financiar financial administratie financiara UK Board of Inland Revenue Inland Revenue internal revenue service US IRS 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

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

venituri revenues income earnings venituri aferente din punct de vedere fiscal exercitiilor viitoare 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 venituri inregistrate in avans deferred revenue deferred income unearned revenues

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 brut gross dividend brut gross dividend dobanda bruta gross interest imprumut brut gross borrowings marja profitului brut gross profit margin metoda profitului brut gross profit method pret brut gross price pret brut de achizitie gross purchase price Produs Intern Brut GDP Gross Domestic Product Produs Intern Brut la costurile factorilor de productie GDP at factor cost Gross Domestic Product at factor cost Produs Intern Brut la pretul pietei GDP at market prices Gross Domestic Product at market prices Produs Intern Brut la preturi constante GDP at constant prices Gross Domestic Product at constant prices Produs National Brut GNP

Gross National Product Produs National Brut la pretul pietei GNPmp Gross National Product at market prices 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 randament brut gross yield salarii brute gross earnings salariu brut gross salary gross pay tonaj brut inregistrat gross registered tonnage total brut gross amount venit brut gross income venituri brute gross income gross earnings vanzari brute gross sales

1. Accepturi bancare = Banker's Acceptances; 2. Acoperirea riscului = Hedge, Hedging; 3. Acoperire din patrimoniu = Asset Coverage; 4. Acoperirea dobanzii = Interest coverage; 5. Acord = Agreement; 6. Acord de credit = Credit agreement; 7. Actionar = Shareholder; 8. Actiune = Share; 9. Actiuni in circulatie = Outstanding shares; 10. Actiuni ordinare potentiale diluante = Dilative potential ordinary shares; 11. Actiuni pereche = Paired Shares;

12. Activ = Asset; 13. Activ net corectat = Corrected Net Assets; 14. Active curente = Current assets; 15. Active identificabile = Identifiable assets; 16. Active imediate = Quick Assets; 17. Active imobilizate = Non current assets; 18. Activitati curente = Ordinary activities; 19. Activitati de administare a activelor = Trust activities; 20. Activitati de exploatare = Operating activities; 21. Activitati intrerupte = Discontinued operations; 22. Adiministrator de active = Trustee; 23. Ajustare = Adjustment; 24. Ajustare (infrumusetare contabila) = Haircut; 25. Amana, a ceda = Defer; 26. Amanetare = Pledge; 27. Amortizare = Amortization pentru imobilizari necorporale si Depreciation pentru imobilizari corporale; 28. Analiza fundamentala = Fundamental analysis; 29. Andosare = Endorse; 30. Antecalcul = Ante calculation; 31. Anuitate = Annuity; 32. Anulare = Canceling; 33. Aport = Contribution; 34. Arbitraj = Arbitrage; 35. Arie de distributie = Distribution Area; 36. Asociat, a se asocia = Associates; 37. Asocieri in participatie = Joint venture; 38. Atribuire de actiuni = Assign shares; 39. Autofinantare = Self financing; 40. Balanta de verificare = Trial balance; 41. Banca de investitii = Investment Banker; 42. Baza de impozitare a unui activ sau obligatii = Tax base of an asset or liability; 43. Beneficii economice = Economic benefits; 44. Bilant = Balance sheet; 45. Bilant consolidat = Consolidated Balance sheet; 46. Bilant falsificat = Cooked balances; 47. Bilet la ordin = Promissory Note; 48. Bonitate financiara = Financial trustworthiness; 49. Buget = Budget; 50. Cadru general = Framework; 51. Capital social = Share capital; 52. Capital de lucru brut = Working capital; 53. Capital de lucru net = Net Working capital; 54. Capitalizare totala = Total Capitalization; 55. Capitaluri proprii = Shareholders' equity; 56. Casa = Petty cash;

