marcel cozma

A A. abbr = ampere a. abbr = acre @ = at A1 adj. an A1 life Goods in A1 condition are easily sold.1 A1, A2, A3, A4, A5 n. a.a. abbr = 1. always afloat 2. after arrival AAA These stocks have an AAA rating. AAR abbr. = against all risks ab. abbr. = abridg(e)ment also abr. A & P abbr. = advertising and promotion abandon a claim vb. syn. to abandon an appeal ; to abandon a lawsuit ; to abandon a right The claim was abandoned. abandon cargo vb. abandoned goods pl.n. abandon ship vb.

Digitally signed by marcel cozma DN: cn=marcel cozma, c=RO, o=engleza comerciala srl, email=office@engleza-comerciala.net Date: 2006.11.11 19:32:39 +02'00'

la ; semn folosit pentru preuri i cantiti 1. excelent (calitatea mrfurilor) 2. de prima calitate (o nav) 3. o stare de sntate perfect (asigurri) o stare de sntate perfect (asigurri) Mrfurile de cea mai bun calitate se vnd uor. format standard de mrimea colii de hrtie

indice de clasificare al aciunilor Aceste aciuni snt valori sigure. (asigurat) mpotriva tuturor riscurilor prescurtare

a retrage o plngere ; a renuna la intentarea unei aciuni n justiie ; a renunta la un drept Aciunea n justiie a fost retras. a abandona ncrctura unei nave n schimbul primei de asigurare bunuri/ mrfuri abandonate (nerevendicate de niciun proprietar) 1. a abandona (o nav sau ncrctura ei) 2. a renuna la dreptul de proprietate asupra navei ncrcturii ei n schimbul primei de asigurare Nava a fost prsit. 1. renunare la dreptul de proprietate sau de fabricaie al unui produs n favoarea altcuiva 2. retragerea sau abandonarea unei aciuni n justii 3. abandonarea unei nave n pericol sau renunarea

The ship was abandoned. abandonment n.

 Voluntary surrender of property, or of a right to property, without naming a successor or tenant. notice of abandonment product abandonment to announce/ to declare abandonment abandonment clause n. to accept/ agree to/ include an abandonment clause The abandonment clause was included in the insurance policy. abandonment of action/ claim n. abandonment of cargo n. abandonment of goods in customs n. abandonment of easements n. abate vb. to abate prices/ taxes to abate a writ The rate of inflation is abating. abatement n.

la nav i ncrctur n schimbul primei de asigurare total Renunare voluntar la o proprietate sau la dreptul de proprietate, fr a numi un succesor sau locatar. cerere scris de la asigurat ctre asigurtor solicitn despgubiri pentru pierderea total a navei i ncrcturii abandonarea produciei sau vnzrii unui articol a anuna/ declara renunarea la o aciune n justiie clauz de abandon : cnd valoarea total a reparaiilor este mai mare dect valoarea asigurat a accepta/ fi de acord cu/ include o clauz de abandon Clauza de abandon a fost inclus n polia de asigurare. renunare la o aciune n justiie ; desistare de aciune abandonarea ncrcturii n cazul unei avarii pariale sau totale a navei abandonarea unor bunuri n vam renunare la exerciiul unei servitui 1. a reduce/ micora (taxe, preuri) 2. a abroga ; a anula (jur.) 3. a (se) diminua ; a descrete n intensitate a reduce preurile/ diminua taxele sau impozitele a anula o citaie/ ordonan/ un ordin judiciar Rata inflaiei este n scdere. 1. anulare ; abrogarea unor prevederi legale ; abrogare sau suspendare temporar a unui proces 2 reducere (de pre) ; rabat comercial 3. suprimare sa reducerea unor taxe i impozite reducerea unor taxe/ impozite suprimare de taxe vamale i indirecte reducerea debitelor anularea preului de vnzare-cumprare ordin judiciar pentru nlturarea unor abuzuri

tax abatement ; syn. an abatement of taxes abatement of customs and exercise duties n. abatement of debts of legacies n. abatement of purchase money n. abatement of writ n.

abbreviate vb abbreviated accounts pl.n.

1. a abrevia ; a prescurta 2. a rezuma 3. a reduce o fracie conturi prescurtate ; conturi condensate : informatii reduse pasibile de control ale companiilor mici si mijlocii (50 pina la 250 salariati) 1. rezumat al unei decizii judiciare 2. prescurtare ; abreviere 3. reducerea unei fracii Mon. este o abreviere a cuvntului Monday. conspect al unui decret de adjudecare imobiliar cerere de sechestru n caz de faliment 1. a demisiona dintr-o funcie sau a abdica de la o responsabilitate 2. a renuna la un drept 1. abdicare ; renunare 2. demisie 1. suspensie ; ntrerupere ; inactivitate temporar 2. desuetudine succesiune vacant lege neaplicat n expectativ ; n suspensie a cdea n desuetudine Problema este n studiu. Multe legi vechi au czut n desuetudine. 1. a respecta o lege/ un regulament sau a se conform unei decizii 2. a tolera (incompetena) 3. a suporta ; a rezista (n condiii adverse) a respecta o decizie/ lege/ un regulament Nu tolerez incompetena. Materialele speciale care rezist la o utilizare intensiv i temperaturi mari snt foarte cutate. 1 posibiliti ; resurse ; talent ; aptitudini. 2. capacitatea sau dreptul de a aciona (n justiie) 1. capacitate de plat 2. raport necesar sau dezirabil ntre cuantumul salariilor i capacitatea de plat a angajatorului 3. relaionarea echilibrat a mrimii impozitelor cu capacitatea de plat a contribuabilului 1. Capacitatea debitorului de a rambursa din profit creditul i dobnzile la obligaiunile financiare pe

abbreviation n. abbr. abbr. ; abbrev. Mon. is an abbreviation for Monday. abbreviation of adjudication n. abbreviation in bankruptcy n. abdicate vb.

abdication n. abeyance n. inheritance in abeyance law in abeyance matter in abeyance to fall in abeyance The matter is in abeyance.1 Many old laws have fallen into abeyance.3 abide vb.

to abide by a decision/ law/ rule I cant abide incompetence.2 Special materials that will abide rough use and great heat are in great demand.3 ability n. ability to pay n. 1 also called 'ability to service'

1. Borrowers ability to meet principal and interest

payments on long-term obligations out of earnings. 2. The concept that tax rates should vary with income. ab initio lat. able partner n. aboard adv. to come aboard abode n. The abode is unknown. abolish tr.vb. to be abolished The legislature passed a law to abolish the old tax. abolition n. abort vb. 1 tr.vb. ; 2intr.vb. abortion n. abortive takeover attempt n. abound vb. above adj.& adv. abbr. a/m ; 1also above-mentioned above-named adj.& adv. above par n. at/ below par to rise above par The bonds achieved a value above par. above-the-line adj. 1,2 opp. below-the-line ; 3above-the-line people

termen lung. 2. Conceptul potrivit cruia impozitele trebuie s fie proporionale cu veniturile. de la nceput asociat competent/ capabil 1. la/ pe bordul unei nave 2. n tren/ avion/ pe vapor 1. a se mbarca la bordul unei nave sau al unui avion 2. a deveni membrul unui grup sau asociaii domiciliu fiscal Domiciliul fiscal nu este cunoscut. a aboli ; a anula ; a desfiina (o tax, un impozit) a fi anulat Legislativul a ratificat o lege care desfiineaz vechiul impozit. anulare ; abolire ; desfiinare 1. a anula (un proiect) ; a termina ; a pune capt la 2 a eua eec ; nereuit tentativ de preluare nereuit 1. a abunda (n numr sau cantitate) 2. a fi aprovizionat din belug 1. mai sus menionat ; menionat anterior (ntr-un document) 2. sus ; deasupra ; peste persoan menionat anterior (nominal) peste valoarea nominal (cursul unei aciuni) la/ peste valoarea nominal a se ridica peste valoarea nominal Bonurile de trezorerie au depit valoarea nominal 1. cheltuieli i venituri ordinare 2. activiti de reclam prin mass media i deci pltite unor agenii specializate, cheltuilelile fcnd parte dintr-un buget de reclam care include onorariul pentru ageniile d publicitate 3. personal implicat n derularea unei afaceri

 Relating to part of a profit and loss account or budget that records everyday income and expenditure rather than unusual items.1 to record above-the-line costs/ entries/ funds to allow for above-the-line costs/ expenditure in an advertising budget to depend on above-the-line people about-face n. abridge tr.vb. abridgment n. also abridgement The abridgement of civil rights is not acceptable. abroad adv. The consignment was shipped abroad last month. Most of our profit comes from sales abroad. They own properties abroad. abrogate tr.vb. to abrogate a law abrogation n. abs. abbr. = 1. absence 2. absent 3. absolute 4. abstract absence n. abbr. abs. during my absence absence due to illness n. absence of information n. absence of leave n. syn. leave of absence ; opp. absence without leave absentee n.

Care se refer la o diviziune a bugetului de venituri i cheltuieli care nregistreaz cheltuieli i venituri zilnice mai degrab dect operaiuni excepionale a contabiliza costuri/ nregistrri / fonduri peste linie a disponibiliza costuri/ cheltuieli pentru reclama pltit indirect dintr-un buget de reclam a depinde de oamenii direct implicai ntr-o afacere schimbare radical 1. a abrevia ; a prescurta 2. a reduce ; a diminua 3. a limita un drept 1. abreviere ; prescurtare 2. reducere 3. limitare ; ngrdire ngrdirea drepturilor civile este inacceptabil. n strintate ; departe de cas ; peste ocean Lotul a fost expediat n strintate luna trecut. Cea mai mare parte a profitului nostru provine din exporturi. Ei dein proprieti n afara granielor rii. a abroga ; a anula ; a aboli a abroga o lege anulare ; abrogare ; abolire

1. absen 2. nonexisten ; lips n perioada n care am fost plecat absen datorat bolii lipsa informaiei 1. scutire 2. permisiune de a lipsi 1. absent 2. absenteist 3. proprietar care nu locuiete n imobilul propriu 4. proprietar care nu particip la conducerea propriei ntreprinderi

absenteeism n. no pl. and used with a sg.vb. only the amount of absenteism The absenteeism is high before Easter. The shop floor is confronted with absenteeism. absenteeism rate n. absolute address n. absolute assignment n. absolute decree n. absolute interest n. syn. absolute title to hold an absolute interest absolute liability n. also 'liability without regard to fault ; strict liability' absolute monopoly n. syn. perfect/ pure monopoly This company has an absolute monopoly on beer imports. absolute loss n. absolute necessity n. absolute sale n. Sale whereby the property passes to the buyer upon completion of an agreement between the parties. absolute value n. absolution n.

absenteism dimensiunile fenomenului de absenteism Absenteismul atinge cote nalte n preajma Patelui. Piaa muncii este confruntat cu absenteismul. rat de absenteism adres absolut cesiune necondiionat de creane decizie final titlu de proprietate absolut (necondiionat) a deine un titlu de proprietate necondiionat rspundere necondiionat monopol absolut Aceast companie are monopolul absolut asupra importului de bere. pierdere total for major vnzare absolut Vnzare prin care proprietatea este transferat cumprtorului n momentul semnrii unui contrac ntre pri. valoare intrinsec 1. exonerare de rspundere juridic 2. scutire ; eliberare de un angajament sau de o obligaie 1. a absolvi de obligaii sau angajamente 2. a exoner de rspundere a ierta pe cineva de datorii Eti scutit de restul plilor. 1. a absorbi 2. a amortiza (costuri)

absolve tr.vb. to absolve smb of a debt You are absolved from further payments. absorb tr.vb.

absorbed account n. also 'absorption account ; adjunct account' absorb a company tr.vb. Small businesses are sometimes absorbed by big cartels. absorb a loss tr.vb. absorb a surplus tr.vb. absorbed costs pl.n. Indirect manufacturing costs treated as expenses and passed on to customers. absorbed securities pl.n. absorption n. no pl. and used with a sg.vb. only The market has reached the absorption point when further selling of stock is impossible without an adjustment in price.

un cont care i-a pierdut identitatea prin fuziunea cu conturi similare a nghii' o firm concurent ; a ncorpora (preluar a unei societi de ctre alta) Firmele mici snt uneori 'nghiite' de marile trustur a amortiza o pierdere a absorbi un surplus costuri amortizate Costuri indirecte de producie tratate ca i cheltuieli i transferate cumprtorilor. emisiune de aciuni vndute integral publicului 1. capacitate de absorbie a pieii 2. amortizare (a costurilor) Piaa a atins punctul de saturaie n care nu este posibil continuarea vnzrii de aciuni fr o modificare a preului. postcalculaie : metod de calculare a costurilor care reflect toate cheltuielile legate de producia mrfii

absorption costing n. syn. full costing

absortive capacity n. abstract n. accounting abstracts to print/ publish/ write an abstract An abstract of the talks is available.1 abstract tr.vb. to abstract from sth abstract of account n. abstract of title n. Short history of title to land, noting all conveyances, transfers, grants, and all encumbrances and liens, and any other facts affecting title. Ownership is checked by verifying the abstract of title.

capacitate de absorie (a pieii) 1. rezumat ; sumar 2. extras de cont 3. borderou rezumat contabil a tipri/ publica/ scrie un rezumat Un rezumat al convorbirilor este disponibil. 1. a nstrina (bunuri) 2. a fura a rezuma ceva extras de cont extras de carte funciar Scurt istoric al titlului de proprietate asupra terenului, lund n considerare toate cesiunile, transferurile, donaiile, toate servituile i ipotecile ali factori care pot afecta titlul de proprietate. Titlul de proprietate este controlat prin verificarea extrasului de carte funciar

abundance n. abuse n. abuse tr.vb. abusive financial practices pl.n. a/c abbr. = account also A/C ; A/c a/c bks. abbr. = account books acc abbr. = accepted accede to intr.vb. to accede to a contract/ project accelerated accrual n. accelerated cost recovery system n. accelerated depreciation n. syn. accelerated cost recovery system ; abbr. ACRS

abunden ; bogie utilizare necorespunztoare 1. a denatura 2. a folosi n mod necorespunztor practici financiare necinstite cont registre contabile acceptat la plat (scris pe un efect de comer) 1. a accede la (informaii etc) 2. a deveni parte la (un contract, proiect) 3. a prelua o funcie a deveni parte la un contract/ participa la un proiect acumulare accelerata sistem de rambursare accelerat a costului amortizare accelerat : form de reducere a impozitului pe profit prin amortizarea accelerat a costurilor mijloacelor fixe, deductibile ntr-o proporie mai mare din venitul impozabil dect n cazul amortizrii liniare Prevedere care permite o amortizare mai rapid a activelor, dect era posibil n cazul deprecierii liniare. a amortiza ceva prin metoda deprecierii accelerate clauz contractual de devansare a scadenei Din cauza ntrzierii la plat, ntregul credit a fost reconsiderat prin clauza de devansare a scadenei, deci a devenit scadent imediat. prim/ bonificaie pentru productivitate Ar trebui s stimulm productivitatea prin plata unor bonificaii pentru productivitate. 1. a primi favorabil 2. a accepta ; a consimi a accepta s efectueze o plat a accepta o afacere/ un pre de livrare/ o ofert/ condiiile Accept oferta la 2000 $, dac plteti n numerar. Trebuie s acceptm realitatea.

Provision that allows for more rapid depreciation of assets than previously permitted under the usual depreciation method. to write sth off as accelerated depreciation acceleration clause n. Because they failed to make the payment on time, the whole loan was recalled under the acceleration clause that is, became immediately due. acceleration premium n. We should stimulate productivity by paying accelerated premiums. accept vb. to accept payment to accept a deal/ a delivery price/ an offer/ the terms I'll accept 2000 $ if you give me cash. We must accept the facts.

accept a bill of exchange vb. syn. to honour a bill of exchange ; opp. to dishonour a bill of exchange The bill of exchange was accepted for payment. accept a cheque vb. Will you accept a cheque? accept a claim vb. acceptable adj. The printing is of acceptable quality. This offer is acceptable to me. acceptance n.

a accepta o cambie (prin meniunea acceptat urmat de semntura trasului) Cambia a fost acceptat la plat. a accepta un cec (ca instrument de plat valabil) Pot plti cu cec? a accepta plata asigurrii acceptabil (insuficent pentru a fi respins) Tiparul/ tipritura are o calitate acceptabil. Aceast ofert mi convine. 1. acceptare ; consimmnt ; achiesare 2. meniune cambial : acceptarea unei cambii de ctre tras la scadenta 3. acceptarea unei prevederi contractuale 4. acceptarea la plat a cererilor de despgubiri ale bunurilor sau persoanelor asigurate 5. gradul de acceptare al unui nou produs de ctre consumator 1. Acceptare voluntar a unor termeni contractuali. 2. Procedur oficial prin care trasul (banca) i ia anajamentul s onoreze cambia prin plata trasului nominalizat pe cec, stabilind un termen de plat. accept bancar : poli la termen tras asupra unei bnci, mijloc uzual de efectuare a plii pentru mrfurile vndute n tranzaciile de import--export o surs de finanare des folosit n comerul internaional acceptare condiionat acord expres acceptare fr rezerve scrisoare de acceptare acceptare sub rezerv acceptare parial la plat a unei cambii termenii acceptului a prezenta (o cambie) pentru accept a primi un accept din partea trasului a refuza acceptul V rugm s confirmai acceptul dvs. prin fax. Polia de asigurare garanteaz acceptarea fr rezerve (de a plti despgubirile). Este util s urmreti gradul de acceptare a unui produs nou de ctre consumator.

1. Voluntary act of agreeing to certain contractual terms. 2. Formal procedure, that is agreement by which the drawee (the bank) promises to honor the draft by paying the payee named on the check, and designates a date of payment. bankers acceptance : time draft drawn on a bank, the customary means of effecting payment for merchandise sold in import-export transaction and a source of financing used extensively in international trade conditional acceptance express acceptance general/ clean acceptance letter of acceptance qualified/ special acceptance partial acceptance terms of acceptance to present for acceptance to procure acceptance to refuse acceptance Please confirm your acceptance by fax.3 The insurance policy provides guaranteed acceptance.4 It's useful to monitor the degree of consumer acceptance of a new product.5

acceptance against documents n. acceptance bank n. syn. accepting house (U.S) acceptance bill n. acceptance credit n.

acceptare contra documente banc de scont poli de complezen (documente contra acceptare) credit de acceptare : utilizarea acceptarilor invederea acordarii unui credit cumparatorului uno marfuri, operatiune derulata pe baza unui credit documentar banc de scont acceptare n alb eantionare (de mostre) la recepia mrfurilor acceptarea unei succesiuni acceptarea unei oferte alegerea prin eantionare a mrfurilor pentru controlul calitii acceptarea plii dup protestul cambial prob de omologare a-i asuma responsabilitatea/ rspunderea pentru ceva Fabricanii nu-i asum rspunderea pentru daunel cauzate de utilizarea incorect. a asigura ceva/ pe cineva prin contract acceptat ; universal admis o metod acceptat/ admis casa(banca) de acceptare : instituie specializat in acceptarea sau garantarea cambiilor tras ; avalist Cambia a fost semnat/ acceptat de ctre tras. 1. acces la informaie 2. cale de acces (legal)

acceptance house n. acceptance in blank n. acceptance market n. acceptance of an estate n. acceptance of offer n. syn. acceptance of proposal acceptance sampling n. acceptance supra protest n. acceptance trials n. syn. acceptance tests accept a responsibility vb. abbr. acc The manufacturers will not accept responsibility for damage caused by misuse. accept a risk vb. accepted adj. an accepted method accepting house n. acceptor n. The bill of exchange was signed by the acceptor. access n.

 easy/ free access legal access to allow/ bar/ have access access tr.vb. to access data/ information/ a file access road n. access time n. access to a market n. accession n. deed of accession accession of wealth n. accident n. industrial accident notice of accidents report on accidents accident prevention n. accident-prone adj. accident to third party n. accommodate a loan tr.vb. accommodation n. 1 no pl. and used with a sg.vb. only (UK) act of accommodation furnished/ unfurnished accommodation long-term/ temporary accommodation roomy accommodation shortage of accommodation short-term accomodation to reach an accommodation Legislation requires employers to make reasonable accommodation for the handicapped in hiring and other ways.3

acces liber/ nestnjenit autorizaie legal de acces pe o proprietate a permite/ bloca/ avea acces(ul) a accesa a accesa sau consulta o baz de date/ informaii/ un fiier drum de acces timp de acces (la computer) ptrunderea pe o pia 1. adaos ; sporire ; achiziie 2. avansare 3. acces ; admitere 4. acord ; consimmnt 5. alipire ; aderare nelegere ntre creditori i debitorii insolvabili dobndirea averii accident accidente de munc notificare a accidentelor act de constatare a accidentelor protecia mpotriva accidentelor (casnice, de munc) predispus la accidente accident pricinuit terilor a furniza un credit 1. faciliti de cazare i mas 2. ajutor ; nlesnire 3. aplanare a unui diferend ; acord ; conciliere ; compromis (sg.) 4. credit pe termen scurt (sg.) act de complezen spaii de cazare mobilat/ nemobilat cazare pe termen lung/ scurt spaii de cazare mari/ generoase criz de spaii de cazare credit pe termen scurt a ajunge la un acord/ o nelegere financiar Legislaia cere patronatului s fac nlesniri handicapailor la angajare i n alte privine.

The two sides reached an accommodation on the pay issue.4 We asked for a short-term accommodation from the bank to cover our urgent payments.5 accommodation address n.

