Am tradus in limba engleza principalii 512 termeni din domeniul finanicar-contabil:

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;
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. Contractul cost-plus = Cost-plus contract;
110. Contraprestatie = Consideration;
111. Contravaloarea cedarii = Disposal consideration;
112. Contul de profit si pierdere = Income statement;
113. Conturi blocate = Booked balances;
114. Conversie = Conversion;
115. Copie certificata = Certified copy;
116. Cost curent = Current cost;
117. Cost de achizitie = Cost of purchase;
118. Cost istoric = Historical cost;
119. Costul bunurilor vandute = Cost of goods sold;
120. Costul fortei de munca = Labour cost;
121. Costul stocurilor = Cost of inventories;
122. Costul unei achizitii = Cost of an acquisition;
123. Costul vanzarilor = Cost of sales;
124. Costuri absorbite = Absorbed cost;
125. Costuri aferente iesirilor = Cost of disposal;
126. Costuri de vanzare = Selling costs;
127. Costuri fixe = Fixed cost;
128. Costuri marginale = Marginal cost;
129. Costuri operationale = Operating expense;
130. Costuri si venituri = Costs and revenues;
131. Costuri variabile = Variable cost;
132. Costurile indatorarii = Borrowing costs;
133. Creante = Receivables;
134. Creante clienti = Account Receivable;
135. Creante comerciale = Trade receivables;
136. Creante pe termen lung = Long term receivables;
137. Creante privind impozitul amanat = Deferred tax asset;
138. Crestere economica = Economic growth;
139. Criterii de recunoastere = Recognition criteria;
140. Cumparare fortata = Buy-in;
141. Cupon (la obligatiune) = Coupon;
142. Curent, pe termen scurt = Current;
143. Cursul de inchidere = Closing rate;
144. Data bilantului = Balance sheet date;
145. Data exercitarii = Exercise Date;
146. Data expirarii = Expiration Date;
147. Data inregistrarii = Date of Record;
148. Data intrarii in vigoare = Effective date;
149. Data raportarii = Reporting date;
150. Datorie in obligatiuni = Bonded Debt;
151. Datorie pe termen scurt = Short term debt;
152. Datorie pe tremen lung = Long term debt;
153. Datorii = Liabilities;
154. Datorii bancare = Notes Payable Bank;
155. Datorii contingente = Contingent liabilities;
156. Datorii curente = Current liabilities;
157. Datorii fiscale = Tax Payable;
158. Datorii la furnizori pe termen lung = Long term liabilities;
159. Datorii la stat = Tax Due;
160. Datorii pe termen lung = Non current liabilities;
161. Datorii privind impozitul amanat = Deferred tax liabilities;
162. Declaratia oficiala = Official Statement;
163. Decontare = Clearance;
164. Depreciere = Impairment;
165. Descrieri cu caracter general = General disclosures;
166. Dezvolta, in curs de executie = Progress, On the ...;
167. Diferenta temporara = Temporary difference;
168. Diferente temporale = Timing differences;
169. Diluarea participarii publice = Equity ownership opening;
170. Discont = Discount;
171. Distribuire la bursa = Exchange Distribution;
172. Distribuire negociata = Negotiated Underwriting;
173. Dividende = Dividends;
174. Dividende de plata = Dividend Payout;
175. Divizarea actiunilor = Share split;
176. Dobanda = Interest;
177. Dobanda acumulata = Accrued Interest;
178. Dobanda compusa = Compound Interest;
179. Dobanda pentru imprumuturi revocabile = Call Money Rate;
180. Drept (de..) = Right;
181. Drept de preemptiune = Pre-emptive Right;
182. Drept de subscriere = Subscription Right;
183. Durata de incasare a creantelor = Days Sales Outstanding;
184. Echivalente de numerar = Cash equivalents;
185. Efect de comert = Paper;
