NVIWOU-ZaA TONGA TIdV.LNOOD UVTINALVIOA en ape oon a r0deeABATEMENT ABOVEPAR [ABSORPTION COST ACCELERATED AMORTIZATION ACCELERATED DEPRECIATION ACCOUNT, ACCUUNT BOOKS ACGGUNT CLASSIFICATION ACCOUNT MON: ‘ACCOUNT ONLY CHECK ACCOUNT PAYABLE ACCOUNTABLE PERSON ‘ACCOUNTANCY ACCOUNTANT ACCOUNTING ACCOUNTING ENTITY ‘ACCOUNTING ENTRY ‘ACCOUNTING PERIOD ACCOUNTING POLICIES ‘ACCOUNTING PRINCIPLES ACCOUNTING STATEMENT ‘ACCOUNTING SYSTEM, ACCOUNTING UNIT ACCOUNTING YEAR ACCOUNTS CORRESPONDENCE ACCOUNTS PAYABLE - NON TRADE, ‘ACCOUNTS RECEIVABLE - ‘NONTRADE ACCOUNTS RECEIVABLE TRADE ‘ACCRUAL BASIS ‘ACCRUAL CONCEPT ‘ACCRUALS ‘ACCRUED CHARGES ‘ACCRUED EXPENSES ‘ACCRUED INTEREST ACCUMULATED DEPRECIATION ‘ACCUMULATED DIVIDEND ACCUMULATED PROFIT ‘ACCUMULATED PROFITS TAX attr enti Reducers; degrevare Pest valores par Cos comple; pet de revenie complet Amonizare aeeteatt ‘Amontzae acest Cont Regine de coins (lisifcare a canoe "Bin de cont (Cee pti in cont Dxori etre fumizort Ptr de impocit Contbiitate Conti Contabiitate Diviaiunecontbit; unitate cotabi Toregistrarecontbilt ‘Aa financier; exerifia finasiae Regi contbilempecifice Princip ale contbiti are de seamt conabill Sistem conta Diviziune combi unite contabilts ‘itatecontabis de explostare ‘an fnancia, exec ianciar CCorespondents eontrilor Datoci in afaraexplostci (Crean fn afer exploit lien debit: Peincipie de anvaitte Princip de anoaitate Datori pe termen seu priodioe ‘axe de plait (Chet de pti ane de pla obtnzi cumulate ‘Amortismentescumulate Dividend acumalat Profit acumulat Impocit pe profit acumulatACCUMULATED RESERVES ACCUMULATION ACCUMULATIVE DIVIDEND ACID TEST RATIO ACQUISITIONS, ACRUED LIABILITIES ACTIVE ACCOUNT, ACTIVE INVESTMENT ACTIVE PARTNER ACTUAL, ACTUAL VALUE ACTUARY AD VALOREM ‘AD VALOREM CUSTOMS DUTY AD VALOREM TAX ADDENDUM ADDITION TO FIXED ASSETS ADDITIONAL PAID-IN CAPITAL ‘ADDITIONAL PROPERTY EXPENSES ADJUDICATION ADIUSTING ENTRY ADSUSTMENT ACCOUNTS ADIUSTMENTS ADJUSTMENTS FOR OVERPROVISIONS IN PREVIOUS ‘YEARS ADMINISTRATION OF ASSETS ADMINISTRATIVE EXPENSES ADMINISTRATOR ‘ADOPTION OF THE ANNUAL ‘ACCOUNTS ADVANCE FREIGHT ADVANCE PAYMENTS ADVANCE PAYMENTS 70 ‘SUPPLIERS ‘ADVANCED PAYMENTS RECEIVED ADVANCED RESOURCES ADVERTISING EXPENSES, ADVICE ADVISED CHECK AFFILIATE, ‘AFFILIATED COMPANY AFTER DATE AFTER SIGHT BILL ) oO ema pb fet Art lem pitt denews Reser ecumle Acumare Dividend scumulat, ‘Reporte ihidate medians Ives; sini Pasive amit Cont ati Invest setva " Ascle sev; parr activ Real Valosrerealt CClcultor- combi (Is ssi de —) ‘Ad vleren: in ard ou Vloaren Text vara valorem Text ad valorem ‘Alonj foie de prehngie ‘Achiifie de mijlosce fine Prime de ensure, de fine de sport Texetocative Adjndecare nrgisar de regtaiare (Coot de reguleiece nregisti de reguarizare ‘Ajuemres provinoancer aster os ov asteroare Adesniraressctivelor Chelaiel generale de administrate Gestion Aprobares bilan nal a ‘Naviu pl fn avans cont; ervus vas ‘lit vane edge furnizoi ley primi tn avans Resuseavantate Chee de pubiciate Avia Cee avizat ‘ili; socetst aflie;soccate fica Filial socitate aft; ecitate fea Dela dade ‘Tet le un anunit teen de vedereiets AGENCY AGENT AGREED WAGE STRUCTURE AIR CONSIGNMENT NOTE, AIR WANBILL, ALLOCATION ALLOCATION BASIS ALLONGE ALLOTMENT OF SHARES ALLOW, ABLOWANCE FOR BAD DEBTS ALLOWANCE FOR DAMAGE ALLOWANCE FOR DEPRECIATION ALLOWANCE FOR DOUBTFUL ‘ACCOUNTS [ALTERNATIVE PAYEE, "AMALGAMATION ‘AMENDMENT BY ALTERATION AMORTISATION AMOUNT "AMOUNTS DIFFER ANALYSED RESULTS ‘ANALYTICAL ACCOUNT. ANNUAL ACCOUNTS [ANNUAL ACCOUNTS BOOK ANNUAL AUDIT "ANNUAL BALANCE SHEET [ANNUAL DEPRECIATION CHARGE "ANNUAL GENERAL MEETING; AGM ANNUAL INCOME "ANNUAL RATE OF DEPRECIATION [ANNUAL REPORT. ANNUITY APPEL AGAINST AN ASSESSMENT” APPLICANT ‘APPORTIONMENT [APPRAISAL [APPRAISAL SURFLUS ‘APPRECIATION Yc stat englerromin Agen repeaentan ‘Agent Salsa iat prin convent colectivt Setigoare de anepst erin, detest send Sevscare de wanspot eran; serisoace fe triarh arian Alocae; costae supa; repartizare (Csi de epatiio Atos fone de peelungive Avbule de action _Alocti: deducts de Impose: ‘esucere fea: indore nea prownoe sara eroviziouns per depreciered ‘reanielorsien Resduoere pet pierderi Provizicene pests depresiee Proviroane penta deprecierea ‘reantelorclint Beneficar emstiv Fuziune ‘Modificare pin slierare sau gtegere “Amorismestfinencar; amortizare Sura total Same dvergete Renate anaitice CCoxtanalite ‘Document contabile amuse Regist inventor Conte anal Bilan anal Rata anvalt a amestizarilor ‘Adanarea generals ordinart ‘Veni sal Rata aval ¢amortiztilor Report snus apart de gestiune Anuinte ‘Reclmaje contre impunesit Solctast