Prile au ajuns la un acord n privina plii. Am solicitat un credit pe termen scurt bncii ca s putem efectua plile urgente. adres folosit de cineva pentru a primi scrisori, mesaje, cu toate c persoana nu locuiete acolo titlu de justare ; cambie ; titlu de valoare bancar avind la baz un numar de titluri comerciale girant El a avut rolul de girant. foloase necuvenite unitate locativ 1. acord ; concordan ; nelegere 2. tranzacie ; tratat n acord cu de bun voie de comun acord acceptarea cu efecte liberatorii : a. a unei pli ; b. a unei pli inferioare celei contractate Acceptarea cu efecte liberatorii a unei pli inferioare celei contractate n schimbul stingerii unu debit. Acceptarea sumei inferioare debitului are un efect liberator. concordan ; asentiment n conformitate cu regulamentele/ termenii contractuali n conformitate cu prevederile contractuale, considerm c dvs. sntei responsabil de nerespectarea contractului. n conformitate cu ; conform cu ; n concordan cu ; n armonie cu Folosii produsul n conformitate cu instruciunile d utilizare ale fabricantului. conform legii n consecin

accomodation bill n. accommodation party n. He acted as an accommodation party. accommodation payment n. syn. accommodation kickback accommodation unit n. accord n. in accord with on their own accord with one's accord accord and satisfaction n. no pl. and used with a sg.vb. only Payment of money, usually less than the amount owed in exchange for extinguishment of a debt. Accepting the smaller sum discharges the obligation to pay the larger sum. accordance n. in accordance with the rules/ terms

In accordance with the terms of our contract, we claim that your party is responsible for breach of contract. according adv. also accordant with Use the product according to the manufacturer's instructions. according to the law adv. accordingly adv.

 to act accordingly We have taken into consideration your proposal and acted accordingly. account1 n.

a aciona n mod corespunztor/ a se adapta situaiei respective Am luat n considerare propunerea dvs. i am acionat n consecin. 1. relatare ; expunere ; prezentare 2. informaie 3. calcul ; socoteal 4. valoare ; importan 5. cauz ; motiv ; explicaie ; motivaie 6. raport ; referat dup propria relatare dup toate informaiile pe credit 1. n numele lui 2. n interesul lui 1. din cauza cuiva 2. n contul cuiva n nici-un caz din acest motiv explicaie satisfctoare a trage la rspundere a face o prezentare/ expunere a nu observa ; a nu include n mod premeditat a observa ; a da importana cuvenit a folosi n mod profitabil ceva ; a valorifica ceva Relateaz-mi ntlnirea amnunit/ detailat/ pe scurt 1. cont contabil : tablou contabil care nscrie n cele dou pri ale sale (debit i credit), situaia existent i micrile elementelor din bilanul contabil (activ pasiv) i din contul de profit i pierderi. 2. cont bancar 3. furnizor 4. client 5. contango 6. not de plat 7. contract 1. Relaie contractual ntre un cumprtor i un vnztor care prevede c plata se va efectua ulterior. Termenul cont curent sau cont de cheltuieli este folosit n funcie de calitatea relaiei contractuale stabilite : personale sau comerciale. 2. Relaie nominal specific, evideniat de un depozit bancar din care se pot efectua retrageri. 3. Activele, pasivele, veniturile i cheltuielile. 4. Relaiile contractuale i financiare i evidena aciunilor deinute sau nstrinate. conturi anuale ; contabilizarea exerciiului financiar cont de repartiii conform contului cont bancar sold de cont conturi blocate cont de credit 1. contul capitalului ; situaia capitalului public sau

by ones own account from all accounts on account on his account on account of smb ; 2syn. to someones account on no account on this/ that account satisfactory account to call to account to give an account of sth to leave out of account to take account of to turn something to good account Give me a accurate/ detailed/ brief account of the meeting.1 account2 n. abbr. A/C ; a/c ; acct.

1. Contractual relationship between a buyer and seller under which payment is made at a later time. The term 'open account' or 'charge account' is used, depending on whether the relationship is commercial or personal. 2. Relationship under a particular name, usually evidenced by a deposit against which whithdrawals can be made. 3. Assets, liabilities, income and expenses. 4. Financial and contractual relationship and the status of securities owned and sold. annual accounts appropriation account ; syn. outlay account as per account rendered bank account balance of account blocked accounts budget account capital account ; abbr. c/a

 chart of accounts consolidated account credit account ; abbr. c/a ; syn. charge account ; currency account ; current account ; cheque account ; checking account ; running account debt account deposit account detailed account developed accounts disbursement account expense account final accounts final account in bankruptcy frozen account group accounts in and out account income and expenditure account interest account itemized account joint account ; abbr. JA loan account at call loro account : an account held by a bank usually with another bank, usually overseas ; syn. nostro account loss and gain account management accounts nominal account : the general expenses of a company : heat, light, etc - and not the amounts relating to customers and suppliers ; syn. impersonal account on account on account of smb ; 2syn. to someones account open account outstanding account ; syn. outstanding debt overdrawn account personal accounts pro forma account profit and loss account ready accounts release of an account

privat (nregistreaz cantitatea de capital pe care proprietarii o investesc sau cu care crediteaz compania, i orice sum pe care o cheltuiesc ; valoarea net a unei companii la un moment dat) 2. parte a balanei de pli n care se confrunt exportul cu importul de capital : investiiile directe, de portofoliu plan de conturi general cont consolidat de anulare a operaiunilor reciproce 1. cont de furnituri pe credit 2. cont curent sold debitor cont de depozit cont specificativ conturi dezvoltate/ detaliate cont de pli decont cont anual/ final cont final n materie de faliment cont blocat conturi colective cont de venituri i cheltuieli declaraie de venituri a unei organizaii non profit cont de dobnzi cont specificativ 1. cont bancar comun 2. stoc comun de aciuni 3. cont contabil comun cont de mprumut rambursabil la cerere cont corespondent : un cont pe care o banc l are cu o alt banc, de obicei n strintate cont de profit i pierderi conturi de gestiune cheltuielile de regie ale unei companii -cldur, lumin etc- i nu sumele care se refer la clieni sau furnizori pe credit 1. din cauza cuiva 2. n contul cuiva cont deschis datorie neachitat ; datorie scadent cont debitor/ descoperit conturi personale cont provizoriu cont de beneficii i pierderi conturi de exploatare deblocarea unui cont

 rest of an account running account sales account savings account ; syn. passbook account simplified accounts short/ standing-over account special account statement of account stock account suspense account thrift account trading account transfer account to buy goods on account to have an account/ charge account/ credit account with a bank to close an account to keep (the) accounts to land an account to open an account with a bank to pay on account to put money in(to) one's account to render an account to settle/ square ones accounts with smb to stop an account to take account of inflation to take money out of the account to take sth into account to withdraw money from one's account We should take into account the quality as well as the quantity of the goods. Most married people have joint accounts.2 The bill was charged to his account.2 Put/ charge it on my account!2 The salesman was indebted to his account.3 Their firm is one of our largest accounts.4 account vb. to account for a loss I must account to him for the money he left me.1 Can you account for the loss of this order ?1 We account him the best of our managers.2 Exports account for 44% of sales.3

ncheierea contului cont curent cont de vnzri al comisionarului cont personal de economii conturi simplificate cont descoperit cont separat extras de cont cont de capital cont de ateptare cont de economii cont comercial cont de virament a cumpra pe credit a avea un cont curent la o banc a lichida un cont a ine contabilitatea a obine un contract a deschide un cont la o banc a plti n cont ; a face un vrsmnt a vrsa bani n cont a factura ; a prezenta o not de plat a-i lichida datoriile (i fig.) fa de cineva a bloca un cont a ine seama de inflaie a retrage bani din cont a ine cont de ceva a retrage bani din cont Trebuie s lum n considerare att calitatea ct i cantitatea mrfurilor Majoritatea cuplurilor cstorite au conturi comune Nota de plat i-a fost trecut n cont. Debiteaz-mi contul ! Comerciantul era ndatorat furnizorului. Firma lor este unul dintre cei mai importani clieni. 1. a explica ; a da socoteal 2. a considera 3. a reprezenta a justifica o pierdere Trebuie s-i dau socoteal pentru banii pe care mi ia lsat. Poi s explici/ justifici pierderea aceastei comenzi ? l considerm cel mai bun manager al nostru. Exporturile reprezint 44% din vnzri.

accountable adj. to be accountable to someone/ for sth He is responsible to the management for the sales department. accountability n. accountancy n. no pl. and used with a sg.vb. only Accountancy is an expanding profession.1 We provide a wide range of accountancy services.1 He has a degree in accountancy.2 accountant n. a firm of accountants certified public accountant chartered accountant chief/ cost/ financial/ management accountant accountant-general n. accountants opinion n. also 'auditors certificate' account current n. Account Day n. syn. account end ; pay day ; settlement day account executive n. accounting n. no pl. and used with a sg.vb. only conservative accounting cost accounting current cost accounting ; syn. inflation accounting equity accounting

1. responsabil de/ fa de 2. justificabil ; explicabil a fi responsabil fa de cineva/ ceva Ele rspunde n faa direciunii pentru departamentul de vnzri. 1. rspundere ; responsabilitate 2. caracter decontabil ; decontabilitate 1. contabilitate (profesia sau practica) 2. studiul tiinei contabile Contabilitatea este o profesie n expansiune. Oferim o larg varietate de servicii contabile. El are o licen n economie/ contabilitate. 1. contabil 2. funcionar la contabilitate 3. reclamat prt o firm de contabili expert contabil autorizat expert contabil membru al unei asociaii profesional contabil ef/ specializat n contabilitate analitic/ gestiune/ management contabil ef ; procurist declaraie semnat de un contabil autorizat independent care conine scopul examinrii registrelor contabile ale unei companii cont curent lichidare ; ultima zi de plat la burs responsabil de contul unui client 1. contabilitate 2. calcul contabilitate conservatoare : care ia n considerare totalitatea pierderilor fr a deduce profitul potenial calcul al costurilor contabilitate inflaionist : care ine cont de deprecierea valorii bunurilor i de costul real al nlocuiri lor contabilizare a unei sume egale cu profitul nerepartizat al unei companii n care se dein aciun proporionale cu aceast sum din capitalul acesteia mrind astfel profitul declarat fr o cretere corespunztoare a impozitului

She works in accounting. accounting equation n. The accounting equation is : capital+liabilities = assets. accounting period n. A period such as January 1 through December 31 of a year, for which an income statement is required. the current/ next/ preceding accounting period The profit should be calculated at the end of the accounting period. accounting method n. Method used by a business for purposes of computing income and determining taxable income. accounting procedure n. accounting rate of return n. abbr. ar ; syn. average rate of return Method of estimating the rate of return from an investment. The inflows are totaled and the investment costs subtracted to derive the profit. The profit is divided by the number of years invested in the business, then by the investment cost, to estimate an annual rate of return. The net profit expected from money invested in a business can be expressed as a percentage : the accounting rate of return. accounting ratio n. accounting summary n. The total profits and earnings are shown in the accounting summary. account of payee n. account of proceedings n. account of profits n. no pl. to demand an account of profits to sue smb for account of profits

Lucreaz n contabilitate. ecuaie contabil Ecuaia contabil este : capital+pasive = active. exerciiu financiar Perioad a unui an cuprins ntre 1 Ianuarie i 31 Decembrie, pentru care se cere o declaraie de venituri. exerciiul financiar curent/ urmtor/ precedent Profitul se calculeaz la ncheierea bilanului contabil anual. contabilitate Metod folosit de o firm pentru a-i calcula venitu brut i a determina venitul impozabil. metod contabil rata nominal a rentabiliti pe baza raportului dintre venitul net mediu i valoarea medie net a investiiei Metod de evaluare a profitabilitii unei investiii. ncasrile snt totalizate i se deduc costurile pentru determinarea profitului. Profitul este mprit la numrul de ani investii n afacere, apoi la costurile investiiei, pentru a estima rat anual a profitului. Profitul net prevzut din capitalul investit ntr-o afacere poate fi exprimat ca un procentaj : rata nominal a rentabilitii. indice financiar bilan contabil Profitul i veniturile se reflect n bilanul contabil. n contul trasului proces verbal al lucrrilor 1. declaraie de venituri 2. compensaie financiar pentru bani pierdui din cauza unor tranzacii ilegal a pretinde o declaraie de venituri a aciona n judecat pentru o compensaie material

account payable n. no pl. account payee n. no pl. ; abbr. a/c payee Words written across a cheque so that it can only be paid into the bank account of the person named on the cheque. account receivable n. no pl. account receivable turnover n. no pl.

1. debit 2. factur primit dar nepltit 3. angajament cec de virament Cuvinte scrise n diagonal pe un cec, astfel nct s poat fi pltit doar creditndu-se contul trasului. crean ; datorie viteza de rotaie a unui cont de creane : msoar de cte ori conturile de creane snt vndute n decurs de un an ; exprim raportul dintre valoarea vnzrilor pe credit i conturile de creane cont remis O sum nepltit nregistrat ntr-un extras de cont detaliile fiind cuprinse ntr-un extras de cont precedent conform contului remis a marca debitele cu conturi remise 1. documente contabile 2. departamentul de contabilitate contabilitatea/ conturile unei firme serviciu de contabilitate cont achitat 1. obligaii financiare pe termen scurt 2. conturi de datorii (angajamente) : conturi care reflect banii datorai unui furnizor inscrise in bilant Obligaii financiare (list de datorii) ctre creditori angajate mai ales pentru cumprarea de mijloace fixe sau de servicii, de ctre o persoan fizic sau juridic. conturi cliente ; conturi de creane : conturi care reflect banii datorai de clieni (debitori) List de sume datorate unei firme de debitorii ei, reprezentnd tranzacii n curs de derulare, provenind din vnzarea produselor i serviciilor une firme ctre clienii ei. cuvinte pe o factur, pentru a arta c suma va fi debitat n contul clientului i plata va fi scadent la terminarea perioadei convenite

account rendered n. An unpaid amount recorded in the statement of account, details of which were in a previous statement. as per account rendered to mark unpaid sums account rendered accounts pl.n. the accounts of a firm/ business accounts department pl.n. account settled n. accounts payable pl.n. pl.n. used with a pl.vb. Amounts owing (list of debts) to creditors incurred mainly for the purchase of services, inventory by a person or business. accounts receivable pl.n. pl.n. used with a pl.vb. List of money owed, representing unsettled transactions, arising from the sale of a companys products or services to its customers. account terms n. pl.n. used with a pl.vb.

accredit tr.vb. to be accredited with to be accredited by someone/ sth accredited adj. abbr. accred. accredited investors pl.n. Persons or companies which invest in a private limited partnership in need of a large amount of capital. accredited representative n. accretion n. syn. accrual ; 3pl. accruals 1. Asset growth through internal expansion, acquisition. 2. Adjustment of the difference between the price of a bond bought at a discount and the par value of the bond.

a acredita ; a mputernici a fi creditat cu a fi acreditat/ certificat ca ca avnd calitatea presupus 1. acreditat ; recunoscut/ acceptat oficial 2. general acceptat 3. certificat investitori strategici Persoane sau firme care investesc ntr-o societate cu rspundere limitat care necesit o capitalizare major. reprezentant oficial 1. cretere (majorare) gradat i/sau automat 2. acumulare ; capitalizare 3. debite restante/ exigibile 1. Majorare a activelor prin dezvoltare intern, achiziii. 2. Regularizare a diferenei ntre valoarea unei obligaiuni achiziionat cu reducere i valoarea nominal a obligaiunii. acumulare acumulare accentuata : utilizarea unui numitor mai mic decit 60 in formula ratei de acumulare folosita i determinarea pensiei (de ex.) cretere a datoriei o cretere galopant a datoriei publice acumulare a dobnzilor majorare a taxelor/ impozitelor Rata de acumulare 1. obligaie financiar neonorat nc 2. posturi tranzitorii : recunoaterea unei tranzacii financiare a crei plat nu a fost nc efectiv efectuat contabilitatea angajamentelor : cheltuieli angajate sau venituri datorate conturi de regularizare

accrual n. accelerated acrual

accrual of debt n. an accelerated accrual of the public debt accrual of interests n. accrual of taxes n. accrual rate n. accruals pl.n.

accruals accounting n. accruals and deferrals pl.n.

accrue intr.vb. to accrue from to accrue to smb Interest accrues from the first of the month.1 All charges accruing are payable by next year.2 accrued adj. accrued benefits pl.n. She left the firm with substantial accrued benefits. accrued charges pl.n. syn. accruals There are no outstanding accrued charges. accrued costs pl.n. The money paid or owed for goods or services used during a particular period. accrued dividends pl.n. accrued expenses pl.n. The firm has reduced its accrued expenses. accrued income n. no pl. and used with a sg.vb. only Income that has been earned but not paid. accrued interest n. no pl. and used with a sg.vb. only 1. Interest that has accumulated between the most recent payment and the sale of a fixed-income security. At the time of sale, the buyer pays the seller the bonds price plus accrued interest. 2. Accrued interest is also used in a real estate partnership when the seller of a building takes a lump sum in a cash at the time of sale and gives a second mortgage for the remainder. If the rental income from the building does not cover the mortgage payments, the seller agrees to let the interest accrue until the building is sold to someone else.

1. a (se) majora 2. a (se) acumula a proveni din a reveni cuiva (o motenire) Dobnzile se majoreaz din prima zi a lunii urmtoare. Toate impozitele care se acumuleaz se pot plti pn anul viitor. 1. acumulat 2. exigibil drepturi bneti pentru pensie A plecat de la firm cu substaniale drepturi bneti pentru pensie. sume (impozite, taxe) exigibile Nu mai exist debite nepltite (exigibile). costuri acumulate Sume de bani pltite sau datorate pentru bunuri sau servicii utilizate ntr-o anumit perioad. dividende exigibile cheltuieli de regie (energie, salarii, etc) Firma i-a redus cheltuielile de regie. venituri globale (ncasate sau nu) Venituri acumulate dar nencasate. dobnd acumulat 1. Dobnd care s-a acumulat n intervalul dintre ultima plat efectuat i vnzarea unei obligaiuni cu dobnd fix. La data vnzrii, cumprtorul i pltete vnztorului preul aciunii plus dobnda acumulat 2. Dobnda acumulat este folosit i n contractele imobiliare, cnd vnztorul unei cldiri ncaseaz o sum fix n numerar n momentul vnzrii i contracteaz o ipotec de rangul doi pentru rest. Dac venitul provenit din nchirierea cldirii nu acoper plata ratelor ipotecare, vnztorul accept c dobnda s se acumuleze pn cldirea este vndut altcuiva. debite exigibile Sume datorate dar nepltite.

accrued liabilities pl.n. Amounts owed but not yet paid.

accrued market discount n.

accrued taxes pl.n. Amount of taxes owed, but not yet paid. acct. abbr. = account accumulate tr.& intr.vb. to accumulate debts/ losses/ wealth My savings are accumulating interest. Please calculate losses accumulated over the last year. accumulated depreciation n. no pl. and used with a sg.vb. only ; syn. accrued depreciation The accumulated depreciation is the sum of the yearly instalments of depreciation of an asset over its life. accumulated dividends pl.n. pl.n. used with a pl.vb. Part of a companys profit owed but not yet paid to the shareholders. accumulated profit n. The accumulated profit has been carried over to next year. accumulating shares pl.n. accumulative adj. accumulation n. 1. Profits that are not paid out as dividends. 2. Purchase of a large number of shares so as to avoid driving the price up. 3. Reinvestment of dividends. accumulation unit n. An amount invested in an investment trust that does not pay regular dividends, but adds the amount earned to the original value of the investment. accurate description n. This advertisement catalogue gives an accurate description of the goods.

cretere a valorii de pia a unei obligaiuni din cauza apropierii de scaden (cnd este rscumprabil la valoarea nominal) i nu datorit diminurii ratei dobnzilor impozite exigibile Impozite datorate dar nepltite (exigibile).

a se acumula a acumula datorii/ pierderi/ bogie Economiile mi aduc dobnzi. Te rog calculeaz pierderile acumulate n ultimul an depreciere acumulat : valoarea total a cheltuielilo de amortizare a unui activ fix de-a lungul duratei sale de serviciu Depreciere acumulat este suma ratelor de amortizare anual a unui activ fix de-a lungul duratei sale de serviciu. dividende cumulate (neonorare sau nerepartizate) Parte din profitul unei companii datorat dar nc nerepartizat acionarilor. profit net (dup plata taxelor i a dividendelor) Profitul net a fost reportat pe anul urmtor. aciuni cumulative acumulativ ; rezultat din acumulare acumulare (din ansamblul de resurse disponibile) 1. Profituri care nu snt repartizate ca dividende. 2. Achiziionarea unui pachet mare de aciuni fr majorarea preului per aciune. 3. Reinvestire a dividendelor. unitate de acumulare O sum investit ntr-un fond de investiii (mutual) care nu pltete periodic dividende, ci adaug suma ctigat la valoarea iniial a investiiei. descriere exact Acest catalog de prezentare ofer o descriere exact a mrfurilor.

accurate sales forecast n. accurate copy n. accurately adv. The profit was accurately predicted. achievable adj. achieve tr.vb. to achieve a rapid growth achievement n. acid test ratio n. also quick ratio A measure of a companys liquidity by comparing its liquid assets to its current liabilities. acknowledge vb.

o estimare/ previziune exact a vnzrilor o copie perfect n mod exact/ precis Profitul a fost corect estimat. 1. realizabil 2. accesibil a realiza ; a reui a realiza o cretere economic rapid realizare ; succes ; reuit testul acid (testul rapid, rata lichiditii imediate) : msoar gradul de lichiditate care exclude stocurile : active curente minus stocuri, mprit la pasivele curente O unitate de msur a lichiditii unei companii prin raportul dintre lichiditi i pasivele exigibile. 1. a recunoate (ceva sau prezena cuiva) ; a admite2 a recunoate autoritatea legii 3. a confirma primirea(unui colet, unei scrisori, a unui transport de marf) a recunoaste un drept/ o datorie/ o autoritate/ necesitatea reformei/ ceva n mod oficial a recunoate proprietatea asupra dreptului de autor a confirma primirea unei scrisori/ unui colet/ unei comenzi Confirmm primirea scrisorii dvs. datat 30 Noiembrie.

to acknowledge a claim/ a debt/ an authority/ the need for reform/ sth officially to acknowledge ownership of copyright to acknowledge the receipt of a letter/ of a parcel/ of an order We acknowledge receipt of your letter of November 30th.

acknowledgement n.

letter of acknowledgement We had no acknowledgement of our letter.2 acknowledgement of copyright n. acknowledgement of debt n. acknowledgement of receipt n.

