Am tradus si adaptat in limba engleza peste 510 termeni importanti din domeniul finanicarcontabil: 1.

Accepturi bancare = Banker's Acceptances; 2. Acoperirea riscului = Hedge, Hedging; 3. Acoperire din patrimoniu = Asset Coverage; 4. Acoperirea dobanzii = Interest coverage; 5. Acord = Agreement; 6. Acord de credit = Credit agreement; 7. Actionar = Shareholder; 8. Actiune = Share; 9. Actiuni in circulatie = Outstanding shares; 10.Actiuni ordinare potentiale diluante = Dilative potential ordinary shares; 11.Actiuni pereche = Paired Shares; 12.Activ = Asset; 13.Activ net corectat = Corrected Net Assets; 14.Active curente = Current assets; 15.Active identificabile = Identifiable assets; 16.Active imediate = Quick Assets; 17.Active imobilizate = Non current assets; 18.Activitati curente = Ordinary activities; 19.Activitati de administare a activelor = Trust activities; 20.Activitati de exploatare = Operating activities; 21.Activitati intrerupte = Discontinued operations; 22.Adiministrator de active = Trustee; 23.Ajustare = Adjustment; 24.Ajustare (infrumusetare contabila) = Haircut; 25.Amana, a ceda = Defer; 26.Amanetare = Pledge; 27.Amortizare = Amortization pentru imobilizari necorporale si Depreciation pentru imobilizari corporale; 28.Analiza fundamentala = Fundamental analysis; 29.Andosare = Endorse; 30.Antecalcul = Ante calculation; 31.Anuitate = Annuity; 32.Anulare = Canceling; 33.Aport = Contribution; 34.Arbitraj = Arbitrage; 35.Arie de distributie = Distribution Area; 36.Asociat, a se asocia = Associates; 37.Asocieri in participatie = Joint venture; 38.Atribuire de actiuni = Assign shares; 39.Autofinantare = Self financing; 40.Balanta de verificare = Trial balance; 41.Banca de investitii = Investment Banker; 42.Baza de impozitare a unui activ sau obligatii = Tax base of an asset or liability; 43.Beneficii economice = Economic benefits; 44.Bilant = Balance sheet; 45.Bilant consolidat = Consolidated Balance sheet;

46.Bilant falsificat = Cooked balances; 47.Bilet la ordin = Promissory Note; 48.Bonitate financiara = Financial trustworthiness; 49.Buget = Budget; 50.Cadru general = Framework; 51.Capital social = Share capital; 52.Capital de lucru brut = Working capital; 53.Capital de lucru net = Net Working capital; 54.Capitalizare totala = Total Capitalization; 55.Capitaluri proprii = Shareholders' equity; 56.Casa = Petty cash; 57.Casare = Cassation; 58.Castig = Gain; 59.Castigul dividendului = Dividend Yield; 60.Castig contingent = Contingent gain; 61.Castig din detinerea de active = Holding gains; 62.Castiguri din diferente de curs valutar = Foreign exchange gain; 63.Castiguri inainte de dobanzi si taxe = Earnings before interest and taxes (EBIT); 64.Cautiune = Bail; 65.Cec compensat = Cleared cheque; 66.Cec la purtator = Bearer cheque; 67.Cedare = Disposal; 68.Cerere = Demand; 69.Certificat = Scrip; 70.Certificat de depozit = Certificate of Deposit; 71.Cesionar = Assignee; 72.Cesionarea actiunilor prin buna intelegere = Private sale of shares; 73.Cesiune = Assignment; 74.Cesiunea unei filiale = Disposal of subsidiary; 75.Cheltuiala cu impozitul pe profit = Tax expense; 76.Cheltuieli cu dobanzile = Interest expenses; 77.Cheltuieli de cercetare si dezvoltare = Research and development costs; 78.Cheltuieli de exploatare = Operating costs; 79.Cheltuieli de personal = Personnel expenses; 80.Cheltuieli fixe = Fixed expenses; 81.Cheltuieli variabile = Variable expenses; 82.Chitanta de datorie = Due Bill; 83.Cifra de afaceri = Turnover; 84.Combinari de intreprinderi = Business combination; 85.Comensurare / Evaluare = Measurement; 86.Comision = Commission; 87.Companie cu capital de risc = Venture Capital Company; 88.Compensa = Set-off; 89.Compensare = Offsetting; 90.Comun = Common; 91.Conceptul conectarii costurilor la venituri = Matching of cost with revenues; 92.Concesionare = Concession arrangement; 93.Conditii ale platii amanate = Deferred payment terms; 94.Conosament = Bill of lading;

