You are on page 1of 29

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

dobanda creditoare interest earned dobanda legala legal interest dobanda negativa interest charge negative interest dobanda neta net interest dobanda pentru intarziere default interest interest for delay dobanda platibila interest payable dobanda simpla ordinary interest simple interest dobanda unui efect de comert interest on a note dobanda variabila variable rate variable rate of interest cambie purtatoare de dobanda interest-bearing note cambii nepurtatoare de dobanda non-interest-bearing notes 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 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 valoare value amount worth valoare actuala current value present value realisable value valoare actuala de piata current market value valoare actualizata neta discounted cash flow DCF valoare adaugata value added valoare adaugata bruta gross value added GVA valoare adaugata neta net value added NVA valoare asigurabila insurable value valoare bursiera market value valoare ca garantie value as security

purchase on installment purchase on instalment datorie rambursabila in rate installment debt efecte comerciale platibile in rate installment notes payable Mecanismul Ratei de Schimb ERM Exchange Rate Mechanism mecanismul ratei duble de schimb DERM dual exchange rate mechanism metoda ratei de amortizare variabile variable charge approach metoda ratei rentabilitatii contabile accounting rate-of-return method 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

valoare comerciala commercial value valoare contabila book value carrying amount carrying value valoare contabila a actiunii book value per share valoare contabila bruta gross book value valoare contabila neta net book value valoare contabila nominala accounting par value valoare curenta current value present value realisable value valoare de amortizat depreciable cost valoare de cesiune globala going concern value valoare de estimare estimated value valoare de inlocuire replacement price valoare de inventar

inventory value valoare de piata market price market value current price valoare de portofoliu investment paper valoare de randament capitalized income value valoare de revanzare resale value valoare de vanzare a imobilizarilor uzate disposal value valoare din factura invoice value valoare justa fair value valoare la casare scrap value valoare la scadenta maturity value valoare nominala nominal value par value face value face amount valoare par face value nominal value par value valoare reziduala disposal value residual value scrap value salvage value net book value valoare totala a facturii total invoice value valoarea neta a facturii net invoice value valoarea nominala a actiunilor nominal value of the shares par value of the stock valoarea stocurilor inventory value a declara la o valoare mai mare decat cea reala (to) overstate a declara la o valoare mai mica decat cea reala (to) understate a reduce valoarea contabila a unui activ (to) write down

accrued interest on other loans and similar debts dobanzi aferente creantelor imobilizate accrued interest on long-term debtors dobanzi aferente creditelor bancare pe termen lung accrued interest on long term bank loans dobanzi aferente creditelor bancare pe termen lung si mediu accrued interest on long and medium term bank loans dobanzi aferente creditelor bancare pe termen scurt accrued interest on short term bank loans dobanzi aferente datoriilor legate de participatii accrued interest on debts relating to investments dobanzi aferente decontarilor in cadrul grupului accrued interest on settlements within the group dobanzi aferente imprumuturilor din emisiunea de obligatiuni interest payable on debenture loans dobanzi aferente imprumuturilor din emisiuni de obligatiuni accrued interest on debenture loans dobanzi aferente imprumuturilor si datoriilor asimilate accrued interest on loans and similar debts dobanzi de incasat interest receivable accrued interest receivable dobanzi de platit interest payable accrued interest payable dobanzi de platit si cheltuieli similare interest payable and similar charges dobanzi la obligatiuni si titluri de plasament accrued interest on debentures and short term investments a plati dobanzile unei datorii (to) service a debt acumulare a dobanzilor accretion alte dobanzi de incasat si venituri similare other interest receivable and similar income asociati - dobanzi la conturi curente accrued interest on shareholders' current accounts cheltuieli cu dobanzile interest expense interest charges interest costs cheltuieli privind dobanzile interest expense interest charges interest payable charges interest costs cheltuieli privind dobanzile si alte cheltuieli similare interest payable and similar charges

dobanzi - conturi asociati interest on shareholders' current accounts dobanzi aferente altor creante imobilizate accrued interest on other long term receivables dobanzi aferente altor imprumuturi si datorii asimilate

