Dicţionar român-englez de termeni şi expresii din domeniul buget-finanţe

A Achiziţie – Procurement Achiziţie publică – Public procurement Activ – Asset Active nefinanciare – Nonfinancial assets Actor financiar – Financial actor Administratorul contului în avans – Imprest administrator Alocare – Allocation Amendament – Amendment Amortizare – Depreciation An - Year An bugetar – Budgetary year, Budget year

An financiar – Financial year Analiză – Analysis Analiză cost-beneficiu – Cost-benefit analysis Analiză de senzitivitate – Sensitivity analysis Angajare – Commitment Angajarea cheltuielilor – Commitment of expenditure Arierat – Arrear Audit – Audit Audit extern – External audit Auditor (instituţie) – Audit body

B Balanţă – Balance Balanţă de plăţi – Balance of payments Balanţă primară – Primary balance Bani – Money Bani publici – Public money Brut – Gross, Gross basis Buget – Budget Buget autonom – Autonomous budget Buget total (al unei instituţii) – Overall budget (of an institution)

Bugetizare – Budgeting Bugetizare orientată spre performanţă – Performance-oriented budgeting Bugetizare pe bază de angajamente – Accrual budgeting Bugetizare pe sexe – Gender budgeting Bugetizare pe bază de fluxuri de numerar – Cash budgeting

C Cadru – Framework Calendar bugetar – Budget calendar, Budget timetable Cheltuială – Expenditure, Expense Cheltuială administrativă – Administrative expenditure Cheltuială curentă – Current expenditure Cheltuială de capital – Capital expenditure Cheltuială publică – Public expenditure Clasificaţie – Classification Consolidare – Consolidation

Cont – Account Cont curent – Current account Cont de capital – Capital account Cont de execuţie – Final account Contabil – Accounting officer Contabilitate – Accounting Contabilitate bugetară – Budgetary accounting, Budgetary accounts Contribuabil – Taxpayer Control – Control Cost – Cost Metoda costurilor activităţii – Activity Based Costing

www.buget-finante.ro

ian. 2011

Loan Credit administrativ – Administrative appropriation Credit bugetar – Appropriation. Budget control total.ro ian. Public-law body Inventariere – Inventory Inventarierea patrimoniului – Property inventory Investiţie – Investment Lichidare – Validation Lichidarea cheltuielilor – Validation of expenditure Minister de resort . Act Lege bugetară – Budget Law. Outturn Extrabugetar – Off-budget Expunere – Exposure Fundamentarea bugetului – Budget preparation. Expenditure control total. Governmental Agency.buget-finante. Budget draw up Instituţie publică – Public institution.Line ministry Monitorizare – Monitoring Monitorizare bugetară – Budget monitoring www. 2011 . Expenditure Limit D Datorie publică – Public debt Deficit – Deficit Deficit bugetar – Budget deficit Credit de angajament – Commitment control total Cvasi-autonom – Quasi-autonomous Cvasi-fiscal – Quasi-fiscal Deficit bugetar excesiv – Excessive budget deficit Descărcare de gestiune – Discharge Disciplină fiscal-bugetară – Fiscal discipline E Echilibrare – Balancing Eficacitate – Effectiveness Eficienţa alocării – Allocative efficiency Eficienţă – Efficiency F Finanţare – Financing Fond – Fund Fond extrabugetar – Extrabudgetary fund G Garanţie – Guarantee I Impact bugetar – Budgetary impact Impozit – Tax Inflaţie – Inflation Instituţie – Institution Instituţie comunitară – Community institution Î Întocmirea bugetului – Establishment of the budget L Lege – Law. Appropriation Act M Macroeconomic – Macroeconomic Mijloc fix – Fixed assets Minister – Ministry Minister de Finanţe – Ministry of Finance N Net – Net O Execuţie bugetară – Implementation of the budget.Creanţă – Amount receivable Credit – Appropriation.

Operaţiune de cheltuială – Expenditure operation Ordonanţare – Authorisation Ordonanţarea cheltuielii – Authorisation of expenditure Ordonanţarea recuperării – Authorisation of recovery P Parlament – Parliament Patrimoniu – Property Percepe – Levy Plată – Payment.ro ian. Carry forward Risc – Risk Risc fiscal-bugetar – Fiscal risk Standard contabil – Accounting standard Structură – Structure Structură bugetară – Structure of the budget Subvenţie – Grant Sumă – Amount.buget-finante. 2011 . Sum Sumă forfetară – Lump sum Sustenabilitate – Sustainability Sustenabilitate fiscal-bugetară – Fiscal sustainability Titlu de stat – Bond Transfer – Transfer www. Agency Ordonator de credite (persoană) – Authorising officer Ordonator principal de credite – Spending ministry Principiul bunei gestiuni financiare – Principle of sound financial management Principiul echilibrului – Principle of equilibrium Principiul exactităţii bugetare – Principle of budget accuracy Principiul separării sarcinilor – Principle of separation of duties Principiul specificităţii – Principle of specification Principiul transparenţei – Principle of transparency Principiul unităţi – Principle of unity Principiul unităţii de cont – Principle of unit of account Principiul universalităţii – Principle of universality Program – Program Program bugetar – Budget program Proiect de buget – Draft budget Resursă bugetară – Budgetary resources Resursă proprie – Own resource Report – Carry-over. Cash payment Plata cheltuielii – Payment of expenditure Politică – Policy Politică fiscal-bugetară – Fiscal policy Politică macroeconomică – Macroeconomic policy Politică publică – Public policy Poziţie fiscal-bugetară – Fiscal position Previziune – Forecast Previziune bugetară – Budget forecast Previziune fiscal-bugetară – Fiscal forecast Previziune macroeconomică – Macroeconomic forecast Principiu – Principle Principiu bugetar – Budgetary principle Principiul anualităţii – Principle of annuality R Raportare – Reporting Raportare bugetară – Budget reporting Răspundere – Liability Responsabilitate – Accountability Responsabilitate fiscal-bugetară – Fiscal accountability Resursă – Resource S Sector – Sector Sector guvernamental – Government sector Sector public – Public sector Securitate socială – Social security Serviciu – Service Serviciu de bază – Basic service Serviciu public – Public service Sistem – System Sistem bugetar – Budgeting system T Taxă – Charge. Fee Taxă vamală – Customs Duty Termen – Term Termen lung – Long-term Termen mediu – Medium-term Termen scurt – Short-term Ordonator de credite (instituţie) – Spending agency.

buget-finante.Ţ Ţintă – Target Ţintă fiscal-bugetară – Fiscal target V Venit – Revenue Venit cu destinaţie specială – Earmarked revenues. 2011 . Conditional grant www.ro ian.

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