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Am tradus si adaptat in limba engleza peste 510 termeni importanti din domeniul finanicar-contabil: 1. Accepturi bancare = Banker's Acceptances; 2. Acoperirea riscului = Hedge, Hedging; 3. Acoperire din patrimoniu = Asset Coverage; 4. Acoperirea dobanzii = Interest coverage; 5. Acord = Agreement; 6. Acord de credit = Credit agreement; 7. Actionar = Shareholder; 8. Actiune = Share; 9. Actiuni in circulatie = Outstanding shares; 10. Actiuni ordinare potentiale diluante = Dilative potential ordinary shares; 11. Actiuni pereche = Paired Shares; 12. Activ = Asset; 13. Activ net corectat = Corrected Net Assets; 14. Active curente = Current assets; 15. Active identificabile = Identifiable assets; 16. Active imediate = Quick Assets; 17. Active imobilizate = Non current assets; 18. Activitati curente = Ordinary activities; 19. Activitati de administare a activelor = Trust activities; 20. Activitati de exploatare = Operating activities; 21. Activitati intrerupte = Discontinued operations; 22. Adiministrator de active = Trustee; 23. Ajustare = Adjustment; 24. Ajustare (infrumusetare contabila) = Haircut; 25. Amana, a ceda = Defer; 26. Amanetare = Pledge; 27. Amortizare = Amortization pentru imobilizari necorporale si Depreciation pentru imobilizari corporale; 28. Analiza fundamentala = Fundamental analysis; 29. Andosare = Endorse; 30. Antecalcul = Ante calculation; 31. Anuitate = Annuity; 32. Anulare = Canceling; 33. Aport = Contribution; 34. Arbitraj = Arbitrage; 35. Arie de distributie = Distribution Area; 36. Asociat, a se asocia = Associates;