rata de baza a dobanzii prime lending rate prime rate basic rate rata de piata a dobanzii market interest rate rata dobanzii interest rate rate of interest rata dobanzii interbancare interbank rate rata dobanzii nominale nominal interest rate rata efectiva a dobanzii effective interest rate rata fixa a dobanzii fixed interest rate rata minima a dobanzii Abnormal (gains, losses) Accounting estimate Accounting income Accounting period Accounting policies Accounting profit Accounting treatment Accruals basis of accounting Accrued liabilities Amortisation Amount of shares issued Arms length price Arms length transaction At cost Balance between benefit and cost Balance sheet Balance sheet date Balance sheet liability method Benchmark treatment Borrowing costs Business combination Capital maintenance Carrying amount Carrying back a tax loss Carrying forward unutilised tax credit Carrying forward unutilised tax losses Cash Cash accounting Cash equivalents Cash flow statement Cash flows Cash inflow Cash on hand Cash outflow Cash payment Cash proceeds Certificate of deposit Changes in financial position Closing rate Company

minimum lending rate MLR rata reala a dobanzii real interest-rate real rate rate ridicate ale dobanzilor high interest rates rate scazute ale dobanzilor low interest rates risc de pierdere din rata dobanzii interest rate risk venituri din dobanzi interest earned interest income venituri din dobanzi si alte venituri similare other interest receivable and similar income Extraordinar (castiguri, pierderi) Estimare contabila Venit contabil Perioada contabila Politici contabile Profit contabil Tratament contabil Contabilitate de angajamente Obligatii angajate Amortizare Valoarea actiunilor emise Pret obiectiv Tranzactie cu pret determinat obiectiv La cost Raportul cost - beneficiu Bilant Data bilantului Metoda obligatiilor bilantiere Tratament de baza Costurile indatorarii Combinari de intreprinderi Mentinerea capitalului Valoarea contabila Transferarea pierderii fiscale in perioadele anterioare Reportarea creditului fiscal neutilizat Reportarea pierderilor fiscale neutilizate Numerar Contabilitate de casa Echivalente de numerar Situatia fluxurilor de numerar Fluxuri de numerar Intrari de numerar Numerar in casierie Iesiri de numerar Plata in numerar Incasari in numerar Certificat de depozit Modificari ale pozitiei financiare Cursul de inchidere Societate

Consideration Consistency Consolidated financial statements Consolidation Construction contract Contingencies Contingent gain Contingent liabilities Contingent losses Cost method Cost of an acquisition Cost of disposal Cost of goods sold Cost of inventories Cost of purchase Cost of sales Cost-plus contract Cost-plus method Costs and revenues Current assets Current cost Current investments Current liabilities Dealing securities Debt securities Deferred income Deferred payment Deferred payment terms Deferred revenue Deferred tax asset Deferred tax liabilities Deferred taxes Depreciable asset Depreciation Diluted earnings per share Dilutive potential ordinary shares Disclose Disclosure Discontinued operations Disposal Disposal consideration Disposal of subsidiary Disposal proceeds Doubtful debts allowances on receivables Economic benefits Effective date Enterprise Equity Equity instrument Equity method Equity securities Extraordinary items Fair presentation Fair value Faithful representation FIFO formula Finance lease Financial position

Contraprestatie Consecventa Situatii financiare consolidate Consolidare Contract de constructii Contingente Castig contingent Datorii contingente Pierderi contingente Metoda costului Costul unei achizitii Costuri aferente iesirilor Costul bunurilor vandute Costul stocurilor Cost de achizitie Costul vanzarilor Contractul cost-plus Metoda cost-plus Costuri si venituri Active curente Cost curent Investitii curente Datorii curente Titluri de plasament Titluri de creanta Venituri constatate in avans Plata amanata Conditii ale platii amanate Venituri constatate in avans Creante privind impozitul amanat Datorii privind impozitul amanat Impozite amanate Activ amortizabil Amortizare Rezultatul pe actiune diluat Actiuni ordinare potentiale diluante A prezenta informatii Prezentarea informatiilor Activitati intrerupta Cedare Contravaloarea Cedarii Cesiunea unei filiale Incasari din cedare Reduceri pentru creante incerte Beneficii economice Data intrarii in vigoare Intreprindere Capital propriu Instrument de capital propriu Metoda punerii in echivalenta Actiuni Elemente extraordinare Prezentare fidela Valoare justa Reprezentare fidela Metoda FIFO Leasing financiar Pozitia financiara

