ENGLEZA CONTABILITATE

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ACTIV | ACTIVE | AFACERI | AGENT | AGENTIE | AGENTURARE | AMORTIZARE | AMORTIZAREA | AMORTIZARI | AMORTIZAT | ANALITIC | ANALITICE | ANUAL | AUDIT | AUDITAT | AUDITOR | AVANS | AVANSURI | BALANTA | BALANTA COMERCIALA | BALANTA DE VERIFICARE | BILANT | BILANT ANUAL | BILANT CONTABIL | BRUT | BUGET | BUGETAR | CAPITAL | CAPITALURI | CHELTUIELI | CHELTUIELI DE EXPLOATARE | CHELTUIELI EXCEPTIONALE | CHELTUIELI EXTRAORDINARE | CHELTUIELI FINANCIARE | CIFRA | CIFRA DE AFACERI | CLIENT | CLIENTI | COLECTAT | COMERCIAL | CONSOLIDAT | CONT | CONTABIL | CONTABILE | CONTABILITATE | CONTRACT | CONTROL | CONTURI | COST | COSTURI | CREDIT | CREDITARE | CREDITE | CREDITOR | CREDITORI | CURS | CURS VALUTAR | DEBIT | DEBITARE | DEBITOR | DEBITORI | DECLARATIE | DECLARATII | DEDUCERI | DEDUCTIBIL | DEDUCTIBILE | DOBANDA | DOBANZI | EXCEPTIONAL | EXCEPTIONALE | EXPLOATARE | EXTRAORDINAR | EXTRAORDINARE | FINANCIAR | FINANCIARE | FISCAL | FURNIZOR | FURNIZORI | IMOBILIZARI | IMPOZIT PE PROFIT | IMPOZITARE | IMPOZITE | INREGISTRARE | INREGISTRAT | INVENTAR | INVENTARIERE | MIJLOACE FIXE | NOTA | NOTAR | PIERDERE | PIERDERI | PLAN DE CONTURI | PROFIT | PROFIT SI PIERDERE | PROFITURI | PROGRAM | RAPORT | RAPORTARE | RAPORTARI | RATA | RATE | REGISTRE | REGISTRU | SALARIAT | SALARIATI | SALARII | SALARIU | SITUATII | SITUATII FINANCIARE | TAXA | TAXA PE VALOAREA ADAUGATA | TAXE | TVA | VALOARE | VENIT | VENITURI | VENITURI DIN EXPLOATARE | VENITURI EXCEPTIONALE | VENITURI FINANCIARE | VERIFICAREactiv asset assets activ amortizabil depreciable asset activ circulant current asset current assets activ comercial operating assets activ contabil total asset value activ curent current asset current assets activ de exploatare operating assets activ de folosinta indelungata long-lived asset activ de lunga durata long-lived asset activ disponibil liquid resources cash and bank balances activ fictiv fictitious assets nominal assets activ imobilizat long-term asset long-lived asset activ nelichid illiquid asset activ net

net assets net worth activ net real equity capital activ pe termen lung long-term asset activ privind impozitul amanat deferred tax asset activ total total assets baza de impozitare a unui activ sau obligatii tax base of an asset or liability cont de activ asset account cont de regularizare activ/pasiv asset-liability adjustment account conturi de pasiv corespondente unui cont de activ contra-asset accounts debitori scosi din activ, urmariti in continuare receivables written off but still followed up decontari din operatii in participatie - activ transactions related to joint operations - asset descresteri ale activului net decreases in net assets diferente de conversie - activ foreign exchange differences - assets inregistrat drept activ capitalized operatiuni in activ lending business a reduce valoarea contabila a unui activ (to) write down sold activ positive balance active assets active circulante lichide short-term liquid assets active circulante nete net current assets active circulante totale total current assets active corporale tangible assets active corporale in curs tangible assets in course of construction active corporale mobile moveable tangible assets active corporale mobile neregasite in capitolele anterioare other moveable tangible assets active corporale nete tangible net assets active corporale pe termen lung tangible long-term assets active corporale si necorporale tangible and intangible assets active curente nete net current assets active curente totale total current assets