57. Casare = Cassation; 58. Castig = Gain; 59. Castigul dividendului = Dividend Yield; 60. Castig contingent = Contingent gain; 61. Castig din detinerea de active = Holding gains; 62. Castiguri din diferente de curs valutar = Foreign exchange gain; 63. Castiguri inainte de dobanzi si taxe = Earnings before interest and taxes (EBIT); 64. Cautiune = Bail; 65. Cec compensat = Cleared cheque; 66. Cec la purtator = Bearer cheque; 67. Cedare = Disposal; 68. Cerere = Demand; 69. Certificat = Scrip; 70. Certificat de depozit = Certificate of Deposit; 71. Cesionar = Assignee; 72. Cesionarea actiunilor prin buna intelegere = Private sale of shares; 73. Cesiune = Assignment; 74. Cesiunea unei filiale = Disposal of subsidiary; 75. Cheltuiala cu impozitul pe profit = Tax expense; 76. Cheltuieli cu dobanzile = Interest expenses; 77. Cheltuieli de cercetare si dezvoltare = Research and development costs; 78. Cheltuieli de exploatare = Operating costs; 79. Cheltuieli de personal = Personnel expenses; 80. Cheltuieli fixe = Fixed expenses; 81. Cheltuieli variabile = Variable expenses; 82. Chitanta de datorie = Due Bill; 83. Cifra de afaceri = Turnover; 84. Combinari de intreprinderi = Business combination; 85. Comensurare / Evaluare = Measurement; 86. Comision = Commission; 87. Companie cu capital de risc = Venture Capital Company; 88. Compensa = Set-off; 89. Compensare = Offsetting; 90. Comun = Common; 91. Conceptul conectarii costurilor la venituri = Matching of cost with revenues; 92. Concesionare = Concession arrangement; 93. Conditii ale platii amanate = Deferred payment terms; 94. Conosament = Bill of lading; 95. Consecventa = Consistency; 96. Consolidare = Consolidation; 97. Consultant financiar = Financial Advisor; 98. Cont = Account; 99. Cont de compensare = Clearing Account; 100. Cont discretionar = Discretionary Account; 101. Cont general = General Account; 102. Cont inghetat = Frozen Account;

103. 104. 105. 106. 107. 108. 109. 110. 111. 112. 113. 114. 115. 116. 117. 118. 119. 120. 121. 122. 123. 124. 125. 126. 127. 128. 129. 130. 131. 132. 133. 134. 135. 136. 137. 138. 139. 140. 141. 142. 143. 144. 145. 146. 147. 148.

Contabil = Accountant; Contabilitate de angajamente = Accruals basis of accounting; Contabilitate de casa = Cash accounting; Contingente (eventualitati, incertitudini) = Contingencies; Continuitatea activitatii = Going concern; Contract de constructii = Construction contract; Contract de Novatie = Contract Novation; Contractul cost-plus = Cost-plus contract; Contraprestatie = Consideration; Contravaloarea cedarii = Disposal consideration; Contul de profit si pierdere = Income statement; Conturi blocate = Booked balances; Conversie = Conversion; Copie certificata = Certified copy; Cost curent = Current cost; Cost de achizitie = Cost of purchase; Cost istoric = Historical cost; Costul bunurilor vandute = Cost of goods sold; Costul fortei de munca = Labour cost; Costul stocurilor = Cost of inventories; Costul unei achizitii = Cost of an acquisition; Costul vanzarilor = Cost of sales; Costuri absorbite = Absorbed cost; Costuri aferente iesirilor = Cost of disposal; Costuri de vanzare = Selling costs; Costuri fixe = Fixed cost; Costuri marginale = Marginal cost; Costuri operationale = Operating expense; Costuri si venituri = Costs and revenues; Costuri variabile = Variable cost; Costurile indatorarii = Borrowing costs; Creante = Receivables; Creante clienti = Account Receivable; Creante comerciale = Trade receivables; Creante pe termen lung = Long term receivables; Creante privind impozitul amanat = Deferred tax asset; Crestere economica = Economic growth; Criterii de recunoastere = Recognition criteria; Cumparare fortata = Buy-in; Cupon (la obligatiune) = Coupon; Curent, pe termen scurt = Current; Cursul de inchidere = Closing rate; Data bilantului = Balance sheet date; Data exercitarii = Exercise Date; Data expirarii = Expiration Date; Data inregistrarii = Date of Record;

