anual annual yearlyaprobarea bilantului anual adoption of the annual accounts approval of the annual financial statementsaudit anual annual auditbilant anual annual balance sheetbugete anuale annual budgetscifra de afaceri anuala annual turnovercontrol anual annual auditconturi anuale annual accountsdocumente contabile anuale annual accountsdocumente contabile anuale consolidate consolidated accounts consolidated financial statementsprincipiu de anualitate accrual basis accrual conceptraport anual annual reportraport anual al grupului group annual reportraport si conturi anuale annual report and accountsraportul anual al grupului group's annual reportraportul anual catre actionari annual report to stockholdersrata anuala a amortizarilor annual depreciation charge annual rate of depreciation provisions for depreciationrentabilitate anuala annual returnrulaj anual al activelor asset turnover ratiovenit anual annual income

amortizare allowance for depreciation amortisation (termen folosit numai pentru imobilizari necorporale) amortization (termen folosit numai pentru imobilizari necorporale) depreciation redemptionamortizare a resursei naturale depletionamortizare accelerata accelerated amortization accelerated depreciationamortizare acumulata accumulated depreciation accumulated amortization (termen folosit numai pentru imobilizari necorporale) accumulated depletion (termen folosit numai pentru resurse naturale)amortizare completa write off amortizare cumulata accumulated depreciationamortizare dublu-regresiva double-declining balance depreciationamortizare liniara straight line depreciation straight-line depreciation straight-line method of depreciationamortizare prin metoda procentajului dublu din sold double-declining balance depreciationamortizare progresiva increasing charge depreciation progressive depreciationamortizare regresiva dubla double-declining balance depreciationcont de amortizare acumulata accumulated depreciation accountfonduri de amortizare sinking fundmetoda de amortizare depreciation method method of depreciationmetoda liniara (de amortizare) straight-line methodmetoda liniara de amortizare straight-line depreciation method straight-line method of depreciationmetoda ratei de amortizare variabile variable charge approach

metoda regresiva de amortizare declining balance depreciation reducing balance method reducing installment systemmetode accelerate (de amortizare) accelerated methodspe baza [de amortizare] liniara on a straight-line basisperioada de amortizare a investitiei payback periodrata liniara [de amortizare] straight-line rateamortizari privind imobilizarile depreciation of non-current assetsamortizari privind imobilizarile corporale depreciation of tangible assetsamortizari privind imobilizarile necorporale amortisation of intangible assetscheltuieli cu amortizarile si provizioanele depreciation and provisions expensescheltuieli cu amortizarile, provizioanele si ajustarea la inflatie depreciation, provisions and adjustments for inflation expensesrata amortizarii depreciation charge depreciation expense depreciation rate rate of depreciationrata anuala a amortizarilor annual depreciation charge annual rate of depreciation provisions for depreciationamortizarea cheltuielilor de cercetare si dezvoltare depreciation of R&D costsamortizarea cheltuielilor de constituire amortisation of formation expenses amortisation of set-up costsamortizarea cheltuielilor de dezvoltare amortisation of development costsmijloace fixe capital assets fixed assetsmijloace fixe luate cu chirie leased fixed assets leased tangible assetsamortizarea aferenta gradului de neutilizare a mijloacelor fixe depreciation relating to excess capacity of fixed assetscheltuieli cu intretinerea [mijloacelor fixe] maintenance expensegrad de neutilizare a mijloacelor fixe excess capacity of fixed assetsinvestitie in mijloace fixe real investmentreevaluare a mijloacelor fixe revaluation of fixed assetsterenuri si mijloace fixe property, plant and equipmentimobilizari capital assets non-current assets fixed assets long-term assetsimobilizari corporale tangible assets tangible fixed assets tangible non-current assets tangible long-term assets property, plant and equipmentimobilizari corporale in curs tangible assets in course of construction tangible assets in progressimobilizari corporale nete (dupa scaderea amortizarii acumulate) property, plant and equipment, netimobilizari necorporale intangible assets intangiblesalte imobilizari corporale other tangible assetsalte imobilizari necorporale other intangible assetsimobilizari corporale si necorporale tangible and intangible assetsimobilizari in curs fixed assets under construction non-current assets in progress fixed assets in progress

imobilizari fizice plant and equipmentimobilizari necorporale in curs intangible assets in progressimobilizari financiare financial assets financial fixed assets financial non-current assets investment assetsimobilizari financiare sub forma de interese de participare investments in associatesprovizioane pentru alte imobilizari necorporale provisions for impairment of other intangible assetsprovizioane pentru deprecierea altor imobilizari corporale provisions for impairment of other tangible assetsprovizioane pentru deprecierea imobilizarilor provisions for impairment of fixed assets provisions for impairment of non-current assetsprovizioane pentru deprecierea imobilizarilor financiare provisions for impairment of financial fixed assetsprovizioane pentru deprecierea imobilizarilor necorporale provisions for impairment of intangible assetsregistrul de imobilizari capital expenditure registertitluri detinute ca imobilizari investments held as fixed assetstotal imobilizari corporale total property, plant and equipmentvenituri din imobilizari financiare revenues from long term financial investmentsvenituri din imobilizari financiare cedate revenues on disposal of long term financial investmentsvenituri din productia de imobilizari own work capitalisedvenituri din productia de imobilizari corporale capitalised costs of tangible non-current assetsvenituri din productia de imobilizari necorporale capitalised costs of intangible non-current assetsvenituri din provizioane pentru deprecierea imobilizarilor revenues from provisions for depreciation of fixed assets reversal of impairment losses on non-current assetsvenituri din provizioane pentru deprecierea imobilizarilor financiare reversal of impairment losses on financial non-current assets

amortizarea altor imobilizari corporale depreciation of other tangible assetsamortizarea altor imobilizari necorporale amortisation of other intangible assetsavansuri acordate pentru alte imobilizari corporaleadvance payments for other tangibleassetsavansuri acordate pentru imobilizari corporale advance payments for tangible non-current assetsavansuri acordate pentru imobilizari necorporale advance payments for intangible non-current assetscheltuieli de exploatare privind amortizarea imobilizarilor operating expenses related to depreciation of fixed assets operating expenses related to depreciation of non-current assetscheltuieli de exploatare privind provizioanele pentru deprecierea imobilizarilor impairment losses on non-current assets operating expenses related to provisions for depreciation of fixed assetscheltuieli exceptionale privind amortizarea imobilizarilor extraordinary expenses related to depreciation of fixed assetscheltuieli financiare privind provizioanele pentru deprecierea imobilizarilor financiare impairment losses on financial non-current assetsconturi de imobilizari fixed assets accounts non-current assets accounts long-term assets accounts

registrul inventar annual accounts book inventar inventory

stock-takinginventar material physical inventoryinventar permanent perpetual inventory system continuous inventoryinventariere fizica physical inventoryinventarierea stocurilor inventory count stock-takingmateriale de natura obiectelor de inventar materials in the form of small inventoryobiecte de inventar working inventoryobiecte de inventar la terti working inventory at third partiesprovizioane pentru deprecierea materialelor de natura obiectelor de inventar provisions for write-down of materials in the form of small inventoryprovizioane pentru deprecierea obiectelor de inventar provisions for impairment of working inventoryscoatere din inventar write-offuzura obiectelor de inventar wear and tear of working inventoryvaloare de inventar inventory valuecheltuieli privind materialele de natura obiectelor de inventar expenses related to materials in the form of small inventorycheltuieli privind obiectele de inventar working inventory expensesdiferente de pret la obiecte de inventar price differences on working inventoryinventariere fizica physical inventoryinventarierea stocurilor inventory count stock-takinganalitic subsidiarycontabilitate analitica de exploatare cost accountingcontabilitate accounting accountancy uneori bookkeepingcontabilitate analitica de exploatare cost accountingcontabilitate autonoma self-balancing accounting use of detail ledgerscontabilitate confidentiala confidential accountingcontabilitate de angajament accrual accountingcontabilitate de angajamente accruals basis of accountingcontabilitate de casa cash accountingcontabilitate de gestiune management accounting management accountancycontabilitate de inflatie inflation accountingcontabilitate de responsabilitate responsibility accountingcontabilitate financiara financial accountingcontabilitate generala financial accounting uniform accountingcontabilitate guvernamentala government accountingcontabilitate in partida dubla double-entry accounting double-entry bookkeepingcontabilitate in partida simpla single entry bookkeepingcontabilitate informatizata computerised book-keepingcontabilitate integrata integrated accounting integrated cost accountingcontabilitate internationala international accountingcontabilitate pe baza de dobandire de drepturi si asumare de angajamente accrual accountingcontabilitate pe baza de numerar cash basis of accounting

