Docstoc

512 termeni din domeniul finanicar bancar

Document Sample
512 termeni din domeniul finanicar bancar Powered By Docstoc
					Am tradus in limba engleza principalii 512 termeni din domeniul finanicar-contabil: 1. Accepturi bancare = Banker's Acceptances; 2. Acoperirea riscului = Hedge, Hedging; 3. Acoperire din patrimoniu = Asset Coverage; 4. Acoperirea dobanzii = Interest coverage; 5. Acord = Agreement; 6. Acord de credit = Credit agreement; 7. Actionar = Shareholder; 8. Actiune = Share; 9. Actiuni in circulatie = Outstanding shares; 10. Actiuni ordinare potentiale diluante = Dilative potential ordinary shares; 11. Actiuni pereche = Paired Shares; 12. Activ = Asset; 13. Activ net corectat = Corrected Net Assets; 14. Active curente = Current assets; 15. Active identificabile = Identifiable assets; 16. Active imediate = Quick Assets; 17. Active imobilizate = Non current assets; 18. Activitati curente = Ordinary activities; 19. Activitati de administare a activelor = Trust activities; 20. Activitati de exploatare = Operating activities; 21. Activitati intrerupte = Discontinued operations; 22. Adiministrator de active = Trustee; 23. Ajustare = Adjustment; 24. Ajustare (infrumusetare contabila) = Haircut; 25. Amana, a ceda = Defer; 26. Amanetare = Pledge; 27. Amortizare = Amortization; 28. Analiza fundamentala = Fundamental analysis; 29. Andosare = Endorse; 30. Antecalcul = Ante calculation; 31. Anuitate = Annuity; 32. Anulare = Canceling; 33. Aport = Contribution; 34. Arbitraj = Arbitrage; 35. Arie de distributie = Distribution Area; 36. Asociat, a se asocia = Associates; 37. Asocieri in participatie = Joint venture; 38. Atribuire de actiuni = Assign shares; 39. Autofinantare = Self financing; 40. Balanta de verificare = Trial balance; 41. Banca de investitii = Investment Banker; 42. Baza de impozitare a unui activ sau obligatii = Tax base of an asset or liability; 43. Beneficii economice = Economic benefits; 44. Bilant = Balance sheet;

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

90. Comun = Common; 91. Conceptul conectarii costurilor la venituri = Matching of cost with revenues; 92. Concesionare = Concession arrangement; 93. Conditii ale platii amanate = Deferred payment terms; 94. Conosament = Bill of lading; 95. Consecventa = Consistency; 96. Consolidare = Consolidation; 97. Consultant financiar = Financial Advisor; 98. Cont = Account; 99. Cont de compensare = Clearing Account; 100. Cont discretionar = Discretionary Account; 101. Cont general = General Account; 102. Cont inghetat = Frozen Account; 103. Contabil = Accountant; 104. Contabilitate de angajamente = Accruals basis of accounting; 105. Contabilitate de casa = Cash accounting; 106. Contingente (eventualitati, incertitudini) = Contingencies; 107. Continuitatea activitatii = Going concern; 108. Contract de constructii = Construction contract; 109. Contractul cost-plus = Cost-plus contract; 110. Contraprestatie = Consideration; 111. Contravaloarea cedarii = Disposal consideration; 112. Contul de profit si pierdere = Income statement; 113. Conturi blocate = Booked balances; 114. Conversie = Conversion; 115. Copie certificata = Certified copy; 116. Cost curent = Current cost; 117. Cost de achizitie = Cost of purchase; 118. Cost istoric = Historical cost; 119. Costul bunurilor vandute = Cost of goods sold; 120. Costul fortei de munca = Labour cost; 121. Costul stocurilor = Cost of inventories; 122. Costul unei achizitii = Cost of an acquisition; 123. Costul vanzarilor = Cost of sales; 124. Costuri absorbite = Absorbed cost; 125. Costuri aferente iesirilor = Cost of disposal; 126. Costuri de vanzare = Selling costs; 127. Costuri fixe = Fixed cost; 128. Costuri marginale = Marginal cost; 129. Costuri operationale = Operating expense; 130. Costuri si venituri = Costs and revenues; 131. Costuri variabile = Variable cost; 132. Costurile indatorarii = Borrowing costs; 133. Creante = Receivables; 134. Creante clienti = Account Receivable; 135. Creante comerciale = Trade receivables;

136. 137. 138. 139. 140. 141. 142. 143. 144. 145. 146. 147. 148. 149. 150. 151. 152. 153. 154. 155. 156. 157. 158. 159. 160. 161. 162. 163. 164. 165. 166. 167. 168. 169. 170. 171. 172. 173. 174. 175. 176. 177. 178. 179. 180. 181.

