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Accounting estimate
Estimare contabila
Accounting income
Venit contabil
Accounting period
Perioada contabila
Accounting policies
Politici contabile
Accounting profit
Profit contabil
Contabilitate de angajamente
Obligatii angajate
Amortizare
Pret obiectiv
At cost La cost
Balance between benefit and cost
Data bilantului
Costurile indatorarii
Mentinerea capitalului
Carrying amount
Valoarea contabila
Numerar
Cash accounting
Contabilitate de casa
Cash equivalents
Echivalente de numerar
Cash flows
Fluxuri de numerar
Cash inflow
Intrari de numerar
Cash on hand
Numerar in casierie
Cash outflow
Iesiri de numerar
Certificat de depozit
Closing rate
Cursul de inchidere
Company
Societate
Consideration Contraprestatie
Consistency
Consecventa
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
Cost of disposal
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
Costuri si venituri
Cost curent
Current investments
Investitii curente
Current liabilities
Datorii curente
Dealing securities
Titluri de plasament
Deferred payment
Plata amanata
Deferred revenue
Activ amortizabil
Amortizare
Disclose
A prezenta informatii
Disclosure
Prezentarea informatiilor
Discontinued operations
Disposal
Activitati intrerupta
Cedare
Disposal proceeds
Beneficii economice
Intreprindere
Actiuni
Extraordinary items
Elemente extraordinare
Fair presentation
Prezentare fidela
Fair value
Valoare justa
Metoda FIFO
Finance lease
Leasing financiar
Financial position
Pozitia financiara
Financial reporting
Raportare financiara
Financial statements
Situatii financiar
Imprumuturi nerambursabile
Cadru general
Fundamental errors
Erori fundamentale
Castiguri
General disclosures
Fond comercial
Subventii de exploatare
Gross margin
Marja bruta
Acoperirea riscului
Identifiable assets
Active identificabile
Nesemnificativ
Impairement
Depreciere
Impairement loss
Income statement
Stocuri
Element
Joint venture
Asocieri in participatie
Lease Lesing
Liability method
Metoda obligatiei
LIFO formula
Metoda LIFO
Line items
Elementeranduri
Titluri de plasament
Prag de semnificatie
Measured reliably
Interese minoritare
Negative goodwill
Net income
Venitul net
Active imobilizate
Non-current
Pe termen lung
Obligation
Obligatie
Off-balance-sheet items
Offsetting
Elemente extrabilantiere
Compensare
Activitati de exploatare
Operating costs
Cheltuieli de exploatare
Operating income
Operating profit
Ordinary activities
Activitati curente
Outstanding shares
Actiuni in circulatie
Payables
Datorii
Performanta
Present value
Valoare actualizata
Presentation
Prezentare
Proceeds
Incasari
Provizion
Prudenta
Realisable value
Valoare realizabila
Receivables
Creante
Recognition
Recunoastere
Recognition criteria
Criterii de recunoastere
Reconciliation Reconciliere
Recoverable amount
Valoare recuperabila
Relevance
Relevanta
Reportable segment
Segment de raportare
Reporting currency
Moneda de raportare
Perioada de raportare
Rezerve
Retratare
Retained earnings
Rezultat reportat
Fonduri de pensii
Revaluation surplus
Revenue
Venituri
Reversal of items
Sales
Reluarea elementelor
Vanzari
Selling costs
Costuri de vanzare
Set-off A compensa
Share capital
Capital social
Divizarea actiunilor
Capitaluri proprii
Filiala
Tax base of an asset or liability Baza de impozitare a unui activ sau obligatii
Tax expense
Tax income
Venit fiscal
Tax liability
Obligatie fiscala
Oportunitate
Timing differences
Diferente temporale
Creante comerciale
Adiministrator de active
Valuation allowances
Reduceri de valoare
Working capital
Fond de rulment