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SHINHEUNG ELECTRONICS ROMANIA

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- Accounting Romanian/English TERMS -

Accepturi bancare = Banker's Acceptances; Acoperirea riscului = Hedge, Hedging; Acoperire din patrimoniu = Asset Coverage; Acoperirea dobanzii = Interest coverage; Acord = Agreement; Acord de credit = Credit agreement; Actionar = Shareholder; Actiune = Share; Actiuni in circulatie = Outstanding shares; Actiuni ordinare potentiale diluante = Dilative potential ordinary shares; Actiuni pereche = Paired Shares; Activ = Asset; Activ net corectat = Corrected Net Assets; Active curente = Current assets; Active identificabile = Identifiable assets; Active imediate = Quick Assets; Active imobilizate = Non current assets; Activitati curente = Ordinary activities; Activitati de administare a activelor = Trust activities; Activitati de exploatare = Operating activities; Activitati intrerupte = Discontinued operations; Adiministrator de active = Trustee; Ajustare = Adjustment; Ajustare (infrumusetare contabila) = Haircut; Amana, a ceda = Defer; Amanetare = Pledge; Amortizare = Amortization pentru imobilizari necorporale si Depreciation pentru imobilizari corporale; Analiza fundamentala = Fundamental analysis; Andosare = Endorse; Antecalcul = Ante calculation; Anuitate = Annuity; Anulare = Canceling; Aport = Contribution; Arbitraj = Arbitrage; Arie de distributie = Distribution Area; Asociat, a se asocia = Associates; Asocieri in participatie = Joint venture; Atribuire de actiuni = Assign shares; Autofinantare = Self financing; Balanta de verificare = Trial balance; Banca de investitii = Investment Banker; Baza de impozitare a unui activ sau obligatii = Tax base of an asset or liability; Beneficii economice = Economic benefits; Bilant = Balance sheet; Bilant consolidat = Consolidated Balance sheet; Bilant falsificat = Cooked balances; Bilet la ordin = Promissory Note;
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Castig contingent = Contingent gain. 74. Capital social = Share capital. 64. 90. Capital de lucru brut = Working capital. Combinari de intreprinderi = Business combination. Capitalizare totala = Total Capitalization. Cautiune = Bail. Cesiunea unei filiale = Disposal of subsidiary. 60. Comision = Commission. Concesionare = Concession arrangement. Cheltuieli cu dobanzile = Interest expenses. 71. Chitanta de datorie = Due Bill. 88. Cifra de afaceri = Turnover. Cadru general = Framework. 56. Conceptul conectarii costurilor la venituri = Matching of cost with revenues. 95. 55. Castiguri inainte de dobanzi si taxe = Earnings before interest and taxes (EBIT). Buget = Budget. Cesionarea actiunilor prin buna intelegere = Private sale of shares. Castiguri din diferente de curs valutar = Foreign exchange gain. 78. Comensurare / Evaluare = Measurement. Certificat = Scrip. 54. 62. Compensare = Offsetting.Accounting Romanian/English TERMS - Bonitate financiara = Financial trustworthiness. 91. 49. Cheltuieli de cercetare si dezvoltare = Research and development costs. Conosament = Bill of lading. 63. 89. Casa = Petty cash. 86. Cheltuieli variabile = Variable expenses. 72. Capital de lucru net = Net Working capital. 76. 68. Cheltuieli de exploatare = Operating costs. Capitaluri proprii = Shareholders' equity. 73. 84. 94. Cesiune = Assignment. 57. 51. 65. Castig = Gain. Cesionar = Assignee. 69. Companie cu capital de risc = Venture Capital Company. 92. 79. Cheltuiala cu impozitul pe profit = Tax expense. Cheltuieli de personal = Personnel expenses. Cec compensat = Cleared cheque. 83. Casare = Cassation. Cec la purtator = Bearer cheque. . Comun = Common. Castig din detinerea de active = Holding gains. 67. 93. 75. 77. 59. Compensa = Set-off. 80. Castigul dividendului = Dividend Yield. 87. 53. 66. 58. Conditii ale platii amanate = Deferred payment terms. Cedare = Disposal. 52. 61. 2|Page . Consecventa = Consistency. 50. Cerere = Demand. Cheltuieli fixe = Fixed expenses. 81.SHINHEUNG ELECTRONICS ROMANIA 48. Certificat de depozit = Certificate of Deposit. 85. 82. 70.