Financial reporting Financial statements Foreign exchange gain Forgivable loans Framework Fundamental errors Funds held for customers Gains General disclosures Going concern Goodwill Grants related to assets Grants related to income Gross margin Hedge Hedging Historical cost Historical cost system Holding gains Identifiable assets Identification of assets and liabilities Immaterial Impairement Impairement loss Income statement Industry and geographical segments Interest in joint ventures Interim financial report Inventories Item Joint venture Lease Liability method LIFO formula Line items Long term receivables Marketable securities Matching of cost with revenues Materiality Measured reliably Measurement Merger Minority interests Negative goodwill Net income Net realisable value Non current assets Non current liabilities Non-current Obligation Obsolescence Obsolescence allowances on inventories Off-balance-sheet items Offsetting On balance sheet items Operating activities Operating costs Operating income

Raportare financiara Situatii financiar Castiguri din diferente de curs valutar Imprumuturi nerambursabile Cadru general Erori fundamentale Fonduri detinute pentru clienti Castiguri Descrieri cu caracter general Continuitatea activitatii Fond comercial Subventii privind activele Subventii de exploatare Marja bruta A acoperi riscul Acoperirea riscului Cost istoric Sistemul costului istoric Castig din detinerea de active Active identificabile Identificarea activelor si obligatiilor Nesemnificativ Depreciere Pierdere din depreciere Contul de profit si pierdere Segmente de activitate si zone geografice Interes in asocieri in participatie Raport financiar interimar Stocuri Element Asocieri in participatie Lesing Metoda obligatiei Metoda LIFO Elementeranduri Creante pe termen lung Titluri de plasament Conceptul conectarii costurilor la venituri Prag de semnificatie Evaluat in mod credibil Comensurare / Evaluare Fuziune Interese minoritare Fond comercial negativ Venitul net Valoare realizabila neta Active imobilizate Datorii pe termen lung Pe termen lung Obligatie Uzura morala Reduceri pentru deprecierea stocurilor Elemente extrabilantiere Compensare Elemente bilantiere Activitati de exploatare Cheltuieli de exploatare Venituri din exploatare

Operating profit Ordinary activities Outstanding shares Payables Percentage of completion method Performance Present value Presentation Proceeds Property, plant and equipment Provision Provision for taxes payable Prudence Realisable value Receivables Recognition Recognition criteria Reconciliation Recoverable amount Related party disclosures Related party transactions Relevance Reportable segment Reporting currency Reporting date Reporting on a net basis Reporting period Research and development costs Reserves Residual value Restatement Retained earnings Retirement benefit plans Return on investments Revaluation reserve Revaluation surplus Revenue Reversal of items Sales Selling costs Set-off Share capital Share premium Share split Share warrant Shareholders equity Shareholders interest Subsidiary Substance over form Tax base of an asset or liability Tax expense Tax income Tax liability Tax loss carry forward Tax on income Taxable profit Temporary difference Timeliness

Profit din exploatare Activitati curente Actiuni in circulatie Datorii Metoda gradului de finalizare Performanta Valoare actualizata Prezentare Incasari Terenuri si mijloace fixe Provizion Provizioane pentru impozite de platit Prudenta Valoare realizabila Creante Recunoastere Criterii de recunoastere Reconciliere Valoare recuperabila Prezentarea informatiilor privind partile afiliate Tranzactii cu partile afiliate Relevanta Segment de raportare Moneda de raportare Data raportarii Raportarea pe baza valorilor nete Perioada de raportare Cheltuieli de cercetare si dezvoltare Rezerve Valoare reziduala Retratare Rezultat reportat Fonduri de pensii Rentabilitatea investitiilor Rezerve din reevaluare Surplus din reevaluare Venituri Reluarea elementelor Vanzari Costuri de vanzare A compensa Capital social Prime de capital Divizarea actiunilor Optiune pe actiuni Capitaluri proprii Interesul actionarilor Filiala Prevalenta economicului asupra juridicului Baza de impozitare a unui activ sau obligatii Cheltuiala cu impozitul pe profit Venit fiscal Obligatie fiscala Reportarea pierderii fiscale Impozit pe profit Profit impozabil Diferenta temporara Oportunitate