186. Efect de levier = Leverage;
187. Efect de saturatie = Crowding - out effect;
188. Element = Item;
189. Elemente bilantiere = On balance sheet items;
190. Elemente extrabilantiere = Off-balance-sheet items;
191. Elemente extraordinare = Extraordinary items;
192. Elemente-randuri = Line items;
193. Emisiune = Issue;
194. Emisiune fierbinte = Hot Issue;
195. Emisiune de obligatiuni = Bond Issue;
196. Emisiune noua = New Issue;
197. Emitent = Issuer;
198. Erori fundamentale = Fundamental errors;
199. Estimare contabila = Accounting estimate;
200. Evaluare imobiliara = Real Estate Appraisal;
201. Evaluat in mod credibil = Measured reliably;
202. Evaziune fiscala = Tax evasion;
203. Executare = Execution;
204. Expansiune = Expansion;
205. Extras = Excerpt;
206. Extras de bilant = Summarized balance-sheet;
207. Extras de cont = Account Statement;
208. Falit = Bankrupt;
209. Filiala = Subsidiary;
210. Finantare anticipata = Advance Refunding;
211. Finantare pe credit = Debt financing;
212. Flux de fonduri = Flow of Funds;
213. Fluxuri de numerar = Cash flows;
214. Fond comercial (pozitiv) = Goodwill;
215. Fond comercial negativ = Negative goodwill;
216. Fond de rulment brut (total) = Working capital;
217. Fond de rulment net = Net Working capital;
218. Fonduri de pensii = Retirement benefit plans;
219. Fonduri detinute pentru clienti = Funds held for customers;
220. Forma nominativa = Registered Form;
221. Forta de munca = Labour force;
222. Franciza = Franchise;
223. Fuziune = Merger;
224. Garant = Bondsman;
225. Garantie = Collateral;
226. Greva = Strike;
227. Identificarea activelor si obligatiilor = Identification of assets and
liabilities;
228. Iesiri de numerar = Cash outflow;
229. Imagine fidela/ prezentare fidela = True and fair view/fair presentation;
230. Imaterial, intangibil = Intangible;
231. Imobiliar, fiduciar = Real;
232. Impozit pe profit = Tax on income;
233. Impozit real = Real tax;
234. Impozite amanate = Deferred taxes;
235. Imprumut = Loan;
236. Imprumut imobiliar = Mortgage;
237. Imprumut revocabil = Call Loan;
238. Imprumuturi nerambursabile = Forgivable loans;
239. Imprumuturi pe termen lung si solduri bancare creditoare = Long
term borrowings;
240. Imprumuturi pe termen scurt si solduri bancare creditoare = Short
term borrowings;
241. Impune, a stabili un impozit = Assess;
242. Incasare, crestere = Increase;
243. Incasari = Proceeds;
244. Incasari din cedare = Disposal proceeds;
245. Incasari in numerar = Cash proceeds;
246. Inchidere de conturi = Strike a balance;
247. Indemnizatie = Allowance;
248. Indexare = Pegging;
249. Indice de piata = Market Index;
250. Inflatie = Inflation;
251. Inghetarea cresterii salariale = Wage freeze;
252. Inregistrare = Booking;
253. Instrument de capital propriu = Equity Instrument;
254. Instrument de credit = Debt Instrument;
255. Interes in asocieri in participatie = Interest in joint ventures;
256. Interese minoritare = Minority interests;
257. Intrari de numerar = Cash inflow;
258. Intreprindere = Enterprise;
259. Inventar, stoc = Inventory;
260. Investitie = Investment;
261. Investitii curente = Current investments;
262. Ipoteca generala = Blanket mortgage;
263. Ipotecare = Hypothecation;
264. La cost (inregistrare la...) = At cost;
265. La maturitate (incasare la...) = Maturities;
266. Leasing financiar = Finance lease;
267. Lesing = Lease;
268. Lichidare = Liquidation;
269. Lichidare cash = Cash settlement;
270. Lichiditate = Liquidity;
271. Lichiditatea curenta = Quick Ratio;
272. Lichiditatea generala (globala) = Current Ratio;