Dictionar Economic

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Am tradus si adaptat in limba engleza peste 510 termeni importanti din domeniul finanicar-contabil:1. Accepturi bancare= Banker's Acceptances;2. Acoperirea riscului= Hedge, Hedging;3. Acoperire din patrimoniu= Asset Coverage;4. Acoperirea dobanzii= Interest coverage;5. Acord= Agreement;6. Acord de credit= Credit agreement;7. Actionar= Shareholder;8. Actiune= Share;9. Actiuni in circulatie= Outstanding shares;10. Actiuni ordinare potentiale diluante= Dilative potential ordinary shares;11. Actiuni pereche= Paired Shares;12. Activ= Asset;13. Activ net corectat= Corrected Net Assets;14. Active curente= Current assets;15. Active identificabile= Identifiable assets;16. Active imediate= Quick Assets;17. Active imobilizate= Non current assets;18. Activitati curente= Ordinary activities;19. Activitati de administare a activelor= Trust activities;20. Activitati de exploatare= Operating activities;21. Activitati intrerupte= Discontinued operations;22. Adiministrator de active= Trustee;23. Ajustare= Adjustment;24. Ajustare (infrumusetare contabila)= Haircut;25. Amana, a ceda= Defer;26. Amanetare= Pledge;27. Amortizare= Amortization pentru imobilizari necorporale si Depreciation pentru imobilizari corporale;28. Analiza fundamentala= Fundamental analysis;29. Andosare= Endorse;30. Antecalcul= Ante calculation;31. Anuitate= Annuity;32. Anulare= Canceling;33. Aport= Contribution;34. Arbitraj= Arbitrage;35. Arie de distributie= Distribution Area;36. Asociat, a se asocia= Associates;37. Asocieri in participatie= Joint venture;38. Atribuire de actiuni= Assign shares;39. Autofinantare= Self financing;40. Balanta de verificare= Trial balance;41. Banca de investitii= Investment Banker;42. Baza de impozitare a unui activ sau obligatii= Tax base of an asset or liability;43. Beneficii economice= Economic benefits;44. Bilant= Balance sheet;45. Bilant consolidat= Consolidated Balance sheet;46. Bilant falsificat= Cooked balances;47. Bilet la ordin= Promissory Note;48. Bonitate financiara= Financial trustworthiness;49. Buget= Budget;50. Cadru general= Framework;51. Capital social= Share capital;52. Capital de lucru brut= Working capital;53. Capital de lucru net= Net Working capital;54. Capitalizare totala= Total Capitalization;55. Capitaluri proprii= Shareholders' equity;56. Casa= Petty cash;57. Casare= Cassation;58. Castig= Gain;59. Castigul dividendului= Dividend Yield;60. Castig contingent= Contingent gain;61. Castig din detinerea de active= Holding gains;62. Castiguri din diferente de curs valutar= Foreign exchange gain;63. Castiguri inainte de dobanzi si taxe= Earnings before interest and taxes (EBIT);64. Cautiune= Bail;65. Cec compensat= Cleared cheque;66. Cec la purtator= Bearer cheque;67. Cedare= Disposal;68. Cerere= Demand;69. Certificat= Scrip;70. Certificat de depozit= Certificate of Deposit;71. Cesionar= Assignee;72. Cesionarea actiunilor prin buna intelegere= Private sale of shares;73. Cesiune= Assignment;74. Cesiunea unei filiale= Disposal of subsidiary;75. Cheltuiala cu impozitul pe profit= Tax expense;76. Cheltuieli cu dobanzile= Interest expenses;77. Cheltuieli de cercetare si dezvoltare= Research and development costs;78. Cheltuieli de exploatare= Operating costs;79. Cheltuieli de personal= Personnel expenses;80. Cheltuieli fixe= Fixed expenses;81. Cheltuieli variabile= Variable expenses;82. Chitanta de datorie= Due Bill;83. Cifra de afaceri= Turnover;84. Combinari de intreprinderi= Business combination;85. Comensurare / Evaluare= Measurement;86. Comision= Commission;87. Companie cu capital de risc= Venture Capital Company;88. Compensa= Set-off;89. Compensare= Offsetting;90. Comun= Common;91. Conceptul conectarii costurilor la venituri= Matching of cost with revenues;92. Concesionare= Concession arrangement;93. Conditii ale platii amanate= Deferred payment terms;94. Conosament= Bill of lading;95. Consecventa= Consistency;96. Consolidare= Consolidation;97. Consultant financiar= Financial Advisor;98. Cont= Account;99. Cont de compensare= Clearing Account;100. Cont discretionar= Discretionary Account;101. Cont general= General Account;102. Cont inghetat= Frozen Account;103. Contabil= Accountant;104. Contabilitate de angajamente= Accruals basis of accounting;105. Contabilitate de casa= Cash accounting;106. Contingente (eventualitati, incertitudini)= Contingencies;107. Continuitatea activitatii= Going concern;108. Contract de constructii= Construction contract;109. Contract de Novatie= Contract Novation;110. Contractul cost-plus= Cost-plus contract;111. Contraprestatie= Consideration;112. Contravaloarea cedarii= Disposal consideration;113. Contul de profit si pierdere= Income statement;114. Conturi blocate= Booked balances;115. Conversie= Conversion;116. Copie certificata= Certified copy;117. Cost curent= Current cost;118. Cost de achizitie= Cost of purchase;119. Cost istoric= Historical cost;120. Costul bunurilor vandute= Cost of goods sold;121. Costul fortei de munca= Labour cost;122. Costul stocurilor= Cost of inventories;123. Costul unei achizitii= Cost of an acquisition;124. Costul vanzarilor= Cost of sales;125. Costuri absorbite= Absorbed cost;126. Costuri aferente iesirilor= Cost of disposal;127. Costuri de vanzare= Selling costs;128. Costuri fixe= Fixed cost;129. Costuri marginale= Marginal cost;130. Costuri operationale= Operating expense;131. Costuri si venituri= Costs and revenues;132. Costuri variabile= Variable cost;133. Costurile indatorarii= Borrowing costs;134. Creante= Receivables;135. Creante clienti= Account Receivable;136. Creante comerciale= Trade receivables;137. Creante pe termen lung= Long term receivables;138. Creante privind impozitul amanat= Deferred tax asset;139. Crestere economica= Economic growth;140. Criterii de recunoastere= Recognition criteria;141. Cumparare fortata= Buy-in;142. Cupon (la obligatiune)= Coupon;143. Curent, pe termen scurt= Current;144. Cursul de inchidere= Closing rate;145. Data bilantului= Balance sheet date;146. Data exercitarii= Exercise Date;147. Data expirarii= Expiration Date;148. Data inregistrarii= Date of Record;149. Data intrarii in vigoare= Effective date;150. Data raportarii= Reporting date;151. Datorie in obligatiuni= Bonded Debt;152. Datorie pe termen scurt= Short term debt;153. Datorie pe tremen lung= Long term debt;154. Datorii= Liabilities;155. Datorii bancare= Notes Payable Bank;156. Datorii contingente= Contingent liabilities;157. Datorii curente= Current liabilities;158. Datorii fiscale= Tax Payable;159. Datorii la furnizori pe termen lung= Long term liabilities;160. Datorii la stat= Tax Due;161. Datorii pe termen lung= Non current liabilities;162. Datorii privind impozitul amanat= Deferred tax liabilities;163. Declaratie de reconciliere (in situatiile financiare)= Reconciliation Statement; (vezi nota 1)164. Declaratia oficiala= Official Statement;165. Decontare= Clearance;166. Depreciere= Impairment;167. Descrieri cu caracter general= General disclosures;168. Dezvolta, in curs de executie= Progress, On the ...;169. Diferenta temporara= Temporary difference;170. Diferente temporale= Timing differences;171. Diluarea participarii publice= Equity ownership opening;172. Discont= Discount;173. Distribuire la bursa= Exchange Distribution;174. Distribuire negociata= Negotiated Underwriting;175. Dividende= Dividends;176. Dividende de plata= Dividend Payout;177. Divizarea actiunilor= Share split;178. Dobanda= Interest;179. Dobanda acumulata= Accrued Interest;180. Dobanda compusa= Compound Interest;181. Dobanda pentru imprumuturi revocabile= Call Money Rate;182. Drept (de..)= Right;183. Drept de preemptiune= Pre-emptive Right;184. Drept de subscriere= Subscription Right;185. Durata de incasare a creantelor= Days Sales Outstanding;186. Echivalente de numerar= Cash equivalents;187. Efect de comert= Paper;188. Efect de levier= Leverage;189. Efect de saturatie= Crowding - out effect;190. Element= Item;191. Elemente bilantiere= On balance sheet items;192. Elemente extrabilantiere= Off-balance-sheet items;193. Elemente extraordinare= Extraordinary items;194. Elemente-randuri= Line items;195. Emisiune= Issue;196. Emisiune fierbinte= Hot Issue;197. Emisiune de obligatiuni= Bond Issue;198. Emisiune noua= New Issue;199. Emitent= Issuer;200. Erori fundamentale= Fundamental errors;201. Estimare contabila= Accounting estimate;202. Evaluare imobiliara= Real Estate Appraisal;203. Evaluat in mod credibil= Measured reliably;204. Evaziune fiscala= Tax evasion;205. Executare= Execution;206. Expansiune= Expansion;207. Extras= Excerpt;208. Extras de bilant= Summarized balance-sheet;209. Extras de cont= Account Statement;210. Falit= Bankrupt;211. Filiala= Subsidiary;212. Finantare anticipata= Advance Refunding;213. Finantare pe credit= Debt financing;214. Flux de fonduri= Flow of Funds;215. Fluxuri de numerar= Cash flows;216. Fond comercial (pozitiv)= Goodwill;217. Fond comercial negativ= Negative goodwill;218. Fond de rulment brut (total)= Working capital;219. Fond de rulment net= Net Working capital;220. Fonduri de pensii= Retirement benefit plans;221. Fonduri detinute pentru clienti= Funds held for customers;222. Forma nominativa= Registered Form;223. Forta de munca= Labour force;224. Franciza= Franchise;225. Fuziune= Merger;226. Garant= Bondsman;227. Garantie= Collateral;228. Greva= Strike;229. Identificarea activelor si obligatiilor= Identification of assets and liabilities;230. Iesiri de numerar= Cash outflow;231. Imagine fidela/ prezentare fidela= True and fair view/fair presentation;232. Imaterial, intangibil= Intangible;233. Imobiliar, fiduciar= Real;234. Impozit pe profit= Tax on income;235. Impozit real= Real tax;236. Impozite amanate= Deferred taxes;237. Imprumut= Loan;238. Imprumut imobiliar= Mortgage;239. Imprumut revocabil= Call Loan;240. Imprumuturi nerambursabile= Forgivable loans;241. Imprumuturi pe termen lung si solduri bancare creditoare= Long term borrowings;242. Imprumuturi pe termen scurt si solduri bancare creditoare= Short term borrowings;243. Impune, a stabili un impozit= Assess;244. Incasare, crestere= Increase;245. Incasari= Proceeds;246. Incasari din cedare= Disposal proceeds;247. Incasari in numerar= Cash proceeds;248. Inchidere de conturi= Strike a balance;249. Indemnizatie= Allowance;250. Indexare= Pegging;251. Indice de piata= Market Index;252. Inflatie= Inflation;253. Inghetarea cresterii salariale= Wage freeze;254. Inregistrare= Booking;255. Instrument de capital propriu= Equity Instrument;256. Instrument de credit= Debt Instrument;257. Intelegere de Novatie= Novation Agreement;258. Interes in asocieri in participatie= Interest in joint ventures;259. Interese minoritare= Minority interests;260. Intrari de numerar= Cash inflow;261. Intreprindere= Enterprise;262. Inventar, stoc= Inventory;263. Investitie= Investment;264. Investitii curente= Current investments;265. Ipoteca generala= Blanket mortgage;266. Ipotecare= Hypothecation;267. La cost (inregistrare la...)= At cost;268. La maturitate (incasare la...)