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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
venituri financiare
financial revenues
financial income
venituri financiare din provizioane
reversal of impairment losses and write-down of financial
assets
financial revenues from provisions
alte venituri financiare
other financial revenues
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 investitii financiare cedate
revenues on disposal of financial investments
venituri din investitii financiare pe termen scurt
revenues from short term financial investments
venituri din provizioane pentru deprecierea activelor circulante
[financiare]
reversal of write-down of financial current assets
venituri din provizioane pentru deprecierea imobilizarilor
financiare
reversal of impairment losses on financial non-current assets
extraordinare
extraordinary
cheltuieli extraordinare
extraordinary expenses
extraordinary charges
cheltuieli privind calamitatile si alte evenimente extraordinare
expenses related to natural disasters and other extraordinary
events
cheltuieli si venituri extraordinare
extraordinary gains and losses
elemente extraordinare
extraordinary items
operatiuni extraordinare (fuziune, achizitia unei alte companii)
unusual transactions (a merger, the purchase of another
company)
venituri din subventii pentru evenimente extraordinare si altele
similare
revenues from subsidies for extraordinary events and other
similar revenues
venituri extraordinare
extraordinary revenues

extraordinary income
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
alte cheltuieli de exploatare
other operating expenses
other operating charges
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
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
profit
profit
net income
income
earnings
profit acumulat
accumulated profit
retained earnings
retained income
retained profit
profit acumulat - pierderi acumulate
retained earnings-accumulated losses
profit atotcuprinzator
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 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 cuprinzator
comprehensive income
profit de exploatare
operating profit
profit din activitati mentinute in continuare
profit from continuing operations
income from continuing operations
profit din dobanzi

interest profit
profit din exploatare
operating profit
profit disponibil pentru distribuire
profit available for distribution
profit dupa impozitare
after-tax earnings
profit exceptional
windfall profit
profit financiar
financial income
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 net
net income
net profit
net earnings
profit net din exploatare
net operating income
profit normal
normal 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
profit or loss
profit sau pierdere cuprinzatoare
comprehensive income or loss
profit sau pierdere din activitati curente dupa impozitare
profit or loss on ordinary activities after taxation
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
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
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
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 furnizor
supplier's 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 cu rata variabila
adjustable rate mortgage
ARM
credit ipotecar direct
direct mortgage loan
credit ipotecar indirect
indirect mortgage loan
credit lombard
collateral loan (USA)
lombard loan UK
credit mixt
mixed credit
credit negarantat
blank credit
open credit
unsecured credit
credit negociabil
negotiable credit
credit obligatar
bond financing
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
creditarea contului
credit on account
crediting the account
creditat
credited
cumparare pe credit
credit purchase
term purchase
cumparari pe credit
purchases on credit
cumparator pe credit
credit customer
de creditat
to be credited
evaluarea riscurilor de credit
credit status investigation
inregistrare in creditul [unui cont]
credit entry
inregistrare pe credit
credit entry
credit
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
pe credit (despre inregistrari contabile)
on the credit side
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
COTIZATII-DUES
Indemnizatie-predictible compensation
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
venituri financiare
financial revenues
financial income
venituri financiare din provizioane
reversal of impairment losses and write-down of financial
assets
financial revenues from provisions
alte venituri financiare
other financial revenues
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 investitii financiare cedate
revenues on disposal of financial investments
venituri din investitii financiare pe termen scurt
revenues from short term financial investments
venituri din provizioane pentru deprecierea activelor circulante
[financiare]
reversal of write-down of financial current assets
venituri din provizioane pentru deprecierea imobilizarilor
financiare
reversal of impairment losses on financial non-current assets
financiar
financial
administratie financiara
Board of Inland Revenue UK
Inland Revenue