1. admitere/ recunoatere a autoritii cuiva 2. recompens 3. confirmare de primire (scris) ; certificare 4. recipis ; chitan scrisoare de confirmare Nu avem nici-o confirmare de primire a scrisorii noastre. recunoaterea drepturilor de autor recunoatere a unei datorii confirmare de primire

acquaint smb/ oneself with vb. Acquaint me with the facts of the case. a/c payee abbr. = account payee acquaintance n. business acquaintance acquest n. acquiesce n. acquire tr.vb. to acquire a property by purchase/ by inheritance to acquire a reputation/ a skill Acquired for clients !1 Doing business is an acquired taste.2 We seem to be acquiring a reputation for efficiency.2 Trainees will be expected to acquire word processing skills.2 acquired surplus n. acquirement n. acquisition n. One company taking over controlling interest in another company. acquisition of properties n. acquisition of a business n. acquisition of wealth n. The acquisition of wealth usually takes time. acquisition premium n.

a lua cunotin de ceva ; a te familiariza cu ceva Pune-m la curent cu detaliile problemei.

cunotin cunotin dintre oamenii de afaceri 1. bunuri dobndite inter vivos 2. achiziionare ; cumprare consimmnt (prin tcere) ; ncuviinare 1. a achiziiona ; a cumpra 2. a dobndi (prin motenire) ; a cpta 3. a dobndi prin eforturi proprii ; a obine a dobndi o proprietate prin cumprare/ prin motenire a dobndi o reputaie/ o calificare Vndut ! Gustul pentru afaceri se dobndete treptat. Se pare c am dobndit reputaia de a fi eficieni. Cursanilor li se cere s dobndeasc/ s-i nsueasc deprinderea de a folosi un procesor de texte. o sum de bani care a fost ctigat de o companie prin alte mijloace dect comerul obinuit achiziionare ; dobndire achiziie cu titlu oneros sau gratuit O companie care preia o participaie majoritar ntr o alt companie. achiziie de proprieti cumprarea sau preluarea unei firme dobndirea bogiei Dobndirea bogiei este de obicei o chestiune de durat. prima de achiziie : plata suplimentar pentru achiziia unei companii peste valoarea de pia a acesteia 1. lacom ; posesiv 2. receptiv

acquisitive adj.

acquisitive society n. acquit tr.vb. 1,2 syn. discharge acquittal n. acquittance n. syn. acquittal order of acquittal/ aquittance acre n. across-the-board adj. & adv. an across-the-board agreement/ decision an across-the-board pay increase in a company The boom in sales applies across-the-board. Prices increased by 10% across-the-board. This enterprise needs sweeping changes across-the-board. act n. in the act of stealing to draw an act act vb. to act as an agent/ for somebody/ on smb's behalf/ on smb's instructions/ with full powers Think before you act.1 How soon can you act ?1 The board of directors acted quickly to improve the companys public image.1 An agent acts for his principal.2 A solicitor acts for his clients.2 I acted as an interpreter.2 acting adj. acting manager/ chairman action n.

societate de consum (achizitiv, materialist) 1. a elibera/ descrca pe cineva de obligaii 2. a plti o datorie 3. a achita (jur.) 1. scutire de o obligaie 2. achitare ntr-un proces 3. stingerera unor obligaii (pecuniare) 1. achitare (jur.) 2. descrcare de obligaii pecuniare 3. chitan ordonan de lichidare acru (0,404686 ha) general ; care include sau afecteaz toi membrii unui grup (de oameni, servicii, produse) un acord general/ o decizie unanim majorare general cu un procent fix a salariilor ntr o companie Creterea vnzrilor este general. Toate preurile au crescut cu 10%. Aceast firm are nevoie de schimbri n toate compartimentele. 1. aciune ; fapt 2. lege ; decret 3. act ; document furnd a redacta un document 1. a aciona ; a proceda 2. a reprezenta pe cineva/ ca ceva a reprezenta pe cineva/ a suplini pe cineva/ a aciona n numele cuiva/ a urma instruciunile cuiva/ a aciona cu deplin putere Gndete nainte de a aciona. Ct de repede poi aciona ? Consiliul director a acionat rapid pentru a mbunti imaginea public a firmei. Un agent/ reprezentant acioneaz n numele mandatarului su. Un avocat i reprezint clientul. Am servit ca interpret/ traductor. interimar ; ad interim director/ preedinte interimar 1. aciune ; activitate ; fapt 2. aciune n justiie ; proces 3. funcionare 4. micare ; evoluie

 criminal action day of action direct action joint actions libel action market action to put in action to take action/ industrial action/ legal action She decided to take legal action against the company.2 action at law n. action for damages n. active balance n. active capital n. no pl. and used with a sg.vb. only Please calculate the amount of active capital. active circulation n. no pl. and used with a sg.vb. only ; syn. active money Money that is being used by the public as opposed to money kept in bank accounts. Efforts are being made to reduce the amount of active circulation. active market n. 1. Heavy volume of trading in a particular stock, bond, or commodity. 2. A heavy volume of trading on the exchange. The company's stocks are being traded in an active market. Property owners gain when prices raise owing to an active market. Active markets are preferred because their trades of large blocks of stock, tend to have less impact on the movement of prices.2 active partner n. syn. active associate An active partner is a person who invests money in a business, has a right to a share of the profits, and controls some of the business activities. active shares n. syn. active stocks activity n.

proces penal ziua revendicrilor grev aciuni comune proces de calomnie evoluia pieii a pune n micare ; a cataliza un proces a aciona/ a face grev/ a intenta un proces Ea s-a decis s acioneze firma n judecat. aciune n justiie aciune n daune balan activ lichiditi V rog s calculai valoarea lichiditilor. circulaie/ mas monetar activ Bani cheltuii de public ca opui celor pstrai n depozite bancare. Se fac eforturi pentru a se reduce cantitatea masei monetare. pia activ 1. Volum mare al tranzaciilor cu o anumit aciune obligaiune sau marf. 2. Un volum mare al tranzaciilor bursiere. Aciunile firmei snt tranzacionate pe o pia activ Proprietarii ctig cnd preurile cresc datorit une piee active. Pieele active snt preferate datorit tranzacionrii de pachete mari de aciuni, care au un impact mai mic asupra fluctuaiei preurilor. comanditat Comanditat este persoana care investete bani ntr-o afacere, are dreptul la o parte din profituri, i are un control parial asupra desfurrii afacerilor. aciuni performante/ active/ des tranzacionate activitate ; aciune

 activity chart low/ high level of activity activity ratio n. act of bankruptcy n. act of God n.

grafic de activitate/ performan nivel de activitate sczut /mare indicele produciei aciune a debitorului ce justific falimentarea sa cazuri de for major (cutremure, inundaii) care constituie cauze acceptate de ctre societile de asigurare pentru a justifica plata despgubirilor Aceast poli de asigurare nu acoper cazurile de fora major. act de intervenie n favoarea trgtorului unei cambii 1. real ; adevrat 2. efectiv 3. brut cheltuieli efective : costuri reale efectuate ntr-o anumit perioad de timp (lun, trimestru, an) pentru producerea bunurilor i serviciilor Suma efectiv pltit pentru cumprarea unui activ nu valoarea lui de pia, asigurabil sau cea de vnzare cu amnuntul. Costul real a fost mai mare. data real daune reale Daune care pot fi dovedite, i pentru care partea vtmat trebuie despgubit. luarea n posesia de fapt a unui teren cifr real/ efectiv Acionarii nu cunosc cifra real a cheltuielilor. luare la cunotin n mod direct pierderi reale/ efective a calcula/ suporta o pierdere efectiv plat efectiv pre real/ efectiv

This insurance policy does not cover acts of God. act of honour n. actual adj. actual cost n. also outlay cost Amount paid for an asset ; not its market value, insurable value, or retail value. The actual cost was higher. actual date n. actual damages pl.n. Losses that can readily be proven, and for which the injured party should be compensated. actual entry n. actual figures pl.n. The shareholders are not aware of the actual figures for expenses. actual knowledge n. actual loss n. to calculate/ sustain an actual loss actual payment n. actual price n.

actuals pl.n. 2 syn. physicals Goods that can be purchased and used, as opposed to goods traded on a futures contract that are represented by documents. These are the actuals for last year's turnover.1 actual value n. actual volume n. actuary n. Actuaries spend their time working out insurance risks.1 actuate tr.vb. He was actuated solely by greed. acumen n. to have business acumen acute adj. There's an acute shortage of money. ad prep. ad extremum/ ad finem/ ad infinitum/ ad libitum/ ad literam/ ad referendum ad abbr. pl. ads ad column/ pages classified/ small/ want ads coupon ad job ads to answer an ad in the paper to find a job through an ad to put an ad in the paper Are there any interesting job ads in the paper ? The ad budget has been cut. add tr.vb. to add in to add up to to add up a column of figures syn. to add together a column of figures

1. cifre reale 2. mrfuri reale Bunuri care pot fi cumprate i folosite, ca opuse celor tranzacionate la termen care snt reprezentate prin documente. Acestea snt cifrele de afaceri reale pentru anul trecut. valoare real/ efectiv volum efectiv 1. expert n asigurri 2. grefier (jur.) 3. statistician Experii n asigurri i petrec timpul calculnd riscurile de asigurare. a motiva ; a stimula Era motivat exclusiv de lcomie. perspicacitate ; talent pentru ceva a avea nclinaie pentru afaceri sever ; grav ; foarte mare Exist o acut lips de bani. la n extrem/ pn la sfrit/ la infinit/ n voie/ literal/ spre considerare reclam ; publicitate ; anun publicitar rubric (coloan)/ pagini de publicitate mica publicitate cupon de reclam oferte de munc a rspunde unui anun din ziar a gsi o slujb cu ajutorul unui anun n ziar a da un anun publicitar n ziar Snt oferte de munc interesante n ziar ? Bugetul de reclam a fost redus. 1. a aduga ; a suplimenta 2. a totaliza 3. a accentua a spori 4. a crete ; a mri 5. a adiiona a include ; a pune la socoteal a se ridica la a aduna/ adiiona o coloan de cifre

Interest is added monthly.1 Two new products have been added.1 We are adding to the staff.1 It all adds up to more than we expected.2 Competition adds to the pressure.3 Most expenses add to the cost.4 The figures do not add up.5 added value n. addendum n. pl.addenda addition n. a new addition in addition to the latest addition In addition to what has been said I would like to propose a new staff manager.1 In addition to this letter I have received ten more.1 All additions to the staff have been stopped because of the financial difficulties.2 Several additions to the range of products would be welcome.2 2+2=4 is a simple addition.3 additional assessment n. additional charges pl.n. additional income n. additional postage n. additional security n. address n. accommodation/ forwarding/ postal address business address complete/ full address endorsement of an address return address label address to deliver/ make an address Please write your postal address in full.1 The Chairman made his annual address to the staff.2 address tr.& intr.vb.

Dobnda este adugat lunar. Au fost adugate dou noi produse. Facem angajri. Totalul se ridic la mai mult dect ne ateptam. Concurena este un factor de stres suplimentar. Majoritatea cheltuielilor mresc costul. Exist o eroare de calcul. valoare adugat 1. completare (la o carte) 2. anex 3. act adiional 1. adunare 2. adaos ; plus ; suplimentare un supliment n plus ; n afar de ; pe lng ultima achiziie/ noutate n afar de cele spuse doresc s propun un nou director de personal. n afar de aceast scrisoare am mai primit zece. Orice suplimentare a personalului a fost stopat datorit dificultilor economice. Cteva suplimentri ale gamei de produse ar fi binevenite. Doi i cu doi fac patru este o adunare simpl. prelevare suplimentare de impozite speze suplimentare venituri suplimentare supratax de francare garanie suplimentar 1. adres 2. discurs ; mesaj ; apel ; adresare csu potal adresa firmei adresa complet confirmare de domiciliu adresa expeditorului clauz de etichetare a ine un discurs Te rog scriei adresa complet. Preedintele a inut personalului discursul anual. 1. a adresa (o scrisoare, un mesaj) 2. a se adresa

 incorrectly addressed to address a complaint/ a meeting/ a remark to address an envelope/ a letter Have you addressed the letter correctly ?1 He addressed the meeting.4 address book n. addressee n. This letter should be opened by the addressee. addressee unknown n. address for service n. adduce vb. to adduce evidence/ proofs I could adduce several reasons. adequacy n. adequate packing n. adequate sample n. adequate security n. adjective law n. adjoining adj. adjoining owners pl.n. adjourn tr.vb. 4 intr.vb. to adjourn a meeting/ talk/ trial to adjourn for sth to adjourn to another place The trial was adjourned.1 The committee adjourned for lunch.1 The meeting was adjourned until the following day.2 Let's adjourn to my place.3

cuiva ; a face o remarc 3. a direciona 4. a ine un discurs 5. a face o plngere 6. a aborda o problem 7. a se apuca de lucru cu adresa greit a (se) adresa o plngere/ unei adunri/ o remarc cuiva a scrie adresa pe un plic/ o scrisoare Ai scris adresa corect ? S-a adresat adunrii. agend destinatar ; adresant Scrisoarea trebuie deschis de ctre destinatar. destinatarul necunoscut domiciliu ales 1. a aduce (dovezi) 2. a cita 3. a prezenta cu titlu de exemplu/ argument/ dovad a aduce dovezi A putea invoca cteva motive. 1. conformitate ; concordan 2. cantitate suficient 3. proporie just ambalaj corespunztor mostr reprezantativ garanie suficient norme de procedur limitrof proprietari limitrofi obligai la servitui reciproce 1. a suspenda sau opri temporar (o edin, un caz judiciar) ; a face o pauz 2. a amna 3. a pleca n alt loc pentru a continua (o discuie) a amna o ntlnire/ o discutie/ un proces a face o pauz pentru ceva a pleca n alt parte Procesul a fost amnat. Comitetul a luat o pauz de prnz. edina a fost amnat pentru a doua zi. S mergem la mine acas.

adjournment n. adjudicate tr.vb. also adjudge to adjudicate in a dispute Legal damages were adjudged to him. He was adjudicated bankrupt. adjudication n. also adjudg(e)ment adjudication to the highest/ lowest bidder abbreviation of adjudication adjudication of bankruptcy n. syn. adjudiction order adjudication stamp n. adjust tr.vb. to adjust offer/ output to demand to adjust prices for inflation The sales figures have been adjusted slightly.1 The error has been adjusted.1 adjustable adj. adustable currency n.

amnare ; suspendare ; ntrerupere 1. a judeca un proces 2. a adjudeca ; a atribui 3. a arbitra 4. a da un verdict la un proces 5. a decerna un premiu a se pronuna ntr-un litigiu I s-au acordat daune legale. El a fost declarat falit. 1. judecat ; condamnare ; sentin ; hotrre judectoreasc 2. licitaie public 3. alocaie ; atribuire ; adjudecare 4. decernare (a unui premiu) adjudecare la pre de supralicitare (bonificaie) conspect al unui decret de adjudecare imobiliar decizie declarativ de faliment tax de timbru fixat de autoritile competente 1. a ajusta ; a modifica ; a corecta o mrime economic 2. a plti o asigurare 3. a aplana o disput a ajusta oferta/ producia ; a adapta oferta/ producia cererii a corela preurile cu rata inflatiei Cifrele privind vnzarea au fost modificate. Eroarea a fost corectat. ajustabil ; corectabil ; reglabil ; adaptabil moned elastic

adjustable rate mortgage n. abbr. ARM

rat ipotecar actualizat : acord ipotecar ntre cumprtor i creditor n care se specific faptul c dobnda ipotecar trebuie s fie corelat cu modificarea unei anumite rate a dobnzii valoarea actualizat (ajustat) : valoarea net actualizat plus valoarea actualizat a costului de finanare a deciziilor de acceptare a unui proiect de investiii

adjusted present value n. abbr. APV

adjuster n. adjustment n.

evaluator al pierderilor asigurate 1. acord ntre asigurat i asigurtor asupra sumei solicitate ca despgubire 2. sum net datorat prin asigurare 3. ajustare ; corectarea unei mrimi economice 4. aplanare a unui conflict 5. acoperirea unor pierderi financiare repartizarea avariilor ; regulament de avarie recalculare sau reducere a impozitului reaezare salarial prin negociere a ajunge la un acord a plti suma asigurat S-a convenit asupra sumei solicitate. Compania de asigurri a pltit asigurarea. compensaie pentru deficitul comercial internaiona titluri compensatorii Obligaiune emis n schimbul unor obligaiuni scadente, cu prilejul recapitalizrii unei corporaii care se confrunt cu falimentul. Aceste obligaiuni pltesc dobnd doar n msura n care corporaia realizeaz profit. scrisoare de rspuns la o reclamaie aplanare a unui conflict acord ntre asigurat i asigurtor asupra sumei solicitate ca despgubire acoperirea pierderilor suferite acordarea ofertei cu cererea director al departamentului publicitate 1. utilizarea sistematic i excesiv a mass mediei pentru o reclam agresiv i nociv 2. publicul folos ca int comercial 1. a administra 2. a aplica 3. a gira a administra o afacere/ un patrimoniu preuri controlate Preul unor mrfuri stabilit de stat.

average adjustment tax adjustment wage adjustment to reach an adjustment to pay an adjustment Adjustment has been reached on our claim.1 The insurance company has paid the adjustment.2 adjustment assistance n. adjustment bond n. Bond issued in exchange for outstanding bonds when recapitalizing a corporation that faces bankruptcy. These bonds promise to pay interest only to the extent earned by the corporation. adjustment letter n. adjustment of a dispute n. adjustment of claims n. adjustment of incurred loss n. also adjustment of loss incurred adjustment of supply to demand n. ad man abbr. = advertising manager admass n. also ad-mass administer vb. to administer an affair/ an estate administered price n. Price of a good which is specified by government.

Wages and rent controls are examples of administered prices. administration n. administration costs/ fees letters of administration We must reduce the time and money spent on administration. administrative costs pl.n. syn. administrative expenses/ fees/ overheads Every company should calculate the administrative costs. administrative duties pl.n. administrative details pl.n. administrative staff n. administrator n. an administrator appointed by the courts to appoint an administrator to call in an administrator admission n. admission by ticket only admission reserved Admission is free.1 His admission of passing important information to the competitors led to his dismissal.2 admission charge n. admission to quotation n. admit vb. The shareholders were admitted to the meeting.1 He has been admitted a member of the Stock Exchange.2 We admit your claim.3 admittance n. adopt vb.

Salariile i chiriile snt exemple de preuri controlate 1. administraie 2. gestiune 3. regie costuri administrative certificat de mputernicire pentru autorizarea administrrii averii unui defunct Trebuie s reducem banii i timpul cheltuit (irosit) cu cheltuielile administrative. cheltuieli de regie Fiecare firm trebuie s-i calculeze cheltuielile de regie. obligaii administrative amnunte organizatorice/ administrative personal administrativ 1. administrator 2. lichidator 3. tutore ; executor testamentar un lichidator numit/ desemnat de tribunal a numi un tutore/ executor testamentar/ lichidator a solicita prezena unui lichidator 1. permisiune de a intra ; intrare 2. mrturisire intrarea numai pe baz de bilet dreptul de acces rezervat Intrarea este liber. Recunoaterea faptului c a dezvluit informaii importante concurenei a dus la demiterea lui. tax de intrare permisiune de a tranzaciona aciuni la burs 1. a permite accesul 2. a fi admis ca membru 3. a aproba o cerere Acionarilor li s-a permis accesul la edin/ adunare El a fost admis ca membru al Bursei. Cererea i se aprob. 1. intrare ; acces 2. aprobare 1. a adopta/ desemna prin vot 2. a aproba ; a accepta 3. a adopta o politic 4. a prelua o responsabilitate 5

 to adopt a trade mark to adopt unanimously The board adopted the recommendations.1 He has been adopted as candidate for election to the city council.1 The shareholders meeting adopted the resolution.2 A strong course of action must be adopted to cut expenses.3 The city council adopted this university.4 adoption curve n. adoption of contract n. no pl. and used with a sg.vb. only The adoption of the contract by one party even though the right to be relieved from duties is part of the contract. adoption of transaction n. ad referendum contract n. adulterate vb. adulteration n. The adulteration of foodstuffs is illegal. adulterine guilds pl.n. ad valorem adj. abbr. ad val ; a/v ad valorem duty n. Ad valorem duty assessment is based on value of the imported item rather than its weight or quantity. advance n.

a nfiia a folosi o marc de fabric a adopta n unanimitate Comitetul director a acceptat recomandrile. El a fost desemnat candidat pentru alegerile pentru consiliul orenesc. Adunarea acionarilor a adoptat rezoluia. O politic hotrt de reducere a cheltuielilor trebui adoptat. Consiliul orenesc a preluat responsabilitatea asupra universitii. gradul de acceptare al unui nou produs de ctre cumprtori acceptarea obligaiilor contractuale Acceptarea obligaiilor contractuale de ctre una din pri dei dreptul de a fi exonerat de obligaii este parte intrinsec a contractului. acceptarea unei tranzacii comerciale contract pe baz de consideraie ulterioar a falsifica (o butur, lapte etc) ; a contraface falsificare (de bani, alimente, documente) ; contrafacere Falsificarea alimentelor este ilegal. societi comerciale acionnd fr act de constituire 1. impozit calculat proporional cu valoarea mrfurilor 2. conform preului declarat tax vamal ad valorem : tax vamal perceput ca procent din valoarea stabilit n vam Taxa vamal proporional este calculat n funcie de valoarea articolului importat mai degrab dect pe baza greutii sau cantitii. 1. avans ; acont : plata unei sume de bani nainte de producerea unui eveniment economic : livrarea mrfurilor, acordarea creditului. 2. credit care anticipeaz o ncasare pe termen scurt 3. majorare a preurilor 4. licitare de pre 5. dezvoltare ; avansare

 bank advance cash advance in advance price fixed in advance secured advances to pay/ receive an advance I have asked for an advance against/ on my next payment.1 The author was given an advance on royalties.1 We require you to pay an advance of 50% of the price before supplying your order.1 advance vb. to advance money Shares advanced today.1 Prices advanced lately.1 Can you advance me 1000$.3 The bank advanced him money against security.3 The date of the meeting has been advanced from the end of the month to the beginning.4 advance against security n. also collateral loan advance bill n. A bill of exchange that has been written before the goods have been sent off. to accept/ draw/ sign an advance bill advance booking n. advance financing n. advance freight n. advance in prices n. advancement n. The job offers opportunities for advancement.1 advance on current account n. advance on freight n. advance on receivables n.

