DICIONAR DE TERMENI DE FINANARE

FINANCIARI CONTABILI
TERMEN
ENGLEZ
Current Assets

DEFINIIE

TERMEN
ROMAN

DEFINIIE

Liquid assets with a life

expectancy of a tear or less (cash
and small inventory)
Assets that can be easily and
cheaply turned into cash: cash and
marketable securities (short term)

Active curente

Method of writing off the value of

assets faster in the earlier years
than the straight line method
Total amount of depreciation
expense of the fixed assets

Amortizare (depreciere)
accentuat

Straight Line Depreciation

Equal depreciation expense on

asset over its life

Amortizare (depreciere)
liniara

Valoarea totala a cheltuielilor de

amortizare a unui mijloc fix de-a lungul
duratei sale de via
Cheltuieli de depreciere egale pe durata
de via a mijlocului fix

Fiscal Year
Appreciation

An institutions accounting year

Increase in value on an assets

An fiscal
Apreciere

An contabil al instituiei
Creterea n valoare a unui activ

Liability Insurance

Financial protection against legal

liabilities resulting from the injury
to other persons or damage to their
property
Verification of the authenticity of
financial statements by an
independent professional
accountant
An activity whereby professional
accountants (auditors) with no
affiliation with the institution
(External) are contracted to
review the organizations systems,
procedures, polices, legal statues
and financial records to
determinate if the institution is
following proper legal and
accepted methods of operation.
Generally the main focus is on the
accounting systems used and the
financial statements of the
institution. In the auditors report
will be a statement on the validity
and accuracy of the financial
statements. The auditor should
also include a list of findings
(short comings) and
recommendations. An audit
generally includes 12 month f
activity (the institutions fiscal
year). It is also possible that a
donor may require an audit of a
particular project or program witch

Asigurarea unei
obligaii

Protecie financiar fa de rspunderile

rezultate din prejudiciile aduse altor
persoane sau daune provocate
proprietii lor
Verificarea autenticitii situaiilor
financiare de ctre un specialist contabil
independent

Liquid Assets

Accelerated Depreciation
Accumulated Depreciation

Auditing

External Audit

Active lichide

Amortizare (depreciere)
cumulat

Audiere

Audit

Active lichide cu o durata deviate egala

cu un an sau mai puin de un an
(mijloace bneti i inventar mrunt)
Active care pot fi transformate uor i
ieftin n numerar: de exemplu hrtii de
valoare n numerar i comercializabile
(pe termen scurt)
Amortizare a valorii unui activ (mijloc
fix) de-a lungul duratei sale de via

O activitate n cadrul creia contabili

specialiti (auditori) fr nici o legtur
cu organizaia (Extern) sunt angajai
pentru a efectua o expertiz contabil a
sistemului folosit de instituie, proceduri
metode, statut legal i nregistrri
financiare pentru a determina dac
instituia respect metodele legal
acceptate. n general accentual se pune
pe sistemul contabil folosit i pe
rapoartele financiare alctuite de
instituie. n raportul auditului va fi
prezentat un raport despre felul n care se
alctuiesc rapoartele financiare. Auditul
trebuie s includ o list de constatri
(neajunsuri) i recomandri. Un audit se
face de obicei pentru o perioad de 12
luni (anul fiscal al instituiei). Dar, este
posibil ca un donator s cear un audit
pentru un proiect sau program ce dureaz
mai mult sau mai puin de 12 luni.

Fund Balance

Trial Balance

Cash Basis

Balance Sheet

Cash Budget
Ledger
Capital Gain
or Loss
Cash Receipts Schedule
Cash Disbursement Schedule
Pre Paid Expenses

Bad Debt Expense

Depreciation expense
Deferred Charge (Pre Paid
Expense)

Accounting Information
Processing Cycle
Internal Audit

cover a period of time witch is

more or less that 12 months.
In Fund Accounting, shown on the
Balance Sheet as the difference
between an institutions assets and
liabilities.
In double entry accounting, a
document listing the balance in
each general ledger account at a
particular point in time(usually at
month end).
Accounting method that
recognizes revenue when cash is
received and recognizes the
expenses when the cash is paid out
Financial statement indicating
financial position at a point in
time; assets and claims against
assets (liabilities and equity)
Detailed plan of cash inflows and
outflows within a years time
Group of all T accounts for an
institution
Difference between the selling
price and original price of capital
assets
Part of the cash budget which
shows the cash inflows
Part of the cash budget which
shows the cash outflows
Cash paid in one accounting
period for services used in a future
accounting period; example is
subscription paid in advance
Estimated amount of uncollectible
account receivables over a period

