1.

Acord = Agreement;
2. Actionar = Shareholder;
3. Actiune = Share;
4. Activ = Asset;
5. Activ net corectat = Corrected Net Assets;
6. Active curente = Current assets;
7. Active imobilizate = Non current assets;
8. Activitati curente = Ordinary activities;
9. Activitati de exploatare = Operating activities;
10.
Ajustare = Adjustment;
11.
Amana, a ceda = Defer;
12.
Amortizare = Amortization pentru imobilizari necorporale si Depreciation pentru
imobilizari corporale;
13.
Analiza fundamentala = Fundamental analysis;
14.
Anuitate = Annuity;
15.
Anulare = Canceling;
16.
Aport = Contribution;
17.
Arie de distributie = Distribution Area;
18.
Asociat, a se asocia = Associates;
19.
Autofinantare = Self financing;
20.
Balanta de verificare = Trial balance;
21.
Banca de investitii = Investment Banker;
22.
Baza de impozitare a unui activ sau obligatii = Tax base of an asset or liability;
23.
Beneficii economice = Economic benefits;
24.
Bilant = Balance sheet;
25.
Bilant consolidat = Consolidated Balance sheet;
26.
Bilant falsificat = Cooked balances;
27.
Bilet la ordin = Promissory Note;
28.
Buget = Budget;
29.
Cadru general = Framework;
30.
Capital social = Share capital;
31.
Capital de lucru brut = Working capital;
32.
Capital de lucru net = Net Working capital;
33.
Capitalizare totala = Total Capitalization;
34.
Capitaluri proprii = Shareholders' equity;
35.
Casa = Petty cash;
36.
Casare = Cassation;
37.
Castig = Gain;
38.
Castigul dividendului = Dividend Yield;
39.
Castig din detinerea de active = Holding gains;
40.
Castiguri din diferente de curs valutar = Foreign exchange gain;
41.
Castiguri inainte de dobanzi si taxe = Earnings before interest and taxes (EBIT);
42.
Cec compensat = Cleared cheque;
43.
Cec la purtator = Bearer cheque;
44.
Cedare = Disposal;
45.
Cerere = Demand;
46.
Cesionar = Assignee;
47.
Cesiune = Assignment;
48.
Cheltuiala cu impozitul pe profit = Tax expense;

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Cheltuieli cu dobanzile = Interest expenses;

Cheltuieli de cercetare si dezvoltare = Research and development costs;
Cheltuieli de exploatare = Operating costs;
Cheltuieli de personal = Personnel expenses;
Cheltuieli fixe = Fixed expenses;
Cheltuieli variabile = Variable expenses;
Chitanta de datorie = Due Bill;
Cifra de afaceri = Turnover;
Combinari de intreprinderi = Business combination;
Evaluare = Measurement;
Comision = Commission;
Companie cu capital de risc = Venture Capital Company;
Compensa = Set-off;
Compensare = Offsetting;
Comun = Common;
Conceptul conectarii costurilor la venituri = Matching of cost with revenues;
Concesionare = Concession arrangement;
Conditii ale platii amanate = Deferred payment terms;
Consolidare = Consolidation;
Consultant financiar = Financial Advisor;
Cont = Account;
Cont de compensare = Clearing Account;
Cont general = General Account;
Cont inghetat = Frozen Account;
Contabil = Accountant;
Contabilitate de angajamente = Accruals basis of accounting;
Contabilitate de casa = Cash accounting;
Continuitatea activitatii = Going concern;
Contractul cost-plus = Cost-plus contract;
Contravaloarea cedarii = Disposal consideration;
Contul de profit si pierdere = Income statement;
Conturi blocate = Booked balances;
Cost curent = Current cost;
Cost de achizitie = Cost of purchase;
Cost istoric = Historical cost;
Costul bunurilor vandute = Cost of goods sold;
Costul fortei de munca = Labour cost;
Costul stocurilor = Cost of inventories;
Costul unei achizitii = Cost of an acquisition;
Costul vanzarilor = Cost of sales;
Costuri absorbite = Absorbed cost;
Costuri aferente iesirilor = Cost of disposal;
Costuri de vanzare = Selling costs;
Costuri fixe = Fixed cost;
Costuri marginale = Marginal cost;
Costuri operationale = Operating expense;
Costuri si venituri = Costs and revenues;
Costuri variabile = Variable cost;
Costurile indatorarii = Borrowing costs;