Timing differences Title to assets Trade liabilities Trade receivables Transactions and other events Treasury stocks True and fair view/fair presentation Trust activities Trustee Valuation allowances Working capital Write-down on an item by item basis 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

Diferente temporale Titlul de proprietate asupra activelor Obligatii comerciale Creante comerciale Tranzactii si alte evenimente Actiuni proprii Imagine fidela/ prezentare fidela Activitati de administare a activelor Adiministrator de active Reduceri de valoare Fond de rulment Reducerea valorii contabile element cu element

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 _____________________________

MONEY SERVICES advise = sfat, informatie; (aici) aviz; Airmail Transfer = transfer prin posta aeriana; application form = formular de cerere; at sight/at presentation = la vedere/la prezentare; available funds = fonduri disponibile; Bankers draft = polita bancherului; banking clerk = functionar bancar; banknotes = bancnote; bearer = purtator; bearer bonds = titluri la purtator; blank endorsement = andosare in alb; by air = pe calea aerului; by cable = telegrafic; by endorsement = prin andosare; by ordinary trasfer of debts = prin simplul transfer al creantelor; cash = numerar, bani lichizi; cashier = casier; certificate cheque = cec certificat; cheque = cec; cheque payable to bearer = cec la purtator; client = customer = client; coins = monede; collect (to) = a incasa; collection process = procesul de incasare; compulsory mentions = mentiuni obligatorii; cross = barare; crossed cheque = cec barat; drawee = tras; drawee bank = banca trasului, in acest caz banca platitoare; drawer = tragator; duties = indatoriri; sarcini; endorse (to) = a andosa; endorsement = andosare; endorser = persoana care efectueaza andosarea; exchange risk = risc valutar; expenses = cheltuieli; general cross = barare generala; give instructions (to)= a da instructiuni; holder = detinator; input messages = mesaje de intrare; interest charges = cheltuieli cu dobanda; interest incomes = venituri din dobanzi; International Money Order = mandat de plata internationala; International Payment Order = ordin de plata internationala; not to order = nu la ordin; notify and pay (to)= a notifica si a plati; order form = formular de ordin;

output messages = mesaje de iesire; overseas bank = banca cu sediul in strainatate; owner = proprietar; passbook = carnet de cec; payee = beneficiary = beneficiarul unei plati; paying bank = banca platitorului; payment by cheque = plata prin cec; payment in cash = plata cu numerar sau in bani lichizi; postal orders = mandat postal; proceeds = venituri; remit funds aboard = a remite fonduri in strainatate; remittance by post = remitere prin posta; remittance telegraphically = remitere telegrafica; remitter = remitent; securities = titluri de valoare; simple remittance = remitere simpla; special cross = barare speciala; special endorsement = andosare speciala; specimen signatures = specimen de semnaturi; Standing order = ordine de plata permanente; Telegraphic transfer (TT)= transfer telegrafic; be valid (to) = a fi valabil; travellers cheque = cec de calatorie;

ELECTRONIC BANKING SERVICES debit cards = carti de debit; Electronic banking services = servicii bancare electronice, adica servicii efectuate prin calculator; electronic cash = numerar electronic; electronic cheque = cec electronic; electronic money = moneda electronica, bani electronici; electronic signature = semnatura electronica; fraud = frauda; network = retea; ~ transmission = retea de transmisie; password = parola; PIN = Personal Identification Number = numar personal de identificare; POS = Point of Sale Terminal = locul vanzarii; record (to) = a inregistra; user = utilizator; telephone banking = banca la domiciliu.

OTHER ELECTRONIC BANKING SERVICES Electronic Funds Transfer = EFT = Transfer Electronic de Fonduri; money transfer = transfer de bani; Automated Teller Machine = ATM = ghiseu automat de numerar; EFT-POS = Electronic Funds Transfer to the Selling Points Terminals

= transferul electronic al fondurilor la locul vanzarii; credit cards = carti de credit; store cards = carduri de magazin; debit cards = carti de debit; retailer = detailist; magnetic strip = banda magnetica; cash dispensing = distribuitor de numerar; balance inquiry = solicitarea soldului contului; POS = Point of sale = punct de vanzare; keyboard = tastatura; Joint-stock banks = banci pe actiuni Money market = piata monetara.

