to capital transactions alte cheltuieli exceptionale privind operatiile de gestiune other extraordinary administrative expenses alte venituri exceptionale din operatii de capital other extraordinary revenues generated by capital transactions alte venituri exceptionale din operatii de gestiune other extraordinary administrative revenues cheltuieli exceptionale extraordinary expenses cheltuieli exceptionale privind amortizarea imobilizarilor extraordinary expenses related to depreciation of fixed assets cheltuieli exceptionale privind amortizarile si provizioanele extraordinary expenses related to depreciation and provisions cheltuieli exceptionale privind operatiile de gestiune extraordinary administrative expenses cheltuieli exceptionale privind provizioane pentru deprecieri extraordinary expenses related to provisions for depreciation cheltuieli exceptionale privind provizioane pentru riscuri si cheltuieli extraordinary expenses related to provisions for risks and charges cheltuieli exceptionale privind provizioane reglementate extraordinary expenses related to statutory provisions castiguri si pierderi exceptionale extraordinary gains and losses valoare value

amount worth valoare actuala current value present value realisable value valoare actuala de piata current market value valoare actualizata neta discounted cash flow DCF valoare adaugata value added valoare adaugata bruta gross value added GVA valoare adaugata neta net value added NVA valoare asigurabila insurable value valoare bursiera market value valoare ca garantie value as security valoare comerciala commercial value valoare contabila book value carrying amount carrying value valoare contabila a actiunii book value per share valoare contabila bruta gross book value valoare contabila neta net book value valoare contabila nominala accounting par value valoare curenta current value present value realisable value valoare de amortizat depreciable cost valoare de cesiune globala going concern value valoare de estimare estimated value valoare de inlocuire replacement price valoare de inventar inventory value valoare de piata market price market value current price valoare de portofoliu investment paper valoare de randament capitalized income value valoare de revanzare resale value valoare de vanzare a imobilizarilor uzate disposal value valoare din factura invoice value valoare justa fair value valoare la casare scrap value valoare la scadenta maturity value valoare nominala nominal value par value face value face amount valoare par face value nominal value par value valoare totala a facturii total invoice value valoarea neta a facturi net invoice value valoarea nominala a actiunilor nominal value of the shares par value of the stock valoare reziduala disposal value residual value

scrap value salvage value net book value valoarea stocurilor inventory value a declara la o valoare mai mare decat cea reala (to) overstate a declara la o valoare mai mica decat cea reala (to) understate a reduce valoarea contabila a unui activ (to) write down deduceri de afaceri permise conform legislatiei fiscale allowable business deductions under the tax laws deduceri din impozite withholding allowances deduceri din vanzari sales deductions deduceri personale personal deductions deductibil deductible deductible (ins.) deductibil fiscal tax-deductible deductibil la calculul impozitului tax-deductible diferenta temporara deductibila deductible temporary difference nedeductibil non-deductible taxa deductibila deductible tax taxa [pe valoarea adaugata] deductibila input tax TVA deductibila deductible VAT input VAT cheltuieli deductibile deductible expenses deductible charges allowable expenses cheltuieli deductibile fiscal allowable business deductions under the tax laws deductible expenses for tax purposes tax-deductible expenses tax-deductible charges cheltuieli deductibile in scopuri legate de impozitare deductible expenses for tax purposes cheltuieli nedeductibile disallowed deductions non-allowable charges non-deductible expenses costuri deductibile fiscal tax-deductible costs

Company

INCOME STATEMENT
INDICATOR A 1.Net turnover (row 02 to 04) Cost of goods sold ROW NO. B 01 02 2005 1 2006 2 44 500 42 000

Sale of goods purchased for resale (acc. 707) Subsidies related to the turnover (acc. 7411) 2. VARIATION IN INVENTORY Sold C Sold D 3. OWN WORK CAPITALIZED (acc. 721+722) 4. Other operating revenues (acc.758+ 7417) TOTAL OPERATING INCOME (row 01+05-06+07+08) 5. a. Row materials expenses (acc. 601+602-7412) Other expenses related to row materials (acc. 603+604+606+608) b. Electricity, heating and water (acc. 605) Goods for resale (acc. 607) 6. Staff costs (row 15+16) a. Salaries (acc. 641-7414) b. Social security contribution (acc. 645-7415) 7.Value adjustments of non financial assets (row 18-19) a. 1) Depreciation of NC assets (acc. 6811+6813) a. 2)Write back of provisions and adjustments for inflation b. value adjustments of current assets (row 21-22) b.1) Bad debts written off (acc. 654+6814) b. 2) Bad debts written off and subsequently collected

