Economic (Dictionar Financiar Contabil)

Dicionar Financiar-Contabil Romn-Englez
Abatere deviation
- de la norm - deviation from the rule
Abonament subscription
Abonat subscriber
A abroga to abrogate
- o lege to abrogate a law
Absorbie merger
Absolvire de datorie remission of debt
Abunden - abundance
Abuz abuse
- de ncredere breach of trust
- de putere abuse of power
A acapara to seize / to capture
Accept /Acceptare : acceptance
- in alb blank acceptance
- bancar - bankers acceptance
- a tratei draft acceptance.
Accesorii appurtanance
Acciz - excise duty
A achita to acquit / to pay of
- datoriile to discharge the debt
- o factura to settle an invoice
A se achita de obligaii to discharge
ones
obligation
Achitare acquittal
Achitat paid
Achizitor buyer / purchaser
Achiziie acquisition / purchase
Achiziie de mijloace fixe addition to
fixed assets
Acont advance payment / deposit /
earnest money /
deposit on order received.
Acoperirea dividendului dividend
cover
Acord agreement
- standby Standby Agreement
- interguvernamental
intergovernmental
- multilateral - multilateral
- de cliring clearing agreement.
A acorda to grant
- ajutor to lend assistance
- asisten tehnic - to give technical
assistance
- atenie to pay attention
- clauza naiunii celei mai favorizate
to grant the most-favoured-nationclause.

- credit to give credit
- dreptul to give the right
- nlesniri (avantaje) to grant
facilities
- o bonificaie to make an allowance
- un avans to advance money.
Intocmit si editat de : C & R SRL Bucuresti
A acredita to accredit
Acreditare - accreditation
Acreditiv documentar documentary
credit /
documentary letter of
credit (L/C)
Act act / document / deed
- de aderare Act of Accession
- de asociere deed of partnership
/
articles of partnership
- constitutiv Memorandum and

articles of
asociation (MB)
- juridic legal instrument
- justificativ voucher /
documentary evidence
Active assets.
Activ(e) :
- amortizabile depreciable assets
- blocate blocked assets
- comerciale operating assets
- contabil total asset value
- circulante circulating assets
- disponibil liquid resources /
cash & bank
balances.
- fictive fictitious assets.
- financiar financial assets.
- fix corporal tangible fixed
assets /
plant &
equipment.
- fixe fixed assets.
- fixe financiar investment
assets.
- nelichid illiquid asset.
- nete net assets / equity.
- net real equity capital.
Activitate financiar - financial activity
A aciona to act.
A aciona n justiie(pe cineva)
to charge (someone) with an
ofense /
to bring (someone) to trial.
Acionar stockholder / shareholder.
Acionar majoritar major shareholder.
Acionare n justiie initiation of
proceedings.
Aciune : share / stock
- emis - issued share
- fr valoare nominal - no par
value stock
- gratuit - bonus share.
- neemis - unissued share
- nominativ registered stock

- ordinar - equity security / par
value stock
- privilegiat - preferred stock
- privilegiat cu dividend
cumulativ cumulative preference
share.
- proprii ale grupului
own shares of group/
investments of subsidiary in
capital stock of
parent company.
- la purttor bearer share.
- rscumprat - treasury stock.
Aciune n garanie warranty claim.
A acumula to accumulate
Acumulare baneasc - hoarding money
Acuzat party defendant.
Adaos comercial gross margin
Adiional (la) - extra
Adjudecare - adjudecation
Adjunct deputy / vice
Ad valorem(n acord cu valoarea) ad
valorem
Aderare accession
A adopta (o hotrre) to adopt (a

resolution)
- o hotrre a asociailor
to adopt a shareholders resolution.
Administrator manager
Administrarea activelor
administration of assets.
Administraie fiscal - board of inland
revenue.
Adres (locaie) comercial - business
address
adresele juridice al firmelor
legal domicile of
companies
Adunarea General a Acionarilor
Agent de ncasri debt collector.

Agenie (reprezentan) agency
Agio premium / agio.
Ajustare adjustment
- pentru consolidare consolidation
adjustment
- a provizioanelor anterior
excedentare
prior year correction of estimated
amounts /
adjustment for overprovisions in
previous year.
- de valoare value adjustment.
Ajutor
- economic economic assistance
- financiar financial assistance
- de revizor audit assistant / audit
clerk.
(la) alegerea cumparatorului
( at) buyers option
Alocare allocation
Alocaie allowance
- bugetar - budget dole.
A amna to postpone
Amnare - postponement
Amenajri fixtures
A amenda to fire
A amortiza to amortise
- un mprumut to silk a loan / to
redeem
- o datorie to pay of a debt
Amortizare depreciation /
amortization / pay-of
Amortizare :
- accelerat - accelereted amortization
- complet written of
- a unei datorii debt redemtion
- financiar - redemption
- linear - straight line depreciation
- parial written down
- progresiv - progresive depreciation /
increasing charge
depreciation.
Amortisment amortisation
Shareholders Meeting
Adunare General Extraordinar Extraordinary General
Meeting (EGM)
Adunare General Ordinar Annual General Meeting
(AGM)
Afacere business / deal
Afirmaie allegation / averment
Aflux de cumprtori large number of
buyers
Agent agent
Agent economic economic unit.
Amortisment(e) :
- acumulate accumulated
depreciation
- contabil depreciation of assets
- pentru depreciere wear & tear
allowance
- tehnic depreciation on account of
wear & tear
- inclus n costul de producie
calculatory depreciation /
depreciation-costing
estimate
An financiar(bugetar) accounting
period / accounting year/ fiscal period /
financial year
Analist de costuri cost accountant /
management
accountant
Analiza :
- bilanului balance sheet analysis
- cost-eficacitate cost volume profit
analysis
- ecarturilor gap analysis
- gestiunii investigation
Analiz - analysis
Andosare : - endorsement
- n alb blank endorsement
Andosator endorsee
Anexa : - annex / enclosure
- la bilan - notes of the accounts /
notes of the accounts /
notes on the accounts
disclosures /
notes to the financial
statements.
- XY la acest contract annex XY
hereto
Angajament : - commitment
- n afara bilanului contingent
liability
- al girantului endorsers liability
- i riscuri n afara bilanului
commitments &
contigencies.
Angajare de personal employment
A fi angajat n calitate de...- to be
employed as...
Angrosist wholesaler / wholedealer.
Antet letterhead / heading
Anuitate annuity
A anula to cancel
Anulare : - cancellation
- a unei intrri cancellation of an
entry.
A apra interesele to protect the
interests
Aprare contra inflaiei hedge against
inflation
Aplicare retroactiv - retroactive
appliance
Aport :
- (ul) acionarului shareholder
contribution
- de capital contributed capital
- n natur - issue otherwise than cash
- parial de activ contribution of
capital.
A aproba bugetul to pass the budget
Aprobare : approval / authorization
3
- a bilanului anual
adoption of the annual
accounts /
approval of the annual financial
statement.
Arbitraj valutar currency arbitrage
Arierate arrears
Art.1 alin.4 Art.1(4)
Arvun - advance payment /
deposit on order received
Asanare reconstruction / reorganisation.
Asigurare insurance
asisten juridic juridical assistance
Asociat : - partner / associate
- activ active partner.
- comanditat general partner.
Asociaie : - association / partnership
- familiar - Family Company
- profesional - trade association.
aa cum reiese din... - as evidenced
by...
A atrage cumprtori to draw
customers.
Atribuire de aciuni allotment of
shares
Atribuire gratuit de aciuni(prin
capitalizarea
rezervelor) stock dividend.
Atribut fiscal fiscal attribute
Audit : audit
- exter n external audit
- general completed audit
- legal statutory audit
- parial restricted audit
Auditor : auditor.
- legal statutory auditor.
Autenticitate autenticity
A autentifica to notarize.
Autentificare autentication
Autofinanare self-financing / internal
financing.
Autorizaie : permit / authorisation /
licence
- de construcie building permit
- de funcionare operating permit
- de funcionare a uzinei industrial
operating
permit(authorisation) / plant
permit.
- de plat - payment authorisation
Aval aval
Avalizator guarantee
Avalizare endorsement
Avans : - advance payment / earnest
money /
deposit on order received.
- de preemisiune bon anticipation

note / BAN.
- pentru cheltuieli curente advance
for running
expenses
Avantaje : - advantages
- accesorii(sociale) fringe benefits
- fiscale pentru investiii investment
incentives.
Aviz : - advice / note.
- de confirmare reconciliation
statement /
bank reconciliation.
- de credit credit advice.
- de debit debit advice.
Avizat advised.
Avuie naional - national wealth
Balan - balance
- de verificare trial balance
- financiar financial balance
Banc : - bank
- comercial - commercial bank
- de depuneri deposit bank
- (instituie) banking institution
- de investiii investment bank.
Bancher - banker
Bancrut : - bancruptcy
- simpl - simple bancruptcy
- frauduloas - embezzed bancruptcy
Bani : - money
- (numerar) - cash
- de cont account money.
...n baza faptelor stabilite...
based on the facts established.
Baz de aprovizionare basis of
assessment
Beneficiar : - beneficiary
- (ul) leasingului - lessee
A beneficia de to profit by
Beneficiu : -earnings / profit / income
- acumulat (nedistribuit) retained
profit /
retained earning / earned surplus.
- alternativ alternative payee.
- brut (nainte de impozitare) pretax profit.
- contabil book profit.
- exerciiului profit for the period.
- impozabil taxable income /
assessable profit.
- inflaionist profit arising from
inflation.
- neimpozabil tax-exempt profit.
- net net profit.
- net per aciune net income per
share
- net total profit for the period.
- per aciune earnings per share.
- plii payee.
- realizat realised profit.
Bilan : - balance sheet /
statement of financial position.
- anual annual balance sheet.
- consolidat group balance sheet /
consolidated balance
sheet.
- de deschidere opening balance
sheet.
- de nchidere closing balance sheet.
- integrat - group balance sheet /
consolidated balance sheet
- de nfiinare establishment balance
sheet.
- intermediar interim statement.
5
- de lichidare liquidation balance
sheet /
balance sheet for liquidation
purposes.
- previzional estimed balance sheet.
- tip normal balance sheet.
Bilet la ordin promissory note.
Birou contabil accounting office
Blocaj financiar illiquidity.
Bon : - voucher
- de folosin - dividend right
certificate
- de lucru labour time record
- de tezaur treasury bill / treasury
bond.
Bonificaie bonus / premium.
Bonitate : credit standing
- financiar - credit rating /
creditworthiness
Borderou de plat - remittance slip /
rem. voucher.
Brevet patent
Broker broker
Brut gross.
Buget : - budget
- de exploatare operating budget.
- financiar financial budget
- fix fixed budget
- flexibil flexible budget
- funcional functional budget
- de investiii capital budget
- de imobilizri capital expediture
budget
- de lichiditi cash budget / cash
flow forecast
- de trezorerie - cash budget / cash
flow forecast
- de materiale materials budget
- de producie production budget
- de vnzri sales budget.
- de venituri i cheltuieli incomes &
expeditures
budget
Bun de nchiriat lease hold.
Bunuri : goods
- de capital capital goods /
investment goods
- de consum consumer goods
- corporale i necorporale tangible
& intagible
property.
Bursa de valori Stock Exchange.
Cadre de conducere executives / executive staff

n cadrul... - ...subject to...
Caiet de sarcini articles & conditions
Calcul : - calculation
- de determinare a necesarului calculation to
determin requirements
- greit - miscalculation
- (ul) preului de cost cost price
calculation
- al rentabilitii calculation of net
retur n
- tip al costurilor uniform costing
- (ul) valorilor finale calculation of final value
- de verificare check up calculation
Calculaia : calculation
- costurilor - costing
Calculator contabil(la soc. de asigurare)
actuary
Calitate menionat - stated quality
Cambie : draft (USA) / bill of exchange
(GB)
- (ne)andorsat - (non-)endorsed bill
- n alb blank bill
- de cauiune security bill
- domiciliat - domiciled bill
- fr acoperire uncovered bill
- la ordinul...- bill to the order of...
- la purttor bill payable to bearer
- la un anumit termen de la vedere
usance bill /
tenor bill.
- nepltit la scaden - bill unpaid at
maturity
- pentru ncasare bill for collection
- protestat - protested bill
- scadent - bill that falls due
- simpl / curat - clean bill of
exchange.
- tras -drawn bill
- la vedere demand bill / demand
draft / sight bill
Cap.24, alin.4 Sec.24 para 4
Capital : - capital
- n aciuni share capital / capital
stock
- de amortizare sinking fund
- angajat / fix / imobilizat / investit
fixed capital
- autorizat registered capital /
authorized capital
- circulant working capital / floating
capital
- declarat stated capital
- dirijat controlled capital
- disponibil free capital
6
- de exploatare / de rulaj floating
capital /
working capital / circulating
capital/
current assets.
- fictiv fictitious capital
- iniial initial capital
- investit invested capital
- mprumutat loan capital
- neproductiv unproductible capital /
asset net in use
- nevrsat unpaid capital.
- personal proprietors capital
- permanent long-term capital
- primar primary capital
- propriu equity ownership /

stockholders equity/
shareholders equity / owners equity /
own capital
- de risc risk capital / venture capital.
- social share capital / equity capital
- statutar statutory capital
- subscris subscribed capital
- subscris i (ne)vrsat
subscribed and (un)paid
capital
- utilizat employed capital / owned
capital.
- variabil variable capital
- vrsat paid-in capital / paid-up
capital.
Capitalizare : - capitalisation
- bursier - market capitalisation
- a rezervelor capitalisation of
reserves.
Carnet note-book
- de cecuri check book / cheque book
Carte de credit credit card
Cartea mare ledger
Casare discard
Cas : - house
- de compensaie clearing house
- de confirmare confirming house
- de economii - saving bank
Cash-flow actualizat present-day cash
flow
Casier cashier
Casierie pay office
Categorie de aciuni class of shares
Categorie / clas de conturi class of
account
Cauiune collateral / security / surety
bond.
Caz de for major - force majeure
Cazurile care exonereaz de

