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Termeni Financiari-Contabili Tradusi in Limba Engleza

M-am gandit ca este de un real folos sa public cei peste 500 de termeni importanti din domeniul finanicar-contabil pe care i-am gasit tradusi in diverse dictionare de buzunar sau pe unele site-uri. La cativa termeni am incercat sa adaptez traducerile.

  1. Accepturi bancare = Banker’s Acceptances;
  2. Acoperirea riscului = Hedge, Hedging;
  3. Acoperire din patrimoniu = Asset Coverage;
  4. Acoperirea dobanzii = Interest coverage;
  5. Acord = Agreement;
  6. Acord de credit = Credit agreement;
  7. Actionar = Shareholder;
  8. Actiune = Share;
  9. Actiuni in circulatie = Outstanding shares;
  10. Actiuni ordinare potentiale diluante = Dilative potential ordinary shares;
  11. Actiuni pereche = Paired Shares;
  12. Activ = Asset;
  13. Activ net corectat = Corrected Net Assets;
  14. Active curente = Current assets;
  15. Active identificabile = Identifiable assets;
  16. Active imediate = Quick Assets;
  17. Active imobilizate = Non current assets;
  18. Activitati curente = Ordinary activities;
  19. Activitati de administare a activelor = Trust activities;
  20. Activitati de exploatare = Operating activities;
  21. Activitati intrerupte = Discontinued operations;
  22. Adiministrator de active = Trustee;
  23. Ajustare = Adjustment;
  24. Ajustare (infrumusetare contabila) = Haircut;
  25. Amana, a ceda = Defer;
  26. Amanetare = Pledge;
  27. Amortizare = Amortization pentru imobilizari necorporale si Depreciation pentru imobilizari corporale;
  28. Analiza fundamentala = Fundamental analysis;
  29. Andosare = Endorse;
  30. Antecalcul = Ante calculation;
  31. Anuitate = Annuity;
  32. Anulare = Canceling;
  33. Aport = Contribution;
  34. Arbitraj = Arbitrage;
  35. Arie de distributie = Distribution Area;
  36. Asociat, a se asocia = Associates;
  37. Asocieri in participatie = Joint venture;
  38. Atribuire de actiuni = Assign shares;
  39. Autofinantare = Self financing;
  40. Balanta de verificare = Trial balance;
  41. Banca de investitii = Investment Banker;
  42. Baza de impozitare a unui activ sau obligatii = Tax base of an asset or liability;
  43. Beneficii economice = Economic benefits;
  44. Bilant = Balance sheet;
  45. Bilant consolidat = Consolidated Balance sheet;
  46. Bilant falsificat = Cooked balances;
  47. Bilet la ordin = Promissory Note;
  48. Bonitate financiara = Financial trustworthiness;
  49. Buget = Budget;
  50. Cadru general = Framework;
  51. Capital social = Share capital;
  52. Capital de lucru brut = Working capital;
  53. Capital de lucru net = Net Working capital;
  54. Capitalizare totala = Total Capitalization;
  55. Capitaluri proprii = Shareholders’ equity;
  56. Casa = Petty cash;
  57. Casare = Cassation;
  58. Castig = Gain;
  59. Castigul dividendului = Dividend Yield;
  60. Castig contingent = Contingent gain;
  61. Castig din detinerea de active = Holding gains;
  62. Castiguri din diferente de curs valutar = Foreign exchange gain;
  63. Castiguri inainte de dobanzi si taxe = Earnings before interest and taxes (EBIT);
  64. Cautiune = Bail;
  65. Cec compensat = Cleared cheque;
  66. Cec la purtator = Bearer cheque;
  67. Cedare = Disposal;
  68. Cerere = Demand;
  69. Certificat = Scrip;
  70. Certificat de depozit = Certificate of Deposit;
  71. Cesionar = Assignee;
  72. Cesionarea actiunilor prin buna intelegere = Private sale of shares;
  73. Cesiune = Assignment;
  74. Cesiunea unei filiale = Disposal of subsidiary;
  75. Cheltuiala cu impozitul pe profit = Tax expense;
  76. Cheltuieli cu dobanzile = Interest expenses;