Repanie Evaluse Reza special de revaluare ‘Creer a vale: pusvaloereAPPROVAL OF THE ANNUAL. FINANCIAL STATEMENTS ‘APPURTENANCE ‘ARITEMETICAL AND PROCEDURAL CHECK ARREARS, ARTICLES AND CONDITIONS ARTICLES COMPANY ARTICLES OF ASSOCIATION ARTICLES OF INCORPORATION ARTICLES OF PARTNERSHIP ASSESSABLE PROFIT . ASSESSMENT ASSET ACOUNT ‘ASSET TURNOVER RATIO ASSET VALUE ASSET-LIABILITY ADIUSTMENT. ‘ACCOUNT, ASSETS ‘ASSETS ESTIMATION METHOD ASSETS ITEM: ASSETS NOT IN USE ASSETS SALE ‘ASSIGNEE, ‘ASSIGNMENT. [ASSIGNMENT IN BLANK ‘ASSIGNOR ASSOCIATE, ASSOCIATED COMPANY. ASSOCIATION ATPAR ATTENDANCE FEE, AUCTION * AUDIT AUDIT ASSISTANT AUDIT CLERK, ‘AUDIT OF CLERICAL ACCURACY AUDIT OFFICE, AUDIT REPORT REVIEW AUDITOR AUDITOR'S REPORT AUTHENTICATION, ‘Aprobareablanuli al Acceso CContolconabil for ‘Averate Cet de acid Staal soccti comersisle ‘Stat al soviet cu rgpandare Timi Stanutalsociesi cu tapondere Tiitath Acc Ge asocere; ut associ Benefits impocsbi Eveasce Cont de stv ‘Rulajamel el acivelor ‘Valozeaacivelor (Coot de egulsizaresetvlpasiv Active Metods bent pe eximaresstivelor Post de aativ ‘Copitl neproductiv Vises de ative Ccesonte Ccesiuse Cesiuse inal Cetest Asocint panenee Finn atociat ‘Asocatle Lavaloarea per Jeon de prevent Lictaye Adit experia contsbis evn comin Ajtor de revizar ‘Auto de revigor ‘Control consi! formal Carea de conn ‘Control rapa de verfiere Cenzr; expert conabi Report al cenzerilor Legalizare;eaensicare2 ttt nterie AUTHENTICITY AUTHORITY TO SIGN AUTHORIZED CAPITAL, AVAILABLE ‘AVAILABLE ASSETS AVAILABLE FUNDS ‘AVAILABLE FUNDS IN CURRENCY AVAILABLE IN BANK AVAL AVERAGE COST AVERAGE DUE DATE A. VERAGE LEVEL OF INDEBTEDNESS AVERAGESALARY" AVERAGE VARIABLE COST ‘AVERAGE WAGE BACK FREIGHT BACKLOG BAD DEBT BAD DEBTS RECOVERED BALANCE, [BALANCE CARRIED FORWARD BALANCE SHEET BALANCE SHEBT ACCOUNT BALANCE SHEET ANALYSIS BALANCE SHEET AUDIT BALANCE SHEET COMPARISON BALANCE SHEET FOR LIQUIDATION ‘PURPOSES, [BALANCE SHEET VALUE, BANK BANK ACCOUNT BANK BALANCE. BANK CERTIFICATE, BANK CHARGES [BANK COMMISSION BANK CONFIRMATION ‘Auteticitte rep de semana Cepia striae Disponbi Lichiiate in ative (patrons) Disponible Disponbiii tn vats Disponibil la banc av Coe meta Seadengt medic DPasispermaneet ‘Salaciy med (cost is wait Selaiu meds “Taxa de cetue Perofalis de coment; porofots de ‘Crean ieouperabilt Recuperre a creanelor presse ‘A sole; balan 1d ‘Sold report Bilan Cont bilan de ichidere ‘Analian blast (Contre bent verifiearea ‘bilan Conperyia bilesquh Bilan de chide ‘Total al wi post de bilan "Bune neti bencart Contbancar Soldbancer CConfimare de sold banca Comision bancar; axe bancare (Comision banca, tate bancare ‘Confimare de gold bancarepee Irs pit eco ‘BANK CREDIT TRANSFER Tense bine BANK DRAFT Cec buns, tt bancart BANK GIRO CREDIT Tease banat BANK GUARANTEE man banca . BANK INTEREST Dobie beard ‘BANK RECONCILIATION ‘viz de ceafimare BANK STATEMENT uta de cont (banca) | BANKER'S ACCEPTANCE Accoparebanart | BANKERS DRAFT ‘Cec bane ts Benes c | BANKING CREDIT ‘Crest baear BANKING INSTITUTION Bane iste banat BANKRUPT Fait ‘BANKRUPT ASSETS * propre comrcans fal BANKRUPTS ESTATE Propreatetomereiahal it BANKRUPTCY Bascra ainest ry BASIC BALANCE Sell de ak BASIC DISCOUNT abe taet BASIS OF ASSESSMENT Beck ce impocire BASKET OF CURRENCIES op vale BEARER Parser BEARER CHEQUE (Cec lnpurttor ‘BEARER DOCUMENT Tite portor BEGINNING INVENTORY Seca ineptl exec BELOW PAR Sub vloretpr BENEFICIARY Benefciee BID BOND (Geajebancart de patcpce la use pi ectss BILL BOOK Regi de tegire a cambilor BILL FOR COLLECTION CCenbie pen nce BILL OF EXCHANGE Cebit ~ BILLOF LADING Cocos BILLS DiscouNTED fect setts BILLS INSET Set de ext BINCARD FF continer BINDOCKET TB 6 conser BLANK ACCEPTANCE Accept inalb BLANK BIL Cane als BLANK CHECK Cecil BLANK CHEQUE Cerin BLANK ENDORSEMENT Adasen alts ginal BLANKET ASSIGNMENT Ces geealcesine bat BLOCKED ASSETS Active bloc BOARD OF DIRECTORS CConsiin de administratie| attr aul engtcanin rer mt anti BOARD OF INLAND REVENUE BOND, BOND ANTICIPATION NOTE: BAN [BOND ISSUE BOND LOAN BONDHOLDER BONUS BONUS DIVIDEND BONUS ISSUE [BONUS SHARE BOOK Less BOOK OF FIRST-ENTRY BOOK OF ORIGHHAL ENTRY BOOK PROFIT BOOK VALUE BOOK VALUE PER SHARE BOOK-KEEPING METHODS [BOOKKEEPING 'BOOKS OF ACCOUNT BORROWER BORROWING BORROWING POWERS ‘Boss BRANCH [BREAK-UP VALUE BREAKEVEN POINT BRIDGING FINANCE [BRIDGING LOAN BROKER BROKERAGE, ‘BUDGET BUDGET DOLE, BUDGETARY CONTROL BUDGETED COST BUDGETING BULKING BUSINESS BUSINESS FINANCE BUSINESS NAME ‘BUSINESS PREMISES [BUSINESS TAX ‘BY TRANSFER _Admiisie Sea ie Obligate ‘vans re-eisane Eine de cia ‘imprumyt obligater; impedmut prin. 