Termeni Contabili Romana Engleza

anual annual
yearly
aprobarea bilantului anual adoption of the annual accounts
approval of the annual financial statements
audit anual annual audit
bilant anual annual balance sheet
bugete anuale annual budgets
cifra de afaceri anuala annual turnover
control anual annual audit
conturi anuale annual accounts
documente contabile anuale annual accounts
documente contabile anuale consolidate consolidated accounts
consolidated financial statements
principiu de anualitate accrual basis
accrual concept
raport anual annual report
raport anual al grupului group annual report
raport si conturi anuale annual report and accounts
raportul anual al grupului group's annual report
raportul anual catre actionari annual report to stockholders
rata anuala a amortizarilor annual depreciation charge
annual rate of depreciation
provisions for depreciation
rentabilitate anuala annual return
rulaj anual al activelor asset turnover ratio
venit anual annual income
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

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
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 inflation expenses
rata amortizarii depreciation charge
depreciation expense
depreciation rate
rate of depreciation
rata anuala a amortizarilor annual depreciation charge
annual rate of depreciation
amortizarea cheltuielilor de cercetare si dezvoltare depreciation of R& costs
amortizarea cheltuielilor de constituire amortisation of formation expenses
amortisation of set-up costs
amortizarea cheltuielilor de dezvoltare amortisation of development costs
mijloace fixe capital assets
fixed assets
mijloace fixe luate cu chirie leased fixed assets
leased tangible assets
amortizarea aferenta gradului de neutilizare a mijloacelor fixe depreciation relating to
excess capacity of fixed assets
cheltuieli cu intretinerea [mijloacelor fixe] maintenance expense
grad de neutilizare a mijloacelor fixe excess capacity of fixed assets
investitie in mijloace fixe real investment
reevaluare a mijloacelor fixe revaluation of fixed assets
terenuri si mijloace fixe property, plant and e!uipment
imobilizari capital assets
non-current assets
fixed assets
long-term assets
imobilizari corporale tangible assets
tangible fixed assets
tangible non-current assets
tangible long-term assets
property, plant and e!uipment
imobilizari corporale in curs tangible assets in course of construction
tangible assets in progress
imobilizari corporale nete (dupa scaderea amortizarii acumulate) property, plant and
e!uipment, net
imobilizari necorporale intangible assets
intangibles
alte imobilizari corporale other tangible assets
alte imobilizari necorporale other intangible assets
imobilizari corporale si necorporale tangible and intangible assets
imobilizari in curs fixed assets under construction
non-current assets in progress
fixed assets in progress
imobilizari fizice plant and e!uipment
imobilizari necorporale in curs intangible assets in progress
imobilizari financiare financial assets
financial fixed assets
financial non-current assets
investment assets
imobilizari financiare sub forma de interese de participare investments in associates
provizioane pentru alte imobilizari necorporale provisions for impairment of other intangible
assets
provizioane pentru deprecierea altor imobilizari corporale
provisions for impairment of other tangible assets
provizioane pentru deprecierea imobilizarilor
provisions for impairment of fixed assets
provisions for impairment of non-current assets
provizioane pentru deprecierea imobilizarilor financiare
provisions for impairment of financial fixed assets
provizioane pentru deprecierea imobilizarilor necorporale
provisions for impairment of intangible assets
registrul de imobilizari capital expenditure register
titluri detinute ca imobilizari investments held as fixed assets
total imobilizari corporale total property, plant and e!uipment
venituri din imobilizari financiare revenues from long term financial investments
venituri din imobilizari financiare cedate revenues on disposal of long term financial
investments
venituri din productia de imobilizari own work capitalised
venituri din productia de imobilizari corporale capitalised costs of tangible non-current
assets
venituri din productia de imobilizari necorporale capitalised costs of intangible non-current
assets
venituri din provizioane pentru deprecierea imobilizarilor
revenues from provisions for depreciation of fixed assets
reversal of impairment losses on non-current assets
venituri din provizioane pentru deprecierea imobilizarilor financiare
reversal of impairment losses on financial non-current assets
amortizarea altor imobilizari corporale depreciation of other tangible assets
amortizarea altor imobilizari necorporale amortisation of other intangible assets
avansuri acordate pentru alte imobilizari corporaleadvance payments for other tangibleassets
avansuri acordate pentru imobilizari corporale advance payments for tangible non-current
assets
avansuri acordate pentru imobilizari necorporale advance payments for intangible non-
current assets
cheltuieli de exploatare privind amortizarea imobilizarilor
operating expenses related to depreciation of fixed assets
operating expenses related to depreciation of non-current assets
cheltuieli de exploatare privind provizioanele pentru deprecierea imobilizarilor
impairment losses on non-current assets
operating expenses related to provisions for depreciation of fixed assets
cheltuieli exceptionale privind amortizarea imobilizarilor
extraordinary expenses related to depreciation of fixed assets
cheltuieli financiare privind provizioanele pentru deprecierea imobilizarilor financiare
impairment losses on financial non-current assets
conturi de imobilizari fixed assets accounts
non-current assets accounts
long-term assets accounts
registrul inventar annual accounts book
inventar inventory
stock-taking
inventar material physical inventory
inventar permanent perpetual inventory system
continuous inventory
inventariere fizica physical inventory
inventarierea stocurilor inventory count
stock-taking
materiale de natura obiectelor de inventar materials in the form of small inventory
obiecte de inventar working inventory
obiecte de inventar la terti working inventory at third parties
provizioane pentru deprecierea materialelor de natura obiectelor de inventar provisions for
write-down of materials in the form of small inventory
provizioane pentru deprecierea obiectelor de inventar provisions for impairment of working
inventory
scoatere din inventar write-off
uzura obiectelor de inventar wear and tear of working inventory
valoare de inventar inventory value
cheltuieli privind materialele de natura obiectelor de inventar expenses related to materials
in the form of small inventory
cheltuieli privind obiectele de inventar working inventory expenses
diferente de pret la obiecte de inventar price differences on working inventory
inventariere fizica physical inventory
inventarierea stocurilor inventory count
stock-taking
analitic subsidiary
contabilitate analitica de exploatare cost accounting
contabilitate accounting
accountancy
uneori bookkeeping
contabilitate autonoma self-balancing accounting
use of detail ledgers
contabilitate confidentiala confidential accounting
contabilitate de angajament accrual accounting
contabilitate de angajamente accruals basis of accounting
contabilitate de casa cash accounting
contabilitate de gestiune management accounting
management accountancy
contabilitate de inflatie inflation accounting
contabilitate de responsabilitate responsibility accounting
contabilitate financiara financial accounting
contabilitate generala financial accounting
uniform accounting
contabilitate guvernamentala government accounting
contabilitate in partida dubla double-entry accounting
double-entry bookkeeping
contabilitate in partida simpla single entry bookkeeping
contabilitate informatizata computerised book-keeping
contabilitate integrata integrated accounting
integrated cost accounting
contabilitate internationala international accounting
contabilitate pe baza de dobandire de drepturi si asumare de angajamente accrual
accounting
contabilitate pe baza de numerar cash basis of accounting
contabilitate pe foi volante loose-leaf accounting
contabilitate plurimonetara multiple currency accounting
contabilitate privata individual ledgers
private accounting
contabilitate publica public accounting
contabilitatea amortizarilor depreciation accounting
contabilitatea costurilor cost accounting
cost accountancy
contabilitatea costurilor curente current cost accounting
current cost accounting" ##$
contabilitatea imobilizarilor capital expenditure register
contabilitatea organizatiilor non-profit not-for-profit accounting
contabilitatea profitabilitatii profitability accounting
contabilitatea salariilor payroll accounting
payroll record
wages-salaries record
contabilitatea titlurilor de valoare custody account bookkeeping
contabilitatea venitului national national income accounting
IA (standard international de contabilitate) %$&
IA (standarde internationale de contabilitate) %$&
pachet [de programe] de contabilitate general ledger accounting package
program de contabilitate general ledger software
cont account
conturi accounts
cont analitic subsidiary account
conturi analitice ale clientilor customer accounts
individual customers' accounts
conturi analitice ale furnizorilor individual creditors' accounts
conturi anuale annual accounts
conturi bilantiere balance sheet accounts
clasa de conturi account category
category of accounts
class of accounts
cont analitic subsidiary account
cont sintetic control account
controlling account
cont de activ asset account
cont de pasiv liability account
cont bilantier on-balance sheet account
cont debitor bank overdraft
overdrawn account
debitori debtors
debitor debtor
borrower
debitori comerciali trade debtors
debitori diversi sundry debtors
debitori si creditori diversi sundry debtors and creditors
furnizori - debitori advance payments to suppliers
rulaj debitor debit footing
total sume debitoare total debits
sold debitor debit balance
inregistrare pe debit debit entry
debit
inregistrate drept debite!inregistrari pe debit recorded as'by debits
intrare pe debit debit entry
pe debit on the debit side
tranzactie de debit debit transaction
clienti debitori accounts receivable
