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Dic\ionar Financiar-Contabil Rom@n-Englez

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A acredita to accredit Acreditare - accreditation Acreditiv documentar documentary credit / documentary letter of credit (L/C) Act act / document / deed - de aderare Act of Accession - de asociere deed of partnership / articles of partnership

Abatere deviation - de la norm` - deviation from the rule Abonament subscription Abonat subscriber A abroga to abrogate - o lege to abrogate a law

Absorb\ie merger Absolvire de datorie remission of debt Abunden\` - abundance Abuz abuse - de [ncredere breach of trust - de putere abuse of power A acapara to seize / to capture Accept /Acceptare : acceptance - in alb blank acceptance - bancar` - bankers acceptance - a tratei draft acceptance. Accesorii appurtanance Acciz` - excise duty A achita to acquit / to pay off - datoriile to discharge the debt - o factura to settle an invoice A se achita de obliga\ii to discharge ones obligation Achitare acquittal Achitat paid Achizitor buyer / purchaser Achizi\ie acquisition / purchase Achizi\ie de mijloace fixe addition to fixed assets Acont advance payment / deposit / earnest money / deposit on order received. Acoperirea dividendului dividend cover Acord agreement - standby Standby Agreement - interguvernamental intergovernmental - multilateral - multilateral - de cliring clearing agreement. A acorda to grant - ajutor to lend assistance - asisten\` tehnic` - to give technical assistance - aten\ie to pay attention - clauza na\iunii celei mai favorizate to grant the most-favoured-nationclause. - credit to give credit - dreptul to give the right - [nlesniri (avantaje) to grant facilities - o bonifica\ie to make an allowance - un avans to advance money.
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- constitutiv Memorandum and articles of asociation (MB) - juridic legal instrument - justificativ voucher / documentary evidence Active assets. Activ(e) : - amortizabile depreciable assets - blocate blocked assets - comerciale operating assets - contabil total asset value - circulante circulating assets - disponibil liquid resources / cash & bank balances. - fictive fictitious assets. - financiar financial assets. - fix corporal tangible fixed assets / plant & equipment. - fixe fixed assets. - fixe financiar investment assets. - nelichid illiquid asset. - nete net assets / equity. - net real equity capital. Activitate financiar` - financial activity A ac\iona to act. A ac\iona [n justi\ie(pe cineva) to charge (someone) with an offense / to bring (someone) to trial. Ac\ionar stockholder / shareholder. Ac\ionar majoritar major shareholder. Ac\ionare [n justi\ie initiation of proceedings. Ac\iune : share / stock - emis` - issued share - f`r` valoare nominal` - no par value stock - gratuit` - bonus share. - neemis` - unissued share - nominativ` registered stock

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Agen\ie (reprezentan\`) agency Agio premium / agio. Ajustare adjustment - pentru consolidare consolidation adjustment - a provizioanelor anterior excedentare prior year correction of estimated amounts / adjustment for overprovisions in previous year. - de valoare value adjustment. Ajutor - economic economic assistance - financiar financial assistance - de revizor audit assistant / audit clerk. (la) alegerea cumparatorului ( at) buyers option Alocare allocation Aloca\ie allowance - bugetar` - budget dole. A am@na to postpone Am@nare - postponement Amenaj`ri fixtures A amenda to fire A amortiza to amortise - un [mprumut to silk a loan / to redeem - o datorie to pay off a debt Amortizare depreciation / amortization / pay-off Amortizare : - accelerat` - accelereted amortization - complet` written off - a unei datorii debt redemtion - financiar` - redemption - linear` - straight line depreciation - par\ial ` written down - progresiv` - progresive depreciation / increasing charge depreciation. Amortisment amortisation

- ordinar` - equity security / par value stock - privilegiat` - preferred stock - privilegiat` cu dividend cumulativ cumulative preference share. - proprii ale grupului own shares of group/ investments of subsidiary in capital stock of parent company. - la purt`tor bearer share. - r`scump`rat` - treasury stock. Ac\iune [n garan\ie warranty claim. A acumula to accumulate Acumulare baneasc` - hoarding money Acuzat party defendant. Adaos comercial gross margin Adi\ional (la) - extra Adjudecare - adjudecation Adjunct deputy / vice Ad valorem([n acord cu valoarea) ad valorem Aderare accession

A adopta (o hot`r@re) to adopt (a resolution) - o hot`r@re a asocia\ilor to adopt a shareholders resolution. Administrator manager Administrarea activelor administration of assets. Administra\ie fiscal` - board of inland revenue. Adres` (loca\ie) comercial` - business address adresele juridice al firmelor legal domicile of companies Adunarea General` a Ac\ionarilor Shareholde rs Meeting Adunare General` Extraordinar` Extraordinary General Meeting (EGM) Adunare General` Ordinar` Annual General Meeting (AGM) Afacere business / deal Afirma\ie allegation / averment Aflux de cump`r`tori large number of buyers Agent agent Agent economic economic unit. Agent de [ncas`ri debt collector.
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Amortisment(e) : - acumulate accumulated depreciation - contabil depreciation of assets - pentru depreciere wear & tear allowance - tehnic depreciation on account of wear & tear - inclus [n costul de produc\ie calculatory depreciation / depreciation-costing estimate

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adoption of the annual accounts / approval of the annual financial statement. Arbitraj valutar currency arbitrage Arierate arrears Art.1 alin.4 Art.1(4) Arvun` - advance payment / deposit on order received Asanare reconstruction / reorganisation. Asigurare insurance asisten\` juridic` juridical assistance Asociat : - partner / associate - activ active partner. - comanditat general partner. Asocia\ie : - association / partnership - familiar` - Family Company - profesional` - trade association. a]a cum reiese din... - as evidenced by... A atrage cump`r`tori to draw customers. Atribuire de ac\iuni allotment of shares Atribuire gratuit` de ac\iuni(prin capitalizarea rezervelor) stock dividend. Atribut fiscal fiscal attribute Audit : audit - exter n external audit - general completed audit - legal statutory audit - par\ial restricted audit Auditor : auditor. - legal statutory auditor. Autenticitate autenticity A autentifica to notarize. Autentificare autentication Autofinan\are self-financing / internal financing. Autoriza\ie : permit / authorisation / licence - de construc\ie building permit - de func\ionare operating permit - de func\ionare a uzinei industrial operating permit(authorisation) / plant permit. - de plat` - payment authorisation Aval aval Avalizator guarantee Avalizare endorsement Avans : - advance payment / earnest money / deposit on order received. - de preemisiune bon anticipation note / BAN.

An financiar(bugetar) accounting period / accounting year/ fiscal period / financial year Analist de costuri cost accountant / management accountant Analiza : - bilan\ului balance sheet analysis - cost-eficacitate cost volume profit analysis - ecarturilor gap analysis - gestiunii investigation Analiz` - analysis Andosare : - endorsement - [n alb blank endorsement Andosator endorsee Anexa : - annex / enclosure - la bilan\ - notes of the accounts / notes of the accounts / notes on the accounts disclosures / notes to the financial statements. - XY la acest contract annex XY hereto Angajament : - commitment - [n afara bilan\ului contingent liability - al girantului endorsers liability - ]i riscuri [n afara bilan\ului commitments & contigencies. Angajare de personal employment A fi angajat [n calitate de...- to be employed as... Angrosist wholesaler / wholedealer. Antet letterhead / heading Anuitate annuity A anula to cancel Anulare : - cancellation - a unei intr`ri cancellation of an entry. A ap`ra interesele to protect the interests Ap`rare contra infla\iei hedge against inflation Aplicare retroactiv` - retroactive appliance Aport : - (ul) ac\ionarului shareholder contribution - de capital contributed capital - [n natur` - issue otherwise than cash - par\ial de activ contribution of capital. A aproba bugetul to pass the budget Aprobare : approval / authorization - a bilan\ului anual
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Dic\ionar Financiar-Contabil Rom@n-Englez

- pentru cheltuieli curente advance for running expenses Avantaje : - advantages - accesorii(sociale) fringe benefits - fiscale pentru investi\ii investment incentives. Aviz : - advice / note. - de confirmare reconciliation statement / bank reconciliation. - de credit credit advice. - de debit debit advice. Avizat advised. Avu\ie na\ional` - national wealth

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- de lichidare liquidation balance sheet / balance sheet for liquidation purposes. - previzional estimed balance sheet. - tip normal balance sheet. Bilet la ordin promissory note. Birou contabil accounting office Blocaj financiar illiquidity. Bon : - voucher - de folosin\` - dividend right certificate - de lucru labour time record - de tezaur treasury bill / treasury bond. Bonifica\ie bonus / premium. Bonitate : credit standing - financiar` - credit rating / creditworthiness Borderou de plat` - remittance slip / rem. voucher. Brevet patent Broker broker Brut gross. Buget : - budget - de exploatare operating budget. - financiar financial budget - fix fixed budget - flexibil flexible budget - func\ional functional budget - de investi\ii capital budget - de imobiliz`ri capital expediture budget - de lichidit`\i cash budget / cash flow forecast - de trezorerie - cash budget / cash flow forecast - de materiale materials budget - de produc\ie production budget - de v@nz`ri sales budget. - de venituri ]i cheltuieli incomes & expeditures budget Bun de [nchiriat lease hold. Bunuri : goods - de capital capital goods / investment goods - de consum consumer goods - corporale ]i necorporale tangible & intagible property. Bursa de valori Stock Exchange.

Balan\` - balance - de verificare trial balance - financiar` financial balance Banc` : - bank - comercial` - commercial bank - de depuneri deposit bank - (institu\ie) banking institution - de investi\ii investment bank. Bancher - banker Bancrut` : - bancruptcy - simpl` - simple bancruptcy - frauduloas` - embezzed bancruptcy Bani : - money - (numerar) - cash - de cont account money. ...[n baza faptelor stabilite... based on the facts established. Baz` de aprovizionare basis of assessment Beneficiar : - beneficiary - (ul) leasingului - lessee A beneficia de to profit by Beneficiu : -earnings / profit / income - acumulat (nedistribuit) retained profit / retained earning / earned surplus. - alternativ alternative payee. - brut ([nainte de impozitare) pretax profit. - contabil book profit. - exerci\iului profit for the period. - impozabil taxable income / assessable profit. - infla\ionist profit arising from inflation. - neimpozabil tax-exempt profit. - net net profit. - net per ac\iune net income per share - net total profit for the period. - per ac\iune earnings per share. - pl`\ii payee. - realizat realised profit. Bilan\ : - balance sheet / statement of financial position. - anual annual balance sheet. - consolidat group balance sheet / consolidated balance sheet. - de deschidere opening balance sheet. - de [nchidere closing balance sheet. - integrat - group balance sheet / consolidated balance sheet - de [nfiin\are establishment balance sheet. - intermediar interim statement.
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- de exploatare / de rulaj floating capital / working capital / circulating capital/ current assets. - fictiv fictitious capital - ini\ial initial capital - investit invested capital - [mprumutat loan capital - neproductiv unproductible capital / asset net in use - nev`rsat unpaid capital. - personal proprietors capital - permanent long-term capital - primar primary capital

Cadre de conducere executives / executive staff [n cadrul... - ...subject to... Caiet de sarcini articles & conditions Calcul : - calculation - de determinare a necesarului calculation to determin requirements - gre]it - miscalculation - (ul) pre\ului de cost cost price calculation - al rentabilit`\ii calculation of net retur n - tip al costurilor uniform costing - (ul) valorilor finale calculation of final value - de verificare check up calculation Calcula\ia : calculation - costurilor - costing Calculator contabil(la soc. de asigurare) actuary Calitate men\ionat` - stated quality Cambie : draft (USA) / bill of exchange (GB) - (ne)andorsat` - (non-)endorsed bill - [n alb blank bill - de cau\iune security bill - domiciliat` - domiciled bill - f`r` acoperire uncovered bill - la ordinul...- bill to the order of... - la purt`tor bill payable to bearer - la un anumit termen de la vedere usance bill / ten or bill. - nepl`tit` la scaden\` - bill unpaid at maturity - pentru [ncasare bill for collection - protestat` - protested bill - scadent` - bill that falls due - simpl` / curat` - clean bill of exchange. - tras` -drawn bill - la vedere demand bill / demand draft / sight bill Cap.24, alin.4 Sec.24 para 4 Capital : - capital - [n ac\iuni share capital / capital stock - de amortizare sinking fund - angajat / fix / imobilizat / investit fixed capital - autorizat registered capital / authorized capital - circulant working capital / floating capital - declarat stated capital - dirijat controlled capital - disponibil free capital
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- propriu equity ownership / stockholders equity/ shareholders equity / owners equity / own capital - de risc risk capital / venture capital. - social share capital / equity capital - statutar statutory capital - subscris subscribed capital - subscris ]i (ne)v`rsat subscribed and (un)paid capital - utilizat employed capital / owned capital. - variabil variable capital - v`rsat paid-in capital / paid-up capital. Capitalizare : - capitalisation - bursier` - market capitalisation - a rezervelor capitalisation of reserves. Carnet note-book - de cecuri check book / cheque book Carte de credit credit card Cartea mare ledger Casare discard Cas` : - house - de compensa\ie clearing house - de confirmare confirming house - de economii - saving bank Cash-flow actualizat present-day cash flow Casier cashier Casierie pay office Categorie de ac\iuni class of shares Categorie / clas` de conturi class of account Cau\iune collateral / security / surety bond. Caz de for\` major` - force majeure