= Maturities;269. Leasing financiar= Finance lease;270. Lesing= Lease;271. Lichidare= Liquidation;272. Lichidare cash= Cash settlement;273. Lichiditate= Liquidity;274. Lichiditatea curenta= Quick Ratio;275. Lichiditatea generala (globala)= Current Ratio;276. Licitatie concurentiala= Competitive Bidding;277. Linie de credit= Line of Credit;278. Livrare esalonata= Staggered delivery;279. Marja= Margin;280. Marja bruta= Gross margin;281. Materii prime= Raw material;282. Medie= Average;283. Medie mobila= Moving Average;284. Mentinerea capitalului= Capital maintenance;285. Metoda cost-plus= Cost-plus method;286. Metoda costului= Cost method;287. Metoda FIFO= FIFO formula;288. Metoda gradului de finalizare= Percentage of completion method;289. Metoda LIFO= LIFO formula;290. Metoda obligatiei= Liability method;291. Metoda obligatiilor bilantiere= Balance sheet liability method;292. Metoda punerii in echivalenta= Equity method;293. Modificari ale pozitiei financiare= Changes in financial position;294. Moneda de raportare= Reporting currency;295. Navlu= Freight;296. Negociabilitate= Negotiability;297. Negociere directa= Direct negotiation;298. Neobisnuite (castiguri, pierderi)= Abnormal (gains, losses);299. Neplata unei datorii= Default;300. Nesemnificativ= Immaterial;301. Normarea a muncii= Standardization of Labour;302. Nucleu stabil de actionari= Core ownership;303. Numar de zile ale perioadei de incasare= Collection days;304. Numerar= Cash;305. Numerar in casierie= Cash on hand;306. Obligatie= Obligation;307. Obligatie fiscala= Tax liability;308. Obligatii angajate= Accrued liabilities;309. Obligatii comerciale= Trade liabilities;310. Obligatii la furnizori= Account Payable;311. Obligatiune= Bond;312. Obligatiune cu colateral= Collateral Trust Bond;313. Obligatiune cu cupon= Coupon Bond;314. Obligatiune cu discont= Discount Bond;315. Obligatiune garantata cu echipamente= Equipment Trust Certificate;316. Obligatiune in forma dematerializata= Book Entry Bond;317. Obligatiune ipotecara= Mortgage Bond;318. Obligatiune speculativa= Junk Bond;319. Obtinere de profituri= Profit Taking;320. Oferta (de distribuire) publica= Public Offering (Distribution);321. Oferta de drepturi= Right Offering;322. Oferta publica de vanzare= Public offering of shares;323. Operatiune, operational, functionare= Operation;324. Operatiuni de piata deschisa= Open Market Operation;325. Oportunitate= Timeliness;326. Optiune pe actiuni= Share warrant;327. Ordin, comanda= Order;328. Parteneriat= Partnership;329. Pasiv total= Liabilities and Net Worth;330. Performanta= Performance;331. Perioada contabila= Accounting period;332. Perioada de raportare= Reporting period;333. Piata de licitatie= Auction Marketplace;334. Piata de negociere= Negotiated Marketplace;335. Piata monetara= Money Market;336. Piata normala= Normal Market;337. Piata secundara= Aftermarket;338. Pierdere din depreciere= Impairment loss;339. Pierderi contingente= Contingent losses;340. Plasament direct= Direct placement;341. Plasament privat= Private placement;342. Plata amanata= Deferred payment;343. Plata in numerar= Cash payment;344. Plata, scadere= Decrease;345. Plati= Payments;346. Plati restante= Back payments;347. Politici contabile= Accounting policies;348. Portofoliu= Portfolio;349. Portofoliu eficient= Efficient Portfolio;350. Pozitia financiara= Financial position;351. Prag de semnificatie= Materiality;352. Preceptor= Tax collector;353. Preluare= Takeover;354. Pret= Price;355. Pret obiectiv= Arms length price;356. Pretul net= Net Price;357. Pretul pietei= Market Price;358. Prevalenta economicului asupra juridicului= Substance over form;359. Prezentare= Presentation;360. Prezentare fidela= Fair presentation;361. Prezentarea informatiilor= Disclosure;362. Prezentarea informatiilor privind partile afiliate= Related party disclosures;363. Prima= Premium;364. Prime de capital= Share premium;365. Principal (venit principal)= Core;366. Privatizare= Going private;367. Procura= Power of Attorney;368. Produse finite= Finished goods;369. Produse in curs de fabricatie= Work in progress;370. Produse structurate= Structured Products;371. Profit contabil= Accounting profit;372. Profit din exploatare= Operating profit;373. Profit impozabil= Taxable profit;374. Profitul brut= Gross Profit;375. Prognoza economica= Business forecasting;376. Proprietate individuala= Individual Proprietorship;377. Proprietate unica= Proprietorship Individual;378. Prospect= Prospectus;379. Provizion= Provision;380. Prudenta= Prudence;381. Public(a), a deveni publica= Going Public;382. Putere de cumparare= Buying Power;383. Rambursare in avans= Advance Refunding;384. Randament= Yield;385. Randamentul curent= Current Yield;386. Randamentul pana la scadenta= Yield to Maturity;387. Raport anual= Annual Report;388. Raport de subscriere= Subscription Ratio;389. Raport financiar interimar= Interim financial report;390. Raportare financiara= Financial reporting;391. Raportarea pe baza valorilor nete= Reporting on a net basis;392. Raportul cost - beneficiu= Balance between benefit and cost;393. Raportul pret/castig= Price Per Earnings Ratio;394. Raportul valoare de piata/valoare contabila= Market to Book Ratio;395. Rascumparare= Redemption;396. Raspundere limitata= Limited Liability;397. Rata capitalizarii= Capitalization Ratio;398. Rata de crestere= Growth Rate;399. Rata de rentabilitate a activelor totale (ROA)= Return on Assets (ROA);400. Rata de rotatie a activelor= Assets Turnover Ratio;401. Rata de rotatie a creantelor= Accounts Receivable Turnover Ratio;402. Rata de rotatie a stocurilor= Inventory Turnover Ratio;403. Rata de schimb= Exchange Rate;404. Reconciliere= Reconciliation;405. Reconcilierea activelor fixe (Declaratie de reconciliere a imobilizarilor/activelor fixe)= Reconciliation for Fixed Assets;406. Recunoastere= Recognition;407. Redeventa(e)= Royalty/Royalties;408. Reducere initiala= Initial Allowance;409. Reducerea valorii contabile element cu element= Write-down on an item by item basis;410. Reduceri= Deductions;411. Reduceri de valoare= Valuation allowances;412. Reduceri pentru creante incerte= Doubtful debts allowances on receivables;413. Reduceri pentru deprecierea stocurilor= Obsolescence allowances on inventories;414. Relevanta= Relevance;415. Reluarea elementelor= Reversal of items;416. Rentabilitatea investitiilor= Return on investments;417. Rentabilitatea financiara a capitalului propriu (ROE)= Return on Equity (ROE);418. Reportarea creditului fiscal neutilizat= Carrying forward unutilized tax credit;419. Reportarea pierderii fiscale= Tax loss carry forward;420. Reportarea pierderilor fiscale neutilizate= Carrying forward unutilized tax losses;421. Reprezentare fidela= Faithful representation;422. Responsabil de cont= Account Executive;423. Retine= Retain;424. Retragere= Backing Away;425. Retratare= Restatement;426. Rezerva= Reserve;427. Rezerve din reevaluare= Revaluation reserve;428. Rezultat reportat= Retained earnings;429. Rezultatul pe actiune diluat= Diluted earnings per share;430. Risc de reinvestire= Reinvestment Risk;431. Salariu= Wage;432. Sarcina, pret, onorariu, cost= Charge;433. Scadenta= Maturity;434. Scadentar= Maturity Schedule;435. Schimbul datoriilor in actiuni= Debt / Equity Swap;436. Sciziune= Spin-Off;437. Scutit de taxe= Tax free;438. Segment de raportare= Reportable segment;439. Segmente de activitate si zone geografice= Industry and geographical segments;440. Seif= Box;441. Serviciul datoriei= Debt Service;442. Sistemul costului istoric= Historical cost system;443. Situatia fluxurilor de numerar= Cash flow statement;444. Situatii financiare= Financial statements;445. Situatii financiare consolidate= Consolidated financial statements;446. Societate= Company;447. Societate in comandita= Limited Partnership;448. Sold creditor= Credit Balance;449. Sold debitor= Debit Balance;450. Sold debitor ajustat= Adjusted Debit Balance;451. Solduri finale= Closing Bank Balance;452. Solduri initiale= Opening Bank Balance;453. Solvabilitate= Solvency;454. Somer= Unemployed Worker;455. Sondaj= Sampling;456. Spete restante= Back charges;457. Stagflatie= Stagflation;458. Stagnare= Stagnation;459. Stocuri= Stocks, se poate utiliza si ca "store" cand ajunge in magazine sau ca "supply" cand este inca in aprovizionare;460. Studiu de fezabilitate= Feasibility Study;461. Subevaluat= Under valuated;462. Subinchiriere= Afterimage;463. Subordonat= Subordinate;464. Subscriere= Subscription;465. Subventii de exploatare= Grants related to income;466. Subventii privind activele= Grants related to assets;467. Surplus din reevaluare= Revaluation surplus;468. Tangibil, material= Tangible;469. Taxa de depozitare= Bond Dues;470. Taxa pe valoare adaugata (TVA)= Value Added Tax (VAT);471. Terenuri si mijloace fixe= Property, plant and equipment;472. Termen lung (pe ...)= Non-current;473. Titlu certificat= Certificated Security;474. Titlu de valoare cu venit fix= Fixed-Income Security;475. Titlu de participare strategica= Strategic Equity Investment;476. Titlul de proprietate asupra activelor= Title to assets;477. Titluri de creanta= Debt securities;478. Transferarea pierderii fiscale in perioadele anterioare= Carrying back a tax loss;479. Tranzactie cu pret determinat obiectiv= Arm's length transaction;480. Tranzactie in numerar= Cash Trade;481. Tranzactii cu partile afiliate= Related party transactions;482. Tranzactii si alte evenimente= Transactions and other events;483. Trata= Bill of Exchange;484. Tratament contabil= Accounting treatment;485. Tratament de baza= Benchmark treatment;486. Utilitate= Utility;487. Uz de fals= Use of forgery;488. Uzura morala= Obsolescence;489. Valoare actualizata= Present value;490. Valoare adaugata= Added Value;491. Valoare corecta de piata= Fair Market Value;492. Valoare de piata= Market Value;493. Valoare de piata de referinta= Base Market Value;494. Valoare intrinseca= Intrinsic Value;495. Valoare justa= Fair value;496. Valoare realizabila= Realisable value;497. Valoare realizabila neta= Net realisable value;498. Valoare recuperabila= Recoverable amount;499. Valoare reziduala= Residual value;500. Valoarea actiunilor emise= Amount of shares issued;501. Valoarea contabila= Carrying amount;502. Valoarea imprumutului= Loan Value;503. Valoarea la scadenta= Maturity Value;504. Valoarea nominala= Face Value;505. Valuta= Currency;506. Vanzare grupata= Banded pack;507. Vanzare incrucisata= Cross selling;508. Vanzari= Sales;509. Variatie neta= Net Change;510. Venit= Revenue;511. Venit contabil= Accounting income;512. Venit fiscal= Tax income;513. Venitul net= Net Income;514. Venituri constatate in avans= Deferred revenue (income);515. Venituri din dobanzi= Interest income;516. Venituri din exploatare= Operating income;517. Vot cumulativ= Cumulative Voting;518. Vot statutar= Statutory Voting;519. Zona libera= Free Zone;520. Zona vamala libera= Duty Free Zone;Note:1) Declaratie de reconciliere:Cand exista diferente la anumite posturi din bilant intre doua perioade rezultate ca de exemplu, ca urmare a modificarii tratamentului contabil din cauza modificarii standardardului ce-l reglementeaza sau a altui eveniment asemanator. Aceste diferente trebuie explicate in notele explicative. Un alt exemplu de declaratie de reconciliere trebuie facuta conform IAS 12(Impozitul pe Profit) unde trebuie explicata diferenta rezultata intre rata legala a impozitului si rata rezultata. De exemplu, ca urmare a unor cheltuieli ce nu sunt deductibile fiscal poate rezulta o rata de impozitare de 18% in conditiile in care rata legala este de 16%. Aceasta diferenta de 2% trebuie explicata in Note; PLANUL CONTABIL= CHART OF ACCOUNTS 1 CONTURI DE CAPITALURI= CAPITAL ACCOUNTS 10 CAPITAL SI REZERVE= CAPITAL AND RESERVE ACCOUNTS 1011 Capital subscris nevarsat= Subscribed