TVA - value added tax VAT

TVA aferenta iesirilor - output VAT

TVA aferenta intrarilor - input VAT
value added tax on input
TVA colectata
output VAT
TVA de plata
VAT payable
TVA de recuperat
VAT receivable
TVA deductibila
deductible VAT
input VAT
TVA incasata
VAT collected
TVA inclus
VAT included
TVA neexigibila
VAT under settlement
cu cota zero de TVA
zero-rated for VAT
declaratie de TVA
VAT return
fara tva
excluding VAT
legislatie privitoare la TVA
VAT legislation
numar de inregistrare pentru TVA
VAT registration number
numar pentru TVA
VAT number
persoanele inregistrate ca platitoare de TVA
VAT-registered persons
platitor de TVA
taxable person
scutit de TVA
exempt from VAT
amortizare
allowance for depreciation
amortisation (termen folosit numai pentru imobilizari necorporale)
amortization (termen folosit numai pentru imobilizari necorporale)
depreciation
redemption
amortizare a resursei naturale
depletion
amortizare accelerata
accelerated amortization
accelerated depreciation
amortizare acumulata
accumulated depreciation

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accumulated amortization (termen folosit numai pentru imobilizari necorporale)
accumulated depletion (termen folosit numai pentru resurse naturale)
amortizare completa
write off
write-off
amortizare cumulata
accumulated depreciation
amortizare dublu-regresiva
double-declining balance depreciation
amortizare liniara
straight line depreciation
straight-line depreciation
straight-line method of depreciation
amortizare prin metoda procentajului dublu din sold
double-declining balance depreciation
amortizare progresiva
increasing charge depreciation
progressive depreciation
amortizare regresiva dubla
double-declining balance depreciation
cont de amortizare acumulata
accumulated depreciation account
fonduri de amortizare
sinking fund
metoda de amortizare
depreciation method
method of depreciation
metoda liniara (de amortizare)
straight-line method
metoda liniara de amortizare
straight-line depreciation method
straight-line method of depreciation
metoda ratei de amortizare variabile
variable charge approach
metoda regresiva de amortizare
declining balance depreciation
reducing balance method
reducing installment system
metode accelerate (de amortizare)
accelerated methods
pe baza [de amortizare] liniara
on a straight-line basis
perioada de amortizare a investitiei
payback period
rata liniara [de amortizare]
straight-line rate
analitic
subsidiary
cont analitic
subsidiary account

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contabilitate analitica de exploatare
cost accounting
conturi analitice ale clientilor
customer accounts
individual customers' accounts
conturi analitice ale furnizorilor
individual creditors' accounts
registru analitic
subsidiary ledger
subsidiary file
registru de conturi analitice
subsidiary book of account
audit
audit
a audita
(to) audit
audit anual
annual audit
audit extern
external audit
audit general
completed audit
general audit
complete audit
audit intern
internal audit
audit legal
statutory audit
audit partial
partial audit
restricted audit
auditul conducerii
management audit
auditul managementului
management audit
baza de audit
audit trail
comisie de audit
audit committee
raport de audit
audit report
conturi analitice ale clientilor
customer accounts
individual customers' accounts
conturi analitice ale furnizorilor
individual creditors' accounts
registru de conturi analitice
subsidiary book of account
balanta
balance

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balanta comerciala
balance of trade
trade balance
balanta comerciala deficitara
adverse balance of trade
adverse trade balance
balanta de plati
balance of payments
BOP
balanta de verificare
trial balance
balanta de verificare ajustata
adjusted trial balance
balanta de verificare de sfarsit de an
year-end trial balance
balanta de verificare finala
post-closing trial balance
balanta de verificare rectificata
adjusted trial balance
balanta de verificare regularizata
adjusted trial balance
balanta
balance
balanta comerciala
balance of trade
trade balance
balanta comerciala deficitara
adverse balance of trade
adverse trade balance
balanta de plati
balance of payments
BOP
balanta de verificare
trial balance
balanta de verificare ajustata
adjusted trial balance
balanta de verificare de sfarsit de an
year-end trial balance
balanta de verificare finala
post-closing trial balance
balanta de verificare rectificata
adjusted trial balance
balanta de verificare regularizata
adjusted trial balance
balanta de verificare
trial balance
balanta de verificare ajustata
adjusted trial balance
balanta de verificare de sfarsit de an
year-end trial balance