rspundere
the cases relieving from liability
Ctig : gain / profit
- de capital capital gain
- net din dobinzi net interest income
- nominal money income / nominal
income
- sau pierder pe termen scurt
short term gain or
loss
Cec : - check / cheque
- anulat cancelled check
- n alb blank check
- andosat endorsed check
- barat crossed check
- certificat certified check
- coresponden - correspondence
check
- la ordin order check
- nu la ordin check not to order
- la purttor bearer check
- pltibil n cont account only check /
collection only check
Cedent assigner
Centru : - center
- de cost cost center
- de profit profit center
- de responsabilitate responsability
center
Cenzor auditor / chartered accountant
Cercetare-dezvoltare
research & development
(R&D)
Cercul
- de cumprtori circle of customers
- (uri) financiare financial circles
Cerere : - plea / motion / petition/
demand/ request
- de arbitraj demand for arbitration /
request for arbitration
- de scutire de impozit claim of
equitable relief
la cererea cumprtorului
at the buyers
request
Cerine / solicitri n vederea
autorizrii
approval
requirements
Certificat : - certificate
- de depunere deposit certificate
- de depozit(warrant) warehouse
warrant
- de dividende dividend right

certificate
- de nregistrare a unei firme
certificate of
incorporation
- de origine Certificate of Origin
- de participare la profit
profit-sharing
certificate
Cesionar asignee
Cesiune : - assignment
- n alb assignment in blank
- general / global - blanket
assignment
- de imobilizri disposal of assets
- nchis / nedeclarat - closed
assignment
Cheltuieli : - expenses / expenditures
- accesorii de achiziie expenses of
aquisition
- de asigurare insurance charges
- bugetare budgetary expenditure
- de administraie administrative
expenses
- anticipate (nregistrate n avans)
prepaid expenses / deferred
expenditures
- de capital capital expenditures
- de cltorie(deplasare) travelling
expenses
- de cercetare-dezvoltare R&D
expenditures
- de constituire / nfiinare
formation expenses /
start-up expenses / preliminary
expenses /
preoperating expenses.
- curente current expenditures
- de descrcre unloading charges
- de desfacere selling expenses
- directe direct expenses
- de expediere(expediie)
forwarding charges
- de exploatare operating expenses
- exceptionale extraordinary
expenditures
- financiare financial expenses /
financial charges
- fixe overheads / fixed charges
- generale overhead charges
- globale overall expenses
- cu impozitul pe profit income tax
expenses
- indirecte indirect expenses
- indirecte de producie factory
overheads
- de ncrcare loading charges
- de ntreinere i reparaii
repaired and maintenance
expenses
- legate de acordarea creditului
expenses for
granting
of credit
- de montaj rigging up expenses
- pentru investiii capital
expenditures /
investment
expenditures.
- de producie factory expenses
- de publicitate promotional
expenses /
advertising expenses / advertising
outlays
- punere n funciune running-in
expenses
- de regie administration expenses
- pentru reparaii repair charges
- secundare subsidiary expenses
- suplimentare aditional charges
- cu transportul (de bunuri, persoane)
transportation cost / cost of carriage

Chirie rent
Chiria tenant / lessee
Chitan - vaucher / receipt
Ciclu de exploatare operating cycle
Cifr : - figure
- de afaceri sales / tur nover
Ciocnirea intereselor clash of interests
Circulaia mrfurilor movement of
goods
Circulaie bneasc - currency
circulation
Circulaie de tranzit transit traffic
Clas de servicii class of services
Clasificare : - classification
- a cheltuielilor dup tip expense classification by type.
- a conturilor account classification
Clauz : - clause
- de non-concuren - competition
clause
- nu la ordin NOT TO ORDER clause
Client client / customer.
CNP- personal ID, personal numerical
code
Coeficient : - ratio
- de cheltuieli generale costing
supplement
- de ndatorare debt ratio
- de lichiditate liquidity ratio
- multiplicator al capitalizrii
aciunii
8
price-earning ratio (P/E
Ratio)
Colaborare co-operation.
Comand : - order
- de descrcare landing order
- de livrare delivery order
- permanent - standing order
A da / a plasa o comand - to place an
order
n cazul anulrii comenzii
should the order be cancelled
v rugm s acordai cea mai mare
atenie comenzii pls give this order
your best attention
Comanditar silent partner / limited
partner /
dormant partner / sleeping partner /
inactive partner
Comanditat general partner
Comerciant : trader
- individual sole trader
Comisie commission / committee

- bugetar - budget committee
- de anchet - committee inquiry
- de arbitraj arbitration commission
- de conciliere conciliation committee
- economic - economic commission
- de evaluare valuation committee
- financiar - financial commission
- guvernamental - gover nmental
commission
- interdepartamental interdepartamental
commission
- de litigii litigation committee
- permanent - standing committee
- provizorie acting committee
- de recepie acceptance committee
- de revizie / verificare audit
commission
- special - special committee
Comision : - commission
- bancar bank charges/ bank
commission
- de schimb exchange commission
Comitet committee
- consultativ advisory committee
- de direcie executive committee
- de conciliere conciliation committee
Comitetul Internaional pentru
standardizarea contabilitii
International Accounting Standard
Committee (IASC).
Comparaia bilanului balance sheet
comparison
A compensa to compensate
- cheltuielile to ofset expenses
- daunele to make up damages
Compensare roll-out
Compensaie : - compensation / clearing/
ofseting / roll-out.
- echitabil - reasonable compensation.
Competent specialized
Competen : - competence.
- de semntur comun - joint signing
power
A completa to complete / to fill up
(pt.formulare)
Compromis compromise
A ajunge la un compromis to come to
an arrangement
A comunica to communicate
A comunica (o dat) to advise
Concesie - concession
Concesiune franchise
Concluzie - conclusion
Concordat composition
Concurent competitor
Concuren - competition
Condiii terms / conditions.
- convenabile advantageous terms
- oneroase burdensome conditions
Conducere management
Conducerea managing board /
managing directors
A confirma to confirm
Conform(cu...) in accordance (with...)
conform instruciunilor instructions

as directed
n conformitate cu in compliance
with
Confirmare : - confirmation
- a soldurilor canfirmation of
balances
- de sold bancar bank certificate /
bank
confirmation
Conglomerat conglomerate
Conosament bill of lading
Consecin - consequence
Considernd assuming /
Consignaie consignment
Consilier councillor / adviser
Consiliu de Administraie Board of
Directors /
Managing Board
Consolidare : consolidation
- pe paliere multi-stage
consolidation /
9
multi-tier
consolidation
Consoriu consortium / sindicate
A constata to establish / to find
- defecte to find faults
Constatarea pagubei
ascertainment of the
damages
Constituirea unei societi

constitution of a
company / founding a company.
Consum : consumption
- de materiale material consumption.
A consuma to consume
Consumabile consumables /
consumable goods.
Consumator consumer.
Cont : - account
- activ active account / asset account.
- analitic analytical account
- de ateptare suspanse account
- bancar bank account
- al bilanului de nchidere
balance sheet
account
- de cecuri check account
- colectiv / de control / general
control account
- curent current account
- pentru consolidare consolidation
account
- corespondent ofset account
- curent al asociatului partners
current account /
partners
drawing account
- de depozit drawing account
- detaliat detailed account
- de exploatare general - trading
account
- financiar financial account
- de gestiune management account
- de gestiune a trezoreriei
cash management account.
- interimar interim account
- de pasive liability account
- de producie production account
- de profit i pierderi income
statement /
profit and loss account (US) /
profit and loss statement (UK).
- reflectat cost control account
- de regularizare adjustment account

- de regularizare activ-pasiv
asset-liability adjustment account.

- de salarii salary account
- sintetic syntetical account
- de venituri income account
n contul... - for the account of...
A deschide un cont to open an account
pe cont propriu to ones own
expense
Contabil : accountant / book-keper
- de gestiune cost accountant /
management accountant.
Contabilitate : - book-keeping /
accountancy (birou) /
accounting (activitate)
- analitic de exploatare cost
accounting
- autonom - self balancing accounting
- confidenial - confidential
accounting
- a costurilor curente current cost
accounting
- n dubl partid - double-entry bookkeeping.
- financiar - financial accounting
- informatizat - computerised bookkeeping
- integrat - integrated accounting
- pe foi volante loose-leaf accounting
- la preul de revenire constant
cost(value)
accounting.
- plurimonetar - multiple currency
accounting
- a salariilor patroll record / wagesalaries record
- a valorii actualizate price level
accounting
Contact contact / touch
A fi n contact cu...- to be in touch
with...
A intra n contact cu...- to come into
contact with...
Contare allocation
Contingent - quota
Contrafacere counterfeiting
A contramanda to cancel
Contraprestaie - consideration
Contrapretenie counter-claim
Contrapropunere counter-proposal
Contrapartid - countertrade
...% din contravaloare - ...% of the
consideration
Contravaloare counter-value
A contraveni instruciunilor to act
contrary to instructions
Contravenie contravention
A-i aduce contribuia to make ones
contribution
Contribuie - contribution
10
- a acionarului shareholder
contribution
Control : control / audit / inspection
- anual annual audit
- (ul) bilanului balance sheet audit
- bugetar budgetary control
- (ul) costurilor cost control
- contabil formal audit of clerical
accuracy /
arithmetic and procedural
check
- financiar inland revenue inspection
- (ul) gestiunii management control
- inopinat unexpected inspection
- (ul) intermediar al conturilor
interim audit
- (ul) inventarului physical check
- (ul) raportului de verificare report
referencing
/ audit
report review.
- (ul) stocurilor inventory control /
stock control.
- tranzaciilor transaction audit.
A fi sub control to be under control
A controla o marf - to check up a
commodity
Controlor extern external auditor
Cooperativ de credit credit union
A corespunde cu to tally with
Corespondena conturilor
accounts
correspondence.
Corespunztor - suitable
Corporaie corporation
Contract : contract / agreement
- (ul) nu mai este condiionat de...
the agreement become
unconditional to...
- de constituire founding treaties
- colectiv de munc - collective labour
agreement /
collective bargaining
agreement
- de mprumut loan agreement
- de nchiriere lease agreement
- de locaiune company lease
agreement
- de munc - contract of employment
- de prestare de servicii service
contract
- de transfer de aciuni share
transfer agreement
Acest contract se supune dreptului
romn
This agreement shall be governed by

and costrued
in accordance with Romanian Law.
Coninutul transportului content of
consignment
Convenabil - convenient
Convenie pentru evitarea dublei
impuneri
double taxation convention
A convoca (o comisie) to convene (a
commission)
Copie copy
Corectare - correction
Cost : - cost
- de achiziie aquisition cost
- de achiziie (la anume dat)
historical cost
- de capital capital cost
- complet absorbtion cost
- al capitalului mprumutat lend
capital cost
- de comercializare marketing cost
- direct direct cost
- direct al muncii direct labour cost
- direct al materialelor direct
material cost
- de distribuie distribution cost
- estimat estimated cost
- de exploatare operating expenses /
running expenses / business
expenditure
- fix fixed cost
- (uri) indirecte de munc - indirect
labour cost
- (uri) indirecte de materiale
indirect
material cost
- (uri) indirecte de producie
production overheads /
manufacturing overheads
- de livrare delivery cost
- marginal marginal cost / incremental
cost
- marginal descresctor
decreasing
marginal cost
- (ul) materiilor prime consumate
cost of materials
consumed
- mediu average cost
- mediu variabil average variable
cost
- mediu ponderat weighted average
cost.
- (uri) neincorporabile
exceptional nonrecurring costs.
11
- normal de producie normal
production cost.
- de oportunitate oportunity cost
- (uri) periodice recurrent costs /
recurring costs
- de producie manufacturing cost/
production cost
- de producie plus marj - cost plus
- (ul) produciei stocate product
cost
- (ul) produciei vndute cost of
goods sold
- (uri) regresive regresive costs
- de revenire bugetar - budgeted
cost
- de ruptur de stoc shortage cost
- de subactivitate (omaj) cost of idle
capacity /
cost of idleness / unabsorbed
overhead
- (uri) semivariabile semi-variable
costs
- standard standard cost
- (uri) suplimentare supplementary
costs /
extra costs.
- (uri) supraevaluate inflated costs.
- (uri) de transformare conversion
costs.
- unitar unit cost
- (uri) variabile variable costs.
A costa to cost
- ieftin to be cheap
- scump to be dear
Co valutar basket of currency
Cot - quota.
- de amortizare redemption quota
- de impozitare rate of taxation
- oficial - official quotation
- de profit share of profit
Cotare - quoting
Cotat la burs - publicly quoted/ publicly
listed
Cotaie : quotation
- la burs - official listing
Cotor(de chitan) stub / counterfoil.
Crean : - debt / claim / accounts
receivable /
receivables
- (e) clieni receivables /
trade accounts receivable
- exigibil - debt due
- incert - doubtful account
- irecuperabil - bad debt
- (e) strine foreign assets
Credit : credit / loan
- bancar bank credit
- comercial trade credit.
12
- consumator consumer credit
- de exploatare working capital credit /

working assets
- garantat secured credit / guaranted
credit
- imobiliar construction credit
- de investiii capital investment loan
- ipotecar loan on mortage
- nerambursabil nonreimbursable
credit
- de sudur - bridging finance / bridging
loan.
- pe termen scurt short-term loan
- pentru nlturarea greutilor
temporare
credit granted to remove temporary
difficulties
- n trane installment credit
A credita to credit
Creditare crediting
- a taxelor vamale crediting of
customs duties
Creditor lender / creditor.
Cretere : - increase / growth
- de capital capital increase
- progresiv - increment
- a valorii appreciation
Cresctor(n cretere) increasing /
growing
Criteriu criterion
Criz - crisis
- de durat - lasting crisis
- financiar - financial crisis
A determina o criz - to bring about a
crisis
A iei din criz - to come out of a crisis
A trece printr-o criz - to go through a
crisis
Cronic - chronic
A cumpra : to buy
- cu amnuntul to buy retail
- avantajos to buy cheap
- de prob - to buy retail
- n rate to buy on the instalment /
to buy on the hire-purchase
system
- cu ridicata to buy wholesale
Cumprare : - purchase
- a bunurilor imobiliare purchase of
real estate
- a bunurilor mobiliare
purchase of personal estate.
- n comision buying on commission
- pe credit credit purchase / term
purchase
- a intreprinderii de ctre personal
management buy out (MBO).

- la termen buying for future delivery
Cumprtor buyer / assignee /
customer.
- care pltete n numerar buyer
who pays cash
A avea un cerc (numr mare) de
cumprtori
to have a large number of customers
A avea puini cumprtori to have
few customers
CUI Sole Registration Code
Cunotin - aquaitance
A aduce la cunotin to bring to
somebodys notice
Cupon coupon
Curat la bord (naval) clean on board
Curs(valutar, al aciunii) : rate / course.