Costul vanzarilor = Cost of sales. Contraprestatie = Consideration. 143. Costul unei achizitii = Cost of an acquisition. 116.Accounting Romanian/English TERMS - Consolidare = Consolidation. Cont inghetat = Frozen Account. Cont = Account. Crestere economica = Economic growth. Contractul cost-plus = Cost-plus contract. Cursul de inchidere = Closing rate. 119. Creante clienti = Account Receivable. Conversie = Conversion. . Cost de achizitie = Cost of purchase. Contravaloarea cedarii = Disposal consideration. Costuri marginale = Marginal cost. 111. 124. 140. 126. 105. Contabilitate de casa = Cash accounting. 109. Costurile indatorarii = Borrowing costs. Costul stocurilor = Cost of inventories. 97. 125. 110. Contract de Novatie = Contract Novation. 135. Cost curent = Current cost. 127. 123. Conturi blocate = Booked balances. Contract de constructii = Construction contract. Cupon (la obligatiune) = Coupon. 122. Copie certificata = Certified copy. 129. Costuri variabile = Variable cost. 101. Contingente (eventualitati. incertitudini) = Contingencies. 137. 138. 106. 136. Costuri absorbite = Absorbed cost. Cont discretionar = Discretionary Account. Creante privind impozitul amanat = Deferred tax asset. Criterii de recunoastere = Recognition criteria. Creante pe termen lung = Long term receivables. 120. 131. Creante comerciale = Trade receivables. 132. 112. Costul fortei de munca = Labour cost. Cumparare fortata = Buy-in. 102. Continuitatea activitatii = Going concern. Contabilitate de angajamente = Accruals basis of accounting. pe termen scurt = Current. Costul bunurilor vandute = Cost of goods sold. 141. 3|Page . Cost istoric = Historical cost. Costuri si venituri = Costs and revenues. Costuri de vanzare = Selling costs. Costuri operationale = Operating expense. 103. 117. 133. 115. Costuri fixe = Fixed cost.SHINHEUNG ELECTRONICS ROMANIA 96. 144. Curent. 142. Cont de compensare = Clearing Account. 121. 107. 99. Costuri aferente iesirilor = Cost of disposal. 100. 128. 139. 114. 113. Contul de profit si pierdere = Income statement. 130. 104. Creante = Receivables. Cont general = General Account. 108. Consultant financiar = Financial Advisor. 118. Contabil = Accountant. 134. 98.

164. Data raportarii = Reporting date. 170. 185. 162. 176. Durata de incasare a creantelor = Days Sales Outstanding. (vezi nota 1) Declaratia oficiala = Official Statement. Elemente bilantiere = On balance sheet items. Datorii fiscale = Tax Payable. 189. 183. 159. Elemente extrabilantiere = Off-balance-sheet items. Drept de preemptiune = Pre-emptive Right. 148. 186.SHINHEUNG ELECTRONICS ROMANIA 145. Divizarea actiunilor = Share split. 180. Element = Item. 187.) = Right. 165. 173. Dividende de plata = Dividend Payout. Data exercitarii = Exercise Date. 156. Distribuire negociata = Negotiated Underwriting. 184. 166. On the . 191. 160. Diluarea participarii publice = Equity ownership opening. 157. 171. Diferenta temporara = Temporary difference... 181. 151. 167. Datorie pe tremen lung = Long term debt. Dobanda pentru imprumuturi revocabile = Call Money Rate. in curs de executie = Progress. Drept (de. Distribuire la bursa = Exchange Distribution. 155. 169. Decontare = Clearance. 188. Dobanda = Interest. Diferente temporale = Timing differences. Datorii pe termen lung = Non current liabilities. Data expirarii = Expiration Date. 182.Accounting Romanian/English TERMS - Data bilantului = Balance sheet date. Efect de comert = Paper. 192.. Drept de subscriere = Subscription Right. Datorii curente = Current liabilities.out effect. Efect de saturatie = Crowding . 178. 147. 177. Echivalente de numerar = Cash equivalents. Datorie in obligatiuni = Bonded Debt. 190. 172. Datorii la stat = Tax Due. 152. Depreciere = Impairment. Dividende = Dividends. Dezvolta. Datorii = Liabilities. Efect de levier = Leverage. 163. Datorii bancare = Notes Payable Bank. Datorie pe termen scurt = Short term debt. 175. 158. Datorii privind impozitul amanat = Deferred tax liabilities. 161. Data inregistrarii = Date of Record. 150. 149. Descrieri cu caracter general = General disclosures. . 146. 153. Datorii contingente = Contingent liabilities. 154. Dobanda compusa = Compound Interest. 179.. Discont = Discount. 4|Page . Declaratie de reconciliere (in situatiile financiare) = Reconciliation Statement. 174. Dobanda acumulata = Accrued Interest. Datorii la furnizori pe termen lung = Long term liabilities. Data intrarii in vigoare = Effective date. 168.