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CAPITAL INVESTMENT LOAN CAPITAL Loss. CAPITAL OWNED ‘CAPITAL RECONSTRUCTION CAPITAL REDUCTION CAPITAL RESERVES ‘CAPITAL RESOURCES CAPITAL STOCK CAPITAL TURNOVER CAPITAL YIELDS TAX ‘CAFITALISATION ‘CAPITALISATION OF RESERVES CAPITALISED VALUE, CAPITALIZATION RATE (CAPITALIZED INCOME VALUE CAPITALIZED PROFIT 10 Calcul valor finale ‘Amortsment inchs in cos de rodoctie Aulare ‘Aula nel in: stomare Cee anust (Cee anulat apna Contr de epi Milloace xe Buget de inven plan de inves =~ Obligate legal de capt c (Cont de capital Capital iat Miloace de proauetie (Chesil de eapital Reyistrl de imebilsts (Cheinieipenr invest ager de mobili Cari de capital ‘Buus e pital, (Cregtre de capital Investte in capital Credit de invest Perdece de eapitl (Capital witzat Recorstisiren eptlahi Redvcere capita Rezerve de capital; rexeve de teaorerie Fond props Cpita a actu; capital soctat ‘Rotata capital Limposit pe venture din valor mebiliare Cepitatizae; epitalizare bursiert CCopuizarearezervelor ‘Valoareactalzats valoareintinsted atk de captalizare ‘Valore de rendement Profi captaliat(CARRIED FORWARD. (CARRYING VALUE CASH CASH A CHECK (CASH A CHEQUE (CASH AGAINST DOCUMENTS ‘CASH AND BANK BALANCES. (CASH ASSETS CASH BALANCE CASH BOOK Casi BUDGET CASH COLLECTION ‘CASH DISCOUNT ‘CASH DIVIDEND CASHFLOW ‘CASHFLOW FORECAST ‘CASHIN HAND (CASH MANAGEMENT (CASH MANAGEMENT ACCOUNT (CASHON RAND CASH PAYMENT ‘CASH POSITION (CASH REQUIREMENT (CASHRESERVE. CASH SALES. cASHUP CASHLESS (CASUAL LABOR (CEDULLAR TAX ‘CEILING PRICE CERTIFICATE OF INCORPORATION ‘CERTIFIED CHECK, CERTIFIED CHEQUE, (CERTIFIED PUBLIC ACCOUNTANT ‘CHAIRMAN, CHARGE (CHART OF ACCOUNTS (CHARTERED ACCOUNTANT Report Valoareconaba Bai heats cic; numer, teeborele ‘A incasa un coe ‘Anessa un cee Documente conta plat ‘Aci esponii;vslor disponibile Val disponibile Sold de resereie Re 3 sms deca et chit get de tezorerie ‘regione de fx de mucerar Insure in easier neasare abot peatr pai fa murerae Dividende tn beni hia (Cath flow fox de numerar, mara rust de autofioanare Bagel previo de Nox Disponibilt ta mera, mmera ta (Getines ichidiitor Cont de gestiones tezoreret Disponiility ts mmecar, mera In = Jeg in case plat a eae ‘Sus rezone tai de wero ‘Neer e sumer Rezerv lehd ‘Vina ca plat ase Afice aca Fataunent Md deur otonalt (empot) Ieponit cedar Piafon de pre pet plafon Coat de soceate att Coz cenit Ceveetiiat Censor expert conti Progen (consi de nara) Inptayo; tae financiers Phan conti sce pln de coat ener exper consi 4ep fm pat fet CHEAP LABOCDR: cHECK CHECK ACCOUNT CHECKBOOK. CHEQUE (CHEQUE ACCOUNT (CHEQUE BOOK (CHEQUE NOT TO ORDER CIRCULANT CAPITALS FINANCEMENT RATE, CIRCULATING ASSETS, ‘CIRCULATING CAPITAL cuaim CLAIM OF EQUITABLE RELIEF CLASS OF ACCOUNTS CLASS OF SHARES CLEAN BILL OF EXCHANGE, CLEAN COLLECTION CLEAN ON BOARD CLEARING CLEARING AGREEMENT (CLEARING HOUSE ‘CLIENT CLOSE COMPANY CLOSE CORPORATION CLOSED ASSIGNATION CLOSED AUCTION ‘cLosmNG CLOSING AN ACCOUNT CLOSING BALANCE, CLOSING BALANCE SHEET CLOSING ENTRY CLOSING PROCEDURES CLOSING STOCK CO-OWNERSHTE CODIFICATION OF AccouNTS COLLATERAL, ‘COLLECTION COLLECTION ONLY CHEQUE ‘COLLECTIVE ORDER, ‘a de rs ein coe (Cou de cee Came de ecu cee Coot de ceca (Camet de ceou (Ceo mu borin Ratadefnanare a capitaturtor relate ‘Asi eealant Copal de explosare; cepa! de us ond de ralment cresats Core de stv impocit Categorie de contr last de contri Ctegore destin Combi simple san cust” Teas simple Cut labord Compeatatie ‘cord de casing ‘Cast de compensnie tient Socitte ca mante mic de soins: ee fnchist cu numa miedo actions Societe cu mumtr ie de actions ‘soviet actos um ie de Shon Cesiune inchs cosiune nedectratt Lica toch Inchidere achideres wn ent Sold de inchigere Bilan} de inchidere Regalarzare de sft de pions Operaini desig de en finsociar ‘Stora igi exrsgu (Co-propretate; prgcistae coment Plan contabil general plan de contr Caugane Incest; fnczare Cec plas fs cont rds global a tecomaarnaent poginmen, CONeMETENTS nearest CONTINGENCIES. Siena Sle CcoeMobiry PRODUCTION rote mat ‘COMPANIES ACT Lege nite comer company Societe COMPANY WITHSHARECAPITAL Societe de api ‘COMPARATIVE STATEMENT j COMPENSATION... =. | ‘COMPENSATION TRANSACTION COMPLAISANCE ‘COMPLETE INITIAL VALUE, CONPLETZO.ALOR® Complezentt ‘Valoare ei comport i general i COMPOSITE ENTRY Recapinlaie ‘COMPOSITION Concordat: reglemesiare judicirs comPouND DUTY ‘Toxk vaneld compost, ‘COMPOUND INTEREST Dobingt compost ‘COMPULSORY LIQUIDATION Lichidere fort ‘COMPULSORY WINDING-UP Liehidere ora COMPUTERISED BOOKKEEPING Contabiltateinformatizatl CONCERN Ineprndere ‘CONFIDENTIAL ACCOUNTING Contain coafdeniaa (CONFIRMATION OF BALANCES. (Confinnare slduilor ‘CONFIRMING HOUSE (Cath de confmare ‘CONGLOMERATE. Conglomerat ‘CONGLOMERATE MERGER ‘uzune in conglomerat ‘CONSERVATISM Principio prudent CONSIGNMENT. Consignatie ‘CONSISTENCY CONCEPT Principil conseovenei prinepiut pennanenjeimetodeior ‘CONSOLIDATED ACCOUNTS ‘Documente cntabileanale consolidate ‘CONSOLIDATED BALANCE SHEET Bilan consolidt; ilan ntegrat CONSOLIDATED FINANCIAL ‘Docsamente conti ale consolieate ‘STATEMENTS ‘CONSOLIDATION Consolidate CONSOLIDATION ACCOUNTS: Cont pentru consolidare ‘CONSOLIDATION ADJUSTMENT ‘Ajostare petra consoidare ‘CONSOLIDATION METHOD ‘Metada de corsliare (CONSOLIDATION PROGRAMME Plan e consoidare ‘CONSORTIUM ‘Consort; grupare de tniveprinesi CONSTANT COST (VALUE) CContabiliste ls prejl de revere "ACCOUNTING ‘CONSTRUCTION LOAN Credit mobili CONSULAR INVOICE Fecturk consult CONSUMABLE GOODS Consumable Bart rma pb ef Aa bleep, CONSUMABLES ‘CONSUMED RESOURCES CONSUMER CONSUMER CREDIT CONSUMER GOODS CONSUMPTION CONSUMPTION TAX CONTANGO| CONTINGENCY CONTINGENCY FUND ‘CONTINGENCY RESERVE CONTINGENT LIABILITY» CONTINGENT TAX LIABILITY CONTINUOUS BIVENTORY CONTRA ACCOUNT CONTRACTS PORTOFOLIO CONTRIBUTED CAPITAL CONTRIBUTION OF CAPITAL, CONTRIBUTION PRENATUM. conTRot, ‘CONTROL ACCOUNT CONTROL TOTAL CONTROLLING COMPANY CONVERSION Costs CONVERTIBLE BOND. CONVERTIBLE CURRENCY ‘CORPORATE INCOMB TAX ‘CORPORATION CORPORATION CHARTER CORPORATION Tax ‘CORRESPONDENCE CHECK ‘COST ALLOCATION ‘COST APPORTIONMENT: ‘COST APPORTIONMENT STATEMENT ‘COST CENTER ‘COST CENTER VARIANCE, ‘COST CENTRE ‘COST CENTRE VARIANCE, COST CONTROL 1 Consutile Resse const (Consunstr ‘Cedi consumator Bonide consum (Coasum ‘ard de consumatie Report bores) Rise Rezers pent neprevizut Recast peaty repeat ‘Angas sfrabitennt “Tas fs ater “avent permanent (Cont arespondent Portoflin de comer; potofotu de Apes Apor partial de activ rims de sport (Cont; paste Cont oe; coat de contol cont eee “Tal de control Socittedominat; socitse mam (Cosi de wansfornare (biigatinne convert Devize convene; moneds Convert Impeait pe prot Societe; soicate pe ail; SA Sane Inge pe prot Cec corespondentt Cost ‘Anais de costar; contabil de getnae Contabilitate nats de explostare Repartzare a costier Repertijacostiir Teblou é eparitie CCenra de cost unitate de gestiune Bear al costo pe centre Centra de cost unitate de gestune canal eosturlr pe etre Conta eosulor ©oO bar ml ego $$ ttnt t ente ‘COST CONTROL ACCOUNT (COST EFFECTIVENESS ANALYSIS (COST EFFECTIVENESS STUDY COST EFFICIENCY COST OF ACQUISITION ‘COST OF GOODS MANUFACTURED Cost OF Goons SOLD Cost OF IDLE CAPACITY (COST OF IDLENESS . COST OF MATERIAL CONSUMED Cost oF sates Coss PRICE (COST PRICE CALCULATION cost snr cost VARIANCE (COST VOLUME PROFIT ANALYSIS cosr-rLus cosTING ‘COSTING SUPPLEMENT: costs ‘COUNTERFEITING ‘COUNTERFOIL, ‘couroy ‘COVERED POSITION CREDIT ‘CREDIT ADVICE ‘CREDIT BALANCE ‘CREDITLINE, (CREDIT MANAGEMENT (CREDIT MEMORANDUM CREDITNOTE CREDIT PURCHASE CREDIT RATING (CREDIT REIMBURSEMENT (CREDIT RELEASE AUTHORITY CREDITRISK (CREDIT SALE ‘CREDIT STATUS INVESTIGATION (CREDIT SURVEILLANCE CREDIT UNION CREDITOR (CREDITORS MASS (CREDITS DISCIPLINE CContretecat Previzun de etait ‘Previiutl de rentable "Bice a costal Conde schiiie —~ Cost ae productie Cost oduct vindte Cost de suatvitate; eat de oma Cos desubactivite; eae de gor Cost mateiler prime consumate Fre de revel ls stribule Precde ost “Calter cost Usiniede con Via de cost Aoalizacosveficcite (Cos e produce pls maga Calculates costar CCoeficiest de ches genesle CChetset ncerpereil; cost Contaficere Cotr; ates upon Posie acopera Credit, ‘Avia de creit Sold editor Linie de eat Gesture creditor Protocel de ret Note de ereditce (Curmpiare pe eredit Bonita financir grad de ‘solabiliate ‘Ramabursare a eet Ordonstor de rete Rise de credit Vinzare pe ereit ‘Evaluaea riser de rit Supavegherea uni credit Cooperative de eed, Creditor Mas credala Disciplin de eredite 1spet Mira pint eect (CREDITWORTHINESS (CREEPING INFLATION (CROSS RATE (CROSS SUBVENTION CROSSED CHECK CUMULATED Loss (CUMULATIVE DIVIDEND (CUMULATIVE PREFERENCE SHARE CUMULATIVE PREFERRED DIVIDEND CUMULATIVERREFERRED SHARE. CUMULATIVE VOTE CURRENCY (CURRENCY ARBITRAGE CURRENCY AUCTION CURRENCY BASKET (CURRENCY EVASION (CURRENCY NET INCOME CURRENCY SWAP (CURRENT ACCOUNT CURRENT ASsETS (CURRENT COST ACCOUNTING, CCA (CURRENT EXPENDITURE (CURRENT LIABILITIES. 