Dictionar de Termeni de Finantare - Financiar Contabili

7/28/2019 Dictionar de Termeni de Finantare - Financiar Contabili

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DICIONAR DE TERMENI DE FINANARE

FINANCIARI CONTABILI

TERMEN

ENGLEZ DEFINIIE

TERMEN

ROMAN DEFINIIE

Current Assets Liquid assets with a life

expectancy of a tear or less (cashand small inventory)

Active curente Active lichide cu o durata deviate

egala cu un an sau mai puin de unan (mijloace bneti i inventarmrunt)

Liquid Assets Assets that can be easily andcheaply turned into cash: cash andmarketable securities (short term)

Active lichide Active care pot fi transformateuor i ieftin n numerar: deexemplu hrtii de valoare n

numerar i comercializabile (petermen scurt)

AcceleratedDepreciation

Method of writing off the value ofassets faster in the earlier years

than the straight line method

Amortizare(depreciere)accentuat

Amortizare a valorii unui activ(mijloc fix) de-a lungul duratei

sale de via

AccumulatedDepreciation

Total amount of depreciationexpense of the fixed assets

Amortizare(depreciere)

cumulat

Valoarea totala a cheltuielilor deamortizare a unui mijloc fix de-a

lungul duratei sale de viaStraight LineDepreciation

Equal depreciation expense onasset over its life

Amortizare(depreciere)

liniara

Cheltuieli de depreciere egale pedurata de via a mijlocului fix

Fiscal Year An institutions accounting year An fiscal An contabil al instituieiAppreciation Increase in value on an assets Apreciere Creterea n valoare a unui activ

LiabilityInsurance Financial protection against legalliabilities resulting from the injuryto other persons or damage to

their property

Asigurareaunei obligaii Protecie financiar fa derspunderile rezultate dinprejudiciile aduse altor persoanesau daune provocate proprietii

lorAuditing Verification of the authenticity of

financial statements by anindependent professional

accountant

Audiere Verificarea autenticitii situaiilorfinanciare de ctre un specialist

contabil independent

External Audit An activity whereby professionalaccountants (auditors) with no

affiliation with the institution(External) are contracted toreview the organizations systems,procedures, polices, legal statues

and financial records todeterminate if the institution is

following proper legal andaccepted methods of operation.

Generally the main focus is on theaccounting systems used and the

financial statements of the

institution. In the auditors reportwill be a statement on the validity

Audit O activitate n cadrul creiacontabili specialiti (auditori) fr

nici o legtur cu organizaia(Extern) sunt angajai pentru aefectua o expertiz contabil asistemului folosit de instituie,

proceduri metode, statut legal inregistrri financiare pentru a

determina dac instituia respectmetodele legal acceptate. ngeneral accentual se pune pesistemul contabil folosit i pe

rapoartele financiare alctuite de

instituie. n raportul auditului vafi prezentat un raport despre felul

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and accuracy of the financialstatements. The auditor shouldalso include a list of findings

(short comings) andrecommendations. An audit

generally includes 12 month factivity (the institutions fiscal

year). It is also possible that adonor may require an audit of aparticular project or program

witch cover a period of time witchis more or less that 12 months.

n care se alctuiesc rapoartelefinanciare. Auditul trebuie sinclud o list de constatri

(neajunsuri) i recomandri. Unaudit se face de obicei pentru o

perioad de 12 luni (anul fiscalal instituiei). Dar, este posibil ca

un donator s cear un auditpentru un proiect sau program cedureaz mai mult sau mai puin de

12 luni.

Fund Balance In Fund Accounting, shown onthe Balance Sheet as the

difference between an institutionsassets and liabilities.

BalanaFondurilor

(Excedent/Deficit)

n cadrul bilanului apare cadiferen dintre active i pasive.

Trial Balance In double entry accounting, adocument listing the balance ineach general ledger account at a

particular point in time(usually atmonth end).

Balana deverificare

n cazul partidei duble sentocmete un tablou care

nfieaz desfurat informaiile

furnizate de fiecare cont ntr-operioada de timp (de obicei lasfritul lunii)

Cash Basis Accounting method thatrecognizes revenue when cash is

received and recognizes theexpenses when the cash is paid

out

Baza numerar Metoda de contabilitate carerecunoate venitul atunci cndeste n numerar i respectivcheltuielile, cnd se efectueaz nnumerar.