  77. Cheltuieli de cercetare si dezvoltare = Research and development costs;
  78. Cheltuieli de exploatare = Operating costs;
  79. Cheltuieli de personal = Personnel expenses;
  80. Cheltuieli fixe = Fixed expenses;
  81. Cheltuieli variabile = Variable expenses;
  82. Chitanta de datorie = Due Bill;
  83. Cifra de afaceri = Turnover;
  84. Combinari de intreprinderi = Business combination;
  85. Comensurare / Evaluare = Measurement;
  86. Comision = Commission;
  87. Companie cu capital de risc = Venture Capital Company;
  88. Compensa = Set-off;
  89. Compensare = Offsetting;
  90. Comun = Common;
  91. Conceptul conectarii costurilor la venituri = Matching of cost with revenues;
  92. Concesionare = Concession arrangement;
  93. Conditii ale platii amanate = Deferred payment terms;
  94. Conosament = Bill of lading;
  95. Consecventa = Consistency;
  96. Consolidare = Consolidation;
  97. Consultant financiar = Financial Advisor;
  98. Cont = Account;
  99. Cont de compensare = Clearing Account;
  100. Cont discretionar = Discretionary Account;
  101. Cont general = General Account;
  102. Cont inghetat = Frozen Account;
  103. Contabil = Accountant;
  104. Contabilitate de angajamente = Accruals basis of accounting;
  105. Contabilitate de casa = Cash accounting;
  106. Contingente (eventualitati, incertitudini) = Contingencies;
  107. Continuitatea activitatii = Going concern;
  108. Contract de constructii = Construction contract;
  109. Contract de Novatie = Contract Novation;
  110. Contractul cost-plus = Cost-plus contract;
  111. Contraprestatie = Consideration;
  112. Contravaloarea cedarii = Disposal consideration;
  113. Contul de profit si pierdere = Income statement;
  114. Conturi blocate = Booked balances;
  115. Conversie = Conversion;
  116. Copie certificata = Certified copy;
  117. Cost curent = Current cost;
  118. Cost de achizitie = Cost of purchase;
  119. Cost istoric = Historical cost;
  120. Costul bunurilor vandute = Cost of goods sold;
  121. Costul fortei de munca = Labour cost;
  122. Costul stocurilor = Cost of inventories;
  123. Costul unei achizitii = Cost of an acquisition;
  124. Costul vanzarilor = Cost of sales;
  125. Costuri absorbite = Absorbed cost;
  126. Costuri aferente iesirilor = Cost of disposal;
  127. Costuri de vanzare = Selling costs;
  128. Costuri fixe = Fixed cost;
  129. Costuri marginale = Marginal cost;
  130. Costuri operationale = Operating expense;
  131. Costuri si venituri = Costs and revenues;
  132. Costuri variabile = Variable cost;
  133. Costurile indatorarii = Borrowing costs;
  134. Creante = Receivables;
  135. Creante clienti = Account Receivable;
  136. Creante comerciale = Trade receivables;
  137. Creante pe termen lung = Long term receivables;
  138. Creante privind impozitul amanat = Deferred tax asset;
  139. Crestere economica = Economic growth;
  140. Criterii de recunoastere = Recognition criteria;
  141. Cumparare fortata = Buy-in;
  142. Cupon (la obligatiune) = Coupon;
  143. Curent, pe termen scurt = Current;
  144. Cursul de inchidere = Closing rate;
  145. Data bilantului = Balance sheet date;
  146. Data exercitarii = Exercise Date;
  147. Data expirarii = Expiration Date;
  148. Data inregistrarii = Date of Record;
  149. Data intrarii in vigoare = Effective date;
  150. Data raportarii = Reporting date;
  151. Datorie in obligatiuni = Bonded Debt;
  152. Datorie pe termen scurt = Short term debt;
  153. Datorie pe tremen lung = Long term debt;
  154. Datorii = Liabilities;
  155. Datorii bancare = Notes Payable Bank;
  156. Datorii contingente = Contingent liabilities;