- al aciunilor price of shares
- al bursei exchange price
- (ul) cel mai sczut lowest price
- al evenimentelor course of events
- favorabil favourable rate
- forat forced exchange
- al hrtiilor de valoare
course of paper
securities
- de inventar inventory rate
- liber free rein
- mediu average price
- de revenire al produselor
revenue course of the
products
- de schimb rate of exchange
- de schimb (la data tranzaciei)
historical rate of exchange.
- de schimb la bursa neagr - blackmarket rate
- stabilit firm price
- unic only course
- al valutei rate of exchange of the
currency
- variabil fluctuation of exchange
- (ul) zilei current market value / price
of the day
cursul se menine constant prices
are fir m
A calcula dup curs
to calculate at the rate of
exchange
A ctiga (pierde) dup curs to win
(lose) in the rate of exchange
la cel mai ridicat curs
at the highest rate of

exchange
pierderi la curs losses from the
diference in the rate of exchange
scdere treptat a cursului
gradual decline pn the rate of exchange.
schimbarea cursului change in the
rate of exchange
Umflarea cursului undue rise in the
rate of exchange
A umfla n mod artificial cursul to
rise price artificially.
urcarea cursului rise n the rate of
exchange
A da curs unei chestiuni
to let a matter take its course
Curte de Apel Apellate Court
Curte de Conturi Audit Office
Curtier broker
Curtaj brokerage
Cu majoritate simpl - by simple
majority
Cum este menionat mai jos as set
forth below
Custodie lay-away.
Cuvnt word
- de deschidere opening speech
- de nchidere closing speech
- de onoare word of honour
Cu alte cuvinte in other words
A-i clc cuvntul to break ones
promise
A cere cuvntul to ask to speech
A crede pe cuvnt to take somebodys
word for it
A lua cuvntul to take the floor
A-i retrage cuvntul to take back
ones promise
Cuvntare speech
A ine o cuvntare to deliver a speech
13
Dac este cazul if necessary / if need

be /
if appropiate
Data date
- declarrii declaration date
- ncrcrii loading date
- nregistrrii date of record.
- limit - deadline
- scadenei maturity date
De la data de after date
Dare de seam : - statement
- contabil - accounting statement /
report accounts
- comparativ - comparative statement
Datorie : financial debt / liability
- (ii) n afara exploatrii
accounts payable non trade
- bneasc - money debt
- (ii) fa de furnizori account
payable
- (ii) fa de teri exter nal liabilities
- fiscal - tax liability
- ipotecar - mortage debt
- litigioas - litigious debt
- (ii) periodice pe termen scurt
accruals
- (ii) pe termen lung long-term debt /
funded debt
- (ii) pe termen scurt current
liabilities /
short-term
liabilities.
- (ii) din exploatare(ctre clieni)
trade account
payable
- de rang posterior (subordonat) subordinated liability.
- de stat public debt
Daun - loss
- material - damage
n dauna intereselor...
contrary to the interests
of...
Daune-interese - damages
De bun voie on a voluntary basis
De jure de iure
De principiu as a matter of a general
principle
Debit debt
A debita to debit
- un cont to debit an account
Debitare - debiting
Debitor : debtor / borrower
- (i) solidari joint & several debtors.
Deblocare clearing
- a fondurilor to lease of founds

Decdere economic - economic decline
A duce la decdere to lead to decay
Se afl n stare de decdere
to be on the down
grade
Decalaj economic - diference
Decizie : decision / resolution / sentence /
ruling
Nu exist nici o decizie a unei
instane i nici un comentariu n
literatura de specialitate precum
c...- There is no court ruling which and
no legal scholar who clais that...
A declara n loc de jurmnt

to declare on lieu of
an oath.
Declaraie : testimony / declaration
- de aderare i de subscriere de
aciuni declaration of accession and
subscription of shares
- de dividende declaration of
dividends /
dividend
announcement.
- de export (import)
export (import)
specification
- fiscal - tax return
- guvernamental - gover namental
statement
- de impozit return of income
Decont detalied account
- de burs - securities trading
statement
Decontare settlement
- pe credit s. on credit
- fr numerar settlement without
cash
- interbancar - s. of accounts between
banks
- pe baza soldurilor
s. of accounts on the basis of
balance
- prin virament s. by transfer
Deducere : deduction
- de impozit - allowance
- retroactiv a unui deficit tax loss
carry-back
- din vnzri sales deduction
Dedus deducted
Defalcare defalcation
Defect defect
Deficit deficit
14
- bancar bank deficit
- bugetar budgetary deficit
Deficitar defective / adverse
Definiie definition
Degrevare abatement
Delapidare embezzlement
Delapidator - embezzler
Delegare delegation
Delegat delegate
Delegaie (act sau misiune)
delegation
A delibera to deliberate
Delict ofence
- civil civil ofence
- comercial commercial ofence
- penal penal ofence
A delimita atribuiile to define the
attributions
Denumire : - designation / name
- a mrfii denomination of goods
- a societii company name
Departament productiv production
department
A depi (un credit) to exceed (a
credit)
Depire a posibilitilor de
cumprare
exceeding of buying potentialities
Dependen financiar - financial
dependency
am fcut tot ceea ce depinde de
noi
we have done our best
Deplasare travelling
A deposeda to dispossess
Depozit (cldire) warehouse
- e(conturi) creditoare deposits
- (sum) rambursat returnable
deposit
Depozitare - warehousing
Depreciere : depreciation
- accelerat - accelerated depreciation
A depune to deposit
- bani la banc - to deposit money at a
bank
- o cerere to file a motion / to file an
application
- n cont to place to account
Depunere deposit
- cu ctiguri d. with prizes.
A derula un contract to execute a
contract
Descoperit overdraft (pt.conturi)
A desemna to appoint
A desface to undo
- contractul to set aside the contract

Desfiinare abolition
A despgubi to indemnify
Despgubire compensation /
indemnity/ damages
- de asigurare insurance indemnity
- pentru avarie average payment
- pentru daune indemnity for losses
- n numerar pecuniary compensation
- suplimentar - additional damages
A primi o despgubire to receive
damages
Destinatar consignee
A deteriora to damage
Deteriorare - deterioration
Deintor al obligaiunii bondholder
A devaloriza to devalue
Devalorizare devoluation
Dever sales
Devize : - currency
- convertibile convertible currency
Deviz (calcul) estimate
- estimativ rough estimate
- de cheltuieli estimate of costs
A dezinvesti to dezinvest
Dezinvestire dezinvestment
Dezvoltare development
Diferen : - diference / variance /
discrepance
- de curs diference in the rate of
exchange
- (ne)favorabil - (un)favorable
variance
- de inventar inventory diference /
stock diference
- de randament labour time variance
- de reevaluare revaluation reserve
or surplus
- de valoare ntre intrrile i ieirile
din stoc
stoc price
discrepances.
Diluare dilution
...din care rezult fie...fie...- ...implies
whether...or...
Director : - director
- adjunct deputy director
- executiv executive director
- financiar financial director
- general general director
Disciplin - discipline
- de credite credits discipline
- financiar financial discipline
Discuie discussion
A supune discuiilor to submit for
discussion
problema s-a discutat
15
the matter has been
discussed.
Disponibil available
Disponibiliti : - available funds /
funds available for
payment.
- la banc - available funds in bank
- n numerar cash in hand
- n valut - available funds in currency
Dispoziie order
- de decontare fr numerar
order to settle by transfer
- de ncasare order to collect
- de plat - payment order
A avea la dispoziie to have available
A pune la dispoziie to put at (your)
disposal
sunt la dispoziia Dvs I am at your
service
Dispoziii provisions
A dispune to dispose
- de bani to have money at ones
disposal
Distribuitor distributor / dealer
Distribuie ocult - hidden distribution
Diur n - dally allowance
Dividend : - dividend
- acumulativ accumulative dividend
- acumulat accumulated dividend
- cumulativ cumulative dividend /
cumulative preferred
dividend
- interimar(provizoriu) interim
dividend
- n numerar cash dividend
- prescris prescribed dividend
- prevzut forecast dividend
- statutar statutory dividend
Divizare spin-of / split-of / split-up
Dizolvare dissolution
Dobnd : - interest
- acumulat - accrued interest
- bancar - bank interest
- brut - gross interest
- compus - compound interest
- debitoare interest paid
- n perioada de construcie
interest in construction
period
- simpl - ordinary interest / simple
interest
- negativ - interest charge / negative
interest.
Documente documents
- contabile anuale annual accounts
- contabile anuale consolidate
consolidated accounts /
consolidated financial statements
- contabile de sintez - financial

statement
- contabile de sintez ajustate
pentru consolidare
- financial statement adjusted for
consolidation
purposes.
- contra acceptare documents
against acceptance
- contra plat - documents against
payment
- de ncrcare loading documents
- justificative vouchers
- de transport shipping documents.
Domeniu ambit
A aparine unui domeniu al...
to fall within
ambit of
Donator - donor
Dorin - wish / desire
A corespunde dorinei to meet the
wish
A-i exprima dorina to express a
desire
n conformitate cu dorina Dvs
according to your
wish
A satisface dorina clientului
to comply with the clients
wish
Dosar file
A ataa la dosar to file
Dovad - evidence / proof
- material - palpable proof
- de netgduit undeniable proof
- a pagubei evidence of damages
A aduce dovezi to produce proofs
A dovedi to prove
Drept : - right / law / privelege
- de achiziie de aciuni de ctre
salariai stock option plan
- administrativ Administrative Law
- de autor copyright.
- bancar banking privilege
- cambial Bill of exchange Law
- civil Civil Law
- comercial Trade Law
- de confiscare right to seizure
- de a face comer - right of carry on
trade
- de control right of inspection
- financiar Financial Law
- de folosin - right to use
- de gaj - lien
- internaional International Law
- de nchiriere lease right
16
- de opiune right to option
- penal Criminal Law
- de patent right under the patent
- de preempiune preemtive right
- de proprietate asupra mrcii
nregistrate
trademark right
- de participare al terilor
participation right of the
third parties.
- preferenial preferential right
- de proprietate intelectual intellectual property right
- de rscumprare right of
redemption
- de reziliere a contractului
right to cancel of
contract
- de semntur - right to sign
- secundar derivative (secondary)
legislation
- de semntur - authority to sign
- al statului de a emite moned state privilege to issue
banknotes
A avea dreptul la despgubiri
to be entitled to
damages
A avea dreptul de a ncasa
to have the right
to levy
A-i exercita dreptul to exercise its
right
A se folosi de dreptul de a ...
to avail oneself of
right to...
A leza dreptul cuiva
to eneroach upon
somebodys right
A recunoate drepturile cuiva
to admit somebodys
right
Dreptate justice
A avea dreptate to be right
A da dreptate to admit somebody to be
at the right
Dubl impunere(impozitare) double
taxation
Duplicat (copie) duplicate
Durat : - time / term
- economic de utilizare economic
working life
- estimativ de via - estimed useful
life
- tehnic de utilizare technical
working life
- de via - service life / estimed life /

life time.
Dup ndeplinirea tuturor condiiilor
rezolutorii
After fulfillment of all precedent (above
mentioned) conditions.
17
Ecart : - variance
- al costurilor pe centre cost
center variance
- al costului direct direct cost
variance
Echilibrare balancing
- a bugetului balancing of the
budget
Echilibru equilibrium / balance
- al balanei de pli
equilibrium of the balance of the
payment.
- bugetar budgetary equilibrium
- al circulaiei bneti
balance of currency
circulation
- (in)stabil (un)stable equilibrium
A menine echilibrul to mentain
the balance
A-i pierde echilibrul to lose ones
balance
A restabili echilibrul to restore the
balance
Echitabil equitable
Echipament : - equipment
- de birou office equipment
Economie economy
Economii rezultate din volumul
produciei
economies of scale
A economisi to save
- bani to save up money
Economisire - saving
Economist economist
A edifica to enlighten
Edificator - edifying
Efecte
- de comer - commercial papers
- (bancare) scontate bills
discounted
- garantate guaranted securities
- de pltit notes payable
- de primit (de ncasat) netes
receivable
- de prghie leverage
Efectiv efective
A efectua to efect / to carry out / to
make
- controlul
to carry out(to efecte) the
control
- pli to make payments
- o expertiz - to efect a survey
18
Efectuare efectuation / carrying
Eficien / eficient - efficiency
- a costului cost efficiency
A egala to equal
Egalitate equality
- deplin - full equality
A elabora to work out
Elasticitate : - elasticity
- a impozitului tax elasticity
- a cererii i ofertei
elasticity of supply and demand
Elementar elementary
Eliberarea unei facturi issue of an
invoice
A eluda to evade
Eludare - evasion
A emite to issue
- o prere to express an opinion
- o factur - to issue an invoice
Emisiune : - issue / issuance
- de aciuni stock issue / issuance
of share
- de obligaiuni bond issue /
public bond
- contra numerar issue against
specie /
issue for cash.
- de aciuni gratuite scrip issue
Energie power
Enorm enormous
Enumera to enumerate
Enumerare enumeration
Enun - enunciation
A enuna to state
Epuizare : - depletion
- a stocurilor stock outage
Eroare : - error
Erorile i omisiunile sunt
exceptate errors and omissions are
excepted(E&OE)
A estima to estimate
Estimativ estimative
A ealona to spread out
Ealonare spreading out
Etalon : yardstick / standard
- cantitativ quantitative standard
Etap - stage
A etatiza to nationalize
Etatizare - nationalization
A evalua to state / to valuate / to