Balance Sheet Financial statement indicatingfinancial position at a point intime; assets and claims against

assets (liabilities and equity)

Bilan Situaie financiar care indicpoziia financiar la un moment

dat; active i drepturi asupra

activelor (datorii iexcedente/deficit)Cash Budget Detailed plan of cash inflows and

outflows within a years timeBuget de casa

(numerar)Planul detaliat al intrrilor i

ieirilor de numerar ntr-operioad de un an

Ledger Group of all T accounts for aninstitution

Cartea Mare Setul tuturor conturilor n formde partizi (T) al unei instituii

Capital Gainor Loss

Difference between the sellingprice and original price of capital

assets

Ctigul/pierderea privind

operaiunile decapital

Diferena dintre preul de vnzarei preul iniial al activului decapital

Cash ReceiptsSchedule

Part of the cash budget whichshows the cash inflows

Centralizatorulncasrilor n

numerar

Parte din bugetul de casa(numerar) care arat ieirile de

numerarCashDisbursementSchedule

Part of the cash budget whichshows the cash outflows

Centralizatorulplilor nnumerar

Partea din bugetul de cas(numerar)care arat intrrile nnumerar

Pre PaidExpenses

Cash paid in one accountingperiod for services used in afuture accounting period; exampleis subscription paid in advance

Cheltuielianticipate

Plai fcute ntr-o anumitperioad pentru servicii folositentr-o perioad de calcul viitoare;de exemplu, abonamentele pltite

n avansBad DebtExpense

Estimated amount of uncollectibleaccount receivables over a period

Cheltuielidatorate i

Valoarea estimata a conturilor decreane (datorii) necolectate ntr-o

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neonorate anumit perioad de timpDepreciationexpense

Estimated cost of consumption ofa fixed assets

Cheltuieli deamortizare

Costul estimate al uzurii unuimijloc fix (amortizareamijloacelor fixe)

Deferred Charge(Pre PaidExpense)

An asset account of the unusedportion of a payment which iswritten off as consumed; advancerent or advance subscription

Cheltuialaamnat(cheltuiala deactive pltite navans)

Un cont de active reprezentnd oparte nefolosit dint-o plat careeste nregistrat ca fcut, dar nui consumat; de exemplu chiria navans sau o subscripie n avans.

AccountingInformationProcessingCycle

Steps in collection, analyzing,recording, posting and generatingtrial balance and financialstatements from accounting data

Ciclul deprelucrare ainformaieicontabile

Etape de colectare, analiz,nregistrarea i generarea balaneide verificare i a situaiilorfinanciare bazate pe date contabile

Internal Audit Similar to an external audit exceptthat the auditor is affiliated withinstitution in some way(possiblyan employee). Generally aninternal audit focuses oncompliance with policies and

procedures rather than the validityand accuracy of the financialstatements. For purpose ofobjectivity and independence aninternal auditor should generally

be reporting those who guide theoverall direction of the institution

but are not responsible for theday-to-day operations.

Comisie decenzori

Similar cu un audit extern numaic n acest caz cenzorul are ooarecare legtur cu instituia(posibil s fie chiar un angajat alei). Comisia de cenzori indreapt atenia n general asupra

metodelor i procedurilor i maipuin asupra sistemului financiar.Pentru pstrarea obiectivitii iindependenei comisiei de cenzori,cenzorul trebuie s raporteze maideparte la cei care supravegheazntreaga activitate a instituiei, darnu rspund de activitatea zilnic ainstituiei.

Board ofDirectors

Elected members of an institutionwho implement the institutions

charter and by-laws

Consiliul deConducere

Membrii din cadrulinstituiei/asociaii unei companii

care implementeaz statutulinstituiei

CertifiedManagementAccountant(CMA)

Professional certification ofaccountants who work in

businesses.

Contabilautorizat

Atestat profesional al contabililor.

Cost Share An institutions contribution,either monetary, or in-kind, to adonor funded project or activity.Cost share can take the form ofthe organization expending itsown funds (or a different donorsfunds), donating office space,contributing staff time,contributing office supplies,

project materials etc.

Contribuie Contribuia unei instituii, fiebneasc, fie n natur (in-kind),ctre un finanator al unui proiectsau activitate. Contribuia poatensemna folosirea propriilorfonduri de ctre instituie (saufondurile altor donatori/parteneri),donarea de spaii pentru birouri,contribuia personalului angajat,furnizarea de materiale de birouetc.

Internal Control Policies and procedures whichhelp to create an environmentalwhere an institutions assets areused efficiently with minimal risk

of fraud and theft. Propersegregation of duties is anexample of an internal control.

Control intern Metode i proceduri care ajut lacrearea unui mediu n care

patrimoniul instituiei este astfeladministrat nct s evite frauda i

furtul. O repartizare corect asarcinilor este un exemplu decontrol intern.