and not paid in share capital 1012 Capital subscris varsat= Subscribed and paid in share capital 1015 Patrimoniul regiei= Patrimony [autonomous companies] 1016 Patrimoniul public= Public patrimony 1041 Prime de emisiune= Share premium 1042 Prime de fuziune= Merger premium 1043 Prime de aport= Share premium contribution in kind 1044 Prime de conversie a obligatiunilor in actiuni= Debenture conversion premium 1051 Rezerve din reevaluare aferente bilantului de deschidere al primului an de aplicare a ajustarii la inflatie= Revaluation reserve related to the opening balance of the first year of application of the inflation adjustment 1058 Rezerve din reevaluari dispuse prin acte normative= Revaluation reserve due to legal revaluation 1061 Rezerve legale= Legal reserve 1062 Rezerve pentru actiuni proprii= Reserve for own shares 1063 Rezerve statutare sau contractuale= Statutory or contractual capital reserve 1068 Alte rezerve= Other reserves 107 Rezerve din conversie= Conversion reserve 11 REZULTATUL REPORTAT= OTHER RETAINED EARNINGS 1171 Rezultatul reportat reprezentand profitul nerealizat, respectiv pierderea nerecuperata= Profit/loss carried forward 1172 Rezultatul reportat provenit din adoptarea pentru prima data a IAS, mai putin IAS 29= Other retained earnings due to the adoption of IAS for the first time, with the exception of IAS 29 1173 Rezultatul reportat provenit din modificarile politicilor contabile= Other retained earnings due to changes in accounting policies 1174 Rezultatul reportat provenit din corectarea erorilor fundamentale= Other retained earnings due to the correction of fundamental errors 1175 Rezultatul reportat reprezentand surplusul realizat din rezerva de reevaluare= Other retained earnings due to surplus on revaluation reserves 12 REZULTATUL EXERCITIULUI= PROFIT [ LOSS ] FOR THE PERIOD 121 Profit si pierdere= Profit [ loss ] for the period 129 Repartizarea profitului= Profit appropriation / Allocation of profit / Sharing of profit 13 SUBVENTII PENTRU INVESTITII= INVESTMENT SUBSIDIES 131 Subventii pentru investitii= Investment subsidies 15 PROVIZIOANE PENTRU RISCURI SI CHELTUIELI= PROVISIONS FOR RISKS AND CHARGES 1511 Provizioane pentru litigii= Provisions for litigation 1512 Provizioane pentru garantii acordate clientilor= Provisions for guarantees to customers 1513 Provizioane pentru dezafectare imobilizari corporale si alte actiuni similare legate de acestea= Provisions for the decommissioning of tangible non-current assets and other similar actions 1514 Provizioane pentru restructurare= Provisions for restructuring costs 1518 Alte provizioane pentru riscuri si cheltuieli= Other provisions for risks and charges 16 IMPRUMUTURI SI DATORII ASIMILATE= LOANS AND SIMILAR DEBTS 1614 Imprumuturi externe din emisiuni de obligatiuni garantate de stat= Foreign debenture loans guaranteed by the State 1615 Imprumuturi externe din emisiuni de obligatiuni garantate de banci= Foreign debenture loans guaranteed by banks 1617 Imprumuturi interne din emisiuni de obligatiuni garantate de stat= Domestic debenture loans guaranteed by the State 1618 Alte imprumuturi din emisiuni de obligatiuni= Other debenture loans 1621 Credite bancare pe termen lung= Long term bank loans 1622 Credite bancare pe termen lung nerambursate la scadenta= Long term bank loans in arrears 1623 Credite externe guvernamentale= Foreign Government loans 1624 Credite bancare externe garantate de stat= Foreign loans guaranteed by the State 1625 Credite bancare externe garantate de banci= Foreign loans guaranteed by banks 1626 Credite de la trezoreria statului= State Treasury loans 1627 Credite bancare interne garantate de stat= Domestic loans guaranteed by the State 1661 Datorii catre societatile din cadrul grupului= Debts towards companies within the group 1662 Datorii catre societatile care detin interese de participare= Debts towards associates 167 Alte imprumuturi si datorii asimilate= Other loans and similar debts 1681 Dobanzi aferente imprumuturilor din emisiuni de obligatiuni= Accrued interest on debenture loans 1682 Dobanzi aferente creditelor bancare pe termen lung= Accrued interest on long term bank loans 1685 Dobanzi aferente datoriilor catre societatile din cadrul grupului= Accrued interest on debts towards companies within the group 1686 Dobanzi aferente datoriilor catre societatile care detin interese de participare= Accrued interest on debts towards associates 1687 Dobanzi aferente altor imprumuturi si datorii asimilate= Accrued interest on other loans and similar debts 169 Prime privind rambursarea obligatiunilor= Premium on redemption of bonds 2 CONTURI DE IMOBILIZARI= NON-CURRENT ASSETS 20 IMOBILIZARI NECORPORALE= INTANGIBLE ASSETS 201 Cheltuieli de constituire= Set-up costs 203 Cheltuieli de dezvoltare= Development costs 2051 Concesiuni, brevete, licente, marci comerciale si alte drepturi si valori similare achizitionate= Purchased concessions, patents, licences, trademarks and similar rights and assets 2052 Concesiuni, brevete, licente, marci comerciale si alte drepturi si valori similare obtinute cu resurse proprii= Patents, licences and other similar rights and assets developed internally 2071 Fondul comercial= Goodwill 2075 Fondul comercial negativ= Negative goodwill 208 Alte imobilizari necorporale= Other intangible assets 21 IMOBILIZARI CORPORALE= TANGIBLE ASSETS 2111 Terenuri= Freehold land 2112 Amenajari terenuri= Land improvements 212 Constructii= Buildings 2131 Echipamente tehnologice (masini, utilaje si instalatii de lucru)= Plant and machinery 2132 Aparate si instalatii de masurare, control si reglare= Measurement, control and adjustment devices 2133 Mijloace de transport= Motor vehicles 2134 Animale si plantatii= Animals and plantations 214 Mobilier, aparatura birotica, echipamente de protectie a valorilor umane si materiale si alte active corporale= Fixtures and fittings 23 IMOBILIZARI IN CURS= NON - CURRENT ASSETS IN PROGRESS 2311 Amenajari de terenuri si constructii= Land improvements and buildings 2312 Instalatii tehnice si masini= Plant and machinery 2313 Alte imobilizari corporale= Other tangible assets 2321 Avansuri acordate pentru terenuri si constructii= Advance payment for freehold land and buildings 2322 Avansuri acordate pentru instalatii tehnice si masini= Advance payments for plant and machinery 2323 Avansuri acordate pentru alte imobilizari corporale= Advance payments for other tangible assets 233 Imobilizari necorporale in curs= Intangible assets in progress 234 Avansuri acordate pentru alte imobilizari necorporale= Advance payments for intangible non-current assets 26 IMOBILIZARI FINANCIARE= FINANCIAL ASSETS 261 Titluri de participare detinute la filiale din cadrul grupului= Investments in subsidiaries 262 Titluri de participare detinute la filialedin afara grupului= Investments in companies excluded from consolidation 2633 Titluri de participare detinute in intreprinderi asociate din cadrul grupului= Investments in associated companies within the group 2634 Titluri de participare detinute in intreprinderi asociate din afara grupului= Investments in associated companies excluded from consolidation 2635 Titluri de participare strategice in cadrul grupului= Strategic investments within the group 2636 Titluri de participare strategice in afara grupului= Strategic investments excluded from consolidation 264 Titluri puse in echivalenta= Investments accounted for using the equity method 265 Alte titluri imobilizate= Other long term investments 2671 Sume datorate de filiale= Amounts owed by subsidiaries 2672 Dobanda aferenta sumelor datorate de filiale= Accrued interest on amounts owed by subsidiaries 2673 Imprumuturi acordate pe termen lung= Long term loans 2674 Dobanda aferenta imprumuturilor acordate pe termen lung= Accrued interest on long term loans 2675 Creante legate de interesele de participare= Receivables related to associates 2676 Dobanda aferenta creantelor legate de interesele de participare= Accrued interest on receivables related to associates 2677 Actiuni proprii - active imobilizate= Own shares - non-current assets 2678 Alte creante imobilizate= Other long term receivables 2679 Dobanzi aferente altor creante imobilizate= Accrued interest on other long term receivables 2691 Varsaminte de efectuat referitoare la titluri de participare detinute la filiale din cadrul grupului= Amounts payable in relation with investments in subsidiaries within the group 2692 Varsaminte de efectuat referitoare la interesele de participare= Amounts payable in relation with associates 2698 Varsaminte de efectuat pentru alte imobilizari financiare= Amounts payble in relation with other financial assets 28 AMORTIZARI PRIVIND IMOBILIZARILE= AMORTIZATION OF NON-CURRENT ASSETS 2801 Amortizarea cheltuielilor de constituire= Amortization of set-up costs 2803 Amortizarea cheltuielilor de dezvoltare= Amortization of development costs 2805 Amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale si altor drepturi si valori similare= Amortization of concessions, patents, licences, trademarks and similar rights and assets 2807 Amortizarea fondului comercial= Amortization of goodwill 2808 Amortizarea altor imobilizari necorporale= Amortization of other intangible assets 2811 Amortizarea amenajarilor de terenuri= Amortization of land improvements 2812 Amortizarea constructiilor= Amortization of buildings 2813 Amortizarea instalatiilor, mijloacelor de transport, animalelor si plantatiilor= Amortization of plant and machinery, motor vehicles, animals and plantations 2814 Amortizarea altor imobilizari corporale= Amortization of other tangible assets 29 PROVIZIOANE PENTRU DEPRECIEREA IMOBILIZARILOR= IMPAIRMENT OF NON-CURRENT ASSETS 2903 Provizioane pentru cheltuielile de dezvoltare= Impairment of development costs 2905 Provizioane pentru concesiuni, brevete, licente, marci comerciale si alte drepturi si valori similare= Impairment of concessions, patents, licences, trademarks and similar rights and assets 2907 Provizioane pentru fondul comercial= Impairment of goodwill 2908 Provizioane pentru alte imobilizari necorporale= Impairment of other intangible assets 2911 Provizioane pentru deprecierea terenurilor si amenajarilor de terenuri= Impairment of land and land improvements 2912 Provizioane pentru deprecierea constructiilor= Impairment of buildings 2913 Provizioane pentru deprecierea instalatiilor, mijloacelor de transport, animalelor si plantatiilor= Impairment of plant and machinery, motor vehicles, animals and plantations 2914 Provizioane pentru deprecierea altor imobilizari corporale= Impairment of other tangible assets 2931 Provizioane pentru deprecierea imobilizarilor corporale in curs= Impairment of tangible assets in progress 2933 Provizioane pentru deprecierea imobilizarilor necorporale in curs= Impairment of intangible assets in progress 2961 Provizioane pentru deprecierea titlurilor de participare detinute la filiale din cadrul grupului= Impairment of investments in subsidiaries 2962 Provizioane pentru deprecierea titlurilor de participare detinute la filiale din afara grupului= Impairment of investments in companies excluded from consolidation 2963 Provizioane pentru deprecierea imobilizarilor financiare sub forma de interese de participare= Impairment of investments in associates 2964 Provizioane pentru deprecierea altor titluri imobilizate= Impairment of other long term investments 2965 Provizioane