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DECLINING BALANCE. DEPRECIATION DECREASING MARGINAL COST DEDUCTED DEDUCTION DEED costs DEED OF PARTNERSHIP DEFALCATION DEFERMET OF AMORTISATION DEFERRED CREDITS DEFERRED EXPENDITURE, Yosh ota entrants D Indemsizatie Motods hambarghea (sceler) Das Acer; tranzzcje Obigeiuae Trmpevmut obliga promt pin vere de selgsuah vin de ead Sold debtor Tovare pe debit Net de deine arte ebitoare ‘Tranacte de debit Crean datrie ‘Unmirire fncazde fliment ‘Ageot de inasere Crean exigibiia ‘Fecoing de dato (Coeficiente indetorer;raport de “adatorare Amariarea une dato Debit, empramtat Rota crestslor Dedlratie de dividend Rezeve delaate ‘Metoda regresiv8 de amortize Cout marginal dereeteor Dedas; retinut ‘Dedacere; deduce de impazite: redocee irl “ase de eter ator ‘et de eso; ai elect Fret Feros de gate Vent ele a aaos Chel mais elie Tels inves ”oO Piper ora pb fee DEFERRED INCOME DEFERRED PAYMENT DEFERRED REVENUE DEFERRED TAXATION bericir DELEGATION DELIVERED CosT DELIVERED PRICE DELIVERY DELIVERY ORDER DELIVERY TIME DEMAND BILE DEMAND DRAFT DEMERGER DEPOSIT DEPOSIT BANK DEPOSIT MONEY Depots DEPOSITS AND BORROWED FUNDS DEPOSITS ON ORDER RECEIVED DEPRECIABLE ASSET DEPRECIATION DEPRECIATION CHARGE DEPRECIATION EXPENSE DEPRECIATION OF ASSETS DEPRECIATION ON ACCOUNT OF ‘WEAR AND TEAR DEPRECIATION RATE. DEPRECIATION-COSTING ESTIMATE DEPUTY DEPUTY CHAIRMAN DETAILED ACCOUNT DEVALUATION DIFFERENTIAL COSTING DILUTION DIRECT cost DIRECT COST VARIANCE DIRECT costING DIRECT EXPENSES DIRECT LABOCU)R Cost DIRECT MATERIAL COST DIRECT TAX, a ‘Veni anticipte; venir veaizate fa Patt annus pe tomes Veoi anispse Provision pent plat impos Defit Delegre Coste sciige Pro de imae Live Ondine Hsrre Timp deta Cambie sees Caribe vecee ‘Scones inven ‘cont depo a init Bane dept Moved iit Depcitcedtoae Footursleteriloe ‘cont ava ens ‘Active amertabies mobili ‘smorizabile Deprecies; smorizare Metods costurilr diferente Dituare cost iret ‘carl cos drest ‘Metoda cosmilo directe Chattuil diecte Cost det al melt Cost direct al materilelor Impeet diretPacer coma ageconmn DIRECT TAXATION DIRECTOR DISALLOWED DEDUCTIONS DISBURSEMENT DISBURSING AGENT DISCARD DISCLOSURE REQUIREMENTS DISCLOSURES DISCOUNT DISCOUNT ALLOWED DISCOUNT RATE DISCOUNT STORE SISCOLNTED CasH FLOW ‘DISCOUNTED CASEVALLE DISCOUNTING DISINVEST DISINVESTMENT DISPOSAL OF ASSETS DISTRIBUTION cosT DISTRIBUTION OF PROFIT DIVIDED TAX DIVIDEND DIVIDEND ANNOUNCEMENT. DIVIDEND COVER DIVIDEND EQUALISATION RESERVE DIVIDEND METHODS DIVIDEND RIGHT CERTIFICATE DIVIDEND YIELD DIVIDENDS RECEIVED DEDUCTION DOCUMENTARY COLLECTION DOCUMENTARY CREDIT DOCUMENTARY DRAFT [DOCUMENTARY LETTER OF CREDIT DOCUMENTS AGAINST ACCEPTANCE DOCUMENTS AGAINST PAYMENT DONOR, DORMANT PARTNER, ‘DOUBLE POSTING DOUBLE TAXATION, DOUBLE TAXATION CONVENTION Iimpozit ree Direstor ‘Tone nededutibite Iegie din esse; plats Fics de plas cance Informa obligato ‘Anexelailaag Reducer; remiza Rabat permis Texa sconutt Magazin ev adeos comes minin Metods fori de sumerse cist ‘alvereascwslinat Manu de sume Scouse A dazigvest Desinvesize Cesiune de imobilintsi Cost de dssibutie [Repariaare a benefiiuu sosietfilor ‘omercale mpeait contingent? Dividend ‘Declare de dividende ‘Acoperieadivigendut Reger pentru egulsiwren ‘ividendeior Metoda divdendelor ‘Bon de folosins;cetfiat de dividend Rendamentl seta ‘Regina societilor mana gal ‘lialelor ‘osssso documentar ‘Acrediti document; cet coment “Trt docementart ‘Acreitiv document Docurente contra aeceptare Documente coats plat Donttor Comandiar Tecegistrare epeta bla impunere ‘Convonse peat evitarendabet impunest »apart noma bet he cr DOUBLE-ENTRY BOOKKEEPING DOUBTFUL ACCOUNT DOWN PAYMENT DRAFT DRAFT ACCEPTANCE DRAFT AT SIGHT DRAWBACK, DRAWEE DRAWER, DRAWING ACCOUNT DUE DUE DATE DUPLICATE DUPLICATED ENTRY E EARNED INCOME EARNED SURPLUS EARNEST EARNEST MONEY EARNING CAPACITY. EARNING POWER EARNINGS EARNINGS BASIS EARNINGS PER SHARE ECONOMIC ORDERING QUANTITY ECONOMIC WORKING LIFE ECONOMIES OF SCALE ECONOMIST, ECU; EUROPEAN CURRENCY UNIT EFFICIENCY [EFFICIENCY VARIANCE ELASTICITY OF SUPPLY AND DEMAND. EMBEZZLED BANKRUPTCY EMBEZZLEMENT EMBEZZLEMENT ADMINISTRATION EMPLOYEE ENCASH 20 CConailtat ta dub partist Crean incers Acoma iil Combi; rats Acceptare a tate “Tet a vedere ‘Rambursareataxcor de inpot Ts “Tragitor Cont erent; cont de depcit Enigiil Sexdentt Daplicat Tsegiareepirat Vert in ne Bene nedisebuite Acootarvani evans ‘Acont arvant; evans ‘Reutbiltates expt Rentbltte enfin [Bvahare pe taza veritrilor - ‘Beneficial pr actiune 5 CCanttate de eprovzionare eeonomick < ‘DuratheconomicS desire Bronomil zezlat in volumsl prodactet Economist ‘Unite monet european Bficien ‘Vasa a efiientet lasctatea cere gi ofett "Banerut fnuloast Freud Gestune frandluoss Salat Aloresaosu na gles