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- de dividende dividend right certificate - de [nregistrare a unei firme certificate of incorporation - de origine Certificate of Origin - de participare la profit profit-sharing certificate Cesionar asignee Cesiune : - assignment - [n alb assignment in blank - general` / global` - blanket assignment - de imobiliz`ri disposal of assets - [nchis` / nedeclarat` - closed assignment Cheltuieli : - expenses / expenditures - accesorii de achizi\ie expenses of aquisition - de asigurare insurance charges - bugetare budgetary expenditure - de administra\ie administrative expenses - anticipate ([nregistrate [n avans) prepaid expenses / deferred expenditures - de capital capital expenditures - de c`l`torie(deplasare) travelling expenses - de cercetare-dezvoltare R&D expenditures - de constituire / [nfiin\are formation expenses / start-up expenses / preliminary expenses / preoperating expenses. - curente current expenditures - de desc`rc`re unloading charges - de desfacere selling expenses - directe direct expenses - de expediere(expedi\ie) forwarding charges - de exploatare operating expenses - exceptionale extraordinary expenditures - financiare financial expenses / financial charges - fixe overheads / fixed charges - generale overhead charges - globale overall expenses - cu impozitul pe profit income tax expenses - indirecte indirect expenses - indirecte de produc\ie factory overheads - de [nc`rcare loading charges

Cazurile care exonereaz` de r`spundere the cases relieving from liability


C@]tig : gain / profit - de capital capital gain - net din dobinzi net interest income - nominal money income / nominal income - sau pierder pe termen scurt short term gain or loss Cec : - check / cheque - anulat cancelled check - [n alb blank check - andosat endorsed check - barat crossed check - certificat certified check - coresponden\` - correspondence check - la ordin order check - nu la ordin check not to order - la purt`tor bearer check - pl`tibil [n cont account only check / collection only check Cedent assigner Centru : - center - de cost cost center - de profit profit center - de responsabilitate responsability center Cenzor auditor / chartered accountant

Cercetare-dezvoltare research & development (R&D) Cercul - de cump`r`tori circle of customers - (uri) financiare financial circles Cerere : - plea / motion / petition/ demand/ request - de arbitraj demand for arbitration / request for arbitration - de scutire de impozit claim of equitable relief la cererea cump`r`torului at the buyers request Cerin\e / solicit`ri [n vederea autoriz`rii approval requirements Certificat : - certificate - de depunere deposit certificate - de depozit(warrant) warehouse warrant
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Colaborare co-operation. Comand` : - order - de desc`rcare landing order - de livrare delivery order - permanent` - standing order A da / a plasa o comand` - to place an order [n cazul anul`rii comenzii should the order be cancelled v` rug`m s` acorda\i cea mai mare aten\ie comenzii pls give this order your best attention Comanditar silent partner / limited partner / dormant partner / sleeping partner / inactive partner Comanditat general partner Comerciant : trader - individual sole trader

- de [ntre\inere ]i repara\ii repaired and maintenance expenses - legate de acordarea creditului expenses for granting of credit - de montaj rigging up expenses - pentru investi\ii capital expenditures / investment expenditures. - de produc\ie factory expenses - de publicitate promotional expenses / advertising expenses / advertising outlays - punere [n func\iune running-in expenses - de regie administration expenses - pentru repara\ii repair charges - secundare subsidiary expenses - suplimentare aditional charges - cu transportul (de bunuri, persoane) transportation cost / cost of carriage Chirie rent Chiria] tenant / lessee Chitan\` - vaucher / receipt Ciclu de exploatare operating cycle Cifr` : - figure - de afaceri sales / tur nover Ciocnirea intereselor clash of interests Circula\ia m`rfurilor movement of goods Circula\ie b`neasc` - currency circulation Circula\ie de tranzit transit traffic Clas` de servicii class of services Clasificare : - classification - a cheltuielilor dup` tip expense classification by type. - a conturilor account classification Clauz` : - clause - de non-concuren\` - competition clause - nu la ordin NOT TO ORDER clause Client client / customer. CNP- personal ID, personal numerical code Coeficient : - ratio - de cheltuieli generale costing supplement - de [ndatorare debt ratio - de lichiditate liquidity ratio - multiplicator al capitaliz`rii ac\iunii price-earning ratio (P/E Ratio)
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Comisie commission / committee - bugetar` - budget committee - de anchet` - committee inquiry - de arbitraj arbitration commission - de conciliere conciliation committee - economic` - economic commission - de evaluare valuation committee - financiar` - financial commission - guvernamental` - gover nmental commission - interdepartamental` interdepartamental commission - de litigii litigation committee - permanent` - standing committee - provizorie acting committee - de recep\ie acceptance committee - de revizie / verificare audit commission - special` - special committee Comision : - commission - bancar bank charges/ bank commission - de schimb exchange commission Comitet committee - consultativ advisory committee - de direc\ie executive committee - de conciliere conciliation committee Comitetul Interna\ional pentru standardizarea contabilit`\ii International Accounting Standard Committee (IASC). Compara\ia bilan\ului balance sheet comparison A compensa to compensate - cheltuielile to offset expenses - daunele to make up damages

Dic\ionar Financiar-Contabil Rom@n-Englez

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Constituirea unei societ`\i constitution of a company / founding a company. Consum : consumption - de materiale material consumption. A consuma to consume Consumabile consumables / consumable goods. Consumator consumer. Cont : - account - activ active account / asset account. - analitic analytical account - de a]teptare suspanse account - bancar bank account - al bilan\ului de [nchidere balance sheet account - de cecuri check account - colectiv / de control / general control account - curent current account - pentru consolidare consolidation account - corespondent offset account - curent al asociatului partners current account / partners drawing account - de depozit drawing account - detaliat detailed account - de exploatare general` - trading account - financiar financial account - de gestiune management account - de gestiune a trezoreriei cash management account. - interimar interim account - de pasive liability account - de produc\ie production account - de profit ]i pierderi income statement / profit and loss account (US) / profit and loss statement (UK). - reflectat cost control account - defecte to find faults

Compensare roll-out Compensa\ie : - compensation / clearing/ offseting / roll-out. - echitabil` - reasonable compensation. Competent specialized Competen\` : - competence. - de semn`tur` comun` - joint signing power A completa to complete / to fill up (pt.formulare) Compromis compromise A ajunge la un compromis to come to an arrangement A comunica to communicate A comunica (o dat`) to advise Concesie - concession Concesiune franchise Concluzie - conclusion Concordat composition Concurent competitor Concuren\` - competition Condi\ii terms / conditions. - convenabile advantageous terms - oneroase burdensome conditions Conducere management Conducerea managing board / managing directors A confirma to confirm Confor m(cu...) in accordance (with...)

conform instruc\iunilor instructions as directed [n conformitate cu in compliance with Confirmare : - confirmation - a soldurilor canfirmation of balances - de sold bancar bank certificate / bank confirmation Conglomerat conglomerate Conosament bill of lading Consecin\` - consequence Consider@nd assuming / Consigna\ie consignment Consilier councillor / adviser Consiliu de Administra\ie Board of Directors / Manag ing Board Consolidare : consolidation - pe paliere multi-stage consolidation / multi-tier consolidation Consor\iu consortium / sindicate A constata to establish / to find
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- de regularizare adjustment account - de regularizare activ-pasiv asset-liability adjustment account. - de salarii salary account - sintetic syntetical account - de venituri income account [n contul... - for the account of...

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- (ul) costurilor cost control - contabil formal audit of clerical accuracy / arithmetic and procedural check - financiar inland revenue inspection - (ul) gestiunii management control - inopinat unexpected inspection - (ul) intermediar al conturilor interim audit - (ul) inventarului physical check - (ul) raportului de verificare report referencing / audit report review. - (ul) stocurilor inventory control / stock control. - tranzac\iilor transaction audit. A fi sub control to be under control A controla o marf` - to check up a commodity Controlor extern external auditor Cooperativ` de credit credit union A corespunde cu to tally with Coresponden\a conturilor accounts correspondence. Corespunz`tor - suitable Corpora\ie corporation Contract : contract / agreement - (ul) nu mai este condi\ionat de... the agreement become unconditional to... - de constituire founding treaties - colectiv de munc` - collective labour agreement / collective bargaining agreement - de [mprumut loan agreement - de [nchiriere lease agreement - de loca\iune company lease agreement - de munc` - contract of employment - de prestare de servicii service contract - de transfer de ac\iuni share transfer agreement Acest contract se supune dreptului rom@n This agreement shall be governed by and costrued in accordance with Romanian Law. Con\inutul transportului content of consignment Convenabil - convenient Conven\ie pentru evitarea dublei impuneri

A deschide un cont to open an account pe cont propriu to ones own expense Contabil : accountant / book-keper - de gestiune cost accountant / management accountant. Contabilitate : - book-keeping / accountancy (birou) / accounting (activitate) - analitic` de exploatare cost accounting - autonom` - self balancing accounting - confiden\ial` - confidential accounting - a costurilor curente current cost accounting - [n dubl` partid` - double-entry bookkeeping. - financiar` - financial accounting - informatizat` - computerised bookkeeping - integrat` - integrated accounting - pe foi volante loose-leaf accounting - la pre\ul de revenire constant cost(value) accounting. - plurimonetar` - multiple currency accounting - a salariilor patroll record / wagesalaries record - a valorii actualizate price level accounting Contact contact / touch A fi [n contact cu...- to be in touch with... A intra [n contact cu...- to come into contact with... Contare allocation Contingent - quota Contrafacere counterfeiting A contramanda to cancel Contrapresta\ie - consideration Contrapreten\ie counter-claim Contrapropunere counter-proposal Contrapartid` - countertrade ...% din contravaloare - ...% of the consideration Contravaloare counter-value A contraveni instruc\iunilor to act contrary to instructions Contraven\ie contravention A-]i aduce contribu\ia to make ones contribution Contribu\ie - contribution - a ac\ionarului shareholder contribution Control : control / audit / inspection - anual annual audit - (ul) bilan\ului balance sheet audit - bugetar budgetary control
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- (ul) produc\iei stocate product cost - (ul) produc\iei v@ndute cost of goods sold - (uri) regresive regresive costs - de revenire bugetar` - budgeted cost - de ruptur` de stoc shortage cost - de subactivitate (]omaj) cost of idle capacity / cost of idleness / unabsorbed overhead - (uri) semivariabile semi-variable costs - standard standard cost - (uri) suplimentare supplementary costs / extra costs. - (uri) supraevaluate inflated costs. - (uri) de transformare conversion costs. - unitar unit cost - (uri) variabile variable costs. A costa to cost - ieftin to be cheap - scump to be dear Co] valutar basket of currency Cot` - quota. - de amortizare redemption quota - de impozitare rate of taxation - oficial` - official quotation - de profit share of profit Cotare - quoting Cotat la burs` - publicly quoted/ publicly listed Cota\ie : quotation - la burs` - official listing Cotor(de chitan\`) stub / counterfoil. Crean\` : - debt / claim / accounts receivable / receivables - (e) clien\i receivables / trade accounts receivable - exigibil` - debt due - incert` - doubtful account - irecuperabil` - bad debt - (e) str`ine foreign assets Credit : credit / loan - bancar bank credit - comercial trade credit. - consumator consumer credit

double taxation convention A convoca (o comisie) to convene (a commission) Copie copy Corectare - correction Cost : - cost - de achizi\ie aquisition cost - de achizi\ie (la anume dat`) historical cost - de capital capital cost - complet absorbtion cost - al capitalului [mprumutat lend capital cost - de comercializare marketing cost - direct direct cost - direct al muncii direct labour cost - direct al materialelor direct material cost - de distribu\ie distribution cost - estimat estimated cost - de exploatare operating expenses / running expenses / business expenditure - fix fixed cost - (uri) indirecte de munc` - indirect labour cost - (uri) indirecte de materiale indirect material cost - (uri) indirecte de produc\ie production overheads / manufacturing overheads - de livrare delivery cost - marginal marginal cost / incremental cost - marginal descresc`tor decreasing marginal cost - (ul) materiilor prime consumate cost of materials consumed - mediu average cost - mediu variabil average variable cost - mediu ponderat weighted average cost. - (uri) neincorporabile exceptional nonrecurring costs. - normal de produc\ie normal production cost. - de oportunitate oportunity cost - (uri) periodice recurrent costs / recurring costs - de produc\ie manufacturing cost/ production cost - de produc\ie plus marj` - cost plus
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- de exploatare working capital credit / working assets - garantat secured credit / guaranted credit - imobiliar construction credit

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A avea pu\ini cump`r`tori to have few customers CUI Sole Registration Code Cuno]tin\` - aquaitance A aduce la cuno]tin\` to bring to somebodys notice Cupon coupon Curat la bord (naval) clean on board