234. Emisiune = Issue. 199. Forma nominativa = Registered Form. Garantie = Collateral. Imprumut imobiliar = Mortgage.Accounting Romanian/English TERMS - Elemente extraordinare = Extraordinary items. . 198. Impozit real = Real tax. Garant = Bondsman. 236. 235. 5|Page . Imagine fidela/ prezentare fidela = True and fair view/fair presentation. 215. Estimare contabila = Accounting estimate. 238. 196. 210. Finantare pe credit = Debt financing. Erori fundamentale = Fundamental errors. 228. 203. 240. 225. 216.SHINHEUNG ELECTRONICS ROMANIA 193. Franciza = Franchise. Emisiune fierbinte = Hot Issue. Emisiune noua = New Issue. fiduciar = Real. Extras = Excerpt. intangibil = Intangible. Identificarea activelor si obligatiilor = Identification of assets and liabilities. 232. Impozit pe profit = Tax on income. 213. Greva = Strike. 224. Evaziune fiscala = Tax evasion. 239. Fond de rulment net = Net Working capital. Imaterial. Elemente-randuri = Line items. 194. 205. 237. 230. Fluxuri de numerar = Cash flows. Extras de bilant = Summarized balance-sheet. Evaluat in mod credibil = Measured reliably. Forta de munca = Labour force. Expansiune = Expansion. 218. Imprumut revocabil = Call Loan. Emitent = Issuer. 214. Extras de cont = Account Statement. 233. Imprumuturi nerambursabile = Forgivable loans. 208. Fuziune = Merger. Fond comercial negativ = Negative goodwill. Imprumut = Loan. 220. 222. 209. 217. Fonduri detinute pentru clienti = Funds held for customers. 207. Flux de fonduri = Flow of Funds. Fond de rulment brut (total) = Working capital. 226. Falit = Bankrupt. 201. Finantare anticipata = Advance Refunding. 221. Filiala = Subsidiary. Fond comercial (pozitiv) = Goodwill. 229. 211. 200. 227. 219. 195. Evaluare imobiliara = Real Estate Appraisal. Imobiliar. Emisiune de obligatiuni = Bond Issue. Fonduri de pensii = Retirement benefit plans. 223. 204. 197. 231. Iesiri de numerar = Cash outflow. Impozite amanate = Deferred taxes. Executare = Execution. 206. 212. 202.

. 245. Metoda FIFO = FIFO formula. stoc = Inventory.) = Maturities. Interes in asocieri in participatie = Interest in joint ventures. 264. 248. Metoda cost-plus = Cost-plus method. Inghetarea cresterii salariale = Wage freeze. Livrare esalonata = Staggered delivery. Lichiditate = Liquidity. Medie = Average. Mentinerea capitalului = Capital maintenance.) = At cost. Investitie = Investment. 265. Inventar. Inchidere de conturi = Strike a balance. Marja = Margin. Indemnizatie = Allowance. 256. 262. Inregistrare = Booking. 255. Incasari in numerar = Cash proceeds. 280. Metoda costului = Cost method. 270. 246. Ipotecare = Hypothecation. 281. 277. Lichiditatea curenta = Quick Ratio. 258.. 249. a stabili un impozit = Assess. Lichidare cash = Cash settlement. 272. 251. 279. 259. 261. La cost (inregistrare la.. Lesing = Lease. Instrument de credit = Debt Instrument. 267. Imprumuturi pe termen scurt si solduri bancare creditoare = Short term borrowings. Incasari din cedare = Disposal proceeds.Accounting Romanian/English TERMS - Imprumuturi pe termen lung si solduri bancare creditoare = Long term borrowings. 278. 247. Interese minoritare = Minority interests. Intrari de numerar = Cash inflow. Incasare. 273. 244. 254. Materii prime = Raw material. Instrument de capital propriu = Equity Instrument. Indice de piata = Market Index. 6|Page . 284. Licitatie concurentiala = Competitive Bidding. 242. 275. Impune. 287. Incasari = Proceeds. Intreprindere = Enterprise.SHINHEUNG ELECTRONICS ROMANIA 241. 257.. 253. 243. 271. Ipoteca generala = Blanket mortgage. 283. Lichidare = Liquidation. Leasing financiar = Finance lease. Linie de credit = Line of Credit. 285. 282. 252.. Inflatie = Inflation. Investitii curente = Current investments. Intelegere de Novatie = Novation Agreement. 274. 260. 266. crestere = Increase. La maturitate (incasare la. 286. Marja bruta = Gross margin. Lichiditatea generala (globala) = Current Ratio. Medie mobila = Moving Average. 269. Indexare = Pegging. 250. 276. 263. 268.