apprize
Evaluare : - valuation / assesment /
appraisal / appraisment
- a activelor valuation of assets.
- pe baza veniturilor
earnings basis
appraisal
- a bazei de impozitare - estimed
assessment
- greit - misappraisment
- a riscurilor de credit
credit status
investigation
- innd cont de gradul de uzur app. taking wear and tear into
account
- sub valuare appraisment below
value
Evaluat (la) appraised (at)
Evaziv - evasive
Evaziune : - evasion
- fiscal - tax evasion
- valutar - currency evasion.
Eveniment : - event
- posterior nchiderii bilanului post balance sheet event /
subsequent event.
Eventual possible
Eventualitate possibility
Evident obvious
Eviden(a actelor) record
- bneasc (valoric) cash
statement
- a corespondenei
correspondence files
- a economiei naionale
survey of the national
econimy
- a executrii bugetului
statement of the fulfilment of
budget
- a impozitelor taxation record
A pune n eviden - to show of
A scoate n eviden - to point to / to
evidence
A ine evidena... - to keep a record
of...
A ine n eviden - to keep on the
files
A evidenia to evidence / to
distinguish
19
A evita to avoid
- o nenelegere to avoid a
misunderstanding
Evitare : - avoidance
- a dublei impuneri
internaionale international double tax avoidance.
A evolua to evolve
Evoluare evolution
Evolutiv evolutive
Exact accurate
A exagera to exaggerate
A examina to examine
Excedent surplus / excess
- bugetar budgetary surplus
Excedentar in excess
Exces de capital overcapitalisation
Executare silit - execution debt
enforcement
Exerciiu financiar accounting
period
A excepta to except
Excepie exemption
Exces excess
Excesiv excessive
A exclude to exclude
Excludere exclusion
A executa to carry out
Executant executant
Executare carrying out
- a comenzii carrying out of order
- a contractului fulfilment of
contract
- forat (juridic) enforcement
Executiv executive
Execuie-manual - hand-made
Exemplar copy
- gratuit free copy
In dou exemplare in duplicate
A exemplifica to exemply
Exemplificare exemplification
Exemplu example
De exemplu for example
A da ca exemplu to quote as a case
of point
A exercita to exercise
- un drept to exercise a right
- o funcie to act in a certain
capacity
- influen - to exerct influence
Exerciiu exercise
- financiar financial year

n exerciiul funciunii in the
exercise of ones duty
Exigent exacting
Exigen - exactingness / exigency
Exigibil due
Existent existing
A exonera to exonerate
- de rspundere to relieve from
liability
cazurile care exonereaz de
rspundere
the cases relieving from liability
Exonerare exoneration
Exorbitant - exorbitant
A expedia to dispatch / to forward
- avizul to send the advice
- comanda to ship the order
- mrfuri to forward goods
- o scrisoare to send of a letter /
to post a letter
- prin pot - to send by post
Expediere dispatch
Expeditor shipper / sender
- al scrisorii sender of letter
- al mrfii consigner / shipper /
forwarder
Expert expert withess
Expert contabil auditor /
certified public
accountant.
Expertiz - survey
- contabil - audit
Expirare expiry
Expirat - expired
Explicaie narrative
Exploatare exploitation
- comun - joint exploitation
- a cilor ferate working of the
railway
dare n exploatare putting into
operation
mijloace de exploatare
means of
exploitation
mod de exploatare manner of
exploitation
reguli de exploatare rules of
exploitation
A fi n exploatare to be in operation
A extinde to extend
Extindere extension
Extrabugetar outside of budget
Extraordinar extraordinary
20
Extras excerpt
- de bilan - summarized balance
sheet
- de cont bank statement /

statement of account.
- din registrul companiilor
registry
exerpt
A exclude to bar.
ECU unitate monetar european,
scriptic
pn n 2001 inclusiv..
EURO unitate monetar european
(cash),
ncepnd cu 2002.
.
A face
- cassa to cash up
- o factur - tomake out an invoice
facilitate de cass overdraft
facilities
Factor factor
Factur : - invoice / bill
- de achiziie purchase invoice
- consular - consular invoice
- dataliat - itemized invoice
- original - original invoice
- proforma proforma invoice.
- specific - itemized invoice
conform facturii alturate
as per enclosed invoice
la prezentarea facturii
on tendering the invoice
A legaliza o factur - to legalize an
invoice
A prezenta o factur - to hand an
invoice
Factorizare : factoring
- de datorii debt factoring.
Facultate University
Facultativ - optional
Falit bankrupt
Faliment bankruptcy.
- fraudulos fraudulent bankruptcy
A da faliment to go bankrupt
A declara faliment
to file ones petition of bankrupt
Falit - bankrupt
Fals forgery
- n acte publice forgery in public
documents
A face un fals to commit forgery
A falsifica to forge
Falsificare forging
Falsificat forged
Falsificator forger
Produs falsificat adulterated product
Favoare favour
n favoarea noastr in our favour
sold n favoarea Dvs sold in your
favour
A cere cuiva o favoare to ask a favour
of someone
Favorabil favourable
A profita de o ocazie favorabil to make use of a favourable
occasion
A favoriza - to favour
- comerul to promote trade
Favorizare favouring
Fr - without
- angajament din partea noastr without any liability on our part
21
- dat - undated
- mijloace without means
- numerar cashless / by transfer.
- semntur - signature missing
- valoare valueless / worthless
Fel kind / manner
- al mrfii kind of goods
- al transportului manner of
transportation
A feri to protect
Ferm firm
Ofert ferm - firm ofer
FIBOR Frankfurt Interbank Ofered Rate.
Fictiv fictitious
A figura to appear
- n registre to appear in the books
Fil - sheet of paper
Filial : - subsidiary company / branch
office
- bancar - branch banking
- n strintate subsidiary fron
abroad.
Fin fine
Final final
Financiar financial
activitate financiar financial
activity
ajutor financiar financial assistance
an financiar financiar year
balan financiar financial balance
cercuri financiare financial circles
criz financiar financial crisis
disciplin financiar financial
discipline
mprumut financiar financial loan
msuri financiare financial measures
obligaie financiar financial liability
operaii financiare financial
operations
plan financiar financial plan
politic financiar financial policy
situaie financiar financial position
A finana to finance
Finane finance
Finanare : - financing
- bugetar - budgetary financing
- continu - steady financing
- prin fonduri proprii proprietorial
financing
- sub form de credit
financing in the form of
credit
- a stocurilor inventory financing.
Finanat financed
Finit - finished
Firm : - company
- asociat - associated company

- complet afiliat - wholly-owned
subsidiary
- particular - private company
- personal - one-man business.
Fisc board of inland revenue.
Fiscal fiscal / revenue
Fi - card
- de container bin / card docket
- de control control card
- de eviden - register card
- de expediie forwarding card
- de lucru work order
- de material materials card
- tehnic - technical card
Fiier card-index
A fixa to fix
- condiii to stipulate the terms
- data - to fix the date
- preul to fix the price
- termenul to appoint the time(term)
Fixarea preului funcie de costul
marginal
marginal cost pricing
A fluctua to fluctuate
Fluctuaie range / fluctuation
- a cursului fluctuation of the rate of
exchange
- (ii) ale conjuncturii cyclical
fluctuations
- (ii ) monetare fluctuations of
currency
- a preului fluctuation of the price
- (ii) sezoniere seasonal fluctuation
dup fluctuaii repetate
after repeated
fluctuations
Flux : - flow
- brut de numerar gross cash flow.
- negativ de numerar negative cash
flow
- net net cash flow
- net de capital net capital flow.
Fil (formular) de declaraie privind
veniturile
income tax form
Foaie sheet
- de drum free pass
- de expediie waybill
- de nsoire accompanying document
- volant - leaflet
Folio folio
Folos / folosin - use
A folosi to use
- capitalul to use the capital
- creditele investite to use invested
credits
- mijloacele bneti to use the funds
22
- n mod eficient to use efficiently
- resurse financiare to use financial
resources
- resursele materiale to use material
resources
- rezervele inter ne to use the
internal reserves
- pe scar larg - to use on a large
scale
- toate mijloacele to use every
possible means
n folosul nostru in our benefit
A da n folosin - to make available
Fond : fund / stock
- de acumulare accumulation fund
- de amortizare sinking fund
- de asigurare insurance fund
- (uri) bneti monetary funds
- blocat blocked fund
- (uri) circulante circulating funds
- comun de plasament investment
fund
- de devize stock of foreign currency
- directorial management fund
- (uri) fixe fixed funds
- (uri) fixe de cass - imprest system
- de investiii investment fund
- de mrfuri stock of goods
- mutual unit trust / mutual fund
- de participare participation fund
- de pensii Pension Fund
- propriu equity funds / own fund /
capital resources /
proprietorship.
- de rulment current assets/ working
capital /
circulating capital /
fluating capital
- net de rulment net current assets.
- de salarii wages fund
- statutar statutory fund
- (uri) ale terilor deposits and
borrowed funds.
Fondator founder
For body / authority
foruri superioare a higher authority
A forma to form
- o comisie to make up a committee
- personal to train personnel
Formal formal
Form - form
- bneasc - form of money
- de conducere form of management
- de economie type of economy
- de proprietate type of property /
type of ownership
- de salarizare manner of
remuneration
n form corespunztoare in
suitable manner
n form legal in legal form
n form scris in writing
Formula de compromis formula for
compromise
Formular : for m
- de vot prin procur - proxi form.
Fraciune de aciune share bonus
Fracionarea aciunilor split up / stock
split
Franco free
Fraud : - fraud / embezzlement.
- fiscal - tax avoidance
Funcionar clerk
Funciune function
A intra n funcie to be commissioned
A pune n funcie to put into operation
Funciune function
In exerciiul funciunii in the

exercise of ones duty
Fundaie foundation
Furnituri supplies
Furnizori : - suppliers
- de date data providers.
A fuziona to amalgamate
Fuziune : - amalgamation / merger
- de conglomerat conglomerate
merger
- care trebuie notificat merger requiring a post-merger
notification.
.
Gaj pledge
A garanta to warant / to grant
Garantat secured / guaranted
Garanie : security / guarantee / bond
- de asigurare underwriting
guarantee
- a asiguratorului underwriters
guarantee
- bancar - bank guarantee
- bancar de participare la licitaie
bid bond
- bancar de bun execuie
performance bond
- bancar de plat a avansului
advance payment
guarantee
- bneasc - security
- a calitii guarantee of quality
- de fidelitate fidelity guarantee.
23
- de solvabilitate guarantee of
solvency
pe garania noastr on our
responsability
fr garanie without guarantee
A acorda o garanie to give a
guarantee
A lua asupra sa garania to assume
responsability
(A fi) gata to be ready
- de expediere ready for dispatch
- de ncrcare ready for shipment
- de recepionare to be taken
delivery of...
- pentru prob - ready to be tested
Gestiune : management
- a creditelor credit management
- financiar - business finance /
financial administration /
financial management.
- fiscal - tax planning
- frauduloas - embezzlement
administration
- greit - mismanagement
- a lichiditilor cash management
- de patrimoniu patrimony
administration.
Gestionar administrator
Ghieu - wicket
- unic de colectare a taxelor
all-in-one desk
collection
A plti la ghieu to pay over the
counter
Gir endorsement
- n alb blank endorsement
- parial partial endorsement
- total endorsement in full
A gira to endorse
- o cambie - to endorse a bill
Girant endorser
Girat - endorsed
Grad : - degree
- de solvabilitate credit rating /
credit worthiness
- de uzur fizic estimat
estimed degree of physical wear &
tear.
Greal - mistake
- de calcul miscalculation
- de fond fundamental mistake
din greal by mistake
A comite o greal - to make a mistake
A rectifica o greal - to correct a
mistake
A grei calculul to miscalculate
Greutate : - weight
- brut - gross weight
- net - net weight

Gril salarial - incremental scale
Grup : - group
- de firme group of companies /
consortium
- fiscal tax group.
.
Hrtie : - paper
- timbrat - stamped paper
Holding holding / parent company
Hotrre : award / resolution
- a asociailor shareholders
resolution.
.
Ieiri : - output
- de trezorerie - outlay
- din casierie cash payment /
disboursement
Imobilizare / imobilizri :
fixed assets / immobilization
- amortizabile depreciable assets
- (ne)corporale (in)tangible assets
- n curs fixed assets under
construction.
- financiare investment assets.
- fizice plant & equipment
- a mijloacelor locking up of funds
Import import.
Impozit : - tax.
- anticipat (la surs) withholding tax
- pe capital tax on capital / wealth tax
- pe cifra de afaceri tur nover tax
- cedular cedullar tax
- direct direct tax
- pe circulaia mrfurilor sales tax
- pe cifra de afaceri turnover tax
- contigentat divided tax
- (in)direct (in) direct tax
- fix fixed tax
- funciar real estate tax / property tax/
land tax
- indirect indirect tax
- n natur - tax in kind
- local rates
- pe operaii comerciale
tax on commercial
transaction.
- pe profit corporate income tax /
corporation tax.
- pe profit acumulat accumulated
profit tax
- progresiv graduated tax
- pe spectacole entertainment tax
24
- la surs - pay as you ear n /
paye tax deduction at source
- pe teren land tax.
- pe transport tax on transport.
- pe venit (de pltit) income tax
(payable)
- pe venituri din valorile imobiliare
tax on
distributions.
- pe venituri din comer i industrie
tax on incomes derived from trade and
manufacture.
Impozite, taxe i vrsminte
asimilate
tax expenses
Impozitare : - assessment / taxation.
- direct - direct taxation.
- progresiv - progressive taxation /
graduated taxation.
scutit de impozit tax free
Impunere taxation / assessment
A imputa to charge
Imputaie charge
Inacceptabil - unacceptable
Inactiv idle
Incapacitate de munc - inability to
work /
disability / work incapacity.
Incasso (ncasare) : - collection.
- documentar documentary collection
- simplu clean collection
A include n...- to include in...
Inclusiv inclusive.
Indemnizaie allowance / daily
allowance (DSA)
Indescifrabil illegible
Index - index
Indice : index / indicator
- de preuri price index.
Indicator : - indicator
- de lichiditate liquidity indicator.
- de profitabilitate profitability
indicator
Indisponibil unavailable
Indivizibil - indivisible
Industria de servicii tertiary industry /
service industry.
Ineficace inefective
Ineficacitate - inefectivness
Inefectiv null and void.
Inegal unequal
Inegalitate inequality
Inevitabil inevitable
Inexact inaccurate
Inexactitate inaccuracy
Inexistent non existent