- de investi\ii capital investment loan - ipotecar loan on mortage - nerambursabil nonreimbursable credit - de sudur` - bridging finance / bridging loan. - pe termen scurt short-term loan - pentru [nl`turarea greut`\ilor temporare credit granted to remove temporary difficulties - [n tran]e installment credit A credita to credit Creditare crediting - a taxelor vamale crediting of customs duties Creditor lender / creditor. Cre]tere : - increase / growth - de capital capital increase - progresiv` - increment - a valorii appreciation Cresc`tor([n cre]tere) increasing / growing Criteriu criterion Criz` - crisis - de durat` - lasting crisis - financiar` - financial crisis A determina o criz` - to bring about a crisis A ie]i din criz` - to come out of a crisis A trece printr-o criz` - to go through a crisis Cronic - chronic A cump`ra : to buy - cu am`nuntul to buy retail - avantajos to buy cheap - de prob` - to buy retail - [n rate to buy on the instalment / to buy on the hire-purchase system - cu ridicata to buy wholesale Cump`rare : - purchase - a bunurilor imobiliare purchase of real estate - a bunurilor mobiliare purchase of personal estate. - [n comision buying on commission - pe credit credit purchase / term purchase - a intreprinderii de c`tre personal management buy out (MBO). - la termen buying for future delivery Cump`r`tor buyer / assignee / customer. - care pl`te]te [n numerar buyer who pays cash A avea un cerc (num`r mare) de cump`r`tori to have a large number of customers
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Curs(valutar, al ac\iunii) : rate / course. - al ac\iunilor price of shares - al bursei exchange price - (ul) cel mai sc`zut lowest price - al evenimentelor course of events - favorabil favourable rate - for\at forced exchange - al h@rtiilor de valoare course of paper securities - de inventar inventory rate - liber free rein - mediu average price - de revenire al produselor revenue course of the products - de schimb rate of exchange - de schimb (la data tranzac\iei) historical rate of exchange. - de schimb la bursa neagr` - blackmarket rate - stabilit firm price - unic only course - al valutei rate of exchange of the currency - variabil fluctuation of exchange - (ul) zilei current market value / price of the day cursul se men\ine constant prices are fir m A calcula dup` curs to calculate at the rate of exchange A c@]tiga (pierde) dup` curs to win (lose) in the rate of exchange la cel mai ridicat curs at the highest rate of exchange pierderi la curs losses from the difference in the rate of exchange sc`dere treptat` a cursului gradual decline pn the rate of exchange. schimbarea cursului change in the rate of exchange Umflarea cursului undue rise in the rate of exchange

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A umfla [n mod artificial cursul to rise price artificially. urcarea cursului rise [n the rate of exchange A da curs unei chestiuni to let a matter take its course Curte de Apel Apellate Court Curte de Conturi Audit Office Curtier broker Curtaj brokerage Cu majoritate simpl` - by simple majority Cum este men\ionat mai jos as set forth below Custodie lay-away. Cuv@nt word - de deschidere opening speech - de [nchidere closing speech - de onoare word of honour Cu alte cuvinte in other words A-]i c`lc` cuv@ntul to break ones promise A cere cuv@ntul to ask to speech A crede pe cuv@nt to take somebodys word for it A lua cuv@ntul to take the floor A-]i retrage cuv@ntul to take back ones promise Cuv@ntare speech A \ine o cuv@ntare to deliver a speech

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A duce la dec`dere to lead to decay Se afl` [n stare de dec`dere to be on the down grade Decalaj economic - difference Decizie : decision / resolution / sentence / ruling Nu exist` nici o decizie a unei instan\e ]i nici un comentariu [n literatura de specialitate precum c`...- There is no court ruling which and no legal scholar who clais that...

Dac` este cazul if necessary / if need be / if appropiate Data date - declar`rii declaration date - [nc`rc`rii loading date - [nregistr`rii date of record. - limit` - deadline - scaden\ei maturity date De la data de after date Dare de seam` : - statement - contabil` - accounting statement / report accounts - comparativ` - comparative statement Datorie : financial debt / liability - (ii) [n afara exploat`rii accounts payable non trade - b`neasc` - money debt - (ii) fa\` de furnizori account payable - (ii) fa\` de ter\i exter nal liabilities - fiscal` - tax liability - ipotecar` - mortage debt - litigioas` - litigious debt - (ii) periodice pe termen scurt accruals - (ii) pe termen lung long-term debt / funded debt - (ii) pe termen scurt current liabilities / short-term liabilities. - (ii) din exploatare(c`tre clien\i) trade account payable - de rang posterior (subordonat`) subordinated liability. - de stat public debt Daun` - loss - material` - damage [n dauna intereselor... contrary to the interests of... Daune-interese - damages De bun` voie on a voluntary basis De jure de iure De principiu as a matter of a general principle Debit debt A debita to debit - un cont to debit an account Debitare - debiting Debitor : debtor / borrower - (i) solidari joint & several debtors. Deblocare clearing - a fondurilor to lease of founds Dec`dere economic` - economic decline
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A declara [n loc de jur`m@nt to declare on lieu of an oath. Declara\ie : testimony / declaration - de aderare ]i de subscriere de ac\iuni declaration of accession and subscription of shares - de dividende declaration of dividends / dividend announcement. - de export (import) export (import) specification - fiscal` - tax return - guvernamental` - gover namental statement - de impozit return of income Decont detalied account - de burs` - securities trading statement Decontare settlement - pe credit s. on credit - f`r` numerar settlement without cash - interbancar` - s. of accounts between banks - pe baza soldurilor s. of accounts on the basis of balance - prin virament s. by transfer Deducere : deduction - de impozit - allowance - retroactiv` a unui deficit tax loss carry-back - din v@nz`ri sales deduction Dedus deducted Defalcare defalcation Defect defect Deficit deficit - bancar bank deficit - bugetar budgetary deficit

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Desp`gubire compensation / indemnity/ damages - de asigurare insurance indemnity - pentru avarie average payment - pentru daune indemnity for losses - [n numerar pecuniary compensation - suplimentar` - additional damages A primi o desp`gubire to receive damages Destinatar consignee A deteriora to damage Deteriorare - deterioration De\in`tor al obliga\iunii bondholder A devaloriza to devalue Devalorizare devoluation Dever sales Devize : - currency - convertibile convertible currency Deviz (calcul) estimate - estimativ rough estimate - de cheltuieli estimate of costs A dezinvesti to dezinvest Dezinvestire dezinvestment Dezvoltare development Diferen\` : - difference / variance / discrepance - de curs difference in the rate of exchange - (ne)favorabil` - (un)favorable variance - de inventar inventory difference / stock difference - de randament labour time variance - de reevaluare revaluation reserve or surplus - de valoare [ntre intr`rile ]i ie]irile din stoc stoc price discrepances. Diluare dilution ...din care rezult` fie...fie...- ...implies whether...or... Director : - director - adjunct deputy director - executiv executive director - financiar financial director - general general director Disciplin` - discipline - de credite credits discipline - financiar` financial discipline Discu\ie discussion A supune discu\iilor to submit for discussion problema s-a discutat the matter has been discussed. Disponibil available

Deficitar defective / adverse Defini\ie definition Degrevare abatement Delapidare embezzlement Delapidator - embezzler Delegare delegation Delegat delegate Delega\ie (act sau misiune) delegation A delibera to deliberate Delict offence - civil civil offence - comercial commercial offence - penal penal offence A delimita atribu\iile to define the attributions Denumire : - designation / name - a m`rfii denomination of goods - a societ`\ii company name Departament productiv production department A dep`]i (un credit) to exceed (a credit) Dep`]ire a posibilit`\ilor de cump`rare exceeding of buying potentialities Dependen\` financiar` - financial dependency am f`cut tot ceea ce depinde de noi we have done our best Deplasare travelling

A deposeda to dispossess Depozit (cl`dire) warehouse - e(conturi) creditoare deposits - (sum`) rambursat returnable deposit Depozitare - warehousing Depreciere : depreciation - accelerat` - accelerated depreciation A depune to deposit - bani la banc` - to deposit money at a bank - o cerere to file a motion / to file an application - [n cont to place to account Depunere deposit - cu c@]tiguri d. with prizes. A derula un contract to execute a contract Descoperit overdraft (pt.conturi) A desemna to appoint A desface to undo - contractul to set aside the contract Desfiin\are abolition A desp`gubi to indemnify
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- financial statement adjusted for consolidation purposes. - contra acceptare documents against acceptance - contra plat` - documents against payment - de [nc`rcare loading documents - justificative vouchers - de transport shipping documents. Domeniu ambit A apar\ine unui domeniu al... to fall within ambit of Donator - donor Dorin\` - wish / desire A corespunde dorin\ei to meet the wish A-]i exprima dorin\a to express a desire [n conformitate cu dorin\a Dvs according to your wish A satisface dorin\a clientului to comply with the clients wish Dosar file A ata]a la dosar to file Dovad` - evidence / proof - material` - palpable proof - de net`g`duit undeniable proof - a pagubei evidence of damages A aduce dovezi to produce proofs A dovedi to prove Drept : - right / law / privelege - de achizi\ie de ac\iuni de c`tre salaria\i stock option plan - administrativ Administrative Law - de autor copyright. - bancar banking privilege - cambial Bill of exchange Law - civil Civil Law - comercial Trade Law - de confiscare right to seizure - de a face comer\ - right of carry on trade - de control right of inspection - financiar Financial Law - de folosin\` - right to use - de gaj - lien - interna\ional International Law - de [nchiriere lease right - de op\iune right to option - penal Criminal Law - de patent right under the patent - de preemp\iune preemtive right

Disponibilit`\i : - available funds / funds available for payment. - la banc` - available funds in bank - [n numerar cash in hand - [n valut` - available funds in currency Dispozi\ie order - de decontare f`r` numerar order to settle by transfer - de [ncasare order to collect - de plat` - payment order A avea la dispozi\ie to have available A pune la dispozi\ie to put at (your) disposal sunt la dispozi\ia Dvs I am at your service Dispozi\ii provisions A dispune to dispose - de bani to have money at ones disposal Distribuitor distributor / dealer Distribu\ie ocult` - hidden distribution Diur n` - dally allowance Dividend : - dividend - acumulativ accumulative dividend - acumulat accumulated dividend - cumulativ cumulative dividend / cumulative preferred dividend - interimar(provizoriu) interim dividend - [n numerar cash dividend - prescris prescribed dividend - prev`zut forecast dividend - statutar statutory dividend Divizare spin-off / split-off / split-up Dizolvare dissolution Dob@nd` : - interest - acumulat` - accrued interest - bancar` - bank interest - brut` - gross interest - compus` - compound interest - debitoare interest paid - [n perioada de construc\ie interest in construction period - simpl` - ordinary interest / simple interest - negativ` - interest charge / negative interest. Documente documents - contabile anuale annual accounts - contabile anuale consolidate consolidated accounts / consolidated financial statements - contabile de sintez` - financial statement - contabile de sintez` ajustate pentru consolidare
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- de proprietate asupra m`rcii [nregistrate trademark right - de participare al ter\ilor participation right of the third parties. - preferen\ial preferential right - de proprietate intelectual` intellectual property right - de r`scump`rare right of redemption - de reziliere a contractului right to cancel of contract - de semn`tur` - right to sign - secundar derivative (secondary) legislation - de semn`tur` - authority to sign - al statului de a emite moned` state privilege to issue banknotes A avea dreptul la desp`gubiri to be entitled to damages A avea dreptul de a [ncasa to have the right to levy A-]i exercita dreptul to exercise its right A se folosi de dreptul de a ... to avail oneself of right to... A leza dreptul cuiva to eneroach upon somebodys right A recunoa]te drepturile cuiva to admit somebodys right Dreptate justice A avea dreptate to be right A da dreptate to admit somebody to be at the right Dubl` impunere(impozitare) double taxation Duplicat (copie) duplicate Durat` : - time / term - economic` de utilizare economic working life - estimativ` de via\` - estimed useful life - tehnic` de utilizare technical working life - de via\` - service life / estimed life / life time. Dup` [ndeplinirea tuturor condi\iilor rezolutorii After fulfillment of all precedent (above mentioned) conditions.
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18 Efectuare effectuation / carrying Eficien\` / eficient - efficiency - a costului cost efficiency A egala to equal Egalitate equality - deplin` - full equality A elabora to work out Elasticitate : - elasticity - a impozitului tax elasticity - a cererii ]i ofertei elasticity of supply and demand Elementar elementary Eliberarea unei facturi issue of an invoice A eluda to evade Eludare - evasion A emite to issue - o p`rere to express an opinion - o factur` - to issue an invoice Emisiune : - issue / issuance - de ac\iuni stock issue / issuance of share - de obliga\iuni bond issue / public bond - contra numerar issue against specie / issue for cash. - de ac\iuni gratuite scrip issue Energie power Enorm enormous Enumera to enumerate Enumerare enumeration Enun\ - enunciation A enun\a to state Epuizare : - depletion - a stocurilor stock outage Eroare : - error Erorile ]i omisiunile sunt exceptate errors and omissions are excepted(E&OE) A estima to estimate Estimativ estimative A e]alona to spread out E]alonare spreading out Etalon : yardstick / standard - cantitativ quantitative standard Etap` - stage A etatiza to nationalize Etatizare - nationalization A evalua to state / to valuate / to apprize

Ecart : - variance - al costurilor pe centre cost center variance - al costului direct direct cost variance Echilibrare balancing - a bugetului balancing of the budget Echilibru equilibrium / balance - al balan\ei de pl`\i equilibrium of the balance of the payment. - bugetar budgetary equilibrium - al circula\iei b`ne]ti balance of currency circulation - (in)stabil (un)stable equilibrium A men\ine echilibrul to mentain the balance A-]i pierde echilibrul to lose ones balance A restabili echilibrul to restore the balance Echitabil equitable Echipament : - equipment - de birou office equipment Economie economy Economii rezultate din volumul produc\iei economies of scale A economisi to save - bani to save up money Economisire - saving Economist economist A edifica to enlighten Edificator - edifying Efecte - de comer\ - commercial papers - (bancare) scontate bills discounted - garantate guaranted securities - de pl`tit notes payable - de primit (de [ncasat) netes receivable - de p@rghie leverage Efectiv effective A efectua to effect / to carry out / to make - controlul to carry out(to effecte) the control - pl`\i to make payments - o expertiz` - to effect a survey
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19 - o ne[n\elegere to avoid a misunderstanding Evitare : - avoidance - a dublei impuneri interna\ionale international double tax avoidance. A evolua to evolve Evoluare evolution Evolutiv evolutive Exact accurate A exagera to exaggerate A examina to examine Excedent surplus / excess - bugetar budgetary surplus Excedentar in excess Exces de capital overcapitalisation Executare silit` - execution debt enforcement Exerci\iu financiar accounting period A excepta to except Excep\ie exemption Exces excess Excesiv excessive A exclude to exclude Excludere exclusion A executa to carry out Executant executant Executare carrying out - a comenzii carrying out of order - a contractului fulfilment of contract - for\at` (juridic) enforcement Executiv executive Execu\ie-manual` - hand-made Exemplar copy - gratuit free copy In dou` exemplare in duplicate A exemplifica to exemply Exemplificare exemplification Exemplu example De exemplu for example A da ca exemplu to quote as a case of point A exercita to exercise - un drept to exercise a right - o func\ie to act in a certain capacity - influen\` - to exerct influence Exerci\iu exercise - financiar financial year