contabilitate pe foi volante loose-leaf accountingcontabilitate plurimonetara multiple currency accountingcontabilitate privata individual ledgers private accountingcontabilitate publica public accountingcontabilitatea amortizarilor depreciation accountingcontabilitatea costurilor cost accounting cost accountancycontabilitatea costurilor curente current cost accounting current cost accounting; CCAcontabilitatea imobilizarilor capital expenditure registercontabilitatea organizatiilor non-profit not-for-profit accountingcontabilitatea profitabilitatii profitability accountingcontabilitatea salariilor payroll accounting payroll record wages-salaries recordcontabilitatea titlurilor de valoare custody account bookkeepingcontabilitatea venitului national national income accountingIAS (standard international de contabilitate) IASIAS (standarde internationale de contabilitate) IASpachet [de programe] de contabilitate general ledger accounting packageprogram de contabilitate general ledger softwarecont accountconturi accountscont analitic subsidiary accountconturi analitice ale clientilor customer accounts individual customers' accountsconturi analitice ale furnizorilor individual creditors' accountsconturi anuale annual accountsconturi bilantiere balance sheet accounts clasa de conturi account category category of accounts class of accountscont analitic subsidiary accountcont sintetic control account controlling accountcont de activ asset accountcont de pasiv liability accountcont bilantier on-balance sheet accountcont debitor bank overdraft overdrawn accountdebitori debtorsdebitor debtor borrowerdebitori comerciali trade debtorsdebitori diversi sundry debtorsdebitori si creditori diversi sundry debtors and creditorsfurnizori - debitori advance payments to suppliersrulaj debitor debit footingtotal sume debitoare total debitssold debitor debit balanceinregistrare pe debit debit entry debitinregistrate drept debite/inregistrari pe debit recorded as/by debitsintrare pe debit debit entrype debit on the debit side

tranzactie de debit debit transactionclienti debitori accounts receivable

coloana „debit” debit columnde debitat to be debiteddebitare a contului debiting the accountdebitat debiteddebitori comerciali trade debtorsdebitori diversi sundry debtorsdebitori si creditori diversi sundry debtors and creditorsdeclaratie de debit borrower's notedobanzi debitoare interest paidinregistrare in debitul [unui cont] debit entrytara debitoare debtor nationalti debitori other debtorsclienti debitori accounts receivabledebitori comerciali trade debtorsdebitori din amenzi si penalitati pretinse receivables from penalties and fines claimeddebitori diversi sundry debtorsdebitori scosi din activ, urmariti in continuare receivables written off but still followed updebitori solidari joint and several debtorsdebitori si creditori diversi sundry debtors and creditorsfurnizori - debitori advance payments to supplierspierderi datorate debitorilor losses on receivablespierderi din creante si debitori diversi bad debts written offpierderi din debitori diversi losses on sundry debtorsprovizioane pentru deprecierea creantelor - debitori diversi provisions for doubtful sundry debtorsvenituri din creante reactivate si debitori diversi bad debts written off and subsequently collected

creditarea contului credit on account crediting the accountcreditat creditedde creditat to be creditedinregistrare in creditul [unui cont] credit entryinregistrare pe credit credit entry creditpe credit (despre inregistrari contabile) on the credit sidecredit furnizor supplier's creditcont din cartea mare ledger accountinchiderea conturilor year end closing year end closurenote la conturi notes on the accountsplan de conturi chart of accounts codification of accountsalte conturi sundry accountsalte conturi in afara bilantului other off-balance sheet accountscasa si conturi la banci cash at bank and in hand cash at bank and on handclienti si conturi asimilate customers and similar accounts

cont al bilantului de inchidere balance sheet accountcont al unui client (la un magazin) charge account US

cont bancar bank accountcont bancar al intreprinderii business bank accountcont bancar curent al intreprinderii business checking accountcont bancar pentru plata salariilor payroll bank account

cont bancar personal personal bank accountcont colectiv control accountcont comun joint account joint venture accountcont cu destinatie speciala earmarked accountcont corespondent contra account contra account UK

offset account offset account US

cont curent AC account current current account checking account drawing accountcont curent al asociatului partners' current accountcont curent personal personal checking accountcont detaliat detailed account overdrawn accountcont descoperit bank overdraft overdrawn accounta avea contul creditor (to be in the) blacka avea contul descoperit (to be in the) redcont de amortizare acumulata accumulated depreciation accountcont de cecuri check account checking account cheque accountcont de cheltuieli cost accountcont de venituri revenue accountcont de control control account controlling accountcont de datorii liability accountcont de depozit deposit accountconturi de depozit savings accountsconturi de economii savings accountscont de depozit bancar banking deposit accountcont de diverse sundries accountcont de exploatare generala trading accountcont de gestiune a trezoreriei cash management accountcont de lichidare settlement accountcont de profit si pierdere profit and loss account profit and loss statement P&L statement income statement statement of earnings statement of income operating statementcont de profit si pierdere consolidat consolidated profit and loss account consolidated income statementcont de regularizare adjustment accountscont de regularizare a dividendelor dividend equalisation accountcont de regularizare activ/pasiv asset-liability adjustment accountcont de retrageri withdrawals account drawing accountcont de salarii payroll account salary accountcont de trezorerie cash account

cont de virament giro accountcont de viramente cu banca nationala clearing account with the National Banka depune (bani) in cont (to) deposita inregistra intr-un cont (prin transfer dintr-un jurnal) (to) posta solda un cont (to) settle an accountcec platibil in cont account only check collection only chequeconturi curente la banci cash at bankconturi de active imobilizate long-term assets accountsconturi de amortizari allowance for depreciationconturi de capital propriu owner's equity accounts stockholders' equity accountsconturi de capitaluri capital accountsconturi de cheltuieli expense accountsconturi de datorii restante past-due accountsconturi de gestiune management accountscont de materiale supplies accountconturi de produse in curs de executie work in process inventory accountsconturi de produse in curs de fabricatie work in process inventory accountsconturi de regularizare accrualsconturi de regularizare si asimilate accruals and similar accountsconturi de venituri revenue accountsconturi de venituri inregistrate in avans unearned revenue accountsconturi de venituri si cheltuieli revenue and expense accountsconturi la banci cash at bank bank accountsconturi la banci in lei cash at bank in leiconturi la banci in valuta cash at bank in foreign currenciesconturi reprezentate in contul de profit si pierdere income statement accountsconturi analitice ale clientilor customer accounts individual customers' accountsconturi analitice ale furnizorilor individual creditors' accountscontul produse in curs de fabricatie fara sold initial no beginning work in process inventorycontul „stocuri de productie in curs de executie” work in progress inventory accountconturi de produse in curs de executie work in process inventory accountsconturi de produse in curs de fabricatie work in process inventory accountsconturi de stocuri si productie in curs de executie inventories and work in progressCurtea de Conturi audit office court of auditorsregistre de contabilitate accounting books account books books of accountregistru analitic subsidiary ledger subsidiary fileregistru de conturi analitice subsidiary book of accountstandard de contabilitate financiara financial accounting standardstandard international de contabilitate international accounting standardstergere din contabilitate write-offabatere (an contabilitate) variancecomisia principiilor de contabilitate accounting principles boardComisia Standardelor de Contabilitate Financiara; FASB Financial Accounting Standards Board; FASBComisia Standardelor de Contabilitate Guvernamentala; GASB Governmental Accounting Standards Board; GASBComitetul pentru Standardele Internationale de Contabilitate International Accounting Standards Committee

audit audita audita (to) auditaudit anual annual auditaudit extern external auditaudit general completed audit general audit complete auditaudit intern internal auditaudit legal statutory auditaudit partial partial audit restricted auditauditul conducerii management auditauditul managementului management auditbaza de audit audit trailcomisie de audit audit committeeraport de audit audit reportbalanta balancebalanta comerciala balance of trade trade balancebalanta comerciala deficitara adverse balance of trade adverse trade balancebalanta de plati balance of payments BOPbalanta de verificare trial balancebalanta de verificare ajustata adjusted trial balancebalanta de verificare de sfarsit de an year-end trial balancebalanta de verificare finala post-closing trial balancebalanta de verificare rectificata adjusted trial balancebalanta de verificare regularizata adjusted trial balancebilant balance sheetbilant anual annual balance sheetbilant bancar bank balance sheetbilant comparativ comparative balance sheetbilant consolidat consolidated balance sheet group balance sheetbilant contabil balance sheetbilant de deschidere list of opening balances opening balance sheetbilant de inchidere closing balance sheet list of closing balancesbilant de lichidare balance sheet for liquidation purposes liquidation balance sheetbilant integrat consolidated balance sheet group balance sheetbilant intermediar interim statementdata bilantului balance sheet datepost de bilant balance sheet itemraportat in bilant reported in the balance sheettotal al unui post de bilant balance sheet valueverificarea bilantului balance sheet auditaprobarea bilantului anual adoption of the annual accountsbilant anual annual balance sheet