95.Consecventa = Consistency; 96.Consolidare = Consolidation; 97.Consultant financiar = Financial Advisor; 98.Cont = Account; 99.Cont de compensare = Clearing Account; 100.Cont discretionar = Discretionary Account; 101.Cont general = General Account; 102.Cont inghetat = Frozen Account; 103.Contabil = Accountant; 104.Contabilitate de angajamente = Accruals basis of accounting; 105.Contabilitate de casa = Cash accounting; 106.Contingente (eventualitati, incertitudini) = Contingencies; 107.Continuitatea activitatii = Going concern; 108.Contract de constructii = Construction contract; 109.Contract de Novatie = Contract Novation; 110.Contractul cost-plus = Cost-plus contract; 111.Contraprestatie = Consideration; 112.Contravaloarea cedarii = Disposal consideration; 113.Contul de profit si pierdere = Income statement; 114.Conturi blocate = Booked balances; 115.Conversie = Conversion; 116.Copie certificata = Certified copy; 117.Cost curent = Current cost; 118.Cost de achizitie = Cost of purchase; 119.Cost istoric = Historical cost; 120.Costul bunurilor vandute = Cost of goods sold; 121.Costul fortei de munca = Labour cost; 122.Costul stocurilor = Cost of inventories; 123.Costul unei achizitii = Cost of an acquisition; 124.Costul vanzarilor = Cost of sales; 125.Costuri absorbite = Absorbed cost; 126.Costuri aferente iesirilor = Cost of disposal; 127.Costuri de vanzare = Selling costs; 128.Costuri fixe = Fixed cost; 129.Costuri marginale = Marginal cost; 130.Costuri operationale = Operating expense; 131.Costuri si venituri = Costs and revenues; 132.Costuri variabile = Variable cost; 133.Costurile indatorarii = Borrowing costs; 134.Creante = Receivables; 135.Creante clienti = Account Receivable; 136.Creante comerciale = Trade receivables; 137.Creante pe termen lung = Long term receivables; 138.Creante privind impozitul amanat = Deferred tax asset; 139.Crestere economica = Economic growth; 140.Criterii de recunoastere = Recognition criteria; 141.Cumparare fortata = Buy-in; 142.Cupon (la obligatiune) = Coupon; 143.Curent, pe termen scurt = Current;

144.Cursul de inchidere = Closing rate; 145.Data bilantului = Balance sheet date; 146.Data exercitarii = Exercise Date; 147.Data expirarii = Expiration Date; 148.Data inregistrarii = Date of Record; 149.Data intrarii in vigoare = Effective date; 150.Data raportarii = Reporting date; 151.Datorie in obligatiuni = Bonded Debt; 152.Datorie pe termen scurt = Short term debt; 153.Datorie pe tremen lung = Long term debt; 154.Datorii = Liabilities; 155.Datorii bancare = Notes Payable Bank; 156.Datorii contingente = Contingent liabilities; 157.Datorii curente = Current liabilities; 158.Datorii fiscale = Tax Payable; 159.Datorii la furnizori pe termen lung = Long term liabilities; 160.Datorii la stat = Tax Due; 161.Datorii pe termen lung = Non current liabilities; 162.Datorii privind impozitul amanat = Deferred tax liabilities; 163.Declaratie de reconciliere (in situatiile financiare) = Reconciliation Statement; (vezi nota 1) 164.Declaratia oficiala = Official Statement; 165.Decontare = Clearance; 166.Depreciere = Impairment; 167.Descrieri cu caracter general = General disclosures; 168.Dezvolta, in curs de executie = Progress, On the ...; 169.Diferenta temporara = Temporary difference; 170.Diferente temporale = Timing differences; 171.Diluarea participarii publice = Equity ownership opening; 172.Discont = Discount; 173.Distribuire la bursa = Exchange Distribution; 174.Distribuire negociata = Negotiated Underwriting; 175.Dividende = Dividends; 176.Dividende de plata = Dividend Payout; 177.Divizarea actiunilor = Share split; 178.Dobanda = Interest; 179.Dobanda acumulata = Accrued Interest; 180.Dobanda compusa = Compound Interest; 181.Dobanda pentru imprumuturi revocabile = Call Money Rate; 182.Drept (de..) = Right; 183.Drept de preemptiune = Pre-emptive Right; 184.Drept de subscriere = Subscription Right; 185.Durata de incasare a creantelor = Days Sales Outstanding; 186.Echivalente de numerar = Cash equivalents; 187.Efect de comert = Paper; 188.Efect de levier = Leverage; 189.Efect de saturatie = Crowding - out effect; 190.Element = Item; 191.Elemente bilantiere = On balance sheet items; 192.Elemente extrabilantiere = Off-balance-sheet items;