03 04 05 06 07 08 09 10 11 12 13 14 15 16 17 18 19 20 21 22 -

2500 44 500 5 000 620 2000 9000 9000 83,33 -

(acc. 754+7814) 8. Other operating expenses (row 24 to 28) 8.1. Third party services (acc. 011+612+613+614+621+623 +624+625+626+627+628+7410) 8.2. Other taxes, duties and similar expenses (acc. 635) 8.3. Other operating expenses (acc. 658) Value adjustments of provisions for risks and charges (row 28-29) Provisions for risks and charges (acc. 6812) Write back of provisions for risks and charges (acc. 7812) TOTAL OPERATING EXPENSES ( row 10 to 14+17+20+23+27) PROFIT/ LOSS FROM OPERATING ACTIVITIES -Profit (row 09-30) -Loss (row 30-09) 9. Revenues from long term financial investments (acc. 7613+7614+7615+7616) From which within the group 10. Revenues from long term investments in companies (acc. 7611+7612) From which within the group 11. Interest income (acc. 766) From which within the group Other financial revenues (acc. 7617+762+763+764+765+767 +768+788) TOTAL- FINANCIAL REVENUES (row 33+35+37+39)

23 24 25 26 27 28 29 30

8000 8000 24 703,3

31 32 33 34 35 36 37 38 39 40

19 796,7 3000 3000

12. Value adjustments of financial assets (row 42-43) Impairment losses and write down of financial assets (acc. 686) Reversal of impairment losses and write down of financial assets (acc. 786) 13. Interest expense (acc. 666-7418) From which within the group Other financial expenses (acc. 663+664+665+667+668) TOTAL- FINANCIAL EXPENSES (row 41+44+46) PROFIT/ LOSS FROM FINANCIAL ACTIVITIES -Profit (row 40-47) -Loss (row 47-40) 14. CURRENT PROFIT/LOSS -Profit (row 31+48) -Loss (row 32+49) 15. Extraordinary revenues 16. Extraordinary expenses PROFIT/ LOSS FROM EXTRAORDINARY ACTIVITIES -Profit (row 52-53) -Loss (row 53-52) TOTAL REVENUES (row 09+40+52) TOTAL EXPENSES (row 30+47+53) PROFIT/ LOSS before taxation -Profit (row 56-57) -Loss (row 57-56) 18. INCOME TAX (row 61+62-63) Current income tax (acc. 6911) Deferred tax (acc. 6912)

41 42 43 44 45 46 47

48 49 50 51 52 53 54 55 56 57 58 59 60 61 62

3000 22 796,7 47 500 24 703,3 22 796,7 5 699,2 5 699,2 -

Deferred tax income (acc. 791) 19.Other taxes not included above 20. NET PROFIT/LOSS -Profit (row 58-60-64) -Loss (row 59+60+64); (60+61-58)
Company

63 64 65 66
.

17 097,50 -

Ending Balance sheet

ACTIVE A. FIXED ASSETS I. INTANGIBLE ASSETS 1. Set-up costs (acc. 201-2801) 2.Development costs (acc. 203-2803-2903) 3.Concessions, patents, licences, trademarks and similar rights and assets (acc. 2051+2052+208-28052808-2905-2908) 4.Goodwill (acc.2071-2807-2907-2075) 5. Intangible assets in progress (acc. 233+234-2933) TOTAL (row 01 to 05) II. TANGIBLE ASSETS 1. Buildings (acc. 211+212-2811-28122911-2912) 2. Plant & machinery (acc. 213-2813-2913) RO W NO. 01 02 03 01.01.2006 225 000 lei31.12.2006 243 917 9 000 9 000

04 05 06 07 08

225 000 200 000 25 000

9 000 243 917 199 917 35 000

3.

Fixtures and fittings (acc. 214-2814-2914) 4. Tangible assets progress (acc.231+232-2931) TOTAL (row 07 to 10) III. FINANCIAL ASSETS 1. Investments in subsidiaries (acc. 261-2961) 2.

09 in 10 11 12

225 000 -

234 917 -

Long term receivables (acc. 2671+2672-2965) 3. Investments in associates (acc. 263-2963) 4. Receivables related to associates (acc. 2675+2676-2967) 5. Investments in companies excluded from consolidation (acc. 262+264+265-2962 -2964) 6. Long term loans (acc.2673+2674+2678+26792966-2969) 7. Own shares- NC assets (acc. 2677-2968) TOTAL (row 12 to 18) TOTAL FIXED ASSETS (row 06+11+19) B. CURRENT ASSETS I. INVENTORIES 1. Row materials and consumables (acc. 301+3021+3022+3023+3024 +3025+3026+3028+303+/308+351+358+381+/-388-

13 14 15 16

17 18 19 20

225 000 137 000

243 917 132 000

21

391-3921-3922-3951-3958398) 2. Work in progress (acc. 331+332+334+/3481+3541-393-3941-3952) 3. Finished goods (acc. 345+346+/-3485+/3486+3545+3546+356+357+ 361+/-368+371+/-378-39453946-3953-3954-3956-39574428) 4. Advance payments to suppliers for the purchase of inventories (acc. 4091) TOTAL (row 21 to 24) II. ACCOUNTS RECEIVABLE & SIMILAR ACCOUNTS 1. Accounts receivable (acc. 4092+4111+4118+413 +418-491) 2. Accounts receivable from shareholders (acc. 4511+4518-4951) 3. Transactions with associates (acc. 4521+4528-4952) 4. Payroll and similar accounts (acc. 245+4282+431+437+4382 +441+4424+4428+444+445 +446+447+4482+4582+461 +473-493+5187) 5. Shareholdersamounts receivable related to capital (acc. 456-4953) TOTAL (row 26 to 30) III. SHORT TERM

