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-------------------- A --------------------Accize - Excises Acreditive - Letters of credit Activ(e) - Assets Active circulante - Current assets Active imobilizate - Fixed

assets Alocarea resurselor - Resource allocation Amortizare - Repayment Avansuri de trezorerie - Treasury advances --------------------- B --------------------Balanta de plati externe - Foreign payments balance Balanta de verificare - Trial balance sheet Banca Europeana pentru Reconstructie si Dezvoltare - European Bank for Reconstruction and Development Banca Mondiala - World Bank Bilant contabil - Accounting balance sheet Bilet la ordin - Order bill Buget de venituri si cheltuieli - Income and expense budget Bursa de marfuri - Commodity exchange --------------------- C --------------------Cambie - Bill of exchange Calculatia costurilor - Cost calculation Capital social - Share capital Capitaluri proprii - Owners' equity Casierie - Cash desk Cec - Cheque Cerere - Demand Cerere globala - Global demand Cheltuiala - Expense Cheltuieli fixe - Fixed expenses Cheltuieli variabile - Variable expenses Cifra de afaceri - Turnover Circuit economic - Economic circuits Comerciant - Merchant Comert interior - Domestic trade Comert exterior - Foreign trade Comision - Commission Concurenta - Competition Consignatie - Consignment Consum - Consumption

Cont - Account Contabilitate financiara - Financial accounting Contabilitate si informatica de gestiune - Accounting and business data processing Contract de vanzare cumparare - Buy / sell contract Contul de rezultate (de profit si pierdere) - Profit and loss account Conturi bancare - Bank accounts Cost de productie - Production cost Costul pe unitatea de produs - Costs per product unit Costuri de comanda - Order costs Cotatii - Stock quotation Creanta - Receivable Crestere economica - Economic growth Cuantile - Quantiles --------------------- D --------------------Date statistice - Statistical data Datorie - Debt Datorie externa - Foreign debt Decile - Deciles Dezechilibru economic - Economic imbalance Dividend - Dividend Dizolvarea companiei - Company dissolution Dobinda - Interest Dubla inregistrare - Double recording --------------------- E --------------------Echilibru economic - Economic balance Echilibru financiar - Financial balance Economie de piata - Open market Economie mondiala - International economy Elasticitatea cererii si ofertei - Demand and supply elasticity Exercitiul financiar (sau contabil) - Fiscal (or accounting) year Esantion - Sample --------------------- F --------------------Faliment - Bankruptcy Factori de productie - Production factors Fapte de comert - Commerce acts Finante publice - Public finance Fluxuri economice - Economic fluxes Fondul Monetar International - International Monetary Fund Functiunea comerciala - The commercial function

Functiunea de cercetare/dezvoltare - The R&D function Functiunea de personal - The personnel function Functiunea de productie - The production function Functiunea financiar/contabila - The financial/accounting function --------------------- G --------------------Gaj - Mortgage Garantii bancare - Loan guarantees Gestiune contabila - Accounting administration Grila manageriala - Management chart --------------------- I --------------------Imobilizari - Fixed assets Imobilizari financiare - Financial assets Imobilizari in curs de executie - Current assets Imobilizari necorporale - Intangible assets Impozit - Tax Impozitul pe cladiri - Building tax Impozitul pe jocurile de noroc - Gambling taxes Imprumuturi de stat - State loans Imprumuturi din emisiunea de obligatiuni - Bond issue loan Inchiderea exercitiului - End-of-fiscal-year Indici agregati - Aggregate indexes Indici ai prevederilor - Provision indexes Indici cu ponderi constante - Constant weight indexes Indici cu ponderi variabile - Variable weight indexes Indici dinamici - Dynamic indexes Indici individuali si de grup - Individual and group indexes Indici statistici - Statistical indexes Indici teritoriali - Territorial indexes Inflatie - Inflation Intreprindere - Enterprise (or Company) Investitii - Investments --------------------- L --------------------Lichidarea companiei - Company liquidation --------------------- M --------------------Macroeconomie - Macroeconomics Masa monetara - Monetary mass Media cronologica ponderata - Weighted chronological average Media cronologica simpla - Simple chronological average

Mediana - Median Microeconomie - Microeconomics Monopol - Monopoly --------------------- N --------------------Negociere - Negotiating --------------------- O --------------------Obiectul si metoda (contabilitatii) - Scope and method (of accounting) Obligatiuni - Bond Oferta - Supply Oferta de moneda - Currency supply Oferta globala - Global supply Oligopol - Oligopoly Organizatia Mondiala de Comert - World Commerce Organization --------------------- P --------------------Pasiv(e) - Liabilities Patrimoniu - Patrimony Piata financiara - Financial market Piata monetara - Money market Piata muncii - Labor market Planul de conturi general - Account plan Plati in numerar - Cash payments Plati prin virament - Transfer payments Politica bugetara - Budgetary policies Politica monetara - Monetary policies Pragul de rentabilitate - Profitability threshold Pret - Price Prime legate de capital - Capital premium Procedeul cantitativ - The quantitative procedure Procedeul deducerii valorii - The procedure of deducting the value Procedeul diviziunii simple - The simple division procedure Procedeul indicilor de echivalenta - The equivalence index procedure Procentile - Percentiles Productie - Production Productie bruta - Gross production Productie in curs de executie - Current production Productivitate - Productivity Produs national - National product account Profit - Profit Provizioane pentru riscuri si cheltuieli - Provisions for risks and expenses

--------------------- R --------------------Rata de rentabilitate - Profitability ratio Rata marginala - Marginal rate Renta - Annuity Rezerve - Reserve Rezultat reportat - Reported results --------------------- S --------------------Serii de repartitie - Repartition series Serii cronologice - Time series Sistem decizional - Decision making system Sistemul bugetar - Budgetary system Societati transnationale - Transnational companies Somaj - Unemployment Sondaj de serii - Series survey Sondaj mecanic - Mechanical survey Sondaj tipic - Typical survey Sondaje aleatorii - Random surveys Sondaje dirijate - Direct surveys Spor mediu - Mean growth Stocuri - Stock Subvebtii - Subsidy --------------------- T --------------------Tari in curs de dezvoltare - Developing countries Taxa - Duty (or Tax) Taxa pe valoarea adaugata (TVA) - Value-added tax (VAT) Taxa scontului - Discount tax Taxe de timbru - Stamp taxes Taxe vamale - Customs Titluri de valoare - Securities Trezorerie - Treasury --------------------- V --------------------Valoare adaugata bruta - Gross added value Valoare adaugata neta - Net added value Valori mobiliare - Securities Venit national - National income account