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balanta de verificare finala
post-closing trial balance
bilant
balance sheet
bilant anual
annual balance sheet
bilant bancar
bank balance sheet
bilant comparativ
comparative balance sheet
bilant consolidat
consolidated balance sheet
group balance sheet
bilant contabil
balance sheet
bilant de deschidere
list of opening balances
opening balance sheet
bilant de inchidere
closing balance sheet
list of closing balances
bilant de lichidare
balance sheet for liquidation purposes
liquidation balance sheet
bilant integrat
consolidated balance sheet
group balance sheet
bilant intermediar
interim statement
data bilantului
balance sheet date
post de bilant
balance sheet item
raportat in bilant
reported in the balance sheet
total al unui post de bilant
balance sheet value
verificarea bilantului
balance sheet audit
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

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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

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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

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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

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amortisation of set-up costs
amortizarea cheltuielilor de dezvoltare
amortisation of development costs
aprobarea bilantului anual
adoption of the annual accounts
bilant anual
annual balance sheet
cifra de afaceri
sales figure
turnover
sales
cifra de afaceri anuala
annual turnover
cifra de afaceri neta
net sales
net turnover
cifra bruta de afaceri
gross turnover
impozit pe cifra de afaceri
turnover tax
previziune de cifra de afaceri
sales forecasting
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

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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

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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

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(to) settle an account
cec platibil in cont
account only check
collection only cheque
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

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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

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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

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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
dobanda
interest
dobanda activa
interest earned
dobanda acumulata
accrued interest
dobanda aferenta creantelor legate de interesele de participare
accrued interest on receivables related to associates
dobanda aferenta imprumuturilor acordate pe termen lung
accrued interest on long term loans
dobanda aferenta sumelor datorate de filiale
accrued interest on amounts owed by subsidiaries
dobanda bancara
bank interest
dobanda bruta
gross interest

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dobanda capitalizata
accrued interest
dobanda compusa
compound interest
dobanda creditoare
interest earned
dobanda legala
legal interest
dobanda negativa
interest charge
negative interest
dobanda neta
net interest
dobanda pentru intarziere
default interest
interest for delay
dobanda platibila
interest payable
dobanda simpla
ordinary interest
simple interest
dobanda unui efect de comert
interest on a note
dobanda variabila
variable rate
variable rate of interest
cambie purtatoare de dobanda
interest-bearing note
cambii nepurtatoare de dobanda
non-interest-bearing notes
cost, asigurare, navlu, comision si dobanda
cost, insurance, freight commission and interest
cost, asigurare, navlu, dobanda si comision de schimb
cost, insurance, freight, interest and exchange
efect comercial purtator de dobanda
interest-bearing note
efecte comerciale nepurtatoare de dobanda
non-interest-bearing notes
imprumut cu dobanda fixa
fixed interest-rate loan
fixed-rate loan
imprumut cu dobanda redusa
low interest-rate loan
soft loan
obligatiune cu dobanda flotanta
floating rate bond
floating rate note
obligatiune cu dobanda variabila
variable-rate bond
perioada de dobanda

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interest period
raportari financiare
financial statements
raportari financiare interimare
interim financial statements
raportari interimare
interim statements
data raportarii
reporting date
profit si pierdere
P/L
profit and loss
profit or loss for the period
income summary
cont de profit si pierdere
profit and loss account
profit and loss statement
P&L statement
income statement
statement of earnings
statement of income
operating statement
cont de profit si pierdere consolidat
consolidated profit and loss account
consolidated income statement
conturi reprezentate in contul de profit si pierdere
income statement accounts
declaratie de profit si pierdere
P&L statement
profit and loss statement
in rate
in installments
in instalments
a plati in rate
(to) pay by instalments
achizitie in rate
hire-purchase
HP
purchase on installment
purchase on instalment
comert cu vanzare in rate
tally trade
creante din vanzari in rate
installment accounts receivable
cumparare in rate
purchase on installment
purchase on instalment
datorie rambursabila in rate
installment debt
efecte comerciale platibile in rate

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installment notes payable
Mecanismul Ratei de Schimb
ERM
Exchange Rate Mechanism
mecanismul ratei duble de schimb
DERM
dual exchange rate mechanism
metoda ratei de amortizare variabile
variable charge approach
metoda ratei rentabilitatii contabile
accounting rate-of-return method
plata in rate
payment by instalments
rate ridicate ale dobanzilor
high interest rates
rate scazute ale dobanzilor
low interest rates
sistem de rate de schimb ajustabile
crawling-peg system
vanzare in rate
hire-purchase
HP
installment sale
instalment sale
sale on instalment

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