193.Elemente extraordinare = Extraordinary items; 194.Elemente-randuri = Line items; 195.Emisiune = Issue; 196.Emisiune fierbinte = Hot Issue; 197.Emisiune de obligatiuni = Bond Issue; 198.Emisiune noua = New Issue; 199.Emitent = Issuer; 200.Erori fundamentale = Fundamental errors; 201.Estimare contabila = Accounting estimate; 202.Evaluare imobiliara = Real Estate Appraisal; 203.Evaluat in mod credibil = Measured reliably; 204.Evaziune fiscala = Tax evasion; 205.Executare = Execution; 206.Expansiune = Expansion; 207.Extras = Excerpt; 208.Extras de bilant = Summarized balance-sheet; 209.Extras de cont = Account Statement; 210.Falit = Bankrupt; 211.Filiala = Subsidiary; 212.Finantare anticipata = Advance Refunding; 213.Finantare pe credit = Debt financing; 214.Flux de fonduri = Flow of Funds; 215.Fluxuri de numerar = Cash flows; 216.Fond comercial (pozitiv) = Goodwill; 217.Fond comercial negativ = Negative goodwill; 218.Fond de rulment brut (total) = Working capital; 219.Fond de rulment net = Net Working capital; 220.Fonduri de pensii = Retirement benefit plans; 221.Fonduri detinute pentru clienti = Funds held for customers; 222.Forma nominativa = Registered Form; 223.Forta de munca = Labour force; 224.Franciza = Franchise; 225.Fuziune = Merger; 226.Garant = Bondsman; 227.Garantie = Collateral; 228.Greva = Strike; 229.Identificarea activelor si obligatiilor = Identification of assets and liabilities; 230.Iesiri de numerar = Cash outflow; 231.Imagine fidela/ prezentare fidela = True and fair view/fair presentation; 232.Imaterial, intangibil = Intangible; 233.Imobiliar, fiduciar = Real; 234.Impozit pe profit = Tax on income; 235.Impozit real = Real tax; 236.Impozite amanate = Deferred taxes; 237.Imprumut = Loan; 238.Imprumut imobiliar = Mortgage; 239.Imprumut revocabil = Call Loan; 240.Imprumuturi nerambursabile = Forgivable loans; 241.Imprumuturi pe termen lung si solduri bancare creditoare = Long term borrowings;