internal revenue service


IRS US
an financiar
tax year
financial year
accounting year
accounting period
fiscal period
analiza rapoartelor financiare
financial statement analysis
buget financiar
financial budget
cheltuieli aferente exercitiului financiar curent dar care se vor
plati in exercitiul/exercitiile viitoare
accrued expenses
accrued charges
accruals
Comisia Standardelor de Contabilitate Financiara; FASB
Financial Accounting Standards Board; FASB
consilier financiar
financial adviser
contabil financiar
financial accountant
contabilitate financiara
financial accounting
control financiar
financial control
Corporatia Financiara Internationala
International Finance Corporation
datorii angajate, sold la inceputul [exercitiului financiar]
beginning accrued liabilities
director financiar
financial vice president
document financiar
financial document
efect financiar
finance bill
exercitiu financiar
tax year
accounting period
accounting year
financial year
fiscal period
fiscal year
interes financiar
financial interest
interes financiar direct
direct financial interest
interes financiar indirect
indirect financial interest
intermediar financiar
financial intermediary
istoric financiar
financial record
leasing financiar
finance lease
operatiuni de sfarsit de an financiar
closing procedures
year end procedures
pasive angajate, sold la inceputul [exercitiului financiar]
beginning accrued liabilities
profit financiar
financial income

profit financiar inainte de impozit[are]


pretax financial income
profit sau pierdere pe anul financiar
profit or loss for the financial year
profitul pe anul financiar
profit for the financial year
profitul pe exercitiul financiar
profit for the financial year
raport financiar interimar
interim financial report
raport financiar/bursier
market report
rezultat financiar
financial result
risc financiar
financial risk
sfarsitul exercitiului (financiar)
end of a financial year
sfarsitul exercitiului financiar
end of the financial year
standard de contabilitate financiara
financial accounting standard
trecutul financiar al companiei
company's financial history
vicepresedinte financiar
financial vice president
santaj financiar
greenmail
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 primele de asigurare
insurance premiums expense
insurance expense
cheltuieli cu publicitatea
advertising expense(s)
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
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
plan de conturi
chart of accounts
codification of accounts
cont
account
cont al bilantului de inchidere
balance sheet account
cont al unui client (la un magazin)
charge account US
cont analitic
subsidiary account
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
personal bank account
cont bilantier
on-balance sheet account
cont colectiv
control account
cont comun
joint account
joint venture account
cont corespondent
contra account
contra account UK
offset account
offset account US
cont cu destinatie speciala
earmarked account
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 de activ
asset account
cont de amortizare acumulata
accumulated depreciation account
cont de cecuri
check account
checking account
cheque account
cont de cheltuieli

cost account
cont de control
control account
controlling account
cont de datorii
liability account
cont de depozit
deposit account
cont de depozit bancar
banking deposit account
cont de diverse
sundries account
cont de economii
savings account
cont de exploatare generala
trading account
cont de gestiune a trezoreriei
cash management account
cont de lichidare
settlement account
cont de materiale
supplies account
cont de pasiv
liability 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 venituri
revenue account
cont de virament
giro account
cont de viramente cu banca nationala
clearing account with the National Bank
cont debitor
bank overdraft
overdrawn account
cont descoperit
bank overdraft
overdrawn account
cont detaliat
detailed account

cont din cartea mare


ledger account
cont sintetic
control account
controlling account
a avea contul creditor
(to be in the) black
a avea contul descoperit
(to be in the) red
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
activ
asset
assets
activ amortizabil
depreciable asset
activ circulant
current asset
current assets
activ comercial
operating assets
activ contabil
total asset value
activ curent
current asset
current assets
activ de exploatare
operating assets
activ de folosinta indelungata
long-lived asset
activ de lunga durata
long-lived asset
activ disponibil
liquid resources
cash and bank balances
activ fictiv
fictitious assets
nominal assets
activ imobilizat
long-term asset
long-lived asset
activ nelichid
illiquid asset
activ net
net assets
net worth
activ net real
equity capital
activ pe termen lung
long-term asset
activ privind impozitul amanat
deferred tax asset
activ total
total assets
baza de impozitare a unui activ sau obligatii
tax base of an asset or liability