avans bancar avans n numerar n avans ; n prealabil pre prestabilit avansuri garantate a plti/ primi un avans Am cerut/ solicitat un avans din salariul urmtor. Autorului i s-a oferit un avans asupra drepturilor de autor. Pretindem s pltii un avans de 50% din pre nainte de onorarea comenzii. 1. a crete n valoare ; a se mri 2. a plti n avans 3. a da un credit ; a mprumuta 4. a devansa (n timp) a mprumuta bani Aciunile au crescut astzi. Toate preurile au crescut n ultimul timp. mi poi mprumuta 1000 de dolari ? Banca i-a mprumutat bani contra garanii. Data ntlnirii a fost devansat de la sfritul lunii la nceputul ei. credit lombard trat anticipat O cambie care a fost completat nainte de expedierea mrfurilor. a accepta/ redacta/ semna o trat anticipat rezervare n avans prefinanare : alocare de resurse cu titlu provizoriu navlu pltit anticipat majorare a preurilor 1. avansare ; promovare 2. preaviz Slujba ofer posibiliti de promovare. avans n cont curent avans asupra navlului credit de mobilizare a creanelor (n contrapartid)

advance on securities n. advance notice n. also advice ; notification

avans asupra titlurilor de rent 1. preaviz 2. avizare : a. document prin care bncile anun clienii lor de un eveniment comercial/ bancar ; b. orice comunicare fcut de un partener altuia, legat de derularea contractului : sosirea navei n port, ncrcarea mrfurilor n mijlocul de transport, etc Trebuie s dai un preaviz de o sptmn pentru a face retrageri din cont. provizion : form special de rezerve, constituit pentru acoperirea unor cheltuieli neprevzute, incerte sau exigibile n anul urmtor ; categoriile de provizioane snt : a. pentru riscuri i cheltuieli ; b. pentru deprecierea imobilizrilor ; c. pentru deprecierea stocurilor i produciei n curs de execuie ; d. pentru deprecierea creanelor i titlurilor de plasament ; e. reglementate 1. plat n avans : a. plata unei sume de bani nainte de producerea unui eveniment economic ; b. o sum de bani pltit nainte de livrarea mrfii ; c. plata navlului nainte de efectuarea transportului 2. credit care anticipeaz o ncasare pe termen scurt rat de lichiditate : proporia totalulului sumelor mprumutate de o banc exprimat ca procentaj din totalul depunerilor i investiiilor 1. risc financia/ de asigurare 2. lot redus de marf ce poate fi mbarcat de ctre echipajul unui vas poli de risc 1. advers 2. pasiv (balana de pli) 3. deficitar (buget) 4. negativ (efecte) 5. opus (parte) deficit ; balan de pli pasiv Bancherii notri ne-au avertizat n privina deficitului/ pasivului. balana comercial pasiv buget deficitar efecte negative

You must give a weeks advance notice of withdrawals from the account. advance on the costs n.

advance payment n. 1 syn. advance pay

advance ratio n. no pl. adventure n. bill of adventure adverse adj.

adverse balance of payments n. Our bankers have advised us of our adverse/ unfavourable balance of payments. adverse balance of trade n. also adverse trade balance adverse budget n. adverse effects pl.n.

adverse party n. adverse trading conditions pl.n. advert abbr. a full-page advert advertise tr.vb. 2 intr.vb. to advertise a new product/ goods to advertise a vacancy to advertise for someone/ sth to advertise in the press/ on TV He advertised for his old car in the central papers. Well have to advertise for a new accountant. advertiser n. advertising n. advertising angle/ approach/ idea advertising agency/ agent/ campaign/ manager/ operator/ planning/ programme/ slogan/ salesman advertising account/ appropriation/ budget advertising contest/ gift advertising costs/ expenditure/ outlays/ rates advertising media/ space comparative advertising competitive advertising cooperative advertising direct mail advertising informative advertising local advertising mass advertising national advertising persuasive/ combative advertising ; opp. defensive advertising point-of-sale advertising product advertising

parte advers condiii improprii/ adverse comerului reclam ; anun (n ziar) reclam pe o pagin ntreag 1. a anuna ceva ; a publica ; a da publicitii 2. a face reclam sau publicitate a face reclam unui produs nou/ unor mrfuri a da un anun pentru un loc de munc vacant a solicita ceva printr-un anun publicitar a face reclam n pres/ la televizor El a publicat un anun pentru maina lui veche n ziarele centrale. Va trebui s dm un anun pentru angajarea unui a contabil. persoan sau publicaie care public anunuri de reclam sau publicitate 1. publicitate ; reclam ; anunuri 2. reclama ca afacere abordare publicitar ; idee publicitar agenie/ agent/ campanie/ manager/ director/ concesionar/ planificare/ program/ slogan de reclam/ agent de publicitate sum/ buget/ alocaie de reclam concurs/ cadou publicitar cheltuieli/ tarife de reclam mijloace/ spaiu publicitar(e) reclam prin comparaie cu produsele concurente reclam agresiv mprirea costurilor reclamei de ctre productor cu angrosistul sau detailistul care le comercializeaz reclam prin pot reclam care umrete contientizarea cumprtorului potenial asupra existenei produsului reclam local publicitate prin mijloace de comunicare n mas (radio,TV etc) publicitate la nivel naional reclam agresiv prin comparaie cu produsele concurente reclam la locul vnzrii prin postere, panouri etc reclam fcut de productori diferii unui grup similar de produse pentru a ctiga un segment de

 publication advertising subliminal advertising to draw up an advertising budget to take advertising space in a newspaper Cigarette advertising is now being banned on television. Advertising is aimed at potential buyers. I am not easily persuaded by advertising. Advertising uses the mass media including : the press, radio and television ; and the lesser media including : direct mailing of letters and circulars, street signs and hoardings, posters. Advertising costs have spiralled. Advertising is persuasive and informational and is designed to influence the behavior of the buyer. advertisement n. abbr. ad ; advert classified advertisement keyed advertisement

pia reclam n presa de specialitate reclam subliminal (prin mesaje adresate incontientului) a ntocmi un buget de reclam a rezerva spaiu publicitar ntr-un ziar Reclama la igri este acum interzis la televiziune. Reclam se adreseaz cumprtorilor poteniali. Nu m las uor convins/ influenat de reclam. Reclama utilizeaz mijloacele (majore) de comunicare n mas incluznd : presa, radioul i televiziunea ; mijloacele minore : care includ trimiterea de scrisori i circulare, pancarte i panouri, postere. Costurile de reclam au crescut. Reclama are att un rol persuasiv ct i unul informaional, i are scopul de a influena comportamentul cumprtorului. reclam ; demonstraie publicitar ; publicitate mica publicitate tip de reclam care folosete un cod tiprit pe cuponul de rspuns pentru a identifica revista sau ziarul n care a aprut, cu scopul de a determina care snt cele mai bune surse pentru reclam rubric de reclame sau anunuri publicitare panou publicitar resposabil de publicitate scar tarifar pentru publicitate Tarifele de publicitate cresc vertiginos. 1. sfat 2. consultaie (medical, juridic) 3. aviz ; avizare ; ntiinare 4. informaii ; tiri financiare (pl.) conform avizului aviz de ncasare aviz de creditare opinia specialistului consultaie juridic scrisoare referitoare la tranzacii comerciale la sfatul specialistului primirea avizelor

advertisement column n. advertisement hoarding n. syn. billboard (US) ; display advertisement advertisement manager n. advertisement rates pl.n. The advertisement rates are growing fast. advice n. 1,2,3 not used with a or an ; no pl. and used with a sg.vb. only ; 4 pl. advices as per advice collection advice credit advice expert advice legal advice letter of advice on the advice of the specialist receipt of advices

advice note n. also 'advice of delivery ; advice of dispatch' advisability n. advisable adj. advise tr.vb. We were advised of an imminent price alteration.1 I advised him to resign.2 advise against vb. I advised against his resigning. advised adj. a well-advised decision advisor n. financial/ legal advisor advisory adj. The bank provides a financial advisory service for all its clients. He is acting in an advisory capacity. advisory board n. advisory committee n. advisory service n. to offer/ provide an advisory service advocate n. advocate tr.vb. We advocate a policy of gradual reform. affairs pl.n. affairs of state a difficult state of affairs man of affairs affidavid n.

1. aviz de expediie 2. extras de cont oportunitate ; utilitate util ; indicat ; recomandabil 1. a informa ; a aviza ; a ntiina ; a anuna 2. a Comment: t sftui ; recomanda Am fost informai de schimbartea iminent a preurilor. I-am recomandat s-i dea demisia. a se opune M-am opus demisiei lui. 1. informat ; avizat 2. judicios o decizie judicioas consilier ; consultant consilier financiar/ juridic consultativ ; de consultan Banca ofer servicii de consultan financiar pentr toi clienii si. El acioneaz cu titlu consultativ. comisie consultativ comitet consultativ 1. serviciu de consultan 2. consultan de investiie oferit de broker clientului a oferi servicii de consultan 1. avocat (pledant) 2. sprijinitor ; susintor 3. adept a susine ; a recomanda Susinem o politica de reforme treptate. afaceri (majore) afaceri/ treburi de stat o situaie dificil om de afaceri ; finanist depoziie sub jurmnt

 A written and signed statement of facts to be produced as evidence in a court of law. affiliate intr.vb. 2,3 tr.vb. to be affiliated to affiliated company n. Two companies are affiliated when they own less than a majority of the voting stock, or when both are subsidiaries of a third company. affiliated person n. also 'control person' affiliated societies n. affiliation n. affiliation to/ with sth affirmation n. affirmation of contract n. affix a seal tr.vb. affluence n. no pl. and used with a sg.vb. only a society with a great/ high/ relative level of affluence affluent adj. an affluent country/ family/ life-style an affluent family He has a highly-paid job and an affluent life-style. Morgan is the descedent of an affluent family. afford vb. No company can afford to lose its customers. affreightment n.

O declaraie scris i semnat care va fi folosit ca prob ntr-un tribunal. 1. a se afilia ; a intra n relaii cu ; a se asocia cu 2. a primi ca membru 3. a nfiia ; a adopta ; a stabili paternitatea a se afilia la 1. companie subsidiar unei a treia companii 2. o companie care deine aciuni ce nu-i confer vot majoritar ntr-o alt companie 3. sucursal bancar Dou companii snt sucursale cnd nu dein majoritatea aciunilor care dau dreptul la vot, sau cnd amndou snt sucursale ale unei a treia companii. persoan care poate influena direct aciunile conducerii unei corporaii : directori, rude apropiat i asociai importani societi afiliate n federaii prin care se susin reciproc 1. afiliere ; asociere ; alian ; apartenen 2. nfiere ; adopiune ; stabilire a paternitii afiliere la/ cu ceva 1. confirmare ; omologare ; ratificare 2. declaraie confirmare a validitii unui contract a sigila afluen ; bogie ; abunden o societate cu un grad mare/ nalt/ relativ de bogie afluent ; bogat ; nstrit o ar/ o familie/ un stil de via bogat a familie bogat El are o slujb excelent pltit i triete pe picior mare. Morgan este descendentul unei familii nstrite. a-i permite ; a-i ngdui Nici-o firm nu-i permite s-i piard clienii. afretare

afloat adv. aformentioned adj. abbr. afmd aforenamed adj. aforesaid adj. after-acquired property n.

pe mare ; n drum spre o anumit destinaie mai sus menionai ; menionai anterior numit mai sus ; mai sus numit citat mai sus 1. proprietate dobndit de un debitor dup ce a gajat cu o alt proprietate pentru un credit 2. proprietate dobndit de falit dup declararea falimentului de la aceast dat Cuvinte scrise pe o cambie pentru a indica c plata va fi efectuat la un termen viitor specificat, ulterior datei trecut pe cambie. tranzacii dup nchiderea oficial a bursei Tranzacii ntre membrii unei burse dup terminarea programului oficial. preul/ cursul unei aciuni care a fost tranzacionat dup nchiderea bursei o situaie n care o aciune nou emis este tranzacionat nainte ca preul ei real s fie stabilit la burs contract de service i garanie garanie i service dup vnzare a oferi garanie i service dup vnzare de la prezentare Cuvinte scrise pe o cambie pentru a arta c trebuie pltit ntr-un interval de timp specificat dup ce trasul a prezentat-o la plat. beneficiu net

after date adj. ; adv. abbr. A/D ; a.d. ; syn. from date ; used with a hyphen before a noun : an after-date bill Words written on a bill of exchange to show that payment will be made at a specified time, after the date given on the bill. after-hours dealing n. syn. street dealing ; after-hours selling ; after-hours buying Trading between members of a stock exchange after the official trading hours are over. after-hours price n. syn. street price after market n. also after-market after-sale agreement n. syn. maintenance/ service agreement after-sales service n. to offer/ provide after-sales service after sight n. abbr. AS ; A/S ; a/s Words written on a bill of exchange to show that the bill should be paid within a specified time after the payee (the drawee) is presented with it. after-tax profit n.

against prep. an advance against salary to advance money against security The inflation went up 5 per cent against the rate as at June last year. against all risks adv. against the contract adv. age allowance n. age limit n. Mrs. X retires on reaching the age limit. age of consent n. syn. full age age profile n. age relief n. agency n. pl. agencies ; abbr. agcy ; agy 1. Relationship between two parties, one a principal and the other an agent who represents the former in transactions with a third party. 2. Banks which act as agents for clients. 3. Securities issued by government-sponsored corporations. 4. Act of buying or selling for the account and risk of a client. advertising/ estate/ news/ travel agency by (the) agency of sole/ exclusive agency through/ under the agency of unemployment agency to use an agency The contract will be negotiated under the agency of my representative.1 They signed an agency agreement/ contract.1 He has the sole agency for Hewlett Packard computers.1

contra ; n schimbul un avans din salariu 1. a da un avans contra garanie 2. a constitui o ipotec Inflaia a crescut cu 5% comparativ cu Iunie anul trecut. asigurat mpotriva tuturor riscurilor conform contractului reducere de taxe/ impozite pentru persoanele n vrst de peste 65 de ani vrst de pensionare D-na X se pensioneaz de btrnee (pentru limit de vrst). majorat gruparea angajailor pe categorii de vrst pentru comparaii cu media de vrst standard din industri ajutor de btrnee 1. mputernicire ; mijlocire ; intermediere 2. agenie (de pres, maritim, de turism, de intermediere) 3. reprezentan 4. factor 1. Relaie ntre dou pri, una n calitate de mandant, i un mputernicit care-l reprezint pe primul n tranzacii cu un ter. 2. Bnci care acioneaz n numele clienilor. 3. Obligaiuni emise de corporaii subvenionate de stat. 4. Activitatea de cumprare sau vnzare n numele pe riscul clientului. agenie de publicitate/ imobiliar/ de pres/ de voiaj prin intermediul ; cu ajutorul 1. reprezentan unic 2. contract de exclusivitate prin intermediul unui mputernicit agenie pentru fora de munc/ omaj a face apel la serviciile unei agenii Contractul va fi negociat prin intermediul agentului meu. Au semnat un contract de intermediere. El are exclusivitatea pentru computerele Hewlett

He found a job through an unemployment agency.2 agenda n. the agenda of the conference the first/ next item on the agenda the top of the agenda to draft/ draw up/ set an agenda to remove/ take off an item from the agenda The agenda for the meeting is very busy. What is the next item on the agenda ? agent n. abbr. agt 1. Individual authorized by another person, called the principal, to act in the latters behalf in transactions involving a third party. Agents have three basic characteristics : a. they act on behalf of, and are subject to the control of the principal ; b. they do not have title to the principals property ; c. they owe the duty of obedience to the principals order 2. Individual who sells insurance policies. business agent (US) commission agent house/ land/ estate agent forwarding agent general/ free agent government agent gracious agent insurance agent publicity agent special agent sole agent travel agent The agent is not normally liable on the contract.1 Our agent in Asia is very active.2 I booked a holiday through a travel agent.3 I bought a house from an estate agent.3 The agents commission is a percentage of each premium paid and includes a fee.4

Packard. i-a gsit un serviciu cu ajutorul unei agenii pentru fora de munc/ angajarea omerilor. 1. ordine de zi ; agend de lucru 2. plan ; program ordinea de zi a conferinei primul/ urmtorul subiect pe ordinea de zi primul subiect pe ordinea de zi a stabili o ordine de zi/ o agend de lucru a elimina un subiect de pe ordinea de zi/ din program Programul edinei este foarte ncrcat. Care este urmtorul punct pe ordinea de zi ? 1. agent ; mandatar ; mputernicit ; reprezentant 2. comisionar ; intermediar comercial 3. agent/ agenie (de turism, imobiliar) 4. agent de asigurri 1. Persoan mandatat de alt persoan, numit mandant, s acioneze n numele ultimului n tranzacii care implic un ter. Mandatarii au trei caracteristici principale : a. acioneaz n numele mandantului i pot fi controlai de acesta ; b. nu au drepturi asupra proprietii mandantului ; c. trebuie s se supun ordinelor mandantului. 2. Persoan care vinde polie de asigurare. agent sindical comisionar agent imobiliar antreprenor de transporturi mandatar general (cu puteri depline) funcionar de stat mandatar neremunerat agent de asigurri agent de publicitate agent cu mputernicire limitat pentru un singur act reprezentant exclusiv agent de turism Intermediarul nu este, n mod obinuit, rspunztor de contract. Agentul nostru din Asia este foarte activ. Am reinut locuri de vacan printr-un agent de turism. Am cumprat o cas prin intermediul unui agent imobiliar. Comisionul agentului de asigurare este un procentaj din fiecare prim de asigurare pltit i include un comision.

agent of change n. agent of necessity n.

broker la bursa francez mandatar pentru caz de necesitate (onorri de cambii, accidente etc), care acioneaz n numele principalului fr a avea acest drept explicit i fr s-l mai consulte comision Un agent este pltit pe baz de comision. Comisionul este o practic uzual. mijloace de producie suma/ cantitatea total n total Vnzrile din Decembrie s-au ridicat n total la 100.000 de uniti. Suma total a numrului omerilor este n cretere. a se ridica la suma de/ totalul de Audiena la televiziune s-a ridicat la 50% (din total) n timpul Cupei Mondiale din 1998. buget global cerere global Totalitatea bunurilor i serviciilor cerute n economie la diferite nivele de venituri ntr-o perioad determinat. analiz macroeconomic venit global Totalul nsumat al tuturor veniturilor dintr-o economie, fr a fi luat n considerare inflaia, impozitele, sau unele tipuri de contabilitate dubl. Produsul naional brut este una din multiplele criterii de a determina venitul global. producie total plan de producie pe baza estimrii vnzrilor suma total

agents commission n. An agent is paid on a commission basis. The agents commission is a customary practice. agents of production pl.n. aggregate n. in the aggregate Sales for December amounted in the aggregate to 100,000 units. The complete aggregate of unemployment figures is growing. aggregate vb. The T.V. audience aggregated 50% during the 1998 World Cup. aggregate budget n. aggregate demand n. also 'total spending ; opp. aggregate supply ; total output The total amount of goods and services demanded in the economy at alternative income levels in a given period. aggregate analysis n. aggregate income n. Sum total of all incomes in an economy, with no adjustment for inflation, taxes, or certain kinds of doubleaccounting. The Gross National Product is one of many measures of aggregate income. aggregate output n. aggregate planning n. aggregate sum n.

aggregate supply n. also 'total output' ; opp. aggregate demand The total amount of goods and services supplied to the market at alternative price levels in a given period of time. aggregate value n. aggregative index n. aging of accounts n. agio n. no pl. The dealer charged an agio of 1%. agiotage n. no pl. and used with a sg.vb. only syn. money changing ; stockjobbing ; speculation Agiotage can be very profitable. agree tr. & intr.vb. to agree on sth/ to sth/ with smb to agree the books to be agreed We all agreed on the plan.1 Does she agree to resign ?1 The associates agreed that more capital was necessary.1 The terms of the contract are to be agreed.2 I have agreed your expense account.2 The auditors have agreed the accounts.2 The manager agreed a list of assets.2 Both copies agree.3 The books agree.3 Words and figures do not agree.3

ofert global Totalitatea bunurilor sau serviciilor furnizate pieii la preuri alternative ntr-o perioad de timp determinat. valoare total indice sintetic vrsta conturilor : nregistrarea perioadei de timp n care conturile de creane rmn neachitate 1. comision ; agio ; diferen/ tax de schimb valutar 2. diferen cu care preul de pia depete valoarea nominal a unei hrtii de valoare. Dealerul a perceput un comision/ agio de 1%. agiotaj (speculaie valutar) ; speculaie bursier Agiotajul poate fi foarte profitabil. 1. a fi de acord ; a consimi ; a conveni 2. a aproba ; a accepta 3. a coincide ; a concorda a se pune de acord asupra unui lucru/ cu ceva/ cu cineva a aduce registrele contabile la un numitor comun rmne de convenit/ stabilit Cu toii ne-am pus de acord asupra planului. Este de acord s-i dea demisia ? Asociaii au convenit c este necesar o majorare a capitalului. Termenii contractului rmn de stabilit. i-am aprobat cheltuielile. Cenzorii au aprobat contabilitatea. Managerul a aprobat o list de bunuri (de achiziionat). Amndou exemplarele consun. Registrele contabile coincid/ corespund. Suma nscris cu litere i cea nscris n cifre nu corespund (pe un cec). acceptat ; aprobat ; convenit ; stabilit de comun acord la preul stabilit/ convenit o sum convenit (acceptat de comun acord)

agreed adj. at the agreed price agreed amount n.