273. Licitatie concurentiala = Competitive Bidding;
274. Linie de credit = Line of Credit;
275. Livrare esalonata = Staggered delivery;
276. Marja = Margin;
277. Marja bruta = Gross margin;
278. Materii prime = Raw material;
279. Medie = Average;
280. Medie mobila = Moving Average;
281. Mentinerea capitalului = Capital maintenance;
282. Metoda cost-plus = Cost-plus method;
283. Metoda costului = Cost method;
284. Metoda FIFO = FIFO formula;
285. Metoda gradului de finalizare = Percentage of completion method;
286. Metoda LIFO = LIFO formula;
287. Metoda obligatiei = Liability method;
288. Metoda obligatiilor bilantiere = Balance sheet liability method;
289. Metoda punerii in echivalenta = Equity method;
290. Modificari ale pozitiei financiare = Changes in financial position;
291. Moneda de raportare = Reporting currency;
292. Navlu = Freight;
293. Negociabilitate = Negotiability;
294. Negociere directa = Direct negotiation;
295. Neobisnuite (castiguri, pierderi) = Abnormal (gains, losses);
296. Neplata unei datorii = Default;
297. Nesemnificativ = Immaterial;
298. Normarea a muncii = Standardization of Labour;
299. Nucleu stabil de actionari = Core ownership;
300. Numar de zile ale perioadei de incasare = Collection days;
301. Numerar = Cash;
302. Numerar in casierie = Cash on hand;
303. Obligatie = Obligation;
304. Obligatie fiscala = Tax liability;
305. Obligatii angajate = Accrued liabilities;
306. Obligatii comerciale = Trade liabilities;
307. Obligatii la furnizori = Account Payable;
308. Obligatiune = Bond;
309. Obligatiune cu colateral = Collateral Trust Bond;
310. Obligatiune cu cupon = Coupon Bond;
311. Obligatiune cu discont = Discount Bond;
312. Obligatiune garantata cu echipamente = Equipment Trust Certificate;
313. Obligatiune in forma dematerializata = Book Entry Bond;
314. Obligatiune ipotecara = Mortgage Bond;
315. Obligatiune speculativa = Junk Bond;
316. Obtinere de profituri = Profit Taking;
317. Oferta (de distribuire) publica = Public Offering (Distribution);
318. Oferta de drepturi = Right Offering;
319. Oferta publica de vanzare = Public offering of shares;
320. Operatiune, operational, functionare = Operation;
321. Operatiuni de piata deschisa = Open Market Operation;
322. Oportunitate = Timeliness;
323. Optiune pe actiuni = Share warrant;
324. Ordin, comanda = Order;
325. Parteneriat = Partnership;
326. Pasiv total = Liabilities and Net Worth;
327. Performanta = Performance;
328. Perioada contabila = Accounting period;
329. Perioada de raportare = Reporting period;
330. Piata de licitatie = Auction Marketplace;
331. Piata de negociere = Negotiated Marketplace;
332. Piata monetara = Money Market;
333. Piata normala = Normal Market;
334. Piata secundara = Aftermarket;
335. Pierdere din depreciere = Impairment loss;
336. Pierderi contingente = Contingent losses;
337. Plasament direct = Direct placement;
338. Plasament privat = Private placement;
339. Plata amanata = Deferred payment;
340. Plata in numerar = Cash payment;
341. Plata, scadere = Decrease;
342. Plati = Payments;
343. Plati restante = Back payments;
344. Politici contabile = Accounting policies;
345. Portofoliu = Portfolio;
346. Portofoliu eficient = Efficient Portfolio;
347. Pozitia financiara = Financial position;
348. Prag de semnificatie = Materiality;
349. Preceptor = Tax collector;
350. Preluare = Takeover;
351. Pret = Price;
352. Pret obiectiv = Arm’s length price;
353. Pretul net = Net Price;
354. Pretul pietei = Market Price;
355. Prevalenta economicului asupra juridicului = Substance over form;
356. Prezentare = Presentation;