Evaluare : - valuation / assesment / appraisal / appraisment - a activelor valuation of assets. - pe baza veniturilor earnings basis appraisal - a bazei de impozitare - estimed assessment - gre]it` - misappraisment - a riscurilor de credit credit status investigation - \in@nd cont de gradul de uzur` app. taking wear and tear into account - sub valuare appraisment below value Evaluat (la) appraised (at) Evaziv - evasive Evaziune : - evasion - fiscal` - tax evasion - valutar` - currency evasion. Eveniment : - event - posterior [nchiderii bilan\ului post balance sheet event / subsequent event. Eventual possible Eventualitate possibility Evident obvious Eviden\`(a actelor) record - b`neasc` (valoric`) cash statement - a coresponden\ei correspondence files - a economiei na\ionale survey of the national econimy - a execut`rii bugetului statement of the fulfilment of budget - a impozitelor taxation record A pune [n eviden\` - to show off A scoate [n eviden\` - to point to / to evidence A \ine eviden\a... - to keep a record of... A \ine [n eviden\` - to keep on the files A eviden\ia to evidence / to distinguish A evita to avoid
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20 Extras excerpt - de bilan\ - summarized balance sheet

[n exerci\iul func\iunii in the exercise of ones duty Exigent exacting Exigen\` - exactingness / exigency Exigibil due Existent existing A exonera to exonerate - de r`spundere to relieve from liability cazurile care exonereaz` de r`spundere the cases relieving from liability Exonerare exoneration Exorbitant - exorbitant A expedia to dispatch / to forward - avizul to send the advice - comanda to ship the order - m`rfuri to forward goods - o scrisoare to send off a letter / to post a letter - prin po]t` - to send by post Expediere dispatch Expeditor shipper / sender - al scrisorii sender of letter - al m`rfii consigner / shipper / forwarder Expert expert withess Expert contabil auditor / certified public accountant. Expertiz` - survey - contabil` - audit Expirare expiry Expirat - expired Explica\ie narrative Exploatare exploitation - comun` - joint exploitation - a c`ilor ferate working of the railway dare [n exploatare putting into operation mijloace de exploatare means of exploitation mod de exploatare manner of exploitation reguli de exploatare rules of exploitation A fi [n exploatare to be in operation A extinde to extend Extindere extension Extrabugetar outside of budget Extraordinar extraordinary
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- de cont bank statement / statement of account. - din registrul companiilor registry exerpt A exclude to bar. ECU unitate monetar` european`, scriptic` p@n` [n 2001 inclusiv.. EURO unitate monetar` european` (cash), [ncep@nd cu 2002.
.

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- dat` - undated - mijloace without means - numerar cashless / by transfer. - semn`tur` - signature missing - valoare valueless / worthless Fel kind / manner - al m`rfii kind of goods - al transportului manner of transportation A feri to protect Ferm firm Ofert` ferm` - firm offer FIBOR Frankfurt Interbank Offered Rate. Fictiv fictitious A figura to appear - [n registre to appear in the books Fil` - sheet of paper Filial` : - subsidiary company / branch office - bancar` - branch banking - [n str`in`tate subsidiary fron abroad. Fin fine Final final Financiar financial activitate financiar` financial activity ajutor financiar financial assistance an financiar financiar year balan\` financiar` financial balance cercuri financiare financial circles criz` financiar` financial crisis disciplin` financiar` financial discipline [mprumut financiar financial loan m`suri financiare financial measures obliga\ie financiar` financial liability opera\ii financiare financial operations plan financiar financial plan politic` financiar` financial policy situa\ie financiar` financial position A finan\a to finance Finan\e finance Finan\are : - financing - bugetar` - budgetary financing - continu` - steady financing - prin fonduri proprii proprietorial financing - sub form` de credit financing in the form of credit - a stocurilor inventory financing. Finan\at financed Finit - finished Firm` : - company - asociat` - associated company

A face - cassa to cash up - o factur` - tomake out an invoice facilitate de cass` overdraft facilities Factor factor Factur` : - invoice / bill - de achizi\ie purchase invoice - consular` - consular invoice - dataliat` - itemized invoice - original` - original invoice - proforma proforma invoice. - specific` - itemized invoice conform facturii al`turate as per enclosed invoice la prezentarea facturii on tendering the invoice A legaliza o factur` - to legalize an invoice A prezenta o factur` - to hand an invoice Factorizare : factoring - de datorii debt factoring. Facultate University Facultativ - optional Falit bankrupt Faliment bankruptcy. - fraudulos fraudulent bankruptcy A da faliment to go bankrupt A declara faliment to file ones petition of bankrupt Falit - bankrupt Fals forgery - [n acte publice forgery in public documents A face un fals to commit forgery A falsifica to forge Falsificare forging Falsificat forged Falsificator forger Produs falsificat adulterated product Favoare favour [n favoarea noastr` in our favour sold [n favoarea Dvs sold in your favour A cere cuiva o favoare to ask a favour of someone Favorabil favourable A profita de o ocazie favorabil` to make use of a favourable occasion A favoriza - to favour - comer\ul to promote trade Favorizare favouring F`r` - without - angajament din partea noastr` without any liability on our part
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- resurse financiare to use financial resources - resursele materiale to use material resources - rezervele inter ne to use the internal reserves - pe scar` larg` - to use on a large scale - toate mijloacele to use every possible means [n folosul nostru in our benefit A da [n folosin\` - to make available Fond : fund / stock - de acumulare accumulation fund - de amortizare sinking fund - de asigurare insurance fund - (uri) b`ne]ti monetary funds - blocat blocked fund - (uri) circulante circulating funds - comun de plasament investment fund - de devize stock of foreign currency - directorial management fund - (uri) fixe fixed funds - (uri) fixe de cass` - imprest system - de investi\ii investment fund - de m`rfuri stock of goods - mutual unit trust / mutual fund - de participare participation fund - de pensii Pension Fund - propriu equity funds / own fund / capital resources / proprietorship. - de rulment current assets/ working capital / circulating capital / fluating capital - net de rulment net current assets. - de salarii wages fund - statutar statutory fund - (uri) ale ter\ilor deposits and borrowed funds. Fondator founder For body / authority foruri superioare a higher authority A forma to form - o comisie to make up a committee - personal to train personnel Formal formal Form` - form - b`neasc` - form of money - de conducere form of management - de economie type of economy - de proprietate type of property / type of ownership - de salarizare manner of remuneration

- complet afiliat` - wholly-owned subsidiary - particular` - private company - personal` - one-man business. Fisc board of inland revenue. Fiscal fiscal / revenue Fi]` - card - de container bin / card docket - de control control card - de eviden\` - register card - de expedi\ie forwarding card - de lucru work order - de material materials card - tehnic` - technical card Fi]ier card-index A fixa to fix - condi\ii to stipulate the terms - data - to fix the date - pre\ul to fix the price - termenul to appoint the time(term) Fixarea pre\ului func\ie de costul marginal marginal cost pricing A fluctua to fluctuate Fluctua\ie range / fluctuation - a cursului fluctuation of the rate of exchange - (ii) ale conjuncturii cyclical fluctuations - (ii ) monetare fluctuations of currency - a pre\ului fluctuation of the price - (ii) sezoniere seasonal fluctuation dup` fluctua\ii repetate after repeated fluctuations Flux : - flow - brut de numerar gross cash flow. - negativ de numerar negative cash flow - net net cash flow - net de capital net capital flow. Fil` (formular) de declara\ie privind veniturile income tax form Foaie sheet - de drum free pass - de expedi\ie waybill - de [nso\ire accompanying document - volant` - leaflet Folio folio Folos / folosin\` - use A folosi to use - capitalul to use the capital - creditele investite to use invested credits - mijloacele b`ne]ti to use the funds - [n mod eficient to use efficiently
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pe garan\ia noastr` on our responsability f`r` garan\ie without guarantee A acorda o garan\ie to give a guarantee A lua asupra sa garan\ia to assume responsability (A fi) gata to be ready - de expediere ready for dispatch - de [nc`rcare ready for shipment - de recep\ionare to be taken delivery of... - pentru prob` - ready to be tested Gestiune : management - a creditelor credit management - financiar` - business finance / financial administration / financial management. - fiscal` - tax planning - frauduloas` - embezzlement administration - gre]it` - mismanagement - a lichidit`\ilor cash management - de patrimoniu patrimony administration. Gestionar administrator Ghi]eu - wicket - unic de colectare a taxelor all-in-one desk collection A pl`ti la ghi]eu to pay over the counter Gir endorsement - [n alb blank endorsement - par\ial partial endorsement - total endorsement in full A gira to endorse - o cambie - to endorse a bill Girant endorser Girat - endorsed Grad : - degree - de solvabilitate credit rating / credit worthiness - de uzur` fizic` estimat estimed degree of physical wear & tear. Gre]al` - mistake - de calcul miscalculation - de fond fundamental mistake din gre]al` by mistake A comite o gre]al` - to make a mistake A rectifica o gre]al` - to correct a mistake A gre]i calculul to miscalculate Greutate : - weight - brut` - gross weight - net` - net weight Gril` salarial` - incremental scale Grup : - group

[n form` corespunz`toare in suitable manner [n form` legal` in legal form [n form` scris` in writing Formula de compromis formula for compromise Formular : for m - de vot prin procur` - proxi form. Frac\iune de ac\iune share bonus Frac\ionarea ac\iunilor split up / stock split Franco free Fraud` : - fraud / embezzlement. - fiscal` - tax avoidance Func\ionar clerk Func\iune function A intra [n func\ie to be commissioned A pune [n func\ie to put into operation Func\iune function

In exerci\iul func\iunii in the exercise of ones duty

Funda\ie foundation Furnituri supplies Furnizori : - suppliers - de date data providers. A fuziona to amalgamate Fuziune : - amalgamation / merger - de conglomerat conglomerate merger - care trebuie notificat` merger requiring a post-merger notification. . Gaj pledge A garanta to warant / to grant Garantat secured / guaranted Garan\ie : security / guarantee / bond - de asigurare underwriting guarantee - a asiguratorului underwriters guarantee - bancar` - bank guarantee - bancar` de participare la licita\ie bid bond - bancar` de bun` execu\ie performance bond - bancar` de plat` a avansului advance payment guarantee - b`neasc` - security - a calit`\ii guarantee of quality - de fidelitate fidelity guarantee. - de solvabilitate guarantee of solvency
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- pe transport tax on transport. - pe venit (de pl`tit) income tax (payable) - pe venituri din valorile imobiliare tax on distributions. - pe venituri din comer\ ]i industrie tax on incomes derived from trade and manufacture. Impozite, taxe ]i v`rs`minte asimilate tax expenses Impozitare : - assessment / taxation. - direct` - direct taxation. - progresiv` - progressive taxation / graduated taxation. scutit de impozit tax free Impunere taxation / assessment A imputa to charge Imputa\ie charge Inacceptabil - unacceptable Inactiv idle Incapacitate de munc` - inability to work / disability / work incapacity. Incasso ([ncasare) : - collection. - documentar documentary collection - simplu clean collection A include [n...- to include in... Inclusiv inclusive. Indemniza\ie allowance / daily allowance (DSA) Indescifrabil illegible Index - index Indice : index / indicator - de pre\uri price index. Indicator : - indicator - de lichiditate liquidity indicator. - de profitabilitate profitability indicator Indisponibil unavailable Indivizibil - indivisible Industria de servicii tertiary industry / service industry. Ineficace ineffective Ineficacitate - ineffectivness Inefectiv null and void. Inegal unequal Inegalitate inequality Inevitabil inevitable Inexact inaccurate Inexactitate inaccuracy Inexistent non existent Inexplicabil unaccountable A infirma to invalidate Infirmare -invalidation Infla\ie : - inflation