cheltuieli expense expenses charges expenditures

cheltuieli platite in avans prepaid expensescheltuieli aferente din punct de vedere fiscal exercitiilor viitoare deferred expenditurecheltuieli aferente exercitiului financiar curent dar care se vor plati in exercitiul/exercitiile viitoare accrued expenses accrued charges accrualscheltuieli aferente imobilizarilor capital expenditurescheltuieli aferente veniturilor revenue expenditurecheltuieli amanate deferred expenditurecheltuieli angajate accrued expenses accrued charges accrualscheltuieli angajate privind garantiile accrued warranty expensecheltuieli angajate privind intretinerea (utilitatile) accrued utility expensecheltuieli anticipate prepaid expenses deferred expenditurecheltuieli cu publicitatea advertising costscheltuieli cu alte impozite, taxe si varsaminte asimilate other taxes, duties and similar expensescheltuieli cu alte servicii executate de terti other third party services expensescheltuieli cu amortizarea depreciation expense depreciation chargecheltuieli cu amortizarile si provizioanele depreciation and provisions expensescheltuieli cu amortizarile, provizioanele si ajustarea la inflatie depreciation, provisions and adjustments for inflation expensescheltuieli cu asigurarile sociale, cu indicarea separata a celor legate de pensii social security costs, with a separate indication of those relating to pensionscheltuieli cu asigurarile si protectia sociala, cu mentionarea separata a celor referitoare la pensii social security costs, with a separate indication of those relating to pensionscheltuieli cu chiriile rent expense rental expensescheltuieli cu creante irecuperabile uncollectible accounts expensecheltuieli cu deplasari, detasari si transferari travel expensecheltuieli cu dobanzile interest expense interest charges interest costscheltuieli cu forta de munca labo(u)r costs cost of labo(u)rcheltuieli cu garantii [acordate] warranty expensecheltuieli cu impozite si taxe aferente statelor de salarii payroll tax expensecheltuieli cu impozitele, taxele si varsamintele asimilate taxes, duties and similar expensescheltuieli cu impozitul pe profit income tax expensecheltuieli cu impozitul pe profit amanat deferred tax expensecheltuieli cu impozitul pe profit si alte impozite income tax and other taxescheltuieli cu impozitul pe profitul curent current income tax expensecheltuieli cu impozitul pe salarii taxes on salariescheltuieli cu intretinerea [mijloacelor fixe] maintenance expensecheltuieli cu intretinerea si reparatiile maintenance and repair expensescheltuieli cu lucrarile si serviciile executate de terti third party services expensescheltuieli cu materialele supplies expensecheltuieli cu materialele auxiliare auxiliary materials expensecheltuieli cu materialele consumabile consumables expensecheltuieli cu materii prime, materiale si marfuri raw materials, materials and goods for resale expensescheltuieli cu materiile prime raw materials expense

cheltuieli cu personalul personnel expense(s) staff costscheltuieli cu publicitatea advertising expense(s)cheltuieli cu primele de asigurare insurance premiums expense insurance expensecheltuieli cu redeventele royalty expensecheltuieli cu redeventele, locatiile de gestiune si chiriile royalties and rental expensescheltuieli cu remuneratiile personalului wages and salaries expensecheltuieli cu salariile payroll expenses wages and salaries expensecheltuieli cu salariile personalului salaries expensecheltuieli cu servicii bancare bank service charge expensecheltuieli cu serviciile bancare si asimilate bank service charges and similar expense bank commissions and similar chargescheltuieli efectuate in avans prepaid expensescheltuieli publice public expenditurea trece pe cheltuieli (to) charge to expense(s) (to) expense (to) charge offajustari de valoare in privinta cheltuielilor de constituire si a imobilizarilor corporale si necorporale value adjustments in respect of formation expenses and of tangible and intangible fixed assetsalte cheltuieli other expensesalte cheltuieli cu impozitele care nu apar in elementele de mai sus other taxes not included abovealte cheltuieli cu serviciile executate de terti other third party services expensesalte cheltuieli de exploatare other operating expenses other operating chargesalte cheltuieli din afara (cu energia si apa) other external chargesalte cheltuieli exceptionale privind operatiile de capital other extraordinary expenses related to capital transactionsalte cheltuieli exceptionale privind operatiile de gestiune other extraordinary administrative expensesalte cheltuieli externe other external chargesalte cheltuieli financiare other financial expensesalte cheltuieli in afara exploatarii other non-operating expensesalte cheltuieli privind asigurarile si protectia sociala other social security and welfare contributionsalte provizioane pentru riscuri si cheltuieli other provisions for risks and chargesalte venituri si cheltuieli other revenues and expensescifra de afaceri sales figure turnover salescifra de afaceri anuala annual turnovercifra de afaceri neta net sales net turnovercifra bruta de afaceri gross turnoverimpozit pe cifra de afaceri turnover taxpreviziune de cifra de afaceri sales forecastingfurnizori si conturi asimilate suppliers and similar accountspersonal si conturi asimilate payroll and similar accountsasigurari sociale, protectia sociala si conturi asimilate social security and similar accountsasociati - dobanzi la conturi curente accrued interest on shareholders' current accountsbugetul statului, fonduri speciale si conturi asimilate amounts payable to the state budget, special funds and similar accounts

asociati - conturi curente shareholders - current accountscost costcost al vietii cost of livingcost de capital capital cost cost curent current costcost de achizitie cost of acquisition cost of purchase acquisition cost historical costcost de emisiune cost of issue issuing costcost de inlocuire replacement costcost de oportunitate opportunity costcost de penetrare (pe piata) cost of entrycost de productie manufacturing cost cost of manufacturing production cost product cost cost of goods manufacturedcost de productie plus marja cost-pluscost de transport cu camionul trucking feecost de somaj cost of idle capacity cost of idleness negative volume variance unabsorbed overheadcost direct direct costcost direct al materialelor direct material cost direct materials costcost direct al muncii direct labor cost direct labour costcost estimat estimated cost predetermined costcost indirect al materialelor indirect material costcost istoric cost of acquisition historical cost original costcost marginal marginal cost incremental costcost mediu average costcost mediu ponderat weighted average costcost mediu variabil average variable costcost minim low costcost nerepetitiv non-recurring costcost normal de productie normal production costcost prestabilit predetermined costcost prevazut in buget budgeted costcost scazut low costcost standard standard costcost standard al fortei de munca directe standard direct labor costcost standard al materiilor prime directe standard direct materials costcost suplimentar extra costcost unitar unit costcost unitar mediu ponderat weighted average unit costcost si navlu C&F CFR Cost and freight

cost, asigurare si navlu CIF Cost, Insurance and Freightcost, asigurare si navlu, pe chei cost, insurance, freight landedcost, asigurare, navlu si comision CIF&C Cost, Insurance, Freight and Commissioncost, asigurare, navlu, comision si dobanda cost, insurance, freight commission and interestcost, asigurare, navlu, dobanda si comision de schimb cost, insurance, freight, interest and exchangecostul de a face afaceri cost of doing businesscostul fortei de munca cost of laborcostul productiei in curs de executie cost of work in progresscostul produsului product costelement de cost cost itemevaluarea stocurilor la costul de achizitie pricing inventory at costfixarea pretului in functie de costul marginal marginal cost pricingfisa de cost pe comenzi de fabricatie job order cost cardindicele costului vietii cost of living indexla cost at costla costul de achizitie at costmetoda costului (istoric) cost methodmetoda costului mediu average-cost methodmetoda costului variabil marginal costingmetoda „cost-plus” cost-plus methodpret de cost cost priceprincipiul asocierii costurilor cu veniturile aferente matching conceptprincipiul cost-beneficiu cost-benefit principleprincipiul costului istoric cost principleunitate de cost cost unitvaloarea cea mai mica dintre cost si pretul de piata lower of cost or market; LCMvariatie de cost cost variancecredit credit loancredit bancar bank loancredit comercial trade creditcredit consumator consumer creditcredit contra cesiune assignment creditcredit cumparator buyer creditcredit de consum consumer creditcredit de exploatare working capital credit working creditcredit de investitii capital investment loancredit de scont discount creditcredit de sudura bridging finance bridging loancredit documentar documentary creditcredit garantat secured credit secured loancredit imobiliar construction loancredit in alb blank credit open credit unsecured creditcredit ipotecar mortgage mortgage creditcredit ipotecar direct direct mortgage loancredit ipotecar indirect indirect mortgage loan

credit mixt mixed creditcredit ipotecar cu rata variabila adjustable rate mortgage ARMcredit lombard collateral loan (USA) lombard loan UK

credit obligatar bond financing credit negarantat blank credit open credit unsecured creditcredit negociabil negotiable creditcredit pe baza de depozit loan on depositcredit pe cautiune bail creditcredit pe descoperit current account credit US

overdraft UK

credit pe termen scurt short credit short-term loancredit personal personal creditcredit prin acceptare acceptance creditcredit prin angajament guarantee creditcredit prioritar overriding creditcredit punte bridging finance bridging loancredit reinnoibil renewable credit revolving creditcredit reinnoibil automat evergreen creditcredit roll-over roll-over creditcredit rotativ renewable credit revolving creditcredit sezonier seasonal creditcredit standby standby creditcumparare pe credit credit purchase term purchasecumparari pe credit purchases on creditcumparator pe credit credit customerevaluarea riscurilor de credit credit status investigationinregistrate drept credite/inregistrari pe credit recorded as/by creditslimita de credit credit limitlinie de credit credit line line of creditlinie de credit (stand-by) credit line line of creditplafon de credit lending limitpolitica de credit credit policyprintr-un credit in by creditingprotocol de credit credit memorandumrambursare anticipata (a unui credit) prepaymentrisc de credit credit riskscrisoare de credit L/C letter of creditscrisoare de credit circulara circular letter of creditscrisoare de credit comerciala commercial letter of creditscrisoare de credit de calatorie travellers' L/C travellers' letter of creditscrisoare documentara de credit documentary letter of credittermen de credit credit termvanzare pe credit credit sale