Inexplicabil unaccountable
A infirma to invalidate
Infirmare -invalidation
Inflaie : - inflation
- progresiv - creeping inflation.
Inflaionist inflationary
Influent influently
A influena to influence
- calitatea to afect quality
- preul to afect the price
- piaa to influence market
Informaii obligatorii disclosure
requirements
Injust unjust
Inopinat unexpected
Inoportun - unopportune
Insolvabil insolvent
Insolvabilitate - insolvency
Inspectare - inspection
- a registrelor examination of the
book
Instabil unsteady
Instabilitate instability
- a preurilor fluctuation of price
Instalaii installations / plants / facilities
Instan de judecat competent court of competent
jurisdiction
Institut financiar financial institution
Instituie bancar (de credit) credit
institution
Instructaj briefing
Instruciuni instructions
- de ncrcare loading instructions
conform instruciunilor instructions
as directed
A contraveni instruciunilor
to act contrary to
instructions
Insucces - failure
Insuficiena capitalului undercapitalization
Integrare : - integration
- direct - single-tier consolidation /
one-stage consolidation
- global - full consolidation
Intenie intend
Interdicie prohibition
Interes interest
- comun common interest
- legitim legitimate interest
- reciproc mutual interest
ciocnirea intereselor clash of
interests
n dauna intereselor...
contrary to the interests
of...
25
n propriul lor interes in their own
interest
interesele noastre coincid our
interests coincide
A apra interesele to protect the
interests
Intermediar jobber
A interpreta to interpret
- greit to misinterpret
A intra to enter
- n legtur - to get in touch
- n obligaiile cuiva to devolve on
somebody
- n vigoare to come into force /
to enter into efect / to become
efective
Intransigent - intransigent
Intrare : - input / entry
- n casierie cash collection / cash
input
- pe debit debt entry
- n vigoare enforcement
Intreprindere cu activitate normal going
concer n.
Intreprindere personal sole (single)
proprietorship.
Introducere la burs - go public
A introduce pe pia - to launch on the
market
Inventar : - inventory
- material physical inventory
- permanent continuous inventory /
perpetual inventory.
- al stocurilor stock taking.
(A face) inventarul to take stock of...
Investigaie investigation
Investiie : - investment / incestment
good.
- activ - active investment
- brut - gross investment
- de capital capital investment
- n capital fix fixed investment
- (ii) interconectate (ncruciate)
interlocking
investments
- n mijloace fixe real investment
- net - net investment.
Investitor instituional institutional
buyer /
institutional
investor.
Involuntar - involuntary
Ipotec - mortage.
Ipotecare hypotecation
Irealizabil unattainable
Ireconciliabil - irreconciliable
Irecuperabil uncollectible.
Iremediabil irreparable
Ireproabil irreproachable
Irevocabil irrevocable
A irosi to waste
- fondurile to squander the funds
A iscli to sign
Isclire signing
Isclit - signed
Isclitur - signature
A (se) ivi to appear
Ivire appearance
- a unei dificulti cropping up of a
difficulty
- a unui caz de For Major occurance of Force
Majeure
.
A mbina to combine
Imbuntire improvement
A mpiedeca to prevent (from...)
mprejurare circumstance
- a cauzei the circumstance of
case
- favorabil - favourable
opportunity
- independent de voina noastr
circumstance beyond our control
ca urmare a unor mprejurri
neprevzute on account of
unexpected circumstances
cnd mprejurrile cer aceasta
as occasion
requires
concurs de mprejurri
concourse of
circumstances
dup mprejurri as the case
may require
n aceste mprejurri in this
instance
n funcie de mprejurri
depending on
circumstances
n mprejurrile actuale
under the present
circumstances
n mprejurrile date
26
in the given
circumstances
mprumut : borrowing / loan

- bancar bank loan
- bnesc cash loan
- brut gross borrowing
- cu dobnd de... - ...% loan
- fr dobnd - loan without interest
- fr termen termless loan
- financiar financial loan
- forat forced loan
- garantat secured loan
- intern inter nal loan
- interstatal interstate loan
- n natur - loan in kind
- obligatoriu (prin emiterea de aciuni)
bond loan / debenture loan..

- pe baz de cambie loan on bill of
exchange
- pe termen lung/scurt long/short
term loan
- prin emisiune de obligaiuni
debenture loan
- pentru acoperirea cheltuielilor de
producie
loan to cover working expenses
- rennoit renewed loan
- restant unredeemed loan
A mprumuta to borrow
- de la cineva to borrow from...
- pe cineva to lend to...
acordarea unui mprumut granting
of a loan
amortizarea unui mprumut
redemption
of a loan
lansarea unui mprumut floating of
a loan
A face un mprumut to contract a loan
A subscrie la un mprumut to
subscribe to a loan
mprumutat (persoan) borrower /
debtor
A mpuernici to empower
- un delegat to depute a mandatory
- un reprezentant to depute a
representative
mputernicit authorized agent /
empowered
mputernicire - power
- de a lua mprumuturi borrowing
powers
- nelimitat - unlimited powers

sunt mputernicit de societatea
noastr de a ncheia i semna
Contractul I am authorized by our
company to conclude and to sign the
Contract.
A nainta to advance
- o cerere to file an application
- un document to submit a document
- o reclamaie to lodge a claim
n afara bursei over-the-counter
n baza... - by virtue of.../ based on...
A ncasa to collect / to encash
- beneficii to collect profits
- bonificaii to collect allowances
- un cec to encah a cheque
- cheltuieli de judecat - to callect law
costs
- costul transportului
to collect the cost of
carriage
- despgubiri to collect damages
- impozite to collect taxes
- suma cuvenit - to collect the amount
due
- valoarea mrfii to collect the cost
of the goods
ncasare cash collection
la ncasare for collection
sub rezerva ncasrii subject to
collection
ncasat collected
de ncasat to be collected
A nclca to infrige
- angajamentul to break a
commitment
- clauzele contractuale
to infrige the clauses of
Contract
- un Contract to infrige a Contract
- convenia to violate the convention
- drepturile to encroach upon
someones rights
- interesele to go against someones
interests
- legea to violate the law
- obligaiile contractuale to fail to
meet ones
obligations under the
Contract
- un tratat to violate a treaty
nclcare infrigement
ncrcare loading
n cele ce urmeaz - herein below
A ncepe to begin
- derularea Contractului
to begin carrying out the
Contract
27
- executarea Comenzii to begin
filling the Order
ncepnd de la data de... as from...
A nceta to cease
- executarea Contractului
to suspend execution of the
Contract.
- activitatea to cease the activity
A ncheia un (contract, acord) - to

conclude a...
A nchide to close
- contul to close the account
nchidere closing
ora de nchidere closing time
A nchiria to rent / to let
- cuiva o cldire to let a building to
someone
- de la cineva o cldire to rent a b.
from someone
ncredere - confidence
A ndeplini to carry out
- condiiile prevzute
to observe the condition
stated
- Contractul to carry out the Contract
- norma to fulfill the norm
- obligaiile contractuale
to fulfill ones obligations under the
Contract
A fi n ntrziere to be in default
n msura n care dispoziii
obligatorii ale acestui Contract nu
prevd altfel... Unless mandatory
provisions of this Contract provide
otherwise
n mod echitabil - resonably
n natur - in kind
n numerar for cash
n orice caz- in any case
n orice eventualitate in any event
n sarcina Dvs in your charge
n special especially / in particular /
including without limitation.
n stoc on hand
nainte de achiziie pre-acquisition
i datorez iou
nceputul anului comercial
commencement of the business year
ncetare : - dissolution
- a plilor(juridic) suspension of
payment
- de comun acord
termination by mutual
agreement
- a relaiei de angajare dintr-un

motiv
importanttermination of employment for
good reason
ncheiat ntre...- concluded
between.../
entered into by and
between...
nchidere : - closing
- a unui cont closing an account
- a exerciiului financiar
year end closing(closure)
A nchiria to rent
nchiriere : - lend
- de mijloace fixe rental of fixed
assets.
ncorporare de rezerve reserves
incorporation
ndatorare indebtedness
- total - liabilities to outsiders
A ndeplini un (o)...- to fulfill a...
ndeplinire performance
A nfiina to substantiate
nfiinarea societii incorporation
A nregistra to register
- un act to enter a document
- intrri / ieiri de fonduri
to enter cash receipts /
payments
- o operaie comercial to enter a trade transaction
nregistrare : - registration(de acte) /
incorporation (de bunuri)
- contabil - accounting entry
- repetat - double-posting / duplicating
entry.
- de regularizare adjusting entry /
adjustment
nscris writ
A nsuma to total
A-i nsui to appropiate
- bunuri materiale to appropiate
property
A nela to decieve
A ntiina to let (someone) know
- clientul despre ... to advise the
customer that...
ntiinare information
- de anulare a creditului
notice of cancellation of
credit
- de deschidere a creditului
advice of opening of
credit
28
ntlnire : - meeting
- preliminar (pregtitoare)
preliminary meeting
ntmpltor accidental
A ntrzia to be late
- efectuarea plii to delay payment
A ntocmi to make up / to draw up
- un cont to make up an account
- un contract to draw up a contract /
to conclude a
contract
- o factur - to make out an invoice
- forme de plat - to draw up the pay
roll
- un proces-verbal to draw up a
report ( minute)
ntrebuinare use
mod de ntrebuinare direction for
use
A avea o larg ntrebuinare to be
widely used
A nu mai avea ntrebuinare to be out
of use
ntreprindere : company / concer n /
corporation
- mic - small business.
- public - public corporation
A ntrerupe to interrupt
- comunicaiile to suspend the
communications
- curentul to cut of the current
- tratativele to break of the
negociation
ntrerupere interruption
fr ntrerupere without interruption
ntreinere maintenance.
- curent - routine maintenance
Serviciul de ntreinere Maintenance
Department
ntr-un sens mai larg in the broader
sense.
A nelege to understand
A se nelege cu...
to come to an understanding
with...
preul se nelege FOBx
the price is
understood FOBx
nelegere understanding
- deplin - full harmony
- reciproc - mutual agreement
nviorare rally.
A judeca to judge
- un litigiu to judge a dispute
judecnd dup... judging by...
Judecat - judgement
Judector judge
Juridic legal / juridical
adresele juridice al firmelor
legal domicile of
companies
asisten juridic juridical assistance
persoan juridic corporate body
Jurisdicie jurisdicion
A fi supus jurisdiciei...
to be under the jurisdiction
of...
Jurisconsult legal expert / legal adviser
Jurist lawyer / legist
Jur nal jour nal
A intra sub jurisdicia to fall within the
ambit of..
A da n judecat - to sue
Judectorie court
Jurmnt - oath
A justifica to justify
- cheltuielile
to account for the expenses
(expenditures)
- fondurile primite
to account for the funds
received
Justificare justification
Justificativ justificatory
.
Lacun - gap
la termen on schedule
la valoarea par at par
la vedere on demand / on sight
A lansa to launch
- un mprumut to float a loan
A lmuri o nenelegere
to clear up a misunderstanding
Leaf - wages
A lua leafa to draw wages
A legaliza o factur - to legalize an
invoice
Legalizare autentication
Legalizat - legalized
Lege : Law
- relevant - applicable law
- retroactiv - ex post facti law
- a randamentului descresctor
law of diminishing retur ns.
29
- a societilor comerciale
companies act.
a avea putere de lege to have the
power of law
n conformitate cu legea in
compliance with law
a abroga o lege to abrogate a law
a respecta o lege to observe a law
Legislaie legislation
- fiscal - fiscal legislation
Legislaia (UE) (EC) law
Legislaia n vigoare applicable law /
gover ning law
Legislaia(n construcii ex.)
(building) law.
Legitimaie identity card (ID)
Leasing financiar finance leasing.
A leza to injury
Libera circulaie a bunurilor
free movement
of goods
Libertatea serviciilor freedom to
provide services.
Liberti fundamentale fundamental
freedoms.
Licen - license
Liceu High School.
A lichida to liquidate
- o datorie to discharge a debt
- un cont to settle an account
Lichidare : - liquidation / winding-up.
- forat (impus) compulsory
liquidation /
compulsory windingup.
- judiciar - juridical liquidation
- voluntar - voluntary liquidation /
voluntary winding-up.
Lichidator liquidator (court-appointed).
Lichiditate : - liquidity / cash / liquid
funds.
- n active (patrimonial) available
assets /
liquid assets
Licitaie : - auction / bidding / tender.
- nchis - closed auction
- valutar - currency auction.
speze de licitaie auction charges
A scoate la licitaie to put up to
auction
A vinde ;a licitaie to sell by auction
Limitat limited
Limit - limit
- minim - bottom limit
- de participare holding limit.
Linie : - line
- de credit credit line
- tarifar - tarif line.
Lipsa mijloacelor lack of means
Livrare delivery / shipment / dispatching
Lucru manual hand-work
Lucrtor manual manual labourer
.
mai ales ...- above all
mai ales, dar fr a se limita la... Including without limitation to...
mai puin less / minus.
Magazin : store
- cu adaos comercial minim
discount store
A majora to increase
- preurile to increase the prices
- salariile to raise the wages
Majorare - increase
Mandat (mputernicire) proxy /
mandate.
- bugetar budget mandate
- potal post office order
Manoper - labor / labour.
Manifest manifesto
A manifesta to evince
- interes pentru... to interest in...
- nencredere to show distrast
A manipula bani to handle money
Manoper - work
Manufactur - manufactory
Marj : - margin
- brut (comercial) gross margin
- net - net margin
- de profit profit margin
- a profitului brut gross profit
margin.
- de siguran - safety margin.
Majoritate simpl - simple majority
Marc comercial - trademark.
Masa profitului profit mass
Mas credal - creditors mass.
Maini i utilaje machinery &
equipment
Matc (de chitanier) stub / counterfoil.
Materii prime raw materials
Mn de lucru :
- calificat - skilled labour
- ieftin - cheap labour.
- ocazional (temporar) casual
labour
n msura n care dispoziii
obligatorii ale acestui contract nu
prevd altfel... Unless mandatory
30
provisions of this Contract provide
otherwise.
Msuri financiare financial measures
Medie : - average
- mobil - moving average
- ponderat - weighted average
- simpl - simple average.
Metoda : - method
- bazat pe estimarea activelor
assets estimation
method
- bilanului actualizat current cost
accounting
- de calcul method of calculation.
- compensrii costurilor
method of net
presentation
- de consolidare consolidation
method
- costurilor complete process costing
- costurilor directe direct costing
- costurilor pe comenzi order costs
method
- costurilor difereniale diferential

costing /
incremental
costing.
- costurilor pe faze stage cost
method
- costurilor n flux high tide costs
method
- costurilor de nlocuire
substitution costs
method
- costurilor normate rate-setting
costs methode
- costurilor standard standard costs
system.
- dividendelor dividend method.
- fluxului de numerar capitalizat
discounted cashflow method.
- non-compensrii method of gross
presentation.
- perioadei de recuperare a
investiiei
payback method
-regresiv de amortizare
reducing
balance method/
reducing
installment system/
declining balance
depreciation.
-scalar (hamburghez)- daily interest

