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7/24/2019 Lista Termenilor Cheie Utilizati La Traducerea in Limba Romn a Standardelor Internationale de Contabilitate
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11/24/2015 Lista termenilor cheie utilizati la traducerea in limba romn a Standardelor Internationale de Contabilitate
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Termen Traducere decisa prin vot majoritar de catre Grupul de Lucru al IASC
Abnormal (gains, losses) Neobisnuite (castiguri, pierderi)
Accounting estimate Estimare contabila
Accounting income Venit contabil
Accounting period Perioada contabila
Accounting policies Politici contabile
Accounting profit Profit contabil
Accounting treatment Tratament contabil
Accruals basis of accounting Contabilitate de angajamente
Accrued liabilities Obligatii angajate
Amortisation Amortizare
Amount of shares issued Valoarea actiunilor emise
Arms length price Pret obiectiv
Arms length transaction Tranzactie cu pret determinat obiectiv
At cost La cost
Balance between benefit and cost Raportul cost beneficiu
Balance sheet Bilant
Balance sheet date Data bilantului
Balance sheet liability method Metoda obligatiilor bilantiere
Benchmark treatment Tratament de baza
Borrowing costs Costurile indatorarii
Business combination Combinari de intreprinderi
Capital maintenance Mentinerea capitalului
Carrying amount Valoarea contabila
Carrying back a tax loss Transferarea pierderii fiscale in perioadele anterioare
Carrying forward unutilised tax credit Reportarea creditului fiscal neutilizat
Carrying forward unutilised tax losses Reportarea pierderilor fiscale neutilizate
Cash Numerar
Cash accounting Contabilitate de casa
Cash equivalents Echivalente de numerar
Cash flows Fluxuri de numerar
7/24/2019 Lista Termenilor Cheie Utilizati La Traducerea in Limba Romn a Standardelor Internationale de Contabilitate
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11/24/2015 Lista termenilor cheie utilizati la traducerea in limba romn a Standardelor Internationale de Contabilitate
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Cash flow statement Situatia fluxurilor de numerar
Cash inflow Intrari de numerar
Cash on hand Numerar in casierie
Cash outflow Iesiri de numerar
Cash payment Plata in numerar
Cash proceeds Incasari in numerar
Certificate of deposit Certificat de depozit
Changes in financial position Modificari ale pozitiei financiare
Closing rate Cursul de inchidere
Company Societate
Consideration Contraprestatie
Consistency Consecventa
Consolidated financial statements Situatii financiare consolidate
Consolidation Consolidare
Construction contract Contract de constructii
Contingencies Contingente
Contingent gain Castig contingent
Contingent liabilities Datorii contingente
Contingent losses Pierderi contingente
Cost method Metoda costului
Cost of inventories Costul stocurilor
Cost of sales Costul vanzarilor
Cost of goods sold Costul bunurilor vandute
Cost-plus contract Contractul cost-plus
Cost-plus method Metoda cost-plus
Costs and revenues Costuri si venituri
Cost of an acquisition Costul unei achizitii
Cost of disposal Costuri aferente iesirilor
Cost of purchase Cost de achizitie
Current assets Active curente
Current cost Cost curent
Current investments Investitii curente
7/24/2019 Lista Termenilor Cheie Utilizati La Traducerea in Limba Romn a Standardelor Internationale de Contabilitate
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Current liabilities Datorii curente
Dealing securities Titluri de plasament
Debt securities Titluri de creanta
Deferred income Venituri constatate in avans
Deferred revenue Venituri constatate in avans
Deferred tax asset Creante privind impozitul amanat
Deferred payment Plata amanata
Deferred payment terms Conditii ale platii amanate
Deferred tax liabilities Datorii privind impozitul amanat
Deferred taxes Impozite amanate
Depreciable asset Activ amortizabil
Depreciation Amortizare
Diluted earnings per share Rezultatul pe actiune diluat
Dilutive potential ordinary shares Actiuni ordinare potentiale diluante
Disclose A prezenta informatii
Disclosure Prezentarea informatiilor
Discontinued operations Activitati intrerupta
Disposal Cedare
Disposal consideration Contravaloarea Cedarii
Disposal of subsidiary Cesiunea unei filiale
Doubtful debts allowances on receivables Reduceri pentru creante incerte
Disposal proceeds Incasari din cedare
Economic benefits Beneficii economice
Effective date Data intrarii in vigoare
Enterprise Intreprindere
Equity Capital propriu
Equity instrument Instrument de capital propriu
Equity method Metoda punerii in echivalenta
Equity securities Actiuni
Extraordinary items Elemente extraordinare
Fair presentation Prezentare fidela
Fair value Valoare justa
7/24/2019 Lista Termenilor Cheie Utilizati La Traducerea in Limba Romn a Standardelor Internationale de Contabilitate
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Faithful representation Reprezentare fidela
FIFO formula Metoda FIFO
Finance lease Leasing financiar
Financial position Pozitia financiara
Financial reporting Raportare financiara
Financial statements Situatii financiare
Foreign exchange gain Castiguri din diferente de curs valutar
Forgivable loans Imprumuturi nerambursabile
