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A acredita – to accredit Acreditare - accreditation Acreditiv documentar – documentary credit / documentary letter of credit (L/C) Act – act / document / deed - de aderare – Act of Accession - de asociere – deed of partnership / articles of partnership
Abatere – deviation - de la norm` - deviation from the rule Abonament – subscription Abonat – subscriber A abroga – to abrogate - o lege – to abrogate a law
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Absorb\ie – merger Absolvire de datorie – remission of debt Abunden\` - abundance Abuz – abuse - de [ncredere – breach of trust - de putere – abuse of power A acapara – to seize / to capture Accept /Acceptare : acceptance - in alb – blank acceptance - bancar` - banker’s acceptance - a tratei – draft acceptance. Accesorii – appurtanance Acciz` - excise duty A achita – to acquit / to pay off - datoriile – to discharge the debt - o factura – to settle an invoice A se achita de obliga\ii – to discharge one’s obligation Achitare – acquittal Achitat – paid Achizitor – buyer / purchaser Achizi\ie – acquisition / purchase Achizi\ie de mijloace fixe – addition to fixed assets Acont – advance payment / deposit / earnest money / deposit on order received. Acoperirea dividendului – dividend cover Acord – agreement - standby – Standby Agreement - interguvernamental – intergovernmental - multilateral - multilateral - de cliring – clearing agreement. A acorda – to grant - ajutor – to lend assistance - asisten\` tehnic` - to give technical assistance - aten\ie – to pay attention - clauza na\iunii celei mai favorizate – to grant the most-favoured-nationclause. - credit – to give credit - dreptul – to give the right - [nlesniri (avantaje) – to grant facilities - o bonifica\ie – to make an allowance - un avans – to advance money.
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- constitutiv – Memorandum and articles of asociation (MB) - juridic – legal instrument - justificativ – voucher / documentary evidence Active – assets. Activ(e) : - amortizabile – depreciable assets - blocate – blocked assets - comerciale – operating assets - contabil – total asset value - circulante – circulating assets - disponibil – liquid resources / cash & bank balances. - fictive – fictitious assets. - financiar – financial assets. - fix corporal – tangible fixed assets / plant & equipment. - fixe – fixed assets. - fixe financiar – investment assets. - nelichid – illiquid asset. - nete – net assets / equity. - net real – equity capital. Activitate financiar` - financial activity A ac\iona – to act. A ac\iona [n justi\ie(pe cineva) – to charge (someone) with an offense / to bring (someone) to trial. Ac\ionar – stockholder / shareholder. Ac\ionar majoritar – major shareholder. Ac\ionare [n justi\ie – initiation of proceedings. Ac\iune : share / stock - emis` - issued share - f`r` valoare nominal` - no par value stock - gratuit` - bonus share. - neemis` - unissued share - nominativ` – registered stock
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Agen\ie (reprezentan\`) – agency Agio – premium / agio. Ajustare – adjustment - pentru consolidare – consolidation adjustment - a provizioanelor anterior excedentare – prior year correction of estimated amounts / adjustment for overprovisions in previous year. - de valoare – value adjustment. Ajutor - economic – economic assistance - financiar – financial assistance - de revizor – audit assistant / audit clerk. „(la) alegerea cumparatorului” – ( at) buyer’s option Alocare – allocation Aloca\ie – allowance - bugetar` - budget dole. A am@na – to postpone Am@nare - postponement Amenaj`ri – fixtures A amenda – to fire A amortiza – to amortise - un [mprumut – to silk a loan / to redeem - o datorie – to pay off a debt Amortizare – depreciation / amortization / pay-off Amortizare : - accelerat` - accelereted amortization - complet` – written off - a unei datorii – debt redemtion - financiar` - redemption - linear` - straight line depreciation - par\ial `– written down - progresiv` - progresive depreciation / increasing charge depreciation. Amortisment – amortisation
- ordinar` - equity security / par value stock - privilegiat` - preferred stock - privilegiat` cu dividend cumulativ cumulative preference share. - proprii ale grupului – own shares of group/ investments of subsidiary in capital stock of parent company. - la purt`tor – bearer share. - r`scump`rat` - treasury stock. Ac\iune [n garan\ie – warranty claim. A acumula – to accumulate Acumulare baneasc` - hoarding money Acuzat – party defendant. Adaos comercial – gross margin Adi\ional (la) - extra Adjudecare - adjudecation Adjunct – deputy / vice Ad valorem([n acord cu valoarea) – ad valorem Aderare – accession
A adopta (o hot`r@re) – to adopt (a resolution) - o hot`r@re a asocia\ilor – to adopt a shareholders resolution. Administrator – manager Administrarea activelor – administration of assets. Administra\ie fiscal` - board of inland revenue. Adres` (loca\ie) comercial` - business address „adresele juridice al firmelor” – legal domicile of companies Adunarea General` a Ac\ionarilor – Shareholde r’s Meeting Adunare General` Extraordinar` Extraordinary General Meeting (EGM) Adunare General` Ordinar` Annual General Meeting (AGM) Afacere – business / deal Afirma\ie – allegation / averment Aflux de cump`r`tori – large number of buyers Agent – agent Agent economic – economic unit. Agent de [ncas`ri – debt collector.
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Amortisment(e) : - acumulate – accumulated depreciation - contabil – depreciation of assets - pentru depreciere – wear & tear allowance - tehnic – depreciation on account of wear & tear - inclus [n costul de produc\ie – calculatory depreciation / depreciation-costing estimate
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adoption of the annual accounts / approval of the annual financial statement. Arbitraj valutar – currency arbitrage Arierate – arrears Art.1 alin.4 – Art.1(4) Arvun` - advance payment / deposit on order received Asanare – reconstruction / reorganisation. Asigurare – insurance „asisten\` juridic`” – juridical assistance Asociat : - partner / associate - activ – active partner. - comanditat – general partner. Asocia\ie : - association / partnership - familiar` - Family Company - profesional` - trade association. „a]a cum reiese din...” - as evidenced by... A atrage cump`r`tori – to draw customers. Atribuire de ac\iuni – allotment of shares Atribuire gratuit` de ac\iuni(prin capitalizarea rezervelor) – stock dividend. Atribut fiscal – fiscal attribute Audit : – audit - exter n – external audit - general – completed audit - legal – statutory audit - par\ial – restricted audit Auditor : – auditor. - legal – statutory auditor. Autenticitate – autenticity A autentifica – to notarize. Autentificare – autentication Autofinan\are – self-financing / internal financing. Autoriza\ie : – permit / authorisation / licence - de construc\ie – building permit - de func\ionare – operating permit - de func\ionare a uzinei – industrial operating permit(authorisation) / plant permit. - de plat` - payment authorisation Aval – aval Avalizator – guarantee Avalizare – endorsement Avans : - advance payment / earnest money / deposit on order received. - de preemisiune – bon anticipation note / BAN.
An financiar(bugetar) – accounting period / accounting year/ fiscal period / financial year Analist de costuri – cost accountant / management accountant Analiza : - bilan\ului – balance sheet analysis - cost-eficacitate – cost volume profit analysis - ecarturilor – gap analysis - gestiunii – investigation Analiz` - analysis Andosare : - endorsement - [n alb – blank endorsement Andosator – endorsee Anexa : - annex / enclosure - la bilan\ - notes of the accounts / notes of the accounts / notes on the accounts disclosures / notes to the financial statements. - XY la acest contract – annex XY hereto Angajament : - commitment - [n afara bilan\ului – contingent liability - al girantului – endorser’s liability - ]i riscuri [n afara bilan\ului – commitments & contigencies. Angajare de personal – employment A fi angajat [n calitate de...- to be employed as... Angrosist – wholesaler / wholedealer. Antet – letterhead / heading Anuitate – annuity A anula – to cancel Anulare : - cancellation - a unei intr`ri – cancellation of an entry. A ap`ra interesele – to protect the interests Ap`rare contra infla\iei – hedge against inflation Aplicare retroactiv` - retroactive appliance Aport : - (ul) ac\ionarului – shareholder contribution - de capital – contributed capital - [n natur` - issue otherwise than cash - par\ial de activ – contribution of capital. A aproba bugetul – to pass the budget Aprobare : – approval / authorization - a bilan\ului anual –
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- pentru cheltuieli curente – advance for running expenses Avantaje : - advantages - accesorii(sociale) – fringe benefits - fiscale pentru investi\ii – investment incentives. Aviz : - advice / note. - de confirmare – reconciliation statement / bank reconciliation. - de credit – credit advice. - de debit – debit advice. Avizat – advised. Avu\ie na\ional` - national wealth
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- de lichidare – liquidation balance sheet / balance sheet for liquidation purposes. - previzional – estimed balance sheet. - tip – normal balance sheet. Bilet la ordin – promissory note. Birou contabil – accounting office Blocaj financiar – illiquidity. Bon : - voucher - de folosin\` - dividend right certificate - de lucru – labour time record - de tezaur – treasury bill / treasury bond. Bonifica\ie – bonus / premium. Bonitate : – credit standing - financiar` - credit rating / creditworthiness Borderou de plat` - remittance slip / rem. voucher. Brevet – patent Broker – broker Brut – gross. Buget : - budget - de exploatare – operating budget. - financiar – financial budget - fix – fixed budget - flexibil – flexible budget - func\ional – functional budget - de investi\ii – capital budget - de imobiliz`ri – capital expediture budget - de lichidit`\i – cash budget / cash flow forecast - de trezorerie - cash budget / cash flow forecast - de materiale – materials budget - de produc\ie – production budget - de v@nz`ri – sales budget. - de venituri ]i cheltuieli – incomes & expeditures budget Bun de [nchiriat – lease hold. Bunuri : – goods - de capital – capital goods / investment goods - de consum – consumer goods - corporale ]i necorporale – tangible & intagible property. Bursa de valori – Stock Exchange.
Balan\` - balance - de verificare – trial balance - financiar` – financial balance Banc` : - bank - comercial` - commercial bank - de depuneri – deposit bank - (institu\ie) – banking institution - de investi\ii – investment bank. Bancher - banker Bancrut` : - bancruptcy - simpl` - simple bancruptcy - frauduloas` - embezzed bancruptcy Bani : - money - (numerar) - cash - de cont – account money. ...[n baza faptelor stabilite... – based on the facts established. Baz` de aprovizionare – basis of assessment Beneficiar : - beneficiary - (ul) leasingului - lessee A beneficia de – to profit by Beneficiu : -earnings / profit / income - acumulat (nedistribuit) – retained profit / retained earning / earned surplus. - alternativ – alternative payee. - brut ([nainte de impozitare) – pretax profit. - contabil – book profit. - exerci\iului – profit for the period. - impozabil – taxable income / assessable profit. - infla\ionist – profit arising from inflation. - neimpozabil – tax-exempt profit. - net – net profit. - net per ac\iune – net income per share - net total – profit for the period. - per ac\iune – earnings per share. - pl`\ii – payee. - realizat – realised profit. Bilan\ : - balance sheet / statement of financial position. - anual – annual balance sheet. - consolidat – group balance sheet / consolidated balance sheet. - de deschidere – opening balance sheet. - de [nchidere – closing balance sheet. - integrat - group balance sheet / consolidated balance sheet - de [nfiin\are – establishment balance sheet. - intermediar – interim statement.