311. comanda = Order. 317. 316. Normarea a muncii = Standardization of Labour. Negociere directa = Direct negotiation. Nesemnificativ = Immaterial. 323. 327. 325. Metoda LIFO = LIFO formula. Metoda obligatiei = Liability method. 310. 329. Obligatiune garantata cu echipamente = Equipment Trust Certificate. 291. Obligatiune cu cupon = Coupon Bond. Metoda punerii in echivalenta = Equity method. 297. 313. 322. Performanta = Performance. Numar de zile ale perioadei de incasare = Collection days. Negociabilitate = Negotiability. 302. 293. 326. 308. Obligatiune ipotecara = Mortgage Bond. 306.Accounting Romanian/English TERMS - Metoda gradului de finalizare = Percentage of completion method. Moneda de raportare = Reporting currency.SHINHEUNG ELECTRONICS ROMANIA 288. Ordin. Nucleu stabil de actionari = Core ownership. 335. Modificari ale pozitiei financiare = Changes in financial position. 334. Operatiuni de piata deschisa = Open Market Operation. Obligatii la furnizori = Account Payable. 333. Obligatiune cu discont = Discount Bond. 289. Oferta (de distribuire) publica = Public Offering (Distribution). Obtinere de profituri = Profit Taking. 336. Obligatie = Obligation. Obligatiune in forma dematerializata = Book Entry Bond. 292. pierderi) = Abnormal (gains. 290. 298. Obligatiune cu colateral = Collateral Trust Bond. Obligatii comerciale = Trade liabilities. 321. Numerar = Cash. functionare = Operation. Pasiv total = Liabilities and Net Worth. Oferta de drepturi = Right Offering. Perioada de raportare = Reporting period. Oferta publica de vanzare = Public offering of shares. 304. 295. Obligatiune = Bond. Perioada contabila = Accounting period. Optiune pe actiuni = Share warrant. Oportunitate = Timeliness. Neplata unei datorii = Default. 315. losses). 300. 301. Obligatiune speculativa = Junk Bond. 307. Neobisnuite (castiguri. 294. Obligatii angajate = Accrued liabilities. . Piata monetara = Money Market. 305. 303. 7|Page . Obligatie fiscala = Tax liability. 328. Operatiune. Numerar in casierie = Cash on hand. Piata de negociere = Negotiated Marketplace. 320. 299. Parteneriat = Partnership. 324. 332. 296. Navlu = Freight. Metoda obligatiilor bilantiere = Balance sheet liability method. 309. 331. operational. 319. 314. Piata normala = Normal Market. 312. Piata de licitatie = Auction Marketplace. 318. 330.