pentru deprecierea sumelor datorate de filiale= Impairment of amounts owed by subsidiaries 2966 Provizioane pentru deprecierea imprumuturilor acordate pe termen lung= Impairment of long term loans 2967 Provizioane pentru deprecierea creantelor legate de interesele de participare= Impairment of receivables related to associates 2968 Provizioane pentru deprecierea actiunilor proprii - active imobilizate= Impairment of own shares - non-current assets 2969 Provizioane pentru deprecierea altor creante imobilizate= Impairment of other long term receivables 3 CONTURI DE STOCURI SI PRODUCTIE IN CURS DE EXECUTIE= INVENTORIES AND WORK IN PROGRESS 30 STOCURI DE MATERII SI MATERIALE= RAW MATERIALS AND CONSUMABLES 301 Materii prime= Raw materials 3021 Materiale auxiliare= Auxiliary materials 3022 Combustibili= Fuel 3023 Materiale pentru ambalat= Packaging materials 3024 Piese de schimb= Spare parts 3025 Seminte si materiale de ambalat= Seeds and sapling 3026 Furaje= Fodder 3028 Alte materiale consumabile= Other consumables 303 Materiale de natura obiectelor de inventar= Materials in the form of small inventory 308 Diferente de pret la materii prime si materiale= Price differences on raw materials and consumables 33 PRODUCTIA IN CURS DE EXECUTIE= WORK IN PROGRESS 331 Produse in curs de executie= Work in progress 332 Lucrari si servicii in curs de executie= Services in progress 34 PRODUSE= GOODS 341 Semifabricate= Semi-finished goods 345 Produse finite= Finished goods 346 Produse reziduale= Residual products 3481 Diferente de pret la semifabricate= Price differences on semi-finished goods 3485 Diferente de pret la produse finite= Price differences on finished goods 3486 Diferente de pret la produse reziduale= Price differences on residual products 35 STOCURI AFLATE LA TERTI= INVENTORIES HELD BY THIRD PARTIES 351 Materii prime si materiale aflate la terti= Raw materials and consumables at third parties 3541 Semifabricate aflate la terti= Semi-finished goods at third parties 3545 Produse finite aflate la terti= Finished goods at third parties 3546 Produse reziduale aflate la terti= Residual products at third parties 356 Animale aflate la terti= Animals at third parties 357 Marfuri aflate la terti= Goods for resale at third parties 358 Ambalaje aflate la terti= Packaging materials at third parties 36 ANIMALE= ANIMALS 361 Animale si pasari= Animals and poultry 368 Diferente de pret la animale si pasari= Price differences on animals and poultry 37 MARFURI= GOODS PURCHASED FOR RESALE 371 Marfuri= Good purchased for resale 378 Diferente de pret la marfuri= Price differences on goods purchased for resale 38 AMBALAJE= PACKAGING 381 Ambalaje= Packaging 388 Diferente de pret la ambalaje= Price difference on packaging 39 PROVIZIOANE PENTRU DEPRECIEREA STOCURILOR SI A PRODUCTIEI IN CURS DE EXECUTIE= WRITE-DOWN OF INVENTORIES AND WORK IN PROGRESS 391 Provizioane pentru deprecierea materiilor prime= WRITE-DOWN OF INVENTORIES AND WORK IN PROGRESS 3921 Provizioane pentru deprecierea materialelor consumabile= Write-down of consumables 3922 Provizioane pentru deprecierea materialelor de natura obiectelor de inventar= Write-down of materials in the form of small inventory 393 Provizioane pentru deprecierea productiei in curs de executie= Write-down of work in progress 3941 Provizioane pentru deprecierea semifabricatelor= Write-down of semi-finished goods 3945 Provizioane pentru deprecierea produselor finite= Write-down of finished goods 3946 Provizioane pentru deprecierea produselor reziduale= Write-down of residual products 3951 Provizioane pentru deprecierea materiilor prime si materialelor aflate la terti= Write-down of raw materials and consumables at third parties 3952 Provizioane pentru deprecierea semifabricatelor aflate la terti= Write-down of semi-finished goods at third parties 3953 Provizioane pentru deprecierea produselor finite aflate la terti= Write-down of finished goods at third parties 3954 Provizioane pentru deprecierea produselor reziduale aflate la terti= Write-down of residual products at third parties 3956 Provizioane pentru deprecierea animalelor aflate la terti= Write-down of animals at third parties 3957 Provizioane pentru deprecierea marfurilor aflate la terti= Write-down of goods for resale at third parties 3958 Provizioane pentru deprecierea ambalajelor aflate la terti= Write-down of packaging materials at third parties 396 Provizioane pentru deprecierea animalelor= Write-down of animals 397 Provizioane pentru deprecierea marfurilor= Write-down of goods purchased for resale 398 Provizioane pentru deprecierea ambalajelor= Write-down of packaging materials 4 CONTURI DE TERTI= THIRD PARTY ACCOUNTS 40 FURNIZORI SI CONTURI ASIMILATE= SUPPLIERS AND SIMILAR ACCOUNTS 401 Furnizori= Suppliers 403 Efecte de platit= Bills of exchange payable 404 Furnizori de imobilizari= Suppliers of non-current assets 405 Efecte de platit pentru imobilizari= Bills of exchange payable to suppliers of non-current assets 408 Furnizori - facturi nesosite= Suppliers - invoices to be received 4091 Furnizori - debitori pentru cumparari de bunuri de natura stocurilor= Suppliers - advance payments to suppliers for the purchase of inventories 4092 Furnizori - debitori pentru prestari de servicii si executari de lucrari= Suppliers - advance payments to suppliers for the purchase of services 41 CLIENTI SI CONTURI ASIMILATE= CUSTOMERS AND SIMILAR ACCOUNTS 4111 Clienti= Customers 4118 Clienti incerti sau in litigiu= Doubtful customers or customers involved in litigation 413 Efecte de primit= Bills of exchange receivable 418 Clienti - facturi de intocmit= Customers - invoices to be issued 419 Clienti - creditori= Customers - advance payments from customers 42 PERSONAL SI CONTURI ASIMILATE= PAYROLL AND SIMILAR ACCOUNTS 421 Personal - salarii datorate= Employees - salaries payable 423 Personal - ajutoare materiale datorate= Employees - other social benefits granted to employees 424 Participarea personalului la profit= Profit share payable to employees 425 Avansuri acordate personalului= Advances to employees 426 Drepturi de personal neridicate= Employees rights not claimed 427 Retineri din salarii datorate tertilor= Retentions from salaries payable to third parties 4281 Alte datorii in legatura cu personalul= Other employee - related debts 4282 Alte creante in legatura cu personalul= Other employee - related claims 43 ASIGURARI SOCIALE, PROTECTIA SOCIALA SI CONTURI ASIMILATE= SOCIAL SECURITY AND SIMILAR ACCOUNTS 4311 Contributia unitatii la asigurarile sociale= Company's contribution to social security 4313 Contributia angajatorului pentru asigurarile sociale de sanatate= Company's contribution to health insurance 4314 Contributia angajatilor pentru asigurarile sociale de sanatate= Employees' contribution to health insurance 4371 Contributia unitatii la fondul de somaj= Company's contribution to unemployment fund 4372 Contributia personalului la fondul de somaj= Employees' contribution to unemployment fund 4381 Alte datorii sociale= Other personnel - related debts 4382 Alte creante sociale= Other personnel - related claims 44 BUGETUL STATULUI, FONDURI SPECIALE SI CONTURI ASIMILATE= AMOUNTS PAYABLE TO THE STATE BUDGET, SPECIAL FUNDS AND SIMILAR ACCOUNTS 4411 Impozitul pe profitul curent= Current income tax 4412 Impozitul pe profitul aminat= Deferred tax 4423 TVA de plata= VAT payable 4424 TVA de recuperat= VAT receivable 4426 TVA deductibila= Input VAT 4427 TVA colectata= Output VAT 4428 TVA neexigibila= VAT under settlement 444 Impozitul pe salarii= Tax on salaries 445 Subventii= Subsidies 446 Alte impozite, taxe si varsaminte asimilate= Other taxes and similar liabilities 447 Fonduri speciale - taxe si varsaminte asimilate= Special funds - taxes and similar liabilities 4481 Alte datorii fata de bugetul statului= Other debts and claims with the Treasury 4482 Alte creante privind bugetul statului= Other claims receivable from the Treasury 45 GRUP SI ASOCIATI= GROUP AND SHAREHOLDERS 4511 Decontari in cadrul grupului= Principal 4518 Dobanzi aferente decontarilor in cadrul grupului= Accrued interest 4521 Decontari privind interesele de participare= Transaction with associates 4528 Dobanzi aferente decontarilor privind interesele de participare= Accrued interest on transaction with associates 4551 Asociati - conturi curente= Shareholders - current accounts 4558 Asociati - dobanzi la conturi curente= Suppliers - accrued interest on shareholders' current accounts 456 Decontari cu asociatii privind capitalul= Shareholders - amounts receivable related to capital 457 Dividende de plata= Dividends payable 4581 Decontari din operatii in participatie - pasiv= Transaction related to joint operations - liability 4582 Decontari din operatii in participatie - activ= Transaction related to joint operations - asset 46 DEBITORI SI CREDITORI DIVERSI= SUNDRY DEBTORS AND CREDITORS 461 Debitori diversi= Sundry debtors 462 Creditori diversi= Sundry creditors 47 CONTURI DE REGULARIZARE SI ASIMILATE= ACCRUALS AND SIMILAR ACCOUNTS 471 Cheltuieli inregistrate in avans= Accrued expenses 472 Venituri inregistrate in avans= Deferred income 473 Decontari din operatii in curs de clarificare= Suspense account 48 DECONTARI IN CADRUL UNITATII= INTERNAL TRANSACTION 481 Decontari intre unitate si subunitati= Transaction between the entity and sub-units 482 Decontari intre subunitati= Transaction between sub-units 49 PROVIZIOANE PENTRU DEPRECIEREA CREANTELOR= PROVISIONS FOR DOUBTFUL DEBTS 491 Provizioane pentru deprecierea creantelor - clienti= Provisions for doubtful customers 4951 Provizioane pentru deprecierea creantelor - decontari in cadrul grupului= Provisions for doubtful debts from companies within the group 4952 Provizioane pentru deprecierea creantelor referitoare la interesele de participare= Provisions for doubtful debts from associates 4953 Provizioane pentru deprecierea creantelor asupra asociatilor= Provisions for doubtful debts from shareholders 496 Provizioane pentru deprecierea creantelor - debitori diversi= Provisions for doubtful sundry debtors 5 CONTURI DE TREZORERIE= TREASURY ACCOUNTS 50 INVESTITII FINANCIARE PE TERMEN SCURT= SHORT TERM FINANCIAL INVESTMENTS 501 Investitii financiare pe termen scurt la societati din cadrul grupului= Short term financial investments in companies within the group 502 Actiuni proprii= Own shares 5031 Actiuni cotate= Quoted shares 5032 Actiuni necotate= Unquoted shares 505 Obligatiuni emise si rascumparate= Redeemed debentures 5061 Obligatiuni cotate= Quoted debentures 5062 Obligatiuni necotate= Unquoted debentures 5081 Alte titluri de plasament= Other short term financial investments 5088 Dobanzi la obligatiuni si titluri de plasament= Accrued interest on debentures and short term investments 5091 Varsaminte de efectuat pentru investitii financiare pe termen scurt la societati din cadrul grupului= Amounts payable for short term financial investments in companies within the group 5098 Varsaminte de efectuat pentru alte investitii financiare pe termen scurt= Amounts payable for other short term financial investments 51 CONTURI LA BANCI= BANK ACCOUNTS 5112 Cecuri de incasat= Cheques 5113 Efecte de incasat= Bills of exchange held to maturity 5114 Efecte emise spre scontare= Bills of exchange forwarded for discount 5121 Conturi la banci in lei= Cash at bank in lei 5124 Conturi la banci in valuta= Cash at bank in foreign currencies 5125 Sume