coloana "debit# debit column
de debitat to be debited
debitare a contului debiting the account
debitat debited
declaratie de debit borrower's note
dobanzi debitoare interest paid
inregistrare in debitul [unui cont] debit entry
tara debitoare debtor nation
alti debitori other debtors
clienti debitori accounts receivable
debitori din amenzi si penalitati pretinse receivables from penalties and fines claimed
debitori scosi din activ, urmariti in continuare receivables written off but still followed up
debitori solidari joint and several debtors
pierderi datorate debitorilor losses on receivables
pierderi din creante si debitori diversi bad debts written off
pierderi din debitori diversi losses on sundry debtors
provizioane pentru deprecierea creantelor - debitori diversi provisions for doubtful sundry
debtors
venituri din creante reactivate si debitori diversi bad debts written off and subse!uently
collected
creditarea contului credit on account
crediting the account
creditat credited
de creditat to be credited
inregistrare in creditul [unui cont] credit entry
inregistrare pe credit credit entry
credit
pe credit (despre inregistrari contabile) on the credit side
credit furnizor supplier's credit
cont din cartea mare ledger account
inchiderea conturilor year end closing
year end closure
note la conturi notes on the accounts
plan de conturi chart of accounts
codification of accounts
alte conturi sundry accounts
alte conturi in afara bilantului other off-balance sheet accounts
casa si conturi la banci cash at bank and in hand
cash at bank and on hand
clienti si conturi asimilate customers and similar accounts
cont al bilantului de inchidere balance sheet account
cont al unui client (la un magazin) charge account
(&
cont bancar bank account
cont bancar al intreprinderii business bank account
cont bancar curent al intreprinderii business checking account
cont bancar pentru plata salariilor payroll bank account
cont bancar personal personal bank account
cont colectiv control account
cont comun joint account
joint venture account
cont cu destinatie speciala earmarked account
cont corespondent contra account
contra account
()
offset account
offset account
(&
cont curent $#
account current
current account
checking account
drawing account
cont curent al asociatului partners' current account
cont curent personal personal checking account
cont detaliat detailed account
overdrawn account
cont descoperit bank overdraft
overdrawn account
a avea contul creditor *to be in the+ black
a avea contul descoperit *to be in the+ red
cont de amortizare acumulata accumulated depreciation account
cont de cecuri check account
checking account
che!ue account
cont de cheltuieli cost account
cont de venituri revenue account
cont de control control account
controlling account
cont de datorii liability account
cont de depozit deposit account
conturi de depozit savings accounts
conturi de economii savings accounts
cont de depozit bancar banking deposit account
cont de diverse sundries account
cont de exploatare generala trading account
cont de gestiune a trezoreriei cash management account
cont de lichidare settlement account
cont de profit si pierdere profit and loss account
profit and loss statement
,&- statement
income statement
statement of earnings
statement of income
operating statement
cont de profit si pierdere consolidat consolidated profit and loss account
consolidated income statement
cont de regularizare adjustment accounts
cont de regularizare a dividendelor dividend e!ualisation account
cont de regularizare activ!pasiv asset-liability adjustment account
cont de retrageri withdrawals account
drawing account
cont de salarii payroll account
salary account
cont de trezorerie cash account
cont de virament giro account
cont de viramente cu banca nationala clearing account with the .ational /ank
a depune (bani) in cont *to+ deposit
a inregistra intr-un cont (prin transfer dintr-un jurnal) *to+ post
a solda un cont *to+ settle an account
cec platibil in cont account only check
collection only che!ue
conturi curente la banci cash at bank
conturi de active imobilizate long-term assets accounts
conturi de amortizari allowance for depreciation
conturi de capital propriu owner's e!uity accounts
stockholders' e!uity accounts
conturi de capitaluri capital accounts
conturi de cheltuieli expense accounts
conturi de datorii restante past-due accounts
conturi de gestiune management accounts
cont de materiale supplies account
conturi de produse in curs de executie work in process inventory accounts
conturi de produse in curs de fabricatie work in process inventory accounts
conturi de regularizare accruals
conturi de regularizare si asimilate accruals and similar accounts
conturi de venituri revenue accounts
conturi de venituri inregistrate in avans unearned revenue accounts
conturi de venituri si cheltuieli revenue and expense accounts
conturi la banci cash at bank
bank accounts
conturi la banci in lei cash at bank in lei
conturi la banci in valuta cash at bank in foreign currencies
conturi reprezentate in contul de profit si pierdere income statement accounts
conturi analitice ale clientilor customer accounts
individual customers' accounts
contul produse in curs de fabricatie fara sold initial no beginning work in process inventory
contul "stocuri de productie in curs de executie# work in progress inventory account
conturi de produse in curs de executie work in process inventory accounts
conturi de produse in curs de fabricatie work in process inventory accounts
conturi de stocuri si productie in curs de executie inventories and work in progress
$urtea de $onturi audit office
court of auditors
registre de contabilitate accounting books
account books
books of account
registru analitic subsidiary ledger
subsidiary file
registru de conturi analitice subsidiary book of account
standard de contabilitate financiara financial accounting standard
standard international de contabilitate international accounting standard
stergere din contabilitate write-off
abatere (an contabilitate) variance
comisia principiilor de contabilitate accounting principles board
$omisia tandardelor de $ontabilitate %inanciara& %A'
0inancial $ccounting &tandards /oard" 0$&/
$omisia tandardelor de $ontabilitate (uvernamentala& (A'
1overnmental $ccounting &tandards /oard" 1$&/
$omitetul pentru tandardele Internationale de $ontabilitate
%nternational $ccounting &tandards #ommittee
audit audit
a audita *to+ audit
audit anual annual audit
audit extern external audit
audit general completed audit
general audit
complete audit
audit intern internal audit
audit legal statutory audit
audit partial partial audit
restricted audit
auditul conducerii management audit
auditul managementului management audit
baza de audit audit trail
comisie de audit audit committee
raport de audit audit report
balanta balance
balanta comerciala balance of trade
trade balance
balanta comerciala deficitara adverse balance of trade
adverse trade balance
balanta de plati balance of payments
/2,
balanta de verificare trial balance
balanta de verificare ajustata adjusted trial balance
balanta de verificare de sfarsit de an year-end trial balance
balanta de verificare finala post-closing trial balance
balanta de verificare rectificata adjusted trial balance
balanta de verificare regularizata adjusted trial balance
bilant balance sheet
bilant bancar bank balance sheet
bilant comparativ comparative balance sheet
bilant consolidat consolidated balance sheet
group balance sheet
bilant contabil balance sheet
bilant de deschidere list of opening balances
opening balance sheet
bilant de inchidere closing balance sheet
list of closing balances
bilant de lichidare balance sheet for li!uidation purposes
li!uidation balance sheet
bilant integrat consolidated balance sheet
group balance sheet
bilant intermediar interim statement
data bilantului balance sheet date
post de bilant balance sheet item
raportat in bilant reported in the balance sheet
total al unui post de bilant balance sheet value
verificarea bilantului balance sheet audit
aprobarea bilantului anual adoption of the annual accounts
cheltuieli expense
expenses
charges
expenditures
cheltuieli platite in avans prepaid expenses
cheltuieli aferente din punct de vedere fiscal exercitiilor viitoare deferred expenditure
cheltuieli aferente exercitiului financiar curent dar care se vor plati in exercitiul!exercitiile
viitoare accrued expenses
accrued charges
accruals
cheltuieli aferente imobilizarilor capital expenditures
cheltuieli aferente veniturilor revenue expenditure
cheltuieli amanate deferred expenditure
cheltuieli angajate accrued expenses
accrued charges
accruals
cheltuieli angajate privind garantiile accrued warranty expense
cheltuieli angajate privind intretinerea (utilitatile) accrued utility expense
cheltuieli anticipate prepaid expenses
deferred expenditure
cheltuieli cu publicitatea advertising costs
cheltuieli cu alte impozite, taxe si varsaminte asimilate other taxes, duties and similar
expenses
cheltuieli cu alte servicii executate de terti other third party services expenses
cheltuieli cu amortizarea depreciation expense
depreciation charge
cheltuieli cu amortizarile si provizioanele depreciation and provisions expenses
cheltuieli cu amortizarile, provizioanele si ajustarea la inflatie depreciation, provisions and
adjustments for inflation expenses
cheltuieli cu asigurarile sociale, cu indicarea separata a celor legate de pensii social
security costs, with a separate indication of those relating to pensions
cheltuieli cu asigurarile si protectia sociala, cu mentionarea separata a celor referitoare la
pensii social security costs, with a separate indication of those relating to pensions
cheltuieli cu chiriile rent expense
rental expenses
cheltuieli cu creante irecuperabile uncollectible accounts expense
cheltuieli cu deplasari, detasari si transferari travel expense
cheltuieli cu dobanzile interest expense
interest charges
interest costs
cheltuieli cu forta de munca labo*u+r costs
cost of labo*u+r
cheltuieli cu garantii [acordate] warranty expense
cheltuieli cu impozite si taxe aferente statelor de salarii payroll tax expense
cheltuieli cu impozitele, taxele si varsamintele asimilate taxes, duties and similar expenses
cheltuieli cu impozitul pe profit income tax expense
cheltuieli cu impozitul pe profit amanat deferred tax expense
cheltuieli cu impozitul pe profit si alte impozite income tax and other taxes