- de firme group of companies / consortium - fiscal tax group. . H@rtie : - paper - timbrat` - stamped paper Holding holding / parent company Hot`r@re : award / resolution - a asocia\ilor shareholders resolution. . Ie]iri : - output - de trezorerie - outlay - din casierie cash payment / disboursement Imobilizare / imobiliz`ri : fixed assets / immobilization - amortizabile depreciable assets - (ne)corporale (in)tangible assets - [n curs fixed assets under construction. - financiare investment assets. - fizice plant & equipment - a mijloacelor locking up of funds Import import. Impozit : - tax. - anticipat (la surs`) withholding tax - pe capital tax on capital / wealth tax - pe cifra de afaceri tur nover tax - cedular cedullar tax - direct direct tax - pe circula\ia m`rfurilor sales tax - pe cifra de afaceri turnover tax - contigentat divided tax - (in)direct (in) direct tax - fix fixed tax - funciar real estate tax / property tax/ land tax - indirect indirect tax - [n natur` - tax in kind - local rates - pe opera\ii comerciale tax on commercial transaction. - pe profit corporate income tax / corporation tax. - pe profit acumulat accumulated profit tax - progresiv graduated tax - pe spectacole entertainment tax - la surs` - pay as you ear n / paye tax deduction at source - pe teren land tax.
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A ap`ra interesele to protect the interests Intermediar jobber A interpreta to interpret - gre]it to misinterpret A intra to enter - [n leg`tur` - to get in touch - [n obliga\iile cuiva to devolve on somebody - [n vigoare to come into force / to enter into effect / to become effective Intransigent - intransigent Intrare : - input / entry - [n casierie cash collection / cash input - pe debit debt entry - [n vigoare enforcement Intreprindere cu activitate normal` going concer n. Intreprindere personal` sole (single) proprietorship. Introducere la burs` - go public A introduce pe pia\` - to launch on the market Inventar : - inventory - material physical inventory - permanent continuous inventory / perpetual inventory. - al stocurilor stock taking. (A face) inventarul to take stock of... Investiga\ie investigation Investi\ie : - investment / incestment good. - activ` - active investment - brut` - gross investment - de capital capital investment - [n capital fix fixed investment - (ii) interconectate ([ncruci]ate) interlocking investments - [n mijloace fixe real investment - net` - net investment. Investitor institu\ional institutional buyer / institutional investor. Involuntar - involuntary Ipotec` - mortage. Ipotecare hypotecation Irealizabil unattainable Ireconciliabil - irreconciliable Irecuperabil uncollectible. Iremediabil irreparable Irepro]abil irreproachable

- progresiv` - creeping inflation. Infla\ionist inflationary Influent influently A influen\a to influence - calitatea to affect quality - pre\ul to affect the price - pia\a to influence market Informa\ii obligatorii disclosure requirements Injust unjust Inopinat unexpected Inoportun - unopportune Insolvabil insolvent Insolvabilitate - insolvency Inspectare - inspection - a registrelor examination of the book Instabil unsteady Instabilitate instability - a pre\urilor fluctuation of price Instala\ii installations / plants / facilities Instan\` de judecat` competent` court of competent jurisdiction Institut financiar financial institution Institu\ie bancar` (de credit) credit institution Instructaj briefing Instruc\iuni instructions - de [nc`rcare loading instructions conform instruc\iunilor instructions as directed A contraveni instruc\iunilor to act contrary to instructions Insucces - failure Insuficien\a capitalului undercapitalization Integrare : - integration - direct` - single-tier consolidation / one-stage consolidation - global` - full consolidation Inten\ie intend Interdic\ie prohibition Interes interest - comun common interest - legitim legitimate interest - reciproc mutual interest ciocnirea intereselor clash of interests [n dauna intereselor... contrary to the interests of... [n propriul lor interes in their own interest interesele noastre coincid our interests coincide
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bond loan / debenture loan.. - pe baz` de cambie loan on bill of exchange - pe termen lung/scurt long/short term loan - prin emisiune de obliga\iuni debenture loan - pentru acoperirea cheltuielilor de produc\ie loan to cover working expenses - re[nnoit renewed loan - restant unredeemed loan A [mprumuta to borrow - de la cineva to borrow from... - pe cineva to lend to... acordarea unui [mprumut granting of a loan amortizarea unui [mprumut redemption of a loan lansarea unui [mprumut floating of a loan A face un [mprumut to contract a loan A subscrie la un [mprumut to subscribe to a loan {mprumutat (persoan`) borrower / debtor f`r` termen termless loan financiar financial loan for\at forced loan garantat secured loan intern inter nal loan interstatal interstate loan [n natur` - loan in kind obligatoriu (prin emiterea de ac\iuni)

Irevocabil irrevocable A irosi to waste - fondurile to squander the funds A isc`li to sign Isc`lire signing Isc`lit - signed Isc`litur` - signature A (se) ivi to appear Ivire appearance - a unei dificult`\i cropping up of a difficulty - a unui caz de For\` Major` occurance of Force Majeure .

A [mbina to combine Imbun`t`\ire improvement A [mpiedeca to prevent (from...) {mprejurare circumstance - a cauzei the circumstance of case - favorabil` - favourable opportunity - independent` de voin\a noastr` circumstance beyond our control ca urmare a unor [mprejur`ri neprev`zute on account of unexpected circumstances c@nd [mprejur`rile cer aceasta as occasion requires concurs de [mprejur`ri concourse of circumstances dup` [mprejur`ri as the case may require [n aceste [mprejur`ri in this instance [n func\ie de [mprejur`ri depending on circumstances [n [mprejur`rile actuale under the present circumstances [n [mprejur`rile date in the given circumstances
{mprumut : borrowing / loan - bancar bank loan - b`nesc cash loan - brut gross borrowing - cu dob@nd` de... - ...% loan - f`r` dob@nd` - loan without interest
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A [mpuernici to empower - un delegat to depute a mandatory - un reprezentant to depute a representative {mputernicit authorized agent / empowered {mputernicire - power - de a lua [mprumuturi borrowing powers - nelimitat` - unlimited powers sunt [mputernicit de societatea noastr` de a [ncheia ]i semna Contractul I am authorized by our company to conclude and to sign the Contract. A [nainta to advance - o cerere to file an application - un document to submit a document - o reclama\ie to lodge a claim

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A [ncheia un (contract, acord) - to conclude a... A [nchide to close - contul to close the account {nchidere closing ora de [nchidere closing time A [nchiria to rent / to let - cuiva o cl`dire to let a building to someone - de la cineva o cl`dire to rent a b. from someone {ncredere - confidence A [ndeplini to carry out - condi\iile prev`zute to observe the condition stated - Contractul to carry out the Contract - norma to fulfill the norm - obliga\iile contractuale to fulfill ones obligations under the Contract A fi [n [nt@rziere to be in default [n m`sura [n care dispozi\ii obligatorii ale acestui Contract nu prev`d altfel... Unless mandatory provisions of this Contract provide otherwise [n mod echitabil - resonably [n natur` - in kind [n numerar for cash [n orice caz- in any case [n orice eventualitate in any event [n sarcina Dvs in your charge [n special especially / in particular / including without limitation. [n stoc on hand {nainte de achizi\ie pre-acquisition [\i datorez iou {nceputul anului comercial commencement of the business year {ncetare : - dissolution - a pl`\ilor(juridic) suspension of payment - de comun acord termination by mutual agreement - a rela\iei de angajare dintr-un motiv importanttermination of employment for good reason [ncheiat [ntre...- concluded between.../ entered into by and between... {nchidere : - closing - a unui cont closing an account - a exerci\iului financiar

[n afara bursei over-the-counter [n baza... - by virtue of.../ based on... A [ncasa to collect / to encash - beneficii to collect profits - bonifica\ii to collect allowances - un cec to encah a cheque - cheltuieli de judecat` - to callect law costs - costul transportului to collect the cost of carriage - desp`gubiri to collect damages - impozite to collect taxes - suma cuvenit` - to collect the amount due - valoarea m`rfii to collect the cost of the goods {ncasare cash collection la [ncasare for collection sub rezerva [ncas`rii subject to collection {ncasat collected de [ncasat to be collected A [nc`lca to infrige - angajamentul to break a commitment - clauzele contractuale to infrige the clauses of Contract - un Contract to infrige a Contract - conven\ia to violate the convention - drepturile to encroach upon someones rights - interesele to go against someones interests - legea to violate the law - obliga\iile contractuale to fail to meet ones obligations under the Contract - un tratat to violate a treaty {nc`lcare infrigement {nc`rcare loading [n cele ce urmeaz` - herein below A [ncepe to begin - derularea Contractului to begin carrying out the Contract - executarea Comenzii to begin filling the Order [ncep@nd de la data de... as from... A [nceta to cease - executarea Contractului to suspend execution of the Contract. - activitatea to cease the activity

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- forme de plat` - to draw up the pay roll - un proces-verbal to draw up a report ( minute) {ntrebuin\are use mod de [ntrebuin\are direction for use A avea o larg` [ntrebuin\are to be widely used A nu mai avea [ntrebuin\are to be out of use {ntreprindere : company / concer n / corporation - mic` - small business. - public` - public corporation A [ntrerupe to interrupt - comunica\iile to suspend the communications - curentul to cut off the current - tratativele to break off the negociation {ntrerupere interruption f`r` [ntrerupere without interruption {ntre\inere maintenance. - curent` - routine maintenance Serviciul de {ntre\inere Maintenance Department [ntr-un sens mai larg in the broader sense. A [n\elege to understand A se [n\elege cu... to come to an understanding with... pre\ul se [n\elege FOBx the price is understood FOBx

year end closing(closure) A [nchiria to rent {nchiriere : - lend - de mijloace fixe rental of fixed assets. {ncorporare de rezerve reserves incorporation {ndatorare indebtedness - total` - liabilities to outsiders A [ndeplini un (o)...- to fulfill a... {ndeplinire performance A [nfiin\a to substantiate {nfiin\area societ`\ii incorporation

A [nregistra to register - un act to enter a document - intr`ri / ie]iri de fonduri to enter cash receipts / payments - o opera\ie comercial` to enter a trade transaction {nregistrare : - registration(de acte) / incorporation (de bunuri) - contabil` - accounting entry - repetat` - double-posting / duplicating entry. - de regularizare adjusting entry / adjustment {nscris writ A [nsuma to total A-]i [nsu]i to appropiate - bunuri materiale to appropiate property A [n]ela to decieve A [n]tiin\a to let (someone) know - clientul despre ... to advise the customer that... {n]tiin\are information - de anulare a creditului notice of cancellation of credit - de deschidere a creditului advice of opening of credit {nt@lnire : - meeting - preliminar` (preg`titoare) preliminary meeting {nt@mpl`tor accidental A [nt@rzia to be late - efectuarea pl`\ii to delay payment A [ntocmi to make up / to draw up - un cont to make up an account - un contract to draw up a contract / to conclude a contract - o factur` - to make out an invoice
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{n\elegere understanding - deplin` - full harmony - reciproc` - mutual agreement {nviorare rally.

A judeca to judge - un litigiu to judge a dispute judec@nd dup`... judging by... Judecat` - judgement Judec`tor judge
Juridic legal / juridical adresele juridice al firmelor legal domicile of companies asisten\` juridic` juridical assistance persoan` juridic` corporate body Jurisdic\ie jurisdic\ion

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Legisla\ia([n construc\ii ex.) (building) law. Legitima\ie identity card (ID) Leasing financiar finance leasing. A leza to injury Libera circula\ie a bunurilor free movement of goods Libertatea serviciilor freedom to provide services. Libert`\i fundamentale fundamental freedoms. Licen\` - license Liceu High School. A lichida to liquidate - o datorie to discharge a debt - un cont to settle an account Lichidare : - liquidation / winding-up. - for\at` (impus`) compulsory liquidation / compulsory windingup. - judiciar` - juridical liquidation - voluntar` - voluntary liquidation / voluntary winding-up. Lichidator liquidator (court-appointed). Lichiditate : - liquidity / cash / liquid funds. - [n active (patrimonial`) available assets / liquid assets Licita\ie : - auction / bidding / tender. - [nchis` - closed auction - valutar` - currency auction. speze de licita\ie auction charges A scoate la licita\ie to put up to auction A vinde ;a licita\ie to sell by auction Limitat limited

A fi supus jurisdic\iei... to be under the jurisdiction of... Jurisconsult legal expert / legal adviser Jurist lawyer / legist Jur nal jour nal A intra sub jurisdic\ia to fall within the ambit of.. A da [n judecat` - to sue Judec`torie court Jur`m@nt - oath A justifica to justify - cheltuielile to account for the expenses (expenditures) - fondurile primite to account for the funds received Justificare justification Justificativ justificatory .