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AccountReceivable

Money own by a costumer Costuri decreane

Conturi care reflect banii datoraide diveri clieni instituiei(debitori)

AccountsPayable

Accounts that reflect the moneyowed by an institution to asupplier (creditors) or togovernment (different taxes orunpaid fees)

Conturi dedatorii(angajamente)

Conturi care reflecta banii datoraide instituie unui furnizor(creditori) sau bugetului statului(diverse impozite sau contribuiineachitate)

Statement ofRevenues andExpenditures

A financial statement whichsummarized an institutionsrevenue (sources of funds orincome) and expenditures (fundsspend) for a particular period oftime(usually monthly, quaterly orannually).

Contul deexecuie a

bugetuluiinstituiei

O situaie financiara ce coninedate despre veniturile instituiei(sursele veniturilor) i desprecheltuieli (sumele cheltuite) dintr-o anumita perioad de timp (deobicei lunar, trimestrial sauanual).

Controller orComptroller

Chief accountant and manager ofthe accounting department in aninstitution

Coordonatoriicompartimentului decontabilitate

Contabilul sef si conductorulcompartimentului de contabilitateal instituiei

Corporation An entity that legally functionsseparate and apart from its owner Corporaie Entitate care, legal, funcioneazseparate i distinct de proprietariiei

Carrying Costs Cost of holding inventory Costuri destocaj

Costul stocrii

UnallowableCosts

Types of expenditures which arenot chargeable to a grantagreement.

Costurinepermise

Cheltuieli ce nu intra nnelegerea financiar (nu suntacceptate) stabilit prin contractulde finanare.

Allocable costs Those expenditures that arepermitted according to the terms

of an agreement with a donor.

Costuripermise

Acele cheltuieli permise prinnelegerea contractual cu un

finanator.ReasonableCosts

Expenditures charged to a grantwhich are within normal rates forgiven good or service procured.

Costurirezonabile

Cheltuielile din cadrul fondurilorprimite nu trebuie s depeasc oanumit sum pentru un lucruachiziionat sau serviciu.

Credit Right hand site of a T accountused to record decrease in an assetor increase in liability

Credit Partea din dreapta contului nform de T folosit pentrunregistrarea scderii valorii unuiactiv sau a creterii unui pasiv

Exchange Rate The price of a unit of onecountrys currency expressed interms of the currency of someother country

Curs deschimb

Preul unitii monetare a unei riexprimat n funcie de monedaaltei ri.

Debt Money a company owes; totalassets shareholders equity

Datorie Banii pe care ii datoreaza oinstitutie; active totale minusvenituri si fonduri

Debit Left hand side of a T accountused to record increase in an assetor decrease in liability

Debit Partea din stanga contului informa de T folosita pentruinregistrarea cresterii valorii unuiactiv si a descresterii unui pasiv

Deficit Excess expenditures over budget Deficit Excedentul de cheltuieli din buget

Exchange Risk The loss or gain in value due to achange in a foreign exchange rate Diferenafavorabil saunefavorabil

Pierdere sau ctig n valoare caurmare a modificrii cursuluivalutar

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Interest Income Cash received for the use ofmoney (time value of money).

Dobnda Dobnda primit pentru folosireabanilor (valoarea temporar abanilor), de ctre banc.

Interest Expense Fixed contractual charge forborrowing money

Dobnzi depltit

Sume fixate prin contract pentrubanii luai cu mprumut

Capitalbudgeting

Decision criteria for a fixed assetinvestment which involvecomparing the investment costand its future benefits

Evaluareacapitalului

Criterii de decizie ale uneiinvestiii n mijloace fixe careimplic compararea costuluiinvestiiei cu viitoarele sale

beneficiiCertified PublicAccountant

Professional certification inaccounting which usually requiresa competent university degree inaccounting, professionalexperience and an examination.

Expert contabil Atestat profesional de contabilcare de obicei necesit obinereaunei diplome de studii superioarede specialitate, experiena

profesional i trecerea unuiexamen.

