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Abnormal (gains, losses)

Extraordinar (castiguri, pierderi)

Accounting estimate

Estimare contabila

Accounting income

Venit contabil

Accounting period

Perioada contabila

Accounting policies

Politici contabile

Accounting profit

Profit contabil

Accounting treatment Tratament contabil


Accruals basis of accounting
Accrued liabilities
Amortisation

Contabilitate de angajamente

Obligatii angajate

Amortizare

Amount of shares issued


Arms length price

Valoarea actiunilor emise

Pret obiectiv

Arms length transaction

Tranzactie cu pret determinat obiectiv

At cost La cost
Balance between benefit and cost

Raportul cost - beneficiu

Balance sheet Bilant


Balance sheet date

Data bilantului

Balance sheet liability method Metoda obligatiilor bilantiere


Benchmark treatment Tratament de baza
Borrowing costs

Costurile indatorarii

Business combination Combinari de intreprinderi


Capital maintenance

Mentinerea capitalului

Carrying amount

Valoarea contabila

Carrying back a tax loss Transferarea pierderii fiscale in perioadele anterioare


Carrying forward unutilised tax credit

Reportarea creditului fiscal neutilizat

Carrying forward unutilised tax losses


Cash

Reportarea pierderilor fiscale neutilizate

Numerar

Cash accounting

Contabilitate de casa

Cash equivalents

Echivalente de numerar

Cash flow statement

Situatia fluxurilor de numerar

Cash flows

Fluxuri de numerar

Cash inflow

Intrari de numerar

Cash on hand

Numerar in casierie

Cash outflow

Iesiri de numerar

Cash payment Plata in numerar


Cash proceeds Incasari in numerar
Certificate of deposit

Certificat de depozit

Changes in financial position

Modificari ale pozitiei financiare

Closing rate

Cursul de inchidere

Company

Societate

Consideration Contraprestatie
Consistency

Consecventa

Consolidated financial statements

Situatii financiare consolidate

Consolidation Consolidare
Construction contract Contract de constructii
Contingencies Contingente
Contingent gain