Lacun` - gap
la termen on schedule la valoarea par at par la vedere on demand / on sight A lansa to launch - un [mprumut to float a loan A l`muri o ne[n\elegere to clear up a misunderstanding Leaf` - wages A lua leafa to draw wages A legaliza o factur` - to legalize an invoice Legalizare autentication Legalizat - legalized Lege : Law - relevant` - applicable law - retroactiv` - ex post facti law - a randamentului descresc`tor law of diminishing retur ns. - a societ`\ilor comerciale companies act. a avea putere de lege to have the power of law [n conformitate cu legea in compliance with law a abroga o lege to abrogate a law a respecta o lege to observe a law Legisla\ie legislation - fiscal` - fiscal legislation Legisla\ia (UE) (EC) law Legisla\ia [n vigoare applicable law / gover ning law

Limit` - limit - minim` - bottom limit - de participare holding limit. Linie : - line - de credit credit line - tarifar` - tariff line. Lipsa mijloacelor lack of means Livrare delivery / shipment / dispatching Lucru manual hand-work Lucr`tor manual manual labourer . mai ales ...- above all mai ales, dar f`r` a se limita la... -

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method of net presentation - de consolidare consolidation method - costurilor complete process costing - costurilor directe direct costing - costurilor pe comenzi order costs method

Including without limitation to... mai pu\in less / minus. Magazin : store - cu adaos comercial minim discount store A majora to increase - pre\urile to increase the prices - salariile to raise the wages Majorare - increase Mandat ([mputernicire) proxy / mandate. - bugetar budget mandate - po]tal post office order Manoper` - labor / labour. Manifest manifesto A manifesta to evince - interes pentru... to interest in... - ne[ncredere to show distrast A manipula bani to handle money Manoper` - work Manufactur` - manufactory Marj` : - margin - brut` (comercial`) gross margin - net` - net margin - de profit profit margin - a profitului brut gross profit margin. - de siguran\` - safety margin. Majoritate simpl` - simple majority Marc` comercial` - trademark. Masa profitului profit mass Mas` credal` - creditors mass. Ma]ini ]i utilaje machinery & equipment Matc` (de chitan\ier) stub / counterfoil. Materii prime raw materials M@n` de lucru : - calificat` - skilled labour - ieftin` - cheap labour. - ocazional` (temporar`) casual labour [n m`sura [n care dispozi\ii obligatorii ale acestui contract nu prev`d altfel... Unless mandatory provisions of this Contract provide otherwise. M`suri financiare financial measures Medie : - average - mobil` - moving average - ponderat` - weighted average - simpl` - simple average. Metoda : - method - bazat` pe estimarea activelor assets estimation method - bilan\ului actualizat current cost accounting - de calcul method of calculation. - compens`rii costurilor
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- costurilor diferen\iale diferential costing / incremental costing. - costurilor pe faze stage cost method - costurilor [n flux high tide costs method - costurilor de [nlocuire substitution costs method - costurilor normate rate-setting costs methode - costurilor standard standard costs system. - dividendelor dividend method. - fluxului de numerar capitalizat discounted cashflow method. - non-compens`rii method of gross presentation. - perioadei de recuperare a investi\iei payb ack method -regresiv` de amortizare reducing balance method/ reducing installment system/ declining balance depreciation. -scalar` (hamburghez`)- daily interest calculation Men\inerea artificial` a cursului la un nivel ridicat artificial maintenance of the rate of exchange. Mic]orare - decrease Mijloace : - means - alocate appropriations - b`ne]ti pecuniary means - bugetare budgetary means - circulante net working capital / net current assets . - de decontare means of settlement - de exploatare means of exploitation - extrabugetare extra-budgetary means

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Navlu : - freight - pl`tit freight paid - pl`tit [n avans advance freight /prepaid freight Neafectat de drepturi de...- free of...right. Neamortizabil irredeemable Neb`gare de seam` - oversight Necesit`\i de numerar cash requirement Necorespunz`tor inadequate Necunoa]tere ignorance Nedecis irresolute Nedeclarat undeclared Nedeterminat undetermined Nedorit - undesired Ne-executare non-performance Neexecutat non-executed Ne-executat unfilled Nefavorabil unfavourable Nefolosit unused Nefolositor unless Nefondat unfounded Nefrancat unstamped Nefolosit - unus A nega to deny Negarantat unsecured Neglijen\` - negligence din neglijen\` through negligence Negociabil marketable / negociable Negociabilitate negociability Ne[nt@rziat without delay r`spuns ne[nt@rziat prompt reply Ne[ntrebuin\at unused de ne[ntrebuin\at unserviceable Ne[n\elegere misunderstanding ne[n\elegere regretabil` unfortunate misunderstanding A l`muri o ne[n\elegere to clear up a misunderstanding A evita o ne[n\elegere to avoid a misunderstanding Nejustificat unjustified Nelegal illegal procedeu nelegal illegal procedure Nelichidat unsettled Nelimitat unlimited Neobi]nuit unusual Nepotrivire discrepancy Nepotrivit unfit / innoportune Neprev`zut unforseen - [n... not provided in... Nerealizabil unattainable Neregul` - irregularity Nerentabil unprofitable Nerespectare non-observance / noncompliance

- financiare financial means - fixe fixed assets / capital assets. - [nchiriate leased fixed assets. - de plat` - means of payment. - proprii own means - suplimentare additional means f`r` mijloace without means imobilizarea mijloacelor locking up of funds lipsa mijloacelor lack of means A mijloci to mediate Minus valoarea de cesiune less on disposal Mod - manner. - de aplicare way of applying - de calculare way of calculation - de exploatare manner of exploitation - de [ntrebuin\are direction for use Modificare : - amendment - prin alterare (]tergere) amendment by alteration - a valorii contabile charges in book value. Moned` : - currency/ money - convertibil` - convertible currency - liber convertibil` - free currency. - na\ional` - local currency. - scriptic` - deposit money - str`in` - foreign currency Monitorul Oficial Official Gazette Moratoriu moratorium. Munc` - work - [n acord piece work - auxiliar` - auxiliary work - [n comun joint work - (ne)calificat` - (un)skilled labour - colectiv` - team work - la domiciliu work at home - fizic` - physical work - grea hard work - intelectual` - brain work - intensiv` - intense work - manual` - manual labour - de noapte night work - cu ora work by the hour - [n mai multe schimburi work in several shifts - suplimentar` - extra work

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a se obliga prin... - to bind oneself under... a se obliga s`... to undertake to... Obligatoriu mandatory / compulsory / binding (upon) Obliga\ie - (de a face, pl`ti, etc.) liability - financiar` financial liability - legat` de capital capital commitment f`r` obliga\ii without engagement A avea obliga\ie fa\` de cineva to be under obligation to A impune o obliga\ie cuiva to make it binding upon... A-]i [ndeplini obliga\iile to fulfill ones obligations A se sustrage unei obliga\ii to evade an obligation A trece la [ndeplinirea unei obliga\ii to begin to fulfill ones obligation acestea intr` [n obliga\ia (cuiva)... this is the...(somebodys) responsability ne lu`m obliga\ia s`... we undertake to... ...se oblig` s`... - ...undertakes to ... Obliga\iune : bond / debanture - convertibil` - convertible bond - garantat` - guaranteed bond - participativ` - participating bond - de rang posterior junior bond. - r`scump`rat` - redeemed bond / redeemed debenture. A ob\ine to obtain - avantaje to derive advantages Ocupare deplin` - full employment Ofert` : - offer / bid / tender - public` de cump`rare take over bid (TOB) / tender offer. - ferm` - firm offer Ofertant offeror Oficiu (birou) - office - de plat` - disbursing agent / paying agent. din oficiu automatically A omite to omit Omologare homologation / approval Oneros onerous condi\ii oneroase burdensome conditions A onora to honour - o trat` - to honour a bill Onorariu fee / honorarium Opera\iune : - transaction / procedure. - [n activ lending business - de asigurare - insurance - bancar` - banking operation

- a obliga\iilor non-fulfilment of obligations Nerezolvat outstanding / not settled / unsolved Neschimbat unchanged Nesigur uncertain A nesocoti to disregard Nesolu\ionat pending Nestabil unsteady Neuniform non uniform Neuniformitate lack of uniformity Neutilizat idle Nev@ndut - unsold Nev`muit not yet cleared Nevoit s`... obliged to... Nomenclatur` - nomenclature / denomination Nominal nominal A norma to set the rate A normaliza to bring back to normal Normare rate setting Norm` - rate / rate of work - de amortizare redemption rate - de baz` - basic rate - de cheltuieli rate of expenses Not` : - note - de creditare credit note - de debitare debit note Notificare : - notice - c`tre autorit`\i notice to the authorities - de impunere notice of assessment Num`r de ordine running number Nume - name - comercial business name [n numele... on behalf of ... Numerar : cash - [n cass` - cash in hand A numi pe cineva to appoint someone Numire - appointment - de arbitri appointment of arbitrators [n nume ]i pe cont propriu in his own name and for his own account Num`r number - de exemplare number of copies Numitor (matem.) - denominator . A obiecta to object Obiectul de activitate object (of a company) Obiec\ii objections A ridica o obiec\ie to rise an objection Obiect de eviden\` - evidence object A obliga to oblige
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certificat de origine Certificat of Origin Ordonator de credite credit release authority Ore suplimentare overtime / overhours. A oscila to oscillate Oscila\ii fluctuations - ale conjuncturii economic fluctuations - ale cursului ac\iunilor fluctuations in the price of shares.

- de comision commission deal - de decontare prin virament settlement by transfer - de compensa\ie compensation transaction - [n devize str`ine foreign currency transaction - (i) excep\ionale extraordinary transactions / extraordinary items. - financiar` - financial transaction - de incasso - collection - (ii) financiare financial operations - de plat` - payment - de sf@r]it de an financiar closing procedures / year end procedures. - de transfer - transfer Oponent opponent Oportun opportune la momentul oportun at the right moment Op\ional optional Ordin order - de desc`rcare landing order - global collective order - de livrare delivery order - permanent standing order - de plat` - payment order din ordinul ]i [n contul Dvs on your behalf and for your account la ordinul... to the order of... p@n` la noi ordine until further notice A pl`ti la ordinul... to pay to the order to... A transmite un ordin to transmit an order Ordine (a lucrurilor) order - de zi - agenda [n aceast` ordine de idei in this respect [n ordinea stabilit` in the appointed order num`r de ordine running number Ordonan\` de materiale materials requisition Organizarea intreprinderii pe centre de responsabilitate responsability accounting. Origine origin
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Pachet / colet parcel - de ac\iuni block of shares - de bani wad of banknotes Pagub` - loss - datorit` avariei to due to damage - datorit` ne[ndeplinirii... owing to nonfulfilment of... - [n bani cash loss - [nt@mpl`toare casual loss A aduce pagube to cause prejudice A cauza pagube to cause a loss A fi responsabil de pagube to be responsible for the loss A suferi pagube to incur losses constatarea pagubei ascertainment of the damages dovada pagubei evidence of damages paguba se ridic` la suma de... the damage amounts to...
Paradis fiscal tax haven Paragraf paragraph Paritate parity - de schimb exchange parity Parol` - password Parte : part / party - advers` - opposing party - la beneficii share in profits - civil` - plaintiff - debitoare debit party - exigibil` [n mai pu\in de un an a [mprumutului

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- de gra\ie grace period / defermet of amortisation - preaviz period of notification - de prob` - trial period Perisabil - perishable Permis : - permit / authorization / pass - de reziden\` - residance permit Persoan` : - person / body - juridic` - legal body / legal entity / legal person / corporate body Personal calificat skilled labour. Peste over - norm` - over and above the rate - valoarea par above par Pia\` : - market - extern` - foreign market - extrabursier` - Over-the-Counter Market - intern` - home market - mondial` - world market - la vedere spot market - valutar` - monetary market A introduce pe pia\` - to launch on the market Pierdere : - loss - (i) acumulate accumulated(retained0 losses - agregat` - cumulated loss - brut` - gross loss - contabil` - book loss - de capital capital loss - (i) datorate debitorilor losses on receivables - (i) din exploatare operating loss - net` total` - loss for the period - a profitului loss of profit Pierderi ]i profituri din exerci\iul anterior prior year items A plafona to limit - pre\urile to freeze prices Plan : - plan - ata]at la prezentul plan attached hereto - de conturi chart of accounts

pe termen lung maturing portion of long-term debt - social` (sum`) share / share of a cooperative. Partener : partner / associate - activ active partner A participa to participate - la beneficii to share in the profits Participant - participant Participare : participation - la beneficii participation right - la capital holding / stake / participating - [n comandit` - silent partnership / limited partners capital contribution - financiar` - financial participation - la o societate S.A. interest in a joint stock company. - la profit profit sharing. - la venit equity in income Participa\ie [n cadrul grupului intra-group holding Participa\ie majoritar` - majority shareholding Particular - private Partid` dubl` - double entry Pasiv : - total liabilities and net worth / pasive - net exigibil net current liabilities - permanent average level of indebtedness Pasive : - liabilities - curente current liabilities - fa\` de ter\i external liabilities - tranzitorii acrued liabilities Patron boss Patrimoniu worth / equity P@n` [n prezent hithereto P@n` la up to / till / within P@r@t accused P@rghie financiar` - financial leverage P`r\i sociale ale ter\ilor third-party shares Penalitate / penalizare penalty Perchizi\ie search Performan\e economice economic performances Perioad` de garan\ie liability period / warranty period / commitment period. Permis de munc` - work permit Perioad` : - period - de arhivare preservation period(for
book or records)

- contabil general system of accounts / codification of accounts. - de consolidare consolidation programm. - de investi\ii capital budget. - financiar financial plan A [ntocmi un plan to work out a plan Planificare planning

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A solicita am@narea pl`\ii to request the postponement of payment. A relua pl`\ile to resume payments

- de perspectiv` - long-range planning A plasa to place - capital to invest capital Plasament vesting Plat` : - payment - [n acord payment by results - prin acreditiv payment by letter of credit(L/C) - am@nat` ( la termen) deferred payment - anticipat` - advance payment - [n avans prepaid - prin banc` - payment through a bank - pe bucat` - piece-work payment - [n compensare payment in compensation - contra documente cash against documents - e]alonat` - spread out payment - [n numerar cash payment - par\ial` - part payment - prin poli\` - payment by draft - contra ramburs cash in delivery (C.O.D) - [n rate payment by instalments - scadent` - payment due - suplimentar` - additional payment - prin transfer payment by transfer - la vedere payment at sight aviz de plat` advice of payment balan\` de plat` balance of payments condi\ii de plat` terms of payment contra plat` against payment f`r` plat` without payment interzicerea pl`\ii stopping of payments [ncetarea pl`\ilor suspension of payments [nt@rzierea pl`\ilor delay [n payments loc de plat` place of payment mijloace de plat` means of payment modalit`\i de plat` mode of payment refuz de plat` refusal of payment scutire de plat` exemption from payment soma\ie de plat` writ of execution termen de plat` time of payment ziua pl`\ii day of payment A am@na pl`\ile to postpone the payments A efectua plata to effect payment A oferi [nlesniri la plat` - to offer easy terms A prelungi termenul de plat` to extend the time of payment A refuza plata to refuse payment
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A pl`ti to pay - anticipat to prepay - [n contul cuiva to pay into somebodys account - cu un cec to pay by cheque - la ghi]eu to pay over the counter - o poli\` - to meet a bill of exchange Pl`tibil - payable pl`tit integral fully paid Pl`titor de impozite accountable person / taxable person. Pl`\i f`cute [n avans payment on account in advance Pl`\i [n avans c`tre fur nizori advance payment to suppliers. Pl`\i primite [n avans advance payments received payments received on account Plic - envelope. - cu o fereastr` - window envelope [n plic separat under separate cover [n plic sigilat in a sealed envelope Plusvaloare : - increase in value / appreciation / profit / surplus value - de cesiune gain of disposal - de consolidare surplu from consolidation - la v@nzare profit on realisation. Politic` : - policy - financiar` accounting policy Poli\` - promissory note / bill of exchange - de asigurare insurance policy - la ordin bill of exchange to order - la purt`tor bill of exchange to bearer Pondere weight Pontaj time keeping Portofoliu de comenzi / contracte contract portofolio / backlog Posesie possession Posesor - owner Post de activ (pasiv) asset (pasive) item A postdata to postdate Post-restant poste restante