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- de exploatare / de rulaj – floating capital / working capital / circulating capital/ current assets. - fictiv – fictitious capital - ini\ial – initial capital - investit – invested capital - [mprumutat – loan capital - neproductiv – unproductible capital / asset net in use - nev`rsat – unpaid capital. - personal – proprietor’s capital - permanent – long-term capital - primar – primary capital
Cadre de conducere – executives / executive staff [n cadrul... - ...subject to... Caiet de sarcini – articles & conditions Calcul : - calculation - de determinare a necesarului – calculation to determin requirements - gre]it - miscalculation - (ul) pre\ului de cost – cost price calculation - al rentabilit`\ii – calculation of net retur n - tip al costurilor – uniform costing - (ul) valorilor finale – calculation of final value - de verificare – check up calculation Calcula\ia : – calculation - costurilor - costing Calculator contabil(la soc. de asigurare) – actuary Calitate men\ionat` - stated quality Cambie : – draft (USA) / bill of exchange (GB) - (ne)andorsat` - (non-)endorsed bill - [n alb – blank bill - de cau\iune – security bill - domiciliat` - domiciled bill - f`r` acoperire – uncovered bill - la ordinul...- bill to the order of... - la purt`tor – bill payable to bearer - la un anumit termen de la vedere – usance bill / ten or bill. - nepl`tit` la scaden\` - bill unpaid at maturity - pentru [ncasare – bill for collection - protestat` - protested bill - scadent` - bill that falls due - simpl` / curat` - clean bill of exchange. - tras` -drawn bill - la vedere – demand bill / demand draft / sight bill Cap.24, alin.4 – Sec.24 para 4 Capital : - capital - [n ac\iuni – share capital / capital stock - de amortizare – sinking fund - angajat / fix / imobilizat / investit – fixed capital - autorizat – registered capital / authorized capital - circulant – working capital / floating capital - declarat – stated capital - dirijat – controlled capital - disponibil – free capital
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- propriu – equity ownership / stockholders equity/ shareholders equity / owner’s equity / own capital - de risc – risk capital / venture capital. - social – share capital / equity capital - statutar – statutory capital - subscris – subscribed capital - subscris ]i (ne)v`rsat – subscribed and (un)paid capital - utilizat –employed capital / owned capital. - variabil – variable capital - v`rsat – paid-in capital / paid-up capital. Capitalizare : - capitalisation - bursier` - market capitalisation - a rezervelor – capitalisation of reserves. Carnet – note-book - de cecuri – check book / cheque book Carte de credit – credit card Cartea mare – ledger Casare – discard Cas` : - house - de compensa\ie – clearing house - de confirmare – confirming house - de economii - saving bank Cash-flow actualizat – present-day cash flow Casier – cashier Casierie – pay office Categorie de ac\iuni – class of shares Categorie / clas` de conturi – class of account Cau\iune – collateral / security / surety bond. Caz de for\` major` - force majeure
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- de dividende – dividend right certificate - de [nregistrare a unei firme – certificate of incorporation - de origine – Certificate of Origin - de participare la profit – profit-sharing certificate Cesionar – asignee Cesiune : - assignment - [n alb – assignment in blank - general` / global` - blanket assignment - de imobiliz`ri – disposal of assets - [nchis` / nedeclarat` - closed assignment Cheltuieli : - expenses / expenditures - accesorii de achizi\ie – expenses of aquisition - de asigurare – insurance charges - bugetare – budgetary expenditure - de administra\ie – administrative expenses - anticipate ([nregistrate [n avans) – prepaid expenses / deferred expenditures - de capital – capital expenditures - de c`l`torie(deplasare) – travelling expenses - de cercetare-dezvoltare – R&D expenditures - de constituire / [nfiin\are – formation expenses / start-up expenses / preliminary expenses / preoperating expenses. - curente – current expenditures - de desc`rc`re – unloading charges - de desfacere – selling expenses - directe – direct expenses - de expediere(expedi\ie) – forwarding charges - de exploatare – operating expenses - exceptionale – extraordinary expenditures - financiare – financial expenses / financial charges - fixe – overheads / fixed charges - generale – overhead charges - globale – overall expenses - cu impozitul pe profit – income tax expenses - indirecte – indirect expenses - indirecte de produc\ie – factory overheads - de [nc`rcare – loading charges
Cazurile care exonereaz` de r`spundere – the cases relieving from liability
C@]tig : – gain / profit - de capital – capital gain - net din dobinzi – net interest income - nominal – money income / nominal income - sau pierder pe termen scurt – short term gain or loss Cec : - check / cheque - anulat – cancelled check - [n alb – blank check - andosat – endorsed check - barat – crossed check - certificat – certified check - coresponden\` - correspondence check - la ordin – order check - nu la ordin – check not to order - la purt`tor – bearer check - pl`tibil [n cont – account only check / collection only check Cedent –assigner Centru : - center - de cost – cost center - de profit – profit center - de responsabilitate – responsability center Cenzor – auditor / chartered accountant
Cercetare-dezvoltare – research & development (R&D) Cercul - de cump`r`tori – circle of customers - (uri) financiare – financial circles Cerere : - plea / motion / petition/ demand/ request - de arbitraj – demand for arbitration / request for arbitration - de scutire de impozit – claim of equitable relief „la cererea cump`r`torului” – at the buyer’s request Cerin\e / solicit`ri [n vederea autoriz`rii – approval requirements Certificat : - certificate - de depunere – deposit certificate - de depozit(warrant) – warehouse warrant
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Colaborare – co-operation. Comand` : - order - de desc`rcare – landing order - de livrare – delivery order - permanent` - standing order A da / a plasa o comand` - to place an order „[n cazul anul`rii comenzii” – should the order be cancelled „v` rug`m s` acorda\i cea mai mare aten\ie comenzii „ – pls give this order your best attention Comanditar – silent partner / limited partner / dormant partner / sleeping partner / inactive partner Comanditat – general partner Comerciant : – trader - individual – sole trader
- de [ntre\inere ]i repara\ii – repaired and maintenance expenses - legate de acordarea creditului – expenses for granting of credit - de montaj – rigging up expenses - pentru investi\ii – capital expenditures / investment expenditures. - de produc\ie – factory expenses - de publicitate – promotional expenses / advertising expenses / advertising outlays - punere [n func\iune – running-in expenses - de regie – administration expenses - pentru repara\ii – repair charges - secundare – subsidiary expenses - suplimentare – aditional charges - cu transportul (de bunuri, persoane) – transportation cost / cost of carriage Chirie – rent Chiria] – tenant / lessee Chitan\` - vaucher / receipt Ciclu de exploatare – operating cycle Cifr` : - figure - de afaceri – sales / tur nover Ciocnirea intereselor – clash of interests Circula\ia m`rfurilor – movement of goods Circula\ie b`neasc` - currency circulation Circula\ie de tranzit – transit traffic Clas` de servicii – class of services Clasificare : - classification - a cheltuielilor dup` tip expense classification by type. - a conturilor – account classification Clauz` : - clause - de non-concuren\` - competition clause - „nu la ordin” – NOT TO ORDER clause Client – client / customer. CNP- personal ID, personal numerical code Coeficient : - ratio - de cheltuieli generale – costing supplement - de [ndatorare – debt ratio - de lichiditate – liquidity ratio - multiplicator al capitaliz`rii ac\iunii – price-earning ratio (P/E Ratio)
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Comisie – commission / committee - bugetar` - budget committee - de anchet` - committee inquiry - de arbitraj – arbitration commission - de conciliere – conciliation committee - economic` - economic commission - de evaluare – valuation committee - financiar` - financial commission - guvernamental` - gover nmental commission - interdepartamental` interdepartamental commission - de litigii – litigation committee - permanent` - standing committee - provizorie – acting committee - de recep\ie – acceptance committee - de revizie / verificare – audit commission - special` - special committee Comision : - commission - bancar – bank charges/ bank commission - de schimb – exchange commission Comitet – committee - consultativ – advisory committee - de direc\ie – executive committee - de conciliere – conciliation committee Comitetul Interna\ional pentru standardizarea contabilit`\ii – International Accounting Standard Committee (IASC). Compara\ia bilan\ului – balance sheet comparison A compensa – to compensate - cheltuielile – to offset expenses - daunele – to make up damages
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Constituirea unei societ`\i – constitution of a company / founding a company. Consum : – consumption - de materiale – material consumption. A consuma – to consume Consumabile – consumables / consumable goods. Consumator – consumer. Cont : - account - activ – active account / asset account. - analitic – analytical account - de a]teptare – suspanse account - bancar – bank account - al bilan\ului de [nchidere – balance sheet account - de cecuri – check account - colectiv / de control / general – control account - curent – current account - pentru consolidare – consolidation account - corespondent – offset account - curent al asociatului – partner’s current account / partner’s drawing account - de depozit – drawing account - detaliat – detailed account - de exploatare general` - trading account - financiar – financial account - de gestiune – management account - de gestiune a trezoreriei – cash management account. - interimar – interim account - de pasive – liability account - de produc\ie – production account - de profit ]i pierderi – income statement / profit and loss account (US) / profit and loss statement (UK). - reflectat – cost control account - defecte – to find faults
Compensare – roll-out Compensa\ie : - compensation / clearing/ offseting / roll-out. - echitabil` - reasonable compensation. Competent – specialized Competen\` : - competence. - de semn`tur` comun` - joint signing power A completa – to complete / to fill up (pt.formulare) Compromis – compromise A ajunge la un compromis – to come to an arrangement A comunica – to communicate A comunica (o dat`) – to advise Concesie - concession Concesiune – franchise Concluzie - conclusion Concordat – composition Concurent – competitor Concuren\` - competition Condi\ii – terms / conditions. - convenabile – advantageous terms - oneroase – burdensome conditions Conducere – management Conducerea – managing board / managing directors A confirma – to confirm Confor m(cu...) – in accordance (with...)
„conform instruc\iunilor” – instructions as directed „[n conformitate cu” – in compliance with Confirmare : - confirmation - a soldurilor – canfirmation of balances - de sold bancar – bank certificate / bank confirmation Conglomerat – conglomerate Conosament – bill of lading Consecin\` - consequence Consider@nd – assuming / Consigna\ie – consignment Consilier – councillor / adviser Consiliu de Administra\ie – Board of Directors / Manag ing Board Consolidare : – consolidation - pe paliere – multi-stage consolidation / multi-tier consolidation Consor\iu – consortium / sindicate A constata – to establish / to find
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- de regularizare – adjustment account - de regularizare activ-pasiv – asset-liability adjustment account. - de salarii – salary account - sintetic – syntetical account - de venituri – income account „[n contul...” - for the account of...
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- (ul) costurilor – cost control - contabil formal – audit of clerical accuracy / arithmetic and procedural check - financiar – inland revenue inspection - (ul) gestiunii – management control - inopinat – unexpected inspection - (ul) intermediar al conturilor – interim audit - (ul) inventarului – physical check - (ul) raportului de verificare – report referencing / audit report review. - (ul) stocurilor – inventory control / stock control. - tranzac\iilor – transaction audit. A fi sub control – to be under control A controla o marf` - to check up a commodity Controlor extern – external auditor Cooperativ` de credit – credit union A corespunde cu – to tally with Coresponden\a conturilor – accounts correspondence. Corespunz`tor - suitable Corpora\ie – corporation Contract : – contract / agreement - (ul) nu mai este condi\ionat de... – the agreement become unconditional to... - de constituire – founding treaties - colectiv de munc` - collective labour agreement / collective bargaining agreement - de [mprumut – loan agreement - de [nchiriere – lease agreement - de loca\iune – company lease agreement - de munc` - contract of employment - de prestare de servicii – service contract - de transfer de ac\iuni – share transfer agreement Acest contract se supune dreptului rom@n – This agreement shall be governed by and costrued in accordance with Romanian Law. Con\inutul transportului – content of consignment Convenabil - convenient Conven\ie pentru evitarea dublei impuneri –
A deschide un cont – to open an account „pe cont propriu” – to one’s own expense Contabil : – accountant / book-keper - de gestiune – cost accountant / management accountant. Contabilitate : - book-keeping / accountancy (birou) / accounting (activitate) - analitic` de exploatare – cost accounting - autonom` - self balancing accounting - confiden\ial` - confidential accounting - a costurilor curente – current cost accounting - [n dubl` partid` - double-entry bookkeeping. - financiar` - financial accounting - informatizat` - computerised bookkeeping - integrat` - integrated accounting - pe foi volante – loose-leaf accounting - la pre\ul de revenire – constant cost(value) accounting. - plurimonetar` - multiple currency accounting - a salariilor – patroll record / wagesalaries record - a valorii actualizate – price level accounting Contact – contact / touch A fi [n contact cu...- to be in touch with... A intra [n contact cu...- to come into contact with... Contare – allocation Contingent - quota Contrafacere – counterfeiting A contramanda – to cancel Contrapresta\ie - consideration Contrapreten\ie – counter-claim Contrapropunere – counter-proposal Contrapartid` - countertrade „...% din contravaloare” - ...% of the consideration Contravaloare – counter-value A contraveni instruc\iunilor – to act contrary to instructions Contraven\ie – contravention A-]i aduce contribu\ia – to make one’s contribution Contribu\ie - contribution - a ac\ionarului – shareholder contribution Control : – control / audit / inspection - anual – annual audit - (ul) bilan\ului – balance sheet audit - bugetar – budgetary control
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- (ul) produc\iei stocate – product cost - (ul) produc\iei v@ndute – cost of goods sold - (uri) regresive – regresive costs - de revenire bugetar` - budgeted cost - de ruptur` de stoc – shortage cost - de subactivitate (]omaj) – cost of idle capacity / cost of idleness / unabsorbed overhead - (uri) semivariabile – semi-variable costs - standard – standard cost - (uri) suplimentare – supplementary costs / extra costs. - (uri) supraevaluate – inflated costs. - (uri) de transformare – conversion costs. - unitar – unit cost - (uri) variabile – variable costs. A costa – to cost - ieftin – to be cheap - scump – to be dear Co] valutar – basket of currency Cot` - quota. - de amortizare – redemption quota - de impozitare – rate of taxation - oficial` - official quotation - de profit – share of profit Cotare - quoting Cotat la burs` - publicly quoted/ publicly listed Cota\ie : – quotation - la burs` - official listing Cotor(de chitan\`) – stub / counterfoil. Crean\` : - debt / claim / accounts receivable / receivables - (e) clien\i – receivables / trade accounts receivable - exigibil` - debt due - incert` - doubtful account - irecuperabil` - bad debt - (e) str`ine – foreign assets Credit : – credit / loan - bancar – bank credit - comercial – trade credit. - consumator – consumer credit
double taxation convention A convoca (o comisie) – to convene (a commission) Copie – copy Corectare - correction Cost : - cost - de achizi\ie – aquisition cost - de achizi\ie (la anume dat`) – historical cost - de capital – capital cost - complet – absorbtion cost - al capitalului [mprumutat – lend capital cost - de comercializare – marketing cost - direct – direct cost - direct al muncii – direct labour cost - direct al materialelor – direct material cost - de distribu\ie – distribution cost - estimat – estimated cost - de exploatare – operating expenses / running expenses / business expenditure - fix – fixed cost - (uri) indirecte de munc` - indirect labour cost - (uri) indirecte de materiale – indirect material cost - (uri) indirecte de produc\ie – production overheads / manufacturing overheads - de livrare – delivery cost - marginal – marginal cost / incremental cost - marginal descresc`tor – decreasing marginal cost - (ul) materiilor prime consumate – cost of materials consumed - mediu – average cost - mediu variabil – average variable cost - mediu ponderat – weighted average cost. - (uri) neincorporabile – exceptional nonrecurring costs. - normal de produc\ie – normal production cost. - de oportunitate – oportunity cost - (uri) periodice – recurrent costs / recurring costs - de produc\ie – manufacturing cost/ production cost - de produc\ie plus marj` - cost plus
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- de exploatare – working capital credit / working assets - garantat – secured credit / guaranted credit - imobiliar – construction credit
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A avea pu\ini cump`r`tori – to have few customers CUI – Sole Registration Code Cuno]tin\` - aquaitance A aduce la cuno]tin\` to bring to somebody’s notice Cupon – coupon Curat la bord (naval) – clean on board
- de investi\ii – capital investment loan - ipotecar – loan on mortage - nerambursabil – nonreimbursable credit - de sudur` - bridging finance / bridging loan. - pe termen scurt – short-term loan - pentru [nl`turarea greut`\ilor temporare – credit granted to remove temporary difficulties - [n tran]e – installment credit A credita – to credit Creditare – crediting - a taxelor vamale – crediting of customs duties Creditor – lender / creditor. Cre]tere : - increase / growth - de capital – capital increase - progresiv` - increment - a valorii – appreciation Cresc`tor([n cre]tere) – increasing / growing Criteriu – criterion Criz` - crisis - de durat` - lasting crisis - financiar` - financial crisis A determina o criz` - to bring about a crisis A ie]i din criz` - to come out of a crisis A trece printr-o criz` - to go through a crisis Cronic - chronic A cump`ra : to buy - cu am`nuntul – to buy retail - avantajos – to buy cheap - de prob` - to buy retail - [n rate – to buy on the instalment / to buy on the hire-purchase system - cu ridicata – to buy wholesale Cump`rare : - purchase - a bunurilor imobiliare – purchase of real estate - a bunurilor mobiliare – purchase of personal estate. - [n comision – buying on commission - pe credit – credit purchase / term purchase - a intreprinderii de c`tre personal – management buy out (MBO). - la termen – buying for future delivery Cump`r`tor – buyer / assignee / customer. - care pl`te]te [n numerar – buyer who pays cash A avea un cerc (num`r mare) de cump`r`tori – to have a large number of customers
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Curs(valutar, al ac\iunii) : – rate / course. - al ac\iunilor – price of shares - al bursei – exchange price - (ul) cel mai sc`zut – lowest price - al evenimentelor – course of events - favorabil – favourable rate - for\at – forced exchange - al h@rtiilor de valoare – course of paper securities - de inventar – inventory rate - liber – free rein - mediu – average price - de revenire al produselor – revenue course of the products - de schimb – rate of exchange - de schimb (la data tranzac\iei) – historical rate of exchange. - de schimb la bursa neagr` - blackmarket rate - stabilit – firm price - unic – only course - al valutei – rate of exchange of the currency - variabil – fluctuation of exchange - (ul) zilei – current market value / price of the day „cursul se men\ine constant” – prices are fir m A calcula dup` curs – to calculate at the rate of exchange A c@]tiga (pierde) dup` curs – to win (lose) in the rate of exchange „la cel mai ridicat curs” – at the highest rate of exchange „pierderi la curs” – losses from the difference in the rate of exchange „sc`dere treptat` a cursului” – gradual decline pn the rate of exchange. „schimbarea cursului” – change in the rate of exchange Umflarea cursului – undue rise in the rate of exchange
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A umfla [n mod artificial cursul – to rise price artificially. „urcarea cursului” – rise [n the rate of exchange A da curs unei chestiuni – to let a matter take its course Curte de Apel – Apellate Court Curte de Conturi – Audit Office Curtier – broker Curtaj – brokerage Cu majoritate simpl` - by simple majority Cum este men\ionat mai jos – as set forth below Custodie – lay-away. Cuv@nt – word - de deschidere – opening speech - de [nchidere – closing speech - de onoare – word of honour Cu alte cuvinte – in other words A-]i c`lc` cuv@ntul – to break one’s promise A cere cuv@ntul – to ask to speech A crede pe cuv@nt – to take somebody’s word for it A lua cuv@ntul – to take the floor A-]i retrage cuv@ntul – to take back one’s promise Cuv@ntare – speech A \ine o cuv@ntare – to deliver a speech
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A duce la dec`dere – to lead to decay Se afl` [n stare de dec`dere – to be on the down grade Decalaj economic - difference Decizie : decision / resolution / sentence / ruling „Nu exist` nici o decizie a unei instan\e ]i nici un comentariu [n literatura de specialitate precum c`...”- „There is no court ruling which and no legal scholar who clais that...”