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Creante = Receivables;
Creante clienti = Account Receivable;
Creante comerciale = Trade receivables;
Creante pe termen lung = Long term receivables;
Creante privind impozitul amanat = Deferred tax asset;
Crestere economica = Economic growth;
Criterii de recunoastere = Recognition criteria;
Cupon (la obligatiune) = Coupon;
Curent, pe termen scurt = Current;
Cursul de inchidere = Closing rate;
Data bilantului = Balance sheet date;
Data exercitarii = Exercise Date;
Data expirarii = Expiration Date;
Data inregistrarii = Date of Record;
Data intrarii in vigoare = Effective date;
Data raportarii = Reporting date;
Datorie in obligatiuni = Bonded Debt;
Datorie pe termen scurt = Short term debt;
Datorie pe tremen lung = Long term debt;
Datorii = Liabilities;
Datorii bancare = Notes Payable Bank;
Datorii curente = Current liabilities;
Datorii fiscale = Tax Payable;
Datorii la furnizori pe termen lung = Long term liabilities;
Datorii la stat = Tax Due;
Datorii pe termen lung = Non current liabilities;
Datorii privind impozitul amanat = Deferred tax liabilities;
Declaratia oficiala = Official Statement;
Decontare = Clearance;
Depreciere = Impairment;
Diferenta temporara = Temporary difference;
Diferente temporale = Timing differences;
Discont = Discount;
Dividende = Dividends;
Dividende de plata = Dividend Payout;
Divizarea actiunilor = Share split;
Dobanda = Interest;
Dobanda acumulata = Accrued Interest;
Dobanda compusa = Compound Interest;
Drept de subscriere = Subscription Right;
Durata de incasare a creantelor = Days Sales Outstanding;
Echivalente de numerar = Cash equivalents;
Efect de comert = Paper;
Element = Item;
Elemente bilantiere = On balance sheet items;
Elemente extrabilantiere = Off-balance-sheet items;
Elemente extraordinare = Extraordinary items;
Emisiune = Issue;
Emisiune de obligatiuni = Bond Issue;

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Emitent = Issuer;
Erori fundamentale = Fundamental errors;
Estimare contabila = Accounting estimate;
Evaluare imobiliara = Real Estate Appraisal;
Evaluat in mod credibil = Measured reliably;
Evaziune fiscala = Tax evasion;
Extras = Excerpt;
Extras de bilant = Summarized balance-sheet;
Extras de cont = Account Statement;
Falit = Bankrupt;
Filiala = Subsidiary;
Finantare pe credit = Debt financing;
Fluxuri de numerar = Cash flows;
Fond comercial (pozitiv) = Goodwill;
Fond comercial negativ = Negative goodwill;
Fond de rulment brut (total) = Working capital;
Fond de rulment net = Net Working capital;
Forta de munca = Labour force;
Franciza = Franchise;
Fuziune = Merger;
Garantie = Collateral;
Greva = Strike;
Identificarea activelor si obligatiilor = Identification of assets and liabilities;
Iesiri de numerar = Cash outflow;
Imagine fidela/ prezentare fidela = True and fair view/fair presentation;
Imaterial, intangibil = Intangible;
Imobiliar, fiduciar = Real;
Impozit pe profit = Tax on income;
Impozit real = Real tax;
Impozite amanate = Deferred taxes;
Imprumut = Loan;
Imprumut imobiliar = Mortgage;
Imprumuturi nerambursabile = Forgivable loans;
Imprumuturi pe termen lung si solduri bancare creditoare = Long term borrowings;
Imprumuturi pe termen scurt si solduri bancare creditoare = Short term borrowings;
Impune, a stabili un impozit = Assess;
Incasare, crestere = Increase;
Incasari = Proceeds;
Incasari in numerar = Cash proceeds;
Inchidere de conturi = Strike a balance;
Indemnizatie = Allowance;
Indexare = Pegging;
Indice de piata = Market Index;
Inflatie = Inflation;
Instrument de credit = Debt Instrument;
Interes in asocieri in participatie = Interest in joint ventures;
Intrari de numerar = Cash inflow;
Intreprindere = Enterprise;
Inventar, stoc = Inventory;

