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LIST OF USUAL TERMS

Accounting = contabilitate
Accounting income = profit contabil
Accounting period = exercitiu financiar
Accrual convention = contabilitate de
angaamente! independenta exercitiilor
Amorti"ation = amorti"are
Anal#tical account = cont analitic
A$$et = activ
Auxiliarie$ = material auxiliare
%alance = ec&ilibru! $old
%alance $&eet = bilant
%an' order = ordin de plata
%an'ruptc# = faliment
%ond = obligatiune
%oo''eeping = contabilitate primara
%oo' value = valoare contabila
%orro(ing co$t = co$tul indatorarii
%rand = marca comerciala
%rea'even point = punct de ec&ilibru
%udget = buget! a bugeta
)apital = capital
)a$& = numerar! ca$a
)a$& flo( = flux de tre"orerie
)a$& flo( $tatement = $ituatia fluxurilor de
tre"orerie
)laim$ *receivable$+ = creante
)lient$ *cu$tomer$+ = clienti
)on$olidation = con$olidare
)on$olidated account = cont $intetic
)ontribution margin ratio = mara a$upra
co$turilor variabile
)on$umable$ = material con$umabile
)o$t of di$po$al = co$tul bunului vandut
)o$t of purc&a$e = co$t de ac&i"itie
)apital maintenance = mentinerea
capitalului
)redit = credit
)urrent a$$et = activ circulant *curent+
,ebit = debit
,ebt = datorie
,eferred revenue$ = venituri in avan$
,emand = cerere
,epreciation = depreciere
,i$clo$ure = pre"entare! raportare
,i$count = reducere
,ividend = dividend
,ouble decline met&od = metoda dublului
declin
,ouble entr# = dubla inregi$trare
Earning = ca$tig
Efficienc# = eficienta
*o(ner$-+E.uit# = capitaluri proprii
Exc&ange = $c&imb
Exci$e$ = acci"e
Expen$e$ = c&eltuieli
Fair value = valoare u$ta
Finance = finante! a finanta
Financial in$trument$ = in$trumente
financiare
Financial #ear = exercitiu financiar
Fini$&ed good$ = produ$e finite
Fixed a$$et = activ fix
Fixed co$t$ = co$turi fixe
Future value = valoare actuali"ata
/ood(ill = fond comercial
/oing concern = continuitatea exploatarii
/ro$$ national product = 01%
/ro$$ dome$tic product = 0I%
/ro$$ profit = profit brut
2i$torical co$t = co$t i$toric
Inflation = inflatie
Income = venit! beneficiu! ca$tig
Income $tatement = cont de profit $i pierdere
Income tax = impo"it pe profit
In$urance = a$igurare
Intangible a$$et = imobili"are necorporala
Intere$t = dobanda
Inventor# *ie$+ = inventar! $tocuri
Inve$tment = inve$titie
Invoice = factura
Lea$ing = lea$ing
Legal re$erve$ = re"erve legale
Liabilit# = datorie
Li.uidit# = lic&iditate
Loan = credit! imprumut
Lo$$ = pierdere
Margin of $afet# = interval de $iguranta
Margin of $afet# ratio = coeficient de
$iguranta dinamic
Marginal co$t = co$t marginal
Merc&andi$e = marfuri
Mortgage = ipoteca
1et a$$et$ = active nete
1et profit = profit net
1et reali"able value = valoare reali"abila
neta
1ote$ and policie$ = note $i politici
explicative
1ote$ pa#able = efecte comerciale de platit
1ote$ receivable = efecte comerciale de
primit
Operational = de exploatare! operational
Overdraft = cambie! card de credit
0a#roll = $tat de plata
0a#ment = plata
0enalt# = amenda
0ett# inventorie$ = obiecte de inventor
0repa#ment = avan$
0repaid expen$e$ = c&eltuieli in avan$
0rofit and lo$$ account = )ont de profit $i
pierdere
0roductivit# = productivitate
0rudence = prudenta
0urc&a$e = ac&i"itie
Rate of exc&ange = rata de $c&imb
Ratio = rata procentuala
Ra( material$ = materii prime
Receipt = c&itanta! inca$are
Record = inregi$trare
Replacement co$t = co$t de inlocuire
Retained earning$ = re"ultat reportat
Reevaluation = reevaluare
Revenue$ = venituri
Salar# = $alariu
Sale = van"are
Sale$ ledger = urnal de van"ari
Selling co$t = pret de van"are
S&are = actiune
S&are&older$ = actionari
S&are premium$ = prime de emi$iune
S&ort term debt$ = credite pe termen $curt
Statement of c&ange$ in e.uit# = $ituatia
modificarilor capitalurilor proprii
Stoc' = actiune
Stoc' exc&ange = bur$a
Storage = depo"it! maga"ie
Straig&t line = amorti"are liniara
Sub$idie$ = $ubventii
Sum of digit$ = amorti"are conform $umei
anilor de functionare
Supplier$ = furni"ori
Sub$tance over form = prevalenta
economicului a$upra uridicului
Taxe$ = impo"ite
Taxation = fi$calitate
Trial balance = balanta de verificare
Trade mar' = marca de comert
Trea$ur# = lic&iditati
Turnover = cifra de afaceri
Unemplo#ment = $oma
3alue added tax = T3A
4are&ou$e = depo"it
4age = leafa
4or' in progre$$ *4I0+ = productie in cur$
de executie