in curs de decontare= Amounts under settlement 5186 Dobanzi de platit= Accrued interest payable 5187 Dobanzi de incasat= Accrued interest receivable 5191 Credite bancare pe termen scurt= Short term bank loans 5192 Credite bancare pe termen scurt nerambursate la scadenta= Short term bank loans in arrears 5193 Credite externe guvernamentale= Foreign government loans 5194 Credite externe garantate de stat= Foreign loans quaranteed by the State 5195 Credite externe garantate de banci= Foreign loans quaranteed by banks 5196 Credite de la trezoreria statului= State Treasury loans 5197 Credite interne garantate de stat= Domestic loans quaranteed by the State 5198 Dobanzi aferente creditelor bancare pe termen scurt= Accrued interest on short term loans 53 CASA= PETTY CASH 5311 Casa in lei= Petty cash in lei 5314 Casa in valuta= Petty cash in foreign currencies 5321 Timbre fiscale si postale= Postage and fiscal stamps 5322 Bilete de tratament si odihna= Holiday vouchers 5323 Tichete si bilete de calatorie= Transport tickets 5328 Alte valori= Other cash equivalents 54 ACREDITIVE= LETTERS OF CREDIT 5411 Acreditive in lei= Letters of credit in lei 5412 Acreditive in valuta= Letters of credit in foreign currencies 542 Avansuri de trezorerie= Cash advances 58 VIRAMENTE INTERNE= INTERNAL TRANSFERS 581 Viramente interne= Internal transfers 59 PROVIZIOANE PENTRU DEPRECIEREA CONTURILOR DE TREZORERIE= WRITE-DOWN OF TREASURY ACCOUNTS 591 Provizioane pentru deprecierea investitiilor financiare la societati din cadrul grupului= Write-down of financial investments in companies within the group 592 Provizioane pentru deprecierea actiunilor proprii= Write-down of own shares 593 Provizioane pentru deprecierea actiunilor= Write-down of shares 595 Provizioane pentru deprecierea obligatiunilor emise si rascumparate= Write-down of redeemed debentures 596 Provizioane pentru deprecierea obligatiunilor= Write-down of debentures 598 Provizioane pentru deprecierea altor investitii financiare si creante asimilate= Write-down of other financial investments and related receivables 6 CONTURI DE CHELTUIELI= EXPENSE ACCOUNTS 60 CHELTUIELI PRIVIND STOCURILE= EXPENSES RELATED TO INVENTORIES 601 Cheltuieli cu materiile prime= Raw materials 6021 Cheltuieli cu materialele auxiliare= Auxiliary materials 6022 Cheltuieli cu combustibilul= Fuel 6023 Cheltuieli privind materialele pentru ambalat= Packaging materials 6024 Cheltuieli privind piesele de schimb= Spare parts 6025 Cheltuieli privind semintele si materialele de plantat= Seeds and sapling 6026 Cheltuieli privind furajele= Fodder 6028 Cheltuieli privind alte materiale consumabile= Other consumables 603 Cheltuieli privind materialele de natura obiectelor de inventar= Materials in the form of small inventory 604 Cheltuieli privind materialele nestocate= Materials not stored 605 Cheltuieli privind energia si apa= Electricity, heating and water 606 Cheltuieli privind animalele si pasarile= Animals and poultry 607 Cheltuieli privind marfurile= Goods for resale 608 Cheltuieli privind marfurile= Packaging costs 61 CHELTUIELI CU LUCRARILE SI SERVICIILE EXECUTATE DE TERTI= THIRD PARTY SERVICES 611 Cheltuieli cu intretinerea si reparatiile= Maintenance and repair expenses 612 Cheltuieli cu redeventele, locatiile de gestiune si chiriile= Royalties and rental expenses 613 Cheltuieli cu primele de asigurare= Insurance premiums 614 Cheltuieli cu studiile si cercetarile= Research expenses 62 CHELTUIELI CU ALTE SERVICII EXECUTATE DE TERTI= OTHER THIRD PARTY SERVICES 621 Cheltuieli cu colaboratorii= Externally contracted manpower 622 Cheltuieli privind comisioanele si onorariile= Commissions and fees 623 Cheltuieli de protocol, reclama si publicitate= Entertaining, promotion and advertising 624 Cheltuieli cu transportul de bunuri si personal= Transport of goods and personnel 625 Cheltuieli cu deplasari, detasari si transferari= Travel 626 Cheltuieli postale si taxe de telecomunicatii= Postage and telecommunications 627 Cheltuieli cu serviciile bancare si asimilate= Bank commissions and similar charges 628 Alte cheltuieli cu serviciile executate de terti= Other third party services 63 CHELTUIELI CU ALTE IMPOZITE, TAXE SI VARSAMINTE ASIMILATE= OTHER TAXES, DUTIES AND SIMILAR EXPENSES 635 Cheltuieli cu alte impozite, taxe si varsaminte asimilate= Other taxes, duties and similar expenses 64 CHELTUIELI CU PERSONALUL= PERSONNEL EXPENSES 641 Cheltuieli cu salariile personalului= Salaries 6451 Contributia unitatii la asigurarile sociale= Company's contribution to social security 6452 Contributia unitatii pentru ajutorul social= Company's contribution to unemployment fund 6453 Contributia angajatorului pentru asigurarile sociale de sanatate= Company's contribution to health insurance 6458 Alte cheltuieli privind asigurarile si protectia sociala= Other social security and welfare contributions 65 ALTE CHELTUIELI DE EXPLOATARE= OTHER OPERATING EXPENSES 654 Pierderi din creante si debitori diversi= Bad debts written off 6581 Despagubiri, amenzi si penalitati= Compensations, fines and penalties 6582 Donatii si subventii acordate= Gifts and subsidies granted 6583 Cheltuieli privind activele cedate si alte operatii de capital= Net value of assets disposed of and other capital transactions 6588 Alte cheltuieli de exploatere= Other operating expenses 66 CHELTUIELI FINANCIARE= FINANCIAL EXPENSES 663 Pierderi din creante legate de participatii= Losses on amounts receivable in relation with long term financial investments 6641 Cheltuieli privind imobilizarile financiare cedate= Losses on disposal of long term financial investments 6642 Pierderi privind investitiile financiare pe termen scurt cedate= Losses on disposal of short term financial investments 665 Cheltuieli din diferente de curs valutar= Foreign exchange losses 666 Cheltuieli privind dobanzile= Interest expense 667 Cheltuieli privind sconturile acordate= Discounts granted 668 Alte cheltuieli financiare= Other financial expenses 67 CHELTUIELI EXTRAORDINARE= EXTRAORDINARY EXPENSES 671 Cheltuieli privind calamitatile si alte evenimente extraordinare= Expenses related to natural disasters and other extraordinary events 68 CHELTUIELI CU AMORTIZARILE, PROVIZIOANELE SI AJUSTAREA LA INFLATIE= AMORTIZATION AND PROVISIONS, ADJUSTMENT FOR INFLATION 6811 Cheltuieli de exploatare privind amortizarea imobilizarilor= Amortization of non - current assets 6812 Cheltuieli de exploatare privind provizioanele pentru riscuri si cheltuieli= Provisions for risks and charges 6813 Cheltuieli de exploatare privind provizioanele pentru deprecierea imobilizarilor= Impairment losses on non - current assets 6814 Cheltuieli de exploatare privind provizioanele pentru deprecierea activelor circulante= Write - down of current assets 6863 Cheltuieli financiare privind provizioanele pentru deprecierea imobilizarilor financiare= Impairment losses on financial non - current assets 6864 Cheltuieli financiare privind provizioanele pentru deprecierea activelor circulante= Write - down of financial current assets 6868 Cheltuielile financiare privind amortizarea primelor de rambursare a obligatiunilor= Amortization of premiums on redemption of debentures 688 Cheltuieli din ajustarea la inflatie= Expenses related to adjustments for inflation 69 CHELTUIELI CU IMPOZITUL PE PROFIT SI ALTE IMPOZITE= INCOME TAX AND OTHER TAXES 6911 Cheltuieli cu impozitul pe profitul curent= Current income tax 6912 Cheltuieli cu impozitul pe profitul amanat= Deferred tax 698 Alte cheltuieli cu impozitele care nu apar in elementele de mai sus= Other taxes not included above 7 CONTURI DE VENITURI= REVENUE ACCOUNTS 70 CIFRA DE AFACERI= TURNOVER 701 Venituri din vanzarea produselor finite= Sales of finished goods 702 Venituri din vanzarea semifabricatelor= Sales of semi-finished goods 703 Venituri din vanzarea produselor reziduale= Sales of residual products 704 Venituri din lucrari executate si servicii prestate= Services rendered 705 Venituri din studii si cercetari= Revenues from research studies 706 Venituri din redevente, locatii de gestiune si chirii= Rental and royalty income 707 Venituri din vanzarea marfurilor= Sale of goods purchased for resale 708 Venituri din activitati diverse= Revenues from sundry activities 71 VARIATIA STOCURILOR= VARIATION IN INVENTORY 711 Variatia stocurilor= Variation in inventory 72 VENITURI DIN PRODUCTIA DE IMOBILIZARI= OWN WORK CAPITALISED 721 Venituri din productia de imobilizari necorporale= Capitalised costs of intangible non - current assets 722 Venituri din productia de imobilizari corporale= Capitalised costs of tangible non - current assets 74 VENITURI DIN SUBVENTII DE EXPLOATARE= SUBSIDIES FOR OPERATING ACTIVITIES 7411 Venituri din subventii de exploatare aferente cifrei de afaceri= Subsidies related to the turnover 7412 Venituri din subventii de exploatare pentru materii prime si materiale consumabile= Subsidies for raw materials and consumables 7413 Venituri din subventii de exploatare pentru alte cheltuieli din afara= Subsidies for other external costs 7414 Venituri din subventii de exploatare pentru plata personalului= Subsidies for wages and salaries 7415 Venituri din subventii de exploatare pentru asigurari si protectia sociala= Subsidies for social security contributions 7416 Venituri din subventii de exploatare pentru alte cheltuieli de exploatare= Subsidies for other operating expenses 7417 Venituri din subventii de exploatare aferente altor venituri= Subsidies related to other income 7418 Venituri din subventii de exploatare pentru dobanda datorata= Subsidies related to interest payable 75 ALTE VENITURI DIN EXPLOATARE= OTHER OPERATING REVENUES 754 Venituri din creante reactivate si debitori diversi= Bad debts written off and subsequently collected 7581 Venituri din despagubiri, amenzi si penalitati= Compensations, fines and penalties 7582 Venituri din donatii si subventii primite= Gifts and subsidies received 7583 Venituri din vanzarea activelor si alte operatii de capital= Proceeds from disposal of assets and other capital transactions 7584 Venituri din subventii pentru investitii= Amortization of investment subsidies 7588 Alte venituri din exploatare= Other operating revenues 76 VENITURI FINANCIARE= FINANCIAL REVENUES 7611 Venituri din titluri de participare detinute la filiale din cadrul grupului= Revenues from long term investments in companies within the group 7612 Venituri din titluri de participare detinute la societati din afara grupului= Revenues from long term investments in companies excluded from consolidation 7613 Venituri din titluri de participare detinute in intreprinderi asociate din cadrul grupului= Revenues from long term investments in associates 7614 Venituri din titluri de participare detinute in intreprinderi asociate din afara grupului= Revenues from long term investments in associates excluded from consolidation 7615 Venituri din titluri de participare strategice in cadrul grupului= Revenues from strategic investments 7616 Venituri din titluri de participare strategice in afara grupului= Revenues from strategic investments excluded from consolidation 7617 Venituri din alte imobilizari financiare= Revenues from other long term financial investments 762 Venituri din investitii financiare pe termen scurt= Revenues from short term financial investments 763 Venituri din creante imobilizate= Revenues from long term receivables 7641 Venituri din imobilizari