cont de activ
asset account
cont de regularizare activ/pasiv
asset-liability adjustment account
conturi de pasiv corespondente unui cont de activ
contra-asset accounts
debitori scosi din activ, urmariti in continuare
receivables written off but still followed up
decontari din operatii in participatie - activ
transactions related to joint operations - asset
descresteri ale activului net
decreases in net assets
diferente de conversie - activ
foreign exchange differences - assets
inregistrat drept activ
capitalized
operatiuni in activ
lending business
a reduce valoarea contabila a unui activ
(to) write down
sold activ
positive balance
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 corporale si necorporale
tangible and intangible assets
imobilizari financiare
financial assets
financial fixed assets
financial non-current assets
investment assets
imobilizari financiare sub forma de interese de participare
investments in associates
imobilizari fizice
plant and equipment
imobilizari in curs
fixed assets under construction
non-current assets in progress
fixed assets in progress
imobilizari necorporale
intangible assets
intangibles
imobilizari necorporale in curs
intangible assets in progress
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
alte imobilizari corporale
other tangible assets
alte imobilizari necorporale
other intangible assets
amortizarea altor imobilizari corporale
depreciation of other tangible assets
amortizarea altor imobilizari necorporale
amortisation of other intangible assets
avansuri acordate pentru alte imobilizari corporale
advance payments for other tangible assets
avansuri acordate pentru imobilizari corporale
advance payments for tangible non-current assets
avansuri acordate pentru imobilizari necorporale
advance payments for intangible non-current 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
furnizori de imobilizari
suppliers of non-current assets
suppliers of fixed assets

pierderi
losses
pierderi contingente
contingent losses
pierderi datorate debitorilor
losses on receivables
pierderi datorate furturilor sau sustragerilor
losses due to theft or pilferage
pierderi de capital
capital losses
pierderi de stocuri
inventory losses
pierderi din creante
losses on amounts receivable
pierderi din creante legate de participatii
losses on amounts receivable in relation with long term
financial investments
pierderi din creante si debitori diversi
bad debts written off
pierderi din debitori diversi
losses on sundry debtors
pierderi din exploatare
operating loss
pierderi din operatiuni de capital
capital losses
pierderi nete din operatiuni de capital
net capital loss
pierderi privind investitiile financiare pe termen scurt cedate
losses on disposal of short term financial investments
a trece la pierderi
(to) write off
alte profituri sau pierderi cuprinzatoare acumulate
accumulated other comprehensive income or loss
corelarea pierderilor
matching losses
dreptul pierderilor (in asigurari)
law of average
evaluare a pierderilor
loss assessment
profit acumulat - pierderi acumulate
retained earnings-accumulated losses
provizioane pentru pierderi din schimb valutar
provisions for foreign exchange losses
reportarea pierderii fiscale
tax loss carry forward
reportarea pierderilor fiscale neutilizate
carrying forward unutilised tax losses
transferarea pierderii fiscale in perioadele anterioare
carrying back a tax loss
debitori
debtors
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
pierderi
losses
pierderi contingente
contingent losses
pierderi datorate debitorilor
losses on receivables
pierderi datorate furturilor sau sustragerilor
losses due to theft or pilferage
pierderi de capital
capital losses
pierderi de stocuri
inventory losses
pierderi din creante
losses on amounts receivable
pierderi din creante legate de participatii
losses on amounts receivable in relation with long term
financial investments
pierderi din creante si debitori diversi
bad debts written off
pierderi din debitori diversi
losses on sundry debtors
pierderi din exploatare
operating loss
pierderi din operatiuni de capital
capital losses
pierderi nete din operatiuni de capital
net capital loss
pierderi privind investitiile financiare pe termen scurt cedate
losses on disposal of short term financial investments
a trece la pierderi
(to) write off
alte profituri sau pierderi cuprinzatoare acumulate
accumulated other comprehensive income or loss
corelarea pierderilor
matching losses
dreptul pierderilor (in asigurari)
law of average
evaluare a pierderilor
loss assessment
profit acumulat - pierderi acumulate
retained earnings-accumulated losses
provizioane pentru pierderi din schimb valutar
provisions for foreign exchange losses
reportarea pierderii fiscale
tax loss carry forward
reportarea pierderilor fiscale neutilizate

carrying forward unutilised tax losses


transferarea pierderii fiscale in perioadele anterior
conturi
accounts
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
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 Fii restante
past-due accounts
conturi de depozit
savings accounts
conturi de economii
savings accounts
conturi de gestiune
management accounts
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
Curtea de Conturi
audit office
court of auditors
furnizori si conturi asimilate