agreed terms pl.n. agreeably adv. agreement n. Mutual assent between two or more legally competent parties, ordinarily leading to a contract. agency agreement binding agreement blanket agreement collective wage agreement entered agreement exclusive agreement gentlemans agreement hard and fast agreement international agreement marketing agreement oppressive agreement parole agreement partnership agreement tariff agreement trade agreement trust agreement unwritten/ verbal agreement written agreement ; also agreement in writing to be in agreement to break an agreement to come to an agreement to draw up/ draft an agreement to enter an agreement to execute an agreement to reach an agreement to sign an agreement to witness an agreement The two sides failed to reach an agreement.1 The parties are in agreement.1 An agreement has been concluded.1 An agreement has been made between two major gold mining companies.2 agreement for a lease n. agreement pocket n.

n termenii convenii/ contractuali conform (instruciunilor) 1. tratat ; nelegere ; acord 2. act ; contract ; convenie Acord reciproc ntre dou sau mai multe pri cu competen legal, conducnd n mod obinuit la ncheierea unui contract. contract de intermediere convenie irevocabil acord global contract de munc colectiv acord intervenit contract de exclusivitate contract bazat pe buna credin acord strict acord/ tratat internaional acord de comercializare convenie leonin acord verbal contract de societate acord tarifar acord comercial act fiduciar acord verbal convenie/ contract scris a fi de acord a nclca o nelegere a ajunge la o nelegere a redacta un contract a perfecta o ntelegere a ndeplini o convenie a conveni ; a ajunge la o nelegere a semna un contract/ convenie a fi martor la un contract Prile n-au ajuns la o ntelegere. Prile snt de acord. S-a ajuns la o nelegere. S-a perfectat un acord ntre dou mari companii de extracie aurifer. convenie de concesionare clauz secret a unui contract

agreement to sell n. aid n. financial aid first aid foreign aid household aids How much foreign aid does Romania get ? aide-memoir n. aim n. to aim high We must aim at increasing exports. air n. by air/ in the air/ into thin air/ on the air air waybill n. airborne n. an airborne showroom The plane is airborne. air carrier n. air forwarding n. syn. air cargo ; air consignment ; air freight air ferry n. air freight n. to send a shipment by air freight airmail n. abbr. A.M. first-class airmail second-class airmail airmail charges pl.n. Airmail charges have risen lately. airmail packets pl.n.

acord de vnzare 1. ajutor 2. consilier ajutor financiar primul ajutor ajutor strin ; sprijin financiar extern aparate electrocasnice care uureaz munca n gospodrie Ct ajutor strin primete Romania? agend ; blocnotes el ; int ; scop ; obiectiv a avea eluri ambiioase Trebuie s urmrim creterea exporturilor. aer pe calea aerului/ n aer/ pe apa smbetei/ n emisie scrisoare de transport aerian 1. n aer ; n zbor 2. transportat pe calea aerului o expoziie transportat cu avionul Avionul este n zbor. companie aerian transport de marf aerian/ cu avionul ; fraht aerian bac aerian 1. transport de marf aerian ; fraht aerian 2. companie de transport de marf aerian a trimite un transport de marf pe calea aerului pot aerian ; par avion serviciu potal aerian rapid pentru scrisori serviciu potal pentru documente (mai ieftin i mai lent) tarife potale aeriene Tarifele potale aeriene/ par avion au crescut n ultima vreme. serviciu aerian pentru colete nesigilate pn la 1 kg.

care nu conin coresponden air parcel n. Unlike surface mail, airmail is more expensive, but a lot faster. air pocket stock n. As shareholders rush to sell, and few buyers can be found, the price plunges dramatically, like an airplane hitting an air pocket. air-tight adj. The goods are packed in airtight containers. coletrie aerian (pn la 10 kg) Spre deosebire de pota terestr/ obinuit, pota aerian este mai scump, dar mult mai rapid. stoc de aciuni al cror curs scade brusc n timp ce acionarii se grbesc s vnd, i se gsesc doar puini cumprtori, preul cade dramatic, ca u avion care se izbete de un gol de aer. ermetic Mrfurile snt ambalate n containere ermetice.

alien n. syn. noncitizen An unnaturalized foreign resident of a country. alienable adj. alienate vb.

rezident (cetean strin) al unei ri Un rezident strin nenaturalizat al unei ri. caracter transferabil (proprietate) ; alienabil 1. a aliena (fora de munc) 2. a nstrina (o sum ; o persoan) 3. a deturna (un fond) 4. a transfera o proprietate sau dreptul de proprietate prin voina proprietarului, mai degrab dect prin motenire Munca monoton tinde s alieneze muncitorii. nstrinare prin transfer de proprietate sau titlu de proprietate Transferul voluntar al proprietatii sau titlului de proprietate unei alte persoane. restrngerea dreptului de nstrinare a proprietii birou fiscal pentru nstrinri de bunuri corporaie/ companie strin Companie incorporat conform legislaiei unei ri strine indiferent de locul n care-i desfoar activitatea. n S.U.A companie strin denumete o companie format ntr-un alt stat dect cel n care-i desfoar activitatea. cesionat ; alienat Cel cruia i se transfer dreptul de proprietate.

The numbing labor tends to alienate workers. alienation n. The voluntary transfer of tittle and possession of real property to another person. restraint of alienation alienation office n. alien corporation n. also 'foreign corporation' Company incorporated under the laws of a foreign country regardless of where it operates. In U.S. 'foreign corporation' means a corporation formed in a state other than that in which it does business. alienee n. One to whom or to which ownership of property is

transferred. alienor n. One that transfers ownership of property to another. alimony n. syn. maintenance (US) allegation n. An assertion made by a party that must be proved or supported with evidence. serious allegations allegation of faculties n. alligator spread n. cesionar ; alienator Cel care transfer dreptul de proprietate altuia. pensie alimentar afirmaie depreciativ (nedovedit) ; acuz O afirmaie fcut de o persoan (sau organizaie) care trebuie dovedit sau probat. afirmaii/ acuzaii grave declaraie de stare material diferene de curs sau pre pe piaa tranzaciilor la termen care 'nghit investitorul de viu' datorit costurilor ridicate ale comisioanelor Cnd un investitor face o combinaie care genereaz un comision mare, clientul nu va realiza profit chiar dac piaa se mic n direcia anticipat. pre forfetar : pre stabilit pentru o cantitate global de mrfuri fr a se ine seama de structura lor 1. a destina/ a afecta (fonduri) 2. a distribui ; a repartiza (pentru) a aloca cuiva/ ceva a defalca costul total pe subdiviziuni specifice pltite din conturi separate a repartiza servicii/ sarcini a aloca bani/ resurse Este important s aloci resurse/ bani pentru bugetul de reclam. Am repartizat costurile n mod egal. Sarcinile au fost repartizate personalului nou angajat. 1. alocare ; afectare de fonduri 2. repartizare 3. alocaie (suma alocat) sum alocat reclamei Ne-am cheltuit deja alocaia. repartizare contabil a activului i a pasivului atribuirea de fonduri unui proiect alocare prin excludere a unor resurse srace

When a broker arranges a combination that generates so much commission, the client is unlikely to turn a profit even if the markets move as anticipated. all-inclusive price n. also flat-rate price allocate tr.vb. to allocate for/ to someone/ sth to allocate costs to allocate jobs to allocate money/ resources Its important to allocate money for the advertising budget.1 We allocated costs equally.2 Jobs have been allocated to the newly hired staff.2 allocation n. 1,2 no pl. ; 3pl. allocations advertising allocation We already spent our allocations.3 allocation of assets and liabilities n. allocation of funds to a project n. allocation of resources n.

allocation of responsibilities n. allocation of shares n. allonge n. all or none adv. 1. An offering giving the issuer the right to cancel the whole issue if the underwriting is not fully subscribed. 2. Buy or sell order marked to signify that no partial transaction is to be executed. The order will be cancelled if marked FOK, meaning 'Fill or Kill.'

delegare a responsabilitilor distribuire de aciuni anex ; supliment totul sau nimic 1. O emisiune de aciuni dnd emitentului dreptul de a anula ntreaga emisiune dac nu este subscris n ntregime. 2. Ordin de cumprarea sau vnzare marcat cu sensul c nici-o tranzacie parial nu se va executa. Ordinul va fi anulat dac este marcat FOK, deci 'ndeplinete sau anuleaz'. 1. a aloca (un credit) ; a atribui (unui solicitant) ; a afecta (fonduri) 2. a divide i repartiza a destina ceva pentu un scop a credita cu lichiditi Mi s-au repartizat bani pentru cercetare. Terenul a fost lotizat (divizat i repartizat). Fiecrui om i s-a dat ceva de fcut. 1. alocare ; repartiie ; distribuire 2. lotizare (atribuire funciar) 3. teren repartizat 4. distribuirea aciunilor nou emise aplicanilor ; distribuire de cote pri/ aciuni plat liberatorie la distribuirea aciunilor nou emise aplicanilor Alocarea aciunilor a fost fcut prin extragere aleatorie din cauza cererii care depea oferta. aviz/ scrisoare de atribuire de aciuni sum pentru cumprare de aciuni repartizare aprofitului beneficiarul unei alocaii sau a unei distribuiri de cote pri 1. a acorda (un rgaz, o bonificaie, o reducere, dobnzi) 2. a permite (fumatul, cheltuieli, o pauz) 3. a aproba ; a admite (o cerere) 4. a admite (o toleran) 5. a primi ceva n schimbul unei reduceri de pre

allot tr.vb. to allot sth for/ to to allot cash I have been allotted some money for research.1 Land has been allotted.2 Each man was allotted a piece of work to do.2 allotment n. no pl. and used with a sg.vb. only ; 2allotment of property ; 4allotment of shares payment in full on allotment Allotment has been made by random draw because of the oversubscription.4 allotment letter n. allotment money n. allotment of profit n. allottee n. allow vb. 6 intr.vb. ; 7to allow that

 to allow an appeal/ a claim to allow a discount/ a margin for errors to allow as/ for/ that The bank allowed a 12% percent interest on large sums of money.1 The company allowed the debtor more time to pay.1 A bank allows interest on deposit accounts.1 We allow a discount for payment on delivery.1 We allow 5% off the price.1 Allowing for delays, the merchandise will get there tomorrow.2 The company allows him the use of a car.2 The tax inspector will not allow this expense.2 The judge allowed his claim.3 You should allow two inches in the fabric for shrinkage.4 He allowed me 200 dollars on my old car.5 In calculating profit, retailers must allow for breakage and spoilage.6 allowable adj. allowable expenses pl.n. allowance n.

6. a lua o posibilitate n calcul 7. a recunoate/ admit c a admite o cerere/ reclamaie a acorda o reducere/ o marj de eroare a fi admis ca/ a ine seama de/ a admite c Banca acord dobnzi de 12 % pentru sume mari de bani. Firma a acordat debitorului un rgaz suplimentar pentru plat. O banc acord dobnzi la depozite. Acordm o reducere pentru plata la livrare. Acordm o reducere de 5%. Lund n considerare ntrzierile, marfa va ajunge acolo mine. Firma i permite s utilizeze o main. Inspectorul financiar nu va admite aceast cheltuial (nu o va considera deductibil din venitul brut). Judectorul i-a admis cererea. Trebuie s lai doi inci n plus la material pentru a-i permite s intre la ap. Mi-a acordat o reducere de 200 de dolari (la obiectu cumprat) n schimbul mainii vechi. La calcularea profitului, detailitii trebuie s in seama de marfa care se distruge (sparge) sau se stric (perisabil). 1. admisibil ; permis 2. legitim cheltuieli deductibile din venitul brut pentru calcularea venitului impozabil 1. alocaie ; plat ; raie ; bani de buzunar 2. reducere ; rabat 3. suma care beneficiaz de scutire de impozit 4. ncuviinare ; permisiune 5. admitere ; luare n considerare 1. Reducere a preului. 2. Rabat la pre oferit unui detailist de ctre un productor, datorat unui aranjament special. De obicei compenseaz pierderile detailistului n comercializarea produsului. 3. Reducerea valori unei facturi, permis de vnzto pentru a acoperi deteriorarea sau lipsa unor mrfuri. cot de bagaje (permis n avion) reducere de taxe pentru deprecierea/ uzura capitalului imobilizat ; provizion de amortizare alocaie/ indexare pentru scumpirea vieii cheltuieli de reprezentare

1. Reduction in price. 2. Reduction in price offered to a retailer by a manufacturer or wholesaler that is dependent upon some special arrangement. It usually compensates the retailer for expense incurred in marketing the product. 3. Deduction from the value of an invoice, permitted by a seller of goods to cover damages or shortages. baggage allowance ; also luggage allowance capital allowance ; syn. investment allowance cost-of-living allowance entertainment allowance

 family allowance long-service allowance office allowance personal allowance rent allowance subsistence allowance tax allowance(s) transitional allowance travel allowance to make allowance for smb/ sth They made an allowance of 5% for late delivery.2 allowance for depreciation n. allowance for doubtful accounts n.

alocaie de familie spor de vechime cheltuieli de birou venit neimpozabil ndemnizaie de locuin alocaie de sprijin (minim) reducere convenional a unui impozit alocaie temporar ndemnizaie de cltorie a ine seama de cineva/ ceva ; a acorda circumstane atenuante Au fcut un rabat de 5% pentru ntrzierea livrrii. rezerv pentru amortizare : reducere de taxe pentru deprecierea/ uzura capitalului imobilizat alocaii pentru creane nesigure : metod de evaluar a conturilor de creane care reduce valoarea acestor cu suma estimat a conturilor necolectabile reducere de impozite pentru cheltuieli prestaie n natur reducere la preul de cost manco de cas pauz de mas (pentru ntreinerea utilajului, de odihn) utilizabil n orice condiii ; bun la toate poli de asigurare contra tuturor riscurilor pre global ; pre ntreg nivelul cel mai nalt Vnzrile au crescut de la nivelul lor cel mai sczut atins luna trecut. 1. a modifica (o factur, un contract etc) 2. a schimb (ruta) a modifica termenii unui contract 1. modificare ; schimbare 2. falsificare fals material

allowance for expenses n. allowance in kind n. allowance for loss n. allowance to cashier for errors n. allowed time n. all-purpose adj. all-risks policy n. all-round price n. all-time high n. opp. all-time low Sales have risen from their all-time low last month. alter vb. to alter the terms of a contract alteration n. material alteration

 without any alterations How much alteration will be necessary to make the enterprise work ? alteration of a document n. alteration of share capital n. no pl. and used with a sg.vb. only alternative minimum tax n. abbr. AMT Federal tax aimed at ensuring that wealthy individuals and corporations pay at least some income tax. alternative order n. also 'either-or order' or a 'one cancels the other order' Order giving a broker a choice between two courses of action. Such orders are either to buy or to sell, never both. amalgamate vb. The two firms are amalgamating to increase productivity and save running costs. amalgamation n. syn. merger ; combination ; absorption conglomerate amalgamation horizontal/ lateral amalgamation merger by amalgamation vertical amalgamation

fr a opera modificri Ce modificri vor fi necesare ca firma s funcioneze bine ? falsificarea unui document modificarea capitalului social impozit minim alternativ Impozit federal care urmrete ca indivizii bogai i corporaiile s plteasc mcar un impozit minim. ordin alternativ Ordin care-i permite brokerului s aleag ntre dou variante de aciune. Astfel de ordine snt sau de cumprare sau de vnzare, niciodat amndou. a fuziona ; a se contopi Cele dou firme fuzioneaz pentru a crete productivitatea i a reduce cheltuielile de exploatare amalgamare ; fuzionare ; contopire (a dou sau mai multe societi) fuziune a dou companii din industrii diferite fuziune a dou companii din aceeai industrie fuziune prin absorbie (a unei societi de ctre alta) fuziune a dou companii care prelucreaz etape diferite ale aceluiai produs (ex : productor de pielrie i pantofi) a acumula A acumula bani, proprieti sau bunuri. a acumula (o) avere Au ncasat o avere n urma procesului, dar nu suficiente dovezi pentru o condamnare. Un avar adun bani. rspunztor ; justiiabil pasibil de amend 1. a aduce un amendament (la o lege, la un proiect d lege) 2. rectifica (un cont) 3. a corecta ; a mbunti ; a

amass vb. To accumulate an item such as money, property, or goods. to amass a fortune/ wealth They amassed a fortune off the case, but not enough evidence to get a conviction. A miser amasses money. amenable n. amenable to a fine amend vb.

 to amend a document to amend a law to amend a report to amend an account The law has been amended.1 The proposal was amended at the oppositions request.1,3 Please amend these faulty sales figures.2 The report will be amended to include the last figures.3 amendment n. Addition to, or change, in a legal document. to add/ include/ propose an amendment Amendments to your proposal are being voted now. amendment of an account n. amendment of a bill n. amendment of an error n. amends pl.n. full amends to make amends for someone How can I make amends for causing losses to your firm? American option n. American plan n. American Stock Exchange n. abbr. AMEX ; also 'the Curb' Stock exchange with the second biggest volume of trading in the United States.

completa a corecta un document a aduce un amendament (la o lege) a modifica/ completa un raport a rectifica un cont S-a adus un amendament legii. Propunerea a fost modificat la cererea opoziiei. Te rog rectific/ corecteaz aceste cifre incorecte privind vnzarea. Raportul va fi completat/ modificat ca s includ ultimele date. 1. amendament 2. rectificare ; corectare 3. schimbar ; modificare 4. mbuntire ; completare Amendament sau rectificare a unui document legal. a aduga/ include/ propune un amendament Acum se voteaz amendamente la propunerea ta. rectificarea unui cont amendarea unui proiect de lege repararea unei erori compensaie ; despgubire reparaie integral a dezduna pe cineva Cum pot s v despgubesc pentru pierderile provocate fimei dvs. ? opiune american : opiune care poate fi exercitat oricnd naintea datei finale a exerciiului financiar pensiune complet Bursa de Valori American Burs de valori cu un volum de tranzacii care se situeaz pe locul doi n S.U.A.

amiable solution n. amiably adv.

soluie amiabil prin bun nvoial

amortization n. no pl. and used with a sg.vb. only 1. Accounting procedure that gradually reduces the cost value of a limited life or intangible assets such as patents, copyrights. The purpose of amortization is to reflect resale or redemption value. 2. Amortization refers to the reduction of debt by regular payments of interest and principal sufficient to pay off a loan by maturity. For fixed assets the term used is depreciation, and for wasting assets (natural resources) it is depletion. amortize tr.vb. also amortise to amortize a cost/ a debt/ a loan/ an asset The capital cost is amortizable over a period of 5 years.1 amount n. a considerable/ fixed/ a maximum/ a minimum/ a small/ a large amount the specific/ total/ whole amount to calculate the total amount of interest to charge the maximum amount for sth to order the same amount each time to repay money at a fixed monthly amount to the amount of ... to write off an amount What is the amount outstanding ?1 You may pay in one amount or in instalments.1 We suffered damages to the amount of 1000 $.2

1. rambursarea unui mprumut n rate 2. amortizarea unor active intangibile Procedur contabil care reduce treptat valoarea de cost a unui bun cu valoare determinat, sau a unor bunuri incorporale cum ar fi : patente, drepturi de autor. Scopul este de a reflecta valoarea de revnzar sau rscumprare. 2. Amortizarea se refer la reducerea cuantumului unei datorii prin pli regulate ale dobnzilor i capitalului mprumutat suficiente pentru a plti mprumutul la scaden. Pentru mijloacele fixe termenul folosit este 'depreciere', iar pentru active epuizabile (resurse naturale) este 'epuizare'. 1. a amortiza 2. a rambursa/ lichida o datorie a amortiza un cost/ o datorie/ un mprumut/ un mijloc fix Costurile investiiei snt amortizabile ntr-o perioad de cinci ani. 1. sum ; total 2. cantitate ; numr ; cifr 3. valoare 4. coninut (de metal ntr-un minereu) o sum (cantitate) considerabil/ fix / maxim/ minim/ mic/ mare sum (cantitate) determinat/ total a calcula cuantumul total al dobnzii a practica tariful maxim pentru ceva a comanda aceeai cantitate de fiecare dat a replti o datorie/ o sum n rate lunare fixe pn la concuren sumei (cantitii) de ... a amortiza o sum Ct mai avem de pltit ? Poi plti ntreaga sum o dat sau n rate. Am suferit pagube n valoare de (care s-au ridicat la suma de) 1000 de dolari. sum contabilizat dublu fonduri investite valoarea unei polie sum dedus valoarea mprumutului plus dobnda

amount entered twice n. amount invested n. amount of a bill n. amount deducted n. amount of a loan n.

amount owing n. amount paid n. amounts differ n. If words and figures do not agree, that is if the amounts differ, the cheque is not valid. amount standing at smbs credit n. opp. amount standing at smbs debit amount to intr.vb. It doesnt amount to much of a sum. amount written off n. analyse tr.vb. to analyse a statement of account to analyse the market potential analysis n. pl. analyses cost analysis cost benefit analysis ; abbr. CBA job analysis market analysis sales analysis system analysis value analysis ; abbr. VA to carry out/ do/ make an analysis Close analysis of selling figures shows a regional variation. analysis of expenses n. analysis of sales position n. anatocism n. ancestor n.