149. Data intrarii in vigoare = Effective date; 150. Data raportarii = Reporting date; 151. Datorie in obligatiuni = Bonded Debt; 152. Datorie pe termen scurt = Short term debt; 153. Datorie pe tremen lung = Long term debt; 154. Datorii = Liabilities; 155. Datorii bancare = Notes Payable Bank; 156. Datorii contingente = Contingent liabilities; 157. Datorii curente = Current liabilities; 158. Datorii fiscale = Tax Payable; 159. Datorii la furnizori pe termen lung = Long term liabilities; 160. Datorii la stat = Tax Due; 161. Datorii pe termen lung = Non current liabilities; 162. Datorii privind impozitul amanat = Deferred tax liabilities; 163. Declaratie de reconciliere (in situatiile financiare) = Reconciliation Statement; (vezi nota 1) 164. Declaratia oficiala = Official Statement; 165. Decontare = Clearance; 166. Depreciere = Impairment; 167. Descrieri cu caracter general = General disclosures; 168. Dezvolta, in curs de executie = Progress, On the ...; 169. Diferenta temporara = Temporary difference; 170. Diferente temporale = Timing differences; 171. Diluarea participarii publice = Equity ownership opening; 172. Discont = Discount; 173. Distribuire la bursa = Exchange Distribution; 174. Distribuire negociata = Negotiated Underwriting; 175. Dividende = Dividends; 176. Dividende de plata = Dividend Payout; 177. Divizarea actiunilor = Share split; 178. Dobanda = Interest; 179. Dobanda acumulata = Accrued Interest; 180. Dobanda compusa = Compound Interest; 181. Dobanda pentru imprumuturi revocabile = Call Money Rate; 182. Drept (de..) = Right; 183. Drept de preemptiune = Pre-emptive Right; 184. Drept de subscriere = Subscription Right; 185. Durata de incasare a creantelor = Days Sales Outstanding; 186. Echivalente de numerar = Cash equivalents; 187. Efect de comert = Paper; 188. Efect de levier = Leverage; 189. Efect de saturatie = Crowding - out effect; 190. Element = Item; 191. Elemente bilantiere = On balance sheet items; 192. Elemente extrabilantiere = Off-balance-sheet items; 193. Elemente extraordinare = Extraordinary items;

194. 195. 196. 197. 198. 199. 200. 201. 202. 203. 204. 205. 206. 207. 208. 209. 210. 211. 212. 213. 214. 215. 216. 217. 218. 219. 220. 221. 222. 223. 224. 225. 226. 227. 228. 229. 230. 231. 232. 233. 234. 235. 236. 237. 238. 239.

Elemente-randuri = Line items; Emisiune = Issue; Emisiune fierbinte = Hot Issue; Emisiune de obligatiuni = Bond Issue; Emisiune noua = New Issue; Emitent = Issuer; Erori fundamentale = Fundamental errors; Estimare contabila = Accounting estimate; Evaluare imobiliara = Real Estate Appraisal; Evaluat in mod credibil = Measured reliably; Evaziune fiscala = Tax evasion; Executare = Execution; Expansiune = Expansion; Extras = Excerpt; Extras de bilant = Summarized balance-sheet; Extras de cont = Account Statement; Falit = Bankrupt; Filiala = Subsidiary; Finantare anticipata = Advance Refunding; Finantare pe credit = Debt financing; Flux de fonduri = Flow of Funds; Fluxuri de numerar = Cash flows; Fond comercial (pozitiv) = Goodwill; Fond comercial negativ = Negative goodwill; Fond de rulment brut (total) = Working capital; Fond de rulment net = Net Working capital; Fonduri de pensii = Retirement benefit plans; Fonduri detinute pentru clienti = Funds held for customers; Forma nominativa = Registered Form; Forta de munca = Labour force; Franciza = Franchise; Fuziune = Merger; Garant = Bondsman; Garantie = Collateral; Greva = Strike; Identificarea activelor si obligatiilor = Identification of assets and liabilities; Iesiri de numerar = Cash outflow; Imagine fidela/ prezentare fidela = True and fair view/fair presentation; Imaterial, intangibil = Intangible; Imobiliar, fiduciar = Real; Impozit pe profit = Tax on income; Impozit real = Real tax; Impozite amanate = Deferred taxes; Imprumut = Loan; Imprumut imobiliar = Mortgage; Imprumut revocabil = Call Loan;