Dac` este cazul – if necessary / if need be / if appropiate Data – date - declar`rii – declaration date - [nc`rc`rii – loading date - [nregistr`rii – date of record. - limit` - deadline - scaden\ei – maturity date De la data de – after date Dare de seam` : - statement - contabil` - accounting statement / report accounts - comparativ` - comparative statement Datorie : – financial debt / liability - (ii) [n afara exploat`rii – accounts payable – non trade - b`neasc` - money debt - (ii) fa\` de furnizori – account payable - (ii) fa\` de ter\i – exter nal liabilities - fiscal` - tax liability - ipotecar` - mortage debt - litigioas` - litigious debt - (ii) periodice pe termen scurt – accruals - (ii) pe termen lung – long-term debt / funded debt - (ii) pe termen scurt – current liabilities / short-term liabilities. - (ii) din exploatare(c`tre clien\i) – trade account payable - de rang posterior (subordonat`) subordinated liability. - de stat – public debt Daun` - loss - material` - damage „[n dauna intereselor...” – contrary to the interests of... Daune-interese - damages De bun` voie – on a voluntary basis De jure – de iure De principiu – as a matter of a general principle Debit – debt A debita – to debit - un cont – to debit an account Debitare - debiting Debitor : – debtor / borrower - (i) solidari – joint & several debtors. Deblocare – clearing - a fondurilor – to lease of founds Dec`dere economic` - economic decline
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A declara [n loc de jur`m@nt – to declare on lieu of an oath. Declara\ie : –testimony / declaration - de aderare ]i de subscriere de ac\iuni declaration of accession and subscription of shares - de dividende – declaration of dividends / dividend announcement. - de export (import) – export (import) specification - fiscal` - tax return - guvernamental` - gover namental statement - de impozit – return of income Decont – detalied account - de burs` - securities trading statement Decontare – settlement - pe credit – s. on credit - f`r` numerar – settlement without cash - interbancar` - s. of accounts between banks - pe baza soldurilor – s. of accounts on the basis of balance - prin virament – s. by transfer Deducere : – deduction - de impozit - allowance - retroactiv` a unui deficit – tax loss carry-back - din v@nz`ri – sales deduction Dedus – deducted Defalcare – defalcation Defect – defect Deficit – deficit - bancar – bank deficit - bugetar – budgetary deficit
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Desp`gubire – compensation / indemnity/ damages - de asigurare – insurance indemnity - pentru avarie – average payment - pentru daune – indemnity for losses - [n numerar – pecuniary compensation - suplimentar` - additional damages A primi o desp`gubire – to receive damages Destinatar – consignee A deteriora – to damage Deteriorare - deterioration De\in`tor al obliga\iunii – bondholder A devaloriza – to devalue Devalorizare – devoluation Dever – sales Devize : - currency - convertibile – convertible currency Deviz (calcul) – estimate - estimativ – rough estimate - de cheltuieli – estimate of costs A dezinvesti – to dezinvest Dezinvestire – dezinvestment Dezvoltare – development Diferen\` : - difference / variance / discrepance - de curs – difference in the rate of exchange - (ne)favorabil` - (un)favorable variance - de inventar – inventory difference / stock difference - de randament – labour time variance - de reevaluare – revaluation reserve or surplus - de valoare [ntre intr`rile ]i ie]irile din stoc – stoc price discrepances. Diluare – dilution ...din care rezult` fie...fie...- ...implies whether...or... Director : - director - adjunct – deputy director - executiv – executive director - financiar – financial director - general – general director Disciplin` - discipline - de credite – credits discipline - financiar` – financial discipline Discu\ie – discussion A supune discu\iilor – to submit for discussion „problema s-a discutat” – the matter has been discussed. Disponibil – available
Deficitar – defective / adverse Defini\ie – definition Degrevare – abatement Delapidare – embezzlement Delapidator - embezzler Delegare – delegation Delegat – delegate Delega\ie (act sau misiune) – delegation A delibera – to deliberate Delict – offence - civil – civil offence - comercial – commercial offence - penal – penal offence A delimita atribu\iile – to define the attributions Denumire : - designation / name - a m`rfii – denomination of goods - a societ`\ii – company name Departament productiv – production department A dep`]i (un credit) – to exceed (a credit) Dep`]ire a posibilit`\ilor de cump`rare – exceeding of buying potentialities Dependen\` financiar` - financial dependency „am f`cut tot ceea ce depinde de noi” – we have done our best Deplasare – travelling
A deposeda – to dispossess Depozit (cl`dire) – warehouse - e(conturi) creditoare – deposits - (sum`) rambursat – returnable deposit Depozitare - warehousing Depreciere : – depreciation - accelerat` - accelerated depreciation A depune – to deposit - bani la banc` - to deposit money at a bank - o cerere – to file a motion / to file an application - [n cont – to place to account Depunere – deposit - cu c@]tiguri – d. with prizes. A derula un contract – to execute a contract Descoperit – overdraft (pt.conturi) A desemna – to appoint A desface – to undo - contractul – to set aside the contract Desfiin\are – abolition A desp`gubi – to indemnify
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- financial statement adjusted for consolidation purposes. - contra acceptare – documents against acceptance - contra plat` - documents against payment - de [nc`rcare – loading documents - justificative – vouchers - de transport – shipping documents. Domeniu – ambit A apar\ine unui domeniu al... – to fall within ambit of Donator - donor Dorin\` - wish / desire A corespunde dorin\ei – to meet the wish A-]i exprima dorin\a – to express a desire „[n conformitate cu dorin\a Dvs „ – according to your wish A satisface dorin\a clientului – to comply with the client’s wish Dosar – file A ata]a la dosar – to file Dovad` - evidence / proof - material` - palpable proof - de net`g`duit – undeniable proof - a pagubei – evidence of damages A aduce dovezi – to produce proofs A dovedi – to prove Drept : - right / law / privelege - de achizi\ie de ac\iuni de c`tre salaria\i stock option plan - administrativ – Administrative Law - de autor – copyright. - bancar – banking privilege - cambial – Bill of exchange Law - civil – Civil Law - comercial – Trade Law - de confiscare – right to seizure - de a face comer\ - right of carry on trade - de control – right of inspection - financiar – Financial Law - de folosin\` - right to use - de gaj - lien - interna\ional – International Law - de [nchiriere – lease right - de op\iune – right to option - penal – Criminal Law - de patent – right under the patent - de preemp\iune – preemtive right
Disponibilit`\i : - available funds / funds available for payment. - la banc` - available funds in bank - [n numerar – cash in hand - [n valut` - available funds in currency Dispozi\ie – order - de decontare f`r` numerar – order to settle by transfer - de [ncasare – order to collect - de plat` - payment order A avea la dispozi\ie – to have available A pune la dispozi\ie – to put at (your) disposal „sunt la dispozi\ia Dvs” – I am at your service Dispozi\ii – provisions A dispune – to dispose - de bani – to have money at one’s disposal Distribuitor – distributor / dealer Distribu\ie ocult` - hidden distribution Diur n` - dally allowance Dividend : - dividend - acumulativ –accumulative dividend - acumulat – accumulated dividend - cumulativ – cumulative dividend / cumulative preferred dividend - interimar(provizoriu) – interim dividend - [n numerar – cash dividend - prescris – prescribed dividend - prev`zut – forecast dividend - statutar – statutory dividend Divizare – spin-off / split-off / split-up Dizolvare – dissolution Dob@nd` : - interest - acumulat` - accrued interest - bancar` - bank interest - brut` - gross interest - compus` - compound interest - debitoare – interest paid - [n perioada de construc\ie – interest in construction period - simpl` - ordinary interest / simple interest - negativ` - interest charge / negative interest. Documente – documents - contabile anuale – annual accounts - contabile anuale consolidate – consolidated accounts / consolidated financial statements - contabile de sintez` - financial statement - contabile de sintez` ajustate pentru consolidare
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- de proprietate asupra m`rcii [nregistrate – trademark right - de participare al ter\ilor – participation right of the third parties. - preferen\ial – preferential right - de proprietate intelectual` intellectual property right - de r`scump`rare – right of redemption - de reziliere a contractului – right to cancel of contract - de semn`tur` - right to sign - secundar – derivative (secondary) legislation - de semn`tur` - authority to sign - al statului de a emite moned` state privilege to issue banknotes A avea dreptul la desp`gubiri – to be entitled to damages A avea dreptul de a [ncasa – to have the right to levy A-]i exercita dreptul – to exercise its right A se folosi de dreptul de a ... – to avail oneself of right to... A leza dreptul cuiva – to eneroach upon somebody’s right A recunoa]te drepturile cuiva – to admit somebody’s right Dreptate – justice A avea dreptate – to be right A da dreptate – to admit somebody to be at the right Dubl` impunere(impozitare) – double taxation Duplicat (copie) – duplicate Durat` : - time / term - economic` de utilizare – economic working life - estimativ` de via\` - estimed useful life - tehnic` de utilizare – technical working life - de via\` - service life / estimed life / life time. Dup` [ndeplinirea tuturor condi\iilor rezolutorii – After fulfillment of all precedent (above mentioned) conditions.