Creante pe termen lung = Long term receivables; Creante privind impozitul amanat = Deferred tax asset; Crestere economica = Economic growth; Criterii de recunoastere = Recognition criteria; Cumparare fortata = Buy-in; Cupon (la obligatiune) = Coupon; Curent, pe termen scurt = Current; Cursul de inchidere = Closing rate; Data bilantului = Balance sheet date; Data exercitarii = Exercise Date; Data expirarii = Expiration Date; Data inregistrarii = Date of Record; Data intrarii in vigoare = Effective date; Data raportarii = Reporting date; Datorie in obligatiuni = Bonded Debt; Datorie pe termen scurt = Short term debt; Datorie pe tremen lung = Long term debt; Datorii = Liabilities; Datorii bancare = Notes Payable Bank; Datorii contingente = Contingent liabilities; Datorii curente = Current liabilities; Datorii fiscale = Tax Payable; Datorii la furnizori pe termen lung = Long term liabilities; Datorii la stat = Tax Due; Datorii pe termen lung = Non current liabilities; Datorii privind impozitul amanat = Deferred tax liabilities; Declaratia oficiala = Official Statement; Decontare = Clearance; Depreciere = Impairment; Descrieri cu caracter general = General disclosures; Dezvolta, in curs de executie = Progress, On the ...; Diferenta temporara = Temporary difference; Diferente temporale = Timing differences; Diluarea participarii publice = Equity ownership opening; Discont = Discount; Distribuire la bursa = Exchange Distribution; Distribuire negociata = Negotiated Underwriting; Dividende = Dividends; Dividende de plata = Dividend Payout; Divizarea actiunilor = Share split; Dobanda = Interest; Dobanda acumulata = Accrued Interest; Dobanda compusa = Compound Interest; Dobanda pentru imprumuturi revocabile = Call Money Rate; Drept (de..) = Right; Drept de preemptiune = Pre-emptive Right;

182. 183. 184. 185. 186. 187. 188. 189. 190. 191. 192. 193. 194. 195. 196. 197. 198. 199. 200. 201. 202. 203. 204. 205. 206. 207. 208. 209. 210. 211. 212. 213. 214. 215. 216. 217. 218. 219. 220. 221. 222. 223. 224. 225. 226.

Drept de subscriere = Subscription Right; Durata de incasare a creantelor = Days Sales Outstanding; Echivalente de numerar = Cash equivalents; Efect de comert = Paper; Efect de levier = Leverage; Efect de saturatie = Crowding - out effect; Element = Item; Elemente bilantiere = On balance sheet items; Elemente extrabilantiere = Off-balance-sheet items; Elemente extraordinare = Extraordinary items; Elemente-randuri = Line items; Emisiune = Issue; Emisiune fierbinte = Hot Issue; Emisiune de obligatiuni = Bond Issue; Emisiune noua = New Issue; Emitent = Issuer; Erori fundamentale = Fundamental errors; Estimare contabila = Accounting estimate; Evaluare imobiliara = Real Estate Appraisal; Evaluat in mod credibil = Measured reliably; Evaziune fiscala = Tax evasion; Executare = Execution; Expansiune = Expansion; Extras = Excerpt; Extras de bilant = Summarized balance-sheet; Extras de cont = Account Statement; Falit = Bankrupt; Filiala = Subsidiary; Finantare anticipata = Advance Refunding; Finantare pe credit = Debt financing; Flux de fonduri = Flow of Funds; Fluxuri de numerar = Cash flows; Fond comercial (pozitiv) = Goodwill; Fond comercial negativ = Negative goodwill; Fond de rulment brut (total) = Working capital; Fond de rulment net = Net Working capital; Fonduri de pensii = Retirement benefit plans; Fonduri detinute pentru clienti = Funds held for customers; Forma nominativa = Registered Form; Forta de munca = Labour force; Franciza = Franchise; Fuziune = Merger; Garant = Bondsman; Garantie = Collateral; Greva = Strike;