sum scadent sum pltit/ vrsat sumele nscrise n cifre i cele n litere difer (pe un cec sau o cambie neonorat) Dac sumele nscrise n cifre i cele n litere difer, cecul nu este valabil. sold creditor a se ridica la (o sum sau cantitate) ; a echivala cu Suma nu este prea mare (nu se ridica la prea mult). sum amortizat 1. a analiza ; a examina 2. a studia 3. a structura dat statistice a analiza un extras de cont a studia potenialul pieii 1. analiz ; examinare amnunit 2. cercetare ; studiu analiza structurii costului analiza raportului dintre costuri i beneficii analiza relaiilor dintre diferitele sectoare de activitate ale unei afaceri studiul pieii ; marketing analiza vnzrilor identificarea i perfecionarea scopurilor i strategiilor unei companii sau ale unui proiect de afaceri analiza metodelor de reducere a costurilor de fabricaie fr diminuarea calitii a face o examinare (analiz) Analiza atent a cifrelor (datelor) privind vnzarea indic o variaie regional. analiza (contabil) a cheltuielilor analiza situaiei vnzrilor dobnd la dobnd (capitalizarea dobnzilor) proprietar anterior

and interest Phrase indicating that, in addition to the price quoted, the buyer will receive accrued interest. angary n. The legal right of a belligerent to seize, use, or destroy the property of a neutral, provided that full compensation is made. anticipation n. annual n. annual adj. abbr. ann. on an annual basis to present/ produce/ publish an annual report to compile/ draw up the annual return An annual growth of 15% is satisfactory. annual accounts pl.n. also year-end financial statement annual charge n. syn. annual fee annual income n. His annual income is 30,000 $. annual installments pl.n. annual leave n. annualized adj. annualized percentage rate n. abbr. APR The amount of interest and commission charged on a loan or received from an investment calculated as a yearly rate. annual report n. Formal financial statement, issued yearly that must be distributed to shareholders. annual return n. A formal statement which must be made once a year, signed by a director and a secretary of a limited company,

inclusiv dobnda Expresie folosit pentru a indica c, pe lng preul oficial, cumprtorul va primi i dobnda acumulat rechiziie Dreptul legal al unui beligerant de a rechiziiona, folosi, sau distruge proprietatea unui neutru, cu condiia compensrii depline. previziune (economic) publicaie anual anual/ ; n fiecare an anual ; n fiecare an a prezenta/ ntocmi/ publica un raport anual a face declaraia anual de venituri O cretere anual de 15% este satisfctoare. bilan annual tax anual (pentru consultan, subscriere) venit anual El are un venit anual de 30.000 $. datorie anuitar concediu anual valabil timp de un an rata randamentului (exprimat procentual) Suma reprezentat de dobnzile i comisioanele cerute pentru un credit sau provenite dintr-o investiie, calculat ca o rat procentual anual. raport anual Declaraie financiar anual, care se distribuie acionarilor. raport anual O declaraie oficial care trebuie dat o dat pe an, semnat de un director i de un secretar al unei

giving details of share capital and assets. annual returns pl.n. Our annual returns have constantly grown. annual statement of income n to complete/ draw up the annual statement of income annual value n. annuity n. pl. annuities ; also annual instalment

societi cu rspundere limitat, oferind detalii despre capitalul social i mijloacele fixe. ncasri anuale ncasrile noastre anuale snt n permanent cretere. declaraie anual de venituri i cheltuieli a completa/ redacta declaraia anual de venituri i cheltuieli valoare impozabil 1. rent 2. anuitate : plat stipulat pe numele unei persoane, la intervale stabilite (anual, semestrial, trimestrial sau lunar), fie pe timpul vieii, fie pe un anumit numr de ani ; plata se stabilete printr-un contract prin care o persoan pltete (depune) o anumit sum global la o societate de asigurare indicnd n schimb numele unei persoane perioada de timp n care aceasta va primi anuitatea anuitatea este transformarea unui capital iniial depus la o societate de asigurri n venit, pe parcursul unei perioade de timp : pn la moarte (deci o rent viager), pn la o anumit dat (mplinirea unei vrste), sau pn la decesul persoane beneficiare. 3. suma anual de rambursare a unui mprumut. 1. Plata anual a unei rente sau a unui venit. 2. Dreptul de a primi aceast plat sau obligaia de a efectua plata. 3. Tip de contract vndut de companiil de asigurri care garanteaz o plat fix sau variabil asiguratului ntr-un moment viitor (lunar, trimestrial, bianual sau anual). rent pltit cu ntrziere anuitate fix : suma va fi pltit n rate regulate, difer doar metoda de plat aleas rent viager anuitate variabil : plile depind de valoarea investiiilor pe care se bazeaz cumpra/ contracta o anuitate a stabili o rent n favoarea cuiva a primi o rent viager n timp ce scopul principal al asigurrii pe via este de a asigura un venit pentru un beneficiar n momentul morii asiguratului, o anuitate intenionez s furnizeze un venit pe via asiguratului : asiguratul nu va supravieui niciodat

1. The annual payment of an allowance or income. 2. The right to receive this payment or the obligation to make this payment. 3. Form of contract sold by life insurance companies that guarantees a fixed or variable payment to the annuitant at some future time (monthly, quarterly, semiannual, or annual). deferred annuity fixed annuity : the amount will ultimately be paid out in regular installments varying only with the payout method elected life annuity ; syn. annuity for life variable annuity : the payout depend on the value of the underlying investments to buy/ take out an annuity to grant an annuity to receive an annuity for life While the basic purpose of life insurance is to provide an income for a beneficiary at the death of the insured, an annuity is intended to provide an income for life for the annuitant : the annuitant can never outlive the income from the annuity.

venitului anuitii. annuity due n. anuitate datorat : o serie de pli egale n dolari la nceputul fiecrei perioade de timp pentru un num limitat de perioade totale rent lsat prin testament renta fixat pe durata vieii credirentierului rent 1. a anula 2. a invalida 3. a rezilia 4. a abroga Contractul a fost anulat. care anuleaz 1. anulare 2. invalidare 3. reziliere 4. abrogare a obine o invalidare Anularea s-a pronunat. clauz rezolutorie rezilierea unui contract cu rspuns pltit 1. a antedata 2. a exista sau a se petrece nainte de o dat anume 3 a anticipa a antedata un cec/ o factur Cecul a fost antedatat, ca s fie valabil de la 1 Februarie. msuri antiinflaioniste legi antitrust 1. a anticipa 2. a se atepta la a anticipa cererea (a produce n avans) Comment: Am fcut plata cu dou sptmni mai devreme. p Ne-am ateptat la acest rspuns la scrisoarea noastr. Ne ateptm la/ anticipm o ntrziere de dou sptmni n onorarea comenzii. Anticipnd o cretere a cursului, el a cumprat 500 de aciuni.

annuity given by will n. annuity given simpliciter n. annuity income n. annul tr.vb. The contract was annulled. annulling adj. annulling n. to obtain an annulling The annulling has come through. annulling clause n. annulling of a contract n. answer prepaid n. antedate vb. syn. foredate ; predate ; opp. postdate to antedate a cheque/ an invoice The cheque was antedated so as to run from February 1st. anti-inflationary measures pl.n. anti-trust laws pl.n. anticipate tr.vb. to anticipate demand We anticipated the payment by two weeks.1 We anticipated their response to our letter.1,2 We anticipate a delay of two weeks in supplying your order.1,2 Anticipating a rise in price, he bought 500 shares.1,2

anticipated demand n. anticipated profit n.

cerere previzibil 1. beneficiu scontat 2. includerea profitului potenial n polia de asigurare pe motivul c odat cu pierderea mrfurilor se pierde i profitul 1. plat anticipat 2. avans 3. anticipare ; prevedere 1. Stingerea unei obligaii nainte de scaden. 2. Plata unui debit nainte de maturitate pentru economisi dobnda. 3. Plata unei trate nainte de scaden, exclusiv taxa de scont. cu anticipaie n ateptarea unui eveniment anticipat ; care anticipeaz/ prevede excepia nendeplinirii contractului legi antitrust Legislaie federal conceput cu scopul de a preveni formarea monopolurilor i constrngerile comerciale fiecare ; pe bucat 1. atracie 2. petiie (justiie) ; recurs ; apel (jur.) 3. apel ; chemare atracia exercitat de un produs asupra cumpratorului atracie comercial a apela la a ctiga un caz la curtea de apel 1. a face apel la o decizie judectoreasc 2. a seduce a atrage a face apel mpotriva unei decizii/ la cineva Marfa de calitate atrage clienii. cerere de despgubiri partea care face apel mpotriva hotrrii judectoreti 1. a aduga (semntura la un document) 2. a anexa (un act la dosar) a ataa ; a anexa ; a aduga Mi-am pus semntura pe document. Listele anexate la aceast scrisoare snt de cea mai

anticipation n. 1. Paying an obligation before it falls due. 2. Repayment of debt obligations before maturity, usually to save interest. 3. Bill that is paid before it is due, not discounted. by anticipation in anticipation of anticipatory adj. anticipatory breach n. antitrust laws pl.n. Federal legislation designed to prevent monopolies and restraint of trade. apiece adv. appeal n. customer appeal sales appeal to make an appeal to to win a case on appeal appeal intr.vb. to appeal against a decision/ to smb Quality merchandise appeals to the customers. appeal for damages n. appellant n. append vb to append to I appended my signature to the deed.1 The lists appended to this letter are of utmost importance.2

mare importan. appendage n. appendix n. abbr. app ; pl. appendices or appendixes This dictionary has several appendices. applicant n. anex ; apendice adaos ; supliment (la o carte) Acest dicionar are cteva anexe. 1. candidat ; solicitant al unei slujbe 2. persoan fizic sau juridic care solicit subscrierea de aciun recent emise 3. solicitant al unei licene (de port arm, pentru buturi alcoolice) 4. petiionar solicitant al unui loc de munc un solicitant angajat/ respins Am avut multe solicitri pentru postul de vnztor. Solicitanii vor fi informai despre numrul de aciuni atribuite pentru cumprare. Solicitanii de licene de export trebuie s fie rbdtori. 1. (la) cerere ; petiie ; solicitare 2. cerere de angajare 3. aplicare ; punere n practic 3. potrivire ; adaptare 4. cere de subscriere de aciuni 5. hrnicie cere de subscriere de aciuni cerere de angajare la cerere pltibil la subscriere (aciuni) preurile se vor comunica la subscriere formular pentru subscriere de aciuni aciuni pltite integral la subscriere a completa o cerere a nu avea nici-o utilitate a trimite o cerere (de subscriere etc) Trebuie s faci o cerere ctre Telecom pentru a i se instala un post telefonic. Nu s-a nscris nimeni pentru post. Reclama a adus o mulime de cereri de angajare. Aplicarea legilor economice n economia real este uneori dificil. 1. formular de cerere 2. cerere tip 3. formular de angajare formular tip pentru un paaport formular tip pentru deschiderea unui cont bancar a completa/ trimite un formular/ o cerere de

job applicant a successful/ unsuccessful applicant We had many applicants for the sales job.1 Applicants will be informed of the number of shares allotted to them.2 Applicants for export licenses should be patient.3 application n.

letter of application job application ; also application for a job on application payable on application prices on application share application form shares payable on application to complete/ fill in an application to have no application to send off/ out an application You must make an application to the Telecom for a telephone connection.1 We received no application for the job.2 The ad has brought in a lot of applications for the job.2 The application of economic laws to real business is sometimes difficult.3 application form n. application form for a passport application form for opening a bank account to complete/ fill in/ send off/ send out an application

form application for payment n. application for quotation n. application for refund n. application for shares n. application money n. apply tr.vb. to apply for a job to apply for shares to apply in person to apply in writing to apply as of right to apply to an institution He applied for a job in Canada.1 Apply your mind to your work !2 This clause applies only to foreigners.3 appoint tr.vb. to appoint a person to a job/ a meeting They have appointed a new manager.1 He was appointed sales director.1 The time appointed for the meeting was 12 oclock.2 He failed to turn up on the appointed day.2 Your appointed task is to increase sales.2 appointee n. a new appointee appointment n. a permanent/ temporary appointment a vacant appointment staff appointment to arrange/ to be late for/ cancel/ fix/ keep/ make/ miss an appointment Please make an appointment with my secretary.1

angajare (nscriere) imputare de pli cerere de cotaie la burs cerere de restituire (a unei sume) cerere pentru subscriere de aciuni bani pentru subscriere de aciuni 1. a face o cerere ; a solicita 2. a folosi ; a aplica ; a pune n practic 3. a se referi/ aplica la 4. a se adresa cuiva a solicita un loc de munc a subscrie pentru aciuni a se prezenta personal (la un birou) a face o cerere (scris) de angajare a-i cere un drept a se adresa unei instituii A solicitat un loc de munc n Canada. Concentreaz-te la munca ta ! Aceast clauz se aplic numai strinilor. 1. a numi ntr-un post ; a angaja 2. a fixa (o zi) ; a stabili o ntlnire 3. a furniza ; a dota a numi pe cineva ntr-o funcie/ stabili data unei ntlniri Au numit un nou manager. El a fost numit director de vnzri. Ora aleas/ fixat pentru ntlnire a fost 12. El n-a reuit s soseasc n ziua fixat. Sarcina ta este s mreti cifra vnzrilor. 1. angajatul 2. numitul ; desemnatul ; nominalizatul un angajat nou 1. ntlnire (de afaceri) 2. numire ntr-un post sau ntr-o funcie 3. convocare ; angajament o numire n post permanent/ temporar un post liber angajarea personalului a stabili/ ntrzia la/ anula / fixa/ merge la/ rata o ntlnire Fixeaz-i te rog o ntlnire prin secretara mea.

There has been a new appointment to the board.2 appointment as manager appointment book n. appointments pl.n. appointments vacant pl.n. apport n. apportion tr.vb. Costs are apportioned according to projected revenue. Let us apportion the overheads according to the turnover of each department. apportionment n. 1. Prorating of property expenses, such as taxes and insurance, between buyer and seller. 2. Partitioning of property into individual parcels by tenants.

S-a fcut o numire important n consiliul director. numire n funcia de director agend (pentru ntlniri) amenajri ; comoditi (mobilier, ornamente, dotri posturi vacante ; oferte de angajare aport ; contribuie la capitalul unei societi a repartiza ; a aloca ; a distribui ; a mpri Costurile snt alocate n funcie de veniturile ateptate. Hai s mprim cheltuilile de regie n proporie cu veniturile aduse de fiecare departament. mprire ; distribuire ; repartizare ; alocare 1. Repartizare a cheltuielilor legate de proprietate, cum ar fi impozite i asigurri, ntre cumprtor i vnztor. 2. Parcelare a proprietii n parcele individuale de ctre chiriai. divizibilitate contractual parcelare funciar repartiia valorii asigurrii 1. evaluare ; estimare ; expertiz valoric 2. expertiz valoric (document) 3. valoare estimativ Evaluare a valorii unei proprieti. expertiz evaluare a performanei/ a personalului Aceast companie folosete un sistem de evaluare anual a performanei. a evalua ; a estima ; a aprecia valoarea 1. A determina valoarea la deces pentru stabilirea taxelor de succesiune. 2. A determina gradul de risc pentru o potenial asigurare. Nu ar fi nelept s cumperi aciunile nainte de a fi evaluate.

apportionment of contracts n. apportionment of landed property n. apportionment of valuation n. appraisal n. syn. performance appraisal ; 2also appraisement' Estimate of the value of a property. official appraisal performance/ staff appraisal This company has an annual appraisal system. appraise tr.vb. 1. To determine the value at death for estate tax purposes. 2. To determine the amount of hazard insurance to carry. It would be unwise to buy the shares before having them appraised.

appraised value n. appraiser n. tax appraiser appreciate tr.vb. Real estate has appreciated in value.2 The dollar has appreciated in terms of the mark.2 These shares have appreciated by 4%.2 appreciated surplus n. appreciation n. no pl. and used with a sg.vb. only ; opp. depreciation

valoare estimat 1. evaluator 2. expert vamal evaluator de taxe 1. a evalua ; a preui 2. a crete n valoare 3. a nelege semnificaia unui eveniment Terenurile au crescut n valoare. Dolarul a crescut n raport cu marca. Aceste aciuni au crescut cu 4%. plusvaloare 1. apreciere ; cretere a valorii aciunilor 2. cretere a cursului de schimb al unei valute : creterea n valoare a monedei interne n raport cu cea a monedei externe. 3. creterea n valoare a unui activ 4. evaluare ; apreciere (i fig.) Cretere de-a lungul timpului a valorii unor bunuri cum ar fi : aciuni, obligaiuni, mrfuri de larg consum, sau proprieti imobiliare. ca apreciere/ recunoatere Ultimele evoluii ale pieii nu indic o cretere a valorii aciunilor aurifere. O cretere a valorii dolarului n raport cu leul este probabil. mrire a preului cretere a valorii imobiliare ridicare a valorii activului modificare (cretere) a ratei de schimb valutar 1. ucenic 2. cursant 3. nceptor 4. novice Salariile ucenicilor snt foarte mici. ucenicie ; colarizare contract de colarizare a termina cursuri de colarizare a obine o burs 1. demers ; apropiere ; abordare 2. cale de acces ; metod 3. contacte de afaceri ; propunere de afaceri ;

Increase in value of an asset such as a stock, bond, commodity, or real estate over time. in appreciation of The latest market trends do not indicate an appreciation of gold mining stock.1 An appreciation of the dollar against the leu is probable.2 appreciation in price n. appreciation of land values n. appreciation of the assets n. appreciation of the exchange value n. apprentice n. abbr. app. Apprentice wages are very low. apprenticeship n. articles of apprenticeship/ indenture to complete an apprenticeship to get/ obtain an apprenticeship approach n. 3 pl. approaches

 to make/ turn down an approach We had an approach from an American company to buy us out.1 approach tr.vb. Lets consider the best way to approach this problem!1 He approached his banker for a loan.1,2 The witness was approached with a bribe.1,2 We have never been approached.3 appropriate adj. appropriate tr.vb. A large sum was appropriated for the project.1 She was accused of appropriating the money.2 appropriated goods pl.n. approprieted sum n. appropriated retained earnings pl.n. appropriation n. 1 no pl. and used with a sg.vb. only ; 4 no pl. and used with a sg.vb. only
2,3

avansuri a face/ refuza o propunere O companie american ne-a propus s ne cumpere firma. 1. a aborda (o problem) 2. a se adresa (unei persoane) 3. a face o ofert de afaceri Hai s s alegem cea mai bun cale de a rezolva aceast problem. S-a adresat bancherului su pentru un mprumut. S-a ncercat mituirea martorului. N-am primit niciodata propuneri de afaceri. adecvat ; just ; corespunztor 1. a afecta/ destina/ aloca fonduri 2. a nsui/ a deturna bani ; a preleva fonduri 3. a lu n posesie O important sum de bani a fost alocat pentru proiect. A fost acuzat de deturnarea banilor. mrfuri de rezerv sum alocat beneficii nerepartizate cu destinaie specific

pl. appropriations

1. Money set aside for a specific purpose. 2. The setting aside of land for a public use. an advertising appropriation fraudulent appropriation notice of appropriation Appropriation for advertising has been increased.1 A big appropriation has been made for staff training.3 The bank has the right to appropriation in case of unclaimed deposits.4 A publisher has a right to appropriation of unclaimed authors royalties.4 appropriation account n. syn. outlay account

1. destinare/ afectare/ alocare/ repartizare de fondur pentru un scop specific 2. un exemplu de alocare 3. suma alocat sau repartizat 4. nsuire de fonduri sau proprieti nerevendicate 5. dobndire 1. Sume de bani reinute pentru un scop anume. 2. Pstrarea unor terenuri pentru utiliti publice. alocare de fonduri de reclam nsuire frauduloas notificare a rezervrii mrfii Fondurile afectate reclamei au fost mrite. O alocaie substanial a fost destinat reciclrii personalului. Banca are dreptul de a-i nsui depozitele care nu snt revendicate. Un editor are dreptul de a-i nsui drepturile de autor nerevendicate. cont de repartiii

 A section of profit and loss account that shows how profits have been used. The appropriation account itemizes the uses profit was put to. appropriation act n. appropriation bill n. appropriation for a staff bonus n. appropriation of money n. appropriation of net profit n. appropriation of payments n. appropriation of property n. approval n. abbr. appro. ; no pl. and used with a sg.vb. only certificate of approval on approval goods to meet with approval ; syn. to get approval to do something to seek approval to submit the budget for approval Do the plans meet with your approval ?1 I got the computer on approval.1 On approval goods must be returned within 14 days if they are not satisfactory.1 This can only be done with the owners approval.1 approval of diplomatic agent n. approve tr.vb. 4 intr.vb. to approve of read and approved to approve a budget/ the terms of a contract The sales budget has been approved.1 I approve of the new project.1 I do not approve of any interference from outside the company.1 The auditors approved the companys accounts.2

O parte a contului de profituri i pierderi care expliciteaz utilizarea profiturilor. Contul de repartiii specific repartizarea profitului aprobare/ ratificare a bugetului lege a repartiiilor financiare alocare de fonduri pentru premierea personalului alocare de fonduri repartizarea profitului net alocaie de pli nsuirea unei proprieti 1. aprobare ; permisiune 2. ratificare a unui document 3. acreditare certificat de omologare mrfuri de prob (returnabile) a fi aprobat sau ratificat a solicita o aprobare a supune bugetul aprobrii/ ratificrii Eti de acord cu aceste planuri ? Am primit computerul de prob. Mrfurile de prob trebuie returnate n interval de 14 zile dac nu snt satisfctoare. Aceasta se poate face doar cu aprobarea/ permisiunea proprietarului. acceptarea acreditrii unui diplomat 1. a aproba ; a accepta 2. a ratifica ; a sanciona 3. a omologa ; a autentifica 4. a agreea ; a fi de acord cu bun i aprobat a aproba (agreea) un buget/ termenii unui contract Bugetul de vnzri a fost aprobat. Snt de acord cu noul proiect. Nu aprob nici-un amestec din afara companiei. Cenzorii au sancionat (aprobat) contabilitatea firmei.