END OF A FINANCIAL YEAR, ‘Stil exe (financier) | ENDING INVENTORY ‘Sto asi exes ENDORSED CHECK Cee andose: ENDORSE, Andosiar, girator ENDORSEMENT ‘Ava gir andosare ENDORSEMENT IN BLANK ‘Andosire inl; gir tn ab ENDORSER Girast ENDORSERS LIABILITY Aiajament al girantuui EQUIPMENT Eshipament EQUITY Activ ne fondori pre EQUITY CAPITAL Asi ne ral EQUITY OWNERSHIP ‘Cai! prop EQUITY SECURITY _, Asian grin ERROR Eran . ERRORS AND OMISSIONS ARE role omisuie snr except © EXCEPTED: E&OE ie ESTABLISHMENT BALANCESHEET Bilan de infingare ESTIMATE Deviz;eximaie| ESTIMATED ASSESSMENT ‘Bvauarea bai e impositre ESTIMATED BALANCE SHEET Bilan prvicionsl ESTIMATED COST (Cost exist ESTIMATED DEGREE OF PHYSICAL Grad deurut fic estimat "WEAR AND TEAR [ESTIMATED USEFUL LIFE Dra eeiash de vats [ESTIMATED VALUE, Valoate de exizrare EVIDENCE, Dovads EVIDENCE OBJECT Obiet de evident EXCEPTIONAL NON-RECURRING Coe neincorporsbile ‘ ‘costs EXCERPT eras ra) EXCESS Excedent “ EXCHANGE COMMISSION Comision de shire EXCHANGE RATE (Cus de chim; rit. de scimb EXCISE DUTY Assit EXECUTION DEBT ENFORCEMENT Exceutre sit "EXECUTION FOR DEBT ‘Unter pears dato EXECUTIVE COMMITTEE CComiset de directie EXECUTIVE STAFF Cadre de conducere EXECUTIVES Cae de conducere EXECUTORY TITLE Tiduexecutriu EXPECTATION Speeantt EXPECTED LIFE ‘Darah devant EXPENDITURE, Cheliala EXPENSECLASSIFICATION BY TYPE Clasificareachelieilrdupdtip EXPENSES Celt 2apo rate eco EXPENSES OF ACQUISITION EXPENSES PAID IN ADVANCE EXPERTISE REPORT EXPORT ALL ROUND PRICE EXPORT CUSTOMS DUTY EXPORT SUBSIDY EXTERNAL AUDIT EXTERNAL AUDITOR EXTERNAL LIABILITIES EXTRA EXTRA Cost EXTRA DIVIDEND EXTRAORDINARY EXPENDITURE, EXTRAORDINARY GENERAL, MEETING, BoM EXTRAORDINARY INCOME. EXTRAORDINARY ITEMS F FACE AMOUNT FACE VALUE FACTOR FACTORING FACTORY FACTORY EXPENSES FACTORY OVERHEADS FAMILY COMPANY FAVORABLE VARIANCE FEASIBILITY STUDY FEE FEE STAMP FICTITIOUS ASSETS FICTITIOUS CAPITAL FIDELITY GUARANTEE FIGURE FINAL DIVIDEND FINANCE FINANCIAL ACCOUNTING (Celtel acces de chiiie “axe plte fn avans apor de experizs Pre iotera complet de export FICE. “Tax vamalt de export, Prim de export ‘Andi exter conto exer Controle extern Dato ft dete: paive fh de et Aional ‘Cost suplimenser Supertividers| ‘Veni excepionale Operaiuni exceptionale ‘Valour rominalt ‘Vslosre nominal Factor Factoring Uti (Chet inact de produce : Chel indirect de prodaetie P Soviet fail Capa civ araoie de fidence cea Competre de dividend; dividend fina) inane Conable financiers contabiltete ‘ereFINANCIAL ACCOUNTING Prinspil ale conta STANDARD FINANCIAL ACCOUNTS (Cons nance FINANCIAL ADMINISTRATION Gesiune inanciart FINANCIAL ADVISER CensilierFnsncar FINANCIAL ASSETS ‘Asi financier FINANCIAL AUTONOMY RATE Rata eutonomiei finance FINANCIAL BOOKKEEPING COST Cont eflectat. ‘ACCOUNT, FINANCIAL BUDGET age finacciar FINANCIAL CHARGES (Chelle finsnciare FINANCIAL CONDITION Sivapie finnciars FINANCIAL EXPENSES. Choi iwreiare mravcat Seow poereeee Pecan aes a Fecene vena eae Ke) remarry aaa C reananc es Terenas Eee Sens src Document conabile de sinees ‘Document contabile de snes alustate era consolidare FINANCIAL STATEMENTS ADIUSTED FOR CONSOLIDATION FURPOSES FINANCIAL YEAR ‘Ac Bnsela; exerltisfnanci FINANCING aastwe FINISHED Goops Produse fit ‘FINISHED PRODUCTS Produce fini FIRESALE \Vinareinveuim de urgent FIRST IN, FIRST OUT; FIFO Primal ita, pric git FISCAL CHARGES “Tove fiecale FISCAL PERIOD An inancia; exereiiy finance FISCAL RESERVE, Reza scale FIXED ASSETS Active fixe; active imi, ‘mobili; mijloace fe FIXED ASSETS UNDER Imobifass ts ews ‘CONSTRUCTION [FIXED BUDGET get fic FIXED CAPITAL, CCopital angst capil fix; capital ‘iobiliza; capital investit [FIXED CHARGES <> Chelle ine . FIXED COSTS (Costu fe FIXED INVESTMENT “ovenije tn capital fx FIXTURES ‘Amenajiriinstalatit FLEXIBLE BUDGET ‘Bugee leit ‘Capa de explostre; capita é ula ord de rlment| FLOATING CAPITALer frais ict eek FLOTATION OF STOCK FLOW FOR CASH FORECAST FORECAST DIVIDEND. FOREIGN ASSETS: FOREIGN BRANCH OFFICE FOREIGN CURRENCY FOREIGN CURRENCY CLAUSE FOREIGN CURRENCY TRANSACTION FOREIGN EXCHANGE FOREIGN SOURCES FORGERY FORMATION EXPENSES FOUNDATION FOUNDER FRANCHISE FRAUD FREE, FREE CAPITAL FREE CURRENCY FREE OF TAX FREE RESERVE FREIGHT FREIGHT PAID FREIGHT RATE, FRINGE BENEFITS FROM DATE, FULL CONSOLIDATION FULL EMPLOYMENT FULLYFAD FULLY SUBSCRIBED FUNCTIONAL BUDGET FUNDAMENTAL ACCOUNTING CONCEPT FUNDED DEBT FUNDS AVAILABLE FOR PAYMENT 2» Enishue de ation Flux Inmumerer Previsiune . Dividend previe Crean sine Secursls fy stetinitate Moneda sina (Caza vale Operaiune in devine seine Moneda stint chim saute Swrseavase; use