227. Identificarea activelor si obligatiilor = Identification of assets and liabilities; 228. Iesiri de numerar = Cash outflow; 229. Imagine fidela/ prezentare fidela = True and fair view/fair presentation; 230. Imaterial, intangibil = Intangible; 231. Imobiliar, fiduciar = Real; 232. Impozit pe profit = Tax on income; 233. Impozit real = Real tax; 234. Impozite amanate = Deferred taxes; 235. Imprumut = Loan; 236. Imprumut imobiliar = Mortgage; 237. Imprumut revocabil = Call Loan; 238. Imprumuturi nerambursabile = Forgivable loans; 239. Imprumuturi pe termen lung si solduri bancare creditoare = Long term borrowings; 240. Imprumuturi pe termen scurt si solduri bancare creditoare = Short term borrowings; 241. Impune, a stabili un impozit = Assess; 242. Incasare, crestere = Increase; 243. Incasari = Proceeds; 244. Incasari din cedare = Disposal proceeds; 245. Incasari in numerar = Cash proceeds; 246. Inchidere de conturi = Strike a balance; 247. Indemnizatie = Allowance; 248. Indexare = Pegging; 249. Indice de piata = Market Index; 250. Inflatie = Inflation; 251. Inghetarea cresterii salariale = Wage freeze; 252. Inregistrare = Booking; 253. Instrument de capital propriu = Equity Instrument; 254. Instrument de credit = Debt Instrument; 255. Interes in asocieri in participatie = Interest in joint ventures; 256. Interese minoritare = Minority interests; 257. Intrari de numerar = Cash inflow; 258. Intreprindere = Enterprise; 259. Inventar, stoc = Inventory; 260. Investitie = Investment; 261. Investitii curente = Current investments; 262. Ipoteca generala = Blanket mortgage; 263. Ipotecare = Hypothecation; 264. La cost (inregistrare la...) = At cost; 265. La maturitate (incasare la...) = Maturities; 266. Leasing financiar = Finance lease; 267. Lesing = Lease; 268. Lichidare = Liquidation; 269. Lichidare cash = Cash settlement;

270. 271. 272. 273. 274. 275. 276. 277. 278. 279. 280. 281. 282. 283. 284. 285. 286. 287. 288. 289. 290. 291. 292. 293. 294. 295. 296. 297. 298. 299. 300. 301. 302. 303. 304. 305. 306. 307. 308. 309. 310. 311. 312. 313. 314. 315.

Lichiditate = Liquidity; Lichiditatea curenta = Quick Ratio; Lichiditatea generala (globala) = Current Ratio; Licitatie concurentiala = Competitive Bidding; Linie de credit = Line of Credit; Livrare esalonata = Staggered delivery; Marja = Margin; Marja bruta = Gross margin; Materii prime = Raw material; Medie = Average; Medie mobila = Moving Average; Mentinerea capitalului = Capital maintenance; Metoda cost-plus = Cost-plus method; Metoda costului = Cost method; Metoda FIFO = FIFO formula; Metoda gradului de finalizare = Percentage of completion method; Metoda LIFO = LIFO formula; Metoda obligatiei = Liability method; Metoda obligatiilor bilantiere = Balance sheet liability method; Metoda punerii in echivalenta = Equity method; Modificari ale pozitiei financiare = Changes in financial position; Moneda de raportare = Reporting currency; Navlu = Freight; Negociabilitate = Negotiability; Negociere directa = Direct negotiation; Neobisnuite (castiguri, pierderi) = Abnormal (gains, losses); Neplata unei datorii = Default; Nesemnificativ = Immaterial; Normarea a muncii = Standardization of Labour; Nucleu stabil de actionari = Core ownership; Numar de zile ale perioadei de incasare = Collection days; Numerar = Cash; Numerar in casierie = Cash on hand; Obligatie = Obligation; Obligatie fiscala = Tax liability; Obligatii angajate = Accrued liabilities; Obligatii comerciale = Trade liabilities; Obligatii la furnizori = Account Payable; Obligatiune = Bond; Obligatiune cu colateral = Collateral Trust Bond; Obligatiune cu cupon = Coupon Bond; Obligatiune cu discont = Discount Bond; Obligatiune garantata cu echipamente = Equipment Trust Certificate; Obligatiune in forma dematerializata = Book Entry Bond; Obligatiune ipotecara = Mortgage Bond; Obligatiune speculativa = Junk Bond;