calculation
Meninerea artificial a cursului la un
nivel ridicat artificial maintenance of
the rate of exchange.
Micorare - decrease
Mijloace : - means
- alocate appropriations
- bneti pecuniary means
- bugetare budgetary means
- circulante net working capital /
net current assets .
- de decontare means of settlement
- de exploatare means of exploitation
- extrabugetare extra-budgetary
means
- financiare financial means
- fixe fixed assets / capital assets.
- nchiriate leased fixed assets.
- de plat - means of payment.
- proprii own means
- suplimentare additional means
fr mijloace without means
imobilizarea mijloacelor locking up
of funds
lipsa mijloacelor lack of means
A mijloci to mediate
Minus valoarea de cesiune less on
disposal
Mod - manner.
- de aplicare way of applying
- de calculare way of calculation
- de exploatare manner of
exploitation
- de ntrebuinare direction for use
Modificare : - amendment
- prin alterare (tergere)
amendment by
alteration
- a valorii contabile charges in book
value.
Moned : - currency/ money
- convertibil - convertible currency
- liber convertibil - free currency.
- naional - local currency.
- scriptic - deposit money
- strin - foreign currency
Monitorul Oficial Official Gazette
Moratoriu moratorium.
Munc - work
- n acord piece work
- auxiliar - auxiliary work
- n comun joint work
- (ne)calificat - (un)skilled labour
- colectiv - team work
- la domiciliu work at home
- fizic - physical work
31
- grea hard work
- intelectual - brain work
- intensiv - intense work
- manual - manual labour
- de noapte night work
- cu ora work by the hour
- n mai multe schimburi work in
several shifts
- suplimentar - extra work
.
Navlu : - freight
- pltit freight paid
- pltit n avans advance freight
/prepaid freight
Neafectat de drepturi de...- free
of...right.
Neamortizabil irredeemable
Nebgare de seam - oversight
Necesiti de numerar cash
requirement
Necorespunztor inadequate
Necunoatere ignorance
Nedecis irresolute
Nedeclarat undeclared
Nedeterminat undetermined
Nedorit - undesired
Ne-executare non-performance
Neexecutat non-executed
Ne-executat unfilled
Nefavorabil unfavourable
Nefolosit unused
Nefolositor unless
Nefondat unfounded
Nefrancat unstamped
Nefolosit - unus
A nega to deny
Negarantat unsecured
Neglijen - negligence
din neglijen through negligence
Negociabil marketable / negociable
Negociabilitate negociability
Nentrziat without delay
rspuns nentrziat prompt reply
Nentrebuinat unused
de nentrebuinat unserviceable
Nenelegere misunderstanding
nenelegere regretabil
unfortunate misunderstanding
A lmuri o nenelegere
to clear up a misunderstanding
A evita o nenelegere to avoid a

misunderstanding
Nejustificat unjustified
Nelegal illegal
procedeu nelegal illegal procedure
Nelichidat unsettled
Nelimitat unlimited
Neobinuit unusual
Nepotrivire discrepancy
Nepotrivit unfit / innoportune
Neprevzut unforseen
- n... not provided in...
Nerealizabil unattainable
Neregul - irregularity
Nerentabil unprofitable
Nerespectare non-observance / noncompliance
- a obligaiilor non-fulfilment of
obligations
Nerezolvat outstanding / not settled /
unsolved
Neschimbat unchanged
Nesigur uncertain
A nesocoti to disregard
Nesoluionat pending
Nestabil unsteady
Neuniform non uniform
Neuniformitate lack of uniformity
Neutilizat idle
Nevndut - unsold
Nevmuit not yet cleared
Nevoit s... obliged to...
Nomenclatur - nomenclature /
denomination
Nominal nominal
A norma to set the rate
A normaliza to bring back to normal
Normare rate setting
Norm - rate / rate of work
- de amortizare redemption rate
- de baz - basic rate
- de cheltuieli rate of expenses
Not : - note
- de creditare credit note
- de debitare debit note
Notificare : - notice
- ctre autoriti notice to the
authorities
- de impunere notice of assessment
Numr de ordine running number
Nume - name
- comercial business name
n numele... on behalf of ...
Numerar : cash
- n cass - cash in hand
A numi pe cineva to appoint someone
Numire - appointment
32
- de arbitri appointment of arbitrators
n nume i pe cont propriu
in his own name and for his own
account
Numr number
- de exemplare number of copies
Numitor (matem.) - denominator
.
A obiecta to object
Obiectul de activitate object (of a
company)
Obiecii objections
A ridica o obiecie to rise an objection
Obiect de eviden - evidence object
A obliga to oblige
a se obliga prin... - to bind oneself
under...
a se obliga s... to undertake to...
Obligatoriu
mandatory / compulsory / binding
(upon)
Obligaie
- (de a face, plti, etc.) liability
- financiar financial liability
- legat de capital capital
commitment
fr obligaii without engagement
A avea obligaie fa de cineva
to be under obligation to
A impune o obligaie cuiva
to make it binding upon...
A-i ndeplini obligaiile
to fulfill ones obligations
A se sustrage unei obligaii
to evade an obligation
A trece la ndeplinirea unei obligaii
to begin to fulfill ones obligation
acestea intr n obligaia (cuiva)...
this is the...(somebodys) responsability
ne lum obligaia s... we
undertake to...
...se oblig s... - ...undertakes to ...
Obligaiune : bond / debanture
- convertibil - convertible bond
- garantat - guaranteed bond
- participativ - participating bond
- de rang posterior junior bond.
- rscumprat - redeemed bond /
redeemed debenture.
A obine to obtain
- avantaje to derive advantages
Ocupare deplin - full employment
Ofert : - ofer / bid / tender
- public de cumprare take over
bid (TOB) /
tender ofer.
- ferm - firm ofer
Ofertant oferor
Oficiu (birou) - office
- de plat - disbursing agent / paying
agent.
din oficiu automatically
A omite to omit
Omologare homologation / approval
Oneros onerous
condiii oneroase burdensome
conditions
A onora to honour
- o trat - to honour a bill
Onorariu fee / honorarium
Operaiune : - transaction / procedure.
- n activ lending business
- de asigurare - insurance
- bancar - banking operation
- de comision commission deal
- de decontare prin virament
settlement by
transfer
- de compensaie compensation
transaction
- n devize strine foreign currency
transaction
- (i) excepionale extraordinary
transactions /
extraordinary items.
- financiar - financial transaction
- de incasso - collection
- (ii) financiare financial operations
- de plat - payment
- de sfrit de an financiar closing
procedures /
year end
procedures.
- de transfer - transfer
Oponent opponent
Oportun opportune
la momentul oportun at the right
moment
Opional optional
Ordin order
- de descrcare landing order
- global collective order
- de livrare delivery order
- permanent standing order
- de plat - payment order
din ordinul i n contul Dvs
on your behalf and for your
account
la ordinul... to the order of...
33
pn la noi ordine until further
notice
A plti la ordinul... to pay to the order
to...
A transmite un ordin to transmit an
order
Ordine (a lucrurilor) order
- de zi - agenda
n aceast ordine de idei in this
respect
n ordinea stabilit in the appointed
order
numr de ordine running number
Ordonan de materiale materials
requisition
Organizarea intreprinderii pe centre
de responsabilitate responsability
accounting.
Origine origin
certificat de origine Certificat of
Origin
Ordonator de credite credit release
authority
Ore suplimentare overtime /
overhours.
A oscila to oscillate
Oscilaii fluctuations
- ale conjuncturii economic
fluctuations
- ale cursului aciunilor
fluctuations in the price of
shares.
Pachet / colet parcel

- de aciuni block of shares
- de bani wad of banknotes
Pagub - loss
- datorit avariei to due to
damage
- datorit nendeplinirii...
owing to nonfulfilment
of...
- n bani cash loss
- ntmpltoare casual loss
A aduce pagube to cause prejudice
A cauza pagube to cause a loss
A fi responsabil de pagube
to be responsible for the
loss
A suferi pagube to incur losses
constatarea pagubei
ascertainment of the
damages
dovada pagubei evidence of
damages
paguba se ridic la suma de...
the damage amounts
to...
Paradis fiscal tax haven
Paragraf paragraph
Paritate parity
- de schimb exchange parity
Parol - password
Parte : part / party
- advers - opposing party
- la beneficii share in profits
- civil - plaintif
- debitoare debit party
- exigibil n mai puin de un an a
mprumutului
pe termen lung
maturing portion of
long-term debt
- social (sum) share / share of a
cooperative.
Partener : partner / associate
- activ active partner
A participa to participate
- la beneficii to share in the profits
Participant - participant
Participare : participation
- la beneficii participation right
- la capital holding / stake /
participating
- n comandit - silent partnership /
limited partners capital
contribution
- financiar - financial participation
- la o societate S.A.
interest in a joint stock
company.
- la profit profit sharing.
- la venit equity in income
Participaie n cadrul grupului
intra-group
holding
Participaie majoritar - majority
shareholding
Particular - private
Partid dubl - double entry
Pasiv : - total liabilities and net worth /
pasive
- net exigibil net current liabilities
- permanent average level of
indebtedness
Pasive : - liabilities
- curente current liabilities
34
- fa de teri external liabilities
- tranzitorii acrued liabilities
Patron boss
Patrimoniu worth / equity
Pn n prezent hithereto
Pn la up to / till / within
Prt accused
Prghie financiar - financial leverage
Pri sociale ale terilor third-party
shares
Penalitate / penalizare penalty
Perchiziie search
Performane economice economic
performances
Perioad de garanie liability period /
warranty period / commitment period.
Permis de munc - work permit
Perioad : - period
- de arhivare preservation period(for
book or records)
- de graie grace period / defermet of
amortisation
- preaviz period of notification
- de prob - trial period
Perisabil - perishable
Permis : - permit / authorization / pass
- de reziden - residance permit
Persoan : - person / body
- juridic - legal body / legal entity /
legal person / corporate body
Personal calificat skilled labour.
Peste over
- norm - over and above the rate
- valoarea par above par
Pia : - market
- extern - foreign market
- extrabursier - Over-the-Counter
Market
- intern - home market
- mondial - world market
- la vedere spot market
- valutar - monetary market
A introduce pe pia - to launch on the
market
Pierdere : - loss
- (i) acumulate
accumulated(retained0 losses
- agregat - cumulated loss
- brut - gross loss
- contabil - book loss
- de capital capital loss
- (i) datorate debitorilor losses on
receivables
- (i) din exploatare operating loss
- net total - loss for the period
- a profitului loss of profit
Pierderi i profituri din exerciiul
anterior
prior
year items
A plafona to limit
- preurile to freeze prices
Plan : - plan
- ataat la prezentul plan attached
hereto
- de conturi chart of accounts
- contabil general system of

accounts /
codification of
accounts.
- de consolidare consolidation
programm.
- de investiii capital budget.
- financiar financial plan
A ntocmi un plan to work out a plan
Planificare planning
- de perspectiv - long-range planning
A plasa to place
- capital to invest capital
Plasament vesting
Plat : - payment
- n acord payment by results
- prin acreditiv payment by letter of
credit(L/C)
- amnat ( la termen) deferred
payment
- anticipat - advance payment
- n avans prepaid
- prin banc - payment through a bank
- pe bucat - piece-work payment
- n compensare payment in
compensation
- contra documente cash against
documents
- ealonat - spread out payment
- n numerar cash payment
- parial - part payment
- prin poli - payment by draft
- contra ramburs cash in delivery
(C.O.D)
- n rate payment by instalments
- scadent - payment due
- suplimentar - additional payment
- prin transfer payment by transfer
- la vedere payment at sight
aviz de plat advice of payment
balan de plat balance of
payments
condiii de plat terms of payment
contra plat against payment
fr plat without payment
interzicerea plii stopping of
payments
35
ncetarea plilor suspension of
payments
ntrzierea plilor delay n
payments
loc de plat place of payment
mijloace de plat means of payment
modaliti de plat mode of
payment
refuz de plat refusal of payment
scutire de plat exemption from
payment
somaie de plat writ of execution
termen de plat time of payment
ziua plii day of payment
A amna plile to postpone the
payments
A efectua plata to efect payment
A oferi nlesniri la plat - to ofer easy
terms
A prelungi termenul de plat to extend the time of
payment
A refuza plata to refuse payment
A solicita amnarea plii to request
the postponement of payment.
A relua plile to resume payments
A plti to pay
- anticipat to prepay
- n contul cuiva
to pay into somebodys
account
- cu un cec to pay by cheque
- la ghieu to pay over the counter
- o poli - to meet a bill of exchange
Pltibil - payable
pltit integral fully paid
Pltitor de impozite accountable
person /
taxable person.
Pli fcute n avans
payment on account
in advance
Pli n avans ctre fur nizori
advance payment to
suppliers.
Pli primite n avans advance
payments received
payments received
on account
Plic - envelope.
- cu o fereastr - window envelope
n plic separat under separate cover
n plic sigilat in a sealed envelope
Plusvaloare : - increase in value /

appreciation /
profit / surplus value
- de cesiune gain of disposal
- de consolidare surplu from
consolidation
- la vnzare profit on realisation.
Politic : - policy
- financiar accounting policy
Poli - promissory note / bill of exchange
- de asigurare insurance policy
- la ordin bill of exchange to order
- la purttor bill of exchange to
bearer
Pondere weight
Pontaj time keeping
Portofoliu de comenzi / contracte
contract
portofolio / backlog
Posesie possession
Posesor - owner
Post de activ (pasiv) asset (pasive)
item
A postdata to postdate
Post-restant poste restante
Post-scriptum postscript
Potal postal
mandat potal money order
tarif potal postage rates
timbru potal postage stamp
Pot - post
cu prima pot by return of post
data potei date as post mark
A expedia prin pot - to send by post
A pune la pot - to post
Potenial neutilizat idle capacity
Potrivit (contractului) under the
(contract)
Pozitiv positive
rspuns pozitiv affirmative answer
Poziie : - position
- acoperit - covered position
- n bilan - balance sheet item
Prag de rentabilitate breakeven point
Prealabil previous
n prealabil previously
Preaviz notice
A da un preaviz de 5 zile to give a 5
days notice
Precauie - precaution
cu precauie cautionsly
A preciza to specify
Precdere priority
cu precdere primarily
A prejudicia to be prejudicial to...
Prelevare : - levy
- personal - private drawing.
36
A prelua to take over
Preluare a controlului taking-over
Prelucrare / procesare processing
A prelungi (un credit) to extend (a
credit)
Prescripie / prescriere prescription of
claims
Prescurtare abbreviation
Prestare de servicii
rending of services / performance of
services
Preedinte president / chairman
Pretenie claim
- bneasc - cash claim
- juridic - legal claim
- litigioas - disputed claim
Pretenii / reclamaii claims
A pretinde to claim
Pre : - price
- acceptabil acceptable price
- de achiziie purchase price
- actual ruling price
- cu amnuntul retail price
- aproximativ approximate price
- avantajos favourable price
- de baz - basic price
- per bucat - price per piece
- de burs - exchange price
- de catalog list price / catalogue
price
- de concuren - competitive price
- comparabil comparable price
- de conjunctur - market price
- contractual contract price
- convenit agreed price
- convenabil resonable price
- de cost cost price / costs
- curent current price
- derizoriu ridiculously low price
- de desfacere/ de vnzare selling
price
- de dumping dumping price
- din factur - invoice price
- en gros wholesale price
- enorm exorbitant price
- de fabric - manufacturer price / ExW
price
- facturat invoiced price
- ferm firm price
- fix fix price
- impozabil taxable price
-
inacceptabil unacceptable price