a acorda un credit (to) grant a credita credita (to) creditachizitii pe credit purchases on creditacord de credit credit agreementacord de credit incrucisat swap agreementbanca de credit ipotecar mortgage bankcard de credit credit cardcarte de credit credit cardcerere de credit (bancar) loan applicationcoloana „credit” credit columncooperativa de credit\ credit co-operative credit unioncurs price rate coursecurs al actiunilor share pricecurs bursier share listcurs de aplicatie marrying pricecurs de cumparare bid pricecurs de deschidere opening pricecurs de emisiune issue pricecurs de inchidere closing pricecurs de inventar inventory ratecurs de schimb exchange rate rate of exchangecurs de schimb istoric historical rate of exchangecurs de schimb la data tranzactiei historical exchange ratecurs de tranzactie trading pricecurs forward forward ratecurs intervalutar (paritate intre doua devize prin raportare la o a treia) cross ratecurs la termen forward ratecurs la vedere (spot) spot ratecurs mediu mean price middle market pricecurs oficial de schimb central exchange ratecurs pentru plata imediata in numerar spot ratecurs platit paid pricecurs spot spot ratecurs tras la sorti stock or bond price drawn by lotcurs valutar exchange rate rate of exchangecursul cel mai scazut lowest pricecursul de inchidere closing ratecursul normal al afacerilor normal course of businesscursul pietei market ratecursul zilei current market valuecursuri de schimb flotante floating exchange ratescursuri multiple multiple exchange rate split exchange rate decontari din operatii in curs de clarificare suspense account unsettled transactionsdiferenta de curs difference in rate of exchangeproductie in curs de fabricatie goods in process goods in progress work in process work in progress

productie in curs de executie work in processstoc de produse in curs de executie work in process inventorystoc de produse in curs de fabricatie work in process inventoryvariatia stocurilor de produse finite si de productie in curs de executie variation in stocks of finished goods and in work in progressprovizioane pentru deprecierea imobilizarilor corporale in curs provisions for impairment of tangible assets in progressprovizioane pentru deprecierea imobilizarilor in curs provisions for impairment of fixed assets in progress provisions for impairment of non-current assets in progressprovizioane pentru deprecierea imobilizarilor necorporale in curs provisions for impairment of intangible assets in progressprovizioane pentru deprecierea productiei in curs de executie provisions for write-down of work in progressprovizioane pentru deprecierea stocurilor si productiei in curs de executie provisions for write-down of inventories and work in progressraport curs-beneficiuin curs in progressin curs de executie in processin curs de realizare in progress of completionla cel mai bun curs at best UK

at market US

la cursul zilei at the current rate of exchangelista de cursuri quotation listlucrari si servicii in curs de executie services in progressmetoda cursului zilei closing rate method UK

current rate method US

modelul cursului de schimb multinational MERM multinational exchange rate model P/E ratio PER price-earning ratioraportul curs/beneficiu per actiune price/earnings ratio; p/e ratiovenituri din diferente de curs valutar foreign exchange gainsvenituri sau cheltuieli privind diferentele de curs valutar exchange gains or lossestara in curs de dezvoltare developing country LDC less-developed country under-developed countrytari in curs de dezvoltare neasociate NADC Non-Associated Developing Countriescheltuieli din diferente de curs valutar foreign exchange lossescastiguri din diferente de curs valutar foreign exchange gainsconstructii in curs construction in progresscostul productiei in curs de executie cost of work in progress

decontari din operatii in curs de clarificare suspense account unsettled transactionsdiferenta de curs difference in rate of exchangeimobilizari necorporale in curs intangible assets in progressdebit debita debita (to) charge (to) debitaviz de debit debit adviceca debit (despre introducerea inregistrarilor in contabilitate) as a debitcard de debit debit cardcard de plata cu debit amanat charge card

declaratie declaration statementdeclaratie de dividende declaration of dividends dividend announcementdeclaratie de export export declarationdeclaratie de export a expeditorului shipper's export declarationdeclaratie de import import declarationdeclaratie de impozit tax returndeclaratie de interes declaration of interestdeclaratie de intrare bill of entry inwards entrydeclaratie de profit income statement statement of incomedeclaratie de profit si pierdere P&L statement profit and loss statementdeclaratie de profituri statement of earningsdeclaratie de TVA VAT returndeclaratie de venit income tax return income statementdeclaratie de venit global individual tax returndeclaratie eronata intentionata wilful misrepresentationdeclaratie financiara financial statementdeclaratie fiscala tax returndeclaratie privind impozitele pe vanzari sales tax returndeclaratie privind impozitul pe profit corporate tax return i ncome tax returndeclaratie vamala customs declaration customs entryformular de declaratie vamala customs entry forma semna o declaratie de renuntare (to) sign a waiver

deduceri de afaceri permise conform legislatiei fiscale allowable business deductions under the tax lawsdeduceri din impozite withholding allowancesdeduceri din vanzari sales deductionsdeduceri personale personal deductionsdobanda interestdobanda activa interest earneddobanda acumulata accrued interestdobanda aferenta creantelor legate de interesele de participare accrued interest on receivables related to associatesdobanda aferenta imprumuturilor acordate pe termen lung accrued interest on long term loansdobanda aferenta sumelor datorate de filiale accrued interest on amounts owed by subsidiariesdobanda bancara bank interestdobanda bruta gross interestdobanda capitalizata accrued interestdobanda compusa compound interestdobanda creditoare interest earneddobanda legala legal interestdobanda negativa interest charge negative interestdobanda neta net interestdobanda pentru intarziere default interest interest for delaydobanda platibila interest payable

dobanda simpla ordinary interest simple interestdobanda unui efect de comert interest on a notedobanda variabila variable rate variable rate of interestcambie purtatoare de dobanda interest-bearing notecambii nepurtatoare de dobanda non-interest-bearing notesdobanzi - conturi asociati interest on shareholders' current accountsdobanzi aferente altor creante imobilizate accrued interest on other long term receivablesdobanzi aferente altor imprumuturi si datorii asimilate accrued interest on other loans and similar debtsdobanzi aferente creantelor imobilizate accrued interest on long-term debtorsdobanzi aferente creditelor bancare pe termen lung accrued interest on long term bank loansdobanzi aferente creditelor bancare pe termen lung si mediu accrued interest on long and medium term bank loansdobanzi aferente creditelor bancare pe termen scurt accrued interest on short term bank loansdobanzi aferente datoriilor legate de participatii accrued interest on debts relating to investmentsdobanzi aferente decontarilor in cadrul grupului accrued interest on settlements within the groupdobanzi aferente imprumuturilor din emisiunea de obligatiuni interest payable on debenture loansdobanzi aferente imprumuturilor din emisiuni de obligatiuni accrued interest on debenture loansdobanzi aferente imprumuturilor si datoriilor asimilate accrued interest on loans and similar debtsdobanzi de incasat interest receivable accrued interest receivabledobanzi de platit interest payable accrued interest payabledobanzi de platit si cheltuieli similare interest payable and similar chargesdobanzi la obligatiuni si titluri de plasament accrued interest on debentures and short term investmentsa plati dobanzile unei datorii (to) service a debtacumulare a dobanzilor accretionalte dobanzi de incasat si venituri similare other interest receivable and similar incomeasociati - dobanzi la conturi curente accrued interest on shareholders' current accountscheltuieli cu dobanzile interest expense interest charges interest costscheltuieli privind dobanzile interest expense interest charges interest payable charges interest costscheltuieli privind dobanzile si alte cheltuieli similare interest payable and similar chargesrata de baza a dobanzii prime lending rate prime rate basic raterata de piata a dobanzii market interest raterata dobanzii interest rate rate of interestrata dobanzii interbancare interbank raterata dobanzii nominale nominal interest raterata efectiva a dobanzii effective interest rate

rata fixa a dobanzii fixed interest raterata minima a dobanzii minimum lending rate MLRrata reala a dobanzii real interest-rate real raterate ridicate ale dobanzilor high interest ratesrate scazute ale dobanzilor low interest ratesrisc de pierdere din rata dobanzii interest rate riskvenituri din dobanzi interest earned interest incomevenituri din dobanzi si alte venituri similare other interest receivable and similar incomeefect comercial purtator de dobanda interest-bearing noteefecte comerciale nepurtatoare de dobanda non-interest-bearing notesimprumut cu dobanda fixa fixed interest-rate loan fixed-rate loanimprumut cu dobanda redusa low interest-rate loan soft loanobligatiune cu dobanda flotanta floating rate bond floating rate noteobligatiune cu dobanda variabila variable-rate bondperioada de dobanda interest periodfurnizori suppliersfurnizori - debitori advance payments to suppliersfurnizori de imobilizari suppliers of non-current assets suppliers of fixed assetsfurnizori si conturi asimilate suppliers and similar accountsconturi analitice ale furnizorilor individual creditors' accountsdatorii catre furnizori accounts payablemarfa returnata furnizorilor purchases returnsplati in avans catre furnizori advance payments to suppliers payments on account in advancefurnizori de imobilizari suppliers of non-current assets suppliers of fixed assetsimpozit pe profit income tax corporate income tax corporation tax tax on income tax on profitimpozit pe profit de plata income tax payableimpozit pe profit de platit income tax payableimpozit pe profitul acumulat accumulated profits taximpozit pe profitul sau pierderea extraordinar(a) tax on extraordinary profit or lossimpozitul pe profit amanat deferred income tax deferred portion of income tax expenseimpozitul pe profit curent current income tax current portion of income tax expenseimpozitul pe profit sau pierdere din activitati curente tax on profit or loss on ordinary activitiespalier de impozit pe profit income tax bracketprofit contabil inainte de impozit[are] pretax accounting incomeprofit dupa impozitare after-tax earningsprofit inainte de impozitare pre-tax profit profit before taxprofit inainte de impozitul pe profit income before income taxes income before taxes pre-tax profitprovizion amanat pentru impozitul pe profit deferred provision for income taxes