financiare cedate= Revenues on disposal of long term financial investments 7642 Castiguri din investitii financiare pe termen scurt cedate= Gains on disposal of short term financial investments 765 Venituri din diferente de curs valutar= Foreign exchange gains 766 Venituri din dobanzi= Interest income 767 Venituri din sconturi obtinute= Discounts received 768 Alte venituri financiare= Other financial revenues 77 VENITURI EXTRAORDINARE= EXTRAORDINARY REVENUES 771 Venituri din subventii pentru evenimente extraordinare si altele similare= Revenues from subsidies for extraordinary events and other similar revenues 78 VENITURI DIN PROVIZIOANE SI AJUSTAREA LA INFLATIE= WRITE BACK OF PROVISIONS AND ADJUSTMENTS FOR INFLATION 7812 Venituri din provizioane pentru riscuri si cheltuieli= Write back of provisions for risks and charges 7813 Venituri din provizioane pentru deprecierea imobilizarilor= Reversal of impairment losses on non-current assets 7814 Venituri din provizioane pentru deprecierea activelor circulante= Reversal of write-down of current assets 7815 Venituri din fondul comercial negativ= Amortization of negative goodwill 7863 Venituri din provizioane pentru deprecierea imobilizarilor financiare= Reversal of impairment losses on financial non-current assets 7864 Venituri din provizioane pentru deprecierea activelor circulante= Reversal of write-down of financial current assets 788 Venituri din ajustarea la inflatie= Revenues from adjustments for inflation 79 VENITURI DIN IMPOZITUL PE PROFIT AMANAT= DEFERRED TAX INCOME 791 Venituri din impozitul pe profitul aminat= Deferred tax income 8 CONTURI SPECIALE= SPECIAL ACCOUNTS 80 CONTURI IN AFARA BILANTULUI= OFF - BALANCE SHEET ACCOUNTS 8011 Giruri si garantii acordate= Guarantees and endorsements 8018 Alte angajamente acordate= Other commitments 8021 Giruri si garantii primite= Guarantees and endorsements 8028 Alte angajamente primite= Other commitments received 8031 Mijloace fixe luate cu chirie= Leased tangible assets 8032 Valori materiale primite spre prelucrare sau reparare= Assets held for processing or repair 8033 Valori materiale primite in pastre sau custodie= Assets held in custody 8034 Debitori scosi din activ, urmariti in continuare= Receivables written off but still followed up 8035 Debitori din amenzi si penalitati pretinse= Receivables from penalties and fines claimed 8036 Redevente, locatii de gestiune, chirii si alte datorii asimilate= Royalties, rents and similar debts 8037 Efecte scontate neajunse la scadenta= Bills of exchange discounted before maturity 8038 Alte valori in afara bilantului= Other off-balance sheet items 89 BILANT= BALANCE SHEET 891 Bilant de deschidere= Opening balance sheet 892 Bilant de inchidere= Closing balance sheet 9 CONTURI DE GESTIUNE= MANAGEMENT ACCOUNTS 90 DECONTARI INTERNE= INTERNAL TRANSACTIONS 901 Decontari interne privind cheltuielile= Internal transaction relating to expenses 902 Decontari interne privind productia obtinuta= Internal transaction related to costs of conversion 903 Decontari interne privind diferentele de pret= Internal transaction relating to price differences 92 CONTURI DE CALCULATIE= COST ACCOUNTS 921 Cheltuielile activitatii de baza= Costs related to the core business 922 Cheltuielile activitatilor auxiliare= Costs related to auxiliary activities 923 Cheltuieli indirecte de productie= Production overheads 924 Cheltuieli generale de administratie= Administrative overheads 925 Cheltuieli de desfacere= Distribution costs 93 COSTUL PRODUCTIEI= PRODUCTION COST 931 Costul productiei obtinute= Cost of output (vezi nota 1) 933 Costul productiei in curs de executie= Cost of work in progressNote:1) Costul productiei obtinute:Traducerea poate fi si "Cost of production obtained" dar cred ca este mai uzual "Cost of output" cu sensul de costul iesirilor. Iesire cu sensul de realizare nu de vanzare.capital capitalcapital imobilizat fixed capitalcapital acumulat earned capitalcapital angajat capital assets fixed capitalcapital autorizat authorized capital registered capitalcapital circulant circulating capital floating capital operating capital trading capital working capitalcapital circulant net net working capitalcapital castigat din activitate earned capitalcapital de exploatare working capitalcapital de risc venture capital risk capitalcapital de rulaj circulating capital floating capital operating capital trading capital working capitalcapital imobilizat capital assets fixed capitalcapital imprumutat borrowed capital loan capitalcapital in actiuni capital stockUS equity-share capital share capitalUK share capital capital stockcapital initial basic capital beginning capital initial capital opening capital seed capitalcapital initial (referitor la credite) principalcapital investit capital assets invested capital fixed capitalcapital legal legal capitalcapital neproductiv assets not in use unproductive capitalcapital permanent long-term capital invested capitalcapital propriu equity ownership owner's equity owners' equity equity shareholders' equity stockholders' equity total equity equity capital net worthcapital propriu (al asociatilor) partners' equitycapital propriu (mai multi proprietari) owners' equitycapital propriu (un singur proprietar) owner's equitycapital propriu nealocat unallocated equitycapital propriu nerepartizat unallocated equitycapital rezidual residual equitycapital social company capital registered capital share capital contributed capital capital stockcapital subscris subscribed capitalcapital subscris nevarsat subscribed capital unpaid subscribed capital called but not paid subscribed and not paid-in share capitalcapital subscris varsat subscribed capital paid subscribed and paid-in share capitalcapital utilizat capital employed capital ownedcapital varsat paid-in capital contributed capital paid-up capitalcapital si rezerve capital and reservescapitalul creditorilor creditors' equitycapitalul propriu total total shareholders' equity total stockholders' equitycapitaluri febrile hot moneycapitaluri proprii shareholders' equitycheltuiala de capital capital expenditurecheltuieli privind activele cedate si alte operatii de capital net value of assets disposed of and other capital transactionscheltuieli privind operatiile de capital capital transactions expensescastig de capital capital gaincastiguri de capital capital gainscastiguri din operatiuni de capital capital gainscastiguri nete din operatiuni de capital net capital gaincoeficient de capitalizare a rezultatelor P/E ratio PER price-earning ratiocontul prime legate de capital share premium accountconturi de capital propriu owner's equity accounts stockholders' equity accountsconturi de capitaluri capital accountscost de capital capital costcreante privind capitalul subscris si nervarsat subscribed capital called but not paiddecontari cu asociatii privind capitalul shareholders - amounts receivable related to capitalmodificarile capitalului propriu changes in shareholders' equity changes in stockholders' equityoperatii de capital capital transactionsprime de capital share premium premium related to capitalprime legate de capital paid-in surplusraportul datorii / capital propriu debt to equity debt to equity ratiorentabilitatea capitalului earning capacity profit-capital ratiorentabilitatea capitalului investit return on investment ROIrezerve de capital capital reservessituatia capitalului propriu statement of equity statement of shareholders' equity statement of stockholders' equity statement of owner's equitysituatia modificarilor capitalului propriu statement of changes in equity statement of changes in shareholders' equity statement of changes in stockholders' equitysocietate de investitii cu capital variabil open-end investment company unit trust companysocietate specializata in capital de risc venture capital companysold final al contului de capital propriu ending owner's capitaltotal capital propriu total shareholders' equity total stockholders' equitytotal pasive si capital propriu total liabilities and shareholders' equity total liabilities and stockholders' equityvenit din capital unearned incomevenituri din vanzarea activelor si alte operatii de capital proceeds from disposal of assets and other capital transactionsactive supuse legislatiei privind castigurile de capital capital assetsalte cheltuieli exceptionale privind operatiile de capital other extraordinary expenses related to capital transactionsalte elemente de capital varsat other paid-in capitalalte venituri exceptionale din operatii de capital other extraordinary revenues generated by capital transactionsactive assetsactive circulante lichide short-term liquid assetsactive circulante nete net current assetsactive circulante totale total current assetsactive corporale tangible assetsactive corporale in curs tangible assets in course of constructionactive corporale mobile moveable tangible assetsactive corporale mobile neregasite in capitolele anterioare other moveable tangible assetsactive corporale nete tangible net assetsactive corporale pe termen lung tangible long-term assetsactive corporale si necorporale tangible and intangible assetsactive curente nete net current assetsactive curente totale total current assetsactive de exploatare operating assetsactive epuizabile wasting assetsactive fictive fictitious assetsactive financiare financial assetsactive fixe fixed assetsactive fixe corporale tangible fixed assets plant and equipmentactive fixe financiare investment assetsactive imobilizate fixed assets non-current assets capital assetsactive in afara bilantului off-balance sheet assetsactive lichide available assets available funds funds available for payment liquid assetsactive necorporale intangible assets intangiblesamortizare allowance for depreciation amortisation(termen folosit numai pentru imobilizari necorporale) amortization(termen folosit numai pentru imobilizari necorporale) depreciation redemptionamortizare a resursei naturale depletionamortizare accelerata accelerated amortization accelerated depreciationamortizare acumulata accumulated depreciation accumulated amortization(termen folosit numai pentru imobilizari necorporale) accumulated depletion(termen folosit numai pentru resurse naturale)amortizare completa write off write-offamortizare cumulata accumulated depreciationamortizare dublu-regresiva double-declining balance depreciationamortizare liniara straight line depreciation straight-line depreciation straight-line method of depreciationamortizare prin metoda procentajului dublu din sold double-declining balance depreciationamortizare progresiva increasing charge depreciation progressive depreciationamortizare regresiva dubla double-declining balance depreciationcont de amortizare acumulata accumulated depreciation accountfonduri de amortizare sinking fundmetoda de amortizare depreciation method method of depreciationmetoda liniara (de amortizare) straight-line methodmetoda liniara de amortizare straight-line depreciation method straight-line method of depreciationmetoda ratei de amortizare variabile variable charge approachmetoda regresiva de amortizare declining balance depreciation reducing balance method reducing installment systemmetode accelerate (de amortizare) accelerated methodspe baza [de amortizare] liniara on a straight-line basisperioada de amortizare a investitiei payback periodrata liniara [de amortizare] straight-line rate