inaccesibil prohibitive price
invariabil invariable price
de inventar stocktaking price
intern complet de export (PICE)
export all round

price
- intern complet de import (PICI)
import all round
price
- de livrare delivery price
- local local price
- maxim maximum price
- mediu average price
- minim minimum price
- moderat moderate price
- net net price
- nominal face value
- oferit ofered price
- plafon ceiling price
- de producie production price
- publicat published price
- redus reduced price
- de revenire complet absorbtion
cost
- de revenire la distribuie cost of
sale
- ridicat high price
- cu ridicata wholesale price
- total total price
- unic one price
- uzinal ExW price
- (ul) zilei current price
calcularea preului calculation of
price
cotaia preurilor price quotation
creterea preurilor the rice in price
diferena de pre diference in price
dirijarea preurilor price control
indicele preurilor price index
nghearea preurilor price freeze
la jumtate de pre at half price
limita preului price limit
lista preurilor price list
nivelul preurilor level of prices
(cu) pre ridicat highly priced.
preul se nelege ExW
the price is understood ExW
preurile oscileaz prices fluctuate
preurile marcheaz o stagnare
the prices are stationary
reducerea preurilor cut in prices
ridicarea preurilor rise in prices
scderea preurilor fall in prices
stabilizarea preurilor fixing of
prices
ultimul pre the last price.
A preciza preul to specify the price
A prevedea to forsee
dup cum s-a prevzut
as anticipated / as provided
Prevederi
- relevante relevant provision
- bugetare budget estimation
37
A preveni to warn
Prevenire prevention
msuri de prevedere preventive
measures
Previziune : - forecast
- reglementat - regulated provisions
- a fluxului de numerar cash
budgeted /
cash flow
forecast.
- de rentabilitate cost efectivness
analysis /
cost efectivness
study.
- pe termen lung long range forecast.
A prezenta o factur - to hand an
invoice
Prezent present
n prezent at present
pn n prezent up to now
Prim : - premium
- de aport contribution premium
- de asigurare insurance premium
- legat de capital paid-in surplus.
- de emisiune / de fuziune / de aport
additional paid-in
capital.
- de emisiune a obligaiunilor
premium on bond
- de export export subsidy
- de fuzionare merging premium
- privind rambursarea obligaiunilor
redemption premium
primul intrat primul ieit
first in first
out (FIFO)
Principiu : - principle / concept
- de anualitate anual basis / accrual
concept.
- (ii) contabile accounting principles /
financial accounting
standard.
- (ii) contabile de baz fundamental
accounting concept
- (ii) contabile general admise generally accepted accounting
principles (GAAP)
- al consecvenei consistency concept.
- al egalitii principle of equality
- al nediscriminrii nondiscrimination principle
- al permanenei metodelor
consistency concept
. - al prezentrii corecte
principle of fair
presentatio
- al prudenei prudence concept /
conservatism
- al valorii minimale lower value
method.
Procedeu nelegal illegal procedure
Procedur de autorizare autorization
procedure
Proces Verbal de Preluare a
produsului
Taking-Over
Receipt.
Proces Verbal de Acceptare a
produsului (ca urmare a inspeciei de
calitate a clientului)
Declaration of
Accomplishment.
Procur - proxy
Procuror district prosecutor
A produce un prejudiciu to cause a
prejudice
Producie : production / manufacturing
- n curs de fabricaie goods in
process
goods in
progress.
- imobilizat - immobilized production
- marf - commodity production

- net - net production
- stocat / pe stoc stocked
production.
Produse : - products / goods.
- derivate derivative products
- finite finished products / finished
goods
- reziduale scarp and waste
- falsificate adultererated products
produ sau cumpr - make or buy
Productivitate : - productivity
- marginal - marginal productivity
- a muncii labour productivity
Profit : - profit
- acumulat accumulated profit
- brut gross profit
- capitalizat capitalized profit
- disponibil pentru distribuire
profit available for
distribution.
- excepional windfall profit.
- din exploatare operating profit
- de fabricaie manufacturing profit
- de monopol monopoly profit /
38
super normal profit.
- nedistribuit undistributed profit /
retained profit
- net net profit.
- i pierdere profit and loss.
A profita de o ocazie favorabil to make use of a favourable
occasion
Profitabilitate profitability.
Progresiv progressive.
Proprietar : owner.
- al unei instalaii plant owner.
- al unei mrci trademark holder /
trademark owner.
Proprietate : ownership / property.
- a comerciantului falit bankrupts
asset /
bankrupts
estate..
- comun - joint ownership.
- imobiliar - real property.
Propuneri proposals.
Protecionism protectionism.
Protecie : protection
- a denumirii protection of
designation
- a investitorilor protection of
investors.
- a muncii labor protection.
Protest protest.
A protesta o cambie to protest a bill
Protocol de credit credit
memorandum.
Provizion : provision / allowance /
reserve.
- pentru depreciere (rata anual a
amortizrilor)
- allowance for
depreciation.
- pentru deprecierea creanelorclieni allowance for bad debt /
allowance for doubtfull
accounts.
- pentru deprecierea financiar a
titlurilor de
participaiune provision for possible
loss in
value of a long term securities.
- pentru deprecierea mrfurilor reserve for inventory
losses.
- pentru plata impozitului
deferred taxation
provision
- pentru riscuri reserve for

contingencies.
- pentru riscuri i cheltuieli
provision for charges and
liabilities..
Provizioane insurance fund.
Punctare control.
Purttor bearer / holder(deintot).
Putere de cumprare purchasing
power
A avea putere de lege to have the
power of law
.
Rabat : - discount
- de baz - basic discount.
- comercial trade discount
- permis allowed discount
- la plile n numerar cash
discount /
settlement
discount..
A rambursa to refund
Rambursare : - repayment
- a aciunilor redemption of stock
- a creditului credit reimbursement
- a taxelor de import drawback.
Randament : - output(figurativ) / yield
- al aciunii dividend yield
- brut gross yield
- al capitalului profit-capital ratio
- al capitalului investit
retur n of
investment(ROI)
- curent current yield
- net net return
- tehnic imput / output ratio
- al vnzrilor net profit ratio.
Raport (document) : report
- anual annual report
- al cenzorilor auditors report
- consiliului de administraie report
of directors
- curs / beneficiu per aciune
price / earning ratio (P/E
RATIO)
- de expertiz - expertise report
- de gestiune management report
- de gestiune a grupului group
annual report
- de ndatorare debt ratio
- de lichiditate liquidity ratio
- de lichiditate imediat - quick asset
ratio /
acid test ratio.
- de utilizare utilisation report
Raport (matematic) ratio
39
Rspundere : - responsability / liability
- (ne)limitat - (un)limited liability
- material - material liability
- solidar - joint and several liability
A rspunde afirmativ to answer in the
affirmative
A fi rspunztor mpreun i...
to be jointly and several liable and...
Rat : - rate / ratio
- a amortizrii depreciation charge /
depreciation expense /
depreciation rate.
- anual a amortizrilor
annual depreciation
charge /
annual rate of
depreciation.
- a autofinanrii self-financing ratio
- a autonomiei financiare
financial autonomy rate
- de capitalizare capitalization rate
- a creanelor debtor ratio / sales
ratio
- a dobnzii interest rate
- financiar - financial rate
- a finanrii imobilizrilor
immobilization
financement rate
- de finanare a capitalurilor
circulante circulant capital
financement rate.
- de impozitare tax rate
- a inflaiei rate of inflation
- iniial - down payment
- ncruciat - cross rate
- marginal de substituire
marginal rate of
substitution.
- marginal de impozitare marginal
rate of tax
- a marjei brute gross margin rate
- a marjei nete net margin rate
- a profitului rate of profit
- de rambursare coverage ratio
- real a rentabilitii real rate of
retur n.
- a rentabiltii financiare rate of
retur n.
- a rotaiei stocurilor rate of stock /
inventory
turnover.
- de schimb rate of exchange
- de solvabilitate solvency rate
A ratifica un... to ratify a...
Rspundere direct - direct

responsability
Rspuns - reply
- nentrziat prompt reply
Real actual
Recapitulaie composite entry /
summary posting.
Reciclare recycling
Reclamant plaintif / party complainant.
Reclamaie contra impunerii
appeal against
assesment.
Recomandat registered mail (return receipt
requested)
Reconstituirea capitalului capital
reconstruction
A rectifica o greal - to correct a
mistake
Recuperarea creanelor prescrise
bad
debt recovered.
Recurs / apel appeal
A face recurs to appeal (on point of
fact)
A redacta un... to drow up a...
Reducere(i) - reduction
- a normei reduction of the rate
- la vnzare sales reduction
Redeven - royalty
Reducere : - abatment / discount /
reduction
- a capitalului capital reduction
- fiscal - allowance / deduction
- de impozit tax relief
- pentru pierderi allowance for
damage
Reevaluare : - revaluation / write up
- a mijloacelor fixe revaluation of
fixed assets
Registru : - book / register / record
- al aciunilor share register
- al acionarilor share ledger
- de cass - cash book
- contabil book of accounts
- de imobilizri capital expenditure
book
- inventar annual accounts book

- de nregistrare a cambiilor bill
book.
- jur nal subsidiary book of accounts /
book of first entry / book of
original entry
- de procese verbale minute book.
Registrul Comerului Register of
Companies.
40
Reglementri de prezentare
presentation regulations
Regres regress
Regrupare bulking
Regularizare de sfrit de perioad closing
entry.
Regulament : - code / regulations
- (e ) comerciale trading rules
Reguli - rules
- contabile specifice accounting
policies
- de exploatare rules of exploitation
Relaie de angajare employment
Relevant relevant / pertinent
A remite (comisiei)
to hand over (to the commission)
Remitere remitance
Remiz - discount / rebate
Remuneraie remuneration
Rentabilitate : profitability / ear ning
power.
- a capitalului ear ning capacity
- a unei investiii return of
investment
Renumele firmei company goodwill
Reorganizare reorganization
Reparaii repairs.
Repartizare / repartiie :
- allocation /
apportionment
- a costurilor cost allocation /
cost apportionment
- a cheltuielilor pe produse
matching (concept)
- a profitului / beneficiului
distribution of profit.
Report carried forward
Reprezentant : - representative
- mputernicit authorized
representative
(including power of attorney to receive
documents)
- legal legal guardian
Reprezentan - agency
A respecta to observe
- instruciunile to comply with
instructions
- o lege to observe a law
- regimul de economii
to observe the saving
policy
respectarea formei observance of
form
Respectiv respectively
Restant outstanding
Restan la plat - outstanding balance /

overdue
Resurse : source / resource
- avansate advanced resource
- consumate consumed resources
A reine (din ceva) to deduct / to retent.
Reinere : - withholding
- a titlului de proprietate retur n of title
Retinut deducted
A retrage to retire
Retragere : - withdrawal
- de active retirement of fixed assets
Retrospectiv retrospectively
A revendica to claim / to file a claim /
to asset a claim.
Revizie contabil - audit.
Revocare (din funcie)
discharging (of director from his
liability(
Rezerv / rezerve : reserve / provision
- acumulate accumulated reserve
- de asigurare proprie self-insurance
reserve.
- de capital capital reserves
- pentru creane irecuperabile
reserves for bad
debts
- declarate published reserves /
disclosed reserves/
declared reserves / visible
reserves.
- de evaluare valuation reserves
- facultative free reserves / special
reserves.
- fiscal - fiscal reserve.
- garantat - guaranted reserve
- de nlocuire a imobilizrilor
replacement
reserve
- de nlocuire a stocurilor
stock
replacement reserves.
- latente / oculte hidden reserves
- legal - legal reserve
- lichid - cash reserve
- pentru neprevzut contingency
fund /
contigency
reserve
- publicate published reserves
- de reevaluare revaluation reserve
- pentru regularizarea dividendelor
dividend regularisation reserve
- special de reevaluare appraisal
surplus
- statutar - statutory reserve /
41
reserve prescribed by
articles.
Rezident n (ara) person resident in...
A rezilia to cancel
Rezultat / rezultate : - result
- analitice analysed results.
- n afara exploatrii net oerating
revenue
- al exploatrii operating result
- financiare financial results
Risc : contingency / risk
- de credit credit risk
- de ar - Country Risk.
Rotaie : - rotation / tur nover.
- a activelor totale totation of total
assets
- a capitalului investment tur nover.
- a capitalului circulant
rotation of the
circulating capital.
- a personalului labour tur nover.
- a stocurilor stock tur nover /
inventory tur nover.
Rulajul anual al activelor asset tur
nover ratio.
Salariu : - salary / wage