  157. Datorii curente = Current liabilities;
  158. Datorii fiscale = Tax Payable;
  159. Datorii la furnizori pe termen lung = Long term liabilities;
  160. Datorii la stat = Tax Due;
  161. Datorii pe termen lung = Non current liabilities;
  162. Datorii privind impozitul amanat = Deferred tax liabilities;
  163. Declaratie de reconciliere (in situatiile financiare) = Reconciliation Statement; (vezi nota 1)
  164. Declaratia oficiala = Official Statement;
  165. Decontare = Clearance;
  166. Depreciere = Impairment;
  167. Descrieri cu caracter general = General disclosures;
  168. Dezvolta, in curs de executie = Progress, On the …;
  169. Diferenta temporara = Temporary difference;
  170. Diferente temporale = Timing differences;
  171. Diluarea participarii publice = Equity ownership opening;
  172. Discont = Discount;
  173. Distribuire la bursa = Exchange Distribution;
  174. Distribuire negociata = Negotiated Underwriting;
  175. Dividende = Dividends;
  176. Dividende de plata = Dividend Payout;
  177. Divizarea actiunilor = Share split;
  178. Dobanda = Interest;
  179. Dobanda acumulata = Accrued Interest;
  180. Dobanda compusa = Compound Interest;
  181. Dobanda pentru imprumuturi revocabile = Call Money Rate;
  182. Drept (de..) = Right;
  183. Drept de preemptiune = Pre-emptive Right;
  184. Drept de subscriere = Subscription Right;
  185. Durata de incasare a creantelor = Days Sales Outstanding;
  186. Echivalente de numerar = Cash equivalents;
  187. Efect de comert = Paper;
  188. Efect de levier = Leverage;
  189. Efect de saturatie = Crowding – out effect;
  190. Element = Item;
  191. Elemente bilantiere = On balance sheet items;
  192. Elemente extrabilantiere = Off-balance-sheet items;
  193. Elemente extraordinare = Extraordinary items;
  194. Elemente-randuri = Line items;
  195. Emisiune = Issue;
  196. Emisiune fierbinte = Hot Issue;
  197. Emisiune de obligatiuni = Bond Issue;
  198. Emisiune noua = New Issue;
  199. Emitent = Issuer;
  200. Erori fundamentale = Fundamental errors;
  201. Estimare contabila = Accounting estimate;
  202. Evaluare imobiliara = Real Estate Appraisal;
  203. Evaluat in mod credibil = Measured reliably;
  204. Evaziune fiscala = Tax evasion;
  205. Executare = Execution;
  206. Expansiune = Expansion;
  207. Extras = Excerpt;
  208. Extras de bilant = Summarized balance-sheet;
  209. Extras de cont = Account Statement;
  210. Falit = Bankrupt;
  211. Filiala = Subsidiary;
  212. Finantare anticipata = Advance Refunding;
  213. Finantare pe credit = Debt financing;
  214. Flux de fonduri = Flow of Funds;
  215. Fluxuri de numerar = Cash flows;
  216. Fond comercial (pozitiv) = Goodwill;
  217. Fond comercial negativ = Negative goodwill;
  218. Fond de rulment brut (total) = Working capital;
  219. Fond de rulment net = Net Working capital;
  220. Fonduri de pensii = Retirement benefit plans;
  221. Fonduri detinute pentru clienti = Funds held for customers;
  222. Forma nominativa = Registered Form;
  223. Forta de munca = Labour force;
  224. Franciza = Franchise;
  225. Fuziune = Merger;
  226. Garant = Bondsman;
  227. Garantie = Collateral;
  228. Greva = Strike;
  229. Identificarea activelor si obligatiilor = Identification of assets and liabilities;
  230. Iesiri de numerar = Cash outflow;
  231. Imagine fidela/ prezentare fidela = True and fair view/fair presentation;
  232. Imaterial, intangibil = Intangible;
  233. Imobiliar, fiduciar = Real;
  234. Impozit pe profit = Tax on income;
  235. Impozit real = Real tax;
  236. Impozite amanate = Deferred taxes;
  237. Imprumut = Loan;