316. Obtinere de profituri = Profit Taking; 317. Oferta (de distribuire) publica = Public Offering (Distribution); 318. Oferta de drepturi = Right Offering; 319. Oferta publica de vanzare = Public offering of shares; 320. Operatiune, operational, functionare = Operation; 321. Operatiuni de piata deschisa = Open Market Operation; 322. Oportunitate = Timeliness; 323. Optiune pe actiuni = Share warrant; 324. Ordin, comanda = Order; 325. Parteneriat = Partnership; 326. Pasiv total = Liabilities and Net Worth; 327. Performanta = Performance; 328. Perioada contabila = Accounting period; 329. Perioada de raportare = Reporting period; 330. Piata de licitatie = Auction Marketplace; 331. Piata de negociere = Negotiated Marketplace; 332. Piata monetara = Money Market; 333. Piata normala = Normal Market; 334. Piata secundara = Aftermarket; 335. Pierdere din depreciere = Impairment loss; 336. Pierderi contingente = Contingent losses; 337. Plasament direct = Direct placement; 338. Plasament privat = Private placement; 339. Plata amanata = Deferred payment; 340. Plata in numerar = Cash payment; 341. Plata, scadere = Decrease; 342. Plati = Payments; 343. Plati restante = Back payments; 344. Politici contabile = Accounting policies; 345. Portofoliu = Portfolio; 346. Portofoliu eficient = Efficient Portfolio; 347. Pozitia financiara = Financial position; 348. Prag de semnificatie = Materiality; 349. Preceptor = Tax collector; 350. Preluare = Takeover; 351. Pret = Price; 352. Pret obiectiv = Arm’s length price; 353. Pretul net = Net Price; 354. Pretul pietei = Market Price; 355. Prevalenta economicului asupra juridicului = Substance over form; 356. Prezentare = Presentation; 357. Prezentare fidela = Fair presentation; 358. Prezentarea informatiilor = Disclosure; 359. Prezentarea informatiilor privind partile afiliate = Related party disclosures; 360. Prima = Premium;

361. Prime de capital = Share premium; 362. Principal (venit principal) = Core; 363. Privatizare = Going private; 364. Procura = Power of Attorney; 365. Produse finite = Finished goods; 366. Produse in curs de fabricatie = Work in progress; 367. Profit contabil = Accounting profit; 368. Profit din exploatare = Operating profit; 369. Profit impozabil = Taxable profit; 370. Profitul brut = Gross Profit; 371. Prognoza economica = Business forecasting; 372. Proprietate individuala = Individual Proprietorship; 373. Proprietate unica = Proprietorship Individual; 374. Prospect = Prospectus; 375. Provizion = Provision; 376. Prudenta = Prudence; 377. Public(a), a deveni publica = Going Public; 378. Putere de cumparare = Buying Power; 379. Rambursare in avans = Advance Refunding; 380. Randament = Yield; 381. Randamentul curent = Current Yield; 382. Randamentul pana la scadenta = Yield to Maturity; 383. Raport anual = Annual Report; 384. Raport de subscriere = Subscription Ratio; 385. Raport financiar interimar = Interim financial report; 386. Raportare financiara = Financial reporting; 387. Raportarea pe baza valorilor nete = Reporting on a net basis; 388. Raportul cost - beneficiu = Balance between benefit and cost; 389. Raportul pret/castig = Price Per Earnings Ratio; 390. Raportul valoare de piata/valoare contabila = Market to Book Ratio; 391. Rascumparare = Redemption; 392. Raspundere limitata = Limited Liability; 393. Rata capitalizarii = Capitalization Ratio; 394. Rata de crestere = Growth Rate; 395. Rata de rentabilitate a activelor totale (ROA) = Return on Assets (ROA); 396. Rata de rotatie a activelor = Assets Turnover Ratio; 397. Rata de rotatie a creantelor = Accounts Receivable Turnover Ratio; 398. Rata de rotatie a stocurilor = Inventory Turnover Ratio; 399. Rata de schimb = Exchange Rate; 400. Reconciliere = Reconciliation; 401. Recunoastere = Recognition; 402. Reducere initiala = Initial Allowance; 403. Reducerea valorii contabile element cu element = Write-down on an item by item basis; 404. Reduceri = Deductions;