approved acceptance n. approved account n. 1. A credit account held by a customer who has shown that he/ she is able to pay for the goods. 2. Financial records that have been formally accepted by a company. approved bill n. approved place n. approved society n. approximate adj. abbr. approx approximate amount/ figure/ price What is the approximate figure? approximate tr.vb. approximately adv. abbr. approx ; opp. exactly ; precisely It takes approximately one hour to draw up the report. approximation n. If you dont know exactly, just give me an approximation. approximation of expenditure n. APR abbr. = annual percentage rate aptitude n. to have an aptitude for sth An accountant has a natural aptitude for figures. aptitude test n. arbitrage n. no pl. and used with a sg.vb. only ; also 'an arbitrageur or arb'

acceptarea cu garanie a unei cambii conturi acceptate 1. Un cont de credit al unui client care i-a demonstrat solvabilitatea. 2. Documente contabile care au fost sancionate oficial de o companie. poli garantat depozit de tranzit al mrfurilor pn la vmuire societi de binefacere non profit aproximativ cantitate/ cifr/ pre aproximativ Care este cifra aproximativ? 1. a atinge ; a fi aproape de 2. a se aproxima aproximativ Dureaz aproximativ o or s redactez raportul. aproximaie ; estimare Dac nu tii datele exacte, d-mi doar o estimare. estimare a cheltuielilor

1. talent ; aptitudine 2. tendin ; nclinaie a avea aptitudini pentru ceva Un contabil are un talent special n privina cifrelor. test de aptitudini 1. agiotaj : cumprarea unei hrtii de valoare i vnzarea simultan a alteia pentru obinerea unui profit fr risc 2. arbitraj valutar 3. diferen de cotare ntre dou valori nrudite (centru i filial) 4. transfer de fonduri de pe o pia pe alta mai avantajoas Tranzacie financiar care implic simultan cumprarea pe o pia i vnzarea pe o pia diferit

Financial transaction involving the simultaneous purchase in one market and sale in a different market profiting from

differences in price for the same security, currency, or commodity. interest arbitrage triangular arbitrage The difference in price between the two markets was exploited by arbitration. arbitration n. no pl. and used with a sg.vb. only an arbitration board/ hearing to accept the ruling/ decision of an arbitration board to go to arbitration to refer/ submit/ take sth to arbitration to reject the ruling of the arbitration board The issue has been taken to arbitration. The dispute was to be settled by arbitration. The management refused to agree to arbitration. arbitration award n. arbitration fee n. arbitrary adj. Arbitrary powers are dangerous. argumentation n. area n. commercial area free trade area sales area area code n. area manager n. area of supply n. arithmetic mean n. arraign tr.vb. arraignment n. An arraignment was decided in their case. arrange tr.vb.

exploatnd astfel diferena de pre pentru aceai aciune, valut sau marf de larg consum. profit realizat din specularea diferenelor dintre ratele dobnzilor n diferite ri profit realizat din diferenele de curs de transformare ntre trei valute diferite Diferena de pre dintre cele dou piee a fost exploatat prin agiotaj. arbitraj o comisie de arbitraj/ o audiere pentru arbitraj a accepta sentina unei comisii de arbitraj a recurge la arbitraj a supune ceva arbitrajului a respinge sentina comisiei de arbitraj Problema a fost supus arbitrajului. Diferendul urma s fie soluionat prin arbitraj. Conducerea a refuzat s accepte arbitrajul. decizie arbitral tax de arbitraj arbitrar ; din oficiu Prerogativele dictatoriale snt periculoase. documentare (n vederea ncheierii unei tranzacii) 1. arie ; suprafa ; zon ; regiune 2. sfer de activitate zon/ cartier comercial zon comercial liber (de liber schimb) suprafa pentru vnzare indicativ zonal (telefonic) director zonal/ regional 1. zon de consum 2. zon deservit medie aritmetic 1. a da n judecat 2. a denuna trimitere n judecat S-a hotrt trimiterea lor n judecat. 1. a aranja ; a ordona ; a reglementa 2. a stabili ; a

1,2,3

tr.vb. ; 4,5intr.vb.

to arrange a meeting to arrange ones affairs to arrange to do sth/ for someone to do sth/ for sth to be done She arranged for someone to wait him at the airport.1 Future deliveries at the price to be arranged.2 The house was sold at the arranged price.3 They arranged for a meeting of all departmental managers.3 They have arranged their differences in a friendly way.4 arrangement n. 4 deed of arrangement deed of arrangement to come to an arrangement with the creditors to make all the necessary arrangements arrangements between debtors and creditors n. arrangement of samples n. arrear n. payable in arrear ; opp. in advance The rent may be paid monthly in arrear, that is the February rent is payable on 28/ 29 February. Payment will be made in arrear. arrearage n. 1. Amount of any past due obligation. 2. Amount by which interest on bonds or dividends on preferred stock is due and unpaid. arrears pl.n. in arrears tax arrears to allow the payments to fall into arrears syn. to fall into arrears with a payment to be in arrears to catch up on arrears of work to make up/ pay off arrears Arrears have piled up.1

conveni ; ajunge la o nelegere 3. a planifica 4. a aplana un conflict a stabili o ntlnire a-i pune afacerile n ordine a planifica s faci ceva/ ca cineva s fac ceva/ ca ceva s fie fcut Ea a aranjat ca cineva s-l atepte la aeroport. Livrrile viitoare se vor efectua la un pre ce va fi stabilit de comun acord. Casa a fost vndut la preul convenit. Ei au planificat o ntlnire a tuturor directorilor departamentali. i-au aplanat diferendele n mod amiabil. 1. acord ; nelegere 2. aplanare a unui conflict 3. demers ; aranjament 4. concordat dup faliment concordat dup faliment a ajunge la o nelegere cu creditorii pentru ealonarea plilor sau pentru tergerea lor parial sau total a face toate demersurile necesare ; a lua msurile necesare concordat dup faliment un aranjament de mostre la sfritul unei perioade date pltibil la sfritul perioadei Chiria poate fi pltit lunar la sfritul perioadei, deci chiria pe Februarie poate fi pltit n 28/ 29 Februarie. Plata va fi fcut la sfrit. stare de restan 1. Suma restant. 2. Suma cu care dobnda la obligaiuni sau dividendele prefereniale este scadent i nepltit. 1. restane ; arierate 2. (n) ntrziere n ntrziere restane fiscale a ntrzia cu plile a fi n ntrziere a recupera munca restant a plti restanele Restanele s-au acumulat.

An increase in arrears is not a sign of a healthy economy.1 He is in arrears with the project.2 The payments are a week in arrears.2 How many months is she in arrears with her rent ?2 arrears effective from pl.n. arrears of interest pl.n. arrears of pension pl.n. arrears of rent pl.n. arrears of work pl.n. arrest n.

O cretere a arieratelor nu este un semn de economi sntoas. Este n ntrziere cu proiectul. Plile au ntrziat o sptmn. Cu cte luni a ntrziat ea la plata chiriei ? efect retroactiv dobnd moratorie pensie retroactiv restane la chirie munc neefectuat/ restant 1. suspendare ; oprire 2. ntrerupere tehnologic ; oprire din funcionare a unui utilaj 3. sechestrare a unei nave 1. a suspenda ; a opri (inflaia) 2. a aresta ; a reine a suspenda o hotrre judectoreasc 1. a sosi ; a ajunge 2. a conveni a sosi ntr-o ar/ la un compromis/ a se nelege asupra preului valoarea la sosirea la destinaie 1. sosire 2. persoan sau marf sosit la destinaie livrabil la data de .... plata la livrare confirmare de primire 1. list de persoane sau obiecte care au sosit la destinaie 2. sosiri pe aeroport 1. articol ; obiect ; produs ; marf 2. paragraf ; articol (de lege, al unui contract) 3. articol de fond ; editorial 4. pl. statut sau contract de societate un articol de baz/ manufacturat/ un editorial/ de lux/ de serie/ de ziar un obiect de mbrcminte

arrest tr.vb. to arrest a judgement arrive vb. to arrive in a country/ at a compromise/ at a price arrived value n. arrival n. 1 no pl. ; 2pl. arrivals ; 2opp. departure for arrival on ... payable on arrival arrival notice n. arrivals pl.n.

article n. abbr. art ; 4pl. articles of association/ of partnership an essential/ a hand-made/ leading/ a luxury/ a massproduced/ a newspaper article an article of clothing

 to launch a new article on the market articles n. pl.n. used with a pl.vb. not allowed under the articles of society articles of partnership articles of apprenticeship n. articles of association pl.n. pl.n. used with a pl.vb. ; syn. incorporation ; articles of incorporation to amend/ change/ draw up the articles of association The charter embodies such information as the corporations name, purpose, amount of authorized shares, and number and identity of directors. articles of incorporation n. Document that creates a private corporation according to the general corporation laws of the state. artificial capital n. artificial person n. syn. fictitious/ legal person ; juristic person art subjects pl.n. AS abbr. = after sight asap abbr. = as soon as possible ascertain tr.vb. We have to ascertain that the financial arrangement of the business is correct.3 ascertainment n. 'A shares' pl.n. as is adj. A description of goods that are for sale in their existing condition and present place. asked price n. 1 also 'the ask price ; asking price ; ask ; offering price'

a lansa un produs nou pe pia stagiatur (n avocatur) nestatutar clauze ale contractului de asociere contract de ucenicie/ colarizare 1. statut de societate 2. documentul legal care conine statutul societii a modifica/ schimba/ ntocmi statutul de societate Statutul include informaii cum ar fi : numele firmei numrul de aciuni autorizate, numrul i identitate directorilor sau administratorilor. contractul de societate Documentul de nfiinare a unei firme private n conformitate cu legile corporative ale statului repectiv. mijloace de producie persoan juridic ; corporaie discipline umaniste

1. a constata ; a stabili un fapt 2. a identifica o marf 3. a verifica ; a se asigura Trebuie s ne asigurm c aspectul financiar al afacerii este corect. stabilire ; constatare aciuni obinuite (care nu dau drept de vot) aa cum se gsesc O descriere a mrfurilor care snt de vnzare n condiia i la locul n care se gsesc 1. curs de emisiune 2. preul de ofert : preul la car se ofer pentru vnzare o hrtie de valoare sau o marf

 1. Price at which a security or commodity is offered for sale on an exchange. 2. Per-share price at which mutual fund shares are offered to the public. assay n.

1. Pre la care o hrtie de valoare sau o marf este oferit spre vnzare sau la burs. 2. Pre per aciune la care aciunile unui fond mutual snt oferite publicului. 1. examinare (a mrfurilor) 2. analiz ; testare (de laborator) 3. evaluare ; estimare 1. a examina ; a testa ; a analiza 2. a stabili puritatea unui metal 1. a asambla ; a monta 2. a se reuni ; a convoca Aceste computere snt asamblate n Asia. 1. adunare 2. asamblare ; linie de montaj 3. corp legislativ adunare general El s-a adresat adunrii. Acest mobilier este proiectat pentru o asamblare simpl/ uoar. grafic de asamblare manual/ instruciuni de utilizare limbaj de programare linie de montaj Mrfurile finite ies de pe linia de asamblare gata de expediere. 1. aprobare ; acord ; sanciune 2. titlu de transfer ; cesiune consimmnt mutual acord autentic ncuviinare expres/ acord verbal/ scris Am primit titlul de transfer asupra proprietii. 1. a consimi ; a fi de acord 2. a transfera ; a cesiona 1. a stabili ; a evalua (calitatea, cantitatea sau valoarea) ; a estima 2. a calcula/ fixa valoarea unui impozit sau a unei taxe 3. a impozita 4. a stabili cuantumul unor daune sau despgubiri.

assay tr.vb. assemble tr.vb. These computers are assembled in Asia. assembly n. 2 no pl. and used wit a sg.vb. only a general assembly He addressed the assembly.1 This furniture is designed for easy assembly.2 assembly chart n. assembly instructions pl.n. syn. assembly manual assembly language n. no pl. assembly line n. Finished goods come off the assembly line ready for delivery. assent n. mutual assent real and genuine assent unambiguous/ verbal/ written assent We have received the assent on the property. assent tr.vb. assess vb.

 1. To determine the value of something. 2. To fix the value of property on the basis of which property taxes will be calculated. to assess a property/ the costs/ the damages/ the value to assess the amount Your assets should be assessed by an expert.1 His business expertise is difficult to assess.1 The damaged goods were assessed for insurance.1 The loss was assessed at 1000 $.1 Assessing a property is an experts job.2 assessable adj. assessed taxes pl.n. assessment n. matter of assessment proportional assessment self-assessment tax assessment to carry out/ make an assessment Tax assessments have been sent by mail. assessment of damages n. assessment on income n. assessment ratio n. assessor n. loss assessor asset n. The new manager proved himself an asset to the company.1 It is a great asset to have a car.1 A well-recognized brand name is a priceless asset.1 asset allocation n.

1. A determina valoarea unu lucru. 2. A stabili valoarea unei proprieti ca baz de evaluare a impozitelor. a evalua o proprietate/ costurile/ daunele/ valoarea a evalua cuantumul sumei Bunurile tale ar trebui evaluate de un expert. Calitile lui de om de afaceri snt greu de evaluat. Bunurile avariate au fost evaluate n vederea (pltirii) asigurrii. Pierderea a fost evaluat la 1000 de dolari. Evaluarea unei proprieti trebuie fcut de un expert. impozabil impozite directe 1. evaluare ; estimare 2. impozitare 3. suma taxei sau cotei impuse baz de evaluare a impozitelor repartizare proporional a impozitelor autoimpunere (declaraie de impozitare) declaraie de impunere fiscal a evalua (valoarea proprietii sau a impozitului aferent) Documentele de impunere fiscal au fost trimise prin pot. evaluare de daune interese ; fixarea cuantumului despgubirilor impozit pe venit raportul dintre valoarea estimat i cea de pia 1. asesor ; evaluator 2. consilier juridic 3. controlor financiar consilier al societilor de asigurare pentru stabilirea valorii daunelor produse valoare ; bun ; avantaj Noul manager a dovedit c este o valoare pentru companie. Este un mare avantaj s posezi o main. O marc de renume este un bun de nepreuit. alocarea activelor pentru un raport optim ntre aciuni i obligaiuni

pe termen lung asset backing n. no pl. and used with a sg.vb. only asset management n. numrul total al (valoarea total) a activelor unei firme mprit la numrul aciunilor ordinare emise gestionarea activelor : gestionarea activelor unei instituii financiare n vederea realizrii att a gradului de lichiditate, ct i a ratei dorite de rentabilitate 1. patrimoniu brut : ansamblul bunurilor pe care le deine o persoan, o ntreprindere sau o naiune la un moment dat. 2. activ contabil (coloana activului) : totalitatea bunurilor mobile i imobile, a creanelor i a disponibilitilor bneti posedate de o firm i nscrise n partea stng a bilanului contabil : active imobilizate (corporale, necorporale, financiare) ; active circulante ; conturi de regularizare, prime privind rambursarea obligaiunilor 3. aport financiar ; capital ; hrtii de valoare 4. averea falitului 5. bunuri succesorale cont de credite (valori) active productive (purttoare de dobnzi) bunuri mobiliare sau imobiliare acceptabile de ctre o banc drept garanie pentru un mprumut active/ fonduri fixe (imobilizate) ; capital fix active circulante prin consum sau nstrinare : stocuri, creane, titluri de plasament i disponibilit bneti active principale activ eventual capital n devize active/ valori ealonate activ incert active financiare bancare i nebancare : titluri de participare la capitalul altor firme, creane, mprumuturi pe termen lung i garanii depuse la teri fonduri fixe/ imobilizate capital lichid active n strintate fonduri blocate valori greu convertibile n lichiditi valori imateriale/ incorporale activ disponibil ; lichiditi capitaluri imobiliare

assets pl.n.

account of assets active/ productive assets bankable asset/s capital assets/ fixed assets circulating/ floating assets assets ; syn. current assets (US) chief/ main/ principal assets contingent assets currency assets deferred assets doubtful assets financial assset

fixed/ permanent assets fluid assets foreign assets frozen assets illiquid assets intangible assets liquid/ available assets movable assets

 net assets non-current assets non-financial assets non-yielding assets personal assets physical assets quick/ realizable assets real assets realizable assets short term realizable assets tangible asset/s ; syn. tangibles wasting asset Anything owned by a business, individual or institution, having commercial or exchange value ; any interest in real property or personal property that can be used for payment of debts. assets side pl.n. asset stripping n. no pl. and used with a sg.vb. only Many employees lose their jobs as result of asset stripping. Asset stripping is common practice. assign tr.vb.

activ net capital fix capital tehnic/ productiv capital neproductiv avere mobil bunuri corporale activ convertibil n numerar avere imobiliar activ convertibil n numerar valori convertibile pe termen scurt activ material active/ capital epuizabil (material sau moral) Totalitatea bunurilor aflate n proprietatea unei firme, persoane fizice sau juridice care au valoare comercial sau negociabil ; orice participaiune imobiliar sau crean care poate fi folosit pentru plata unor datorii. coloana activului cumprarea unei firme falimentare pentru vnzare total sau parial Muli angajai i pierd serviciul datorit cumprrilor cu scop de revnzare. Cumprarea n scop de revnzare este frecvent folosit. 1. a repartiza/ atribui (sarcini) 2. a numi (o persoan) ; a desemna pentru un post (serviciu) 3. a transfera/ ceda/ cesiona (dreptul de proprietate) 4. a fixa sau stabili o or/ un loc de ntlnire A semna un document transfernd astfel proprietate altcuiva. Partea care cesioneaz se numete cedent iar partea care primete titlul de proprietate cesionar. a ceda o crean (printr-o cesiune) a stabili un termen a transfera o proprietate a atribui un drept cuiva a garanta o crean printr-o ipotec a cesiona aciuni cuiva a transfera un uzufruct viager a repartiza un post cuiva a alege/ desemna pe cineva pentru un post Repartizm sarcinile unui grup de experi. Ea a fost aleas/ desemnat pentru noul post.

To sign a document transferring ownership from one party to another. The party who assigns is called the assignor and the party who receives the transfer of title is the assignee. to assign a claim to assign a day to assign a property to assign a right to someone to assign by way of mortgage to assign shares to assign life interest to assign sth to someone to assign someone to sth We are assigning the tasks to a team of experts.1 She has been assigned for the new post.2

Each family has been assigned a plot of land.3 The copyright was assigned to the publisher.3 assignable adj. assignable property/ rights/ shares assignation n.

Fiecrei familii i s-a atribuit un lot de pmnt. Copyrightul a fost cesionat editorului. transferabil ; cesionabil (cesibil) bunuri/ drepturi/ aciuni cesionabile 1. stabilire ; fixare ; trasare de obiective 2. atribuire ; alocare ; destinare ; repartizare 3. cedare ; transfer (de proprietate) ; cesiune risc asigurabil (obligaie legal) 1. cesionar (al unei creane) 2. reprezentant ; mputernicit ; mandatar 3. motenitor de drept ; beneficiar lichidator ; curator ales de creditorii unui falit cesionar al unei creane 1. misiune ; sarcin ; datorie ; atribuie 2. transfer ; cesiune ; cedare (a unui drept/ a unei creane) 3. instrumentul prin care este efectuat acest transfer 4. documentul de transfer 5. distribuire ; repartizare ; destinare ; alocare 6. fixare ; stabilire (a unui loc sau a unei ore de ntlnire) 7. acordarea unei licene sau a unui brevet misiune special a avea o misiune Ei i s-a repartizat o sarcin foarte dificil. Actul de cesiune a fost semnat. Acordarea copyrightului a fost dificil. cesiune prin novaie clauz (a unui contract de asigurare) de cesionare a drepturilor asigurate

assigned risk n. assignee n.

asignee in bankruptcy n. assignee of a debt n. assignment n. 2 also assignment of claim

special assignment to have an assignment She was given a very difficult assignment.1 The deed of assignment was signed.2 The assigment of copyright was diffficult.7 assignment by novation n. assignment clause n.

assignment of claim n.

cesiune : act prin care o persoan (cedent) transmite unei alte persoane (cesionar) dreptul de crean sau drepturi de alt natur cedarea dreptului de autor transfer al unui contract de nchiriere Transfer al dreptului de folosin a unei proprieti.

assignment of copyright n. syn. assignment of patent assignment of lease n. Transfer of rights to use leased property.

assignment of obligations n. assignment of personal estate n. assignor n. assigns pl.n. assistance n. financial/ national/ technical assistance assistant n. abbr. asst ; 3syn. clerk (US) a temporary assistant a personal/ administrative assistant a sales/ shop assistant a technical assistant an assistant director/ editor/ manager Assoc. abbr. = association 2 associates (the) Consumers Assoc. associate vb. He is associated with our firm. associate n. abbr. assoc a business associate an associate in a real estate firm an associate member associate tr.vb. 2 intr.vb. associate adj. an associate banker/ director/ member to apply for associate membership associate agreement n. associate company n.

cesiune de obligaii transfer de bunuri mobile cedent al unui drept sau a unei proprieti cesionari asisten ; ajutor asisten financiar/ social/ tehnic 1. ajutor ; asistent 2. subaltern ; adjunct 3. vnztor un ajutor temporar secretar particular vnztor un tehnician un director/ editor/ manager adjunct 1. asociaie 2. asociai (titulatur profesional) Asociaia Consumatorilor a se asocia cu ; a avea legturi cu El este asociat cu firma noastr. 1. coleg ; asociat ; partener 2. membru (subordonat) al unei societi un partener de afaceri un asociat ntr-o firm de tranzacii imobiliare un simplu membru 1. a asocia 2. a se asocia ; a se uni asociat bancher/ director/ membru asociat a solicita calitatea de membru asociat acord de asociere filial ; companie subsidiar : companie asociat al crei capital social aparine ntre 15%-51% altei companii 1. asociaie ; societate 2. asociere

association n. abbr. Assoc.

 articles of association employers association manufacturers association national/ political/ professional/ / regional/ trade association Do you belong to any association ?1 Mr. Jones has a long association with this firm.2 asst abbr. = assistant assume tr.vb. assume responsibility for sth tr.vb.

statut de societate asociaie patronal asociaie de fabricani asociaie naional/ politic/ profesional/ regional/ profesional Faci parte din vreo organizaie ? Mr. Jones este de mult timp partenerul acestei firme

1. a-i asuma riscuri sau obligaii 2. a prelua puterea 3. a admite ; a presupune c a-i asuma rspunderea pentru ceva

assumption n. Act of taking on responsibility for the liabilities of another party. assurance n. syn. insurance (UK) an assurance company/ policy to take out a life assurance What is the number of your assurance policy ? assure tr.vb.