Balana Fondurilor
(Excedent/Deficit)
Balana de verificare

Baza numerar

Bilan

Buget de casa (numerar)

Cartea Mare
Ctigul/pierderea
privind operaiunile de
capital
Centralizatorul
ncasrilor n numerar
Centralizatorul plilor
n numerar
Cheltuieli anticipate

Cheltuieli datorate i
neonorate

Estimated cost of consumption of

a fixed assets
An asset account of the unused
portion of a payment which is
written off as consumed; advance
rent or advance subscription

Cheltuieli de amortizare

Steps in collection, analyzing,

recording, posting and generating
trial balance and financial
statements from accounting data
Similar to an external audit except
that the auditor is affiliated with
institution in some way(possibly
an employee). Generally an
internal audit focuses on
compliance with policies and
procedures rather than the validity
and accuracy of the financial
statements. For purpose of
objectivity and independence an
internal auditor should generally
be reporting those who guide the
overall direction of the institution

Ciclul de prelucrare a
informaiei contabile

Cheltuiala amnat
(cheltuiala de active
pltite n avans)

Comisie de cenzori

n cadrul bilanului apare ca diferen

dintre active i pasive.
n cazul partidei duble se ntocmete un
tablou care nfieaz desfurat
informaiile furnizate de fiecare cont
ntr-o perioada de timp (de obicei la
sfritul lunii)
Metoda de contabilitate care recunoate
venitul atunci cnd este n numerar i
respectiv cheltuielile, cnd se efectueaz
n numerar.
Situaie financiar care indic poziia
financiar la un moment dat; active i
drepturi asupra activelor (datorii i
excedente/deficit)
Planul detaliat al intrrilor i ieirilor de
numerar ntr-o perioad de un an
Setul tuturor conturilor n form de
partizi (T) al unei instituii
Diferena dintre preul de vnzare i
preul iniial al activului de capital
Parte din bugetul de casa (numerar) care
arat ieirile de numerar
Partea din bugetul de cas (numerar)care
arat intrrile n numerar
Plai fcute ntr-o anumit perioad
pentru servicii folosite ntr-o perioad de
calcul viitoare; de exemplu,
abonamentele pltite n avans
Valoarea estimata a conturilor de creane
(datorii) necolectate ntr-o anumit
perioad de timp
Costul estimate al uzurii unui mijloc fix
(amortizarea mijloacelor fixe)
Un cont de active reprezentnd o parte
nefolosit dint-o plat care este
nregistrat ca fcut, dar nu i
consumat; de exemplu chiria n avans
sau o subscripie n avans.
Etape de colectare, analiz, nregistrarea
i generarea balanei de verificare i a
situaiilor financiare bazate pe date
contabile
Similar cu un audit extern numai c n
acest caz cenzorul are o oarecare
legtur cu instituia (posibil s fie chiar
un angajat al ei). Comisia de cenzori i
ndreapt atenia n general asupra
metodelor i procedurilor i mai puin
asupra sistemului financiar. Pentru
pstrarea obiectivitii i independenei
comisiei de cenzori, cenzorul trebuie s
raporteze mai departe la cei care
supravegheaz ntreaga activitate a
instituiei, dar nu rspund de activitatea
zilnic a instituiei.

Board of Directors
Certified Management
Accountant (CMA)
Cost Share

Internal Control

Account Receivable
Accounts Payable

Statement of Revenues and

Expenditures

Controller or Comptroller
Corporation
Carrying Costs
Unallowable Costs
Allocable costs
Reasonable Costs
Credit

Exchange Rate

but are not responsible for the dayto-day operations.

Elected members of an institution
who implement the institutions
charter and by-laws
Professional certification of
accountants who work in
businesses.
An institutions contribution,
either monetary, or in-kind, to a
donor funded project or activity.
Cost share can take the form of the
organization expending its own
funds (or a different donors
funds), donating office space,
contributing staff time,
contributing office supplies,
project materials etc.
Policies and procedures which
help to create an environmental
where an institutions assets are
used efficiently with minimal risk
of fraud and theft. Proper
segregation of duties is an
example of an internal control.
Money own by a costumer

Consiliul de Conducere
Contabil autorizat

Membrii din cadrul instituiei/asociaii

unei companii care implementeaz
statutul instituiei
Atestat profesional al contabililor.

Contribuie

Contribuia unei instituii, fie bneasc,

fie n natur (in-kind), ctre un finanator
al unui proiect sau activitate. Contribuia
poate nsemna folosirea propriilor
fonduri de ctre instituie (sau fondurile
altor donatori/parteneri), donarea de
spaii pentru birouri, contribuia
personalului angajat, furnizarea de
materiale de birou etc.