242.Imprumuturi pe termen scurt si solduri bancare creditoare = Short term borrowings; 243.Impune, a stabili un impozit = Assess; 244.Incasare, crestere = Increase; 245.Incasari = Proceeds; 246.Incasari din cedare = Disposal proceeds; 247.Incasari in numerar = Cash proceeds; 248.Inchidere de conturi = Strike a balance; 249.Indemnizatie = Allowance; 250.Indexare = Pegging; 251.Indice de piata = Market Index; 252.Inflatie = Inflation; 253.Inghetarea cresterii salariale = Wage freeze; 254.Inregistrare = Booking; 255.Instrument de capital propriu = Equity Instrument; 256.Instrument de credit = Debt Instrument; 257.Intelegere de Novatie = Novation Agreement; 258.Interes in asocieri in participatie = Interest in joint ventures; 259.Interese minoritare = Minority interests; 260.Intrari de numerar = Cash inflow; 261.Intreprindere = Enterprise; 262.Inventar, stoc = Inventory; 263.Investitie = Investment; 264.Investitii curente = Current investments; 265.Ipoteca generala = Blanket mortgage; 266.Ipotecare = Hypothecation; 267.La cost (inregistrare la...) = At cost; 268.La maturitate (incasare la...) = Maturities; 269.Leasing financiar = Finance lease; 270.Lesing = Lease; 271.Lichidare = Liquidation; 272.Lichidare cash = Cash settlement; 273.Lichiditate = Liquidity; 274.Lichiditatea curenta = Quick Ratio; 275.Lichiditatea generala (globala) = Current Ratio; 276.Licitatie concurentiala = Competitive Bidding; 277.Linie de credit = Line of Credit; 278.Livrare esalonata = Staggered delivery; 279.Marja = Margin; 280.Marja bruta = Gross margin; 281.Materii prime = Raw material; 282.Medie = Average; 283.Medie mobila = Moving Average; 284.Mentinerea capitalului = Capital maintenance; 285.Metoda cost-plus = Cost-plus method; 286.Metoda costului = Cost method; 287.Metoda FIFO = FIFO formula; 288.Metoda gradului de finalizare = Percentage of completion method; 289.Metoda LIFO = LIFO formula; 290.Metoda obligatiei = Liability method;

291.Metoda obligatiilor bilantiere = Balance sheet liability method; 292.Metoda punerii in echivalenta = Equity method; 293.Modificari ale pozitiei financiare = Changes in financial position; 294.Moneda de raportare = Reporting currency; 295.Navlu = Freight; 296.Negociabilitate = Negotiability; 297.Negociere directa = Direct negotiation; 298.Neobisnuite (castiguri, pierderi) = Abnormal (gains, losses); 299.Neplata unei datorii = Default; 300.Nesemnificativ = Immaterial; 301.Normarea a muncii = Standardization of Labour; 302.Nucleu stabil de actionari = Core ownership; 303.Numar de zile ale perioadei de incasare = Collection days; 304.Numerar = Cash; 305.Numerar in casierie = Cash on hand; 306.Obligatie = Obligation; 307.Obligatie fiscala = Tax liability; 308.Obligatii angajate = Accrued liabilities; 309.Obligatii comerciale = Trade liabilities; 310.Obligatii la furnizori = Account Payable; 311.Obligatiune = Bond; 312.Obligatiune cu colateral = Collateral Trust Bond; 313.Obligatiune cu cupon = Coupon Bond; 314.Obligatiune cu discont = Discount Bond; 315.Obligatiune garantata cu echipamente = Equipment Trust Certificate; 316.Obligatiune in forma dematerializata = Book Entry Bond; 317.Obligatiune ipotecara = Mortgage Bond; 318.Obligatiune speculativa = Junk Bond; 319.Obtinere de profituri = Profit Taking; 320.Oferta (de distribuire) publica = Public Offering (Distribution); 321.Oferta de drepturi = Right Offering; 322.Oferta publica de vanzare = Public offering of shares; 323.Operatiune, operational, functionare = Operation; 324.Operatiuni de piata deschisa = Open Market Operation; 325.Oportunitate = Timeliness; 326.Optiune pe actiuni = Share warrant; 327.Ordin, comanda = Order; 328.Parteneriat = Partnership; 329.Pasiv total = Liabilities and Net Worth; 330.Performanta = Performance; 331.Perioada contabila = Accounting period; 332.Perioada de raportare = Reporting period; 333.Piata de licitatie = Auction Marketplace; 334.Piata de negociere = Negotiated Marketplace; 335.Piata monetara = Money Market; 336.Piata normala = Normal Market; 337.Piata secundara = Aftermarket; 338.Pierdere din depreciere = Impairment loss; 339.Pierderi contingente = Contingent losses;