22 23

24

25 26 27 28 29

137 000 3 000 -

132 000 3 530 -

30 31

3 000

3 530

INVESTMENTS 1. Short term financial investments (acc. 501-591) 2. Own shares (acc. 502-592) 2. Other short term investments (acc. 5031+5032+505+5062+5081 +5088-593-595-596598+5133+5114) TOTAL (row 32 to 34) IV. CASH &CASH EQUIVALENTS (acc. 5112+5121+5122+5123+5124 +5125+5311+5314+5321+5322 +5323+5328+5412+542) TOTAL CURRENT ASSETS (row 25+31+35+36) C. PREPAYMENTS (acc.471) D. SHORT TERM LIABILITIES 1. Debenture loans (acc. 1614+1615+1617+1618 +1681-169) 2. Short term bank loans (acc. 1621+1622+1624+1627+ 1682+5191+5192+5198) 3. Advance payments from customers (acc. 419) 4. Suppliers and similar accounts (acc. 401+404+408) 5. Bills of exchange payable (acc. 403+405) 6. Debts related to financial

32 33 34

35 36

93 000

60 688,80

37 38 39 40

233 000 -

196 218,80 500 -

41 42 43 44

100 000 -

100 737,80 -

assets (acc. 1661+1685+2691+4511 +4518) 7. Debts toward associates (acc. 1662+1686+2692+4521 +4528) 8. Other loans and similar debts (acc.1623+1626+167+1687 +2698+421+423+424+426 +427+4281+31+437+381 +441+4423+4428 +444+446+447+4481+4551 +4588+456+457+4581+462 +473+509+5186+5193+519) TOTAL (row 39 to 46) E. NET CURRENT ASSETS /LIABLITIES (B+C-D-I) (row 37+38-47-62) F. TOTAL ASSETS LESS CURRENT LIABILITIES (row 20+48) G. LONG TERM LIABILITIES 1. Debenture loans (acc. 1614+1615+1617+1618 +1681-169) 2. Long term bank loans (acc. 1621+1622+1624+1627 +1682+5191+5192+5198) 3. Advance payments from customers (acc. 419) 4. Suppliers and similar accounts (acc. 401+404+408) 5. Bills of exchange payable (acc. 403+405) 6. Debts related to financial assets (acc. 1661+1685+2691+4511

45 46

40 000

49 000

47 48 49

140 000 93 000 318 000

149 737,80 36 580,80 280 497,50

50 51 52 53 54 55

168 000 -

117 000 -

+4518) 7.Long term debts related to financial assets (acc. 1662+1686+2692+4521 +4528) 9. Other long term loans and similar debts ( acc. 623+1626+167 +1687+2698+421+423 +424+426+427+4281 +431+437+4381+441 +4423+4428+444+446 +447+4481+4551+4558 +456+457+4581+462 +473+509+5186+5193+ 5194+5195+5196+5197) TOTAL (row 50 to 57) H. PROVISIONS FOR RISKS AND CHARGES 1. Provisions for pensions 2. Other provisions for risks and charges (acc. 151) TOTAL PROVISIONS (row 59+60) I. DEFFERED INCOME (acc. 131+472) (row 63+64) investments subsidies (acc.131) - deferred income (acc.472) J. CAPITAL AND RESERVES I. CAPITAL (row 66 to 68), from which: - subscribed and not paid in share capital (acc. 1011) - subscribed and paid in share capital (acc. 1012) - patrimony (acc. 1015) II. SHARE PREMIUM

56

57

58 59 60 61 62 63 64 65 66 67 68 69

168 000 100 000 -

117 000 100 000 -

ACCOUNT (acc. 1041+1042+1043+1044) III. REVALUATION RESERVES sold C (acc. 105) Sold d IV. RESERVES (acc. 106) (row 73 to 76) 1. Legal reserves (acc. 1061) 2.Reserve for own shares (acc. 1062) 3.Statutory or contractual capital reserve (acc. 1063) 4.Other reserves (acc. 1068+/-107) V. PROFIT/LOSS BROUGHT FORWARD sold C (acc. 117) sold D VI. PROFIT/LOSS FOR THE PERIOD sold C (acc. 121) sold D -profit appropriation (acc. 129) TOTAL CAPITAL AND RESERVES (row 65+69+70-71+72+7778+79-80-81) Public patrimony (acc. 1016) TOTAL CAPITAL (row 80+81)

70 71 72 73 74 75 76 77 78 79 80 81 82

50 000 50 000 150 000

50 000 30 000

17 097,50 163 497,50

83 84

150 000

163 497,50