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- de baz` - basic price - per bucat` - price per piece - de burs` - exchange price - de catalog list price / catalogue price - de concuren\` - competitive price - comparabil comparable price - de conjunctur` - market price - contractual contract price - convenit agreed price - convenabil resonable price - de cost cost price / costs - curent current price - derizoriu ridiculously low price - de desfacere/ de v@nzare selling price - de dumping dumping price - din factur` - invoice price - en gros wholesale price - enorm exorbitant price - de fabric` - manufacturer price / ExW price - facturat invoiced price - ferm firm price - fix fix price - impozabil taxable price inacceptabil unacceptable price inaccesibil prohibitive price invariabil invariable price de inventar stocktaking price intern complet de export (PICE) export all round price - intern complet de import (PICI) import all round price - de livrare delivery price - local local price - maxim maximum price - mediu average price - minim minimum price - moderat moderate price - net net price - nominal face value - oferit offered price - plafon ceiling price - de produc\ie production price - publicat published price - redus reduced price - de revenire complet absorbtion cost - de revenire la distribu\ie cost of sale - ridicat high price - cu ridicata wholesale price - total total price - unic one price -

Post-scriptum postscript Po]tal postal mandat po]tal money order tarif po]tal postage rates timbru po]tal postage stamp Po]t` - post cu prima po]t` by return of post data po]tei date as post mark A expedia prin po]t` - to send by post A pune la po]t` - to post Poten\ial neutilizat idle capacity Potrivit (contractului) under the (contract) Pozitiv positive r`spuns pozitiv affirmative answer Pozi\ie : - position - acoperit` - covered position - [n bilan\ - balance sheet item Prag de rentabilitate breakeven point Prealabil previous [n prealabil previously Preaviz notice A da un preaviz de 5 zile to give a 5 days notice Precau\ie - precaution cu precau\ie cautionsly A preciza to specify Prec`dere priority cu prec`dere primarily A prejudicia to be prejudicial to... Prelevare : - levy - personal` - private drawing. A prelua to take over Preluare a controlului taking-over Prelucrare / procesare processing A prelungi (un credit) to extend (a credit) Prescrip\ie / prescriere prescription of claims Prescurtare abbreviation Prestare de servicii rending of services / performance of services Pre]edinte president / chairman Preten\ie claim - b`neasc` - cash claim - juridic` - legal claim - litigioas` - disputed claim Preten\ii / reclama\ii claims A pretinde to claim Pre\ : - price - acceptabil acceptable price - de achizi\ie purchase price - actual ruling price - cu am`nuntul retail price - aproximativ approximate price - avantajos favourable price
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- de emisiune / de fuziune / de aport additional paid-in capital. - de emisiune a obliga\iunilor premium on bond - de export export subsidy - de fuzionare merging premium - privind rambursarea obliga\iunilor redemptio n premium primul intrat primul ie]it first in first out (FIFO) Principiu : - principle / concept - de anualitate anual basis / accrual concept. - (ii) contabile accounting principles / financial accounting standard. - (ii) contabile de baz` fundamental accounting concept - (ii) contabile general admise generally accepted accounting principles (GAAP) - al consecven\ei consistency concept. - al egalit`\ii principle of equality - al nediscrimin`rii nondiscrimination principle - al permanen\ei metodelor consistency concept . - al prezent`rii corecte principle of fair presentatio - al pruden\ei prudence concept / conservatism - al valorii minimale lower value method. Procedeu nelegal illegal procedure Procedur` de autorizare autorization procedure Proces Verbal de Preluare a produsului Taking-Over Receipt. Proces Verbal de Acceptare a produsului (ca urmare a inspec\iei de calitate a clientului) Declaration of Accomplishment. Procur` - proxy Procuror district prosecutor A produce un prejudiciu to cause a prejudice Produc\ie : production / manufacturing - [n curs de fabrica\ie goods in process

- uzinal ExW price - (ul) zilei current price calcularea pre\ului calculation of price cota\ia pre\urilor price quotation cre]terea pre\urilor the rice in price diferen\a de pre\ difference in price dirijarea pre\urilor price control indicele pre\urilor price index [nghe\area pre\urilor price freeze la jum`tate de pre\ at half price limita pre\ului price limit lista pre\urilor price list nivelul pre\urilor level of prices (cu) pre\ ridicat highly priced. pre\ul se [n\elege ExW the price is understood ExW pre\urile oscileaz` prices fluctuate pre\urile marcheaz` o stagnare the prices are stationary reducerea pre\urilor cut in prices ridicarea pre\urilor rise in prices sc`derea pre\urilor fall in prices stabilizarea pre\urilor fixing of prices ultimul pre\ the last price. A preciza pre\ul to specify the price A prevedea to forsee dup` cum s-a prev`zut as anticipated / as provided Prevederi - relevante relevant provision - bugetare budget estimation A preveni to warn Prevenire prevention m`suri de prevedere preventive measures Previziune : - forecast - reglementat` - regulated provisions - a fluxului de numerar cash budgeted / cash flow forecast. - de rentabilitate cost effectivness analysis / cost effectivness study. - pe termen lung long range forecast. A prezenta o factur` - to hand an invoice Prezent present [n prezent at present p@n` [n prezent up to now Prim` : - premium - de aport contribution premium - de asigurare insurance premium - legat` de capital paid-in surplus.
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- a muncii labor protection. Protest protest. A protesta o cambie to protest a bill Protocol de credit credit memorandum. Provizion : provision / allowance / reserve. - pentru depreciere (rata anual` a amortiz`rilor) - allowance for depreciation. - pentru deprecierea crean\elorclien\i allowance for bad debt / allowance for doubtfull accounts. - pentru deprecierea financiar` a titlurilor de participa\iune provision for possible loss in value of a long term securities. - pentru deprecierea m`rfurilor reserve for inventory losses. - pentru plata impozitului deferred taxation provision - pentru riscuri reserve for contingencies. - pentru riscuri ]i cheltuieli provision for charges and liabilities.. Provizioane insurance fund. Punctare control. Purt`tor bearer / holder(de\in`tot). Putere de cump`rare purchasing power A avea putere de lege to have the power of law . Rabat : - discount - de baz` - basic discount. - comercial trade discount - permis allowed discount - la pl`\ile [n numerar cash discount / settlement discount.. A rambursa to refund Rambursare : - repayment - a ac\iunilor redemption of stock - a creditului credit reimbursement - a taxelor de import drawback. Randament : - output(figurativ) / yield

goods in progress. - imobilizat` - immobilized production

- marf` - commodity production - net` - net production - stocat` / pe stoc stocked production. Produse : - products / goods. - derivate derivative products - finite finished products / finished goods - reziduale scarp and waste - falsificate adultererated products produ sau cump`r` - make or buy Productivitate : - productivity - marginal` - marginal productivity - a muncii labour productivity Profit : - profit - acumulat accumulated profit - brut gross profit - capitalizat capitalized profit - disponibil pentru distribuire profit available for distribution. - excep\ional windfall profit. - din exploatare operating profit - de fabrica\ie manufacturing profit - de monopol monopoly profit / super normal profit. - nedistribuit undistributed profit / retained profit - net net profit. - ]i pierdere profit and loss. A profita de o ocazie favorabil` to make use of a favourable occasion Profitabilitate profitability. Progresiv progressive. Proprietar : owner. - al unei instala\ii plant owner. - al unei m`rci trademark holder / trademark owner. Proprietate : ownership / property. - a comerciantului falit bankrupts asset / bankrupts estate.. - comun` - joint ownership. - imobiliar` - real property. Propuneri proposals. Protec\ionism protectionism. Protec\ie : protection - a denumirii protection of designation - a investitorilor protection of investors.
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immobilization financement rate - de finan\are a capitalurilor circulante circulant capital financement rate. - de impozitare tax rate - a infla\iei rate of inflation - ini\ial` - down payment - [ncruci]at` - cross rate - marginal` de substituire marginal rate of substitution. - marginal` de impozitare marginal rate of tax - a marjei brute gross margin rate - a marjei nete net margin rate - a profitului rate of profit - de rambursare coverage ratio - real` a rentabilit`\ii real rate of retur n. - a rentabilt`\ii financiare rate of retur n. - a rota\iei stocurilor rate of stock / inventory turnover. - de schimb rate of exchange - de solvabilitate solvency rate A ratifica un... to ratify a... R`spundere direct` - direct responsability R`spuns - reply - ne[nt@rziat prompt reply Real actual Recapitula\ie composite entry / summary posting. Reciclare recycling Reclamant plaintiff / party complainant. Reclama\ie contra impunerii appeal against assesment. Recomandat` registered mail (return receipt requested) Reconstituirea capitalului capital reconstruction A rectifica o gre]al` - to correct a mistake Recuperarea crean\elor prescrise bad debt recovered. Recurs / apel appeal A face recurs to appeal (on point of fact) A redacta un... to drow up a... Reducere(i) - reduction - a normei reduction of the rate - la v@nzare sales reduction Redeven\` - royalty

al ac\iunii dividend yield brut gross yield al capitalului profit-capital ratio al capitalului investit retur n of investment(ROI) - curent current yield - net net return - tehnic imput / output ratio - al v@nz`rilor net profit ratio. Raport (document) : report - anual annual report - al cenzorilor auditors report - consiliului de administra\ie report of directors - curs / beneficiu per ac\iune price / earning ratio (P/E RATIO) - de expertiz` - expertise report - de gestiune management report - de gestiune a grupului group annual report - de [ndatorare debt ratio - de lichiditate liquidity ratio - de lichiditate imediat` - quick asset ratio / acid test ratio. - de utilizare utilisation report Raport (matematic) ratio R`spundere : - responsability / liability - (ne)limitat` - (un)limited liability - material` - material liability - solidar` - joint and several liability A r`spunde afirmativ to answer in the affirmative A fi r`spunz`tor [mpreun` ]i... to be jointly and several liable and... Rat` : - rate / ratio - a amortiz`rii depreciation charge / depreciation expense / depreciation rate. - anual` a amortiz`rilor annual depreciation charge / annual rate of depreciation. - a autofinan\`rii self-financing ratio - a autonomiei financiare financial autonomy rate - de capitalizare capitalization rate - a crean\elor debtor ratio / sales ratio - a dob@nzii interest rate - financiar` - financial rate

- a finan\`rii imobiliz`rilor
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- allocation / apportionment - a costurilor cost allocation / cost apportionment - a cheltuielilor pe produse matching (concept) - a profitului / beneficiului distribution of profit. Report carried forward Reprezentant : - representative - [mputernicit authorized representative (including power of attorney to receive documents) - legal legal guardian Reprezentan\` - agency A respecta to observe - instruc\iunile to comply with instructions - o lege to observe a law - regimul de economii to observe the saving policy respectarea formei observance of form Respectiv respectively Restant outstanding Restan\` la plat` - outstanding balance / overdue Resurse : source / resource - avansate advanced resource - consumate consumed resources A re\ine (din ceva) to deduct / to retent. Re\inere : - withholding - a titlului de proprietate retur n of title Retinut deducted A retrage to retire Retragere : - withdrawal - de active retirement of fixed assets Retrospectiv retrospectively A revendica to claim / to file a claim / to asset a claim. Revizie contabil` - audit. Revocare (din func\ie) discharging (of director from his liability( Rezerv` / rezerve : reserve / provision - acumulate accumulated reserve - de asigurare proprie self-insurance reserve. - de capital capital reserves - pentru crean\e irecuperabile reserves for bad debts - declarate published reserves / disclosed reserves/

Reducere : - abatment / discount / reduction - a capitalului capital reduction - fiscal` - allowance / deduction - de impozit tax relief - pentru pierderi allowance for damage Reevaluare : - revaluation / write up - a mijloacelor fixe revaluation of fixed assets Registru : - book / register / record - al ac\iunilor share register - al ac\ionarilor share ledger - de cass` - cash book - contabil book of accounts - de imobiliz`ri capital expenditure book