340.Plasament direct = Direct placement; 341.Plasament privat = Private placement; 342.Plata amanata = Deferred payment; 343.Plata in numerar = Cash payment; 344.Plata, scadere = Decrease; 345.Plati = Payments; 346.Plati restante = Back payments; 347.Politici contabile = Accounting policies; 348.Portofoliu = Portfolio; 349.Portofoliu eficient = Efficient Portfolio; 350.Pozitia financiara = Financial position; 351.Prag de semnificatie = Materiality; 352.Preceptor = Tax collector; 353.Preluare = Takeover; 354.Pret = Price; 355.Pret obiectiv = Arms length price; 356.Pretul net = Net Price; 357.Pretul pietei = Market Price; 358.Prevalenta economicului asupra juridicului = Substance over form; 359.Prezentare = Presentation; 360.Prezentare fidela = Fair presentation; 361.Prezentarea informatiilor = Disclosure; 362.Prezentarea informatiilor privind partile afiliate = Related party disclosures; 363.Prima = Premium; 364.Prime de capital = Share premium; 365.Principal (venit principal) = Core; 366.Privatizare = Going private; 367.Procura = Power of Attorney; 368.Produse finite = Finished goods; 369.Produse in curs de fabricatie = Work in progress; 370.Produse structurate = Structured Products; 371.Profit contabil = Accounting profit; 372.Profit din exploatare = Operating profit; 373.Profit impozabil = Taxable profit; 374.Profitul brut = Gross Profit; 375.Prognoza economica = Business forecasting; 376.Proprietate individuala = Individual Proprietorship; 377.Proprietate unica = Proprietorship Individual; 378.Prospect = Prospectus; 379.Provizion = Provision; 380.Prudenta = Prudence; 381.Public(a), a deveni publica = Going Public; 382.Putere de cumparare = Buying Power; 383.Rambursare in avans = Advance Refunding; 384.Randament = Yield; 385.Randamentul curent = Current Yield; 386.Randamentul pana la scadenta = Yield to Maturity; 387.Raport anual = Annual Report; 388.Raport de subscriere = Subscription Ratio;

389.Raport financiar interimar = Interim financial report; 390.Raportare financiara = Financial reporting; 391.Raportarea pe baza valorilor nete = Reporting on a net basis; 392.Raportul cost - beneficiu = Balance between benefit and cost; 393.Raportul pret/castig = Price Per Earnings Ratio; 394.Raportul valoare de piata/valoare contabila = Market to Book Ratio; 395.Rascumparare = Redemption; 396.Raspundere limitata = Limited Liability; 397.Rata capitalizarii = Capitalization Ratio; 398.Rata de crestere = Growth Rate; 399.Rata de rentabilitate a activelor totale (ROA) = Return on Assets (ROA); 400.Rata de rotatie a activelor = Assets Turnover Ratio; 401.Rata de rotatie a creantelor = Accounts Receivable Turnover Ratio; 402.Rata de rotatie a stocurilor = Inventory Turnover Ratio; 403.Rata de schimb = Exchange Rate; 404.Reconciliere = Reconciliation; 405.Reconcilierea activelor fixe (Declaratie de reconciliere a imobilizarilor/activelor fixe) = Reconciliation for Fixed Assets; 406.Recunoastere = Recognition; 407.Redeventa(e) = Royalty/Royalties; 408.Reducere initiala = Initial Allowance; 409.Reducerea valorii contabile element cu element = Write-down on an item by item basis; 410.Reduceri = Deductions; 411.Reduceri de valoare = Valuation allowances; 412.Reduceri pentru creante incerte = Doubtful debts allowances on receivables; 413.Reduceri pentru deprecierea stocurilor = Obsolescence allowances on inventories; 414.Relevanta = Relevance; 415.Reluarea elementelor = Reversal of items; 416.Rentabilitatea investitiilor = Return on investments; 417.Rentabilitatea financiara a capitalului propriu (ROE) = Return on Equity (ROE); 418.Reportarea creditului fiscal neutilizat = Carrying forward unutilized tax credit; 419.Reportarea pierderii fiscale = Tax loss carry forward; 420.Reportarea pierderilor fiscale neutilizate = Carrying forward unutilized tax losses; 421.Reprezentare fidela = Faithful representation; 422.Responsabil de cont = Account Executive; 423.Retine = Retain; 424.Retragere = Backing Away; 425.Retratare = Restatement; 426.Rezerva = Reserve; 427.Rezerve din reevaluare = Revaluation reserve; 428.Rezultat reportat = Retained earnings; 429.Rezultatul pe actiune diluat = Diluted earnings per share; 430.Risc de reinvestire = Reinvestment Risk; 431.Salariu = Wage; 432.Sarcina, pret, onorariu, cost = Charge; 433.Scadenta = Maturity; 434.Scadentar = Maturity Schedule; 435.Schimbul datoriilor in actiuni = Debt / Equity Swap; 436.Sciziune = Spin-Off;