BANKER - CUSTOMER RELATIONSHIP accountant = contabil; Act/charter/law = lege; adequate level of solvency = nivelul adecvat al solvabilitatii; application to open an account = cerere pentru a deschide un cont; banker/bank = banca; Banker-customer relationship = relatia dintre banca si client; banking procedures = proceduri bancare; building societies = societati de constructii; creditor = creditor; current savings deposit = depozit curent de economii; customer/client = client; deal (to) = (a face o) tranzactie (cu); debtor = debitor; deputy = (aici) delegat; adjunct; disbursement = plata, achitare; duties and rights = obligatiuni si drepturi; forgery = frauda; insurance company = societate de asigurari; legal person = persoana juridica; lend (to )= a imprumuta (pe); license/authorisation = licenta / autorizatie; licensed deposit taking institutions = institutii acreditate sa constituie/ primeasca depozite; mortgage = ipoteca; natural person = persoana fizica; overdrawn = fara acoperire; proceeds = venituri; recognised banks = banci acreditate; sealed = sigilat; sight interest = dobanda la vedere; solicitor = avocat; theft = furt; be entitled to (to) = a fi imputernicit (sa); be supplied with (to) = a fi alimentat cu; complete/conclude a contract (to) = a incheia un contract; finish/terminate/cancell a contract (to) = a rezilia un contract;

mortgage (to) = a ipoteca; open an account with (to) = a deschide un cont; pass on (to) = a statua; vest somebody to do something (to) = a investi pe cineva sa faca ceva; Trustee Savings Bank = banci de incredere specializate in detinerea economiilor (un fel de CEC);

RISKS MANAGEMENT credit institution = institutie de credit; risks management = administrarea riscurilor; financial risks = riscuri financiare; foreign exchange risk = risc valutar; liquidity risk = risc de lichiditate; interest rate risk = riscul ratei dobanzii; operational risk = risc operational; own funds = fonduri proprii; commitments = angajamente; solvency = solvabilitate; banking rating system and the early warning system = sistem de avertizare timpurie si de stabilire a rating-ului de tara; level of large exposures = nivelul expunerilor mari; minimum level of the capital = nivelul minim al capitalului; administrative procedures = proceduri administrative; internal control procedures = proceduri de control intern; classification of credits = clasificarea creditelor; large loans = imprumuturi mari; loans granted to the debtors in special relations with a bank = imprumuturi acordate debitorilor care se afla in relatii speciale cu banca; liquidity = lichiditate; debt service = serviciul datoriei; doubtful credit = credit indoielnic; interest rate risk = riscul ratei dobanzii; off balance sheet items = elemente in afara bilantului contabil; prudential measures = masuri de prudentialitate; credit risk = riscul de credit; watch credit = credit in observatie; doubtful credit = credit indoielnic; loss credit = credit de pierdere; shareholder = actionar; own capital = capital propriu; grant a credit (to) = a acorda un credit; financial-accounting department = departamentul financiar-contabil; assets = active;

BANKS AND LENDING accountant = contabil; auction credit =credit de licitatie;

borrowed funds = fonduri atrase (imprumutate); capability = ability = capacitate; abilitate; currency risk = riscul de schimb valutar; fixed interest rate loan = imprumut cu rata dobanzii fixa; floating interest rate loan = imprumut cu rata dobanzii flotanta; legal person = persoana juridica; lending = imprumut; lending facilities = facilitati legate de acordarea imprumutului; liabilities = pasive; liquidity risk = riscul de lichiditate; Lombard credit = credit lombard; loss = pierdere; market risk = riscul pietei; minimum capital = capital minim; operational risk = riscul operational. own capital = capital propriu; paid up capital = capital varsat; physical person = persoana fizica; preferential credit = credit preferential; purpose = destination = scop / destinatie; repayment = plata; solicitor = avocat; (amer. procuror); solvency ratio = rata solvabilitatii; special credit = credit special; standard credit = credit standard; structural credit = credit structural; substandard credit = credit substandard; supplementary capital = capital suplimentar; weight (to) = a pondera; variable interest rate loan = imprumut cu rata dobanzii variabila; watch credit = (aici) credit in observare