sine Falsiicare Chet de costes eben de ‘nfingre a Fundatie ‘ “Foodator Coneesiane Froude Franco pital disponitt Moneda ber ceaverbilt Seutt de immporit Rezerve fauative Neva Nevlupiese ‘Taf de transpert a mafilor Avaniaje cesar avant socal ‘supreslariu Dela dota de ay Ttegrre globes 2 Ocapare éeplns Pit integral Subscrs in negime Bugetfeyioal Principal consi de baat Datori pe tenmen ang DisponibikiyGAIN GAIN OF DISPOSAL GAP ANALYSIS GEARING GENERAL AUDIT GENERAL MEETING (GENERAL PARTNER GENERAL PARTNERSHIP GENERALLY accePTeD ‘ACCOUNTING PRINCPLES (GAAP) GO PUBLIC GOING CONCERN GOING CONCERN VALUE Goons. (Goods IN PROCESS GOODS IN PROGRESS GooDwiLL GRACE PERIOD (GRADUATED TAXATION GRANT Gross ‘GROSS AMOUNT GROSS BOOK VALUE, ‘GROSS BORROWINGS GROSS CASHFLOW (GROSS INTEREST ‘GROSS INVESTMENT ‘GROSS Loss ‘GROSS MARGIY [GROSS MARGIN RATE, (GROSS PROFIT ‘GROSS PROFTT MARGIN (GROSS SALARY ‘GROSS SALES GROSS TURNOVER ‘GROSS YIELD GROUP GROUP ANNUAL REPORT Yaar cu eg rmin G cg ‘halon de cesiune ‘Aalizaecaturilor (Coniciet de indatosre; efcrl de virghie ‘Audit general -Adunare general a actcrari Aoeia conan: comanditt ‘Soeiette i name coast: SNC Peircipi contbile genera! uve Insroucere la burst Intreprindere cu atvitate normal Valoare de cesiune global Buna Producti in curs de fabricatie Producten ears de fabricate Remume al firme! Perioad de gratie Impezitare progresva ‘subventio nt Toul but ‘Valoare conta brat fnxpeumu brat (Cashflow brat ond brats Ivete br Piendare bra ‘Adaos comecit; maj bt max ‘comercial Masi a profit brat Selasin beat ‘Vinatsibeute (Cae brut de afeceri Randarist brat (Grup de firme Rapert de geste al gupuli 2sa Reger nema el pb eset GROUP BALANCE SHEET GROUP OF COMPANIES GROWING ‘GROWTH GUARANTEE (GUARANTEED BOND H HARD CURRENCY HEAD OFFICE, HEDGE AGAINST INFLATION ‘HIDDEN-DISTRIBUTION HIDDEN RESERVES HIGH TIDE COSTS METHOD HIGHLY-PRICED HISTORICAL Cost HISTORICAL RATE OF EXCHANGE, HOLDER, HOLDING COMPANY HOME OFFICE HONORARIUM I DLE IDEECAPACITY SLLIQUID ASSET txuguprry EMMOBILIZATION FINANCEMENT RATE. IMMOBILIZATIONS IMMOBILIZED PRODUCTION IMPORT IMPORT ALL ROUND PRICE 26 ‘ite consti bila itera, Goypé firme Crete; tn erie Crete Avi; eajune; garantie bignfime grants Moned fone; ala foe Sea central ‘Astare conta ie Disease ccut Rezev tent reaerve cele Matas corr i fx Copret rice ont each; ee de chic (Crs de sei i ta rani Parator cle de pac Monoue prt ste Serna foceate natn set ceata Onocaa fnactv neutizt Potctial netizat Activ aelichid| Dlocy anciar Rata finan imobiliztlor loi Prodvateimobilcats Import Pet nto complet de imports PICIMPORT CUSTOMS DUTY IMPREST SYSTEM IMPUTATION SYSTEM. INKIND ENACTIVE PARTNER INCENTIVE. INCOME INCOME ACCOUNTS INCOME FROM INVESTMENTS. INCOME FROM SALES. INCOME ON INVESTMENTS, INCOME STATEMENT INCOMETAX! INCOME TAX EXPENSE INCOME TAX FOR INCOMES AND EXPENDITURE "BUDGET INCORPORATION INCREASE INCREASE IN VALUE INCREASING INCREASING CHARGE [DEPRECIATION INCREMENT INCREMENTAL COST INCREMENTAL COSTING INCREMENTAL SCALE INDEBTEDNESS INDEX INDIRECT EXPENSES INDIRECT LABOUR COSTS INDIRECT MATERIAL COST INDIRECT TAX INDIRECT TAXATION INDIVIDUAL PROPRIETORSHIP INDORSEMENT INFLATED costs, INFLATION INFLATION ACCOUNTING INFLATION RATE INITIAL BWVENTORY INITIAL STOCK INLAND REVENUE “Text vara de import Fonds fie de cast Sistem deimputare Inzane ‘Comancitar Stimulent Beneficent ‘Contr de venir Veni is ivestig Venturi din viaest ‘esi dia investi ‘Cont. profits piedere Snpoet pe pe: impo pe vant Cali erenpeitl pe rot Fosie de detaraje eS} 0 SA ipo i pnt ‘Bupet de venturi giclee Intima a sosieta ‘Geer; majrare Phsvaloare (Cresco retere ‘Amortzateprogresivi (req proretiva (Cost marginal ‘Mero comma diferente (Gra clara ngstrare Indice (Cherue indzecre ‘Costu indvecte de mses, (Coat indirect sl mteralelor mpositindirect Importers indirect Societe persona Gir, andosire Costs supracrauate Inflaie CContbilitate de iaflayc Reta init ‘Ste a fnceputel exec ‘Stoel nceputl execu iseSecielitemiteritetites INLAND REVENUE ISFECTION Iweur INPUTOUTFUT RATIO INSOLVENCY INSOLVENT INSTALLMENT INSTALMENT CRED INSTITUTIONAL BUYER (o INVESTOR) pets INSTRUMENT T0 ORDER INSTRUMENTS OF PaYNENT INSURANCE INSURANCE FUND , ENSURANDE PREM INSURANCE RESERVE INTANGIBLE assere INTEGRATED ACCOUNTING INTEGRATED Cost ACCOUNTING INTEREST CHARGT INTEREST CoNsTRUCTON INTERESTPAID ” INTEREST RATE INTERIM ACCOUNT. INTERIM ACCOUNTS INTERIM AUDIT . INTERNAL AUDIT INTERNAL FINANCING INTERNATIONAL account ‘MONETARY UNTT INTRA-GROUP HOLDING INTRINSIC VALUE INVENTORY INVENTORY CONTROL INVENTORY DIFFERENCE Corl fice Inv Rendsment tehnic Insolabitate Isola Trang Creda