  238. Imprumut imobiliar = Mortgage;
  239. Imprumut revocabil = Call Loan;
  240. Imprumuturi nerambursabile = Forgivable loans;
  241. Imprumuturi pe termen lung si solduri bancare creditoare = Long term borrowings;
  242. Imprumuturi pe termen scurt si solduri bancare creditoare = Short term borrowings;
  243. Impune, a stabili un impozit = Assess;
  244. Incasare, crestere = Increase;
  245. Incasari = Proceeds;
  246. Incasari din cedare = Disposal proceeds;
  247. Incasari in numerar = Cash proceeds;
  248. Inchidere de conturi = Strike a balance;
  249. Indemnizatie = Allowance;
  250. Indexare = Pegging;
  251. Indice de piata = Market Index;
  252. Inflatie = Inflation;
  253. Inghetarea cresterii salariale = Wage freeze;
  254. Inregistrare = Booking;
  255. Instrument de capital propriu = Equity Instrument;
  256. Instrument de credit = Debt Instrument;
  257. Intelegere de Novatie = Novation Agreement;
  258. Interes in asocieri in participatie = Interest in joint ventures;
  259. Interese minoritare = Minority interests;
  260. Intrari de numerar = Cash inflow;
  261. Intreprindere = Enterprise;
  262. Inventar, stoc = Inventory;
  263. Investitie = Investment;
  264. Investitii curente = Current investments;
  265. Ipoteca generala = Blanket mortgage;
  266. Ipotecare = Hypothecation;
  267. La cost (inregistrare la…) = At cost;
  268. La maturitate (incasare la…) = Maturities;
  269. Leasing financiar = Finance lease;
  270. Lesing = Lease;
  271. Lichidare = Liquidation;
  272. Lichidare cash = Cash settlement;
  273. Lichiditate = Liquidity;
  274. Lichiditatea curenta = Quick Ratio;
  275. Lichiditatea generala (globala) = Current Ratio;
  276. Licitatie concurentiala = Competitive Bidding;
  277. Linie de credit = Line of Credit;
  278. Livrare esalonata = Staggered delivery;
  279. Marja = Margin;
  280. Marja bruta = Gross margin;
  281. Materii prime = Raw material;
  282. Medie = Average;
  283. Medie mobila = Moving Average;
  284. Mentinerea capitalului = Capital maintenance;
  285. Metoda cost-plus = Cost-plus method;
  286. Metoda costului = Cost method;
  287. Metoda FIFO = FIFO formula;
  288. Metoda gradului de finalizare = Percentage of completion method;
  289. Metoda LIFO = LIFO formula;
  290. Metoda obligatiei = Liability method;
  291. Metoda obligatiilor bilantiere = Balance sheet liability method;
  292. Metoda punerii in echivalenta = Equity method;
  293. Modificari ale pozitiei financiare = Changes in financial position;
  294. Moneda de raportare = Reporting currency;
  295. Navlu = Freight;
  296. Negociabilitate = Negotiability;
  297. Negociere directa = Direct negotiation;
  298. Neobisnuite (castiguri, pierderi) = Abnormal (gains, losses);
  299. Neplata unei datorii = Default;
  300. Nesemnificativ = Immaterial;
  301. Normarea a muncii = Standardization of Labour;
  302. Nucleu stabil de actionari = Core ownership;
  303. Numar de zile ale perioadei de incasare = Collection days;
  304. Numerar = Cash;
  305. Numerar in casierie = Cash on hand;
  306. Obligatie = Obligation;
  307. Obligatie fiscala = Tax liability;
  308. Obligatii angajate = Accrued liabilities;
  309. Obligatii comerciale = Trade liabilities;
  310. Obligatii la furnizori = Account Payable;
  311. Obligatiune = Bond;
  312. Obligatiune cu colateral = Collateral Trust Bond;
  313. Obligatiune cu cupon = Coupon Bond;
  314. Obligatiune cu discont = Discount Bond;
  315. Obligatiune garantata cu echipamente = Equipment Trust Certificate;
  316. Obligatiune in forma dematerializata = Book Entry Bond;
  317. Obligatiune ipotecara = Mortgage Bond;
  318. Obligatiune speculativa = Junk Bond;