Control intern

Metode i proceduri care ajut la crearea

unui mediu n care patrimoniul instituiei
este astfel administrat nct s evite
frauda i furtul. O repartizare corect a
sarcinilor este un exemplu de control
intern.

Costuri de creane

Conturi care reflect banii datorai de

diveri clieni instituiei (debitori)
Conturi care reflecta banii datorai de
instituie unui furnizor (creditori) sau
bugetului statului (diverse impozite sau
contribuii neachitate)

Accounts that reflect the money

owed by an institution to a
supplier (creditors) or to
government (different taxes or
unpaid fees)
A financial statement which
summarized an institutions
revenue (sources of funds or
income) and expenditures (funds
spend) for a particular period of
time(usually monthly, quaterly or
annually).
Chief accountant and manager of
the accounting department in an
institution
An entity that legally functions
separate and apart from its owner
Cost of holding inventory
Types of expenditures which are
not chargeable to a grant
agreement.
Those expenditures that are
permitted according to the terms
of an agreement with a donor.
Expenditures charged to a grant
which are within normal rates for
given good or service procured.
Right hand site of a T account
used to record decrease in an asset
or increase in liability

Conturi de datorii
(angajamente)

The price of a unit of one

countrys currency expressed in
terms of the currency of some

Curs de schimb

Contul de execuie a
bugetului instituiei

O situaie financiara ce conine date

despre veniturile instituiei (sursele
veniturilor) i despre cheltuieli (sumele
cheltuite) dintr-o anumita perioad de
timp (de obicei lunar, trimestrial sau
anual).

Coordonatorii
compartimentului de
contabilitate
Corporaie

Contabilul sef si conductorul

compartimentului de contabilitate al
instituiei
Entitate care, legal, funcioneaz
separate i distinct de proprietarii ei
Costul stocrii
Cheltuieli ce nu intra n nelegerea
financiar (nu sunt acceptate) stabilit
prin contractul de finanare.
Acele cheltuieli permise prin nelegerea
contractual cu un finanator.

Costuri de stocaj
Costuri nepermise
Costuri permise
Costuri rezonabile
Credit

Cheltuielile din cadrul fondurilor primite

nu trebuie s depeasc o anumit sum
pentru un lucru achiziionat sau serviciu.
Partea din dreapta contului n form de T
folosit pentru nregistrarea scderii
valorii unui activ sau a creterii unui
pasiv
Preul unitii monetare a unei ri
exprimat n funcie de moneda altei ri.

other country
Money a company owes; total
assets shareholders equity
Left hand side of a T account
used to record increase in an asset
or decrease in liability

Debt
Debit

Deficit
Exchange Risk

Datorie
Debit

Excess expenditures over budget

The loss or gain in value due to a
change in a foreign exchange rate
Cash received for the use of
money (time value of money).

Deficit
Diferena favorabil sau
nefavorabil
Dobnda
Dobnzi de pltit

Lessee

Fixed contractual charge for

borrowing money
Decision criteria for a fixed asset
investment which involve
comparing the investment cost and
its future benefits
Professional certification in
accounting which usually requires
a competent university degree in
accounting, professional
experience and an examination.
Difference between cash receipts
and cash disbursement on a cash
budget
Inflows and outflows related to
earnings (net income) on the
Statement of Cash Flow
A small amount of cash (currency)
maintained in an office for
purposes of paying for small
expenditures where a check, bank
draft or bank transfer would not be
appropriate
A petty cash which always
maintains a fixed amount
A type of double entry accounting
used by NGOs and other not-forprofit organisation which allows
recognition of separate funds for
separate purposes within the
organisation
Decline in the purchasing power
of money due to increase in the
price level
Act of receiving money with a
repayment of the money plus
interest at a point of time in the
future
Changing of certain account
balances at the end of the
accounting usually for purposes of
correction of adjustment
End of period entries to close
all revenues and expanse accounts
to Retained Earnings
User of a leased asset

Lessor

Owner of a leased asset

Interest Income
Interest Expense
Capital budgeting

Certified Public Accountant

Cash Flow
Cash Flow from Operating
Activities
Petty Cash Fund

Imprest Petty Cash Fund

Fund Accounting

Inflation
Loan

Adjusting Entry

Closing Entries

Evaluarea capitalului

Expert contabil

Flux de numerar
Fluxuri de numerar din
activitatea operaional
Fond de cas

Fond de casa fix

Fonduri Contabile

Banii pe care ii datoreaza o institutie;