- n acord piece wages
- brut gross salary
- fixat prin convenie colectiv agreed wage structure
- mediu average salary / average
wage
- minim minimum salary
- net net salary
- tarifar fixed monthly salary
Salariat employee
Sapitrare allocation
A satisface o revendicare to satisfy a
claim
Sarcini responsabilities
Scaden : - maturity / due date.
- medie average due date
- sub un an a unui mprumut pe
termen lung
current maturity of a long
term debt.
Care ajunge la scaden - maturing
Data scadenei maturing date
Sciziunea unei societi demerger.
A scoate la licitaie to put up to
auction
Scontare : - discounting.
- a facturii invoice discounting.
Scrisoare : - letter.
- de credit letter of credit (L / C)
- de garanie letter of indemnity /
letter of guarantee /
indemnity bond.
- nregistrat - registered letter
- de nsoire covering letter.
- de notificare letter of advice.
- de transport aerian air
consignment bill /
air consignment
note/
airway bill (AWB).
- de trsur - way bill
Scutit de impozit free of tax / tax-free.
Secret bancar bank secrecy
Sedina Consiliului de Administraie
Managing Board
Meeting.
Sediu : busines premises
- central head office / home office.
- legal / social registered office
A semna pentru societate to duly
sign.
ntr-un sens mai larg in the broader
sense.
Servicii : - services
- de toate tipurile services of all
kinds.
Set de cambii bill in set.
Sfritul exerciiului financiar
end of
financial year.
Sindic official receiver
Sindicat de garanie underwritten
Sistem : - system
- contabil accounting system
- al impunerii separate separate
taxation system
- de imputare imputation system
- Monetar European
European
Monetary System
- de transfer GIRO Giro Transfer
System.
Situaie :
- contabil interimar - interim
accounts.
- financiar financial position / financial
condition
- a originii i utilizrii fondurilor
statement of charges in
financial position/
statement of sources and
application of funds
42
- de profit i pierdere statement of
income
- a trezoreriei cash position.
Societate : - company / corporation
- afiliat (fiic) related company /
affiliated company /
subsidiary company.
- absorbant - acquiring company
- anonim - public owned company /
public company.
- pe aciuni (SA) public limited
company (PLC) /
joint stock company/
corporation.
- de capital company with share
capital.
- n comandit simpl - limited
partnership
- n comandit pe aciuni
limited partnership with a
share capital.
- dominant - controlling company /
parent company.
- familial - family company.
- imobiliar - real estate company.
- (nchis) cu numr mic de acionari
close company / close

corporation.
- mam - parent company.
- mixt - joint venture.
- naional - public corporation /
national corporation.
- n nume colectiv (SNC) general
partnership /
ordinary
partnership.
- personal (SRLu) individual
partnership.
- de participaie / de portofoliu
parent company
/
holding company.
- particular - private company
- cu rspundere limitat (SRL)
limited liability
company (Ltd)
A da socoteal - to render an account.
Sold : balance
- de baz - basic balance
- bancar bank balance
- creditor credit balance
- debitor debit balance
- garantat guaranted balance
- de nchidere closing balance
- nefolosit unused balance
- reportat balance carried forward
- de trezorerie cash balance.
A solda to balance
Soldarea unui cont to settle an
account.
Solduri intermediare de gestiune
intermediary balances of
administration.
Solicitant aplicant.
Solvabilitate : solvency.
- general - overall solvency.
- patrimonial - patrimonial solvency.
Splarea banilor money laudering.
Spaii de producie business premises.
Spaiul Economic European European Economic Area.(EEA).
Specimen de semntur - sample
signature.
Speran - expectation.
Speze de licitaie auction charges
Stabilire a normei setting of the rate
Stagnare stagnation.
Stare state / condition.
Stat de plat - payroll.
Statut : - corporation charter.
- al asociaiei articles company /
articles of partnership /
articles of association /
articles of incorporation/
partnership deed.
Stimulente incentive
Stoc : stock / inventory.
- de mrfuri stock of goods.
- la nceputul exerciiului initial
inventory /
initial stock /
beginning
stock /
opening
stock.
- la sfritul exerciiului closing
inventory /
closing stock /
ending
inventory.
Stornare cancelation of an entry.
Structura produciei production mix.
Studiu de fezabilitate feasability
study.
Sub norm - below the rate
Subactivitate subnormal capacity
usage.
Subcapitalizare under-capitalisation.
Subevaluare underestimate / under
evaluation.
A subscrie to underwrite.
- aciuni to subscribe for shares.
Subscriere : - subscription
43
- la o emisiune de aciuni
subscription to a bond
issue.
- de aciuni subscription for shares.
Subscris n ntregime fully subscribed
Substituire a factorilor de producie
substitution of
production factors.
Subvenie : grant / subsidy.
- pentru investiii investment grants.
Subvenionare ncruciat - cross
subvention.
Sucursal : - branch
- n strintate foreign branch office.
Sum - amount.
Sume divergente amounts difer.
Subtotal subtotal.
Sub valoarea par below par.
Superactiv overassets.
A suporta cheltuielile to bear the
expenses
Supradividend extra dividend / bonus
dividend.
Supraestimarea costurilor
overestimate of costs.
Supraevaluare : overbought /
overvaluation.
- a capitalului watering of capital /
watering of stock.
Supraproducie overproduction.
Suprasalariu fringe benefit.
Surplus la lichidare liquidation surplus.
Supravegherea creditului credit
surveillance.
Surs : - source.
- (e) atrase / strine foreign sources.
- proprii own sources.
Suspendarea plilor suspension of
payments.
Swap de devize currency swap.
SWIFT(Societatea de Telecomunicaii
Financiare Interbancare Mondiale)
Society for worldwide interbank financial
telecommunication
A susine. to ever / to allege.
coal Postliceal - Special Qualification
School
coal Profesional - Vocation School
coal Tehnic - Technical School.
Tabel / tablou : - table.

- de finanare
statement of source and application
of funds /
statement of changes in financial
position.
- de repartiie cost appointment
statement /
schedule of allocation.
Tantiem - tantieme
Tarif : tarif / duty.
- de transport al mrfurilor freight
rate.
- vamal customs taif.
- vamal protecionist protective
customs duty.
Tax - tax / fee.
- ad valorem ad valorem tax.
- asupra articolelor de lux luxury
tax.
- (e) bancare bank charges / bank
commission.
- comercial - trade tax / business tax.
- de consumaie consumption tax.
- (e) financiare charges
- (e) fiscale fiscal charges.
- fiscal latent - latent tax liability/
contingent tax liability.
- de import import duty
- de ncrcare loading charge
- de nregistrare registration tax
- de nregistrare (pt.virament)
transfer fee
- (e) de ntocmire a actelor deed
costs.
- (e) locative aditional property
expenses
- de magazinaj warehouse charge.
- (e) nedeductibile disallowed
deductions /
non-allowable
charges.
- (e) neincorporabile non-recurring
cost
- de pltit accrued charges.
- pltit n avans expenses paid in
advance /
prepaid expenses.
- perceput - output tax.
- de retur back freight
- de scont discount rate.
- de timbru stamp duty / fee stamp.
- de transfer imobiliar land
aquisition tax.
- TVA value added tax (VAT).
- vamal - customs duty.
- vamal ad valorem ad valorem
customs duty
44
- vamal compus - composite
customs duty
- vamal de export (import)
export(import)
customs duty..
Tehnici contabile book-keeping
methods.
Tendin - trend
Teren land
Terenuri i cldiri land and buildings
Terenuri, construcii i echipament
property, plant and
equipment.
Termen : term / time
- de depunere a ofertei
deadline for submission
of bid
- de garanie time of guarantee /
term of guarantee
- limit - deadline
- de plat - payment term / value date
- de prescripie prescription term.
- de valabilitate a mputernicirii
proxy deadline.
Timbru stamps
- fiscal revenue stamps
Timp : - time
- de livrare lead time / delivery time
Titlu : - title
- executoriu executory title /
enforceable decision of an
authority.
- negociabil negociable instrument
- la ordin order document / instrument
to order
- de participare long-term securities
- de participaiune investments
- de plasament short-term
investment
- de proprietate property title
- la purttor bearere document
- de valoare security.
Total : - total
- active total equity
- brut gross amount
- de control control total
- a unui post de bilan - balance sheet
value.
Trgtor drawer
Transfer : - transfer
- bancar bank credit transfer / bank
giro credit
- de fonduri money transfer
- al creanelor n favoarea
creditorilor
assignment for the benefit of ones

creditors.
A transfera aciuni to assign shares
Transformare processing
Tran - installment
Transport : - transport
- pe cont propriu own transport
Tranzacie : - deal / transaction
- bancar - banking transaction
- de debit debt transaction
A trata cu atenie / cu grij - to treat
carefully
Trat : - draft / bill / bill of exchange
- bancar - bank draft
- documentar - documentary draft
- la termen term bill
- la un anumit termen la vedere
after sight bill
- la vedere draft at sight
Tutore - trustee
TVA aferent intrrilor VAT on input.
.
Ultimul / ultima last
- versiune last version
Ultimul ntrebat-primul ieit
last in first out
(LIFO)
Unitate unit / entity
- contabil - accounting entity
- contabil de exploatare
accounting unit.
- de cost cost unit.
- de gestiune cost center.
- monetar de cont internaional international account monetary
unit..
Urmrire :
- cambial - summary bill enforcement
procedure.
- pentru datorii execution for debt.
- n caz de faliment
debt collection under bakruptcy
proceeding.
Utilizarea unei mrci use of trademark
Uzufruct usufruct.
Uzur fizic a fondurilor fixe wear
and tear.
Uzur moral - absolescence.
.
Valoare : - value
- a activelor asset value
- actual - current value / present value
45
- actualizat - capitalized value /
intrinsec value
- actualizat a fluxului de numerar
discounted cash value.
- adugat - added value
- (i) admise la cot - quoted securities.
- la casare salvage value / scrap
value.
- de cesiune global - going concern
value.
- contabil - book value / carring value
- contabil brut(net) gross(net)
book value
- contabil a aciunii book value per
share.
- curent - realisable value
- (i) disponibile liquid resources /
cash assets /
cash & book balances.
- estimat - estimed value
- fiscal - tax value
- iniial complet - complete initial
value.
- intrinsec - current value of net
asset /
intrinsec value.
- intrinsec/ matematic/ real a
aciunilor net asset value per
share.
- de nlocuire replacement value.
- de nlocuire a fondurilor fixe
substitution value of fixed assets.
- impozabil - tax value.
- de inventar inventory value.
- (i) de nscris la rubrica active
items to be booked to an asset
account.
- de lichidare break-up value.
- medie average value
- mobiliar - security
- mobiliar de plasament
marketable security
value.
- net de inventar net asset value.
- net de vnzare net realisable
value.
- nominal - par value / face value /
face amount
- n numerar cash value
- de pia - current price / market price /
market value / fair value.
- de randament capitalized income
value
- rmas - residual value
- real - actual value.
- (i) realizabile i disponibiliti
quick assets.
- rezidual - salvage value / scrap

value.
- total a facturii total invoice value.
A valorifica to realise.
Valorificabil marketable.
Valut : - currency
- forte hard currency.
Variaie : - variance / variation.
- de cost cost variance.
- a eficienei efficency variance
- (ii) ale posturilor bilaniere
variations in balance sheet
items.
Vnzare : - sale
- de active asset sale
- cu amnuntul retail
- (i) brute gross sales
- pe credit credit sale / sale on
account.
- en gros wholesale
- (i) nete net sales.
- cu plata n numerar cash sale
- n regim de urgen - fire sale.
Vedere sight
La vedere at sight / on demand.
Venit : - income(intrare) / earning
(ctig) /revenue
- anual annual income
- comercial ordinary income
- din capital unear ned income.
- marginal - marginal income /
marginal retur n /
marginal revenue.
- din munc - earned income
- net net earnings / net income.
- net lunar current net income
- nominal nominal income
- personal private income
- reinut retained income.
Venituri :
- i cheltuieli receipt & expediture.
- diverse other incomes /
miscelaneous incomes
- excepionale extraordinary income.
- din exploatare operating incomes/
operating revenue
- financiare financial incomes .
- din investiii income from
investments /
income on
investments..
- realizate n avans(anticipate)
deferred credits /
46
deferred income / deferred
revenue.
- din vnzri income from sales /
proceeds.
Verificarea bilanului nalance sheet
audit
Via util - useful life
Vicepreedinte deputy chairman / vicepresident
A fi n vigoare to be in efect / to be in
force.
A vinde to sell
- la licitaie to sell by auction
Virament transfer
Viteza de rotaie a capitalului speed
of turnover
Volumul vnzrilor - sales volume
Vot vote
Vot cumulativ cumulative vote.
V stm la dispoziie pentru
eventuale ntrebri
Please do not hesitate to contact us
should you have
any questions regarding the foregoing
(all above
mentioned).
.

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Dicionar Financiar-Contabil Romn-Englez

to grant the most-favoured-nationclause.

- constitutiv Memorandum and

Dicionar Financiar-Contabil Romn-Englez

- nominativ registered stock

A adopta (o hotrre) to adopt (a

Agent de ncasri debt collector.

Intocmit si editat de : C & R SRL Bucuresti

Dicionar Financiar-Contabil Romn-Englez

Dicionar Financiar-Contabil Romn-Englez

- de preemisiune bon anticipation

Intocmit si editat de : C & R SRL Bucuresti

Dicionar Financiar-Contabil Romn-Englez

Dicionar Financiar-Contabil Romn-Englez

Cadre de conducere executives / executive staff

- propriu equity ownership /

Dicionar Financiar-Contabil Romn-Englez

Caz de for major - force majeure

Cazurile care exonereaz de

- de dividende dividend right

Dicionar Financiar-Contabil Romn-Englez

transportation cost / cost of carriage

Comisie commission / committee

Dicionar Financiar-Contabil Romn-Englez

conform instruciunilor instructions

Constituirea unei societi

- de regularizare adjustment account

Dicionar Financiar-Contabil Romn-Englez

asset-liability adjustment account.

Dicionar Financiar-Contabil Romn-Englez

This agreement shall be governed by

Dicionar Financiar-Contabil Romn-Englez

- consumator consumer credit

- de exploatare working capital credit /

management buy out (MBO).

Curs(valutar, al aciunii) : rate / course.

Dicionar Financiar-Contabil Romn-Englez

at the highest rate of

Intocmit si editat de : C & R SRL Bucuresti

Dac este cazul if necessary / if need

Dicionar Financiar-Contabil Romn-Englez

- a fondurilor to lease of founds

A declara n loc de jurmnt

Dicionar Financiar-Contabil Romn-Englez

- contractul to set aside the contract

Dicionar Financiar-Contabil Romn-Englez

- contabile de sintez - financial

Dicionar Financiar-Contabil Romn-Englez

- de via - service life / estimed life /

Intocmit si editat de : C & R SRL Bucuresti

Dicionar Financiar-Contabil Romn-Englez

Dicionar Financiar-Contabil Romn-Englez

A evalua to state / to valuate / to

Dicionar Financiar-Contabil Romn-Englez

- financiar financial year

- de cont bank statement /

Dicionar Financiar-Contabil Romn-Englez

Dicionar Financiar-Contabil Romn-Englez

- asociat - associated company

Dicionar Financiar-Contabil Romn-Englez

In exerciiul funciunii in the

Dicionar Financiar-Contabil Romn-Englez

- net - net weight

Dicionar Financiar-Contabil Romn-Englez