cheltuieli cu impozitul pe profitul curent current income tax expense
cheltuieli cu impozitul pe salarii taxes on salaries
cheltuieli cu intretinerea [mijloacelor fixe] maintenance expense
cheltuieli cu intretinerea si reparatiile maintenance and repair expenses
cheltuieli cu lucrarile si serviciile executate de terti third party services expenses
cheltuieli cu materialele supplies expense
cheltuieli cu materialele auxiliare auxiliary materials expense
cheltuieli cu materialele consumabile consumables expense
cheltuieli cu materii prime, materiale si marfuri raw materials, materials and goods for resale
expenses
cheltuieli cu materiile prime raw materials expense
cheltuieli cu personalul personnel expense*s+
staff costs
cheltuieli cu publicitatea advertising expense*s+
cheltuieli cu primele de asigurare insurance premiums expense
insurance expense
cheltuieli cu redeventele royalty expense
cheltuieli cu redeventele, locatiile de gestiune si chiriile royalties and rental expenses
cheltuieli cu remuneratiile personalului wages and salaries expense
cheltuieli cu salariile payroll expenses
wages and salaries expense
cheltuieli cu salariile personalului salaries expense
cheltuieli cu servicii bancare bank service charge expense
cheltuieli cu serviciile bancare si asimilate bank service charges and similar expense
bank commissions and similar charges
cheltuieli efectuate in avans prepaid expenses
cheltuieli publice public expenditure
a trece pe cheltuieli *to+ charge to expense*s+
*to+ expense
*to+ charge off
ajustari de valoare in privinta cheltuielilor de constituire si a imobilizarilor corporale si
necorporale
value adjustments in respect of formation expenses and of tangible and intangible fixed assets
alte cheltuieli other expenses
alte cheltuieli cu impozitele care nu apar in elementele de mai sus other taxes not included
above
alte cheltuieli cu serviciile executate de terti other third party services expenses
alte cheltuieli de exploatare other operating expenses
other operating charges
alte cheltuieli din afara (cu energia si apa) other external charges
alte cheltuieli exceptionale privind operatiile de capital other extraordinary expenses related
to capital transactions
alte cheltuieli exceptionale privind operatiile de gestiune other extraordinary administrative
expenses
alte cheltuieli externe other external charges
alte cheltuieli financiare other financial expenses
alte cheltuieli in afara exploatarii other non-operating expenses
alte cheltuieli privind asigurarile si protectia sociala other social security and welfare
contributions
alte provizioane pentru riscuri si cheltuieli other provisions for risks and charges
alte venituri si cheltuieli other revenues and expenses
cifra de afaceri sales figure
turnover
sales
cifra de afaceri anuala annual turnover
cifra de afaceri neta net sales
net turnover
cifra bruta de afaceri gross turnover
impozit pe cifra de afaceri turnover tax
previziune de cifra de afaceri sales forecasting
furnizori si conturi asimilate suppliers and similar accounts
personal si conturi asimilate payroll and similar accounts
asigurari sociale, protectia sociala si conturi asimilate social security and similar accounts
asociati - dobanzi la conturi curente accrued interest on shareholders' current accounts
bugetul statului, fonduri speciale si conturi asimilate amounts payable to the state budget,
special funds and similar accounts
asociati - conturi curente shareholders - current accounts
cost cost
cost al vietii cost of living
cost de capital capital cost
cost curent current cost
cost de achizitie cost of ac!uisition
cost of purchase
ac!uisition cost
historical cost
cost de emisiune cost of issue
issuing cost
cost de inlocuire replacement cost
cost de oportunitate opportunity cost
cost de penetrare (pe piata) cost of entry
cost de productie manufacturing cost
cost of manufacturing
production cost
product cost
cost of goods manufactured
cost de productie plus marja cost-plus
cost de transport cu camionul trucking fee
cost de somaj cost of idle capacity
cost of idleness
negative volume variance
unabsorbed overhead
cost direct direct cost
cost direct al materialelor direct material cost
direct materials cost
cost direct al muncii direct labor cost
direct labour cost
cost estimat estimated cost
predetermined cost
cost indirect al materialelor indirect material cost
cost istoric cost of ac!uisition
historical cost
original cost
cost marginal marginal cost
incremental cost
cost mediu average cost
cost mediu ponderat weighted average cost
cost mediu variabil average variable cost
cost minim low cost
cost nerepetitiv non-recurring cost
cost normal de productie normal production cost
cost prestabilit predetermined cost
cost prevazut in buget budgeted cost
cost scazut low cost
cost standard standard cost
cost standard al fortei de munca directe standard direct labor cost
cost standard al materiilor prime directe standard direct materials cost
cost suplimentar extra cost
cost unitar unit cost
cost unitar mediu ponderat weighted average unit cost
cost si navlu #&0
#0R
#ost and freight
cost, asigurare si navlu #%0
#ost, %nsurance and 0reight
cost, asigurare si navlu, pe chei cost, insurance, freight landed
cost, asigurare, navlu si comision #%0&#
#ost, %nsurance, 0reight and #ommission
cost, asigurare, navlu, comision si dobanda cost, insurance, freight commission and interest
cost, asigurare, navlu, dobanda si comision de schimb cost, insurance, freight, interest and
exchange
costul de a face afaceri cost of doing business
costul fortei de munca cost of labor
costul productiei in curs de executie cost of work in progress
costul produsului product cost
element de cost cost item
evaluarea stocurilor la costul de achizitie pricing inventory at cost
fixarea pretului in functie de costul marginal marginal cost pricing
fisa de cost pe comenzi de fabricatie job order cost card
indicele costului vietii cost of living index
la cost at cost
la costul de achizitie at cost
metoda costului (istoric) cost method
metoda costului mediu average-cost method
metoda costului variabil marginal costing
metoda "cost-plus# cost-plus method
pret de cost cost price
principiul asocierii costurilor cu veniturile aferente matching concept
principiul cost-beneficiu cost-benefit principle
principiul costului istoric cost principle
unitate de cost cost unit
valoarea cea mai mica dintre cost si pretul de piata lower of cost or market" -#3
variatie de cost cost variance
credit credit
loan
credit bancar bank loan
credit comercial trade credit
credit consumator consumer credit
credit contra cesiune assignment credit
credit cumparator buyer credit
credit de consum consumer credit
credit de exploatare working capital credit
working credit
credit de investitii capital investment loan
credit de scont discount credit
credit de sudura bridging finance
bridging loan
credit documentar documentary credit
credit garantat secured credit
secured loan
credit imobiliar construction loan
credit in alb blank credit
open credit
unsecured credit
credit ipotecar mortgage
mortgage credit
credit ipotecar direct direct mortgage loan
credit ipotecar indirect indirect mortgage loan
credit mixt mixed credit
credit ipotecar cu rata variabila adjustable rate mortgage
$R3
credit lombard collateral loan *(&$+
lombard loan
()
credit obligatar bond financing
credit negarantat blank credit
open credit
unsecured credit
credit negociabil negotiable credit
credit pe baza de depozit loan on deposit
credit pe cautiune bail credit
credit pe descoperit current account credit
(&
overdraft
()
credit pe termen scurt short credit
short-term loan
credit personal personal credit
credit prin acceptare acceptance credit
credit prin angajament guarantee credit
credit prioritar overriding credit
credit punte bridging finance
bridging loan
credit reinnoibil renewable credit
revolving credit
credit reinnoibil automat evergreen credit
credit roll-over roll-over credit
credit rotativ renewable credit
revolving credit
credit sezonier seasonal credit
credit standb) standby credit
cumparare pe credit credit purchase
term purchase
cumparari pe credit purchases on credit
cumparator pe credit credit customer
evaluarea riscurilor de credit credit status investigation
inregistrate drept credite!inregistrari pe credit recorded as'by credits
limita de credit credit limit
linie de credit credit line
line of credit
linie de credit (stand-b)) credit line
line of credit
plafon de credit lending limit
politica de credit credit policy
printr-un credit in by crediting
protocol de credit credit memorandum
rambursare anticipata (a unui credit) prepayment
risc de credit credit risk
scrisoare de credit -'#
letter of credit
scrisoare de credit circulara circular letter of credit
scrisoare de credit comerciala commercial letter of credit
scrisoare de credit de calatorie travellers' -'#
travellers' letter of credit
scrisoare documentara de credit documentary letter of credit
termen de credit credit term
vanzare pe credit credit sale
a acorda un credit *to+ grant a credit
a credita *to+ credit
achizitii pe credit purchases on credit
acord de credit credit agreement
acord de credit incrucisat swap agreement
banca de credit ipotecar mortgage bank
card de credit credit card
carte de credit credit card
cerere de credit (bancar) loan application
coloana "credit# credit column
cooperativa de credit* credit co-operative
credit union
curs price
rate
course
curs al actiunilor share price
curs bursier share list
curs de aplicatie marrying price
curs de cumparare bid price
curs de deschidere opening price
curs de emisiune issue price
curs de inchidere closing price
curs de inventar inventory rate
curs de schimb exchange rate
rate of exchange
curs de schimb istoric historical rate of exchange
curs de schimb la data tranzactiei historical exchange rate
curs de tranzactie trading price
curs for+ard forward rate
curs intervalutar (paritate intre doua devize prin raportare la o a treia) cross rate
curs la termen forward rate
curs la vedere (spot) spot rate
curs mediu mean price
middle market price
curs oficial de schimb central exchange rate
curs pentru plata imediata in numerar spot rate
curs platit paid price
curs spot spot rate
curs tras la sorti stock or bond price drawn by lot
curs valutar exchange rate
rate of exchange
cursul cel mai scazut lowest price
cursul de inchidere closing rate
cursul normal al afacerilor normal course of business