240. Imprumuturi nerambursabile = Forgivable loans; 241. Imprumuturi pe termen lung si solduri bancare creditoare = Long term borrowings; 242. Imprumuturi pe termen scurt si solduri bancare creditoare = Short term borrowings; 243. Impune, a stabili un impozit = Assess; 244. Incasare, crestere = Increase; 245. Incasari = Proceeds; 246. Incasari din cedare = Disposal proceeds; 247. Incasari in numerar = Cash proceeds; 248. Inchidere de conturi = Strike a balance; 249. Indemnizatie = Allowance; 250. Indexare = Pegging; 251. Indice de piata = Market Index; 252. Inflatie = Inflation; 253. Inghetarea cresterii salariale = Wage freeze; 254. Inregistrare = Booking; 255. Instrument de capital propriu = Equity Instrument; 256. Instrument de credit = Debt Instrument; 257. Intelegere de Novatie = Novation Agreement; 258. Interes in asocieri in participatie = Interest in joint ventures; 259. Interese minoritare = Minority interests; 260. Intrari de numerar = Cash inflow; 261. Intreprindere = Enterprise; 262. Inventar, stoc = Inventory; 263. Investitie = Investment; 264. Investitii curente = Current investments; 265. Ipoteca generala = Blanket mortgage; 266. Ipotecare = Hypothecation; 267. La cost (inregistrare la...) = At cost; 268. La maturitate (incasare la...) = Maturities; 269. Leasing financiar = Finance lease; 270. Lesing = Lease; 271. Lichidare = Liquidation; 272. Lichidare cash = Cash settlement; 273. Lichiditate = Liquidity; 274. Lichiditatea curenta = Quick Ratio; 275. Lichiditatea generala (globala) = Current Ratio; 276. Licitatie concurentiala = Competitive Bidding; 277. Linie de credit = Line of Credit; 278. Livrare esalonata = Staggered delivery; 279. Marja = Margin; 280. Marja bruta = Gross margin; 281. Materii prime = Raw material; 282. Medie = Average; 283. Medie mobila = Moving Average;

284. 285. 286. 287. 288. 289. 290. 291. 292. 293. 294. 295. 296. 297. 298. 299. 300. 301. 302. 303. 304. 305. 306. 307. 308. 309. 310. 311. 312. 313. 314. 315. 316. 317. 318. 319. 320. 321. 322. 323. 324. 325. 326. 327. 328. 329.

Mentinerea capitalului = Capital maintenance; Metoda cost-plus = Cost-plus method; Metoda costului = Cost method; Metoda FIFO = FIFO formula; Metoda gradului de finalizare = Percentage of completion method; Metoda LIFO = LIFO formula; Metoda obligatiei = Liability method; Metoda obligatiilor bilantiere = Balance sheet liability method; Metoda punerii in echivalenta = Equity method; Modificari ale pozitiei financiare = Changes in financial position; Moneda de raportare = Reporting currency; Navlu = Freight; Negociabilitate = Negotiability; Negociere directa = Direct negotiation; Neobisnuite (castiguri, pierderi) = Abnormal (gains, losses); Neplata unei datorii = Default; Nesemnificativ = Immaterial; Normarea a muncii = Standardization of Labour; Nucleu stabil de actionari = Core ownership; Numar de zile ale perioadei de incasare = Collection days; Numerar = Cash; Numerar in casierie = Cash on hand; Obligatie = Obligation; Obligatie fiscala = Tax liability; Obligatii angajate = Accrued liabilities; Obligatii comerciale = Trade liabilities; Obligatii la furnizori = Account Payable; Obligatiune = Bond; Obligatiune cu colateral = Collateral Trust Bond; Obligatiune cu cupon = Coupon Bond; Obligatiune cu discont = Discount Bond; Obligatiune garantata cu echipamente = Equipment Trust Certificate; Obligatiune in forma dematerializata = Book Entry Bond; Obligatiune ipotecara = Mortgage Bond; Obligatiune speculativa = Junk Bond; Obtinere de profituri = Profit Taking; Oferta (de distribuire) publica = Public Offering (Distribution); Oferta de drepturi = Right Offering; Oferta publica de vanzare = Public offering of shares; Operatiune, operational, functionare = Operation; Operatiuni de piata deschisa = Open Market Operation; Oportunitate = Timeliness; Optiune pe actiuni = Share warrant; Ordin, comanda = Order; Parteneriat = Partnership; Pasiv total = Liabilities and Net Worth;

330. 331. 332. 333. 334. 335. 336. 337. 338. 339. 340. 341. 342. 343. 344. 345. 346. 347. 348. 349. 350. 351. 352. 353. 354. 355. 356. 357. 358. 359. 360. 361. 362. 363. 364. 365. 366. 367. 368. 369. 370. 371. 372. 373. 374. 375.

