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Termeni Contabili Engleza

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Termeni Contabili Engleza-

Romana

Abnormal (gains, losses) Extraordinar (castiguri, pierderi)
Accounting estimate Estimare contabila
Accounting income Venit contabil
Accounting period Perioada contabila
Accounting policies Politici contabile
Accounting profit Profit contabil
Accounting treatment Tratament contabil
Accruals basis of accounting Contabilitate de angaamente
Accrued liabilities !bligatii angaate
Amortisation Amortizare
Amount of s"ares issued Valoarea actiunilor emise
Arm#s lengt" price Pret obiecti$
Arm#s lengt" transaction Tranzactie cu pret determinat obiecti$
At cost %a cost
&alance bet'een benefit and cost Raportul cost - beneficiu
&alance s"eet &ilant
&alance s"eet date (ata bilantului
&alance s"eet liabilit) met"od *etoda obligatiilor bilantiere
&enc"mar+ treatment Tratament de baza
&orro'ing costs Costurile indatorarii
&usiness combination Combinari de intreprinderi
Capital maintenance *entinerea capitalului
Carr)ing amount Valoarea contabila
Carr)ing bac+ a tax loss Transferarea pierderii fiscale in perioadele anterioare
Carr)ing for'ard unutilised tax credit Reportarea creditului fiscal neutilizat
Carr)ing for'ard unutilised tax losses Reportarea pierderilor fiscale neutilizate
Cas" ,umerar
Cas" accounting Contabilitate de casa
Cas" e-ui$alents Ec"i$alente de numerar
Cas" flo' statement .ituatia fluxurilor de numerar
Cas" flo's /luxuri de numerar
Cas" inflo' 0ntrari de numerar
Cas" on "and ,umerar in casierie
Cas" outflo' 0esiri de numerar
Cas" pa)ment Plata in numerar
Cas" proceeds 0ncasari in numerar
Certificate of deposit Certificat de depozit
C"anges in financial position *odificari ale pozitiei financiare
Closing rate Cursul de inc"idere
Compan) .ocietate
Consideration Contraprestatie
Consistenc) Consec$enta
Consolidated financial statements .ituatii financiare consolidate
Consolidation Consolidare
Construction contract Contract de constructii
Contingencies Contingente
Contingent gain Castig contingent
Contingent liabilities (atorii contingente
Contingent losses Pierderi contingente

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