437.Scutit de taxe = Tax free; 438.Segment de raportare = Reportable segment; 439.Segmente de activitate si zone geografice = Industry and geographical segments; 440.Seif = Box; 441.Serviciul datoriei = Debt Service; 442.Sistemul costului istoric = Historical cost system; 443.Situatia fluxurilor de numerar = Cash flow statement; 444.Situatii financiare = Financial statements; 445.Situatii financiare consolidate = Consolidated financial statements; 446.Societate = Company; 447.Societate in comandita = Limited Partnership; 448.Sold creditor = Credit Balance; 449.Sold debitor = Debit Balance; 450.Sold debitor ajustat = Adjusted Debit Balance; 451.Solduri finale = Closing Bank Balance; 452.Solduri initiale = Opening Bank Balance; 453.Solvabilitate = Solvency; 454.Somer = Unemployed Worker; 455.Sondaj = Sampling; 456.Spete restante = Back charges; 457.Stagflatie = Stagflation; 458.Stagnare = Stagnation; 459.Stocuri = Stocks, se poate utiliza si ca "store" cand ajunge in magazine sau ca "supply" cand este inca in aprovizionare; 460.Studiu de fezabilitate = Feasibility Study; 461.Subevaluat = Under valuated; 462.Subinchiriere = Afterimage; 463.Subordonat = Subordinate; 464.Subscriere = Subscription; 465.Subventii de exploatare = Grants related to income; 466.Subventii privind activele = Grants related to assets; 467.Surplus din reevaluare = Revaluation surplus; 468.Tangibil, material = Tangible; 469.Taxa de depozitare = Bond Dues; 470.Taxa pe valoare adaugata (TVA) = Value Added Tax (VAT); 471.Terenuri si mijloace fixe = Property, plant and equipment; 472.Termen lung (pe ...) = Non-current; 473.Titlu certificat = Certificated Security; 474.Titlu de valoare cu venit fix = Fixed-Income Security; 475.Titlu de participare strategica = Strategic Equity Investment; 476.Titlul de proprietate asupra activelor = Title to assets; 477.Titluri de creanta = Debt securities; 478.Transferarea pierderii fiscale in perioadele anterioare = Carrying back a tax loss; 479.Tranzactie cu pret determinat obiectiv = Arm's length transaction; 480.Tranzactie in numerar = Cash Trade; 481.Tranzactii cu partile afiliate = Related party transactions; 482.Tranzactii si alte evenimente = Transactions and other events; 483.Trata = Bill of Exchange; 484.Tratament contabil = Accounting treatment;

485.Tratament de baza = Benchmark treatment; 486.Utilitate = Utility; 487.Uz de fals = Use of forgery; 488.Uzura morala = Obsolescence; 489.Valoare actualizata = Present value; 490.Valoare adaugata = Added Value; 491.Valoare corecta de piata = Fair Market Value; 492.Valoare de piata = Market Value; 493.Valoare de piata de referinta = Base Market Value; 494.Valoare intrinseca = Intrinsic Value; 495.Valoare justa = Fair value; 496.Valoare realizabila = Realisable value; 497.Valoare realizabila neta = Net realisable value; 498.Valoare recuperabila = Recoverable amount; 499.Valoare reziduala = Residual value; 500.Valoarea actiunilor emise = Amount of shares issued; 501.Valoarea contabila = Carrying amount; 502.Valoarea imprumutului = Loan Value; 503.Valoarea la scadenta = Maturity Value; 504.Valoarea nominala = Face Value; 505.Valuta = Currency; 506.Vanzare grupata = Banded pack; 507.Vanzare incrucisata = Cross selling; 508.Vanzari = Sales; 509.Variatie neta = Net Change; 510.Venit = Revenue; 511.Venit contabil = Accounting income; 512.Venit fiscal = Tax income; 513.Venitul net = Net Income; 514.Venituri constatate in avans = Deferred revenue (income); 515.Venituri din dobanzi = Interest income; 516.Venituri din exploatare = Operating income; 517.Vot cumulativ = Cumulative Voting; 518.Vot statutar = Statutory Voting; 519.Zona libera = Free Zone; 520.Zona vamala libera = Duty Free Zone;