- inventar annual accounts book - de [nregistrare a cambiilor bill book. - jur nal subsidiary book of accounts / book of first entry / book of original entry - de procese verbale minute book. Registrul Comer\ului Register of Companies. Reglement`ri de prezentare presentatio n regulations Regres regress Regrupare bulking Regularizare de sf@r]it de perioad` closing entry. Regulament : - code / regulations - (e ) comerciale trading rules Reguli - rules - contabile specifice accounting policies - de exploatare rules of exploitation Rela\ie de angajare employment Relevant relevant / pertinent A remite (comisiei) to hand over (to the commission) Remitere remitance Remiz` - discount / rebate Remunera\ie remuneration Rentabilitate : profitability / ear ning power. - a capitalului ear ning capacity - a unei investi\ii return of investment Renumele firmei company goodwill Reorganizare reorganization Repara\ii repairs. Repartizare / reparti\ie :
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- fixat prin conven\ie colectiv` agreed wage structure - mediu average salary / average wage - minim minimum salary - net net salary - tarifar fixed monthly salary Salariat employee Sapitrare allocation A satisface o revendicare to satisfy a claim Sarcini responsabilities Scaden\` : - maturity / due date. - medie average due date - sub un an a unui [mprumut pe termen lung current maturity of a long term debt. Care ajunge la scaden\` - maturing Data scaden\ei maturing date Sciziunea unei societ`\i demerger. A scoate la licita\ie to put up to auction Scontare : - discounting. - a facturii invoice discounting. Scrisoare : - letter. - de credit letter of credit (L / C) - de garan\ie letter of indemnity / letter of guarantee / indemnity bond. - [nregistrat` - registered letter - de [nso\ire covering letter. - de notificare letter of advice. - de transport aerian air consignment bill / air consignment note/ airway bill (AWB). - de tr`sur` - way bill Scutit de impozit free of tax / tax-free. Secret bancar bank secrecy Sedin\a Consiliului de Administra\ie Managing Board Meeting. Sediu : busines premises - central head office / home office. - legal / social registered office A semna pentru societate to duly sign. [ntr-un sens mai larg in the broader sense. Servicii : - services - de toate tipurile services of all kinds. Set de cambii bill in set. Sf@r]itul exerci\iului financiar end of financial year. Sindic official receiver

declared reserves / visible reserves. - de evaluare valuation reserves - facultative free reserves / special reserves. - fiscal` - fiscal reserve. - garantat` - guaranted reserve - de [nlocuire a imobiliz`rilor replacement reserve - de [nlocuire a stocurilor stock replacement reserves. - latente / oculte hidden reserves - legal` - legal reserve - lichid` - cash reserve - pentru neprev`zut contingency fund / contigency reserve - publicate published reserves - de reevaluare revaluation reserve - pentru regularizarea dividendelor dividend regularisation reserve - special` de reevaluare appraisal surplus - statutar` - statutory reserve / reserve prescribed by articles. Rezident [n (\ara) person resident in... A rezilia to cancel Rezultat / rezultate : - result - analitice analysed results. - [n afara exploat`rii net oerating revenue - al exploat`rii operating result - financiare financial results Risc : contingency / risk - de credit credit risk - de \ar` - Country Risk. Rota\ie : - rotation / tur nover. - a activelor totale totation of total assets - a capitalului investment tur nover. - a capitalului circulant rotation of the circulating capital. - a personalului labour tur nover. - a stocurilor stock tur nover / inventory tur nover. Rulajul anual al activelor asset tur nover ratio.

Salariu : - salary / wage - [n acord piece wages - brut gross salary


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ordinary partnership. - personal` (SRLu) individual partnership. - de participa\ie / de portofoliu parent company / holding company. - particular` - private company - cu r`spundere limitat` (SRL) limited liability company (Ltd) A da socoteal` - to render an account. Sold : balance - de baz` - basic balance - bancar bank balance - creditor credit balance - debitor debit balance - garantat guaranted balance - de [nchidere closing balance - nefolosit unused balance - reportat balance carried forward - de trezorerie cash balance. A solda to balance Soldarea unui cont to settle an account. Solduri intermediare de gestiune intermediary balances of administration. Solicitant aplicant.

Sindicat de garan\ie underwritten Sistem : - system - contabil accounting system - al impunerii separate separate taxation system - de imputare imputation system - Monetar European European Monetary System - de transfer GIRO Giro Transfer System. Situa\ie : - contabil` interimar` - interim accounts. - financiar` financial position / financial condition - a originii ]i utiliz`rii fondurilor statement of charges in financial position/ statement of sources and application of funds - de profit ]i pierdere statement of income - a trezoreriei cash position. Societate : - company / corporation - afiliat` (fiic`) related company / affiliated company / subsidiary company. - absorbant` - acquiring company - anonim` - public owned company / public company. - pe ac\iuni (SA) public limited company (PLC) / joint stock company/ corporation. - de capital company with share capital. - [n comandit` simpl` - limited partnership - [n comandit` pe ac\iuni limited partnership with a share capital. - dominant` - controlling company / parent company. - familial` - family company. - imobiliar` - real estate company. - ([nchis`) cu num`r mic de ac\ionari close company / close corporation. - mam` - parent company. - mixt` - joint venture. - na\ional` - public corporation / national corporation. - [n nume colectiv (SNC) general partnership /
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Solvabilitate : solvency. - general` - overall solvency. - patrimonial` - patrimonial solvency. Sp`larea banilor money laudering. Spa\ii de produc\ie business premises. Spa\iul Economic European European Economic Area.(EEA). Specimen de semn`tur` - sample signature. Speran\` - expectation. Speze de licita\ie auction charges Stabilire a normei setting of the rate Stagnare stagnation. Stare state / condition. Stat de plat` - payroll. Statut : - corporation charter. - al asocia\iei articles company / articles of partnership / articles of association / articles of incorporation/ partnership deed. Stimulente incentive Stoc : stock / inventory. - de m`rfuri stock of goods. - la [nceputul exerci\iului initial inventory /

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Surs` : - source. - (e) atrase / str`ine foreign sources. - proprii own sources. Suspendarea pl`\ilor suspension of payments. Swap de devize currency swap. SWIFT(Societatea de Telecomunica\ii Financiare Interbancare Mondiale) Society for worldwide interbank financial telecommunication A sus\ine. to ever / to allege. }coal` Postliceal` - Special Qualification School }coal` Profesional` - Vocation School }coal` Tehnic` - Technical School.

initial stock / beginning stock / opening stock. - la sf@r]itul exerci\iului closing inventory / closing stock / ending inventory. Stornare cancelation of an entry. Structura produc\iei production mix. Studiu de fezabilitate feasability study. Sub norm` - below the rate Subactivitate subnormal capacity usage. Subcapitalizare under-capitalisation. Subevaluare underestimate / under evaluation. A subscrie to underwrite. - ac\iuni to subscribe for shares. Subscriere : - subscription - la o emisiune de ac\iuni subscription to a bond issue. - de ac\iuni subscription for shares. Subscris [n [ntregime fully subscribed Substituire a factorilor de produc\ie substitution of production factors. Subven\ie : grant / subsidy. - pentru investi\ii investment grants. Subven\ionare [ncruci]at` - cross subvention. Sucursal` : - branch - [n str`in`tate foreign branch office. Sum` - amount. Sume divergente amounts differ. Subtotal subtotal. Sub valoarea par below par. Superactiv overassets. A suporta cheltuielile to bear the expenses Supradividend extra dividend / bonus dividend. Supraestimarea costurilor overestimate of costs. Supraevaluare : overbought / overvaluation. - a capitalului watering of capital / watering of stock. Supraproduc\ie overproduction. Suprasalariu fringe benefit. Surplus la lichidare liquidation surplus. Supravegherea creditului credit surveillance.
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Tabel / tablou : - table. - de finan\are statement of source and application of funds / statement of changes in financial position. - de reparti\ie cost appointment statement / schedule of allocation. Tantiem` - tantieme Tarif : tariff / duty. - de transport al m`rfurilor freight rate. - vamal customs taiff. - vamal protec\ionist protective customs duty. Tax` - tax / fee. - ad valorem ad valorem tax. - asupra articolelor de lux luxury tax. - (e) bancare bank charges / bank commission. - comercial` - trade tax / business tax. - de consuma\ie consumption tax. - (e) financiare charges - (e) fiscale fiscal charges. - fiscal` latent` - latent tax liability/ contingent tax liability. - de import import duty - de [nc`rcare loading charge - de [nregistrare registration tax - de [nregistrare (pt.virament) transfer fee - (e) de [ntocmire a actelor deed costs. - (e) locative aditional property expenses - de magazinaj warehouse charge.

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- de plasament short-term investment - de proprietate property title - la purt`tor bearere document - de valoare security. Total : - total - active total equity - brut gross amount - de control control total - a unui post de bilan\ - balance sheet value. Tr`g`tor drawer Transfer : - transfer - bancar bank credit transfer / bank giro credit - de fonduri money transfer - al crean\elor [n favoarea creditorilor assignment for the benefit of ones creditors. A transfera ac\iuni to assign shares Transformare processing Tran]` - installment Transport : - transport - pe cont propriu own transport Tranzac\ie : - deal / transaction - bancar` - banking transaction - de debit debt transaction A trata cu aten\ie / cu grij` - to treat carefully Trat` : - draft / bill / bill of exchange - bancar` - bank draft - documentar` - documentary draft - la termen term bill - la un anumit termen la vedere after sight bill - la vedere draft at sight Tutore - trustee TVA aferent intr`rilor VAT on input. . Ultimul / ultima last - versiune last version Ultimul [ntrebat-primul ie]it last in first out (LIFO) Unitate unit / entity - contabil` - accounting entity - contabil` de exploatare accounting unit. - de cost cost unit. - de gestiune cost center. - monetar` de cont interna\ional` international account monetary unit.. Urm`rire :

- (e) nedeductibile disallowed deductions / non-allowable charges. - (e) neincorporabile non-recurring cost - de pl`tit accrued charges. - pl`tit` [n avans expenses paid in advance / prepaid expenses. - perceput` - output tax. - de retur back freight - de scont discount rate. - de timbru stamp duty / fee stamp. - de transfer imobiliar land aquisition tax. - TVA value added tax (VAT). - vamal` - customs duty. - vamal` ad valorem ad valorem customs duty - vamal` compus` - composite customs duty - vamal` de export (import) export(import) customs duty.. Tehnici contabile book-keeping methods. Tendin\` - trend Teren land Terenuri ]i cl`diri land and buildings Terenuri, construc\ii ]i echipament property, plant and equipment. Termen : term / time - de depunere a ofertei deadline for submission of bid - de garan\ie time of guarantee / term of guarantee - limit` - deadline - de plat` - payment term / value date - de prescrip\ie prescription term. - de valabilitate a [mputernicirii proxy deadline. Timbru stamps - fiscal revenue stamps Timp : - time - de livrare lead time / delivery time Titlu : - title - executoriu executory title / enforceable decision of an authority. - negociabil negociable instrument - la ordin order document / instrument to order - de participare long-term securities - de participa\iune investments
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marketable security value. - net` de inventar net asset value. - net` de v`nzare net realisable value. - nominal` - par value / face value / face amount - [n numerar cash value - de pia\` - current price / market price / market value / fair value. - de randament capitalized income value - r`mas` - residual value - real` - actual value. - (i) realizabile ]i disponibilit`\i quick assets. - rezidual` - salvage value / scrap value. - total` a facturii total invoice value. A valorifica to realise. Valorificabil marketable. Valut` : - currency - forte hard currency. Varia\ie : - variance / variation. - de cost cost variance. - a eficien\ei efficency variance - (ii) ale posturilor bilan\iere variations in balance sheet items.

- cambial` - summary bill enforcement procedure. - pentru datorii execution for debt. - [n caz de faliment debt collection under bakruptcy proceeding. Utilizarea unei m`rci use of trademark Uzufruct usufruct. Uzur` fizic` a fondurilor fixe wear and tear. Uzur` moral` - absolescence. . Valoare : - value - a activelor asset value - actual` - current value / present value - actualizat` - capitalized value / intrinsec value - actualizat` a fluxului de numerar discounted cash value. - ad`ugat` - added value - (i) admise la cot` - quoted securities. - la casare salvage value / scrap value. - de cesiune global` - going concern value. - contabil` - book value / carring value - contabil` brut`(net`) gross(net) book value - contabil` a ac\iunii book value per share. - curent` - realisable value - (i) disponibile liquid resources / cash assets / cash & book balances. - estimat` - estimed value - fiscal` - tax value - ini\ial` complet` - complete initial value. - intrinsec` - current value of net asset / intrinsec value. - intrinsec`/ matematic`/ real` a ac\iunilor net asset value per share. - de [nlocuire replacement value. - de [nlocuire a fondurilor fixe substitution value of fixed assets. - impozabil` - tax value. - de inventar inventory value. - (i) de [nscris la rubrica active items to be booked to an asset account. - de lichidare break-up value. - medie average value - mobiliar` - security - mobiliar` de plasament
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V@nzare : - sale - de active asset sale - cu am`nuntul retail - (i) brute gross sales - pe credit credit sale / sale on account. - en gros wholesale - (i) nete net sales. - cu plata [n numerar cash sale - [n regim de urgen\` - fire sale. Vedere sight La vedere at sight / on demand. Venit : - income(intrare) / earning (c@]tig) /revenue - anual annual income - comercial ordinary income - din capital unear ned income. - marginal - marginal income / marginal retur n / marginal revenue. - din munc` - earned income - net net earnings / net income. - net lunar current net income - nominal nominal income - personal private income - re\inut retained income.

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Venituri : - ]i cheltuieli receipt & expediture. - diverse other incomes / miscelaneous incomes - excep\ionale extraordinary income. - din exploatare operating incomes/ operating revenue - financiare financial incomes . - din investi\ii income from investments / income on investments.. - realizate [n avans(anticipate) deferred credits / deferred income / deferred revenue. - din v@nz`ri income from sales / proceeds. Verificarea bilan\ului nalance sheet audit Via\` util` - useful life Vicepre]edinte deputy chairman / vicepresident A fi [n vigoare to be in effect / to be in force. A vinde to sell - la licita\ie to sell by auction Virament transfer Viteza de rota\ie a capitalului speed of turnover Volumul v@nz`rilor - sales volume Vot vote Vot cumulativ cumulative vote. V` st`m la dispozi\ie pentru eventuale [ntreb`ri Please do not hesitate to contact us should you have any questions regarding the foregoing (all above mentioned). .

Intocmit si editat de : C & R SRL Bucuresti