Performanta = Performance; Perioada contabila = Accounting period; Perioada de raportare = Reporting period; Piata de licitatie = Auction Marketplace; Piata de negociere = Negotiated Marketplace; Piata monetara = Money Market; Piata normala = Normal Market; Piata secundara = Aftermarket; Pierdere din depreciere = Impairment loss; Pierderi contingente = Contingent losses; Plasament direct = Direct placement; Plasament privat = Private placement; Plata amanata = Deferred payment; Plata in numerar = Cash payment; Plata, scadere = Decrease; Plati = Payments; Plati restante = Back payments; Politici contabile = Accounting policies; Portofoliu = Portfolio; Portofoliu eficient = Efficient Portfolio; Pozitia financiara = Financial position; Prag de semnificatie = Materiality; Preceptor = Tax collector; Preluare = Takeover; Pret = Price; Pret obiectiv = Arms length price; Pretul net = Net Price; Pretul pietei = Market Price; Prevalenta economicului asupra juridicului = Substance over form; Prezentare = Presentation; Prezentare fidela = Fair presentation; Prezentarea informatiilor = Disclosure; Prezentarea informatiilor privind partile afiliate = Related party disclosures; Prima = Premium; Prime de capital = Share premium; Principal (venit principal) = Core; Privatizare = Going private; Procura = Power of Attorney; Produse finite = Finished goods; Produse in curs de fabricatie = Work in progress; Produse structurate = Structured Products; Profit contabil = Accounting profit; Profit din exploatare = Operating profit; Profit impozabil = Taxable profit; Profitul brut = Gross Profit; Prognoza economica = Business forecasting;

376. Proprietate individuala = Individual Proprietorship; 377. Proprietate unica = Proprietorship Individual; 378. Prospect = Prospectus; 379. Provizion = Provision; 380. Prudenta = Prudence; 381. Public(a), a deveni publica = Going Public; 382. Putere de cumparare = Buying Power; 383. Rambursare in avans = Advance Refunding; 384. Randament = Yield; 385. Randamentul curent = Current Yield; 386. Randamentul pana la scadenta = Yield to Maturity; 387. Raport anual = Annual Report; 388. Raport de subscriere = Subscription Ratio; 389. Raport financiar interimar = Interim financial report; 390. Raportare financiara = Financial reporting; 391. Raportarea pe baza valorilor nete = Reporting on a net basis; 392. Raportul cost - beneficiu = Balance between benefit and cost; 393. Raportul pret/castig = Price Per Earnings Ratio; 394. Raportul valoare de piata/valoare contabila = Market to Book Ratio; 395. Rascumparare = Redemption; 396. Raspundere limitata = Limited Liability; 397. Rata capitalizarii = Capitalization Ratio; 398. Rata de crestere = Growth Rate; 399. Rata de rentabilitate a activelor totale (ROA) = Return on Assets (ROA); 400. Rata de rotatie a activelor = Assets Turnover Ratio; 401. Rata de rotatie a creantelor = Accounts Receivable Turnover Ratio; 402. Rata de rotatie a stocurilor = Inventory Turnover Ratio; 403. Rata de schimb = Exchange Rate; 404. Reconciliere = Reconciliation; 405. Reconcilierea activelor fixe (Declaratie de reconciliere a imobilizarilor/activelor fixe) = Reconciliation for Fixed Assets; 406. Recunoastere = Recognition; 407. Redeventa(e) = Royalty/Royalties; 408. Reducere initiala = Initial Allowance; 409. Reducerea valorii contabile element cu element = Write-down on an item by item basis; 410. Reduceri = Deductions; 411. Reduceri de valoare = Valuation allowances; 412. Reduceri pentru creante incerte = Doubtful debts allowances on receivables; 413. Reduceri pentru deprecierea stocurilor = Obsolescence allowances on inventories; 414. Relevanta = Relevance; 415. Reluarea elementelor = Reversal of items; 416. Rentabilitatea investitiilor = Return on investments; 417. Rentabilitatea financiara a capitalului propriu (ROE) = Return on Equity (ROE);