cursul pietei market rate
cursul zilei current market value
cursuri de schimb flotante floating exchange rates
cursuri multiple multiple exchange rate
split exchange rate
decontari din operatii in curs de clarificare suspense account
unsettled transactions
diferenta de curs difference in rate of exchange
productie in curs de fabricatie goods in process
goods in progress
work in process
work in progress
productie in curs de executie work in process
stoc de produse in curs de executie work in process inventory
stoc de produse in curs de fabricatie work in process inventory
variatia stocurilor de produse finite si de productie in curs de executie
variation in stocks of finished goods and in work in progress
provizioane pentru deprecierea imobilizarilor corporale in curs
provisions for impairment of tangible assets in progress
provizioane pentru deprecierea imobilizarilor in curs
provisions for impairment of fixed assets in progress
provisions for impairment of non-current assets in progress
provizioane pentru deprecierea imobilizarilor necorporale in curs
provisions for impairment of intangible assets in progress
provizioane pentru deprecierea productiei in curs de executie
provisions for write-down of work in progress
provizioane pentru deprecierea stocurilor si productiei in curs de executie
provisions for write-down of inventories and work in progress
raport curs-beneficiu
in curs in progress
in curs de executie in process
in curs de realizare in progress of completion
la cel mai bun curs at best
()
at market
(&
la cursul zilei at the current rate of exchange
lista de cursuri !uotation list
lucrari si servicii in curs de executie services in progress
metoda cursului zilei closing rate method
()
current rate method
(&
modelul cursului de schimb multinational 34R3
multinational exchange rate model ,'4 ratio
,4R
price-earning ratio
raportul curs!beneficiu per actiune price'earnings ratio" p'e ratio
venituri din diferente de curs valutar foreign exchange gains
venituri sau cheltuieli privind diferentele de curs valutar exchange gains or losses
tara in curs de dezvoltare developing country
-#
less-developed country
under-developed country
tari in curs de dezvoltare neasociate .$#
.on-$ssociated eveloping #ountries
cheltuieli din diferente de curs valutar foreign exchange losses
castiguri din diferente de curs valutar foreign exchange gains
constructii in curs construction in progress
costul productiei in curs de executie cost of work in progress
decontari din operatii in curs de clarificare suspense account
unsettled transactions
diferenta de curs difference in rate of exchange
imobilizari necorporale in curs intangible assets in progress
debit debit
a debita *to+ charge
*to+ debit
aviz de debit debit advice
ca debit (despre introducerea inregistrarilor in contabilitate) as a debit
card de debit debit card
card de plata cu debit amanat charge card
declaratie declaration
statement
declaratie de dividende declaration of dividends
dividend announcement
declaratie de export export declaration
declaratie de export a expeditorului shipper's export declaration
declaratie de import import declaration
declaratie de impozit tax return
declaratie de interes declaration of interest
declaratie de intrare bill of entry
inwards entry
declaratie de profit income statement
statement of income
declaratie de profit si pierdere ,&- statement
declaratie de profituri statement of earnings
declaratie de ,-A 5$6 return
declaratie de venit income tax return
income statement
declaratie de venit global individual tax return
declaratie eronata intentionata wilful misrepresentation
declaratie financiara financial statement
declaratie fiscala tax return
declaratie privind impozitele pe vanzari sales tax return
declaratie privind impozitul pe profit corporate tax return
i ncome tax return
declaratie vamala customs declaration
customs entry
formular de declaratie vamala customs entry form
a semna o declaratie de renuntare *to+ sign a waiver
deduceri de afaceri permise conform legislatiei fiscale allowable
business deductions under the tax laws
deduceri din impozite withholding allowances
deduceri din vanzari sales deductions
deduceri personale personal deductions
dobanda interest
dobanda activa interest earned
dobanda acumulata accrued interest
dobanda aferenta creantelor legate de interesele de participare accrued interest on
receivables related to associates
dobanda aferenta imprumuturilor acordate pe termen lung accrued interest on long term
loans
dobanda aferenta sumelor datorate de filiale accrued interest on amounts owed by
subsidiaries
dobanda bancara bank interest
dobanda bruta gross interest
dobanda capitalizata accrued interest
dobanda compusa compound interest
dobanda creditoare interest earned
dobanda legala legal interest
dobanda negativa interest charge
negative interest
dobanda neta net interest
dobanda pentru intarziere default interest
interest for delay
dobanda platibila interest payable
dobanda simpla ordinary interest
simple interest
dobanda unui efect de comert interest on a note
dobanda variabila variable rate
variable rate of interest
cambie purtatoare de dobanda interest-bearing note
cambii nepurtatoare de dobanda non-interest-bearing notes
dobanzi - conturi asociati interest on shareholders' current accounts
dobanzi aferente altor creante imobilizate accrued interest on other long term receivables
dobanzi aferente altor imprumuturi si datorii asimilate accrued interest on other loans and
similar debts
dobanzi aferente creantelor imobilizate accrued interest on long-term debtors
dobanzi aferente creditelor bancare pe termen lung accrued interest on long term bank
loans
dobanzi aferente creditelor bancare pe termen lung si mediu accrued interest on long and
medium term bank loans
dobanzi aferente creditelor bancare pe termen scurt accrued interest on short term bank
loans
dobanzi aferente datoriilor legate de participatii accrued interest on debts relating to
investments
dobanzi aferente decontarilor in cadrul grupului accrued interest on settlements within the
group
dobanzi aferente imprumuturilor din emisiunea de obligatiuni interest payable on debenture
loans
dobanzi aferente imprumuturilor din emisiuni de obligatiuni accrued interest on debenture
loans
dobanzi aferente imprumuturilor si datoriilor asimilate accrued interest on loans and similar
debts
dobanzi de incasat interest receivable
accrued interest receivable
dobanzi de platit interest payable
accrued interest payable
dobanzi de platit si cheltuieli similare interest payable and similar charges
dobanzi la obligatiuni si titluri de plasament accrued interest on debentures and short term
investments
a plati dobanzile unei datorii *to+ service a debt
acumulare a dobanzilor accretion
alte dobanzi de incasat si venituri similare other interest receivable and similar income
asociati - dobanzi la conturi curente accrued interest on shareholders' current accounts
cheltuieli cu dobanzile interest expense
interest charges
interest costs
cheltuieli privind dobanzile interest expense
interest charges
interest payable charges
interest costs
cheltuieli privind dobanzile si alte cheltuieli similare interest payable and similar charges
rata de baza a dobanzii prime lending rate
prime rate
basic rate
rata de piata a dobanzii market interest rate
rata dobanzii interest rate
rate of interest
rata dobanzii interbancare interbank rate
rata dobanzii nominale nominal interest rate
rata efectiva a dobanzii effective interest rate
rata fixa a dobanzii fixed interest rate
rata minima a dobanzii minimum lending rate
3-R
rata reala a dobanzii real interest-rate
real rate
rate ridicate ale dobanzilor high interest rates
rate scazute ale dobanzilor low interest rates
risc de pierdere din rata dobanzii interest rate risk
venituri din dobanzi interest earned
interest income
venituri din dobanzi si alte venituri similare other interest receivable and similar income
efect comercial purtator de dobanda interest-bearing note
efecte comerciale nepurtatoare de dobanda non-interest-bearing notes
imprumut cu dobanda fixa fixed interest-rate loan
fixed-rate loan
imprumut cu dobanda redusa low interest-rate loan
soft loan
obligatiune cu dobanda flotanta floating rate bond
floating rate note
obligatiune cu dobanda variabila variable-rate bond
perioada de dobanda interest period
furnizori suppliers
furnizori de imobilizari suppliers of non-current assets
suppliers of fixed assets
furnizori si conturi asimilate suppliers and similar accounts
datorii catre furnizori accounts payable
marfa returnata furnizorilor purchases returns
plati in avans catre furnizori advance payments to suppliers
payments on account in advance
furnizori de imobilizari suppliers of non-current assets
suppliers of fixed assets
impozit pe profit income tax
corporate income tax
corporation tax
tax on income
tax on profit
impozit pe profit de plata income tax payable
impozit pe profit de platit income tax payable
impozit pe profitul acumulat accumulated profits tax
impozit pe profitul sau pierderea extraordinar(a) tax on extraordinary profit or loss
impozitul pe profit amanat deferred income tax
deferred portion of income tax expense
impozitul pe profit curent current income tax
current portion of income tax expense
impozitul pe profit sau pierdere din activitati curente tax on profit or loss on ordinary activities
palier de impozit pe profit income tax bracket
profit contabil inainte de impozit[are] pretax accounting income
profit dupa impozitare after-tax earnings
profit inainte de impozitare pre-tax profit
profit before tax
profit inainte de impozitul pe profit income before income taxes
income before taxes
pre-tax profit
provizion amanat pentru impozitul pe profit deferred provision for income taxes
provizion curent pentru impozitul pe profit current provision for income taxes
provizion pentru impozitul pe profit provision for income taxes
repartizarea impozitului pe profit income tax allocation
scopuri [legate de calcularea] impozitului pe profit income tax purposes
venituri din impozitul pe profit amanat revenues from deferred tax income
alocarea impozitului pe profit income tax allocation
cheltuiala cu impozitul pe profit income tax expense
cheltuieli cu impozitul pe profit amanat deferred tax expense
declaratie privind impozitul pe profit corporate tax return
income tax return
pierdere average
damage
loss
pierdere bruta gross loss