provizion curent pentru impozitul pe profit current provision for income taxesprovizion pentru impozitul pe profit provision for income taxesrepartizarea impozitului pe profit income tax allocationscopuri [legate de calcularea] impozitului pe profit income tax purposesvenituri din impozitul pe profit amanat revenues from deferred tax incomealocarea impozitului pe profit income tax allocationcheltuiala cu impozitul pe profit income tax expensecheltuieli cu impozitul pe profit amanat deferred tax expensecheltuieli cu impozitul pe profit si alte impozite income tax and other taxesdeclaratie privind impozitul pe profit corporate tax return income tax returnpierdere average damage losspierdere bruta gross losspierdere contabila book losspierdere de capital capital losspierdere de curs price losspierdere din exploatare operating losspierderi din exploatare operating losspierdere neconstatata unrecognized losspierdere neinregistrata unrecorded losspierdere neta net losspierdere neta totala loss for the periodpierdere partiala partial losspierdere totala total losscastig sau pierdere pe termen scurt short-term gain or losscont de profit si pierdere profit and loss account profit and loss statement P&L statement income statement statement of earnings statement of income operating statementcont de profit si pierdere consolidat consolidated profit and loss account consolidated income statementconturi reprezentate in contul de profit si pierdere income statement accountscu avarie/pierdere partiala with particular average WPAdeclaratie de profit si pierdere P&L statement profit and loss statementfara pierdere partiala FPA free of particular averageimpozitul pe profit sau pierdere din activitati curente tax on profit or loss on ordinary activitiesoperatiune in pierdere loss making operationprofit sau pierdere profit or lossprofit sau pierdere extraordinar(a) extraordinary profit or lossprofit sau pierdere pe anul financiar profit or loss for the financial yearprofit sau pierdere reportat(a) profit or loss brought forwardprofit si pierdere P/L profit and loss profit or loss for the period income summarytrecut pe profit si pierdere written off

profit profit net income income earningsprofit normal normal profitprofit acumulat accumulated profit retained earnings retained income retained profitprofit acumulat - pierderi acumulate retained earnings-accumulated lossesprofit atotcuprinzator comprehensive incomeprofit cuprinzator comprehensive incomeprofit brut gross profit income before income taxes income before taxes earnings before income taxes pre-tax profitprofit brut din exploatare gross profitprofit brut impozabil taxable gross incomeprofit net net income net profit net earningsprofit net din exploatare net operating incomeprofit de exploatare operating profitprofit din exploatare operating profitprofit contabil accounting profit accounting incomeprofit contabil conform principiilor contabile general admise accounting income under generally accepted accounting principlesprofit contabil inainte de impozit[are] pretax accounting income

profit din activitati mentinute in continuare profit from continuing operations income from continuing operationsprofit din dobanzi interest profitprofit disponibil pentru distribuire profit available for distributionprofit dupa impozitare after-tax earningsprofit exceptional windfall profitprofit financiar financial incomeprofitul exercitiului profit for the financial year profit for the periodprofitul impozabil conform legislatiei fiscale taxable income under the tax lawsprofitul pe anul financiar profit for the financial yearprofitul pe exercitiul financiar profit for the financial yearprofitul raportat reported profitprofit financiar inainte de impozit[are] pretax financial incomeprofit impozabil taxable income taxable profitprofit inainte de impozitare pre-tax profit profit before taxprofit inainte de impozitul pe profit income before income taxes income before taxes pre-tax profitprofit nedistribuit retained earnings retained income retained profit undistributed profit

profit nerepartizat retained earnings retained income retained profitprofit pastrat de societate pentru a fi reinvestit earnings retained for use in the businessprofit pentru scopuri de evidenta contabila income for book purposesprofit pentru scopuri de raportare financiara income for financial reporting purposesprofit pentru scopuri fiscale income for tax purposesprofit retinut la dispozitia intreprinderii retained earnings retained income retained profitprofit sau pierdere cuprinzatoare comprehensive income or lossprofit sau pierdere din activitati curente dupa impozitare profit or loss on ordinary activities after taxationprogram program softwareprogram de amortizare depreciation scheduleprogram de calcul tabelar spreadsheet program spreadsheet softwareprogram de contabilitate general ledger softwareprogram de optiuni de achizitie de actiuni de catre personal stock option planprogram economic economic programa executa un program (to) run a programa rula un program (to) run a programComitetul Consultativ in Materie de Gestiune de Programe Advisory Committee on Programme Management ACPMpachet de programe software packagepachet [de programe] de contabilitate general ledger accounting packageprodus-program software packageprogramator programmerprograme de calculator softwareProgramul Natiunilor Unite pentru Dezvoltare UNDP United Nations Development ProgrammeProgramul Natiunilor Unite pentru Mediul Inconjurator UNEP United Nations Environment Programmeraportari financiare financial statementsraportari financiare interimare interim financial statementsraportari interimare interim statementsdata raportarii reporting datein rate in installments in instalmentsa plati in rate (to) pay by instalmentsplata in rate payment by instalmentsachizitie in rate hire-purchase HP purchase on installment purchase on instalmentvanzare in rate hire-purchase HP installment sale instalment sale sale on instalmentcomert cu vanzare in rate tally tradecreante din vanzari in rate installment accounts receivablecumparare in rate purchase on installment purchase on instalmentdatorie rambursabila in rate installment debt

efecte comerciale platibile in rate installment notes payableMecanismul Ratei de Schimb ERM Exchange Rate Mechanismmecanismul ratei duble de schimb DERM dual exchange rate mechanismmetoda ratei de amortizare variabile variable charge approachmetoda ratei rentabilitatii contabile accounting rate-of-return methodrate ridicate ale dobanzilor high interest ratesrate scazute ale dobanzilor low interest ratessistem de rate de schimb ajustabile crawling-peg systemregistru book recordregistru al creditorilor register of mortgage holdersregistru analitic subsidiary ledger subsidiary fileregistru contabil ledger register bookregistru contabil de inregistrare finala accounting book of final entryregistru contabil de inregistrare primara (initiala) book of first entry book of original entryregistru de autorizatii de plata voucher registerregistru de casa cash bookregistru de cecuri check registerregistru de conturi analitice subsidiary book of accountregistru de evidenta primara book of original entryregistru de inregistrare a cambiilor bill book tickler fileregistru de inregistrare finala book of final entryregistru de inregistrare initiala book of original entryregistru de inscriptiuni - transcriptiuni land registerregistru de procese verbale minute bookregistru de state de plata payroll registerregistru de state de salarii payroll registerregistru de valori security numbering systemregistru de vouchere voucher registerregistru funciar land registerregistru jurnal day book journalregistrul actiunilor share registerregistrul comertului trade registry register of companiesregistrul de imobilizari capital expenditure registerregistrul inventar annual accounts bookregistrul-jurnal general general journalcertificat de inregistrare la registrul comertului certificate of incorporationsalariati employeessalariat employee salariedsalariat actionar worker-shareholdersustrageri marunte de produse de catre salariati employee pilferageagent salariat salaried agentretineri din salarii pentru contributiile salariatilor [la taxe si impozite] employee payroll withholdings

salarii wages wages and salaries payroll

salarii angajate accrued wagessalarii brute gross earningssalarii de plata wages and salaries payablesalarii nete net wagessalarii totale total payrollstat de salarii payrollstate de salarii impozabile taxable payrolltotalul salariilor de platit total wages payable salary wagesalariu brut gross salary gross paysalariu cu plata pe ora sau pe bucata wagesalariu mediu average monthly salarysalariu minim minimum wagesalariu net net salary net pay take-home paysalariu primit efectiv take-home paystructura convenita a salariului agreed wage structuresupra salariu fringe benefitsimpozitare la sursa a salariului pay as you earn; PAYE pay as you gonivelul salariului minim minimum wage level

cheltuieli cu impozite si taxe aferente statelor de salarii payroll tax expensecheltuieli cu impozitul pe salarii taxes on salariescheltuieli cu salariile payroll expenses wages and salaries expensecheltuieli cu salariile personalului salaries expensecheltuieli privind salariile salaries expensecheltuieli privind salariile personalului administrativ office salaries expensecheltuieli privind salariile personalului de comercializare store salaries expensecont bancar pentru plata salariilor payroll bank accountcont de salarii payroll account salary accountcontabil pentru salarii payroll accountantcontabilitatea salariilor payroll accounting \ payroll record wages-salaries recordcontributiile angajatorului la impozitele/taxele pe statele de salarii employer payroll taxesimpozit pe salarii wages taximpozite pe salarii taxes on salariesimpozite pe statele de salarii - contributiile angajatorului employer payroll taxesimpozite si taxe aferente statelor de salarii payroll taxes taxes on payrollimpozite si taxe pe statele de salarii payroll taxesimpozite si taxe pe statele de salarii de platit payroll tax payableimpozitul pe salarii tax on salariespersonal - salarii datorate employees - salaries payableregistru de state de salarii payroll registerretineri din salarii datorate tertilor retentions from salaries payable to third partiesretineri din salarii pentru contributiile salariatilor [la taxe si impozite] employee payroll withholdings

plan de detinere de actiuni de catre salariati employee stock ownership plan ESOP