RATES OF EXCHAGE accepted = acceptat; appreciation = apreciere; balance of payments = balanta de plati; branch = sucursala; capital account = cont de capital; capital foreign exchange operations = operatiuni valutare de cont de capital; capital transactions = tranzactii de capital; commodity exchange = bursa de marfuri; covering exchange rate = acoperirea cursului de schimb valutar; current account = cont curent; current foreign currency operations = operatiuni valutare curente sau operatiuni valutare de cont curent; current transactions = tranzactii curente; deals = tranzactii; delay = intarziere;

delivery = livrare, distribuire; demand = cerere; depreciation = depreciere; devaluation = devalorizare; direct quatation = cotatie directa; direct investment = investitie directa; due penalties = penalitati scadente; exchange control = foreign exchange control = control valutar; exchange office = exchange bureau = casa de schimb valutar; exchange rate = curs de schimb valutar; failure = esuare; esec; firm quotation = cotatie ferma; fixed exchange rate regime = regimul valutar cu un curs de schimb fix; foreign currency = foreign exchange = valuta; foreign exchange market = piata valutara; foreign exchange intervention = interventie valutara; foreign exchange restrictions = restrictii valutare; foreign exchange risk = risc valutar; foreign exchange transactions = tranzactii valutare; forward exchange rate = curs de schimb valutar la termen; forward operations = forward transactions = operatiuni la termen; headge = acoperire; hedging = tehnica de acoperire a riscului valutar; indirect quatation = cotatie indirecta; individuals = persoane fizice; indivizi; international debt = datorie externa; international reserves = rezerve internationale; international trade = comert international; legal framework = cadru legal; legal persons = persoane juridice; loss = pierdere; managed float regime (dirty float) = regim valutar controlat; moderate amounts = sume moderate, (aici) sume aferente cheltuielilor curente de intretinere a membrilor familiei, care pot fi justificate ulterior cu documente. monetary unit = unitate monetara; non-residents = nerezidenti; offer = oferta; outright transactions = tranzactii complexe de vanzare-cumparare de valute; own norms = norme proprii; purchase order = ordin de cumparare; quotation = cotatie; reimbursement = rambursare; rejected = respins; residents = rezidenti; retail market = piata en-detail; piata cu amanuntul; revaluation = revaluare; settlement = (aici) decontare; share capital = capital social; spot exchange rate = curs de schimb valutar la vedere; spot operations = spot transactions = operatiuni la vedere; spread = marja; diferenta dintre cursul de schimb de vanzare si cumparare, sau dintre dobanda activa si pasiva a unei banci;

sterilized foreign exchange intervention = interventie valutara sterilizata; stock exchange = bursa de valori; subsidiary = filiala; swap operations = incheierea concomitenta, pe piata valutara, a doua operatiuni legate intre ele, bazate pe aceeasi suma de bani: cumparare curenta si vanzare la termen, vanzare curenta si cumparare la termen sau vanzare si cumparare la termene diferite. traded = comercializat, tranzactionat; trade balance = balanta comerciala; unsterilized foreign exchange intervention = interventie valutara nesterilizata; up-to-date rate = rata actualizata; wholesale market = piata en-gros; working day = zi lucratoare; World Bank = Banca Mondiala; International Bank for Reconstruction and Development (IBRD) = Banca Internationala pentru Reconstructie si Dezvoltare (BIRD).

FINANCIAL DERIVATIVES options = optiunea reprezinta contractul care acorda beneficiarului dreptul de a cumpara sau a vinde un instrument financiar sau o marfa la un pret specificat intr-o perioada determinata; option premium = prima pentru o optiune; call option = optiunea call este optiunea de cumparare; put option = optiunea put este optiunea de vanzare; European option = optiune europeana; American option = optiune americana; exotic options = optiuni exotice; interest rate swaps = swap pe rata dobanzii; currency swaps = swap valutar currency account = un cont bancar exprimat in orice valuta, alta decat moneda nationala; Eurocurrency = un depozit exprimat in orice valuta detinuta in afara tarii emitente; Forward contract = contract la termen; Hedging = asigurarea riscului valutar; foreign exchange risk = risc valutar; foreign exchange exposure = expunere valutara; sovereign risk = risc de suveranitate; hard currency = valuta forte; strong currency = valuta forte (puternica); weak currency = valuta slaba; foreign exchange control = control valutar; translation risk = risc de transformare; transaction risk = riscul operatiunii; overseas = abroad = in strainatate; derivatives = derivate; acestea sunt instrumente financiare care sunt in esenta un produs secundar al actiunilor, obligatiunilor etc. bond markets = pietele obligatiunilor; borrow (to) = a imprumuta; lend (to) = a da cu imprumut; lapse (to) = a decadea; a se scurge; gamble (to) = a risca; a pierde; exchange rate arbitrage = arbitraj de curs de schimb; invoice (to) = a factura

consolidated balance sheet = bilant contabil consolidat; open outcry = strigare libera; initial margin = marja initiala; financial futures = operatiuni financiare la termen; clearing house = casa de compensare; settlement price = pretul de decontare;