suppliers and similar accounts


inchiderea conturilor
year end closing
year end closure
note la conturi
notes on the accounts
personal si conturi asimilate
payroll and similar accounts
plan de conturi
chart of accounts
codification of accounts
alte conturi
sundry accounts
alte conturi in afara bilantului
other off-balance sheet accounts
asigurari sociale, protectia sociala si conturi asimilate
social security and similar accounts
asociati - conturi curente
shareholders - current 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
casa si conturi la banci
cash at bank and in hand
cash at bank and on hand
clasa de conturi
account category
category of accounts
class of accounts
clienti si conturi asimilate
customers and similar accounts
active
assets
active circulante lichide
short-term liquid assets
active circulante nete
net current assets
active circulante totale
total current assets
active corporale
tangible assets
active corporale in curs
tangible assets in course of construction
active corporale mobile
moveable tangible assets
active corporale mobile neregasite in capitolele anterioare
other moveable tangible assets
active corporale nete
tangible net assets
active corporale pe termen lung
tangible long-term assets
active corporale si necorporale
tangible and intangible assets
active curente nete
net current assets
active curente totale
total current assets
active de exploatare
operating assets
active epuizabile
wasting assets

active fictive
fictitious assets
active financiare
financial assets
active fixe
fixed assets
active fixe corporale
tangible fixed assets
plant and equipment
active fixe financiare
investment assets
active imobilizate
fixed assets
non-current assets
capital assets
active in afara bilantului
off-balance sheet assets
active lichide
available assets
available funds
funds available for payment
liquid assets
active necorporale
intangible assets
intangibles
capital
capital
capital imobilizat
fixed capital
capital acumulat
earned capital
capital angajat
capital assets
fixed capital
capital autorizat
authorized capital
registered capital
capital circulant
circulating capital
floating capital
operating capital
trading capital
working capital
capital circulant net
net working capital
capital castigat din activitate
earned capital
capital de exploatare
working capital
capital de risc
venture capital
risk capital
capital de rulaj
circulating capital
floating capital
operating capital
trading capital
working capital
capital imobilizat
capital assets
fixed capital
capital imprumutat
borrowed capital

loan capital
capital in actiuni
capital stock US
equity-share capital
share capital UK
share capital
capital stock
capital initial
basic capital
beginning capital
initial capital
opening capital
seed capital
capital initial (referitor la credite)
principal
capital investit
capital assets
invested capital
fixed capital
capital legal
legal capital
capital neproductiv
assets not in use
unproductive capital
capital permanent
long-term capital
invested capital
capital propriu
equity ownership
owner's equity
owners' equity
equity
shareholders' equity
stockholders' equity
total equity
equity capital
net worth
capital propriu (al asociatilor)
partners' equity
capital propriu (mai multi proprietari)
owners' equity
capital propriu (un singur proprietar)
owner's equity
capital propriu nealocat
unallocated equity
capital propriu nerepartizat
unallocated equity
capital rezidual
residual equity
capital social
company capital
registered capital
share capital
contributed capital
capital stock
capital subscris
subscribed capital
capital subscris nevarsat
subscribed capital unpaid
subscribed capital called but not paid
subscribed and not paid-in share capital
capital subscris varsat
subscribed capital paid

subscribed and paid-in share capital


capital utilizat
capital employed
capital owned
capital varsat
paid-in capital
contributed capital
paid-up capital
capital si rezerve
capital and reserves
capitalul creditorilor
creditors' equity
capitalul propriu total
total shareholders' equity
total stockholders' equity
capitaluri febrile
hot money
capitaluri proprii
shareholders' equity
cheltuiala de capital
capital expenditure
cheltuieli privind activele cedate si alte operatii de capital
net value of assets disposed of and other capital transactions
cheltuieli privind operatiile de capital
capital transactions expenses
castig de capital
capital gain
castiguri de capital
capital gains
castiguri din operatiuni de capital
capital gains
castiguri nete din operatiuni de capital
net capital gain
coeficient de capitalizare a rezultatelor
P/E ratio
PER
price-earning ratio
contul prime legate de capital
share premium account
conturi de capital propriu
owner's equity accounts
stockholders' equity accounts
conturi de capitaluri
capital accounts
cost de capital
capital cost
creante privind capitalul subscris si nervarsat
subscribed capital called but not paid
decontari cu asociatii privind capitalul
shareholders - amounts receivable related to capital
modificarile capitalului propriu
changes in shareholders' equity
changes in stockholders' equity
operatii de capital
capital transactions
prime de capital
share premium
premium related to capital
prime legate de capital
paid-in surplus
raportul datorii / capital propriu
debt to equity
debt to equity ratio