active de exploatare operating assets active epuizabile wasting assets active fictive fictitious assets active financiare financial assets active fixe fixed assets active fixe corporale tangible fixed assets plant and equipment active fixe financiare investment assets active imobilizate fixed assets non-current assets capital assets active in afara bilantului off-balance sheet assets active lichide available assets available funds funds available for payment liquid assets active necorporale intangible assets intangibles a face afaceri (to) do business a avea succes in afaceri (to be in the) black activitatea de afaceri business operations afaceri care nu sunt organizate ca societate cu personalitate juridica unincorporated business afaceri nostro nostro business calatorie de afaceri business travel cheltuieli de afaceri business expenses cifra neta de afaceri net turnover costul de a face afaceri cost of doing business cursul normal al afacerilor normal course of business deduceri de afaceri permise conform legislatiei fiscale allowable business deductions under the tax laws mediu de afaceri business community operatiuni de afaceri business operations oportunitate de afaceri business opportunity plan de afaceri business plan business project

practica de afaceri business proceedings profituri din afaceri care nu sunt organizate ca societate cu personalitate juridica unincorporated business profits proiect de afaceri business plan business project secret de afaceri business secret trade secret tranzactie de afaceri (tranzactie comerciala) business transaction venituri din subventii de exploatare aferente cifrei de afaceri revenues from subsidies related to the turnover 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 amortizarea activelor corporale mobile neregasite in capitolele anterioare depreciation of other moveable tangible assets amortizarea acumulata aferenta related accumulated depreciation amortizarea aferenta gradului de neutilizare a mijloacelor fixe depreciation relating to excess capacity of fixed assets amortizarea altor imobilizari corporale depreciation of other tangible assets amortizarea altor imobilizari necorporale amortisation of other intangible assets amortizarea amenajarilor de terenuri depreciation of land improvements amortizarea animalelor si plantatiilor depreciation of animals and plantations amortizarea aparatelor si instalatiilor de masura, control si reglare depreciation of measurement, control and adjustment instruments 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 amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale si altor drepturi si valori similare amortisation of concessions, patents, licences, trademarks and similar rights and assets amortizarea constructiilor depreciation of buildings amortizarea constructiilor speciale depreciation of special constructions amortizarea imobilizarilor depreciation of fixed assets amortizarea instalatiilor, mijloacelor de transport, animalelor si plantatiilor depreciation of plant and machinery, motor vehicles, animals and plantations amortizarea masinilor, utilajelor si instalatiilor de lucru depreciation of plant and machinery amortizarea mijloacelor de transport depreciation of motor vehicles amortizarea uneltelor, dispozitivelor, instrumentelor, mobilierului si aparaturii birotice depreciation of tools, furniture and office equipment cheltuieli cu amortizarea depreciation expense depreciation charge cheltuieli de exploatare privind amortizarea imobilizarilor operating expenses related to depreciation of fixed assets operating expenses related to depreciation of non-current assets cheltuieli exceptionale privind amortizarea imobilizarilor extraordinary expenses related to depreciation of fixed assets

cheltuieli financiare privind amortizarea primelor de rambursare a obligatiunilor financial expenses related to amortisation of premiums on redemption of debentures amortisation of premiums on redemption of debentures cheltuieli privind amortizarea depreciation expense depreciation charge cheltuieli privind amortizarea (epuizarea) resurselor naturale depletion expenses amortizari privind imobilizarile depreciation of non-current assets amortizari privind imobilizarile corporale depreciation of tangible assets amortizari privind imobilizarile necorporale amortisation of intangible assets cheltuieli cu amortizarile si provizioanele depreciation and provisions expenses cheltuieli cu amortizarile, provizioanele si ajustarea la inflatie depreciation, provisions and adjustments for infl