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Investitie = Investment;
Investitii curente = Current investments;
Ipoteca generala = Blanket mortgage;
Ipotecare = Hypothecation;
La cost (inregistrare la...) = At cost;
La maturitate (incasare la...) = Maturities;
Leasing financiar = Finance lease;
Lesing = Lease;
Lichidare = Liquidation;
Lichidare cash = Cash settlement;
Lichiditate = Liquidity;
Lichiditatea curenta = Quick Ratio;
Lichiditatea generala (globala) = Current Ratio;
Linie de credit = Line of Credit;
Livrare esalonata = Staggered delivery;
Marja = Margin;
Marja bruta = Gross margin;
Materii prime = Raw material;
Metoda cost-plus = Cost-plus method;
Metoda costului = Cost method;
Metoda FIFO = FIFO formula;
Metoda gradului de finalizare = Percentage of completion method;
Metoda LIFO = LIFO formula;
Metoda punerii in echivalenta = Equity method;
Modificari ale pozitiei financiare = Changes in financial position;
Moneda de raportare = Reporting currency;
Neplata unei datorii = Default;
Nesemnificativ = Immaterial;
Numar de zile ale perioadei de incasare = Collection days;
Numerar = Cash;
Numerar in casierie = Cash on hand;
Obligatie = Obligation;
Obligatie fiscala = Tax liability;
Obligatii comerciale = Trade liabilities;
Obligatii la furnizori = Account Payable;
Obligatiune = Bond;
Obtinere de profituri = Profit Taking;
Operatiune, operational, functionare = Operation;
Operatiuni de piata deschisa = Open Market Operation;
Oportunitate = Timeliness;
Ordin, comanda = Order;
Parteneriat = Partnership;
Pasiv total = Liabilities and Net Worth;
Performanta = Performance;
Perioada contabila = Accounting period;
Perioada de raportare = Reporting period;
Piata de licitatie = Auction Marketplace;
Piata de negociere = Negotiated Marketplace;
Piata monetara = Money Market;

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Piata normala = Normal Market;

Piata secundara = Aftermarket
Plasament direct = Direct placement;
Plata amanata = Deferred payment;
Plata in numerar = Cash payment;
Plata, scadere = Decrease;
Plati = Payments;
Plati restante = Back payments;
Politici contabile = Accounting policies;
Portofoliu = Portfolio;
Pozitia financiara = Financial position;
Prag de semnificatie = Materiality;
Pret = Price;
Pretul net = Net Price;
Pretul pietei = Market Price;
Prevalenta economicului asupra juridicului = Substance over form;
Prezentare = Presentation;
Prezentare fidela = Fair presentation;
Prezentarea informatiilor = Disclosure;
Prima = Premium;
Prime de capital = Share premium;
Privatizare = Going private;
Produse finite = Finished goods;
Produse in curs de fabricatie = Work in progress;
Produse structurate = Structured Products;
Profit contabil = Accounting profit;
Profit din exploatare = Operating profit;
Profit impozabil = Taxable profit;
Profitul brut = Gross Profit;
Prognoza economica = Business forecasting;
Proprietate individuala = Individual Proprietorship;
Proprietate unica = Proprietorship Individual;
Prospect = Prospectus;
Provizion = Provision;
Prudenta = Prudence;
Public(a), a deveni publica = Going Public;
Putere de cumparare = Buying Power;
Rambursare in avans = Advance Refunding;
Randament = Yield;
Randamentul curent = Current Yield;
Randamentul pana la scadenta = Yield to Maturity;
Raport anual = Annual Report;
Raportare financiara = Financial reporting;
Raportarea pe baza valorilor nete = Reporting on a net basis;
Raportul cost - beneficiu = Balance between benefit and cost;
Raportul pret/castig = Price Per Earnings Ratio;
Raportul valoare de piata/valoare contabila = Market to Book Ratio;
Rascumparare = Redemption;
Raspundere limitata = Limited Liability;