wage rate = rata de salarizaremarket rate= cota de piatadiscountedcashflowfluxmonetaractualizat

discountedcashflowmetodaactualizrii(ncalculeledealegereasoluiilordeinvestiii)

cashflowcircuitfinanciar[fin.]

cashflowdaredeseamasuprancasriloriplilornnumerarpeoanumitperioad

cashflowstatementsituaieafluxurilordetrezorerie

cashflowbalanadisponibilitilor

cashflowdisponibildelichiditi

cashflowfluxalnumerarului(zilnicsausptmnal)

cashflowtotalcompusdinprofitulnetiamortizri

grosscashflowtotalalbeneficiilor(inclusivamortizarea)

positivecashflowfluxpozitivdenumerar(intrriledepindieirile)

cod fiscal tax codeContractul poate fi reziliat fr a mai fi necesar punerea n ntrziere - The contract may be terminated without any formal notice of default being necessary

witness my hand and official seal este forma scurta de la "In witness whereof, I hereunto set my hand and official seal"= ca marturie am semnat si am pus stampila oficiala

subscribed and sworn to before me: semnat i autentificat n faa meaLiquidated damagesRomanian translation:daune-interese compensatoriidocumente de etapEnglish translation:progress reportsholding pointsRomanian translation:puncte de oprire / jaloane intermediare conditionaleKey milestone = punct essential de referinta qualifying cause of delay = motiv justificat de intarzieredefect liability periodRomanian translation:perioada de garanievariation order

Romanian translation:modificarea clauzelor/ Dispozitie de modificare a clauzelor/conditiilor/ Ordin de Variatie

Disclosing Party si Interested Party = Proprietar si UtilizatorCertificate of Currency= certificat de valabilitate

rezilierea de dreptEnglish translation:default termination ( of contract)progress claimRomanian translation:cerere de plat intermediarTermination for convenienceRomanian translation:denuntare unilateralaat its sole discretion > libertatea de a dispune / a hotr - EXCLUSIVGST taxa pe bunuri si servicii

hold harmless against any and all liability forRomanian translation:a garanta mpotriva oricrei rspunderi izvorte dinsuffer the appointment of a receiverRomanian translation:i se numete un administrator judiciarscrisoare medicalEnglish translation:medical referral letterPlan cadastral > Land Register Mapbeciul sondeiEnglish translation:cellarmasiv de ancoraj > anchoring blockpereat = reinforcedtitle to the goodsRomanian translation:dreptul (de proprietate) asupra mrfii/mrfurilorcleared fundsRomanian translation:fonduri disponibileSoclu de sigurante = fuse holderzinc oxide arrester = descarcator cu oxid de zincfeeder disconnect cell = celula separator de liniegridironreeadebarecolectoare[el.]

scoatere de sub tensiuneEnglish translation:de-energizeInjunctive ReliefRomanian translation:masuri punitive/ clauza care reglementeaza penalizarile