active totale minus venituri si fonduri
Partea din stanga contului in forma de T
folosita pentru inregistrarea cresterii
valorii unui activ si a descresterii unui
pasiv
Excedentul de cheltuieli din buget
Pierdere sau ctig n valoare ca urmare
a modificrii cursului valutar
Dobnda primit pentru folosirea banilor
(valoarea temporar a banilor), de ctre
banc.
Sume fixate prin contract pentru banii
luai cu mprumut
Criterii de decizie ale unei investiii n
mijloace fixe care implic compararea
costului investiiei cu viitoarele sale
beneficii
Atestat profesional de contabil care de
obicei necesit obinerea unei diplome
de studii superioare de specialitate,
experiena profesional i trecerea unui
examen.
Diferena dintre ncasrile n numerar i
plile n numerar din bugetul de cas
(numerar)
Intrrile i ieirile din situaia fluxului de
numerar care exprim veniturile nete
ctigate
O mic sum de bani (curent), pstrat
n birou pentru mici cheltuieli, n situaia
n care un cec sau un transfer de banc nar fi adecvat
Un fond de casa care se menine
ntotdeauna ntr-o sum fix.
Un tip de contabilitate cu dubl
nregistrare folosit de ONG-uri i alte
organizaii non-profit ce faciliteaz
recunoaterea fondurilor separate pentru
scopuri diferite n cadrul organizaiei

Inflaie

Scderea puterii de cumprare a monedei

datorit creterii nivelului preturilor

mprumut

Aciunea de primire a banilor care

implic rambursarea acestora plus
dobnda la un anumit moment de timp n
viitor
Modificarea soldurilor unui anumit cont
la finele perioadei, n vederea coreciilor
i ajustrilor

nregistrare actualizat

nregistrri de ncheiere
a perioadei
Locatar
Locator

nregistrrile fcute la sfritul anului n

vederea nchiderii conturilor de cheltuieli
i venituri
Persoana care folosete un bun nchiriat,
beneficiarul bunului nchiriat
Proprietarul bunului nchiriat

Accounting And Operation

Manual

Non - Expendable Equipment

Reporting currency
Cash
Double Entry
Chart of Accounts
Accruals
Pro forma
Financial Annual Report
Repairs and Maintenance
Withholding
Gross salary

Net Salary
Ltd. (Limited)
Net Worth
Revenue

A document which fully describes

the procedures, forms and
approvals used by an institution in
conducting its day today
business.
Goods (assets) purchased which
have a useful life of at least tow
years and have a purchase price of
at least a certain amount as
established by the low
The currency in which an
institution prepares its financial
statements
Current assets of the highest
liquidity

Manual de contabilitate

Mijloace fixe

Un manual care descrie pe larg

procedurile, formularele i metodele
folosite de instituie n conducerea
activitilor financiare zilnice
Bunuri achiziionate care au o durat de
funcionare de cel puin 2 ani i au fost
achiziionate la o sum stabilit prin
lege

Moneda de raportare

Moneda n care instituia i alctuiete

rapoartele financiare

Numerar

Active curente cu cea mai mare

lichiditate (fie n moneda, fie n cecuri
sau ambele
nregistrarea simultan a tranzaciilor n
debitul si creditul conturilor

Simultaneous production of an
debit and a credit from processing
a transaction
Listing of all account names
contained in the ledger
Recognition of a service for a
payment as not yet made

Partida dubl

Projected financial statements or

invoices
A yearly document produced by an
institution about the financial
situation
Expenditures for normal operating
up-keep of operational assets
Deduction from salary payments
to satisfy individuals tax liability

Pro forma

Total amount that an individual

earns before any deductions are
taken: taxes, pension and
unemployment fund
The amount the individual
receives after all deductions are
made
British word for limited liability
company
Total assets minus total liabilities
The total cash and credit sales of
an institution

Salariul brut

Planul de conturi
Posturi tranzitorii

Raport financiar anual

Lista tuturor numelor conturilor

coninute n Cartea Mare
Recunoaterea (n contabilitate) a unui
serviciu a crui plat nu a fost nc
fcut
Situaii financiare previzionate sau
facturi emise nainte de livrarea mrfii
Raportul anual al unei instituii despre
situaia financiar

Reparaii i ntreinere

Cheltuieli de ntreinere i funcionare

Reinere. Salariul brut

Reinere fcut la plata salariilor n

vederea achitrii impozitelor pe
veniturile individuale din salariu
Total salariu obinut de un angajat
nainte s fie oprite taxele: impozitul pe
salariu, pensia suplimentar i ajutorul
de omaj
Suma pe care o incaseaza un individ dup
ace s-au oprit toate taxele

Salariul net
SRL
Valoarea net
Venit

Termen englez pentru o societate cu

rspundere limitat
Active totale minus datorii
Totalul vnzrilor n bani sau pe credit
ale unei instituii