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18 Efectuare – effectuation / carrying Eficien\` / eficient - efficiency - a costului – cost efficiency A egala – to equal Egalitate – equality - deplin` - full equality A elabora – to work out Elasticitate : - elasticity - a impozitului – tax elasticity - a cererii ]i ofertei – elasticity of supply and demand Elementar – elementary Eliberarea unei facturi – issue of an invoice A eluda – to evade Eludare - evasion A emite – to issue - o p`rere – to express an opinion - o factur` - to issue an invoice Emisiune : - issue / issuance - de ac\iuni – stock issue / issuance of share - de obliga\iuni – bond issue / public bond - contra numerar – issue against specie / issue for cash. - de ac\iuni gratuite – scrip issue Energie – power Enorm – enormous Enumera – to enumerate Enumerare – enumeration Enun\ - enunciation A enun\a – to state Epuizare : - depletion - a stocurilor – stock outage Eroare : - error Erorile ]i omisiunile sunt exceptate errors and omissions are excepted(E&OE) A estima – to estimate Estimativ – estimative A e]alona – to spread out E]alonare – spreading out Etalon : – yardstick / standard - cantitativ – quantitative standard Etap` - stage A etatiza – to nationalize Etatizare - nationalization A evalua – to state / to valuate / to apprize
Ecart : - variance - al costurilor pe centre – cost center variance - al costului direct – direct cost variance Echilibrare – balancing - a bugetului – balancing of the budget Echilibru – equilibrium / balance - al balan\ei de pl`\i – equilibrium of the balance of the payment. - bugetar – budgetary equilibrium - al circula\iei b`ne]ti – balance of currency circulation - (in)stabil – (un)stable equilibrium A men\ine echilibrul – to mentain the balance A-]i pierde echilibrul – to lose one’s balance A restabili echilibrul – to restore the balance Echitabil – equitable Echipament : - equipment - de birou – office equipment Economie – economy Economii rezultate din volumul produc\iei – economies of scale A economisi – to save - bani – to save up money Economisire - saving Economist – economist A edifica – to enlighten Edificator - edifying Efecte - de comer\ - commercial papers - (bancare) scontate – bills discounted - garantate – guaranted securities - de pl`tit – notes payable - de primit (de [ncasat) – netes receivable - de p@rghie – leverage Efectiv – effective A efectua – to effect / to carry out / to make - controlul – to carry out(to effecte) the control - pl`\i – to make payments - o expertiz` - to effect a survey
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19 - o ne[n\elegere – to avoid a misunderstanding Evitare : - avoidance - a dublei impuneri interna\ionale international double tax avoidance. A evolua – to evolve Evoluare – evolution Evolutiv – evolutive Exact – accurate A exagera – to exaggerate A examina – to examine Excedent – surplus / excess - bugetar – budgetary surplus Excedentar – in excess Exces de capital – overcapitalisation Executare silit` - execution debt enforcement Exerci\iu financiar – accounting period A excepta – to except Excep\ie – exemption Exces – excess Excesiv – excessive A exclude – to exclude Excludere – exclusion A executa – to carry out Executant – executant Executare – carrying out - a comenzii – carrying out of order - a contractului – fulfilment of contract - for\at` (juridic) – enforcement Executiv – executive Execu\ie-manual` - hand-made Exemplar – copy - gratuit – free copy In dou` exemplare –in duplicate A exemplifica – to exemply Exemplificare – exemplification Exemplu – example De exemplu – for example A da ca exemplu – to quote as a case of point A exercita – to exercise - un drept – to exercise a right - o func\ie – to act in a certain capacity - influen\` - to exerct influence Exerci\iu – exercise - financiar – financial year
Evaluare : - valuation / assesment / appraisal / appraisment - a activelor – valuation of assets. - pe baza veniturilor – earnings basis appraisal - a bazei de impozitare - estimed assessment - gre]it` - misappraisment - a riscurilor de credit – credit status investigation - \in@nd cont de gradul de uzur` app. taking wear and tear into account - sub valuare – appraisment below value Evaluat (la) – appraised (at) Evaziv - evasive Evaziune : - evasion - fiscal` - tax evasion - valutar` - currency evasion. Eveniment : - event - posterior [nchiderii bilan\ului post balance sheet event / subsequent event. Eventual – possible Eventualitate – possibility Evident – obvious Eviden\`(a actelor) – record - b`neasc` (valoric`) – cash statement - a coresponden\ei – correspondence files - a economiei na\ionale – survey of the national econimy - a execut`rii bugetului – statement of the fulfilment of budget - a impozitelor – taxation record A pune [n eviden\` - to show off A scoate [n eviden\` - to point to / to evidence A \ine eviden\a... - to keep a record of... A \ine [n eviden\` - to keep on the files A eviden\ia – to evidence / to distinguish A evita – to avoid
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„[n exerci\iul func\iunii” – in the exercise of one’s duty Exigent – exacting Exigen\` - exactingness / exigency Exigibil – due Existent – existing A exonera – to exonerate - de r`spundere – to relieve from liability „cazurile care exonereaz` de r`spundere” – the cases relieving from liability Exonerare – exoneration Exorbitant - exorbitant A expedia – to dispatch / to forward - avizul – to send the advice - comanda – to ship the order - m`rfuri – to forward goods - o scrisoare – to send off a letter / to post a letter - prin po]t` - to send by post Expediere – dispatch Expeditor – shipper / sender - al scrisorii – sender of letter - al m`rfii – consigner / shipper / forwarder Expert – expert withess Expert contabil – auditor / certified public accountant. Expertiz` - survey - contabil` - audit Expirare – expiry Expirat - expired Explica\ie – narrative Exploatare – exploitation - comun` - joint exploitation - a c`ilor ferate – working of the railway „dare [n exploatare” – putting into operation „mijloace de exploatare” – means of exploitation „mod de exploatare” – manner of exploitation „reguli de exploatare „ – rules of exploitation A fi [n exploatare – to be in operation A extinde – to extend Extindere – extension Extrabugetar – outside of budget Extraordinar – extraordinary
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- de cont – bank statement / statement of account. - din registrul companiilor – registry exerpt A exclude – to bar. ECU – unitate monetar` european`, scriptic` p@n` [n 2001 inclusiv.. EURO – unitate monetar` european` (cash), [ncep@nd cu 2002.
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- dat` - undated - mijloace – without means - numerar – cashless / by transfer. - semn`tur` - signature missing - valoare – valueless / worthless Fel – kind / manner - al m`rfii – kind of goods - al transportului – manner of transportation A feri – to protect Ferm – firm Ofert` ferm` - firm offer FIBOR – Frankfurt Interbank Offered Rate. Fictiv – fictitious A figura – to appear - [n registre – to appear in the books Fil` - sheet of paper Filial` : - subsidiary company / branch office - bancar` - branch banking - [n str`in`tate – subsidiary fron abroad. Fin – fine Final – final Financiar – financial „activitate financiar`” – financial activity „ajutor financiar” – financial assistance „an financiar” – financiar year „balan\` financiar`” – financial balance „cercuri financiare „ – financial circles „criz` financiar`” – financial crisis „disciplin` financiar`” – financial discipline „[mprumut financiar” – financial loan „m`suri financiare” – financial measures „obliga\ie financiar`” – financial liability „opera\ii financiare” – financial operations „plan financiar” – financial plan „politic` financiar`” – financial policy „situa\ie financiar`” – financial position A finan\a – to finance Finan\e – finance Finan\are : - financing - bugetar` - budgetary financing - continu` - steady financing - prin fonduri proprii – proprietorial financing - sub form` de credit – financing in the form of credit - a stocurilor – inventory financing. Finan\at – financed Finit - finished Firm` : - company - asociat` - associated company
A face - cassa – to cash up - o factur` - tomake out an invoice „facilitate de cass`” – overdraft facilities Factor – factor Factur` : - invoice / bill - de achizi\ie – purchase invoice - consular` - consular invoice - dataliat` - itemized invoice - original` - original invoice - proforma – proforma invoice. - specific` - itemized invoice „conform facturii al`turate” – as per enclosed invoice „la prezentarea facturii” – on tendering the invoice A legaliza o factur` - to legalize an invoice A prezenta o factur` - to hand an invoice Factorizare : – factoring - de datorii – debt factoring. Facultate – University Facultativ - optional Falit – bankrupt Faliment – bankruptcy. - fraudulos – fraudulent bankruptcy A da faliment – to go bankrupt A declara faliment – to file one’s petition of bankrupt Falit - bankrupt Fals – forgery - [n acte publice – forgery in public documents A face un fals – to commit forgery A falsifica – to forge Falsificare – forging Falsificat – forged Falsificator – forger Produs falsificat – adulterated product Favoare – favour „[n favoarea noastr`” – in our favour „sold [n favoarea Dvs” – sold in your favour A cere cuiva o favoare – to ask a favour of someone Favorabil – favourable A profita de o ocazie favorabil` to make use of a favourable occasion A favoriza - to favour - comer\ul – to promote trade Favorizare – favouring F`r` - without - angajament din partea noastr` without any liability on our part
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- resurse financiare – to use financial resources - resursele materiale – to use material resources - rezervele inter ne – to use the internal reserves - pe scar` larg` - to use on a large scale - toate mijloacele – to use every possible means „[n folosul nostru” – in our benefit A da [n folosin\` - to make available Fond : – fund / stock - de acumulare – accumulation fund - de amortizare – sinking fund - de asigurare – insurance fund - (uri) b`ne]ti – monetary funds - blocat – blocked fund - (uri) circulante – circulating funds - comun de plasament – investment fund - de devize – stock of foreign currency - directorial – management fund - (uri) fixe – fixed funds - (uri) fixe de cass` - imprest system - de investi\ii – investment fund - de m`rfuri – stock of goods - mutual – unit trust / mutual fund - de participare – participation fund - de pensii – Pension Fund - propriu – equity funds / own fund / capital resources / proprietorship. - de rulment – current assets/ working capital / circulating capital / fluating capital - net de rulment – net current assets. - de salarii – wages fund - statutar – statutory fund - (uri) ale ter\ilor – deposits and borrowed funds. Fondator – founder For – body / authority „foruri superioare” – a higher authority A forma – to form - o comisie – to make up a committee - personal – to train personnel Formal – formal Form` - form - b`neasc` - form of money - de conducere – form of management - de economie – type of economy - de proprietate – type of property / type of ownership - de salarizare – manner of remuneration
- complet afiliat` - wholly-owned subsidiary - particular` - private company - personal` - one-man business. Fisc – board of inland revenue. Fiscal – fiscal / revenue Fi]` - card - de container – bin / card docket - de control – control card - de eviden\` - register card - de expedi\ie – forwarding card - de lucru – work order - de material – materials card - tehnic` - technical card Fi]ier – card-index A fixa – to fix - condi\ii – to stipulate the terms - data - to fix the date - pre\ul – to fix the price - termenul – to appoint the time(term) Fixarea pre\ului func\ie de costul marginal – marginal cost pricing A fluctua – to fluctuate Fluctua\ie – range / fluctuation - a cursului – fluctuation of the rate of exchange - (ii) ale conjuncturii – cyclical fluctuations - (ii ) monetare – fluctuations of currency - a pre\ului – fluctuation of the price - (ii) sezoniere – seasonal fluctuation „dup` fluctua\ii repetate” – after repeated fluctuations Flux : - flow - brut de numerar – gross cash flow. - negativ de numerar – negative cash flow - net – net cash flow - net de capital – net capital flow. Fil` (formular) de declara\ie privind veniturile – income tax form Foaie – sheet - de drum – free pass - de expedi\ie – waybill - de [nso\ire – accompanying document - volant` - leaflet Folio – folio Folos / folosin\` - use A folosi – to use - capitalul – to use the capital - creditele investite – to use invested credits - mijloacele b`ne]ti – to use the funds - [n mod eficient – to use efficiently
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„pe garan\ia noastr`” – on our responsability „f`r` garan\ie” – without guarantee A acorda o garan\ie – to give a guarantee A lua asupra sa garan\ia – to assume responsability (A fi) gata – to be ready - de expediere – ready for dispatch - de [nc`rcare – ready for shipment - de recep\ionare – to be taken delivery of... - pentru prob` - ready to be tested Gestiune : – management - a creditelor – credit management - financiar` - business finance / financial administration / financial management. - fiscal` - tax planning - frauduloas` - embezzlement administration - gre]it` - mismanagement - a lichidit`\ilor – cash management - de patrimoniu – patrimony administration. Gestionar – administrator Ghi]eu - wicket - unic de colectare a taxelor – all-in-one desk collection A pl`ti la ghi]eu – to pay over the counter Gir – endorsement - [n alb – blank endorsement - par\ial – partial endorsement - total – endorsement in full A gira – to endorse - o cambie - to endorse a bill Girant – endorser Girat - endorsed Grad : - degree - de solvabilitate – credit rating / credit worthiness - de uzur` fizic` estimat – estimed degree of physical wear & tear. Gre]al` - mistake - de calcul – miscalculation - de fond – fundamental mistake „din gre]al`” – by mistake A comite o gre]al` - to make a mistake A rectifica o gre]al` - to correct a mistake A gre]i calculul – to miscalculate Greutate : - weight - brut` - gross weight - net` - net weight Gril` salarial` - incremental scale Grup : - group
„[n form` corespunz`toare” – in suitable manner „[n form` legal`” – in legal form „[n form` scris`” – in writing Formula de compromis – formula for compromise Formular : for m - de vot prin procur` - proxi form. Frac\iune de ac\iune – share bonus Frac\ionarea ac\iunilor – split up / stock split Franco – free Fraud` : - fraud / embezzlement. - fiscal` - tax avoidance Func\ionar – clerk Func\iune – function A intra [n func\ie – to be commissioned A pune [n func\ie – to put into operation Func\iune – function
In exerci\iul func\iunii – in the exercise of one’s duty
Funda\ie – foundation Furnituri – supplies Furnizori : - suppliers - de date – data providers. A fuziona – to amalgamate Fuziune : - amalgamation / merger - de conglomerat – conglomerate merger - care trebuie notificat` merger requiring a post-merger notification. . Gaj – pledge A garanta – to warant / to grant Garantat – secured / guaranted Garan\ie : – security / guarantee / bond - de asigurare – underwriting guarantee - a asiguratorului – underwriters’ guarantee - bancar` - bank guarantee - bancar` de participare la licita\ie – bid bond - bancar` de bun` execu\ie – performance bond - bancar` de plat` a avansului – advance payment guarantee - b`neasc` - security - a calit`\ii – guarantee of quality - de fidelitate – fidelity guarantee. - de solvabilitate – guarantee of solvency
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- pe transport – tax on transport. - pe venit (de pl`tit)– income tax (payable) - pe venituri din valorile imobiliare – tax on distributions. - pe venituri din comer\ ]i industrie tax on incomes derived from trade and manufacture. Impozite, taxe ]i v`rs`minte asimilate – tax expenses Impozitare : - assessment / taxation. - direct` - direct taxation. - progresiv` - progressive taxation / graduated taxation. „scutit de impozit” – tax free Impunere – taxation / assessment A imputa – to charge Imputa\ie – charge Inacceptabil - unacceptable Inactiv – idle Incapacitate de munc` - inability to work / disability / work incapacity. Incasso ([ncasare) : - collection. - documentar – documentary collection - simplu – clean collection A include [n...- to include in... Inclusiv – inclusive. Indemniza\ie – allowance / daily allowance (DSA) Indescifrabil – illegible Index - index Indice : – index / indicator - de pre\uri – price index. Indicator : - indicator - de lichiditate – liquidity indicator. - de profitabilitate – profitability indicator Indisponibil – unavailable Indivizibil - indivisible Industria de servicii – tertiary industry / service industry. Ineficace – ineffective Ineficacitate - ineffectivness Inefectiv – null and void. Inegal – unequal Inegalitate – inequality Inevitabil – inevitable Inexact – inaccurate Inexactitate – inaccuracy Inexistent – non existent Inexplicabil – unaccountable A infirma – to invalidate Infirmare -invalidation Infla\ie : - inflation
- de firme – group of companies / consortium - fiscal – tax group. . H@rtie : - paper - timbrat` - stamped paper Holding – holding / parent company Hot`r@re : – award / resolution - a asocia\ilor – shareholders’ resolution. . Ie]iri : - output - de trezorerie - outlay - din casierie – cash payment / disboursement Imobilizare / imobiliz`ri : fixed assets / immobilization - amortizabile – depreciable assets - (ne)corporale – (in)tangible assets - [n curs – fixed assets under construction. - financiare – investment assets. - fizice – plant & equipment - a mijloacelor – locking up of funds Import – import. Impozit : - tax. - anticipat (la surs`) – withholding tax - pe capital – tax on capital / wealth tax - pe cifra de afaceri – tur nover tax - cedular – cedullar tax - direct – direct tax - pe circula\ia m`rfurilor – sales tax - pe cifra de afaceri – turnover tax - contigentat – divided tax - (in)direct – (in) direct tax - fix – fixed tax - funciar – real estate tax / property tax/ land tax - indirect – indirect tax - [n natur` - tax in kind - local – rates - pe opera\ii comerciale – tax on commercial transaction. - pe profit – corporate income tax / corporation tax. - pe profit acumulat – accumulated profit tax - progresiv – graduated tax - pe spectacole – entertainment tax - la surs` - pay as you ear n / paye tax deduction at source - pe teren – land tax.