Portofoliu eficient = Efficient Portfolio. Provizion = Provision. 356. 344. Plata in numerar = Cash payment. Pretul net = Net Price. 345. 363. Prezentarea informatiilor privind partile afiliate = Related party disclosures. Rambursare in avans = Advance Refunding. Produse structurate = Structured Products. 371. Plati = Payments. Randament = Yield. Public(a). 373. Produse in curs de fabricatie = Work in progress. 358. 380. Pozitia financiara = Financial position. Prag de semnificatie = Materiality. 366. Profit din exploatare = Operating profit. 365. Prezentare = Presentation. Proprietate unica = Proprietorship Individual. scadere = Decrease. Plata. Prime de capital = Share premium. 369. 355. 8|Page . 382. 338. 352. 343. 348. Prezentarea informatiilor = Disclosure. 383. 361. Plata amanata = Deferred payment. Prognoza economica = Business forecasting. 367. Pierdere din depreciere = Impairment loss. Prospect = Prospectus. Preceptor = Tax collector. 364. Pierderi contingente = Contingent losses. 347. 377. Procura = Power of Attorney. 342. 385. 339. Portofoliu = Portfolio. Privatizare = Going private. Prudenta = Prudence. Randamentul curent = Current Yield.Accounting Romanian/English TERMS - Piata secundara = Aftermarket. Preluare = Takeover. 349. 384. Prezentare fidela = Fair presentation. . 370. 359. 360. 378. Plati restante = Back payments. 379. Produse finite = Finished goods. 341. 350. Pret obiectiv = Arm’s length price. Prevalenta economicului asupra juridicului = Substance over form. 354.SHINHEUNG ELECTRONICS ROMANIA 337. Profit impozabil = Taxable profit. 351. 375. Plasament privat = Private placement. 368. Proprietate individuala = Individual Proprietorship. Putere de cumparare = Buying Power. 362. 357. Profit contabil = Accounting profit. 376. Plasament direct = Direct placement. 372. Profitul brut = Gross Profit. 346. a deveni publica = Going Public. Principal (venit principal) = Core. 353. Politici contabile = Accounting policies. 381. 374. Pretul pietei = Market Price. 340. Pret = Price. Prima = Premium.

Recunoastere = Recognition. Raspundere limitata = Limited Liability. 394. Reducerea valorii contabile element cu element = Write-down on an item by item basis. Reportarea pierderilor fiscale neutilizate = Carrying forward unutilized tax losses. 404. Raport financiar interimar = Interim financial report. 406. 396. Reportarea creditului fiscal neutilizat = Carrying forward unutilized tax credit. 413. Rata de rotatie a activelor = Assets Turnover Ratio. 417. 416. 410. 393. 392. 398. Raportarea pe baza valorilor nete = Reporting on a net basis. Retine = Retain. 401. Raport anual = Annual Report. Rentabilitatea investitiilor = Return on investments. Reconciliere = Reconciliation. Reduceri de valoare = Valuation allowances. Redeventa(e) = Royalty/Royalties. Rezerva = Reserve. 397. 400. Retragere = Backing Away. 405. Reduceri pentru deprecierea stocurilor = Obsolescence allowances on inventories. . 399. 387. Reduceri = Deductions. 426. 420. Reprezentare fidela = Faithful representation. Rata de rentabilitate a activelor totale (ROA) = Return on Assets (ROA). 415. Reduceri pentru creante incerte = Doubtful debts allowances on receivables. 424. Reducere initiala = Initial Allowance. 425. Reconcilierea activelor fixe (Declaratie de reconciliere a imobilizarilor/activelor fixe) = Reconciliation for Fixed Assets. 423. 409. 388. Retratare = Restatement. 428. Rentabilitatea financiara a capitalului propriu (ROE) = Return on Equity (ROE). Rezultat reportat = Retained earnings. 412. Reportarea pierderii fiscale = Tax loss carry forward.SHINHEUNG ELECTRONICS ROMANIA 386. Responsabil de cont = Account Executive. Rata de rotatie a stocurilor = Inventory Turnover Ratio. 9|Page . Rata de schimb = Exchange Rate. 422. 395. Rata de rotatie a creantelor = Accounts Receivable Turnover Ratio. Raportul cost . 429. 427. 421. 411. 390.beneficiu = Balance between benefit and cost. 403. Raportul valoare de piata/valoare contabila = Market to Book Ratio. 418. Raportare financiara = Financial reporting.Accounting Romanian/English TERMS - Randamentul pana la scadenta = Yield to Maturity. Rata capitalizarii = Capitalization Ratio. Rata de crestere = Growth Rate. 414. 391. Raportul pret/castig = Price Per Earnings Ratio. 430. 419. 407. 402. Rezultatul pe actiune diluat = Diluted earnings per share. Raport de subscriere = Subscription Ratio. Rascumparare = Redemption. Risc de reinvestire = Reinvestment Risk. Rezerve din reevaluare = Revaluation reserve. Reluarea elementelor = Reversal of items. 408. Relevanta = Relevance. 389.