rascumpararea intreprinderii de catre salariati leveraged management buy out LMBOretineri din salarii pentru contributiile salariatilor [la taxe si impozite] employee payroll withholdingssituatii contabile accounting statementssituatii contabile interimare interim accountssituatii financiare financial statementssituatii financiare consolidate consolidated financial statementssituatii financiare interimare interim financial statementssituatii interimare interim statementsalte situatii financiare other financial statementsnote explicative la situatiile financiare notes to the financial statements notes to the statements notes on the accounts notes to the accountstaxe charges dues taxestaxe bancare bank chargestaxe conventionale treaty dutytaxe de achitat (vama) fee chargedtaxe de canal canal duestaxe de carantina quarantine chargestaxe de cheiaj wharfage wharfage charge wharfage duestaxe de container container duestaxe de depozitare warehousingtaxe de descarcare unloading feestaxe de emisiune cost of issue issuing costtaxe de evaluare valuation chargetaxe de expeditie forwarding chargestaxe de export export leviestaxe de far light duestaxe de incarcare si descarcare neincluse in navlu FIO free in and outtaxe de incasat la livrare cc charges collecttaxe de inspectie inspection feestaxe de pastrare in custodie safe-custody chargestaxe de reexpediere reforwarding chargestaxe de salvare salvage chargestaxe de stivuire stevedoring stevedoring chargestaxe de terminal terminal chargestaxe de transport freight chargestaxe de transport continental inland transport chargestaxe de transport pe caile navigabile interioare inland waterway freighttaxe de vanzare sale chargestaxe fiscale fiscal chargestaxe pe incarcatura cargo duestaxe platite in avans charges prepaid expenses paid in advance prepaid expenses

taxe portuare harbour dues port duestaxe postale postagetaxe vamale de import si alte taxe si impozite aferente importului import duties and taxestaxe si onorarii de incasat fees receivablevenituri din taxe si onorarii fees earnedtaxa ad valorem ad valorem taxtaxa asupra articolelor de lux luxury tax

taxa consulara consular feetaxa de aeroport airport taxtaxa de anulare cancellation chargetaxa de certificare certification feetaxa de cheiaj wharfage wharfage charge wharfage duestaxa de colectare collection chargetaxa de concesiune concession feetaxa de custodie custody account chargestaxa de incarcare loading feetaxa de incasare collection charge collection feetaxa de inregistrare registration fee transfer feetaxa de intrare in vama customs entry chargetaxa de licenta licensing feetaxa de livrare delivery chargetaxa de magazinaj warehouse chargetaxa de manipulare handling chargetaxa de neprezentare “no show” chargetaxa de obtinere a licentei de export export license feetaxa de obtinere a licentei de import import license feetaxa de retur back freighttaxa de scont privata private discount ratetaxa de succesiune estate duty inheritance taxtaxa de timbru stamp dutytaxa de transbordare transshipment chargetaxa de transport freight charges freight rate hauling charge porteragetaxa de transport cu camionul hauling charge trucking feetaxa de trecere tolltaxa de vamuire customs clearance chargetaxa deductibila deductible taxtaxa minima minimum chargetaxa pe valoarea adaugata value added taxtaxa pe valoarea adaugata value added tax WATTTVA value added tax VATTVA aferenta iesirilor output VATTVA aferenta intrarilor input VAT value added tax on input

TVA colectata output VATTVA de plata VAT payableTVA de recuperat VAT receivableTVA deductibila deductible VAT input VATTVA incasata VAT collectedTVA inclus VAT includedTVA neexigibila VAT under settlementcu cota zero de TVA zero-rated for VATdeclaratie de TVA VAT returnfara tva excluding VATlegislatie privitoare la TVA VAT legislationnumar de inregistrare pentru TVA VAT registration numbernumar pentru TVA VAT numberpersoanele inregistrate ca platitoare de TVA VAT-registered personsplatitor de TVA taxable personscutit de TVA exempt from VAT

taxa pentru surplus de bagaje excess baggage chargetaxa perceputa output taxtaxa vamala customs duty customs tax rate of dutytaxa vamala ad valorem ad valorem dutytaxa vamala de export export dutytaxa vamala de import import dutytaxa vamala specifica specific dutytaxa variabila floating chargetaxa [perceputa] levytaxat taxed chargeda taxa (to) taxlivrat pe chei (taxe vamale platite) Delivered Ex Quay (Duty Paid)livrat, taxe vamale neplatite DDU Delivered Duty Unpaidlivrat, taxe vamale platite DDP Delivered duty paidnet de impozite/taxe net of taxesscutit de taxe vamale duty free free of customs dutiescolectare de impozite collection of taxesa impune (impozite sau taxe) (to) levya percepe (impozite sau taxe) (to) levyalte impozite, taxe si varsaminte asimilate other taxes and similar liabilitiesfranco de taxe duty freeimpozite si taxe datorate de angajati taxes owed by the employeesimpozite si taxe pe statele de salarii payroll taxesimpozite si taxe pe statele de salarii de platit payroll tax payableimpozite si taxe salariale payroll taxesimpozite, taxe si varsaminte asimilate taxes and similar amounts charges dues taxesimpozite amanate deferred taxesimpozite de platit taxes payableimpozite pe vanzari sales taxesimpozite periodice recurrent taxes

impozite locale local rates rates city taxesimpozite pe salarii taxes on salariesimpozite pe statele de salarii - contributiile angajatorului employer payroll taxes

impozite si taxe aferente statelor de salarii payroll taxes taxes on payrollaccize si impozite pe vanzari excise and sales taxescheltuieli cu alte impozite, taxe si varsaminte asimilate other taxes, duties and similar expensescheltuieli cu impozite si taxe aferente statelor de salarii payroll tax expensecheltuieli cu impozitele, taxele si varsamintele asimilate taxes, duties and similar expensescheltuieli cu impozitul pe profit si alte impozite income tax and other taxescheltuieli inregistrate in avans cu impozitele prepaid taxescontributiile angajatorului la impozitele/taxele pe statele de salarii employer payroll taxesdeclaratie privind impozitele pe vanzari sales tax returndeducere de impozite allowance deductiondeduceri din impozite withholding allowancesevitare sau reducere pe cale legala a impozitelor datorate tax avoidancenet de impozite/taxe net of taxesplanificarea impozitelor tax planningprovizioane pentru impozite de platit provision for taxes payableprovizioane pentru impozite si taxe provisions for taxationretineri din salarii pentru contributiile salariatilor [la taxe si impozite] employee payroll withholdingstaxe vamale de import si alte taxe si impozite aferente importului import duties and taxes

venit revenue income returnvenit anual annual incomevenit brut gross incomevenit care nu este castigat din activitate unearned incomevenit castigat din activitate earned incomevenit comercial ordinary incomevenit contabil accounting incomevenit din capital unearned incomevenit din dividende dividend incomevenit din munca earned incomevenit fiscal tax incomevenit impozabil taxable incomevenit net net income net earningsvenit personal personal income private incomevenitul impozabil pentru persoane fizice taxable income for individualsvenitul mediu pe cap de locuitor average income per capita average per capita incomedeclaratie de venit income tax return income statementdeclaratie de venit global individual tax returnsimpozit pe venit income taximpozit pe venitul din capital capital taximpozit pe venitul personal personal income tax

impozit pe veniturile din valori mobiliare capital yields tax tax on distributionsimpozit pe veniturile persoanelor fizice personal income taxpalier de impozit pe venit income tax bracketvenituri revenues income earningsvenituri aferente din punct de vedere fiscal exercitiilor viitoare deferred revenue deferred incomevenituri aferente exercitiului financiar curent dar care se vor incasa in exercitiul/exercitiile viitoare accrued incomevenituri angajate accrued revenues accrued incomevenituri brute gross income gross earningsvenituri constatate anticipat deferred credits deferred incomevenituri constatate in avans deferred revenue deferred incomevenituri cumulate cumulative earningsvenituri cumulate de la inceputul execitiului earnings to datevenituri din activitati diverse revenues from sundry activitiesvenituri din ajustarea la inflatie revenues from adjustments for inflationvenituri din alte imobilizari financiare revenues from other long term financial investmentsvenituri din alte investitii si imprumuturi [acordate] income from other investments and loansvenituri din cedarea activelor revenues from disposal of assetsvenituri din comisioane commission revenue commissions earnedvenituri din creante imobilizate revenues from long term receivablesvenituri din despagubiri si penalitati revenues from penalties and damagesvenituri din diferente de curs valutar foreign exchange gainsvenituri din dobanzi interest earned interest incomevenituri din dobanzi si alte venituri similare other interest receivable and similar incomevenituri din donatii si subventii primite gifts and subsidies receivedvenituri din exploatare operating revenues operating incomevenituri din imobilizari financiare revenues from long term financial investmentsvenituri din prestari de servicii service revenuevenituri din publicitate advertising revenuevenituri din redevente royalty incomevenituri din redevente, locatii de gestiune si chirii rental and royalty incomevenituri din servicii [prestate] service revenuevenituri din vanzari revenues from sales income from salesvenituri din vanzarile de produse revenue from product salesvenituri diverse miscellaneous income other incomevenituri exceptionale extraordinary revenues extraordinary incomevenituri exceptionale din operatii de gestiune extraordinary administrative revenuesvenituri extraordinare extraordinary revenues extraordinary incomevenituri financiare financial revenues financial incomevenituri in afara exploatarii non-operating revenue

non-operating incomevenituri inregistrate in avans deferred revenue deferred income unearned revenuesvenituri din exploatare operating revenues operating incomevenituri din provizioane privind activitatea de exploatare write back of operating provisionsvenituri din subventii de exploatare revenues from subsidies for operating activitiesvenituri din subventii de exploatare aferente altor venituri revenues from subsidies related to other incomevenituri din subventii de exploatare aferente cifrei de afaceri revenues from subsidies related to the turnovervenituri din subventii de exploatare pentru alte cheltuieli de exploatare revenues from subsidies for other operating expensesvenituri din subventii de exploatare pentru plata personalului revenues from subsidies for wages and salariesalte venituri din exploatare other operating revenues other operating income