  319. Obtinere de profituri = Profit Taking;
  320. Oferta (de distribuire) publica = Public Offering (Distribution);
  321. Oferta de drepturi = Right Offering;
  322. Oferta publica de vanzare = Public offering of shares;
  323. Operatiune, operational, functionare = Operation;
  324. Operatiuni de piata deschisa = Open Market Operation;
  325. Oportunitate = Timeliness;
  326. Optiune pe actiuni = Share warrant;
  327. Ordin, comanda = Order;
  328. Parteneriat = Partnership;
  329. Pasiv total = Liabilities and Net Worth;
  330. Performanta = Performance;
  331. Perioada contabila = Accounting period;
  332. Perioada de raportare = Reporting period;
  333. Piata de licitatie = Auction Marketplace;
  334. Piata de negociere = Negotiated Marketplace;
  335. Piata monetara = Money Market;
  336. Piata normala = Normal Market;
  337. Piata secundara = Aftermarket;
  338. Pierdere din depreciere = Impairment loss;
  339. Pierderi contingente = Contingent losses;
  340. Plasament direct = Direct placement;
  341. Plasament privat = Private placement;
  342. Plata amanata = Deferred payment;
  343. Plata in numerar = Cash payment;
  344. Plata, scadere = Decrease;
  345. Plati = Payments;
  346. Plati restante = Back payments;
  347. Politici contabile = Accounting policies;
  348. Portofoliu = Portfolio;
  349. Portofoliu eficient = Efficient Portfolio;
  350. Pozitia financiara = Financial position;
  351. Prag de semnificatie = Materiality;
  352. Preceptor = Tax collector;
  353. Preluare = Takeover;
  354. Pret = Price;
  355. Pret obiectiv = Arm’s length price;
  356. Pretul net = Net Price;
  357. Pretul pietei = Market Price;
  358. Prevalenta economicului asupra juridicului = Substance over form;
  359. Prezentare = Presentation;
  360. Prezentare fidela = Fair presentation;
  361. Prezentarea informatiilor = Disclosure;
  362. Prezentarea informatiilor privind partile afiliate = Related party disclosures;
  363. Prima = Premium;
  364. Prime de capital = Share premium;
  365. Principal (venit principal) = Core;
  366. Privatizare = Going private;
  367. Procura = Power of Attorney;
  368. Produse finite = Finished goods;
  369. Produse in curs de fabricatie = Work in progress;
  370. Produse structurate = Structured Products;
  371. Profit contabil = Accounting profit;
  372. Profit din exploatare = Operating profit;
  373. Profit impozabil = Taxable profit;
  374. Profitul brut = Gross Profit;
  375. Prognoza economica = Business forecasting;
  376. Proprietate individuala = Individual Proprietorship;
  377. Proprietate unica = Proprietorship Individual;
  378. Prospect = Prospectus;
  379. Provizion = Provision;
  380. Prudenta = Prudence;
  381. Public(a), a deveni publica = Going Public;
  382. Putere de cumparare = Buying Power;
  383. Rambursare in avans = Advance Refunding;
  384. Randament = Yield;
  385. Randamentul curent = Current Yield;
  386. Randamentul pana la scadenta = Yield to Maturity;
  387. Raport anual = Annual Report;
  388. Raport de subscriere = Subscription Ratio;
  389. Raport financiar interimar = Interim financial report;
  390. Raportare financiara = Financial reporting;
  391. Raportarea pe baza valorilor nete = Reporting on a net basis;
  392. Raportul cost – beneficiu = Balance between benefit and cost;
  393. Raportul pret/castig = Price Per Earnings Ratio;
  394. Raportul valoare de piata/valoare contabila = Market to Book Ratio;
  395. Rascumparare = Redemption;
  396. Raspundere limitata = Limited Liability;
  397. Rata capitalizarii = Capitalization Ratio;
  398. Rata de crestere = Growth Rate;