pierdere contabila book loss
pierdere de capital capital loss
pierdere de curs price loss
pierdere din exploatare operating loss
pierderi din exploatare operating loss
pierdere neconstatata unrecognized loss
pierdere neinregistrata unrecorded loss
pierdere neta net loss
pierdere neta totala loss for the period
pierdere partiala partial loss
pierdere totala total loss
castig sau pierdere pe termen scurt short-term gain or loss
cont de profit si pierdere profit and loss account
,&- statement
income statement
statement of earnings
statement of income
operating statement
cont de profit si pierdere consolidat consolidated profit and loss account
consolidated income statement
conturi reprezentate in contul de profit si pierdere income statement accounts
cu avarie!pierdere partiala with particular average
7,$
declaratie de profit si pierdere ,&- statement
fara pierdere partiala 0,$
free of particular average
impozitul pe profit sau pierdere din activitati curente tax on profit or loss on ordinary
activities
operatiune in pierdere loss making operation
profit sau pierdere profit or loss
profit sau pierdere extraordinar(a) extraordinary profit or loss
profit sau pierdere pe anul financiar profit or loss for the financial year
profit sau pierdere reportat(a) profit or loss brought forward
profit si pierdere ,'-
profit and loss
profit or loss for the period
income summary
trecut pe profit si pierdere written off
profit profit
net income
income
earnings
profit normal normal profit
profit acumulat accumulated profit
retained earnings
retained income
retained profit
profit acumulat - pierderi acumulate retained earnings-accumulated losses
profit atotcuprinzator comprehensive income
profit cuprinzator comprehensive income
profit brut gross profit
income before income taxes
income before taxes
earnings before income taxes
pre-tax profit
profit brut din exploatare gross profit
profit brut impozabil taxable gross income
profit net net income
net profit
net earnings
profit net din exploatare net operating income
profit de exploatare operating profit
profit din exploatare operating profit
profit contabil accounting profit
accounting income
profit contabil conform principiilor contabile general admise accounting income under
generally accepted accounting principles
profit contabil inainte de impozit[are] pretax accounting income
profit din activitati mentinute in continuare profit from continuing operations
income from continuing operations
profit din dobanzi interest profit
profit disponibil pentru distribuire profit available for distribution
profit dupa impozitare after-tax earnings
profit exceptional windfall profit
profit financiar financial income
profitul exercitiului profit for the financial year
profit for the period
profitul impozabil conform legislatiei fiscale taxable income under the tax laws
profitul pe anul financiar profit for the financial year
profitul pe exercitiul financiar profit for the financial year
profitul raportat reported profit
profit financiar inainte de impozit[are] pretax financial income
profit impozabil taxable income
taxable profit
profit inainte de impozitare pre-tax profit
profit before tax
profit inainte de impozitul pe profit income before income taxes
income before taxes
pre-tax profit
profit nedistribuit retained earnings
retained income
retained profit
undistributed profit
profit nerepartizat retained earnings
retained income
retained profit
profit pastrat de societate pentru a fi reinvestit earnings retained for use in the business
profit pentru scopuri de evidenta contabila income for book purposes
profit pentru scopuri de raportare financiara income for financial reporting purposes
profit pentru scopuri fiscale income for tax purposes
profit retinut la dispozitia intreprinderii retained earnings
retained income
retained profit
profit sau pierdere cuprinzatoare comprehensive income or loss
profit sau pierdere din activitati curente dupa impozitare profit or loss on ordinary activities
after taxation
program program
software
program de amortizare depreciation schedule
program de calcul tabelar spreadsheet program
spreadsheet software
program de contabilitate general ledger software
program de optiuni de achizitie de actiuni de catre personal stock option plan
program economic economic program
a executa un program *to+ run a program
a rula un program *to+ run a program
$omitetul $onsultativ in .aterie de (estiune de /rograme $dvisory #ommittee on
,rogramme 3anagement $#,3
pachet de programe software package
pachet [de programe] de contabilitate general ledger accounting package
produs-program software package
programator programmer
programe de calculator software
/rogramul 0atiunilor 1nite pentru 2ezvoltare (.,
(nited .ations evelopment ,rogramme
/rogramul 0atiunilor 1nite pentru .ediul Inconjurator (.4,
(nited .ations 4nvironment ,rogramme
raportari financiare financial statements
raportari financiare interimare interim financial statements
raportari interimare interim statements
data raportarii reporting date
in rate in installments
in instalments
a plati in rate *to+ pay by instalments
plata in rate payment by instalments
achizitie in rate hire-purchase
8,
purchase on installment
purchase on instalment
vanzare in rate hire-purchase
8,
installment sale
instalment sale
sale on instalment
comert cu vanzare in rate tally trade
creante din vanzari in rate installment accounts receivable
cumparare in rate purchase on installment
purchase on instalment
datorie rambursabila in rate installment debt
efecte comerciale platibile in rate installment notes payable
.ecanismul 3atei de chimb 4R3
4xchange Rate 3echanism
mecanismul ratei duble de schimb 4R3
dual exchange rate mechanism
metoda ratei de amortizare variabile variable charge approach
metoda ratei rentabilitatii contabile accounting rate-of-return method
rate ridicate ale dobanzilor high interest rates
rate scazute ale dobanzilor low interest rates
sistem de rate de schimb ajustabile crawling-peg system
registru book
record
registru al creditorilor register of mortgage holders
registru analitic subsidiary ledger
subsidiary file
registru contabil ledger
register book
registru contabil de inregistrare finala accounting book of final entry
registru contabil de inregistrare primara (initiala) book of first entry
book of original entry
registru de autorizatii de plata voucher register
registru de casa cash book
registru de cecuri check register
registru de conturi analitice subsidiary book of account
registru de evidenta primara book of original entry
registru de inregistrare a cambiilor bill book
tickler file
registru de inregistrare finala book of final entry
registru de inregistrare initiala book of original entry
registru de inscriptiuni - transcriptiuni land register
registru de procese verbale minute book
registru de state de plata payroll register
registru de state de salarii payroll register
registru de valori security numbering system
registru de vouchere voucher register
registru funciar land register
registru jurnal day book
journal
registrul actiunilor share register
registrul comertului trade registry
register of companies
registrul de imobilizari capital expenditure register
registrul inventar annual accounts book
registrul-jurnal general general journal
certificat de inregistrare la registrul comertului certificate of incorporation
salariati employees
salariat employee
salaried
salariat actionar worker-shareholder
sustrageri marunte de produse de catre salariati employee pilferage
agent salariat salaried agent
retineri din salarii pentru contributiile salariatilor [la taxe si impozite] employee payroll
withholdings
salarii wages
wages and salaries
payroll
salarii angajate accrued wages
salarii brute gross earnings
salarii de plata wages and salaries payable
salarii nete net wages
salarii totale total payroll
stat de salarii payroll
state de salarii impozabile taxable payroll
totalul salariilor de platit total wages payable
salary
wage
salariu brut gross salary
gross pay
salariu cu plata pe ora sau pe bucata wage
salariu mediu average monthly salary
salariu minim minimum wage
salariu net net salary
net pay
take-home pay
salariu primit efectiv take-home pay
structura convenita a salariului agreed wage structure
supra salariu fringe benefits
impozitare la sursa a salariului pay as you earn" ,$94
pay as you go
nivelul salariului minim minimum wage level
cheltuieli cu impozitul pe salarii taxes on salaries
cheltuieli cu salariile payroll expenses
wages and salaries expense
cheltuieli cu salariile personalului salaries expense
cheltuieli privind salariile salaries expense
cheltuieli privind salariile personalului administrativ office salaries expense
cheltuieli privind salariile personalului de comercializare store salaries expense
cont bancar pentru plata salariilor payroll bank account
cont de salarii payroll account
salary account
contabil pentru salarii payroll accountant
contabilitatea salariilor payroll accounting
: payroll record
wages-salaries record
contributiile angajatorului la impozitele!taxele pe statele de salarii employer payroll taxes
impozit pe salarii wages tax
impozite pe salarii taxes on salaries
impozite pe statele de salarii - contributiile angajatorului employer payroll taxes
impozite si taxe aferente statelor de salarii payroll taxes
taxes on payroll
impozite si taxe pe statele de salarii payroll taxes
impozite si taxe pe statele de salarii de platit payroll tax payable
impozitul pe salarii tax on salaries
personal - salarii datorate employees - salaries payable
registru de state de salarii payroll register
retineri din salarii datorate tertilor retentions from salaries payable to third parties
withholdings
plan de detinere de actiuni de catre salariati employee stock ownership plan
4&2,
rascumpararea intreprinderii de catre salariati leveraged management buy out
-3/2
withholdings
situatii contabile accounting statements
situatii contabile interimare interim accounts
situatii financiare financial statements
situatii financiare consolidate consolidated financial statements
situatii financiare interimare interim financial statements
situatii interimare interim statements
alte situatii financiare other financial statements
note explicative la situatiile financiare notes to the financial statements
notes to the statements
notes on the accounts
notes to the accounts
taxe charges
dues
taxes
taxe bancare bank charges