active de exploatare operating assetsactivitate de exploatare ordinary operationsactivitati curente de exploatare operating activitiesalte cheltuieli de exploatare other operating expenses other operating chargesalte venituri din exploatare other operating revenues other operating incomebeneficiu din exploatare trading profitbuget de exploatare operating budgetcapital de exploatare working capitalcare nu este de exploatare non-operatingcheltuieli de exploatare operating cost operating expenses operating charges operating costscheltuieli de exploatare privind amortizarea imobilizarilor operating expenses related to depreciation of fixed assets operating expenses related to depreciation of non-current assetscheltuieli de exploatare privind amortizarile si provizioanele operating expenses related to depreciation and provisions depreciation and provisions - operating expensescheltuieli de exploatare privind provizioanele pentru deprecierea activelor circulante operating expenses related to provisions for depreciation of current assets write-down of current assetscheltuieli de exploatare privind provizioanele pentru deprecierea imobilizarilor impairment losses on non-current assets operating expenses related to provisions for depreciation of fixed assetscheltuieli de exploatare privind provizioanele pentru riscuri si cheltuieli operating expenses related to provisions for risks and charges provisions for risks and charges - operating chargescontabilitate analitica de exploatare cost accountingcosturi de exploatare operating costscredit de exploatare working capital credit working creditdeclaratie de exploatare operating statementfluxuri de numerar din activitati de exploatare cash flows from operating activitiesgarantie pe perioada de exploatare lifetime warrantymateriale consumabile de exploatare/productie operating supplies

rezultat de exploatare operating resultrezultat din exploatare operating result income from operationsunitate contabila de exploatare accounting unitvenituri din provizioane privind activitatea de exploatare write back of operating provisionsvenituri din subventii de exploatare revenues from subsidies for operating activitiesvenituri din subventii de exploatare aferente cifrei de afaceri revenues from subsidies related to the turnovervenituri din subventii de exploatare pentru alte cheltuieli de exploatare revenues from subsidies for other operating expe

venituri din subventii de exploatare aferente altor venituri revenues from subsidies related to other incomevenituri din subventii de exploatare pentru plata personalului revenues from subsidies for wages and salariesvenituri exceptionale din provizioane extraordinary revenues from provisionsvenituri exceptionale din provizioane pentru deprecieri extraordinary revenues from provisions for depreciationvenituri exceptionale din provizioane pentru riscuri si cheltuieli extraordinary revenues from provisions for risks and chargesvenituri exceptionale din provizioane reglementate extraordinary revenues from statutory provisionsvenituri si cheltuieli exceptionale extraordinary income and expenditurealte venituri exceptionale din operatii de capital other extraordinary revenues generated by capital transactionsalte venituri exceptionale din operatii de gestiune other extraordinary administrative revenuesexceptional extraordinaryexceptionale extraordinarycontract exceptional one-off contractprofit exceptional windfall profitvenituri exceptionale extraordinary revenues extraordinary incomevenituri si cheltuieli exceptionale extraordinary income and expenditurealte cheltuieli exceptionale privind operatiile de capital other extraordinary expenses related to capital transactionsalte cheltuieli exceptionale privind operatiile de gestiune other extraordinary administrative expensesalte venituri exceptionale din operatii de capital other extraordinary revenues generated by capital transactionsalte venituri exceptionale din operatii de gestiune other extraordinary administrative revenuescheltuieli exceptionale extraordinary expensescheltuieli exceptionale privind amortizarea imobilizarilor extraordinary expenses related to depreciation of fixed assetscheltuieli exceptionale privind amortizarile si provizioanele extraordinary expenses related to depreciation and provisionscheltuieli exceptionale privind operatiile de gestiune extraordinary administrative expensescheltuieli exceptionale privind provizioane pentru deprecieri extraordinary expenses related to provisions for depreciationcheltuieli exceptionale privind provizioane pentru riscuri si cheltuieli extraordinary expenses related to provisions for risks and chargescheltuieli exceptionale privind provizioane reglementate extraordinary expenses related to statutory provisionscastiguri si pierderi exceptionale extraordinary gains and losses

valoare value

amount worthvaloare actuala current value present value realisable valuevaloare actuala de piata current market valuevaloare actualizata neta discounted cash flow DCFvaloare adaugata value addedvaloare adaugata bruta gross value added GVAvaloare adaugata neta net value added NVAvaloare asigurabila insurable valuevaloare bursiera market valuevaloare ca garantie value as securityvaloare comerciala commercial valuevaloare contabila book value carrying amount carrying valuevaloare contabila a actiunii book value per sharevaloare contabila bruta gross book valuevaloare contabila neta net book valuevaloare contabila nominala accounting par valuevaloare curenta current value present value realisable valuevaloare de amortizat depreciable costvaloare de cesiune globala going concern valuevaloare de estimare estimated valuevaloare de inlocuire replacement pricevaloare de inventar inventory valuevaloare de piata market price market value current pricevaloare de portofoliu investment papervaloare de randament capitalized income valuevaloare de revanzare resale valuevaloare de vanzare a imobilizarilor uzate disposal valuevaloare din factura invoice valuevaloare justa fair valuevaloare la casare scrap valuevaloare la scadenta maturity valuevaloare nominala nominal value par value face value face amountvaloare par face value nominal value par valuevaloare totala a facturii total invoice valuevaloarea neta a facturi net invoice valuevaloarea nominala a actiunilor nominal value of the shares par value of the stockvaloare reziduala disposal value residual value

scrap value salvage value net book valuevaloarea stocurilor inventory valuea declara la o valoare mai mare decat cea reala (to) overstatea declara la o valoare mai mica decat cea reala (to) understatea reduce valoarea contabila a unui activ (to) write downdeduceri de afaceri permise conform legislatiei fiscale allowable business deductions under the tax lawsdeduceri din impozite withholding allowancesdeduceri din vanzari sales deductionsdeduceri personale personal deductionsdeductibil deductible deductible (ins.)deductibil fiscal tax-deductibledeductibil la calculul impozitului tax-deductiblediferenta temporara deductibila deductible temporary differencenedeductibil non-deductibletaxa deductibila deductible taxtaxa [pe valoarea adaugata] deductibila input taxTVA deductibila deductible VAT input VATcheltuieli deductibile deductible expenses deductible charges allowable expensescheltuieli deductibile fiscal allowable business deductions under the tax laws deductible expenses for tax purposes tax-deductible expenses tax-deductible chargescheltuieli deductibile in scopuri legate de impozitare deductible expenses for tax purposescheltuieli nedeductibile disallowed deductions non-allowable charges non-deductible expensescosturi deductibile fiscal tax-deductible costsCompany .

INCOME STATEMENT

INDICATOR ROWNO.

2005 2006

A B 1 21.Net turnover

(row 02 to 04)01 - 44 500

Cost of goods sold 02 42 000

Sale of goods purchased for resale (acc. 707)

03 2500

Subsidies related to the turnover (acc. 7411)

04 - -

2. VARIATION IN INVENTORY - -Sold C 05 - -Sold D 06 - -3. OWN WORK CAPITALIZED (acc. 721+722)

07 - -

4. Other operating revenues (acc.758+ 7417)

08 - -

TOTAL OPERATING INCOME (row 01+05-06+07+08)

09 - 44 500

5. a. Row materials expenses (acc. 601+602-7412)

10 - 5 000

Other expenses related to row materials(acc. 603+604+606+608)

11 - -

b. Electricity, heating and water(acc. 605)

12 - 620

Goods for resale (acc. 607) 13 - 20006. Staff costs (row 15+16) 14 - 9000a. Salaries (acc. 641-7414) 15 9000b. Social security contribution (acc. 645-7415)

16 - -

7.Value adjustments of non financial assets(row 18-19)

17 - -

a. 1) Depreciation of NC assets(acc. 6811+6813)

18 - 83,33

a. 2)Write back of provisions and adjustments for inflation

19 - -

b. value adjustments of current assets

(row 21-22)

20 - -

b.1) Bad debts written off(acc. 654+6814)

21 - -

b. 2) Bad debts written offand subsequently collected

22 - -

(acc. 754+7814) 8. Other operating expenses (row 24 to 28)

23 - 8000

8.1. Third party services(acc. 011+612+613+614+621+623+624+625+626+627+628+7410)

24 - 8000

8.2. Other taxes, duties and similar expenses (acc. 635)

25 - -

8.3. Other operating expenses (acc. 658)

26 - -

Value adjustments of provisions for risks and charges(row 28-29)

27 - -

Provisions for risks and charges(acc. 6812)

28 - -

Write back of provisions for risks and charges(acc. 7812)

29 - -

TOTAL OPERATING EXPENSES( row 10 to 14+17+20+23+27)

30 - 24 703,3

PROFIT/ LOSS FROM OPERATING ACTIVITIES -Profit (row 09-30) 31 - 19 796,7-Loss (row 30-09) 32 - -9. Revenues from long term financial investments (acc. 7613+7614+7615+7616)

33 - -

From which within the group 34 - -10. Revenues from long term investments in companies (acc. 7611+7612)

35 - -

From which within the group 36 - -11. Interest income (acc. 766) 37 - 3000From which within the group 38 - -Other financial revenues (acc. 7617+762+763+764+765+767+768+788)

39 - -

TOTAL- FINANCIAL REVENUES(row 33+35+37+39)