  399. Rata de rentabilitate a activelor totale (ROA) = Return on Assets (ROA);
  400. Rata de rotatie a activelor = Assets Turnover Ratio;
  401. Rata de rotatie a creantelor = Accounts Receivable Turnover Ratio;
  402. Rata de rotatie a stocurilor = Inventory Turnover Ratio;
  403. Rata de schimb = Exchange Rate;
  404. Reconciliere = Reconciliation;
  405. Reconcilierea activelor fixe (Declaratie de reconciliere a imobilizarilor/activelor fixe) = Reconciliation for Fixed Assets;
  406. Recunoastere = Recognition;
  407. Redeventa(e) = Royalty/Royalties;
  408. Reducere initiala = Initial Allowance;
  409. Reducerea valorii contabile element cu element = Write-down on an item by item basis;
  410. Reduceri = Deductions;
  411. Reduceri de valoare = Valuation allowances;
  412. Reduceri pentru creante incerte = Doubtful debts allowances on receivables;
  413. Reduceri pentru deprecierea stocurilor = Obsolescence allowances on inventories;
  414. Relevanta = Relevance;
  415. Reluarea elementelor = Reversal of items;
  416. Rentabilitatea investitiilor = Return on investments;
  417. Rentabilitatea financiara a capitalului propriu (ROE) = Return on Equity (ROE);
  418. Reportarea creditului fiscal neutilizat = Carrying forward unutilized tax credit;
  419. Reportarea pierderii fiscale = Tax loss carry forward;
  420. Reportarea pierderilor fiscale neutilizate = Carrying forward unutilized tax losses;
  421. Reprezentare fidela = Faithful representation;
  422. Responsabil de cont = Account Executive;
  423. Retine = Retain;
  424. Retragere = Backing Away;
  425. Retratare = Restatement;
  426. Rezerva = Reserve;
  427. Rezerve din reevaluare = Revaluation reserve;
  428. Rezultat reportat = Retained earnings;
  429. Rezultatul pe actiune diluat = Diluted earnings per share;
  430. Risc de reinvestire = Reinvestment Risk;
  431. Salariu = Wage;
  432. Sarcina, pret, onorariu, cost = Charge;
  433. Scadenta = Maturity;
  434. Scadentar = Maturity Schedule;
  435. Schimbul datoriilor in actiuni = Debt / Equity Swap;
  436. Sciziune = Spin-Off;
  437. Scutit de taxe = Tax free;
  438. Segment de raportare = Reportable segment;
  439. Segmente de activitate si zone geografice = Industry and geographical segments;
  440. Seif = Box;
  441. Serviciul datoriei = Debt Service;
  442. Sistemul costului istoric = Historical cost system;
  443. Situatia fluxurilor de numerar = Cash flow statement;
  444. Situatii financiare = Financial statements;
  445. Situatii financiare consolidate = Consolidated financial statements;
  446. Societate = Company;
  447. Societate in comandita = Limited Partnership;
  448. Sold creditor = Credit Balance;
  449. Sold debitor = Debit Balance;
  450. Sold debitor ajustat = Adjusted Debit Balance;
  451. Solduri finale = Closing Bank Balance;
  452. Solduri initiale = Opening Bank Balance;
  453. Solvabilitate = Solvency;
  454. Somer = Unemployed Worker;
  455. Sondaj = Sampling;
  456. Spete restante = Back charges;
  457. Stagflatie = Stagflation;
  458. Stagnare = Stagnation;
  459. Stocuri = Stocks, se poate utiliza si ca “store” cand ajunge in magazine sau ca “supply” cand este inca in aprovizionare;
  460. Studiu de fezabilitate = Feasibility Study;
  461. Subevaluat = Under valuated;
  462. Subinchiriere = Afterimage;
  463. Subordonat = Subordinate;
  464. Subscriere = Subscription;
  465. Subventii de exploatare = Grants related to income;
  466. Subventii privind activele = Grants related to assets;
  467. Surplus din reevaluare = Revaluation surplus;
  468. Tangibil, material = Tangible;
  469. Taxa de depozitare = Bond Dues;