Castig contingent

Contingent liabilities

Datorii contingente

Contingent losses

Pierderi contingente

Cost method

Metoda costului

Cost of an acquisition

Costul unei achizitii

Cost of disposal

Costuri aferente iesirilor

Cost of goods sold

Costul bunurilor vandute

Cost of inventories

Costul stocurilor

Cost of purchase

Cost de achizitie

Cost of sales

Costul vanzarilor

Cost-plus contract

Contractul cost-plus

Cost-plus method

Metoda cost-plus

Costs and revenues

Costuri si venituri

Current assets Active curente


Current cost

Cost curent

Current investments

Investitii curente

Current liabilities

Datorii curente

Dealing securities

Titluri de plasament

Debt securities Titluri de creanta


Deferred income

Venituri constatate in avans

Deferred payment

Plata amanata

Deferred payment terms

Conditii ale platii amanate

Deferred revenue

Venituri constatate in avans

Deferred tax asset

Creante privind impozitul amanat

Deferred tax liabilities Datorii privind impozitul amanat


Deferred taxes Impozite amanate
Depreciable asset
Depreciation

Activ amortizabil

Amortizare

Diluted earnings per share

Rezultatul pe actiune diluat

Dilutive potential ordinary shares

Actiuni ordinare potentiale diluante

Disclose

A prezenta informatii

Disclosure

Prezentarea informatiilor

Discontinued operations
Disposal

Activitati intrerupta

Cedare

Disposal consideration Contravaloarea Cedarii


Disposal of subsidiary

Cesiunea unei filiale

Disposal proceeds

Incasari din cedare

Doubtful debts allowances on receivables


Economic benefits

Reduceri pentru creante incerte

Beneficii economice

Effective date Data intrarii in vigoare


Enterprise

Intreprindere

Equity Capital propriu


Equity instrument

Instrument de capital propriu

Equity method Metoda punerii in echivalenta


Equity securities

Actiuni

Extraordinary items

Elemente extraordinare

Fair presentation

Prezentare fidela

Fair value

Valoare justa

Faithful representation Reprezentare fidela


FIFO formula

Metoda FIFO

Finance lease

Leasing financiar

Financial position

Pozitia financiara

Financial reporting

Raportare financiara

Financial statements

Situatii financiar

Foreign exchange gain Castiguri din diferente de curs valutar


Forgivable loans
Framework

Imprumuturi nerambursabile

Cadru general

Fundamental errors

Erori fundamentale

Funds held for customers


Gains

Fonduri detinute pentru clienti

Castiguri

General disclosures

Descrieri cu caracter general

Going concern Continuitatea activitatii


Goodwill

Fond comercial

Grants related to assets

Subventii privind activele

Grants related to income

Subventii de exploatare

Gross margin

Marja bruta

Hedge A acoperi riscul


Hedging

Acoperirea riscului

Historical cost Cost istoric


Historical cost system Sistemul costului istoric
Holding gains

Castig din detinerea de active

Identifiable assets

Active identificabile

Identification of assets and liabilities


Immaterial

Nesemnificativ

Impairement

Depreciere

Identificarea activelor si obligatiilor

Impairement loss

Pierdere din depreciere

Income statement

Contul de profit si pierdere

Industry and geographical segments


Interest in joint ventures

Segmente de activitate si zone geografice

Interes in asocieri in participatie

Interim financial report Raport financiar interimar


Inventories
Item

Stocuri

Element

Joint venture

Asocieri in participatie

Lease Lesing
Liability method

Metoda obligatiei

LIFO formula

Metoda LIFO

Line items

Elementeranduri

Long term receivables Creante pe termen lung


Marketable securities

Titluri de plasament

Matching of cost with revenues Conceptul conectarii costurilor la venituri


Materiality

Prag de semnificatie

Measured reliably

Evaluat in mod credibil

Measurement Comensurare / Evaluare


Merger Fuziune
Minority interests

Interese minoritare

Negative goodwill

Fond comercial negativ

Net income

Venitul net

Net realisable value

Valoare realizabila neta

Non current assets

Active imobilizate

Non current liabilities

Datorii pe termen lung

Non-current

Pe termen lung

Obligation

Obligatie

Obsolescence Uzura morala


Obsolescence allowances on inventories

Reduceri pentru deprecierea stocurilor

Off-balance-sheet items
Offsetting

Elemente extrabilantiere

Compensare

On balance sheet items Elemente bilantiere


Operating activities

Activitati de exploatare

Operating costs

Cheltuieli de exploatare

Operating income

Venituri din exploatare

Operating profit

Profit din exploatare

Ordinary activities

Activitati curente

Outstanding shares

Actiuni in circulatie

Payables

Datorii

Percentage of completion method


Performance

Performanta

Present value

Valoare actualizata

Presentation

Prezentare

Proceeds

Incasari

Metoda gradului de finalizare

Property, plant and equipment Terenuri si mijloace fixe


Provision

Provizion

Provision for taxes payable


Prudence

Provizioane pentru impozite de platit

Prudenta

Realisable value

Valoare realizabila

Receivables

Creante

Recognition

Recunoastere

Recognition criteria

Criterii de recunoastere

Reconciliation Reconciliere
Recoverable amount

Valoare recuperabila

Related party disclosures

Prezentarea informatiilor privind partile afiliate

Related party transactions

Tranzactii cu partile afiliate

Relevance

Relevanta

Reportable segment

Segment de raportare

Reporting currency

Moneda de raportare

Reporting date Data raportarii


Reporting on a net basis
Reporting period

Raportarea pe baza valorilor nete

Perioada de raportare

Research and development costs


Reserves

Cheltuieli de cercetare si dezvoltare

Rezerve

Residual value Valoare reziduala


Restatement

Retratare

Retained earnings

Rezultat reportat

Retirement benefit plans

Fonduri de pensii

Return on investments Rentabilitatea investitiilor


Revaluation reserve

Rezerve din reevaluare

Revaluation surplus

Surplus din reevaluare

Revenue

Venituri

Reversal of items
Sales

Reluarea elementelor

Vanzari

Selling costs

Costuri de vanzare

Set-off A compensa
Share capital

Capital social

Share premium Prime de capital


Share split

Divizarea actiunilor

Share warrant Optiune pe actiuni


Shareholders equity

Capitaluri proprii

Shareholders interest Interesul actionarilor


Subsidiary

Filiala

Substance over form

Prevalenta economicului asupra juridicului

Tax base of an asset or liability Baza de impozitare a unui activ sau obligatii
Tax expense

Cheltuiala cu impozitul pe profit

Tax income

Venit fiscal

Tax liability

Obligatie fiscala

Tax loss carry forward Reportarea pierderii fiscale


Tax on income Impozit pe profit
Taxable profit Profit impozabil
Temporary difference Diferenta temporara
Timeliness

Oportunitate

Timing differences

Diferente temporale

Title to assets Titlul de proprietate asupra activelor


Trade liabilities Obligatii comerciale
Trade receivables

Creante comerciale

Transactions and other events Tranzactii si alte evenimente


Treasury stocks Actiuni proprii
True and fair view/fair presentation

Imagine fidela/ prezentare fidela

Trust activities Activitati de administare a activelor


Trustee

Adiministrator de active

Valuation allowances

Reduceri de valoare

Working capital

Fond de rulment

Write-down on an item by item basis

Reducerea valorii contabile element cu element

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