40 - 3000

12. Value adjustments of financial assets (row 42-43)

41 - -

Impairment losses and write down of financial assets (acc. 686)

42 - -

Reversal of impairment losses and write down of financial assets (acc. 786)

43 - -

13. Interest expense(acc. 666-7418)

44 - -

From which within the group 45 - -Other financial expenses (acc. 663+664+665+667+668)

46 - -

TOTAL- FINANCIAL EXPENSES (row 41+44+46)

47 - -

PROFIT/ LOSS FROM FINANCIAL ACTIVITIES -Profit (row 40-47) 48 - 3000-Loss (row 47-40) 49 - -14. CURRENT PROFIT/LOSS-Profit (row 31+48) 50 - 22 796,7-Loss (row 32+49) 51 - -15. Extraordinary revenues 52 - -16. Extraordinary expenses 53 - -PROFIT/ LOSS FROM EXTRAORDINARY ACTIVITIES -Profit (row 52-53) 54 - --Loss (row 53-52) 55 - -TOTAL REVENUES(row 09+40+52)

56 - 47 500

TOTAL EXPENSES(row 30+47+53)

57 - 24 703,3

PROFIT/ LOSS before taxation-Profit (row 56-57) 58 - 22 796,7-Loss (row 57-56) 59 - -18. INCOME TAX(row 61+62-63)

60 - 5 699,2

Current income tax (acc. 6911) 61 - 5 699,2Deferred tax (acc. 6912) 62 - -

Deferred tax income (acc. 791) 63 - -19.Other taxes not included above 64 - -20. NET PROFIT/LOSS-Profit (row 58-60-64) 65 - 17 097,50-Loss (row 59+60+64); (60+61-58) 66 - -

Company .

Ending Balance sheet- lei-

ACTIVE ROW

NO.

01.01.2006 31.12.2006

A. FIXED ASSETS 225 000 243 917I. INTANGIBLE ASSETS - 9 0001. Set-up costs (acc. 201-2801) 01 - -2.Development costs (acc. 203-2803-2903)

02 - -

3.Concessions, patents, licences, trademarks and similar rights and assets (acc. 2051+2052+208-2805-2808-2905-2908)

03 - 9 000

4.Goodwill (acc.2071-2807-2907-2075)

04 - -

5. Intangible assets in progress(acc. 233+234-2933)

05 - -

TOTAL (row 01 to 05) 06 - 9 000II. TANGIBLE ASSETS 225 000 243 9171. Buildings

(acc. 211+212-2811-2812-2911-2912)

07 200 000 199 917

2. Plant & machinery (acc. 213-2813-2913)

08 25 000 35 000

3. Fixtures and fittings (acc. 214-2814-2914)

09 - -

4. Tangible assets in progress (acc.231+232-2931)

10 - -

TOTAL (row 07 to 10) 11 225 000 234 917

III. FINANCIAL ASSETS - -1. Investments in subsidiaries

(acc. 261-2961)

12 - -

2. Long term receivables(acc. 2671+2672-2965)

13 - -

3. Investments in associates(acc. 263-2963)

14 - -

4. Receivables related to associates

(acc. 2675+2676-2967)

15 - -

5. Investments in companies excluded from consolidation

(acc. 262+264+265-2962-2964)

16 - -

6. Long term loans (acc.2673+2674+2678+2679-2966-2969)

17 - -

7. Own shares- NC assets(acc. 2677-2968)

18 - -

TOTAL (row 12 to 18) 19 - -TOTAL FIXED ASSETS (row 06+11+19)

20 225 000 243 917

B. CURRENT ASSETS - -I. INVENTORIES - -1. Row materials and consumables

(acc. 301+3021+3022+3023+3024+3025+3026+3028+303+/-308+351+358+381+/-388-

21 137 000 132 000

391-3921-3922-3951-3958-398)

2. Work in progress (acc. 331+332+334+/-3481+3541-393-3941-3952)

22 - -

3. Finished goods (acc. 345+346+/-3485+/-3486+3545+3546+356+357+361+/-368+371+/-378-3945-3946-3953-3954-3956-3957-4428)

23 - -

4. Advance payments to suppliers for the purchase of inventories

(acc. 4091)

24 - -

TOTAL (row 21 to 24) 25 137 000 132 000II. ACCOUNTS RECEIVABLE & SIMILAR ACCOUNTS1. Accounts receivable

(acc. 4092+4111+4118+413+418-491)

26 3 000 3 530

2. Accounts receivable from shareholders

(acc. 4511+4518-4951)

27 - -

3. Transactions with associates

(acc. 4521+4528-4952)

28 - -

4. Payroll and similar accounts

(acc. 245+4282+431+437+4382+441+4424+4428+444+445+446+447+4482+4582+461+473-493+5187)

29 - -

5. Shareholders- amounts receivable related to capital

(acc. 456-4953)

30 - -

TOTAL (row 26 to 30) 31 3 000 3 530III. SHORT TERM

INVESTMENTS1. Short term financial investments

(acc. 501-591)

32 - -

2. Own shares (acc. 502-592) 33 - -2. Other short term investments

(acc. 5031+5032+505+5062+5081+5088-593-595-596-598+5133+5114)

34 - -

TOTAL (row 32 to 34) 35 - -IV. CASH &CASH EQUIVALENTS(acc. 5112+5121+5122+5123+5124+5125+5311+5314+5321+5322+5323+5328+5412+542)

36 93 000 60 688,80

TOTAL CURRENT ASSETS(row 25+31+35+36)

37 233 000 196 218,80

C. PREPAYMENTS (acc.471) 38 - 500D. SHORT TERM LIABILITIES1. Debenture loans

(acc. 1614+1615+1617+1618+1681-169)

39 - -

2. Short term bank loans(acc. 1621+1622+1624+1627+1682+5191+5192+5198)

40 - -

3. Advance payments from customers (acc. 419)

41 - -

4. Suppliers and similar accounts

(acc. 401+404+408)

42 100 000 100 737,80

5. Bills of exchange payable (acc. 403+405)

43 - -

6. Debts related to financial 44 - -

assets(acc. 1661+1685+2691+4511+4518)

7. Debts toward associates(acc. 1662+1686+2692+4521+4528)

45 - -

8. Other loans and similar debts(acc.1623+1626+167+1687+2698+421+423+424+426+427+4281+31+437+381+441+4423+4428+444+446+447+4481+4551+4588+456+457+4581+462+473+509+5186+5193+519)

46 40 000 49 000

TOTAL (row 39 to 46) 47 140 000 149 737,80E. NET CURRENT ASSETS /LIABLITIES (B+C-D-I)(row 37+38-47-62)

48 93 000 36 580,80

F. TOTAL ASSETS LESS CURRENT LIABILITIES (row 20+48)

49 318 000 280 497,50

G. LONG TERM LIABILITIES1. Debenture loans

(acc. 1614+1615+1617+1618+1681-169)

50 - -

2. Long term bank loans(acc. 1621+1622+1624+1627+1682+5191+5192+5198)

51 168 000 117 000

3. Advance payments from customers

(acc. 419)

52 - -

4. Suppliers and similar accounts

(acc. 401+404+408)

53 - -

5. Bills of exchange payable(acc. 403+405)

54 - -

6. Debts related to financial assets

(acc. 1661+1685+2691+4511

55 - -

+4518)7.Long term debts related to financial assets (acc. 1662+1686+2692+4521+4528)

56 - -

9. Other long term loans and similar debts ( acc. 623+1626+167+1687+2698+421+423+424+426+427+4281+431+437+4381+441+4423+4428+444+446+447+4481+4551+4558+456+457+4581+462+473+509+5186+5193+5194+5195+5196+5197)

57 - -

TOTAL (row 50 to 57) 58 168 000 117 000H. PROVISIONS FOR RISKS AND CHARGES1. Provisions for pensions 59 - -2. Other provisions for risks and charges (acc. 151)

60 - -

TOTAL PROVISIONS (row 59+60)

61 - -

I. DEFFERED INCOME (acc. 131+472)(row 63+64)

62 - -

- investments subsidies (acc.131)

63 - -

- deferred income (acc.472) 64 - -J. CAPITAL AND RESERVESI. CAPITAL (row 66 to 68), from which:

65 100 000 100 000

- subscribed and not paid in share capital (acc. 1011)

66 - -

- subscribed and paid in share capital (acc. 1012)

67 - -

- patrimony (acc. 1015) 68 - -II. SHARE PREMIUM 69 - -

ACCOUNT (acc. 1041+1042+1043+1044)III. REVALUATION RESERVES sold C

70 - -

(acc. 105) Sold d 71IV. RESERVES (acc. 106)(row 73 to 76)

72 50 000 50 000

1. Legal reserves (acc. 1061) 73 - -2.Reserve for own shares (acc. 1062)

74 - -

3.Statutory or contractual capital reserve (acc. 1063)

75 - -

4.Other reserves (acc. 1068+/-107)

76 50 000 30 000

V. PROFIT/LOSS BROUGHT FORWARD sold C

77 -

(acc. 117) sold D 78VI. PROFIT/LOSS FOR THE PERIOD sold C

79 - 17 097,50

(acc. 121) sold D 80-profit appropriation (acc. 129) 81 - -TOTAL CAPITAL AND RESERVES (row 65+69+70-71+72+77-78+79-80-81)

82 150 000 163 497,50

Public patrimony (acc. 1016) 83 - -TOTAL CAPITAL (row 80+81) 84 150 000 163 497,50