taxe conventionale treaty duty
taxe de achitat (vama) fee charged
taxe de canal canal dues
taxe de carantina !uarantine charges
taxe de cheiaj wharfage
wharfage charge
wharfage dues
taxe de container container dues
taxe de depozitare warehousing
taxe de descarcare unloading fees
taxe de emisiune cost of issue
issuing cost
taxe de evaluare valuation charge
taxe de expeditie forwarding charges
taxe de export export levies
taxe de far light dues
taxe de incarcare si descarcare neincluse in navlu 0%2
free in and out
taxe de incasat la livrare cc
charges collect
taxe de inspectie inspection fees
taxe de pastrare in custodie safe-custody charges
taxe de reexpediere reforwarding charges
taxe de salvare salvage charges
taxe de stivuire stevedoring
stevedoring charges
taxe de terminal terminal charges
taxe de transport freight charges
taxe de transport continental inland transport charges
taxe de transport pe caile navigabile interioare inland waterway freight
taxe de vanzare sale charges
taxe fiscale fiscal charges
taxe pe incarcatura cargo dues
taxe platite in avans charges prepaid
expenses paid in advance
prepaid expenses
taxe portuare harbour dues
port dues
taxe postale postage
taxe vamale de import si alte taxe si impozite aferente importului import duties and taxes
taxe si onorarii de incasat fees receivable
venituri din taxe si onorarii fees earned
taxa ad valorem ad valorem tax
taxa asupra articolelor de lux luxury tax
taxa consulara consular fee
taxa de aeroport airport tax
taxa de anulare cancellation charge
taxa de certificare certification fee
taxa de cheiaj wharfage
wharfage charge
wharfage dues
taxa de colectare collection charge
taxa de concesiune concession fee
taxa de custodie custody account charges
taxa de incarcare loading fee
taxa de incasare collection charge
collection fee
taxa de inregistrare registration fee
transfer fee
taxa de intrare in vama customs entry charge
taxa de licenta licensing fee
taxa de livrare delivery charge
taxa de magazinaj warehouse charge
taxa de manipulare handling charge
taxa de neprezentare ;no show< charge
taxa de obtinere a licentei de export export license fee
taxa de obtinere a licentei de import import license fee
taxa de retur back freight
taxa de scont privata private discount rate
taxa de succesiune estate duty
inheritance tax
taxa de timbru stamp duty
taxa de transbordare transshipment charge
taxa de transport freight charges
freight rate
hauling charge
porterage
taxa de transport cu camionul hauling charge
trucking fee
taxa de trecere toll
taxa de vamuire customs clearance charge
taxa deductibila deductible tax
taxa minima minimum charge
taxa pe valoarea adaugata value added tax
taxa pe valoarea adaugata value added tax
7$66
,-A value added tax
5$6
,-A aferenta iesirilor output 5$6
,-A aferenta intrarilor input 5$6
value added tax on input
,-A colectata output 5$6
,-A de plata 5$6 payable
,-A de recuperat 5$6 receivable
,-A deductibila deductible 5$6
input 5$6
,-A incasata 5$6 collected
,-A inclus 5$6 included
,-A neexigibila 5$6 under settlement
cu cota zero de ,-A zero-rated for 5$6
declaratie de ,-A 5$6 return
fara tva excluding 5$6
legislatie privitoare la ,-A 5$6 legislation
numar de inregistrare pentru ,-A 5$6 registration number
numar pentru ,-A 5$6 number
persoanele inregistrate ca platitoare de ,-A 5$6-registered persons
platitor de ,-A taxable person
scutit de ,-A exempt from 5$6
taxa pentru surplus de bagaje excess baggage charge
taxa perceputa output tax
taxa vamala customs duty
customs tax
rate of duty
taxa vamala ad valorem ad valorem duty
taxa vamala de export export duty
taxa vamala de import import duty
taxa vamala specifica specific duty
taxa variabila floating charge
taxa [perceputa] levy
taxat taxed
charged
a taxa *to+ tax
livrat pe chei (taxe vamale platite) elivered 4x =uay *uty ,aid+
livrat, taxe vamale neplatite (
elivered uty (npaid
livrat, taxe vamale platite ,
elivered duty paid
net de impozite!taxe net of taxes
scutit de taxe vamale duty free
free of customs duties
colectare de impozite collection of taxes
a impune (impozite sau taxe) *to+ levy
a percepe (impozite sau taxe) *to+ levy
alte impozite, taxe si varsaminte asimilate other taxes and similar liabilities
franco de taxe duty free
impozite si taxe datorate de angajati taxes owed by the employees
impozite si taxe pe statele de salarii payroll taxes
impozite si taxe pe statele de salarii de platit payroll tax payable
impozite si taxe salariale payroll taxes
impozite, taxe si varsaminte asimilate taxes and similar amounts
charges
dues
taxes
impozite amanate deferred taxes
impozite de platit taxes payable
impozite pe vanzari sales taxes
impozite periodice recurrent taxes
impozite locale local rates
rates
city taxes
impozite pe salarii taxes on salaries
impozite pe statele de salarii - contributiile angajatorului employer payroll taxes
impozite si taxe aferente statelor de salarii payroll taxes
taxes on payroll
accize si impozite pe vanzari excise and sales taxes
cheltuieli cu alte impozite, taxe si varsaminte asimilate other taxes, duties and similar
expenses
cheltuieli cu impozitele, taxele si varsamintele asimilate taxes, duties and similar expenses
cheltuieli inregistrate in avans cu impozitele prepaid taxes
contributiile angajatorului la impozitele!taxele pe statele de salarii employer payroll taxes
declaratie privind impozitele pe vanzari sales tax return
deducere de impozite allowance
deduction
evitare sau reducere pe cale legala a impozitelor datorate tax avoidance
net de impozite!taxe net of taxes
planificarea impozitelor tax planning
provizioane pentru impozite de platit provision for taxes payable
provizioane pentru impozite si taxe provisions for taxation
withholdings
taxe vamale de import si alte taxe si impozite aferente importului import duties and taxes
venit revenue
income
return
venit anual annual income
venit brut gross income
venit care nu este castigat din activitate unearned income
venit castigat din activitate earned income
venit comercial ordinary income
venit contabil accounting income
venit din capital unearned income
venit din dividende dividend income
venit din munca earned income
venit fiscal tax income
venit impozabil taxable income
venit net net income
net earnings
venit personal personal income
private income
venitul impozabil pentru persoane fizice taxable income for individuals
venitul mediu pe cap de locuitor average income per capita
average per capita income
declaratie de venit income tax return
income statement
declaratie de venit global individual tax returns
impozit pe venit income tax
impozit pe venitul din capital capital tax
impozit pe venitul personal personal income tax
impozit pe veniturile din valori mobiliare capital yields tax
tax on distributions
impozit pe veniturile persoanelor fizice personal income tax
palier de impozit pe venit income tax bracket
venituri revenues
income
earnings
venituri aferente din punct de vedere fiscal exercitiilor viitoare deferred revenue
deferred income
venituri aferente exercitiului financiar curent dar care se vor incasa in exercitiul!exercitiile
viitoare accrued income
venituri angajate accrued revenues
accrued income
venituri brute gross income
gross earnings
venituri constatate anticipat deferred credits
deferred income
venituri constatate in avans deferred revenue
deferred income
venituri cumulate cumulative earnings
venituri cumulate de la inceputul execitiului earnings to date
venituri din activitati diverse revenues from sundry activities
venituri din ajustarea la inflatie revenues from adjustments for inflation
venituri din alte imobilizari financiare revenues from other long term financial investments
venituri din alte investitii si imprumuturi [acordate] income from other investments and loans
venituri din cedarea activelor revenues from disposal of assets
venituri din comisioane commission revenue
commissions earned
venituri din creante imobilizate revenues from long term receivables
venituri din despagubiri si penalitati revenues from penalties and damages
venituri din diferente de curs valutar foreign exchange gains
venituri din dobanzi interest earned
interest income
venituri din dobanzi si alte venituri similare other interest receivable and similar income
venituri din donatii si subventii primite gifts and subsidies received
venituri din exploatare operating revenues
operating income
venituri din imobilizari financiare revenues from long term financial investments
venituri din prestari de servicii service revenue
venituri din publicitate advertising revenue
venituri din redevente royalty income
venituri din redevente, locatii de gestiune si chirii rental and royalty income
venituri din servicii [prestate] service revenue
venituri din vanzari revenues from sales
income from sales
venituri din vanzarile de produse revenue from product sales
venituri diverse miscellaneous income
other income
venituri exceptionale extraordinary revenues
extraordinary income
venituri exceptionale din operatii de gestiune extraordinary administrative revenues
venituri extraordinare extraordinary revenues
venituri financiare financial revenues
financial income
venituri in afara exploatarii non-operating revenue
non-operating income
venituri inregistrate in avans deferred revenue
deferred income
unearned revenues
venituri din exploatare operating revenues
operating income
venituri din provizioane privind activitatea de exploatare write back of operating provisions
venituri din subventii de exploatare revenues from subsidies for operating activities
venituri din subventii de exploatare aferente altor venituri revenues from subsidies related
to other income
venituri din subventii de exploatare aferente cifrei de afaceri revenues from subsidies
related to the turnover
venituri din subventii de exploatare pentru alte cheltuieli de exploatare revenues from
subsidies for other operating expenses
venituri din subventii de exploatare pentru plata personalului revenues from subsidies for
wages and salaries
alte venituri din exploatare other operating revenues
other operating income
active de exploatare operating assets
activitate de exploatare ordinary operations
activitati curente de exploatare operating activities
alte cheltuieli de exploatare other operating expenses
other operating charges
alte venituri din exploatare other operating revenues
other operating income
beneficiu din exploatare trading profit
buget de exploatare operating budget