rentabilitatea capitalului
earning capacity
profit-capital ratio
rentabilitatea capitalului investit
return on investment
ROI
rezerve de capital
capital reserves
situatia capitalului propriu
statement of equity
statement of shareholders' equity
statement of stockholders' equity
statement of owner's equity
situatia modificarilor capitalului propriu
statement of changes in equity
statement of changes in shareholders' equity
statement of changes in stockholders' equity
societate de investitii cu capital variabil
open-end investment company
unit trust company
societate specializata in capital de risc
venture capital company
sold final al contului de capital propriu
ending owner's capital
total capital propriu
total shareholders' equity
total stockholders' equity
total pasive si capital propriu
total liabilities and shareholders' equity
total liabilities and stockholders' equity
venit din capital
unearned income
venituri din vanzarea activelor si alte operatii de capital
proceeds from disposal of assets and other capital
transactions
active supuse legislatiei privind castigurile de capital
capital assets
alte cheltuieli exceptionale privind operatiile de capital
other extraordinary expenses related to capital transactions
alte elemente de capital varsat
other paid-in capital
alte venituri exceptionale din operatii de capital
other extraordinary revenues generated by capital
transactions
capital
capital
capital imobilizat
fixed capital
capital acumulat
earned capital
capital angajat
capital assets
fixed capital
capital autorizat
authorized capital
registered capital
capital circulant
circulating capital
floating capital
operating capital
trading capital
working capital
capital circulant net

net working capital


capital castigat din activitate
earned capital
capital de exploatare
working capital
capital de risc
venture capital
risk capital
capital de rulaj
circulating capital
floating capital
operating capital
trading capital
working capital
capital imobilizat
capital assets
fixed capital
capital imprumutat
borrowed capital
loan capital
capital in actiuni
capital stock US
equity-share capital
share capital UK
share capital
capital stock
capital initial
basic capital
beginning capital
initial capital
opening capital
seed capital
capital initial (referitor la credite)
principal
capital investit
capital assets
invested capital
fixed capital
capital legal
legal capital
capital neproductiv
assets not in use
unproductive capital
capital permanent
long-term capital
invested capital
capital propriu
equity ownership
owner's equity
owners' equity
equity
shareholders' equity
stockholders' equity
total equity
equity capital
net worth
capital propriu (al asociatilor)
partners' equity
capital propriu (mai multi proprietari)
owners' equity
capital propriu (un singur proprietar)
owner's equity
capital propriu nealocat

unallocated equity
capital propriu nerepartizat
unallocated equity
capital rezidual
residual equity
capital social
company capital
registered capital
share capital
contributed capital
capital stock
capital subscris
subscribed capital
capital subscris nevarsat
subscribed capital unpaid
subscribed capital called but not paid
subscribed and not paid-in share capital
capital subscris varsat
subscribed capital paid
subscribed and paid-in share capital
capital utilizat
capital employed
capital owned
capital varsat
paid-in capital
contributed capital
paid-up capital
capital si rezerve
capital and reserves
capitalul creditorilor
creditors' equity
capitalul propriu total
total shareholders' equity
total stockholders' equity
capitaluri febrile
hot money
capitaluri proprii
shareholders' equity
cheltuiala de capital
capital expenditure
cheltuieli privind activele cedate si alte operatii de capital
net value of assets disposed of and other capital transactions
cheltuieli privind operatiile de capital
capital transactions expenses
castig de capital
capital gain
castiguri de capital
capital gains
castiguri din operatiuni de capital
capital gains
castiguri nete din operatiuni de capital
net capital gain
coeficient de capitalizare a rezultatelor
P/E ratio
PER
price-earning ratio
contul prime legate de capital
share premium account
conturi de capital propriu
owner's equity accounts
stockholders' equity accounts
conturi de capitaluri
capital accounts