INTERNATIONAL TRADE abroad = in strainatate; advertising = reclama publicitara; advising bank = banca avizatoare; airway bill / air consignment bill = scrisoare de transport aerian; arrival = sosire; at sight = la vedere; batch = grupa, lot (de marfuri); bear all risks = suporta toate riscurile; berth = dana, chei; bill of collection = incasso documentar; bill of exchange = cambie; bill of lading = conosament; borrower = imprumutat/debitor; buyer = cumparator; by-products = produse derivate; Carriage Paid to = CPT = transport platit pana la...; Carriage = transport; carrier = caraus; certificat of origin = certificat de origine; Cost, Insurance and Freight = CIF = cost, asigurare si navlu; Carriage and Insurance Paid to = CIP = cost si asigurare platite pana la... clearance = achitare; collection = incasso; commercial documents = documente comerciale; commitment = angajament; consignee = destinatar; consular invoice = factura consulara; Cost and Freight.= CFR = cost si navlu; contracting parties = parti contractante; damaged = avariat; deferred = amanat; Delivered at Frontier = DAF = franco frontiera; Delivered Duty Paid= DDP = franco destinatia vamuit; Delivered Duty Unpaid= DDU = franco destinatie nevamuit; Delivered Ex Quay= DEQ = franco chei; Delivered ex Ship = DES = franco nava nedescarcata; departure = plecare; documents of title = documente de titlu; draft = proiect; ex works = franco fabrica; fee = taxa;

financial documents = documente financiare; flight stamp = timbru par avion; flood = inundatie; foreign exchange risk = risc valutar; Free Alongside Ship = FAS = franco de-a lungul vasului; free carrier = FCA = franco transportator; Free on Board = FOB = franco la bord; freight = navlu; global amount = suma globala; handling = manipulare; harmless = fara pagube; haulage = transport prin carausie; taxa de transport; issuer = emitent; insurance certificate = certificat de asigurare; insurance documents = documente de asigurare; insurance policy = polita de asigurare; international sales contract = contract international de vanzare; invoice = factura; L/C = letter of credit = scrisoare de credit; documentery letter of credit = acreditiv documentar; leakage = pierdere/scurgere de cantitate; legalised/visaed invoice = factura legalizata; lender = imprumutator/creditor; letter of introduction = scrisoare de prezentare; lifting = ridicare; lighter = slep; loan contract = contract de imprumut; lorry-way bill = scrisoare de trasura pentru transportul rutier; main carriage unpaid = transportul principal neplatit; mark = marcare; movement certificate EUR-1 = certificat de miscare EUR-1; non delivery = nelivrare; notifying party = partea notificatoare; offloaded = in afara incarcaturii; on behalf of somebody = in numele cuiva; outstanding = neplatit, restant, important; packaging = ambalare; packing list = lista de ambalaj; Parcel Post Receipt = recipisa de coletarie; port of call = port de escala; preamble = preambul; pro forma invoice = factura proforma; Promissory Note = bilet la ordin; pursuant = conform; railway bill = rail consignment note = scrisoare de trasura pentru transportul feroviar; raw materials = materii prime; rediscount = rescontare; rejection = respingere; right - hand corner = coltul din dreapta; riot = revolta; SAD = Single Administrative Document = document administrativ unic;