capital de exploatare working capital
care nu este de exploatare non-operating
cheltuieli de exploatare operating cost
operating expenses
operating charges
operating costs
cheltuieli de exploatare privind amortizarea imobilizarilor operating expenses related to
depreciation of fixed assets
operating expenses related to depreciation of non-current assets
cheltuieli de exploatare privind amortizarile si provizioanele
operating expenses related to depreciation and provisions
depreciation and provisions - operating expenses
cheltuieli de exploatare privind provizioanele pentru deprecierea activelor circulante
operating expenses related to provisions for depreciation of current assets
write-down of current assets
cheltuieli de exploatare privind provizioanele pentru deprecierea imobilizarilor
impairment losses on non-current assets
operating expenses related to provisions for depreciation of fixed assets
cheltuieli de exploatare privind provizioanele pentru riscuri si cheltuieli
operating expenses related to provisions for risks and charges
provisions for risks and charges - operating charges
costuri de exploatare operating costs
credit de exploatare working capital credit
working credit
declaratie de exploatare operating statement
fluxuri de numerar din activitati de exploatare cash flows from operating activities
garantie pe perioada de exploatare lifetime warranty
materiale consumabile de exploatare!productie operating supplies
rezultat de exploatare operating result
rezultat din exploatare operating result
income from operations
unitate contabila de exploatare accounting unit
venituri din provizioane privind activitatea de exploatare write back of operating provisions
venituri din subventii de exploatare revenues from subsidies for operating activities
venituri din subventii de exploatare aferente cifrei de afaceri revenues from subsidies
related to the turnover
venituri din subventii de exploatare pentru alte cheltuieli de exploatare revenues from
subsidies for other operating expe
venituri din subventii de exploatare aferente altor venituri
revenues from subsidies related to other income
venituri din subventii de exploatare pentru plata personalului revenues from subsidies for
wages and salaries
venituri exceptionale din provizioane extraordinary revenues from provisions
venituri exceptionale din provizioane pentru deprecieri extraordinary revenues from
venituri exceptionale din provizioane pentru riscuri si cheltuieli extraordinary revenues
from provisions for risks and charges
venituri exceptionale din provizioane reglementate extraordinary revenues from statutory
provisions
venituri si cheltuieli exceptionale extraordinary income and expenditure
alte venituri exceptionale din operatii de capital other extraordinary revenues generated by
capital transactions
alte venituri exceptionale din operatii de gestiune other extraordinary administrative
revenues
exceptional extraordinary
exceptionale extraordinary
contract exceptional one-off contract
profit exceptional windfall profit
venituri exceptionale extraordinary revenues
venituri si cheltuieli exceptionale extraordinary income and expenditure
alte cheltuieli exceptionale privind operatiile de capital
other extraordinary expenses related to capital transactions
alte cheltuieli exceptionale privind operatiile de gestiune
other extraordinary administrative expenses
alte venituri exceptionale din operatii de capital
other extraordinary revenues generated by capital transactions
alte venituri exceptionale din operatii de gestiune
other extraordinary administrative revenues
cheltuieli exceptionale extraordinary expenses
cheltuieli exceptionale privind amortizarea imobilizarilor
extraordinary expenses related to depreciation of fixed assets
cheltuieli exceptionale privind amortizarile si provizioanele
extraordinary expenses related to depreciation and provisions
cheltuieli exceptionale privind operatiile de gestiune
extraordinary administrative expenses
cheltuieli exceptionale privind provizioane pentru deprecieri
extraordinary expenses related to provisions for depreciation
cheltuieli exceptionale privind provizioane pentru riscuri si cheltuieli
extraordinary expenses related to provisions for risks and charges
cheltuieli exceptionale privind provizioane reglementate
extraordinary expenses related to statutory provisions
castiguri si pierderi exceptionale extraordinary gains and losses
valoare value
amount
worth
valoare actuala current value
present value
realisable value
valoare actuala de piata current market value
valoare actualizata neta discounted cash flow
#0
valoare adaugata value added
valoare adaugata bruta gross value added
15$
valoare adaugata neta net value added
.5$
valoare asigurabila insurable value
valoare bursiera market value
valoare ca garantie value as security
valoare comerciala commercial value
valoare contabila book value
carrying amount
carrying value
valoare contabila a actiunii book value per share
valoare contabila bruta gross book value
valoare contabila neta net book value
valoare contabila nominala accounting par value
valoare curenta current value
present value
realisable value
valoare de amortizat depreciable cost
valoare de cesiune globala going concern value
valoare de estimare estimated value
valoare de inlocuire replacement price
valoare de inventar inventory value
valoare de piata market price
market value
current price
valoare de portofoliu investment paper
valoare de randament capitalized income value
valoare de revanzare resale value
valoare de vanzare a imobilizarilor uzate disposal value
valoare din factura invoice value
valoare justa fair value
valoare la casare scrap value
valoare la scadenta maturity value
valoare nominala nominal value
par value
face value
face amount
valoare par face value
nominal value
par value
valoare totala a facturii total invoice value
valoarea neta a facturi net invoice value
valoarea nominala a actiunilor nominal value of the shares
par value of the stock
valoare reziduala disposal value
residual value
scrap value
salvage value
net book value
valoarea stocurilor inventory value
a declara la o valoare mai mare decat cea reala *to+ overstate
a declara la o valoare mai mica decat cea reala *to+ understate
a reduce valoarea contabila a unui activ *to+ write down
deduceri de afaceri permise conform legislatiei fiscale allowable business deductions under
the tax laws
deduceri din vanzari sales deductions
deduceri personale personal deductions
deductibil deductible
deductible *ins>+
deductibil fiscal tax-deductible
deductibil la calculul impozitului tax-deductible
diferenta temporara deductibila deductible temporary difference
nedeductibil non-deductible
taxa deductibila deductible tax
taxa [pe valoarea adaugata] deductibila input tax
,-A deductibila deductible 5$6
input 5$6
cheltuieli deductibile deductible expenses
deductible charges
allowable expenses
cheltuieli deductibile fiscal allowable business deductions under the tax laws
deductible expenses for tax purposes
tax-deductible expenses
tax-deductible charges
cheltuieli deductibile in scopuri legate de impozitare deductible expenses for tax purposes
cheltuieli nedeductibile disallowed deductions
non-allowable charges
non-deductible expenses
costuri deductibile fiscal tax-deductible costs
Company .
INCOME STATEMENT
INDICATOR ROW
NO.
2005 2006
A B 1 2
1.Net turnover
(row 02 to 04)
01 - 44 500
Cost of goods sold 02 42 000
Sale of goods purcased for resale
(acc. !0!)
0" 2500
Su#s$d$es related to te turnover
(acc. !411)
04 - -
2. %&'(&)(*N (N (N%+N)*', - -
Sold C 05 - -
Sold - 0. - -
". */N /*'0 C&1()&2(3+-
(acc. !214!22)
0! - -
4. *ter operat$ng revenues
(acc.!554 !41!)
05 - -
)*)&2 *1+'&)(N6 (NC*7+
(row 01405-0.40!405)
08 - 44 500
5. a. 'ow mater$als e9penses
(acc. .014.02-!412)
10 - 5 000
*ter e9penses related to row
mater$als
(acc. .0"4.044.0.4.05)
11 - -
#. +lectr$c$ty: eat$ng and water
(acc. .05)
12 - .20
6oods for resale (acc. .0!) 1" - 2000
.. Staff costs (row 1541.) 14 - 8000
a. Salar$es (acc. .41-!414) 15 8000
#. Soc$al secur$ty contr$#ut$on
(acc. .45-!415)
1. - -
!.%alue ad;ustments of non f$nanc$al
assets
(row 15-18)
1! - -
a. 1) -eprec$at$on of NC assets
(acc. .5114.51")
15 - 5":""
a. 2)/r$te #ac< of prov$s$ons and
ad;ustments for $nflat$on
18 - -
#. value ad;ustments of current
assets
(row 21-22)
20 - -
#.1) =ad de#ts wr$tten off
(acc. .544.514)
21 - -
#. 2) =ad de#ts wr$tten off
and su#se>uently collected
22 - -
(acc. !544!514)
5. *ter operat$ng e9penses
(row 24 to 25)
2" - 5000
5.1. )$rd party serv$ces
(acc. 0114.124.1"4.144.214.2"
4.244.254.2.4.2!4.254!410)
24 - 5000
5.2. *ter ta9es: dut$es and s$m$lar
e9penses (acc. ."5)
25 - -
5.". *ter operat$ng e9penses
(acc. .55)
2. - -
%alue ad;ustments of prov$s$ons for
r$s<s and carges
(row 25-28)
2! - -
1rov$s$ons for r$s<s and carges
(acc. .512)
25 - -
/r$te #ac< of prov$s$ons for r$s<s
and carges
(acc. !512)
28 - -
)*)&2 *1+'&)(N6 +?1+NS+S
( row 10 to 1441!42042"42!)
"0 - 24 !0":"
1'*@()A 2*SS @'*7
*1+'&)(N6 &C)(%()(+S
-1rof$t (row 08-"0) "1 - 18 !8.:!
-2oss (row "0-08) "2 - -
8. 'evenues from long term f$nanc$al
$nvestments
(acc. !.1"4!.144!.154!.1.)
"" - -
@rom w$c w$t$n te group "4 - -
10. 'evenues from long term
$nvestments $n compan$es
(acc. !.114!.12)
"5 - -
@rom w$c w$t$n te group ". - -
11. (nterest $ncome (acc. !..) "! - "000
@rom w$c w$t$n te group "5 - -
*ter f$nanc$al revenues
(acc. !.1!4!.24!."4!.44!.54!.!
4!.54!55)
"8 - -
)*)&2- @(N&NC(&2 '+%+NB+S
(row ""4"54"!4"8)
40 - "000
12. %alue ad;ustments of f$nanc$al
assets (row 42-4")
41 - -
(mpa$rment losses and wr$te down of
f$nanc$al assets
(acc. .5.)
42 - -
'eversal of $mpa$rment losses and
wr$te down of f$nanc$al assets
(acc. !5.)
4" - -
1". (nterest e9pense
(acc. ...-!415)
44 - -
@rom w$c w$t$n te group 45 - -
*ter f$nanc$al e9penses
(acc. .."4..44..54..!4..5)
4. - -
)*)&2- @(N&NC(&2 +?1+NS+S
(row 4144444.)
4! - -
1'*@()A 2*SS @'*7
@(N&NC(&2 &C)(%()(+S
-1rof$t (row 40-4!) 45 - "000
-2oss (row 4!-40) 48 - -
14. CB''+N) 1'*@()A2*SS
-1rof$t (row "1445) 50 - 22 !8.:!
-2oss (row "2448) 51 - -
15. +9traord$nary revenues 52 - -
1.. +9traord$nary e9penses 5" - -
1'*@()A 2*SS @'*7
+?)'&*'-(N&', &C)(%()(+S
-1rof$t (row 52-5") 54 - -
-2oss (row 5"-52) 55 - -
)*)&2 '+%+NB+S
(row 08440452)
5. - 4! 500
)*)&2 +?1+NS+S
(row "044!45")
5! - 24 !0":"
1'*@()A 2*SS #efore ta9at$on
-1rof$t (row 5.-5!) 55 - 22 !8.:!
-2oss (row 5!-5.) 58 - -
15. (NC*7+ )&?
(row .14.2-.")