1. preluare a riscurilor sau debitelor 2. asumare a responsabilitilor 3. presupunere ; supoziie Act de asumare a responsabilitii pentru obligaiile altei persoane. 1. asigurare (de via) 2. garanie 3. ncredere ; convingere o companie/ poli de asigurare a face o asigurare de via Care este numrul poliei tale de asigurare ? 1. a asigura ; a garanta (cuiva sau ceva) 2. a conving

assured, the n. assured life n. assured market n. assured sale n. assured tenancy n. assurer n. at a discount adv. at a price adv. at a profit adv.

asiguratul persoana asigurat pia asigurat (vnzare sigur) vnzare sigur nchiriere cu cuantumul chiriei stabilit prin lege asiguratorul cu reducere la preul de cu profit

at a loss adv. at best adv. at call adv. at cost adv. at date adj. at gain adv. at our own risk adv. at par adv. at risk adv. Exposed to the danger of loss. Investors in a limited partnership can claim tax deductions only if they can prove that there is a chance they can lose money. at sight adv. attach tr.vb.

n pierdere ct mai profitabil (credite returnabile) la cerere la preul de cost la data menionat n ctig pe riscul nostru la paritate (valoare nominal egal cu cea de pia) supus riscurilor Expus la riscul de a nregistra pierderi. Investitorii n societile cu rspundere limitat pot solicita reduceri de impozite numai dac pot dovedi c exist riscul de a pierde bani. pltibile la vedere (polie, efecte de comer) 1. a anexa ; a ataa (un document) 2. a fi ataat de ceva/ a da importan la ceva (fig.) 3. a participa la ceva (un proiect) 4. a fi detaat (la un departament) V rog citii documentul anexat. Dau o mare importan acestui proiect. Participi la acest proiect? El a fost detaat temporar la un alt departament. 1. ataare ; fixare 2. accesoriu ; anex (la o poli de asigurare) 3. sechestru cretere realizabil a-i propune o cretere realizabil

Please read the attached document.1 I attach great importance to this deal.2 Are you attached to the project ?3 He has been temporarily attached to another department.4 attachment n.

attainable growth n. to set an attainable growth

attend tr.vb. to attend a meeting/ a lecture/ an interview attendance n.

a participa la ; a asista la a participa la o adunare/ o conferin/ un interviu pentru angajare 1. participare ; prezen 2. frecvena participrii 3. public 4. servicii (hoteliere)

 daily attendance His attendance record is bad.2 The hotel provides rooms with attendance.4 attendance book n. attendance money n. attendance time n. attend to vb. attention line n. attention of n. abbr. attn ; also to the attention of Attention of the sales manager ! attest tr.vb. 4 intr.vb.

participare zilnic Frecvena participrii lui este nesatisfctoare. Hotelul ofer cazare i servicii. registru de prezen sume de bani pltite pentru a fi prezent la locul de munc chiar atunci cnd nu exist activitate timpul petrecut la locul de munc a se ocupa de ceva rnd de atragere a ateniei ntr-o scrisoare comercial n atenia n atenia directorului de vnzri ! 1. a atesta ; a depune mrturie (prin semntur sau sub jurmnt) 2. a legaliza 3. a certifica (n calitate oficial) ; a autentifica 4. a furniza sau a fi dovada a ceva a legaliza o semntur/ un testament/ a fi dovada bunei credine a cuiva Documentele i-au dovedit cinstea. Aceast impresionant cldire de birouri este dovad puterii lor financiare. 1. atestare ; mrturie 2. confirmare 3. legalizare ; autentificare copie/ exemplar legalizat ; copie autentificat la nchiderea bursei Ordin de cumprare sau vnzare dat n ultimele 30 de secunde de tranzacionare. Brokerii nu garanteaz niciodat executarea acestor ordine. la deschiderea bursei Ordin de cumprare sau vnzare dat de client brokerului la un pre valabil la deschiderea bursei. Dac ordinul nu este executat la timp, el este anulat n mod automat. Cursurile erau mari la deschiderea bursei.

to attest a signature/ a will/ to ones good faith The documents attested his honesty.1 The impressive office building attest to their financial power.4 attestation n. attested copy n. syn. certified copy at the close adv. Order to buy or sell a security within the final 30 seconds of trading. Brokers never guarantee that such orders will be executed. at the opening adv. Customers order to a broker to buy or sell a security at the price that applies when an exchange opens. If the order is not executed at that time, it is automatically canceled. Stock prices were high at the opening.

attn abbr. = for the attention of Attn Mr. Smith attorney n. syn. attorney-at-law ; barrister (US) by letter/ power/ warrant of attorney Attorney General n. attorney in fact n. auction n. 1 no pl. and used with a sg.vb. only ; 2 syn. public sale ; sale by public auction ; sale at auction Way of marketing property to the highest bidder. car auctions Dutch auction at auction/ up for auction to put sth up for sale by auction/ in an auction The house will be sold by auction.1

n atenia cuiva (n antetul unei scrisori de afaceri) n atenia d-lui Smith 1. avocat 2. mputernicire ; procur prin procur Ministrul Justiiei ; procuror general (U.S) mputernicit ; mandatar 1. licitaie ; adjudecare 2. vnzare public ; vnzare la/ prin licitaie public Modalitate de comercializare a proprietii celui ma bun ofertant. licitaii de maini licitaie (n care se pornete de la preul cel mai ridicat) de vnzare prin licitaie/ oferit la vnzare la o licitaie vnzare prin licitaie (adjudecare) Casa va fi vndut la licitatie.

auction tr.vb. to auction off ones property auctioneer n. The auctioneer is paid by commission. auction market n.

a vinde celui mai bun ofertant/ la licitaie a-i vinde proprietatea la licitaie adjudector (la o licitaie) ; agent de licitaie Adjudectorul este pltit prin comision. pia cu licitaie : sistem de tranzacie n care tilturil snt vndute i cumprate n incinta unei sli de negociere, unde tranzaciile se realizeaz prin confruntarea direct a cererii cu oferta, n mod public, cu participarea unor persoane abilitateagenii de burs 1. Sistem prin care hrtiile de valoare snt cumprate sau vndute prin intermediul brokerilor la bursele de valori, spre diferen de piaa mrfurior vndute prin negociere direct ntre vnztor i cumprtor. 2. Licitaia competitiv prin care snt vndute bonurile de tezaur. Trebuie respectate cteva reguli : a. prima ofert la un pre dat are prioritate asupra celei urmtoare la acelai pre ; b. o nou licitaie ncepe ori de cte ori toate ofertele la un curs anumit au fost epuizate ; c. tranzaciile secrete snt interzise ;

1. System by which securities are bought and sold through brokers on the securities exchanges, as distinguished from the over-the-counter market, where they are negotiated. 2. The competitive bidding by which treasury bills are sold.

Several rules must be considered : a. the first bid or offer at a given price has priority over any other bid or offer at the same price ; b. a new auction begins whenever all the offers or bids at a given price are exhausted ; c. secret transactions are prohibited ; d. bids and offers must be made in an audible voice.

d. ofertele trebuie fcute cu voce tare. auction sale n. audit n. cash audit completed audit continuous/ internal audit external/ independent audit marketing audit store audit value for money audit audit tr.vb. to audit the books/ the company The accounts have not been audited yet. auditing n. also auditing control auditing committee n. auditor n. external auditor ; opp. internal auditor The auditors were called in to inspect the accounts. auditorial activities pl.n. auditor of a bank n. auditor of a company n. auditors report n. augmentation n. autarchy n. authenticate tr.vb. authenticity n. vnzare prin licitatie revizie/ verificare (anual) a documentelor contabile de ctre un cenzor verificarea casei evaluare anual (la sfritul anului financiar) evaluare permanent (din interiorul firmei) evaluare fcut de o persoan din afara firmei (de u cenzor) evaluarea performanelor de marketing ale unei firme verificarea vnzrilor i a stocului ntr-un magazin verificarea funcionrii organizaiilor nonprofit a verifica (conturile, ncasrile) ; a revizui ; a controla a verifica registrele contabile/ societatea comercial Documentele contabile n-au fost verificate nc. verificare ; revizie contabil comisie de revizie 1. revizor contabil ; controlor 2. expert contabil ; cenzor revizor extern (din afara companiei controlate) Cenzorii au fost solicitai s verifice registrele contabile. activiti de control/ de revizie contabil expert contabil bancar cenzor financiar al unei societi comerciale raportul cenzorului ; raport de audit cretere ; amplificare independen economic a autentifica ; a certifica ; a valida ; a legaliza autenticitate ; conformitate cu originalul

The authenticity of the document was undeniable. authentication n. Legal verification of the genuineness of a document. The authentification was compulsory. authority n.

Autenticitatea documentului era indiscutabil. autentificare Verificare a autenticitii din punct de vedere legal a unui document. Autentificrea a fost obligatorie. 1. autoritate ; putere 2. autorizaie ; permisiune ; mandat 3. autoriti ; guven 4. autoritate moral ; influen 5. permisiune ; nvoire autoritate local (consiliu municipal, primrie) autoritile ; admistraia public a nu avea autoritate (moral) Nu aveai dreptul/ autoritatea s-o faci. Am autoritatea s schimb decizia. Cine rspunde/ este la conducere aici ? El are o funcie de conducere n noua firm. Ai permisiunea legal/ autorizaia de a construi aici Autoritile aplic regulamentele. Dac nu ai autoritate, nu eti potrivit pentru a conduce o companie. mandatul dat de ctre banca importatorului pentru a permite ca o cambie s fie achitat mandatul acordat bncii importatorului s achite cambia prezentat de ctre exportator 1. autoritate ; autoritate moral 2. autorizare ; autorizaie ; permisiune 3. autoriti administrative cu condiia autorizrii a acorda o autorizaie a primi/ refuza autorizaia El nu are autoritatea de a schimba politica firmei. Nu poi fi conductor dac i lipsete autoritatea. N-am fost de acord cu autorizarea acestor pli. Avei autorizaia legal de a face grev ? Autoritile i-au refuzat cererea. 1. a autoriza ceva 2. a mputernici/ autoriza pe cineva 3. a ratifica autorizat de cineva/ ceva Doar managerul poate aproba cererea ta. Plata a fost autorizat/ acceptat de banc. capital (din emiterea de aciuni) acceptat pentru a fi subscris conform statutului societii

local authority the authorities to lack authority You had no authority to do it.1 I have the authority to change the decision.1 Whos in authority here ?1 He has a position of authority with his new firm.1 Do you have legal authority to build here?2 The authorities carry out regulations.3 If you lack authority you are not fit for managing a company.4 authority to negotiate n. no pl. ; syn. authority to purchase authority to pay n. no pl. authorization n. 5 pl. subject to authorization to give/ grant authorization to receive/ refuse authorization He has no authority to change companys policy.1 You cannot be a leader, lacking authority.1 I didnt agree with the authorization of these payments.2 Do you have authorization to strike ?2 The authorities refused to consent to his request.3 authorize tr.vb. authorized by someone/ sth Only the manager can authorize your request.1 Payment was authorized by the bank.1 authorized capital n. no pl. and used with a sg.vb. only

syn. issued/ share/ stock/ nominal registered capital autorized clerk n. syn. authorized dealer authorized fund n. authorized shares pl.n. also 'authorized stock ; authorized share of capital Maximum number of shares of any class a company may legally create under the terms of its articles of incorporation. authorized capital shares auto-financing adj. syn. self-financing Self-financing is an sound method of auto-financing. automat n. syn. slot-machine ; vending machine autonomous growth n. autonomous wage bargaining n. auxiliary branch n. a/v abbr. = ad valorem avail n. (US) syn. net proceeds of little avail/ no avail/ avail avail tr.vb. 2,3 intr.vb. to avail to nothing Money availed him everything.1 Halfway measures will no longer avail.2 availability n. 1. profit net ; avantaj ; folos 2. ctiguri ; venituri de puin folos/ nefolositor/ de folos 1. a oferi ; a prilejui 2. a folosi la ceva ; a fi de folos ; a avea valoare/ rost/ sens 3. a se folosi de(un prilej) a nu fi de folos Banii i-au oferit totul. Jumtile de msur nu mai snt de folos. 1. disponibilitate (de capital) 2. valabilitate (bilete, rezervare hotelier) 3. folos ; utilitate ; nclinaie 4. existen ; posibilitat Disponibilitatea capitalului pentru investiii depinde de rata dobnzilor. Valabilitatea acestui bilet de avion este de 30 de zile. Rezervarea camerei tale de hotel este valabil pn mine. mputernicit de afaceri pentru anumite piee fonduri de investiii autorizate (nregistrate pentru a fi impozitate) aciuni de capital autorizate : numrul maxim de aciuni care pot fi emise, stabilit prin statutul firmei sau de consiliul de administraie Numrul maxim de aciuni de orice tip pe care o companie le poate emite n mod legal respectndu-i statutul. a ciuni de capital autorizate autofinanare Finanarea prin resurse proprii este o metod bun de autofinanare. automat ; restaurant cu autoservire de la automate cretere economic autonom (din resurse proprii) autonomie tarifar filial (a sediului central)

The availability of capital for investment depends on the rate of interest.1 The availability of this air ticket is 30 days.2 The availability of your hotel reservation stands until tomorrow.2

I do not deny its availability for research. available adj. available in all branches articles/ items no longer available items available to order only Return tickets are not available on this route. available capital n. syn. available funds ; available assets available earnings pl.n. avenue n. average n. 2,3,4 no pl. ; abbr. av. ; avg. 1. Arithmetic mean. 2. Adjusted arithmetic mean of selected securities designed to represent market behavior of important segments of the market. above/ below/ free of all / free of particular average adjusted average general/ gross average last month average law of average on an/ the average particular average rough average sales average to calculate/ reduce/ increase the average cost The average of 4, 5 and 9 is 6.1 Add up these figures and find the average.1 His qualifications were above the average.2 Sales for this month were well below average.2 We sell on average about 300 cars a month.2 The shipowners paid the average.3 Marine insurance policies are subject to average.4 Subject to average : the way that the cost of replacing a ship or cargo damaged at sea is shared between the owners and insurance.4

Nu-i contest nclinaia spre munca de cercetare. 1. disponibil ; la ndemn ; accesibil 2. utilizabil disponibil/ de vnzare la toate sucursalele articole care nu se mai gsesc/ epuizate articole disponibile numai la comand Bilete tur-retur (circuit) nu snt disponibile pe aceast rut. capital disponibil ; fonduri disponibile/ disponibiliti ; active disponibile beneficii disponibile 1. bulevard ; cale 2. debueu 1. medie aritmetic 2. cifr medie 3. avarie 4. compromis de avarie 1. Medie aritmetic. 2. Medie aritmetic rotunjit a unor obligaiuni selectate cu scopul de a obine un model al comportrii unor segmente importante ale pieii. deasupra mediei/ sub medie/ scutit de plata tuturor avariilor/ scutit de plata avariilor specifice medie corectat/ ajustat avarie comun media pe luna trecut legea mediei (performan, cost) ntr-o perioad determinat n medie (rezultatul dup calcularea mediei) avarie specific medie aproximativ media vnzrilor a calcula/ reduce/ mri costul mediu Media lui 4, 5 i 9 este 6. Adun cifrele acestea i determin media. Competenele lui erau peste medie. Vnzrile din luna aceasta au fost mult sub medie. Vindem n medie 300 de maini pe lun. Armatorii au pltit avaria/ daunele. Poliele de asigurare marin se supun compromisulu de avarie. Supus compromisului de avarie : modul n care costul nlocuirii unei nave sau a ncrcturii deteriorate pe mare este mprit ntre proprietari i asigurator.

average adj.

An average increase in prices is tolerable.2 Men are usually of average intelligence.3 average tr.vb. 4,5 intr.vb.

1. care constitie o medie artitmetic 2. medie pe o scar de valori 3. uzual ; obinuit ; ordinar 4. determinat dup legi statistice (ale mediei) O creterea medie a preurilor este tolerabil. Oamenii au, n general, o inteligen medie/ obinuit. 1. a calcula media aritmetic 2. a atinge/ totaliza o medie 3. a distribui proporional 4. a fi/ a se ridica la o medie 5. a tranzaciona bunuri sau aciuni (speculativ) 6. a avea un pre mediu a calcula media aritmetic a unui ir de numere a cumpra sub preul pieii/ la preuri n scdere a se ridica n medie la ; a totaliza a distribui proporional El a totalizat o medie de trei ore de munc pe zi. Dac i repartizezi veniturile pe o perioad mai lung, poi reduce rata impozitului. Noi distribuim proporional costurile pe tot anul. Cheltuielile se ridic la o medie de 100$ pe zi. Mririle de salarii s-au ridicat n medie la 20%. dispaor regulament privind avariile : dispaa avariei comun capacitate medie comisar de avarie compromis de avarie Un contract de asigurare fcut de destinatarul unui transport de mrfuri care permite ca plata asigurrii, mai degrab dect nlocuirea ncrcturii s fie folosit pentru a mprii costurile mrfurilor deteriorate sau pierdute pe mare. Proprietarii ncrcturii au decis s contracteze un compromis de avarie cu o societate de asigurare. clauz de avarie O condiie dintr-o poli de asigurare care specific c suma pltit pentru deteriorarea sau pierderea obiectului asigurat nu va fi mai mare dect proporia

to average a set of numbers to average down ; opp. to average up to average out at sth to average sth out He averaged three hours of work a day.2 If you average your income over a longer period, you can minimize the tax rate.3 We are averaging out the cost over the whole year.3 Expenses average out at 100$ a day.4 The pay rises averaged 20% over all.4 average adjuster n. syn. average stater/ taker average adjustment n. average ability n. average agent n. syn. average surveyor average bond n. An insurance agreement taken out by someone receiving cargo that allows insurance payments, rather than a replacement of the cargo, be used to share the cost of loss or damages at sea. The cargo owners decided to take out an average bond with an insurance company. average clause n. syn. pro rata condition A condition in an insurance policy stating that the sum paid for loss or damages will not be more than the proportion of the amount insured to the real value of the

item. Because of the average clause we made sure that everything was assured at its full value. average collection period n. average cost n. syn. average cost per unit Total of all costs for all units bought (or produced), divided by the number of units acquired (or produced). The new production methods have reduced the average cost. average deviation n. average down vb. Strategy to lower the average price paid for a companys shares. Instead of buying the desired number of shares all at once, the investor would buy some shares initially and then buy additional shares as the price declined, thereby lowering the average cost for all shares bought.

sumei asigurate fa de valoarea real a obiectului asigurat. Din cauza clauzei de avarie ne-am asigurat c totul a fost asigurat la valoarea integral. perioada medie de rotaie a creanelor cost (unitar) mediu Totalitatea costurilor pentru o unitate cumprat sau produs, mprit la numrul de uniti achiziionate sau produse. Noile metode de producie au redus costurile unitare medii. ecart mediu a cumpra (aciuni) la preuri n scdere Strategie de scdere a preului mediu pltit pentru aciunile unei companii. n loc de a cumpra numrul dorit de aciuni ntr-un singur pachet, investitorul va cumpra cteva aciuni la nceput i apoi va continua s cumpere pe msur ce preul aciunilor scade, scznd astfel costul mediu pentru toate aciunile cumprate. scadena medie Data la care cteva pli, datorate aceluiai creditor la diferite date, snt cumulate i pltite mpreun. costuri fixe medii Totalitatea costurilor fixe mprite la producia total. pre mediu calitate medie randament mediu Costul total ncasat din vnzarea produselor mpri la numrul total de uniti vndute. vnzri medii ; media vnzrilor mrime medie dispa

average due date n. syn. equated time The date when several payments, due to the same creditor on different dates, are combined and paid together. average fixed cost n. Total fixed costs divided by the total output. average price n. average quality n. average revenue n. The total cost received from the sale of goods divided by the total number of items sold. average sales n. average size n. average statement n.

average stock n. A method of calculating the value of goods held during a specific period where the average cost of goods coming in, is assumed to be the same as the average cost of goods sold. average tax rate n.

stoc mediu O metod de calculare a valorii mrfurilor din stoc pe o durat specific dac se presupune c costul mediu al mrfurilor primite este acelai cu al celor vndute. rata medie a impozitului : rata impozitului aplicat la valoarea medie a venitului impozabil ; raportul dintre volumul de impozite datorat i cel al venitului impozabil Raportul dintre impozitele pltite i venitul impozabil, deci cuantumul impozitului pltit pentru fiecare dolar ctigat. a cumpra la preuri n cretere valoare medie a evalua valoarea medie a unei proprieti raport ntre costul variabil per produs i numrul de uniti produse 1. agiotaj 2. stabilirea cursului mediu al unui titlu Agiotajul poate menine preul unei aciuni. 1. cumprare de aciuni n scdere de pre, reducnd astfel costul mediu 2. achiziionare de mrfuri cnd preurile scad 1. cumprare de aciuni la diverse preuri 2. cumprare en gros de mrfuri vnzare de aciuni numai peste un pre minim prestabilit vnzare de aciuni n cretere reziliere (a unui contract) ; anulare invalidarea unui act anularea unui contract (unei nelegeri) respingerea unei aciuni n justiie anulare de contract colete nelivrate

Total taxes paid divided by income, indicating the amount of tax paid per dollar earned. average up vb. average value n. to estimate the average value of an estate average variable cost n. averaging n. no pl. and used with a sg.vb. only Averaging can maintain the price of a security. averaging down n.

averaging in n. averaging out n. averaging up n. avoidance n. avoidance of a deed n. avoidance of an agreement n. avoidance of a plea n. avoidance of contract n. awaiting parcels pl.n.

award n. the award of a contract to enforce an award to set aside an award award damages vb. awareness n. consumer awareness axe vb. to axe expenditure to get the axe

1. decizie arbitral 2. decernarea unui premiu sau titlu onorific 3. sentin judectoreasc adjudecarea unui contract a investi o decizie arbitral cu formul executorie a anula o decizie arbitral a oferi despgubi contientizare contientizarea calitii de consumator 1. a reduce cheltuielile 2. a concedia 3. a reduce bugetul a reduce cheltuielile a fi concediat