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A ap`ra interesele – to protect the interests Intermediar – jobber A interpreta – to interpret - gre]it – to misinterpret A intra – to enter - [n leg`tur` - to get in touch - [n obliga\iile cuiva – to devolve on somebody - [n vigoare – to come into force / to enter into effect / to become effective Intransigent - intransigent Intrare : - input / entry - [n casierie – cash collection / cash input - pe debit – debt entry - [n vigoare – enforcement Intreprindere cu activitate normal` going concer n. Intreprindere personal` sole (single) proprietorship. Introducere la burs` - go public A introduce pe pia\` - to launch on the market Inventar : - inventory - material – physical inventory - permanent – continuous inventory / perpetual inventory. - al stocurilor – stock taking. (A face) inventarul – to take stock of... Investiga\ie – investigation Investi\ie : - investment / incestment good. - activ` - active investment - brut` - gross investment - de capital – capital investment - [n capital fix – fixed investment - (ii) interconectate ([ncruci]ate) – interlocking investments - [n mijloace fixe – real investment - net` - net investment. Investitor institu\ional – institutional buyer / institutional investor. Involuntar - involuntary Ipotec` - mortage. Ipotecare – hypotecation Irealizabil – unattainable Ireconciliabil - irreconciliable Irecuperabil – uncollectible. Iremediabil – irreparable Irepro]abil – irreproachable
- progresiv` - creeping inflation. Infla\ionist – inflationary Influent – influently A influen\a – to influence - calitatea – to affect quality - pre\ul – to affect the price - pia\a – to influence market Informa\ii obligatorii – disclosure requirements Injust – unjust Inopinat – unexpected Inoportun - unopportune Insolvabil – insolvent Insolvabilitate - insolvency Inspectare - inspection - a registrelor – examination of the book Instabil – unsteady Instabilitate – instability - a pre\urilor – fluctuation of price Instala\ii – installations / plants / facilities Instan\` de judecat` competent` court of competent jurisdiction Institut financiar – financial institution Institu\ie bancar` (de credit) – credit institution Instructaj – briefing Instruc\iuni – instructions - de [nc`rcare – loading instructions „conform instruc\iunilor” – instructions as directed A contraveni instruc\iunilor – to act contrary to instructions Insucces - failure Insuficien\a capitalului – undercapitalization Integrare : - integration - direct` - single-tier consolidation / one-stage consolidation - global` - full consolidation Inten\ie – intend Interdic\ie – prohibition Interes – interest - comun – common interest - legitim – legitimate interest - reciproc – mutual interest „ciocnirea intereselor” – clash of interests „[n dauna intereselor...” – contrary to the interests of... „[n propriul lor interes” – in their own interest „interesele noastre coincid” – our interests coincide
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– bond loan / debenture loan.. - pe baz` de cambie – loan on bill of exchange - pe termen lung/scurt – long/short term loan - prin emisiune de obliga\iuni – debenture loan - pentru acoperirea cheltuielilor de produc\ie – loan to cover working expenses - re[nnoit – renewed loan - restant – unredeemed loan A [mprumuta – to borrow - de la cineva – to borrow from... - pe cineva – to lend to... „acordarea unui [mprumut” – granting of a loan „amortizarea unui [mprumut” – redemption of a loan „lansarea unui [mprumut” – floating of a loan A face un [mprumut – to contract a loan A subscrie la un [mprumut – to subscribe to a loan {mprumutat (persoan`) – borrower / debtor f`r` termen – termless loan financiar – financial loan for\at – forced loan garantat – secured loan intern – inter nal loan interstatal – interstate loan [n natur` - loan in kind obligatoriu (prin emiterea de ac\iuni)
Irevocabil – irrevocable A irosi – to waste - fondurile – to squander the funds A isc`li – to sign Isc`lire – signing Isc`lit - signed Isc`litur` - signature A (se) ivi – to appear Ivire – appearance - a unei dificult`\i – cropping up of a difficulty - a unui caz de For\` Major` occurance of Force Majeure .
A [mbina – to combine Imbun`t`\ire – improvement A [mpiedeca – to prevent (from...) {mprejurare – circumstance - a cauzei – the circumstance of case - favorabil` - favourable opportunity - independent` de voin\a noastr` circumstance beyond our control „ca urmare a unor [mprejur`ri neprev`zute” – on account of unexpected circumstances „c@nd [mprejur`rile cer aceasta” – as occasion requires „concurs de [mprejur`ri” – concourse of circumstances „dup` [mprejur`ri” – as the case may require „[n aceste [mprejur`ri” – in this instance „[n func\ie de [mprejur`ri” – depending on circumstances „[n [mprejur`rile actuale” – under the present circumstances „[n [mprejur`rile date” – in the given circumstances
{mprumut : – borrowing / loan - bancar – bank loan - b`nesc – cash loan - brut – gross borrowing - cu dob@nd` de... - ...% loan - f`r` dob@nd` - loan without interest
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A [mpuernici – to empower - un delegat – to depute a mandatory - un reprezentant – to depute a representative {mputernicit – authorized agent / empowered {mputernicire - power - de a lua [mprumuturi – borrowing powers - nelimitat` - unlimited powers „sunt [mputernicit de societatea noastr` de a [ncheia ]i semna Contractul” – I am authorized by our company to conclude and to sign the Contract. A [nainta – to advance - o cerere – to file an application - un document – to submit a document - o reclama\ie – to lodge a claim
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A [ncheia un (contract, acord) - to conclude a... A [nchide – to close - contul – to close the account {nchidere – closing „ora de [nchidere” – closing time A [nchiria – to rent / to let - cuiva o cl`dire – to let a building to someone - de la cineva o cl`dire – to rent a b. from someone {ncredere - confidence A [ndeplini – to carry out - condi\iile prev`zute – to observe the condition stated - Contractul – to carry out the Contract - norma – to fulfill the norm - obliga\iile contractuale – to fulfill one’s obligations under the Contract A fi [n [nt@rziere – to be in default „[n m`sura [n care dispozi\ii obligatorii ale acestui Contract nu prev`d altfel...” – Unless mandatory provisions of this Contract provide otherwise „[n mod echitabil” - resonably „[n natur`” - in kind „[n numerar” – for cash „[n orice caz”- in any case „[n orice eventualitate” – in any event „[n sarcina Dvs” – in your charge „[n special” – especially / in particular / including without limitation. „[n stoc” – on hand {nainte de achizi\ie – pre-acquisition „[\i datorez” – iou {nceputul anului comercial – commencement of the business year {ncetare : - dissolution - a pl`\ilor(juridic) – suspension of payment - de comun acord – termination by mutual agreement - a rela\iei de angajare dintr-un motiv importanttermination of employment for good reason „[ncheiat [ntre...”- concluded between.../ entered into by and between... {nchidere : - closing - a unui cont – closing an account - a exerci\iului financiar –
„[n afara bursei” – over-the-counter „[n baza...” - by virtue of.../ based on... A [ncasa – to collect / to encash - beneficii – to collect profits - bonifica\ii – to collect allowances - un cec – to encah a cheque - cheltuieli de judecat` - to callect law costs - costul transportului – to collect the cost of carriage - desp`gubiri – to collect damages - impozite – to collect taxes - suma cuvenit` - to collect the amount due - valoarea m`rfii – to collect the cost of the goods {ncasare – cash collection „la [ncasare” – for collection „sub rezerva [ncas`rii” – subject to collection {ncasat – collected „de [ncasat” – to be collected A [nc`lca – to infrige - angajamentul – to break a commitment - clauzele contractuale – to infrige the clauses of Contract - un Contract – to infrige a Contract - conven\ia – to violate the convention - drepturile – to encroach upon someone’s rights - interesele – to go against someone’s interests - legea – to violate the law - obliga\iile contractuale – to fail to meet one’s obligations under the Contract - un tratat – to violate a treaty {nc`lcare – infrigement {nc`rcare – loading „[n cele ce urmeaz`” - herein below A [ncepe – to begin - derularea Contractului – to begin carrying out the Contract - executarea Comenzii – to begin filling the Order „[ncep@nd de la data de...” – as from... A [nceta – to cease - executarea Contractului – to suspend execution of the Contract. - activitatea – to cease the activity
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- forme de plat` - to draw up the pay roll - un proces-verbal – to draw up a report ( minute) {ntrebuin\are – use „mod de [ntrebuin\are” – direction for use A avea o larg` [ntrebuin\are – to be widely used A nu mai avea [ntrebuin\are – to be out of use {ntreprindere : – company / concer n / corporation - mic` - small business. - public` - public corporation A [ntrerupe – to interrupt - comunica\iile – to suspend the communications - curentul – to cut off the current - tratativele – to break off the negociation {ntrerupere – interruption „f`r` [ntrerupere” – without interruption {ntre\inere – maintenance. - curent` - routine maintenance Serviciul de {ntre\inere – Maintenance Department „[ntr-un sens mai larg” – in the broader sense. A [n\elege – to understand A se [n\elege cu... – to come to an understanding with... „pre\ul se [n\elege FOBx” – the price is understood FOBx
year end closing(closure) A [nchiria – to rent {nchiriere : - lend - de mijloace fixe – rental of fixed assets. {ncorporare de rezerve – reserves incorporation {ndatorare – indebtedness - total` - liabilities to outsiders A [ndeplini un (o)...- to fulfill a... {ndeplinire – performance A [nfiin\a – to substantiate {nfiin\area societ`\ii – incorporation
A [nregistra – to register - un act – to enter a document - intr`ri / ie]iri de fonduri – to enter cash receipts / payments - o opera\ie comercial` to enter a trade transaction {nregistrare : - registration(de acte) / incorporation (de bunuri) - contabil` - accounting entry - repetat` - double-posting / duplicating entry. - de regularizare – adjusting entry / adjustment {nscris – writ A [nsuma – to total A-]i [nsu]i – to appropiate - bunuri materiale – to appropiate property A [n]ela – to decieve A [n]tiin\a – to let (someone) know - clientul despre ... – to advise the customer that... {n]tiin\are – information - de anulare a creditului – notice of cancellation of credit - de deschidere a creditului – advice of opening of credit {nt@lnire : - meeting - preliminar` (preg`titoare) – preliminary meeting {nt@mpl`tor – accidental A [nt@rzia – to be late - efectuarea pl`\ii – to delay payment A [ntocmi – to make up / to draw up - un cont – to make up an account - un contract – to draw up a contract / to conclude a contract - o factur` - to make out an invoice
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A judeca – to judge - un litigiu – to judge a dispute „judec@nd dup`...” – judging by... Judecat` - judgement Judec`tor – judge
Juridic – legal / juridical „adresele juridice al firmelor” – legal domicile of companies „asisten\` juridic`” – juridical assistance „persoan` juridic`” – corporate body Jurisdic\ie – jurisdic\ion
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Legisla\ia([n construc\ii – ex.) – (building) law. Legitima\ie – identity card (ID) Leasing financiar – finance leasing. A leza – to injury Libera circula\ie a bunurilor – free movement of goods Libertatea serviciilor – freedom to provide services. Libert`\i fundamentale – fundamental freedoms. Licen\` - license Liceu – High School. A lichida – to liquidate - o datorie – to discharge a debt - un cont – to settle an account Lichidare : - liquidation / winding-up. - for\at` (impus`) – compulsory liquidation / compulsory windingup. - judiciar` - juridical liquidation - voluntar` - voluntary liquidation / voluntary winding-up. Lichidator – liquidator (court-appointed). Lichiditate : - liquidity / cash / liquid funds. - [n active (patrimonial`) – available assets / liquid assets Licita\ie : - auction / bidding / tender. - [nchis` - closed auction - valutar` - currency auction. „speze de licita\ie” – auction charges A scoate la licita\ie – to put up to auction A vinde ;a licita\ie – to sell by auction Limitat – limited
A fi supus jurisdic\iei... – to be under the jurisdiction of... Jurisconsult – legal expert / legal adviser Jurist – lawyer / legist Jur nal – jour nal A intra sub jurisdic\ia – to fall within the ambit of.. A da [n judecat` - to sue Judec`torie – court Jur`m@nt - oath A justifica – to justify - cheltuielile – to account for the expenses (expenditures) - fondurile primite – to account for the funds received Justificare – justification Justificativ – justificatory .