Cash Flow Difference between cash receiptsand cash disbursement on a cash

budget

Flux denumerar

Diferena dintre ncasrile nnumerar i plile n numerar din

bugetul de cas (numerar)

Cash Flow fromOperatingActivities

Inflows and outflows related toearnings (net income) on theStatement of Cash Flow

Fluxuri denumerar dinactivitatea

operaional

Intrrile i ieirile din situaiafluxului de numerar care exprimveniturile nete ctigate

Petty Cash Fund A small amount of cash(currency) maintained in an officefor purposes of paying for small

expenditures where a check, bankdraft or bank transfer would not

be appropriate

Fond de cas O mic sum de bani (curent),pstrat n birou pentru mici

cheltuieli, n situaia n care un cecsau un transfer de banc n-ar fi

adecvat

Imprest Petty

Cash Fund

A petty cash which always

maintains a fixed amount

Fond de casa

fix

Un fond de casa care se menine

ntotdeauna ntr-o sum fix.Fund

AccountingA type of double entry accountingused by NGOs and other not-for-profit organisation which allowsrecognition of separate funds for

separate purposes within theorganisation

FonduriContabile

Un tip de contabilitate cu dublnregistrare folosit de ONG-uri i

alte organizaii non-profit cefaciliteaz recunoaterea

fondurilor separate pentru scopuridiferite n cadrul organizaiei

Inflation Decline in the purchasing powerof money due to increase in the

price level

Inflaie Scderea puterii de cumprare amonedei datorit creterii

nivelului preturilorLoan Act of receiving money with a

repayment of the money plusinterest at a point of time in the

future

mprumut Aciunea de primire a banilor careimplic rambursarea acestora plusdobnda la un anumit moment de

timp n viitorAdjusting Entry Changing of certain account

balances at the end of theaccounting usually for purposes of

correction of adjustment

nregistrareactualizat

Modificarea soldurilor unuianumit cont la finele perioadei, nvederea coreciilor i ajustrilor

Closing Entries End of period entries to closeall revenues and expanse accounts

to Retained Earnings

nregistrri dencheiere aperioadei

nregistrrile fcute la sfritulanului n vederea nchiderii

conturilor de cheltuieli i venituri

Lessee User of a leased asset Locatar Persoana care folosete un bunnchiriat, beneficiarul bunuluinchiriat

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Lessor Owner of a leased asset Locator Proprietarul bunului nchiriatAccounting And

OperationManual

A document which fully describesthe procedures, forms and

approvals used by an institution inconducting its day today

business.

Manual decontabilitate

Un manual care descrie pe largprocedurile, formularele i

metodele folosite de instituie nconducerea activitilor financiare

zilniceNon -

ExpendableEquipment

Goods (assets) purchased whichhave a useful life of at least tow

years and have a purchase price ofat least a certain amount as

established by the low

Mijloace fixe Bunuri achiziionate care au odurat de funcionare de cel puin2 ani i au fost achiziionate la osum stabilit prin lege

Reportingcurrency

The currency in which aninstitution prepares its financialstatements

Moneda deraportare

Moneda n care instituia ialctuiete rapoartele financiare

Cash Current assets of the highestliquidity

Numerar Active curente cu cea mai marelichiditate (fie n moneda, fie ncecuri sau ambele

Double Entry Simultaneous production of andebit and a credit from processing

a transaction

Partida dubl nregistrarea simultan atranzaciilor n debitul si creditul

conturilorChart ofAccounts

Listing of all account namescontained in the ledger

Planul deconturi

Lista tuturor numelor conturilorconinute n Cartea Mare

Accruals Recognition of a service for apayment as not yet made

Posturitranzitorii

Recunoaterea (n contabilitate) aunui serviciu a crui plat nu afost nc fcut

Pro forma Projected financial statements orinvoices

Pro forma Situaii financiare previzionate saufacturi emise nainte de livrareamrfii

FinancialAnnual Report

A yearly document produced byan institution about the financial

situation

Raportfinanciar anual

Raportul anual al unei instituiidespre situaia financiar

Repairs andMaintenance

Expenditures for normal operatingup-keep of operational assets

Reparaii intreinere

Cheltuieli de ntreinere ifuncionare

Withholding Deduction from salary paymentsto satisfy individuals tax liability

Reinere.Salariul brut

Reinere fcut la plata salariilorn vederea achitrii impozitelor peveniturile individuale din salariu

Gross salary Total amount that an individualearns before any deductions aretaken: taxes, pension andunemployment fund

Salariul brut Total salariu obinut de un angajatnainte s fie oprite taxele:impozitul pe salariu, pensiasuplimentar i ajutorul de omaj

Net Salary The amount the individualreceives after all deductions aremade

Salariul net Suma pe care o incaseaza unindivid dup ace s-au oprit toatetaxele

Ltd. (Limited) British word for limited liabilitycompany

SRL Termen englez pentru o societatecu rspundere limitat

Net Worth Total assets minus total liabilities Valoarea net Active totale minus datoriiRevenue The total cash and credit sales of

an institutionVenit Totalul vnzrilor n bani sau pe

credit ale unei instituii

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Dictionar de Termeni de Finantare - Financiar Contabili