405. Reduceri de valoare = Valuation allowances; 406. Reduceri pentru creante incerte = Doubtful debts allowances on receivables; 407. Reduceri pentru deprecierea stocurilor = Obsolescence allowances on inventories; 408. Relevanta = Relevance; 409. Reluarea elementelor = Reversal of items; 410. Rentabilitatea investitiilor = Return on investments; 411. Rentabilitatea financiara a capitalului propriu (ROE) = Return on Equity (ROE); 412. Reportarea creditului fiscal neutilizat = Carrying forward unutilized tax credit; 413. Reportarea pierderii fiscale = Tax loss carry forward; 414. Reportarea pierderilor fiscale neutilizate = Carrying forward unutilized tax losses; 415. Reprezentare fidela = Faithful representation; 416. Responsabil de cont = Account Executive; 417. Retine = Retain; 418. Retragere = Backing Away; 419. Retratare = Restatement; 420. Rezerva = Reserve; 421. Rezerve din reevaluare = Revaluation reserve; 422. Rezultat reportat = Retained earnings; 423. Rezultatul pe actiune diluat = Diluted earnings per share; 424. Risc de reinvestire = Reinvestment Risk; 425. Salariu = Wage; 426. Sarcina, pret, onorariu, cost = Charge; 427. Scadenta = Maturity; 428. Scadentar = Maturity Schedule; 429. Schimbul datoriilor in actiuni = Debt / Equity Swap; 430. Sciziune = Spin-Off; 431. Scutit de taxe = Tax free; 432. Segment de raportare = Reportable segment; 433. Segmente de activitate si zone geografice = Industry and geographical segments; 434. Seif = Box; 435. Serviciul datoriei = Debt Service; 436. Sistemul costului istoric = Historical cost system; 437. Situatia fluxurilor de numerar = Cash flow statement; 438. Situatii financiare = Financial statements; 439. Situatii financiare consolidate = Consolidated financial statements; 440. Societate = Company; 441. Societate in comandita = Limited Partnership; 442. Sold creditor = Credit Balance; 443. Sold debitor = Debit Balance; 444. Sold debitor ajustat = Adjusted Debit Balance;

445. Solduri finale = Closing Bank Balance; 446. Solduri initiale = Opening Bank Balance; 447. Solvabilitate = Solvency; 448. Somer = Unemployed Worker; 449. Sondaj = Sampling; 450. Spete restante = Back charges; 451. Stagflatie = Stagflation; 452. Stagnare = Stagnation; 453. Studiu de fezabilitate = Feasibility Study; 454. Subevaluat = Under valuated; 455. Subinchiriere = Afterimage; 456. Subordonat = Subordinate; 457. Subscriere = Subscription; 458. Subventii de exploatare = Grants related to income; 459. Subventii privind activele = Grants related to assets; 460. Surplus din reevaluare = Revaluation surplus; 461. Tangibil, material = Tangible; 462. Taxa de depozitare = Bond Dues; 463. Taxa pe valoare adaugata (TVA) = Value Added Tax (VAT); 464. Terenuri si mijloace fixe = Property, plant and equipment; 465. Termen lung (pe ...) = Non-current; 466. Titlu certificat = Certificated Security; 467. Titlu de valoare cu venit fix = Fixed-Income Security; 468. Titlul de proprietate asupra activelor = Title to assets; 469. Titluri de creanta = Debt securities; 470. Transferarea pierderii fiscale in perioadele anterioare = Carrying back a tax loss; 471. Tranzactie cu pret determinat obiectiv = Arm’s length transaction; 472. Tranzactie in numerar = Cash Trade; 473. Tranzactii cu partile afiliate = Related party transactions; 474. Tranzactii si alte evenimente = Transactions and other events; 475. Trata = Bill of Exchange; 476. Tratament contabil = Accounting treatment; 477. Tratament de baza = Benchmark treatment; 478. Utilitate = Utility; 479. Uz de fals = Use of forgery; 480. Uzura morala = Obsolescence; 481. Valoare actualizata = Present value; 482. Valoare adaugata = Added Value; 483. Valoare corecta de piata = Fair Market Value; 484. Valoare de piata = Market Value; 485. Valoare de piata de referinta = Base Market Value; 486. Valoare intrinseca = Intrinsic Value; 487. Valoare justa = Fair value; 488. Valoare realizabila = Realisable value; 489. Valoare realizabila neta = Net realisable value;

490. 491. 492. 493. 494. 495. 496. 497. 498. 499. 500. 501. 502. 503. 504. 505. 506. 507. 508. 509. 510. 511. 512.

Valoare recuperabila = Recoverable amount; Valoare reziduala = Residual value; Valoarea actiunilor emise = Amount of shares issued; Valoarea contabila = Carrying amount; Valoarea imprumutului = Loan Value; Valoarea la scadenta = Maturity Value; Valoarea nominala = Face Value; Valuta = Currency; Vanzare grupata = Banded pack; Vanzare incrucisata = Cross selling; Vanzari = Sales; Variatie neta = Net Change; Venit = Revenue; Venit contabil = Accounting income; Venit fiscal = Tax income; Venitul net = Net Income; Venituri constatate in avans = Deferred revenue (income); Venituri din dobanzi = Interest income; Venituri din exploatare = Operating income; Vot cumulativ = Cumulative Voting; Vot statutar = Statutory Voting; Zona libera = Free Zone; Zona vamala libera = Duty Free Zone;


				
DOCUMENT INFO
Shared By:
Categories:
Tags:
Stats:
views:2952
posted:9/4/2008
language:Romanian
pages:12