357. Prezentare fidela = Fair presentation;
358. Prezentarea informatiilor = Disclosure;
359. Prezentarea informatiilor privind partile afiliate = Related party
disclosures;
360. Prima = Premium;
361. Prime de capital = Share premium;
362. Principal (venit principal) = Core;
363. Privatizare = Going private;
364. Procura = Power of Attorney;
365. Produse finite = Finished goods;
366. Produse in curs de fabricatie = Work in progress;
367. Profit contabil = Accounting profit;
368. Profit din exploatare = Operating profit;
369. Profit impozabil = Taxable profit;
370. Profitul brut = Gross Profit;
371. Prognoza economica = Business forecasting;
372. Proprietate individuala = Individual Proprietorship;
373. Proprietate unica = Proprietorship Individual;
374. Prospect = Prospectus;
375. Provizion = Provision;
376. Prudenta = Prudence;
377. Public(a), a deveni publica = Going Public;
378. Putere de cumparare = Buying Power;
379. Rambursare in avans = Advance Refunding;
380. Randament = Yield;
381. Randamentul curent = Current Yield;
382. Randamentul pana la scadenta = Yield to Maturity;
383. Raport anual = Annual Report;
384. Raport de subscriere = Subscription Ratio;
385. Raport financiar interimar = Interim financial report;
386. Raportare financiara = Financial reporting;
387. Raportarea pe baza valorilor nete = Reporting on a net basis;
388. Raportul cost - beneficiu = Balance between benefit and cost;
389. Raportul pret/castig = Price Per Earnings Ratio;
390. Raportul valoare de piata/valoare contabila = Market to Book Ratio;
391. Rascumparare = Redemption;
392. Raspundere limitata = Limited Liability;
393. Rata capitalizarii = Capitalization Ratio;
394. Rata de crestere = Growth Rate;
395. Rata de rentabilitate a activelor totale (ROA) = Return on Assets
(ROA);
396. Rata de rotatie a activelor = Assets Turnover Ratio;
397. Rata de rotatie a creantelor = Accounts Receivable Turnover Ratio;
398. Rata de rotatie a stocurilor = Inventory Turnover Ratio;
399. Rata de schimb = Exchange Rate;
400. Reconciliere = Reconciliation;
401. Recunoastere = Recognition;
402. Reducere initiala = Initial Allowance;
403. Reducerea valorii contabile element cu element = Write-down on an
item by item basis;
404. Reduceri = Deductions;
405. Reduceri de valoare = Valuation allowances;
406. Reduceri pentru creante incerte = Doubtful debts allowances on
receivables;
407. Reduceri pentru deprecierea stocurilor = Obsolescence allowances on
inventories;
408. Relevanta = Relevance;
409. Reluarea elementelor = Reversal of items;
410. Rentabilitatea investitiilor = Return on investments;
411. Rentabilitatea financiara a capitalului propriu (ROE) = Return on
Equity (ROE);
412. Reportarea creditului fiscal neutilizat = Carrying forward unutilized tax
credit;
413. Reportarea pierderii fiscale = Tax loss carry forward;
414. Reportarea pierderilor fiscale neutilizate = Carrying forward unutilized
tax losses;
415. Reprezentare fidela = Faithful representation;
416. Responsabil de cont = Account Executive;
417. Retine = Retain;
418. Retragere = Backing Away;
419. Retratare = Restatement;
420. Rezerva = Reserve;
421. Rezerve din reevaluare = Revaluation reserve;
422. Rezultat reportat = Retained earnings;
423. Rezultatul pe actiune diluat = Diluted earnings per share;
424. Risc de reinvestire = Reinvestment Risk;
425. Salariu = Wage;
426. Sarcina, pret, onorariu, cost = Charge;
427. Scadenta = Maturity;
428. Scadentar = Maturity Schedule;
429. Schimbul datoriilor in actiuni = Debt / Equity Swap;
430. Sciziune = Spin-Off;
431. Scutit de taxe = Tax free;