418. Reportarea creditului fiscal neutilizat = Carrying forward unutilized tax credit; 419. Reportarea pierderii fiscale = Tax loss carry forward; 420. Reportarea pierderilor fiscale neutilizate = Carrying forward unutilized tax losses; 421. Reprezentare fidela = Faithful representation; 422. Responsabil de cont = Account Executive; 423. Retine = Retain; 424. Retragere = Backing Away; 425. Retratare = Restatement; 426. Rezerva = Reserve; 427. Rezerve din reevaluare = Revaluation reserve; 428. Rezultat reportat = Retained earnings; 429. Rezultatul pe actiune diluat = Diluted earnings per share; 430. Risc de reinvestire = Reinvestment Risk; 431. Salariu = Wage; 432. Sarcina, pret, onorariu, cost = Charge; 433. Scadenta = Maturity; 434. Scadentar = Maturity Schedule; 435. Schimbul datoriilor in actiuni = Debt / Equity Swap; 436. Sciziune = Spin-Off; 437. Scutit de taxe = Tax free; 438. Segment de raportare = Reportable segment; 439. Segmente de activitate si zone geografice = Industry and geographical segments; 440. Seif = Box; 441. Serviciul datoriei = Debt Service; 442. Sistemul costului istoric = Historical cost system; 443. Situatia fluxurilor de numerar = Cash flow statement; 444. Situatii financiare = Financial statements; 445. Situatii financiare consolidate = Consolidated financial statements; 446. Societate = Company; 447. Societate in comandita = Limited Partnership; 448. Sold creditor = Credit Balance; 449. Sold debitor = Debit Balance; 450. Sold debitor ajustat = Adjusted Debit Balance; 451. Solduri finale = Closing Bank Balance; 452. Solduri initiale = Opening Bank Balance; 453. Solvabilitate = Solvency; 454. Somer = Unemployed Worker; 455. Sondaj = Sampling; 456. Spete restante = Back charges; 457. Stagflatie = Stagflation; 458. Stagnare = Stagnation; 459. Stocuri = Stocks, se poate utiliza si ca "store" cand ajunge in magazine sau ca "supply" cand este inca in aprovizionare; 460. Studiu de fezabilitate = Feasibility Study;

461. 462. 463. 464. 465. 466. 467. 468. 469. 470. 471. 472. 473. 474. 475. 476. 477. 478. loss; 479. 480. 481. 482. 483. 484. 485. 486. 487. 488. 489. 490. 491. 492. 493. 494. 495. 496. 497. 498. 499. 500. 501. 502. 503. 504. 505.

Subevaluat = Under valuated; Subinchiriere = Afterimage; Subordonat = Subordinate; Subscriere = Subscription; Subventii de exploatare = Grants related to income; Subventii privind activele = Grants related to assets; Surplus din reevaluare = Revaluation surplus; Tangibil, material = Tangible; Taxa de depozitare = Bond Dues; Taxa pe valoare adaugata (TVA) = Value Added Tax (VAT); Terenuri si mijloace fixe = Property, plant and equipment; Termen lung (pe ...) = Non-current; Titlu certificat = Certificated Security; Titlu de valoare cu venit fix = Fixed-Income Security; Titlu de participare strategica = Strategic Equity Investment; Titlul de proprietate asupra activelor = Title to assets; Titluri de creanta = Debt securities; Transferarea pierderii fiscale in perioadele anterioare = Carrying back a tax Tranzactie cu pret determinat obiectiv = Arm's length transaction; Tranzactie in numerar = Cash Trade; Tranzactii cu partile afiliate = Related party transactions; Tranzactii si alte evenimente = Transactions and other events; Trata = Bill of Exchange; Tratament contabil = Accounting treatment; Tratament de baza = Benchmark treatment; Utilitate = Utility; Uz de fals = Use of forgery; Uzura morala = Obsolescence; Valoare actualizata = Present value; Valoare adaugata = Added Value; Valoare corecta de piata = Fair Market Value; Valoare de piata = Market Value; Valoare de piata de referinta = Base Market Value; Valoare intrinseca = Intrinsic Value; Valoare justa = Fair value; Valoare realizabila = Realisable value; Valoare realizabila neta = Net realisable value; Valoare recuperabila = Recoverable amount; Valoare reziduala = Residual value; Valoarea actiunilor emise = Amount of shares issued; Valoarea contabila = Carrying amount; Valoarea imprumutului = Loan Value; Valoarea la scadenta = Maturity Value; Valoarea nominala = Face Value; Valuta = Currency;

506. 507. 508. 509. 510. 511. 512. 513. 514. 515. 516. 517. 518. 519. 520.

Vanzare grupata = Banded pack; Vanzare incrucisata = Cross selling; Vanzari = Sales; Variatie neta = Net Change; Venit = Revenue; Venit contabil = Accounting income; Venit fiscal = Tax income; Venitul net = Net Income; Venituri constatate in avans = Deferred revenue (income); Venituri din dobanzi = Interest income; Venituri din exploatare = Operating income; Vot cumulativ = Cumulative Voting; Vot statutar = Statutory Voting; Zona libera = Free Zone; Zona vamala libera = Duty Free Zone;

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 pierdere din exploatare operating loss pierderi din exploatare operating loss profit brut din exploatare gross profit profit de exploatare operating profit profit din exploatare operating profit profit net din exploatare net operating income rezultat de exploatare operating result rezultat din exploatare operating result income from operations unitate contabila de exploatare accounting unit 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 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