Framework Cadru general
Fundamental errors Erori fundamentale
Funds held for customers Fonduri detinute pentru clienti
Gains Castiguri
General disclosures Descrieri cu caracter general
Going concern Continuitatea activitatii
Goodwill Fond comercial
Grants related to assets Subventii privind activele
Grants related to income Subventii de exploatare
Gross margin Marja bruta
Hedge A acoperi riscul
Hedging Acoperirea riscului
Historical cost Cost istoric
Historical cost system Sistemul costului istoric
Holding gains Castig din detinerea de active
Identification of assets and liabilities Identificarea activelor si obligatiilor
Identifiable assets Active identificabile
Immaterial Nesemnificativ
Impairement Depreciere
Impairement loss Pierdere din depreciere
Income statement Contul de profit si pierdere
Industry and geographical segments Segmente de activitate si zone geografice
Interest in joint ventures Interes din asocieri in participatie
Interim financial report Raport financiar interimar
7/24/2019 Lista Termenilor Cheie Utilizati La Traducerea in Limba Romn a Standardelor Internationale de Contabilitate
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Inventories Stocuri
Item Element
Joint venture Asocieri in participatie
Lease Lesing (inchiriere)
Liability method Metoda obligatiei
Line items Elementeranduri
LIFO formula Metoda LIFO
Long term receivables Creante pe termen lung
Matching of cost with revenues Conceptul conectarii costurilor la venituri
Marketable securities Titluri de plasament
Materiality Prag de semnificatie
Measured reliably Evaluat in mod credibil
Measurement Comensurare / Evaluare
Merger Fuziune
Minority interests Interese minoritare
Negative goodwill Fond comercial negativ
Net income Venitul net
Net realisable value Valoare realizabila neta
Non-current Pe termen lung
Non current assets Active imobilizate
Non current liabilities Datorii pe termen lung
Obligation Obligatie
Obsolescence Uzura morala
Obsolescence allowances on inventories Reduceri pentru deprecierea stocurilor
Off-balance-sheet items Elemente extrabilantiere
Offsetting Compensare
On balance sheet items Elemente bilantiere
Operating activities Activitati de exploatare
Operating costs Cheltuieli de exploatare
Operating profit Profit din exploatare
Operating income Venituri din exploatare
Ordinary activities Activitati curente
7/24/2019 Lista Termenilor Cheie Utilizati La Traducerea in Limba Romn a Standardelor Internationale de Contabilitate
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Outstanding shares Actiuni in circulatie
Payables Datorii
Percentage of completion method Metoda gradului de finalizare
Performance Performanta
Present value Valoare actualizata
Presentation Prezentare
Proceeds Incasari
Property, plant and equipment Terenuri si mijloace fixe
Provision Provizion
Provision for taxes payable Provizioane pentru impozite de platit
Prudence Prudenta
Realisable value Valoare realizabila
Receivables Creante
Recognition Recunoastere
Recognition criteria Criterii de recunoastere
Reconciliation Reconciliere
Recoverable amount Valoare recuperabila
Related party disclosures Prezentarea informatiilor privind partile afiliate
Related party transactions Tranzactii cu partile afiliate
Relevance Relevanta
Reporting currency Moneda de raportare
Reporting date Data raportarii
Reporting on a net basis Raportarea pe baza valorilor nete
Reporting period Perioada de raportare
Reportable segment Segment de raportare
Research and development costs Cheltuieli de cercetare si dezvoltare
Reserves Rezerve
Residual value Valoare reziduala
Restatement Retratare
Retained earnings Rezultat reportat
Retirement benefit plans Fonduri de pensii
Return on investments Rentabilitatea investitiilor
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Revaluation reserve Rezerve din reevaluare
Revaluation surplus Surplus din reevaluare
Reversal of items Reluarea elementelor
Revenue Venituri
Sales Vanzari
Selling costs Costuri de vanzare
Set-off A compensa
Share capital Capital social
Share premium Prime de capital
Share split Divizarea actiunilor
Share warrant Optiune pe actiuni
Shareholders equity Capitaluri proprii
Shareholders interest Interesul actionarilor
Subsidiary Filiala
Substance over form Prevalenta economicului asupra juridicului
Tax base of an asset or liability Baza de impozitare a unui activ sau obligatii
Tax expense Cheltuiala cu impozitul pe profit
Tax income Venit fiscal
Tax liability Obligatie fiscala
Tax loss carry forward Reportarea pierderii fiscale
Tax on income Impozit pe profit
Taxable profit Profit impozabil
Temporary difference Diferenta temporara
Timeliness Oportunitate
Timing differences Diferente temporale
Title to assets Titlul de proprietate asupra activelor
Trade liabilities Obligatii comerciale
Trade receivables Creante comerciale
Transactions and other events Tranzactii si alte evenimente
Treasury stocks Actiuni proprii
True and fair view/fair presentation Imagine fidela/ prezentare fidela
Trust activities Activitati de administare a activelor
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Valuation allowances Reduceri de valoare
Trustee Administrator de active
Working capital Fond de rulment
Write-down on an item by item basis Reducerea valorii contabile element cu element