432. Segment de raportare = Reportable segment;
433. Segmente de activitate si zone geografice = Industry and geographical
segments;
434. Seif = Box;
435. Serviciul datoriei = Debt Service;
436. Sistemul costului istoric = Historical cost system;
437. Situatia fluxurilor de numerar = Cash flow statement;
438. Situatii financiare = Financial statements;
439. Situatii financiare consolidate = Consolidated financial statements;
440. Societate = Company;
441. Societate in comandita = Limited Partnership;
442. Sold creditor = Credit Balance;
443. Sold debitor = Debit Balance;
444. Sold debitor ajustat = Adjusted Debit Balance;
445. Solduri finale = Closing Bank Balance;
446. Solduri initiale = Opening Bank Balance;
447. Solvabilitate = Solvency;
448. Somer = Unemployed Worker;
449. Sondaj = Sampling;
450. Spete restante = Back charges;
451. Stagflatie = Stagflation;
452. Stagnare = Stagnation;
453. Studiu de fezabilitate = Feasibility Study;
454. Subevaluat = Under valuated;
455. Subinchiriere = Afterimage;
456. Subordonat = Subordinate;
457. Subscriere = Subscription;
458. Subventii de exploatare = Grants related to income;
459. Subventii privind activele = Grants related to assets;
460. Surplus din reevaluare = Revaluation surplus;
461. Tangibil, material = Tangible;
462. Taxa de depozitare = Bond Dues;
463. Taxa pe valoare adaugata (TVA) = Value Added Tax (VAT);
464. Terenuri si mijloace fixe = Property, plant and equipment;
465. Termen lung (pe ...) = Non-current;
466. Titlu certificat = Certificated Security;
467. Titlu de valoare cu venit fix = Fixed-Income Security;
468. Titlul de proprietate asupra activelor = Title to assets;
469. Titluri de creanta = Debt securities;
470. Transferarea pierderii fiscale in perioadele anterioare = Carrying back
a tax loss;
471. Tranzactie cu pret determinat obiectiv = Arm’s length transaction;
472. Tranzactie in numerar = Cash Trade;
473. Tranzactii cu partile afiliate = Related party transactions;
474. Tranzactii si alte evenimente = Transactions and other events;
475. Trata = Bill of Exchange;
476. Tratament contabil = Accounting treatment;
477. Tratament de baza = Benchmark treatment;
478. Utilitate = Utility;
479. Uz de fals = Use of forgery;
480. Uzura morala = Obsolescence;
481. Valoare actualizata = Present value;
482. Valoare adaugata = Added Value;
483. Valoare corecta de piata = Fair Market Value;
484. Valoare de piata = Market Value;
485. Valoare de piata de referinta = Base Market Value;
486. Valoare intrinseca = Intrinsic Value;
487. Valoare justa = Fair value;
488. Valoare realizabila = Realisable value;
489. Valoare realizabila neta = Net realisable value;
490. Valoare recuperabila = Recoverable amount;
491. Valoare reziduala = Residual value;
492. Valoarea actiunilor emise = Amount of shares issued;
493. Valoarea contabila = Carrying amount;
494. Valoarea imprumutului = Loan Value;
495. Valoarea la scadenta = Maturity Value;
496. Valoarea nominala = Face Value;
497. Valuta = Currency;
498. Vanzare grupata = Banded pack;
499. Vanzare incrucisata = Cross selling;
500. Vanzari = Sales;
501. Variatie neta = Net Change;
502. Venit = Revenue;
503. Venit contabil = Accounting income;
504. Venit fiscal = Tax income;
505. Venitul net = Net Income;
506. Venituri constatate in avans = Deferred revenue (income);
507. Venituri din dobanzi = Interest income;
508. Venituri din exploatare = Operating income;
509. Vot cumulativ = Cumulative Voting;
510. Vot statutar = Statutory Voting;
511. Zona libera = Free Zone;
512. Zona vamala libera = Duty Free Zone;