  470. Taxa pe valoare adaugata (TVA) = Value Added Tax (VAT);
  471. Terenuri si mijloace fixe = Property, plant and equipment;
  472. Termen lung (pe …) = Non-current;
  473. Titlu certificat = Certificated Security;
  474. Titlu de valoare cu venit fix = Fixed-Income Security;
  475. Titlu de participare strategica = Strategic Equity Investment;
  476. Titlul de proprietate asupra activelor = Title to assets;
  477. Titluri de creanta = Debt securities;
  478. Transferarea pierderii fiscale in perioadele anterioare = Carrying back a tax loss;
  479. Tranzactie cu pret determinat obiectiv = Arm’s length transaction;
  480. Tranzactie in numerar = Cash Trade;
  481. Tranzactii cu partile afiliate = Related party transactions;
  482. Tranzactii si alte evenimente = Transactions and other events;
  483. Trata = Bill of Exchange;
  484. Tratament contabil = Accounting treatment;
  485. Tratament de baza = Benchmark treatment;
  486. Utilitate = Utility;
  487. Uz de fals = Use of forgery;
  488. Uzura morala = Obsolescence;
  489. Valoare actualizata = Present value;
  490. Valoare adaugata = Added Value;
  491. Valoare corecta de piata = Fair Market Value;
  492. Valoare de piata = Market Value;
  493. Valoare de piata de referinta = Base Market Value;
  494. Valoare intrinseca = Intrinsic Value;
  495. Valoare justa = Fair value;
  496. Valoare realizabila = Realisable value;
  497. Valoare realizabila neta = Net realisable value;
  498. Valoare recuperabila = Recoverable amount;
  499. Valoare reziduala = Residual value;
  500. Valoarea actiunilor emise = Amount of shares issued;
  501. Valoarea contabila = Carrying amount;
  502. Valoarea imprumutului = Loan Value;
  503. Valoarea la scadenta = Maturity Value;
  504. Valoarea nominala = Face Value;
  505. Valuta = Currency;
  506. Vanzare grupata = Banded pack;
  507. Vanzare incrucisata = Cross selling;
  508. Vanzari = Sales;
  509. Variatie neta = Net Change;
  510. Venit = Revenue;
  511. Venit contabil = Accounting income;
  512. Venit fiscal = Tax income;
  513. Venitul net = Net Income;
  514. Venituri constatate in avans = Deferred revenue (income);
  515. Venituri din dobanzi = Interest income;
  516. Venituri din exploatare = Operating income;
  517. Vot cumulativ = Cumulative Voting;
  518. Vot statutar = Statutory Voting;
  519. Zona libera = Free Zone;
  520. Zona vamala libera = Duty Free Zone;

Note: 1) Declaratie de reconciliere:
Existena unor diferente la anumite posturi din bilant intre doua perioade rezultate, de exemplu, ca urmare a modificarii tratamentului contabil din cauza modificarii standardardului ce-l reglementeaza sau al altui eveniment asemanator. Aceste diferente trebuie explicate in notele explicative. Un alt exemplu de declaratie de reconciliere trebuie facuta conform IAS 12 (Impozitul pe profit) unde trebuie explicata diferenta rezultata intre rata legala a impozitului si rata rezultata. De exemplu, aceste diferente apar ca urmare a unor cheltuieli ce nu sunt deductibile fiscal, rezultand o rata de impozitare de 18% in conditiile in care rata legala este de 16%. Aceasta diferenta de 2% trebuie explicata in Notele la Situatiile Financiare;

Termeni Financiari-Contabili Tradusi in Limba Engleza

Termeni Financiari-Contabili Tradusi in Limba Engleza

One comment on “Termeni Financiari-Contabili Tradusi in Limba Engleza

  1. […] primit o intrebare prin e-mail referitoare la termenii publicati in articolul “Termeni Financiari-Contabili Tradusi in Limba Engleza“. Am incercat sa dau un raspuns cat mai corect in acest articol. Mentionez ca in aprilie 2002 […]

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