cost de capital
capital cost
creante privind capitalul subscris si nervarsat
subscribed capital called but not paid
decontari cu asociatii privind capitalul
shareholders - amounts receivable related to capital
modificarile capitalului propriu
changes in shareholders' equity
changes in stockholders' equity
operatii de capital
capital transactions
prime de capital
share premium
premium related to capital
prime legate de capital
paid-in surplus
raportul datorii / capital propriu
debt to equity
debt to equity ratio
rentabilitatea capitalului
earning capacity
profit-capital ratio
rentabilitatea capitalului investit
return on investment
ROI
rezerve de capital
capital reserves
situatia capitalului propriu
statement of equity
statement of shareholders' equity
statement of stockholders' equity
statement of owner's equity
situatia modificarilor capitalului propriu
statement of changes in equity
statement of changes in shareholders' equity
statement of changes in stockholders' equity
societate de investitii cu capital variabil
open-end investment company
unit trust company
societate specializata in capital de risc
venture capital company
sold final al contului de capital propriu
ending owner's capital
total capital propriu
total shareholders' equity
total stockholders' equity
total pasive si capital propriu
total liabilities and shareholders' equity
total liabilities and stockholders' equity
venit din capital
unearned income
venituri din vanzarea activelor si alte operatii de capital
proceeds from disposal of assets and other capital
transactions
active supuse legislatiei privind castigurile de capital
capital assets
alte cheltuieli exceptionale privind operatiile de capital
other extraordinary expenses related to capital transactions
alte elemente de capital varsat
other paid-in capital
alte venituri exceptionale din operatii de capital
other extraordinary revenues generated by capital transaction
dari de seama contabile

accounting statements
dari de seama financiar-contabile de uz general
general-purpose financial statements
declaratii contabile
accounting statements
documente contabile anuale
annual accounts
documente contabile anuale consolidate
consolidated accounts
consolidated financial statements
efect cumulativ al modificarilor de metode contabile
cumulative effect of an accounting change
efecte ale modificarii metodelor contabile
effects of accounting changes
informatii contabile
accounting data
accounting information
modificare a politicilor contabile
change in accounting policies
politici contabile
accounting policies
principiile contabile general acceptate/admise
generally accepted accounting principles; GAAP
profit contabil conform principiilor contabile general admise
accounting income under generally accepted accounting
principles
rata rentabilitatii contabile
accounting rate of return
reducerea valorii contabile element cu element
write-down on an item by item basis
registre contabile
account books
accounting books
books of account
registrele contabile [care alcatuiesc cartea mare]
accounting ledgers
reguli contabile specifice
accounting policies
rezultatul reportat provenit din modificarile politicilor contabile
other retained earnings due to changes in accounting policies
sisteme contabile
accounting systems
situatii contabile
accounting statements
situatii contabile interimare
interim accounts
tehnici contabile
bookkeeping methods
book-keeping methods
valorile contabile ale stocurilor
inventory figures
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
imobilizari corporale in curs

tangible assets in course of construction


tangible assets in progress
imobilizari in curs
fixed assets under construction
non-current assets in progress
fixed assets in progress
imobilizari necorporale in curs
intangible assets in progress
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
productia in curs de executie
work in progress
productia in curs de fabricatie
work in progress
productie in curs de executie
work in process
productie in curs de fabricatie
goods in process
goods in progress
work in process
work in progress
produse in curs de executie
work in process
work in progress
produse in curs de fabricatie
work in process
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
P/E ratio
PER

price-earning ratio
raportul curs/beneficiu per actiune
price/earnings ratio; p/e ratio
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
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
active corporale in curs
tangible assets in course of construction
cheltuieli din diferente de curs valutar
foreign exchange losses
castiguri din diferente de curs valutar
foreign exchange gains
constructii in curs
construction in progress
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
costul productiei in curs de executie
cost of work in progress
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 primele de asigurare
insurance premiums expense
insurance expense
cheltuieli cu publicitatea
advertising expense(s)
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
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