.0 - 5 .88:2
Current $ncome ta9 (acc. .811) .1 - 5 .88:2
-eferred ta9 (acc. .812) .2 - -
-eferred ta9 $ncome (acc. !81) ." - -
18.*ter ta9es not $ncluded a#ove .4 - -
20. N+) 1'*@()A2*SS
-1rof$t (row 55-.0-.4) .5 - 1! 08!:50
-2oss (row 584.04.4)C (.04.1-55) .. - -
Company .
Ending Balance sheet
- le$-
ACTIE RO
W
NO.
01.01.2006 !1.12.2006
&. @(?+- &SS+)S 225 000 24" 81!
(. (N)&N6(=2+ &SS+)S - 8 000
1. Set-up costs (acc. 201-2501) 01 - -
2.-evelopment costs
(acc. 20"-250"-280")
02 - -
".Concess$ons: patents: l$cences:
trademar<s and s$m$lar r$gts
and assets
(acc. 2051420524205-2505-
2505-2805-2805)
0" - 8 000
4.6oodw$ll
(acc.20!1-250!-280!-20!5)
04 - -
5. (ntang$#le assets $n progress
(acc. 2""42"4-28"")
05 - -
)*)&2 (row 01 to 05) 0. - 8 000
((. )&N6(=2+ &SS+)S 225 000 24" 81!
1. =u$ld$ngs
(acc. 2114212-2511-2512-
2811-2812)
0! 200 000 188 81!
2. 1lant D mac$nery
(acc. 21"-251"-281")
05 25 000 "5 000
". @$9tures and f$tt$ngs
(acc. 214-2514-2814)
08 - -
4. )ang$#le assets $n
progress
(acc.2"142"2-28"1)
10 - -
)*)&2 (row 0! to 10) 11 225 000 2"4 81!
(((. @(N&NC(&2 &SS+)S - -
1. (nvestments $n
su#s$d$ar$es
(acc. 2.1-28.1)
12 - -
2. 2ong term rece$va#les
(acc. 2.!142.!2-28.5)
1" - -
". (nvestments $n assoc$ates
(acc. 2."-28.")
14 - -
4. 'ece$va#les related to
assoc$ates
(acc. 2.!542.!.-28.!)
15 - -
5. (nvestments $n compan$es
e9cluded from consol$dat$on
(acc. 2.242.442.5-28.2
-28.4)
1. - -
.. 2ong term loans
(acc.2.!"42.!442.!542.!8-
28..-28.8)
1! - -
!. *wn sares- NC assets
(acc. 2.!!-28.5)
15 - -
)*)&2 (row 12 to 15) 18 - -
)*)&2 @(?+- &SS+)S
(row 0.411418)
20 225 000 24" 81!
=. CB''+N) &SS+)S - -
(. (N%+N)*'(+S - -
1. 'ow mater$als and
consuma#les
(acc.
"014"0214"0224"02"4"024
4"0254"02.4"0254"0"4A-
"054"514"554"514A-"55-
21 1"! 000 1"2 000
"81-"821-"822-"851-"855-
"85)
2. /or< $n progress
(acc. ""14""24""44A-
"4514"541-"8"-"841-"852)
22 - -
". @$n$sed goods
(acc. "454"4.4A-"4554A-
"45.4"5454"54.4"5.4"5!4
".14A-".54"!14A-"!5-"845-
"84.-"85"-"854-"85.-"85!-
4425)
2" - -
4. &dvance payments to
suppl$ers for te purcase of
$nventor$es
(acc. 4081)
24 - -
)*)&2 (row 21 to 24) 25 1"! 000 1"2 000
((. &CC*BN)S '+C+(%&=2+
D S(7(2&' &CC*BN)S
1. &ccounts rece$va#le
(acc. 40824411144115441"
4415-481)
2. " 000 " 5"0
2. &ccounts rece$va#le from
sareolders
(acc. 451144515-4851)
2! - -
". )ransact$ons w$t
assoc$ates
(acc. 452144525-4852)
25 - -
4. 1ayroll and s$m$lar
accounts
(acc.
2454425244"144"!44"52
4441444244442544444445
444.444!444524455244.1
44!"-48"4515!)
28 - -
5. Sareolders- amounts
rece$va#le related to cap$tal
(acc. 45.-485")
"0 - -
)*)&2 (row 2. to "0) "1 " 000 " 5"0
(((. SE*') )+'7
(N%+S)7+N)S
1. Sort term f$nanc$al
$nvestments
(acc. 501-581)
"2 - -
2. *wn sares (acc. 502-582) "" - -
2. *ter sort term
$nvestments
(acc.
50"1450"24505450.245051
45055-58"-585-58.-
585451""45114)
"4 - -
)*)&2 (row "2 to "4) "5 - -
(%. C&SE DC&SE
+FB(%&2+N)S
(acc.
511245121451224512"45124
4512545"1145"1445"2145"22
45"2"45"25454124542)
". 8" 000 .0 .55:50
)*)&2 CB''+N) &SS+)S
(row 254"14"54".)
"! 2"" 000 18. 215:50
C. 1'+1&,7+N)S (acc.4!1) "5 - 500
-. SE*') )+'7
2(&=(2()(+S
1. -e#enture loans
(acc. 1.1441.1541.1!41.15
41.51-1.8)
"8 - -
2. Sort term #an< loans
(acc.
1.2141.2241.2441.2!4
1.52451814518245185)
40 - -
". &dvance payments from
customers (acc. 418)
41 - -
4. Suppl$ers and s$m$lar
accounts
(acc. 40144044405)
42 100 000 100 !"!:50
5. =$lls of e9cange paya#le
(acc. 40"4405)
4" - -
.. -e#ts related to f$nanc$al 44 - -
assets
(acc. 1..141.5542.8144511
44515)
!. -e#ts toward assoc$ates
(acc. 1..241.5.42.8244521
44525)
45 - -
5. *ter loans and s$m$lar de#ts
(acc.1.2"41.2.41.!41.5!
42.854421442"4424442.
442!442514"144"!4"51
44414442"44425
4444444.444!4445144551
44555445.445!4455144.2
44!"45084515.4518"4518)
4. 40 000 48 000
)*)&2 (row "8 to 4.) 4! 140 000 148 !"!:50
+. N+) CB''+N) &SS+)S
A2(&=2()(+S (=4C---()
(row "!4"5-4!-.2)
45 8" 000 ". 550:50
@. )*)&2 &SS+)S 2+SS
CB''+N) 2(&=(2()(+S
(row 20445)
48 "15 000 250 48!:50
6. 2*N6 )+'7 2(&=(2()(+S
1. -e#enture loans
(acc. 1.1441.1541.1!41.15
41.51-1.8)
50 - -
2. 2ong term #an< loans
(acc. 1.2141.2241.2441.2!
41.52451814518245185)
51 1.5 000 11! 000
". &dvance payments from
customers
(acc. 418)
52 - -
4. Suppl$ers and s$m$lar
accounts
(acc. 40144044405)
5" - -
5. =$lls of e9cange paya#le
(acc. 40"4405)
54 - -
.. -e#ts related to f$nanc$al
assets
(acc. 1..141.5542.8144511
55 - -
44515)
!.2ong term de#ts related to
f$nanc$al assets
(acc. 1..241.5.42.8244521
44525)
5. - -
8. *ter long term loans and
s$m$lar de#ts
( acc. .2"41.2.41.!
41.5!42.854421442"
4424442.442!44251
44"144"!44"514441
4442"444254444444.
444!444514455144555
445.445!4455144.2
44!"45084515.4518"4
5184451854518.4518!)
5! - -
)*)&2 (row 50 to 5!) 55 1.5 000 11! 000
E. 1'*%(S(*NS @*' '(S0S
&N- CE&'6+S
1. 1rov$s$ons for pens$ons 58 - -
2. *ter prov$s$ons for r$s<s and
carges (acc. 151)
.0 - -
)*)&2 1'*%(S(*NS
(row 584.0)
.1 - -
(. -+@@+'+- (NC*7+
(acc. 1"144!2)
(row ."4.4)
.2 - -
- $nvestments su#s$d$es
(acc.1"1)
." - -
- deferred $ncome (acc.4!2) .4 - -
G. C&1()&2 &N- '+S+'%+S
(. C&1()&2 (row .. to .5):
from w$cH
.5 100 000 100 000
- su#scr$#ed and not pa$d $n
sare cap$tal (acc. 1011)
.. - -
- su#scr$#ed and pa$d $n sare
cap$tal (acc. 1012)
.! - -
- patr$mony (acc. 1015) .5 - -
((. SE&'+ 1'+7(B7 .8 - -
&CC*BN)
(acc. 1041410424104"41044)
(((. '+%&2B&)(*N
'+S+'%+S sold C
!0 - -
(acc. 105) Sold d !1
(%. '+S+'%+S (acc. 10.)
(row !" to !.)
!2 50 000 50 000
1. 2egal reserves (acc. 10.1) !" - -
2.'eserve for own sares
(acc. 10.2)
!4 - -
".Statutory or contractual cap$tal
reserve (acc. 10.")
!5 - -
4.*ter reserves
(acc. 10.54A-10!)
!. 50 000 "0 000
%. 1'*@()A2*SS ='*B6E)
@*'/&'- sold C
!! -
(acc. 11!) sold - !5
%(. 1'*@()A2*SS @*' )E+
1+'(*- sold C
!8 - 1! 08!:50
(acc. 121) sold - 50
-prof$t appropr$at$on (acc. 128) 51 - -
)*)&2 C&1()&2 &N-
'+S+'%+S
(row .54.84!0-!14!24!!-
!54!8-50-51)
52 150 000 1." 48!:50
1u#l$c patr$mony (acc. 101.) 5" - -
)*)&2 C&1()&2 (row 50451) 54 150 000 1." 48!:50

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