Lacun` - gap
„la termen” – on schedule „la valoarea par” – at par „la vedere” – on demand / on sight A lansa – to launch - un [mprumut – to float a loan A l`muri o ne[n\elegere – to clear up a misunderstanding Leaf` - wages A lua leafa – to draw wages A legaliza o factur` - to legalize an invoice Legalizare – autentication Legalizat - legalized Lege : – Law - relevant` - applicable law - retroactiv` - ex post facti law - a randamentului descresc`tor – law of diminishing retur ns. - a societ`\ilor comerciale – companies act. „a avea putere de lege” – to have the power of law „[n conformitate cu legea” – in compliance with law „a abroga o lege” – to abrogate a law „a respecta o lege” – to observe a law Legisla\ie – legislation - fiscal` - fiscal legislation Legisla\ia (UE) – (EC) law Legisla\ia [n vigoare – applicable law / gover ning law
Limit` - limit - minim` - bottom limit - de participare – holding limit. Linie : - line - de credit – credit line - tarifar` - tariff line. Lipsa mijloacelor – lack of means Livrare – delivery / shipment / dispatching Lucru manual – hand-work Lucr`tor manual – manual labourer . „mai ales ...”- above all „mai ales, dar f`r` a se limita la...” -
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method of net presentation - de consolidare – consolidation method - costurilor complete – process costing - costurilor directe – direct costing - costurilor pe comenzi – order costs method
Including without limitation to... „mai pu\in” – less / minus. Magazin : – store - cu adaos comercial minim – discount store A majora – to increase - pre\urile – to increase the prices - salariile – to raise the wages Majorare - increase Mandat ([mputernicire) – proxy / mandate. - bugetar – budget mandate - po]tal – post office order Manoper` - labor / labour. Manifest – manifesto A manifesta – to evince - interes pentru... – to interest in... - ne[ncredere – to show distrast A manipula bani – to handle money Manoper` - work Manufactur` - manufactory Marj` : - margin - brut` (comercial`) – gross margin - net` - net margin - de profit – profit margin - a profitului brut – gross profit margin. - de siguran\` - safety margin. Majoritate simpl` - simple majority Marc` comercial` - trademark. Masa profitului – profit mass Mas` credal` - creditors mass. Ma]ini ]i utilaje – machinery & equipment Matc` (de chitan\ier) – stub / counterfoil. Materii prime – raw materials M@n` de lucru : - calificat` - skilled labour - ieftin` - cheap labour. - ocazional` (temporar`) – casual labour ”[n m`sura [n care dispozi\ii obligatorii ale acestui contract nu prev`d altfel...” – Unless mandatory provisions of this Contract provide otherwise. M`suri financiare – financial measures Medie : - average - mobil` - moving average - ponderat` - weighted average - simpl` - simple average. Metoda : - method - bazat` pe estimarea activelor – assets estimation method - bilan\ului actualizat – current cost accounting - de calcul – method of calculation. - compens`rii costurilor –
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- costurilor diferen\iale – diferential costing / incremental costing. - costurilor pe faze – stage cost method - costurilor [n flux – high tide costs method - costurilor de [nlocuire – substitution costs method - costurilor normate – rate-setting costs methode - costurilor standard – standard costs system. - dividendelor – dividend method. - fluxului de numerar capitalizat – discounted cashflow method. - non-compens`rii – method of gross presentation. - perioadei de recuperare a investi\iei – payb ack method -regresiv` de amortizare – reducing balance method/ reducing installment system/ declining balance depreciation. -scalar` (hamburghez`)- daily interest calculation Men\inerea artificial` a cursului la un nivel ridicat – artificial maintenance of the rate of exchange. Mic]orare - decrease Mijloace : - means - alocate – appropriations - b`ne]ti – pecuniary means - bugetare – budgetary means - circulante – net working capital / net current assets . - de decontare – means of settlement - de exploatare – means of exploitation - extrabugetare – extra-budgetary means
- financiare – financial means - fixe – fixed assets / capital assets. - [nchiriate – leased fixed assets. - de plat` - means of payment. - proprii – own means - suplimentare – additional means „f`r` mijloace” – without means „imobilizarea mijloacelor” – locking up of funds „lipsa mijloacelor” – lack of means A mijloci – to mediate Minus valoarea de cesiune – less on disposal Mod - manner. - de aplicare – way of applying - de calculare – way of calculation - de exploatare – manner of exploitation - de [ntrebuin\are – direction for use Modificare : - amendment - prin alterare (]tergere) – amendment by alteration - a valorii contabile – charges in book value. Moned` : - currency/ money - convertibil` - convertible currency - liber convertibil` - free currency. - na\ional` - local currency. - scriptic` - deposit money - str`in` - foreign currency Monitorul Oficial – Official Gazette Moratoriu – moratorium. Munc` - work - [n acord – piece work - auxiliar` - auxiliary work - [n comun – joint work - (ne)calificat` - (un)skilled labour - colectiv` - team work - la domiciliu – work at home - fizic` - physical work - grea – hard work - intelectual` - brain work - intensiv` - intense work - manual` - manual labour - de noapte – night work - cu ora – work by the hour - [n mai multe schimburi – work in several shifts - suplimentar` - extra work
.
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„a se obliga prin...” - to bind oneself under... „a se obliga s`...” – to undertake to... Obligatoriu – mandatory / compulsory / binding (upon) Obliga\ie - (de a face, pl`ti, etc.) – liability - financiar` – financial liability - legat` de capital – capital commitment „f`r` obliga\ii” – without engagement A avea obliga\ie fa\` de cineva – to be under obligation to A impune o obliga\ie cuiva – to make it binding upon... A-]i [ndeplini obliga\iile – to fulfill one’s obligations A se sustrage unei obliga\ii – to evade an obligation A trece la [ndeplinirea unei obliga\ii – to begin to fulfill one’s obligation „acestea intr` [n obliga\ia (cuiva)...” – this is the...(somebody’s) responsability „ne lu`m obliga\ia s`...” – we undertake to... „...se oblig` s`...” - ...undertakes to ... Obliga\iune : – bond / debanture - convertibil` - convertible bond - garantat` - guaranteed bond - participativ` - participating bond - de rang posterior – junior bond. - r`scump`rat` - redeemed bond / redeemed debenture. A ob\ine – to obtain - avantaje – to derive advantages Ocupare deplin` - full employment Ofert` : - offer / bid / tender - public` de cump`rare – take over bid (TOB) / tender offer. - ferm` - firm offer Ofertant – offeror Oficiu (birou) - office - de plat` - disbursing agent / paying agent. „din oficiu” – automatically A omite – to omit Omologare – homologation / approval Oneros – onerous „condi\ii oneroase” – burdensome conditions A onora – to honour - o trat` - to honour a bill Onorariu – fee / honorarium Opera\iune : - transaction / procedure. - [n activ – lending business - de asigurare - insurance - bancar` - banking operation
- a obliga\iilor – non-fulfilment of obligations Nerezolvat – outstanding / not settled / unsolved Neschimbat – unchanged Nesigur – uncertain A nesocoti – to disregard Nesolu\ionat – pending Nestabil – unsteady Neuniform – non uniform Neuniformitate – lack of uniformity Neutilizat – idle Nev@ndut - unsold Nev`muit – not yet cleared Nevoit s`... – obliged to... Nomenclatur` - nomenclature / denomination Nominal – nominal A norma – to set the rate A normaliza – to bring back to normal Normare – rate setting Norm` - rate / rate of work - de amortizare – redemption rate - de baz` - basic rate - de cheltuieli – rate of expenses Not` : - note - de creditare – credit note - de debitare – debit note Notificare : - notice - c`tre autorit`\i – notice to the authorities - de impunere – notice of assessment Num`r de ordine – running number Nume - name - comercial – business name „[n numele...” – on behalf of ... Numerar : – cash - [n cass` - cash in hand A numi pe cineva – to appoint someone Numire - appointment - de arbitri – appointment of arbitrators „[n nume ]i pe cont propriu” – in his own name and for his own account Num`r – number - de exemplare – number of copies Numitor (matem.) - denominator . A obiecta – to object Obiectul de activitate – object (of a company) Obiec\ii – objections A ridica o obiec\ie – to rise an objection Obiect de eviden\` - evidence object A obliga – to oblige
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„certificat de origine” – Certificat of Origin Ordonator de credite – credit release authority Ore suplimentare – overtime / overhours. A oscila – to oscillate Oscila\ii – fluctuations - ale conjuncturii – economic fluctuations - ale cursului ac\iunilor – fluctuations in the price of shares.
- de comision – commission deal - de decontare prin virament – settlement by transfer - de compensa\ie – compensation transaction - [n devize str`ine – foreign currency transaction - (i) excep\ionale – extraordinary transactions / extraordinary items. - financiar` - financial transaction - de incasso - collection - (ii) financiare – financial operations - de plat` - payment - de sf@r]it de an financiar – closing procedures / year end procedures. - de transfer - transfer Oponent – opponent Oportun – opportune „la momentul oportun” – at the right moment Op\ional – optional Ordin – order - de desc`rcare – landing order - global – collective order - de livrare – delivery order - permanent – standing order - de plat` - payment order „din ordinul ]i [n contul Dvs” – on your behalf and for your account „ la ordinul...” – to the order of... „p@n` la noi ordine” – until further notice A pl`ti la ordinul... – to pay to the order to... A transmite un ordin – to transmit an order Ordine (a lucrurilor) – order - de zi - agenda „[n aceast` ordine de idei” – in this respect „[n ordinea stabilit`” – in the appointed order „num`r de ordine” – running number Ordonan\` de materiale – materials requisition Organizarea intreprinderii pe centre de responsabilitate – responsability accounting. Origine – origin
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Pachet / colet – parcel - de ac\iuni – block of shares - de bani – wad of banknotes Pagub` - loss - datorit` avariei – to due to damage - datorit` ne[ndeplinirii... – owing to nonfulfilment of... - [n bani – cash loss - [nt@mpl`toare – casual loss A aduce pagube – to cause prejudice A cauza pagube – to cause a loss A fi responsabil de pagube – to be responsible for the loss A suferi pagube – to incur losses „constatarea pagubei” – ascertainment of the damages „dovada pagubei” – evidence of damages „paguba se ridic` la suma de...” – the damage amounts to...
Paradis fiscal – tax haven Paragraf – paragraph Paritate – parity - de schimb – exchange parity Parol` - password Parte : part / party - advers` - opposing party - la beneficii – share in profits - civil` - plaintiff - debitoare – debit party - exigibil` [n mai pu\in de un an a [mprumutului
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- de gra\ie – grace period / defermet of amortisation - preaviz – period of notification - de prob` - trial period Perisabil - perishable Permis : - permit / authorization / pass - de reziden\` - residance permit Persoan` : - person / body - juridic` - legal body / legal entity / legal person / corporate body Personal calificat – skilled labour. Peste – over - norm` - over and above the rate - valoarea par – above par Pia\` : - market - extern` - foreign market - extrabursier` - Over-the-Counter Market - intern` - home market - mondial` - world market - la vedere – spot market - valutar` - monetary market A introduce pe pia\` - to launch on the market Pierdere : - loss - (i) acumulate – accumulated(retained0 losses - agregat` - cumulated loss - brut` - gross loss - contabil` - book loss - de capital – capital loss - (i) datorate debitorilor – losses on receivables - (i) din exploatare – operating loss - net` total` - loss for the period - a profitului – loss of profit Pierderi ]i profituri din exerci\iul anterior – prior year items A plafona – to limit - pre\urile – to freeze prices Plan : - plan - ata]at la prezentul – plan attached hereto - de conturi – chart of accounts
pe termen lung – maturing portion of long-term debt - social` (sum`) – share / share of a cooperative. Partener : – partner / associate - activ – active partner A participa – to participate - la beneficii – to share in the profits Participant - participant Participare : – participation - la beneficii – participation right - la capital – holding / stake / participating - [n comandit` - silent partnership / limited partner’s capital contribution - financiar` - financial participation - la o societate S.A. – interest in a joint stock company. - la profit – profit sharing. - la venit – equity in income Participa\ie [n cadrul grupului – intra-group holding Participa\ie majoritar` - majority shareholding Particular - private Partid` dubl` - double entry Pasiv : - total liabilities and net worth / pasive - net exigibil – net current liabilities - permanent – average level of indebtedness Pasive : - liabilities - curente – current liabilities - fa\` de ter\i – external liabilities - tranzitorii – acrued liabilities Patron – boss Patrimoniu – worth / equity P@n` [n prezent – hithereto P@n` la – up to / till / within P@r@t – accused P@rghie financiar` - financial leverage P`r\i sociale ale ter\ilor – third-party shares Penalitate / penalizare – penalty Perchizi\ie – search Performan\e economice – economic performances Perioad` de garan\ie – liability period / warranty period / commitment period. Permis de munc` - work permit Perioad` : - period - de arhivare – preservation period(for
book or records)
- contabil general – system of accounts / codification of accounts. - de consolidare – consolidation programm. - de investi\ii – capital budget. - financiar – financial plan A [ntocmi un plan – to work out a plan Planificare – planning
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A solicita am@narea pl`\ii – to request the postponement of payment. A relua pl`\ile – to resume payments
- de perspectiv` - long-range planning A plasa – to place - capital – to invest capital Plasament – vesting Plat` : - payment - [n acord – payment by results - prin acreditiv – payment by letter of credit(L/C) - am@nat` ( la termen) – deferred payment - anticipat` - advance payment - [n avans – prepaid - prin banc` - payment through a bank - pe bucat` - piece-work payment - [n compensare – payment in compensation - contra documente – cash against documents - e]alonat` - spread out payment - [n numerar – cash payment - par\ial` - part payment - prin poli\` - payment by draft - contra ramburs – cash in delivery (C.O.D) - [n rate – payment by instalments - scadent` - payment due - suplimentar` - additional payment - prin transfer – payment by transfer - la vedere – payment at sight „aviz de plat`” – advice of payment „balan\` de plat`” – balance of payments „condi\ii de plat`” – terms of payment „contra plat`” – against payment „f`r` plat`” – without payment „interzicerea pl`\ii” – stopping of payments „[ncetarea pl`\ilor” – suspension of payments „[nt@rzierea pl`\ilor” – delay [n payments „loc de plat`” – place of payment „mijloace de plat`” – means of payment „modalit`\i de plat`” – mode of payment „refuz de plat`” – refusal of payment „scutire de plat`” – exemption from payment „soma\ie de plat`” – writ of execution „termen de plat`” – time of payment „ziua pl`\ii” – day of payment A am@na pl`\ile – to postpone the payments A efectua plata – to effect payment A oferi [nlesniri la plat` - to offer easy terms A prelungi termenul de plat` to extend the time of payment A refuza plata – to refuse payment
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A pl`ti – to pay - anticipat – to prepay - [n contul cuiva – to pay into somebody’s account - cu un cec – to pay by cheque - la ghi]eu – to pay over the counter - o poli\` - to meet a bill of exchange Pl`tibil - payable „pl`tit integral” – fully paid Pl`titor de impozite – accountable person / taxable person. Pl`\i f`cute [n avans – payment on account in advance Pl`\i [n avans c`tre fur nizori – advance payment to suppliers. Pl`\i primite [n avans – advance payments received payments received on account Plic - envelope. - cu o fereastr` - window envelope „[n plic separat” – under separate cover „[n plic sigilat” – in a sealed envelope Plusvaloare : - increase in value / appreciation / profit / surplus value - de cesiune – gain of disposal - de consolidare – surplu from consolidation - la v@nzare – profit on realisation. Politic` : - policy - financiar` – accounting policy Poli\` - promissory note / bill of exchange - de asigurare – insurance policy - la ordin – bill of exchange to order - la purt`tor – bill of exchange to bearer Pondere – weight Pontaj – time keeping Portofoliu de comenzi / contracte – contract portofolio / backlog Posesie – possession Posesor - owner Post de activ (pasiv) – asset (pasive) item A postdata – to postdate Post-restant – poste restante