294.
Rata capitalizarii = Capitalization Ratio;
295.
Rata de crestere = Growth Rate;
296.
Rata de rentabilitate a activelor totale (ROA) = Return on Assets (ROA);
297.
Rata de rotatie a activelor = Assets Turnover Ratio;
298.
Rata de rotatie a creantelor = Accounts Receivable Turnover Ratio;
299.
Rata de rotatie a stocurilor = Inventory Turnover Ratio;
300.
Rata de schimb = Exchange Rate;
301.
Reconciliere = Reconciliation;
302.
Recunoastere = Recognition;
303.
Reducere initiala = Initial Allowance;
304.
Reduceri = Deductions;
305.
Reduceri pentru creante incerte = Doubtful debts allowances on receivables;
306.
Reduceri pentru deprecierea stocurilor = Obsolescence allowances on inventories;
307.
Reluarea elementelor = Reversal of items;
308.
Rentabilitatea investitiilor = Return on investments;
309.
Rentabilitatea financiara a capitalului propriu (ROE) = Return on Equity (ROE);
310.
Reportarea pierderii fiscale = Tax loss carry forward;
311.
Reportarea pierderilor fiscale neutilizate = Carrying forward unutilized tax losses;
312.
Reprezentare fidela = Faithful representation;
313.
Responsabil de cont = Account Executive;
314.
Retine = Retain;
315.
Retragere = Backing Away;
316.
Retratare = Restatement;
317.
Rezerva = Reserve;
318.
Rezerve din reevaluare = Revaluation reserve;
319.
Rezultat reportat = Retained earnings;
320.
Salariu = Wage;
321.
Sarcina, pret, onorariu, cost = Charge;
322.
Scadenta = Maturity;
323.
Scutit de taxe = Tax free;
324.
Situatia fluxurilor de numerar = Cash flow statement;
325.
Situatii financiare = Financial statements;
326.
Situatii financiare consolidate = Consolidated financial statements;
327.
Societate = Company;
328.
Sold creditor = Credit Balance;
329.
Sold debitor = Debit Balance;
330.
Sold debitor ajustat = Adjusted Debit Balance;
331.
Solduri finale = Closing Bank Balance;
332.
Solduri initiale = Opening Bank Balance;
333.
Solvabilitate = Solvency;
334.
Stagflatie = Stagflation;
335.
Stagnare = Stagnation;
336.
Stocuri = Stocks, se poate utiliza si ca "store" cand ajunge in magazine sau ca "supply"
cand este inca in aprovizionare;
337.
Studiu de fezabilitate = Feasibility Study;
338.
Subevaluat = Under valuated;
339.
Subscriere = Subscription;
340.
Subventii de exploatare = Grants related to income;
341.
Subventii privind activele = Grants related to assets;

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Surplus din reevaluare = Revaluation surplus;

Tangibil, material = Tangible;
Taxa pe valoare adaugata (TVA) = Value Added Tax (VAT);
Terenuri si mijloace fixe = Property, plant and equipment;
Termen lung (pe ...) = Non-current;
Titlu certificat = Certificated Security;
Titlu de valoare cu venit fix = Fixed-Income Security;
Titlu de participare strategica = Strategic Equity Investment;
Titlul de proprietate asupra activelor = Title to assets;
Titluri de creanta = Debt securities;
Transferarea pierderii fiscale in perioadele anterioare = Carrying back a tax loss;
Tranzactie in numerar = Cash Trade;
Trata = Bill of Exchange;
Tratament contabil = Accounting treatment;
Tratament de baza = Benchmark treatment;
Utilitate = Utility;
Uzura morala = Obsolescence;
Valoare actualizata = Present value;
Valoare adaugata = Added Value;
Valoare corecta de piata = Fair Market Value;
Valoare de piata = Market Value;
Valoare de piata de referinta = Base Market Value;
Valoare intrinseca = Intrinsic Value;
Valoare justa = Fair value;
Valoare realizabila = Realisable value;
Valoare realizabila neta = Net realisable value;
Valoare recuperabila = Recoverable amount;
Valoare reziduala = Residual value;
Valoarea actiunilor emise = Amount of shares issued;
Valoarea contabila = Carrying amount;
Valoarea imprumutului = Loan Value;
Valoarea la scadenta = Maturity Value;
Valoarea nominala = Face Value;
Valuta = Currency;
Vanzari = Sales;
Variatie neta = Net Change;
Venit = Revenue;
Venit contabil = Accounting income;
Venit fiscal = Tax income;
Venitul net = Net Income;
Venituri constatate in avans = Deferred revenue (income);
Venituri din dobanzi = Interest income;
Venituri din exploatare = Operating income;
Zona libera = Free Zone;
Zona vamala libera = Duty Free Zone;