453. Subscriere = Subscription. Situatia fluxurilor de numerar = Cash flow statement. Sistemul costului istoric = Historical cost system. 447. Scadentar = Maturity Schedule. Sondaj = Sampling. 462. Scadenta = Maturity. Titlul de proprietate asupra activelor = Title to assets. Situatii financiare consolidate = Consolidated financial statements. 445. 442. se poate utiliza si ca "store" cand ajunge in magazine sau ca "supply" cand este inca in aprovizionare. 459. Societate in comandita = Limited Partnership. Serviciul datoriei = Debt Service. 463. Titlu de valoare cu venit fix = Fixed-Income Security. onorariu. Scutit de taxe = Tax free. Taxa de depozitare = Bond Dues. material = Tangible. 448. Solvabilitate = Solvency. Subordonat = Subordinate. 433. 471. Sarcina. 10 | P a g e . . 450. Spete restante = Back charges. Titlu de participare strategica = Strategic Equity Investment. plant and equipment. Segmente de activitate si zone geografice = Industry and geographical segments. Termen lung (pe . Subventii privind activele = Grants related to assets. 436. 434. 473. 461. Titluri de creanta = Debt securities. Somer = Unemployed Worker. 457. Subevaluat = Under valuated.SHINHEUNG ELECTRONICS ROMANIA 431. 466. Subventii de exploatare = Grants related to income. 464. Solduri initiale = Opening Bank Balance. 469. 476. 432. 454. Stocuri = Stocks. Tangibil. Stagnare = Stagnation. Situatii financiare = Financial statements. 452. 438. Seif = Box. cost = Charge. Terenuri si mijloace fixe = Property. 446. 444. 474. 440. pret. 458. Societate = Company. Sciziune = Spin-Off.Accounting Romanian/English TERMS - Salariu = Wage. 456. 465. Surplus din reevaluare = Revaluation surplus. Sold debitor ajustat = Adjusted Debit Balance. Stagflatie = Stagflation. 435. Solduri finale = Closing Bank Balance.) = Non-current. Subinchiriere = Afterimage. 470. Segment de raportare = Reportable segment. Studiu de fezabilitate = Feasibility Study. 443. 439. 468. Sold debitor = Debit Balance.. 472. Taxa pe valoare adaugata (TVA) = Value Added Tax (VAT). 451. 475. 455. 441. 437. Schimbul datoriilor in actiuni = Debt / Equity Swap. 467. 460. Titlu certificat = Certificated Security. 449. 477.. Sold creditor = Credit Balance.

514. 484. Variatie neta = Net Change. 491. Valoare intrinseca = Intrinsic Value. Venit = Revenue. 503. Vanzare incrucisata = Cross selling. 505. 493. 480. 487. Vot statutar = Statutory Voting. Vanzari = Sales. Valoare realizabila neta = Net realisable value. 518. 485. 486. 482. Tranzactii cu partile afiliate = Related party transactions. Tratament de baza = Benchmark treatment. 508. Tranzactie cu pret determinat obiectiv = Arm's length transaction. 517. Uz de fals = Use of forgery. 500. Venit contabil = Accounting income. Trata = Bill of Exchange. 499. 11 | P a g e . 520. Venitul net = Net Income.SHINHEUNG ELECTRONICS ROMANIA 478. Valoarea actiunilor emise = Amount of shares issued. Venituri constatate in avans = Deferred revenue (income). Valoare corecta de piata = Fair Market Value. 490. 492. 515. Utilitate = Utility. Valoare actualizata = Present value. 494. 496. . 512. 488. Valoare de piata de referinta = Base Market Value. 513. 516. 479. Valoare reziduala = Residual value. Vot cumulativ = Cumulative Voting. Valoare recuperabila = Recoverable amount. Valoarea imprumutului = Loan Value. 489. 497. Zona libera = Free Zone. Tranzactie in numerar = Cash Trade. Uzura morala = Obsolescence. 511. Valoare adaugata = Added Value. 483. Venituri din dobanzi = Interest income. 519. 504. 507. 501. Venit fiscal = Tax income. Valoare justa = Fair value. Tranzactii si alte evenimente = Transactions and other events. Valoarea contabila = Carrying amount.Accounting Romanian/English TERMS - Transferarea pierderii fiscale in perioadele anterioare = Carrying back a tax loss. Vanzare grupata = Banded pack. 495. 502. 481. Valoare de piata = Market Value. Valuta = Currency. 498. 506. Zona vamala libera = Duty Free Zone. Valoarea nominala = Face Value. 510. Venituri din exploatare = Operating income. 509. Valoarea la scadenta = Maturity Value. Valoare realizabila = Realisable value. Tratament contabil = Accounting treatment.