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- de baz` - basic price - per bucat` - price per piece - de burs` - exchange price - de catalog – list price / catalogue price - de concuren\` - competitive price - comparabil – comparable price - de conjunctur` - market price - contractual – contract price - convenit – agreed price - convenabil – resonable price - de cost – cost price / costs - curent – current price - derizoriu – ridiculously low price - de desfacere/ de v@nzare – selling price - de dumping – dumping price - din factur` - invoice price - en gros – wholesale price - enorm – exorbitant price - de fabric` - manufacturer’ price / ExW price - facturat – invoiced price - ferm – firm price - fix – fix price - impozabil – taxable price inacceptabil – unacceptable price inaccesibil – prohibitive price invariabil – invariable price de inventar – stocktaking price intern complet de export (PICE) – export all round price - intern complet de import (PICI) – import all round price - de livrare – delivery price - local – local price - maxim – maximum price - mediu – average price - minim – minimum price - moderat – moderate price - net – net price - nominal – face value - oferit – offered price - plafon – ceiling price - de produc\ie – production price - publicat – published price - redus – reduced price - de revenire complet – absorbtion cost - de revenire la distribu\ie – cost of sale - ridicat – high price - cu ridicata – wholesale price - total – total price - unic – one price -
Post-scriptum – postscript Po]tal – postal „mandat po]tal” – money order „tarif po]tal” – postage rates „timbru po]tal” – postage stamp Po]t` - post „cu prima po]t`” – by return of post „data po]tei” – date as post mark A expedia prin po]t` - to send by post A pune la po]t` - to post Poten\ial neutilizat – idle capacity Potrivit (contractului) – under the (contract) Pozitiv – positive „r`spuns pozitiv” – affirmative answer Pozi\ie : - position - acoperit` - covered position - [n bilan\ - balance sheet item Prag de rentabilitate – breakeven point Prealabil – previous „[n prealabil” – previously Preaviz – notice A da un preaviz de 5 zile – to give a 5 days notice Precau\ie - precaution „cu precau\ie” – cautionsly A preciza – to specify Prec`dere – priority „cu prec`dere” – primarily A prejudicia – to be prejudicial to... Prelevare : - levy - personal` - private drawing. A prelua – to take over Preluare a controlului – taking-over Prelucrare / procesare – processing A prelungi (un credit) – to extend (a credit) Prescrip\ie / prescriere – prescription of claims Prescurtare – abbreviation Prestare de servicii – rending of services / performance of services Pre]edinte – president / chairman Preten\ie – claim - b`neasc` - cash claim - juridic` - legal claim - litigioas` - disputed claim Preten\ii / reclama\ii – claims A pretinde – to claim Pre\ : - price - acceptabil – acceptable price - de achizi\ie – purchase price - actual – ruling price - cu am`nuntul – retail price - aproximativ – approximate price - avantajos – favourable price
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- de emisiune / de fuziune / de aport – additional paid-in capital. - de emisiune a obliga\iunilor – premium on bond - de export – export subsidy - de fuzionare – merging premium - privind rambursarea obliga\iunilor – redemptio n premium „primul intrat – primul ie]it” – first in – first out (FIFO) Principiu : - principle / concept - de anualitate – anual basis / accrual concept. - (ii) contabile – accounting principles / financial accounting standard. - (ii) contabile de baz` fundamental accounting concept - (ii) contabile general admise generally accepted accounting principles (GAAP) - al consecven\ei – consistency concept. - al egalit`\ii – principle of equality - al nediscrimin`rii – nondiscrimination principle - al permanen\ei metodelor – consistency concept . - al prezent`rii corecte – principle of fair presentatio - al pruden\ei – prudence concept / conservatism - al valorii minimale – lower value method. Procedeu nelegal – illegal procedure Procedur` de autorizare – autorization procedure Proces Verbal de Preluare a produsului – Taking-Over Receipt. Proces Verbal de Acceptare a produsului (ca urmare a inspec\iei de calitate a clientului) – Declaration of Accomplishment. Procur` - proxy Procuror – district prosecutor A produce un prejudiciu – to cause a prejudice Produc\ie : production / manufacturing - [n curs de fabrica\ie – goods in process
- uzinal – ExW price - (ul) zilei – current price „calcularea pre\ului” – calculation of price „cota\ia pre\urilor” – price quotation „cre]terea pre\urilor” – the rice in price „diferen\a de pre\” – difference in price „dirijarea pre\urilor” – price control „indicele pre\urilor” – price index „ [nghe\area pre\urilor” – price freeze „la jum`tate de pre\” – at half price „limita pre\ului” – price limit „lista pre\urilor” – price list „nivelul pre\urilor” – level of prices „(cu) pre\ ridicat” – highly priced. „ pre\ul se [n\elege ExW” – the price is understood ExW „pre\urile oscileaz`” – prices fluctuate „pre\urile marcheaz` o stagnare” – the prices are stationary „reducerea pre\urilor” – cut in prices „ridicarea pre\urilor” – rise in prices „sc`derea pre\urilor” – fall in prices „stabilizarea pre\urilor” – fixing of prices „ultimul pre\” – the last price. A preciza pre\ul – to specify the price A prevedea – to forsee „dup` cum s-a prev`zut” – as anticipated / as provided Prevederi - relevante – relevant provision - bugetare – budget estimation A preveni – to warn Prevenire – prevention „m`suri de prevedere” – preventive measures Previziune : - forecast - reglementat` - regulated provisions - a fluxului de numerar – cash budgeted / cash flow forecast. - de rentabilitate – cost effectivness analysis / cost effectivness study. - pe termen lung – long range forecast. A prezenta o factur` - to hand an invoice Prezent – present „[n prezent” – at present „p@n` [n prezent” – up to now Prim` : - premium - de aport – contribution premium - de asigurare – insurance premium - legat` de capital – paid-in surplus.
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- a muncii – labor protection. Protest – protest. A protesta o cambie – to protest a bill Protocol de credit – credit memorandum. Provizion : – provision / allowance / reserve. - pentru depreciere (rata anual` a amortiz`rilor) - allowance for depreciation. - pentru deprecierea crean\elorclien\i allowance for bad debt / allowance for doubtfull accounts. - pentru deprecierea financiar` a titlurilor de participa\iune – provision for possible loss in value of a long term securities. - pentru deprecierea m`rfurilor reserve for inventory losses. - pentru plata impozitului – deferred taxation provision - pentru riscuri – reserve for contingencies. - pentru riscuri ]i cheltuieli – provision for charges and liabilities.. Provizioane – insurance fund. Punctare – control. Purt`tor – bearer / holder(de\in`tot). Putere de cump`rare – purchasing power A avea putere de lege – to have the power of law . Rabat : - discount - de baz` - basic discount. - comercial – trade discount - permis – allowed discount - la pl`\ile [n numerar – cash discount / settlement discount.. A rambursa – to refund Rambursare : - repayment - a ac\iunilor – redemption of stock - a creditului – credit reimbursement - a taxelor de import – drawback. Randament : - output(figurativ) / yield
goods in progress. - imobilizat` - immobilized production
- marf` - commodity production - net` - net production - stocat` / pe stoc – stocked production. Produse : - products / goods. - derivate – derivative products - finite – finished products / finished goods - reziduale – scarp and waste - falsificate – adultererated products „produ sau cump`r`” - make or buy Productivitate : - productivity - marginal` - marginal productivity - a muncii – labour productivity Profit : - profit - acumulat – accumulated profit - brut – gross profit - capitalizat – capitalized profit - disponibil pentru distribuire – profit available for distribution. - excep\ional – windfall profit. - din exploatare – operating profit - de fabrica\ie – manufacturing profit - de monopol – monopoly profit / super normal profit. - nedistribuit – undistributed profit / retained profit - net – net profit. - ]i pierdere – profit and loss. A profita de o ocazie favorabil` to make use of a favourable occasion Profitabilitate – profitability. Progresiv – progressive. Proprietar : – owner. - al unei instala\ii – plant owner. - al unei m`rci – trademark holder / trademark owner. Proprietate : ownership / property. - a comerciantului falit – bankrupt’s asset / bankrupt’s estate.. - comun` - joint ownership. - imobiliar` - real property. Propuneri – proposals. Protec\ionism – protectionism. Protec\ie : protection - a denumirii – protection of designation - a investitorilor – protection of investors.
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immobilization financement rate - de finan\are a capitalurilor circulante circulant capital financement rate. - de impozitare – tax rate - a infla\iei – rate of inflation - ini\ial` - down payment - [ncruci]at` - cross rate - marginal` de substituire – marginal rate of substitution. - marginal` de impozitare – marginal rate of tax - a marjei brute – gross margin rate - a marjei nete – net margin rate - a profitului – rate of profit - de rambursare – coverage ratio - real` a rentabilit`\ii – real rate of retur n. - a rentabilt`\ii financiare – rate of retur n. - a rota\iei stocurilor – rate of stock / inventory turnover. - de schimb – rate of exchange - de solvabilitate – solvency rate A ratifica un... – to ratify a... R`spundere direct` - direct responsability R`spuns - reply - ne[nt@rziat – prompt reply Real – actual Recapitula\ie – composite entry / summary posting. Reciclare – recycling Reclamant – plaintiff / party complainant. Reclama\ie contra impunerii – appeal against assesment. Recomandat` registered mail (return receipt requested) Reconstituirea capitalului – capital reconstruction A rectifica o gre]al` - to correct a mistake Recuperarea crean\elor prescrise – bad debt recovered. Recurs / apel – appeal A face recurs – to appeal (on point of fact) A redacta un... – to drow up a... Reducere(i) - reduction - a normei – reduction of the rate - la v@nzare – sales reduction Redeven\` - royalty
al ac\iunii – dividend yield brut – gross yield al capitalului – profit-capital ratio al capitalului investit – retur n of investment(ROI) - curent – current yield - net – net return - tehnic – imput / output ratio - al v@nz`rilor – net profit ratio. Raport (document) : – report - anual – annual report - al cenzorilor – auditor’s report - consiliului de administra\ie – report of directors - curs / beneficiu per ac\iune – price / earning ratio (P/E RATIO) - de expertiz` - expertise report - de gestiune – management report - de gestiune a grupului – group annual report - de [ndatorare – debt ratio - de lichiditate – liquidity ratio - de lichiditate imediat` - quick asset ratio / acid test ratio. - de utilizare – utilisation report Raport (matematic) – ratio R`spundere : - responsability / liability - (ne)limitat` - (un)limited liability - material` - material liability - solidar` - joint and several liability A r`spunde afirmativ – to answer in the affirmative A fi r`spunz`tor [mpreun` ]i... – to be jointly and several liable and... Rat` : - rate / ratio - a amortiz`rii – depreciation charge / depreciation expense / depreciation rate. - anual` a amortiz`rilor – annual depreciation charge / annual rate of depreciation. - a autofinan\`rii – self-financing ratio - a autonomiei financiare – financial autonomy rate - de capitalizare – capitalization rate - a crean\elor – debtor ratio / sales ratio - a dob@nzii – interest rate - financiar` - financial rate
-
- a finan\`rii imobiliz`rilor –
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- allocation / apportionment - a costurilor – cost allocation / cost apportionment - a cheltuielilor pe produse – matching (concept) - a profitului / beneficiului – distribution of profit. Report – carried forward Reprezentant : - representative - [mputernicit – authorized representative (including power of attorney to receive documents) - legal – legal guardian Reprezentan\` - agency A respecta – to observe - instruc\iunile – to comply with instructions - o lege – to observe a law - regimul de economii – to observe the saving policy „respectarea formei” – observance of form Respectiv – respectively Restant – outstanding Restan\` la plat` - outstanding balance / overdue Resurse : – source / resource - avansate – advanced resource - consumate – consumed resources A re\ine (din ceva) – to deduct / to retent. Re\inere : - withholding - a titlului de proprietate – retur n of title Retinut – deducted A retrage – to retire Retragere : - withdrawal - de active – retirement of fixed assets Retrospectiv – retrospectively A revendica – to claim / to file a claim / to asset a claim. Revizie contabil` - audit. Revocare (din func\ie) – discharging (of director from his liability( Rezerv` / rezerve : – reserve / provision - acumulate – accumulated reserve - de asigurare proprie – self-insurance reserve. - de capital – capital reserves - pentru crean\e irecuperabile – reserves for bad debts - declarate – published reserves / disclosed reserves/
Reducere : - abatment / discount / reduction - a capitalului – capital reduction - fiscal` - allowance / deduction - de impozit – tax relief - pentru pierderi – allowance for damage Reevaluare : - revaluation / write up - a mijloacelor fixe – revaluation of fixed assets Registru : - book / register / record - al ac\iunilor – share register - al ac\ionarilor – share ledger - de cass` - cash book - contabil – book of accounts - de imobiliz`ri – capital expenditure book
- inventar – annual accounts book - de [nregistrare a cambiilor – bill book. - jur nal – subsidiary book of accounts / book of first entry / book of original entry - de procese verbale – minute book. Registrul Comer\ului – Register of Companies. Reglement`ri de prezentare – presentatio n regulations Regres – regress Regrupare – bulking Regularizare de sf@r]it de perioad` closing entry. Regulament : - code / regulations - (e ) comerciale – trading rules Reguli - rules - contabile specifice – accounting policies - de exploatare – rules of exploitation Rela\ie de angajare – employment Relevant – relevant / pertinent A remite (comisiei) – to hand over (to the commission) Remitere – remitance Remiz` - discount / rebate Remunera\ie – remuneration Rentabilitate : – profitability / ear ning power. - a capitalului – ear ning capacity - a unei investi\ii – return of investment Renumele firmei – company goodwill Reorganizare – reorganization Repara\ii – repairs. Repartizare / reparti\ie :
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- fixat prin conven\ie colectiv` agreed wage structure - mediu – average salary / average wage - minim – minimum salary - net – net salary - tarifar – fixed monthly salary Salariat – employee Sapitrare – allocation A satisface o revendicare – to satisfy a claim Sarcini – responsabilities Scaden\` : - maturity / due date. - medie – average due date - sub un an a unui [mprumut pe termen lung – current maturity of a long term debt. „Care ajunge la scaden\`” - maturing „Data scaden\ei” – maturing date Sciziunea unei societ`\i – demerger. A scoate la licita\ie – to put up to auction Scontare : - discounting. - a facturii – invoice discounting. Scrisoare : - letter. - de credit – letter of credit (L / C) - de garan\ie – letter of indemnity / letter of guarantee / indemnity bond. - [nregistrat` - registered letter - de [nso\ire – covering letter. - de notificare – letter of advice. - de transport aerian – air consignment bill / air consignment note/ airway bill (AWB). - de tr`sur` - way bill Scutit de impozit – free of tax / tax-free. Secret bancar – bank secrecy Sedin\a Consiliului de Administra\ie – Managing Board Meeting. Sediu : – busines premises - central – head office / home office. - legal / social – registered office A semna pentru societate – to duly sign. „[ntr-un sens mai larg” – in the broader sense. Servicii : - services - de toate tipurile – services of all kinds. Set de cambii – bill in set. Sf@r]itul exerci\iului financiar – end of financial year. Sindic – official receiver
declared reserves / visible reserves. - de evaluare – valuation reserves - facultative – free reserves / special reserves. - fiscal` - fiscal reserve. - garantat` - guaranted reserve - de [nlocuire a imobiliz`rilor – replacement reserve - de [nlocuire a stocurilor – stock replacement reserves. - latente / oculte – hidden reserves - legal` - legal reserve - lichid` - cash reserve - pentru neprev`zut – contingency fund / contigency reserve - publicate – published reserves - de reevaluare – revaluation reserve - pentru regularizarea dividendelor – dividend regularisation reserve - special` de reevaluare – appraisal surplus - statutar` - statutory reserve / reserve prescribed by articles. Rezident [n (\ara) – person resident in... A rezilia – to cancel Rezultat / rezultate : - result - analitice – analysed results. - [n afara exploat`rii – net oerating revenue - al exploat`rii – operating result - financiare – financial results Risc : – contingency / risk - de credit – credit risk - de \ar` - Country Risk. Rota\ie : - rotation / tur nover. - a activelor totale – totation of total assets - a capitalului – investment tur nover. - a capitalului circulant – rotation of the circulating capital. - a personalului – labour tur nover. - a stocurilor – stock tur nover / inventory tur nover. Rulajul anual al activelor – asset tur nover ratio.