sales contract = contract de vanzare; sample = mostra; ship = vas, nava; shipping documents = documente de transport; spoilage = alterare; strike = greva; supersede (to) = a inlocui; supplier = furnizor; term of delivery = termen de livrare; term of payment = termen de plata; TIR book = carnet TIR; be assessed (to) = a fi evaluat; be discounted (to) = a fi scontat; be encountered (to) = a fi lovit / ciocnit; be impended (to) = a fi iminent; be labelled (to) = a fi etichetat; be posted (to) = a afisa, a lipi; be tailored (to) = a fi confectionat / ajustat; bind-up (to) = a lega; check (to) = a verifica; fall due (to) = a fi scadent; fall under somebody heading (to) = a cadea sub jurisdictia cuiva; fill in (to) = a completa; forfeit (to) = a pierde prin confiscare; a pierde un drept; mix (to) = a amesteca; pump (to) = a pompa; rediscount (to) = a fi rescontat; stamp (to) = a timbra, a stampila; wire (to) = a telegrafia; trade mark = marca fabricii / marca de comert; truck = camion; trustworthy = demn de incredere; type of packaging = mod de ambalare; validity = valabilitate; VAT = tax on added value = TVA (taxa pe valoarea adaugata); wasting litigation = actiune in justitie in cazul unei pierderi; worthiness = credibil; written evidence = document scris; METHODS OF PAYMENT OR SETTLEMENT ability = capacitate; abilitate advance payment = plata in avans; cash flow = flux monetar; clean collection = incasso curat; D/A (acceptance of documents) = acceptarea documentelor; D/P (against payment) = documente contra plata; dispatch = expediere; documentary collection/ bill of collection = incasso documentar; domestic trade = comert interior; drawee = tras;

foreign trade = comert exterior; guarantee of payment = garantie de plata; liabilities = pasive, obligatii; open account = cont deschis; responsibilities = responsabilitati; security = (aici) garantie; statement of account = extras de cont; cancel the order (to) = a anula un ordin; grant a credit (to) = a acorda un credit; DOCUMENTARY CREDIT/ LETTER OF CREDIT accepting bank = banca acceptatoare; advising bank = banca avizatoare; applicant = (aici) ordonator; at sight = la vedere; certificate of analysis = certificat de analiza; confirming bank = banca confirmatoare; consignment = transport de marfa; country risk = risc de tara; deferred payment = plata amanata; documentary credit/ letter of credit = acreditiv documentar; expiry date = data de expirare; forward contract = contract la termen; indebtedness = stare de indatorare; inspection certificate = certificat de inspectie; International Chamber of Commerce = Camera Internationala de Comert; irrevocable credit = acreditiv irevocabil; issuing bank = banca emitenta; payment in advance = plata in avans; revocable credit = acreditiv revocabil; shipment = incarcatura; tenor = maturity = scadenta; trustworthiness = credibilitate; worthiness = credibilitate; assignment of the proceeds of a credit = cesiunea acreditivului SHORT-TERM FINANCE EXPORTS short-term finance = finantare pe termen scurt; factoring = invoice discounting = colectarea datoriilor este o finantare pe termen scurt utilizata in comertul international si are la baza un contract incheiat intre o parte numita furnizor si o alta numita factor; factoring chain = lantul de factoring este o retea internationala a tuturor companiilor de factoring; principal = rata de capital; schedule of the repayment = scandentarea platii ratelor de capital si dobanda; minute = proces verbal; MEDIUM- AND LONG-TERM FINANCE FOR EXPORT supplier credit = credit furnizor;

buyer credit = credit cumparator; ECGD = Export Credits Guarantee Department = Departamentul de Garantare a Creditelor de Export a fost infiintat in anul 1991 pentru a-i asigura pe exportatorii britanici contra unor riscuri care apar in comertul exterior. onus = raspundere, obligatie; overseas debt = datorie externa; default (to) = a nu-si indeplini obligatiile; lines of credit = linii de credit; insolvency = incapacitate de plata; instalments = plata in rate; lease (to) = a inchiria; financial lease = leasing financiar; lessee = persoana care inchiriaza; persoana care plateste o suma de bani pentru proprietatea inchiriata; lessor = persoana care acorda o inchiriere; persoana care ofera spre inchiriere; rental contract = contract de inchiriere; loom = razboi de tesut; gherghef; rent = chirie. GUARANTEES OR BONDS guarantee = bond = garantie; bank guarantee = garantie bancara; guarantor = garant; tender = bid bond = garantie pentru licitatie; performance bond = garantie de aducere la indeplinire; retention bond = garantie de retinere; demand guarantee = garantie la cerere; principal = ordonator;