Salariu : - salary / wage - [n acord – piece wages - brut – gross salary
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ordinary partnership. - personal` (SRLu) – individual partnership. - de participa\ie / de portofoliu – parent company / holding company. - particular` - private company - cu r`spundere limitat` (SRL) – limited liability company (Ltd) A da socoteal` - to render an account. Sold : – balance - de baz` - basic balance - bancar – bank balance - creditor – credit balance - debitor – debit balance - garantat – guaranted balance - de [nchidere – closing balance - nefolosit – unused balance - reportat – balance carried forward - de trezorerie – cash balance. A solda – to balance Soldarea unui cont – to settle an account. Solduri intermediare de gestiune – intermediary balances of administration. Solicitant – aplicant.
Sindicat de garan\ie – underwritten Sistem : - system - contabil – accounting system - al impunerii separate – separate taxation system - de imputare – imputation system - Monetar European – European Monetary System - de transfer GIRO – Giro Transfer System. Situa\ie : - contabil` interimar` - interim accounts. - financiar` financial position / financial condition - a originii ]i utiliz`rii fondurilor – statement of charges in financial position/ statement of sources and application of funds - de profit ]i pierdere – statement of income - a trezoreriei – cash position. Societate : - company / corporation - afiliat` (fiic`) – related company / affiliated company / subsidiary company. - absorbant` - acquiring company - anonim` - public owned company / public company. - pe ac\iuni (SA) – public limited company (PLC) / joint stock company/ corporation. - de capital – company with share capital. - [n comandit` simpl` - limited partnership - [n comandit` pe ac\iuni – limited partnership with a share capital. - dominant` - controlling company / parent company. - familial` - family company. - imobiliar` - real estate company. - ([nchis`) cu num`r mic de ac\ionari – close company / close corporation. - mam` - parent company. - mixt` - joint venture. - na\ional` - public corporation / national corporation. - [n nume colectiv (SNC) – general partnership /
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Solvabilitate : – solvency. - general` - overall solvency. - patrimonial` - patrimonial solvency. Sp`larea banilor – money laudering. Spa\ii de produc\ie – business premises. Spa\iul Economic European European Economic Area.(EEA). Specimen de semn`tur` - sample signature. Speran\` - expectation. Speze de licita\ie – auction charges Stabilire a normei – setting of the rate Stagnare – stagnation. Stare – state / condition. Stat de plat` - payroll. Statut : - corporation charter. - al asocia\iei – articles company / articles of partnership / articles of association / articles of incorporation/ partnership deed. Stimulente – incentive Stoc : – stock / inventory. - de m`rfuri – stock of goods. - la [nceputul exerci\iului – initial inventory /
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Surs` : - source. - (e) atrase / str`ine – foreign sources. - proprii – own sources. Suspendarea pl`\ilor – suspension of payments. Swap de devize – currency swap. SWIFT(Societatea de Telecomunica\ii Financiare Interbancare Mondiale) – Society for worldwide interbank financial telecommunication A sus\ine. – to ever / to allege. }coal` Postliceal` - Special Qualification School }coal` Profesional` - Vocation School }coal` Tehnic` - Technical School.
initial stock / beginning stock / opening stock. - la sf@r]itul exerci\iului – closing inventory / closing stock / ending inventory. Stornare – cancelation of an entry. Structura produc\iei – production mix. Studiu de fezabilitate – feasability study. Sub norm` - below the rate Subactivitate – subnormal capacity usage. Subcapitalizare – under-capitalisation. Subevaluare – underestimate / under evaluation. A subscrie – to underwrite. - ac\iuni – to subscribe for shares. Subscriere : - subscription - la o emisiune de ac\iuni – subscription to a bond issue. - de ac\iuni – subscription for shares. Subscris [n [ntregime – fully subscribed Substituire a factorilor de produc\ie – substitution of production factors. Subven\ie : – grant / subsidy. - pentru investi\ii – investment grants. Subven\ionare [ncruci]at` - cross subvention. Sucursal` : - branch - [n str`in`tate – foreign branch office. Sum` - amount. Sume divergente – amounts differ. Subtotal – subtotal. Sub valoarea par – below par. Superactiv – overassets. A suporta cheltuielile – to bear the expenses Supradividend – extra dividend / bonus dividend. Supraestimarea costurilor – overestimate of costs. Supraevaluare : – overbought / overvaluation. - a capitalului – watering of capital / watering of stock. Supraproduc\ie – overproduction. Suprasalariu – fringe benefit. Surplus la lichidare – liquidation surplus. Supravegherea creditului – credit surveillance.
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Tabel / tablou : - table. - de finan\are – statement of source and application of funds / statement of changes in financial position. - de reparti\ie – cost appointment statement / schedule of allocation. Tantiem` - tantieme Tarif : – tariff / duty. - de transport al m`rfurilor – freight rate. - vamal – customs taiff. - vamal protec\ionist – protective customs duty. Tax` - tax / fee. - ad valorem – ad valorem tax. - asupra articolelor de lux – luxury tax. - (e) bancare – bank charges / bank commission. - comercial` - trade tax / business tax. - de consuma\ie – consumption tax. - (e) financiare – charges - (e) fiscale – fiscal charges. - fiscal` latent` - latent tax liability/ contingent tax liability. - de import – import duty - de [nc`rcare – loading charge - de [nregistrare – registration tax - de [nregistrare (pt.virament) – transfer fee - (e) de [ntocmire a actelor – deed costs. - (e) locative – aditional property expenses - de magazinaj – warehouse charge.
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- de plasament – short-term investment - de proprietate – property title - la purt`tor – bearere document - de valoare – security. Total : - total - active – total equity - brut – gross amount - de control – control total - a unui post de bilan\ - balance sheet value. Tr`g`tor – drawer Transfer : - transfer - bancar – bank credit transfer / bank giro credit - de fonduri – money transfer - al crean\elor [n favoarea creditorilor – assignment for the benefit of one’s creditors. A transfera ac\iuni – to assign shares Transformare – processing Tran]` - installment Transport : - transport - pe cont propriu – own transport Tranzac\ie : - deal / transaction - bancar` - banking transaction - de debit – debt transaction A trata cu aten\ie / cu grij` - to treat carefully Trat` : - draft / bill / bill of exchange - bancar` - bank draft - documentar` - documentary draft - la termen – term bill - la un anumit termen la vedere – after sight bill - la vedere – draft at sight Tutore - trustee TVA aferent intr`rilor – VAT on input. . Ultimul / ultima – last - versiune – last version Ultimul [ntrebat-primul ie]it – last in – first out (LIFO) Unitate – unit / entity - contabil` - accounting entity - contabil` de exploatare – accounting unit. - de cost – cost unit. - de gestiune – cost center. - monetar` de cont interna\ional` international account monetary unit.. Urm`rire :
- (e) nedeductibile – disallowed deductions / non-allowable charges. - (e) neincorporabile – non-recurring cost - de pl`tit – accrued charges. - pl`tit` [n avans – expenses paid in advance / prepaid expenses. - perceput` - output tax. - de retur – back freight - de scont – discount rate. - de timbru – stamp duty / fee stamp. - de transfer imobiliar – land aquisition tax. - TVA – value added tax (VAT). - vamal` - customs duty. - vamal` ad valorem – ad valorem customs duty - vamal` compus` - composite customs duty - vamal` de export (import) – export(import) customs duty.. Tehnici contabile – book-keeping methods. Tendin\` - trend Teren – land Terenuri ]i cl`diri – land and buildings Terenuri, construc\ii ]i echipament – property, plant and equipment. Termen : term / time - de depunere a ofertei – deadline for submission of bid - de garan\ie – time of guarantee / term of guarantee - limit` - deadline - de plat` - payment term / value date - de prescrip\ie – prescription term. - de valabilitate a [mputernicirii – proxy deadline. Timbru – stamps - fiscal – revenue stamps Timp : - time - de livrare – lead time / delivery time Titlu : - title - executoriu – executory title / enforceable decision of an authority. - negociabil – negociable instrument - la ordin – order document / instrument to order - de participare – long-term securities - de participa\iune – investments
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marketable security value. - net` de inventar – net asset value. - net` de v`nzare – net realisable value. - nominal` - par value / face value / face amount - [n numerar – cash value - de pia\` - current price / market price / market value / fair value. - de randament – capitalized income value - r`mas` - residual value - real` - actual value. - (i) realizabile ]i disponibilit`\i – quick assets. - rezidual` - salvage value / scrap value. - total` a facturii – total invoice value. A valorifica – to realise. Valorificabil – marketable. Valut` : - currency - forte – hard currency. Varia\ie : - variance / variation. - de cost – cost variance. - a eficien\ei – efficency variance - (ii) ale posturilor bilan\iere – variations in balance sheet items.
- cambial` - summary bill enforcement procedure. - pentru datorii – execution for debt. - [n caz de faliment – debt collection under bakruptcy proceeding. Utilizarea unei m`rci – use of trademark Uzufruct – usufruct. Uzur` fizic` a fondurilor fixe – wear and tear. Uzur` moral` - absolescence. . Valoare : - value - a activelor – asset value - actual` - current value / present value - actualizat` - capitalized value / intrinsec value - actualizat` a fluxului de numerar – discounted cash value. - ad`ugat` - added value - (i) admise la cot` - quoted securities. - la casare – salvage value / scrap value. - de cesiune global` - going concern value. - contabil` - book value / carring value - contabil` brut`(net`) – gross(net) book value - contabil` a ac\iunii – book value per share. - curent` - realisable value - (i) disponibile – liquid resources / cash assets / cash & book balances. - estimat` - estimed value - fiscal` - tax value - ini\ial` complet` - complete initial value. - intrinsec` - current value of net asset / intrinsec value. - intrinsec`/ matematic`/ real` a ac\iunilor net asset value per share. - de [nlocuire – replacement value. - de [nlocuire a fondurilor fixe – substitution value of fixed assets. - impozabil` - tax value. - de inventar – inventory value. - (i) de [nscris la rubrica active – items to be booked to an asset account. - de lichidare – break-up value. - medie – average value - mobiliar` - security - mobiliar` de plasament –
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V@nzare : - sale - de active – asset sale - cu am`nuntul – retail - (i) brute – gross sales - pe credit – credit sale / sale on account. - en gros – wholesale - (i) nete – net sales. - cu plata [n numerar – cash sale - [n regim de urgen\` - fire sale. Vedere – sight La vedere – at sight / on demand. Venit : - income(intrare) / earning (c@]tig) /revenue - anual – annual income - comercial – ordinary income - din capital – unear ned income. - marginal - marginal income / marginal retur n / marginal revenue. - din munc` - earned income - net – net earnings / net income. - net lunar – current net income - nominal – nominal income - personal – private income - re\inut – retained income.
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Venituri : - ]i cheltuieli – receipt & expediture. - diverse – other incomes / miscelaneous incomes - excep\ionale – extraordinary income. - din exploatare – operating incomes/ operating revenue - financiare – financial incomes . - din investi\ii – income from investments / income on investments.. - realizate [n avans(anticipate) – deferred credits / deferred income / deferred revenue. - din v@nz`ri – income from sales / proceeds. Verificarea bilan\ului –nalance sheet audit Via\` util` - useful life Vicepre]edinte – deputy chairman / vicepresident A fi [n vigoare – to be in effect / to be in force. A vinde – to sell - la licita\ie – to sell by auction Virament – transfer Viteza de rota\ie a capitalului – speed of turnover Volumul v@nz`rilor - sales volume Vot – vote Vot cumulativ – cumulative vote. V` st`m la dispozi\ie pentru eventuale [ntreb`ri – Please do not hesitate to contact us should you have any questions regarding the foregoing (all above mentioned). .