eange Invest ineittional Tia erin Tnstuneme de pate Asiguaze Proviioane Prima ge asigurare Reserve de ssigurare proprie Tmobile neconporle Conable integrate Coote inept Dotindd negativs ‘Dobinds i priouda de constscie Devin eter at dob (oat ineiner Susi conbi itera Cont intsedir contr Divide ities, dividend provi ila tron Jn i erate pap ‘oldu intermediare de gesture Adit inter AvioBntojare; inntare intent Unite monetrs de cont interasonale (Comite itematonal pentra stndardzaren coutabai Evitres due impunest internationale Pasticpate tn adel grupatl ‘Valoate actualized; valore iting {vents cotati steINVENTORY FINANCING INVENTORY RATE INVENTORY TURNOVER INVENTORY VALUE INVESTED CAPITAL. INVESTIGATION INVESTMENT INVESTMENT ASSETS. INVESTMENT BANK INVESTMENT FUND INVESTMENT GOODS INVESTMENT GRANS INVESTMENT INCENTIVES INVESTMENT INCOME INVESTMENT TURNOVER INVESTMENTS INVESTMENTS OF SUBSIDIARY IN. (CAPITAL STOCK OF PARENT ‘COMPANY. INVOICE INVOICE DISCOUNTING INVOICE PRICE tou IRREDEEMABLE ISSUE, ISSUE AGAINST SPECIE ISSUE FOR CASH ISSUE OTHERWISE THANFOR CASH TEM ITEMIZED INVOICE ITEMS TO BE BOOKED TO AN ‘ASSET ACCOUNT JOBBER JOINT AND SEVERAL DEBTORS JOINT AND SEVERAL LIABILITY JOINT OWNERSHIP Imvestige Asie fixe Gancire; mobili Tinancare Banc de investi Fond commun de plsanene Bur de capil: investi Subventi enn eesti -Aventajefsele geri insti ‘Venturi finance Rotatiacopitaui ‘Tid de partcipare Asin propa ale grupult Fecuct Scontaree facts Prep din fem Wdatorez™ ‘Nesmortzabil Enisie ‘nlsiune conta tmmerar Emisivne contra mumerar ‘Aportin natu ‘Asicol (conabil); pos de iat, Fact etait ‘Valor de sci arabica de ative J Tntormediar Debit: slidirt ispandere solidars (Co-propriette propretate comers, »ut iat path deft JOINT STOCK COMPANY JOINT VENTURE JOURNAL JUNIOR BONDS L LABOR , LABO(U)R FRODUCTIVITY LABO(U)R TIME RECORD LABO(UR TIME VARIANCE, LABO(UDR TURNOVER, LAND LAND TAX LANDING ORDER LAST IN, FIRST OUT; LIFO LATENT TAX LIABILITY: LAW OF DIMINISHING RETURNS LEAD TIME LEASED FIXED ASSETS LEASEHOLD LEDGER LEGAL Bopy LEGAL PERSON LEGAL RESERVE LEND LEND CAPITAL cost LENDING BUSINESS LETTER OF CREDIT LEVERAGE LEVY ‘LISBILIMES To OUTSIDERS: LABILITY LIABILITY Account LisireD LIMITED LIABILITY LIMITED LIABILITY COMPANY; LTD LIMITED PARTNER LIMITED PARTWERSIUP 30 Secisate ye ceils SA Societe minek Jamal (Obligate de ong posterior “Manoperh Produstiviata muri "Bom de urs fregisterea tmp de "muses Difereng de rndarsent Rotagja pesos Tees Impozt peteren Persoon aries Pertoan rides Rezo galt Incirore (Cost a apt imprumtat pecan’ in sev Acrediiv, sxsoare de ret -restl de prghie Iimpoct; please ndstorae ttl (OBtzni: esponsbiiate:ispuadere Coot de pasive Limit ‘Raspundere lita Socitato cu rspundere Tinta SRL. ‘Comancita Secietaten comendit snipsLIMITED PARTNERSHIP WITH A SHARE CAPITAL LINE OF CREDIT LIQUID ASSETS ‘LIQUID RESOURCES LIQUIDATION LIQUIDATION BALANCE SHEET LIQUIDATION SURPLUS LiquDrry [LIQUIDITY INDICATOR LIQUIDITY POSITION LAQUIDETY RATIO. LIST OF CLOSING BALANCES LIST QF OPENING BALANCES LIST PRICE LOAN LOAN CAPITAL LOCAL CURRENCY LONG RANGE FORECAST LONG-TERM CAPITAL. LONG-TERM DEBT LONG-TERMLIABILITIES LONG-TERMLOANS LONG-TERM SECURITIES LOOSE-LEAF ACCOUNTING Loss LOSS FOR THE PERIOD LOSS OF PROFIT. [LOSS ON DISPOSAL LOSSES ON RECEIVABLES ‘LOWER VALUE METHOD LOWEST PRICE, LUXURY TAX [MACHINERY AND SQUIPMENT (MAINTENANCE AND REPAIRS MAJORITY SHAREHOLDING MAKE ORBUY lr i eater Societte in comand pe actnst Lie de reie Lichiditate tm active (patrons) ‘Activ dsponbil; val penile Liekiare Bilan de Hichidare ‘Sorpls I ehidare “ick Trieste de Liciditate Situatie de trezorerie CCouficen de ichiditat: rape de Tihiitate ‘BilayoeSnchdere Bile de deschidere Pre de exislog mprumst Coit tmprumutat Moneds nationaa Prevziune pe tennea lung Capital permanent Dacor pe teen hing aor pe remmen tg ‘pumutur pe termen lung ‘Titur de pencipare CContbiitate pe foi vetante Plerdee Pierre meta totals ‘lerderes profit ‘Minge-valore de cesium Pete datorate debitorilor Prineipal valor minimal (Caracol mai scdout “Tes anuprasrtcelelor de Ix M Main i wile Iroreyneze i reparait Parcipaie majortar Prod sau cumple ar‘ri oma pb eae Spel rm ipthdeanes MANAGEMENT MANAGEMENT ACCOUNTANT MANAGEMENT ACCOUNTING MANAGEMENT ACCOUNTS MANAGEMENT BUY OUT (M.8.0) MANAGEMENT CONTROL, MANDATE MANIFESTO MANUFACTURING COST MANUFACTURING OVERHEADS MANUFACTURING PROFIT MARGIN MARGIN OF PROFIT MARGIN OF SAFETY MARGINAL Cos MARGINAL COST PRICING MARGINAL COSTING ‘MARGINAL INCOME MARGINAL PRODUCTIVITY (MARGINAL RATE OF SUBSTITUTION MARGINAL RATE OF TAX, ‘MARGINAL RETURN MARGINAL REVENUE ‘MARGINAL TAX RATE “MARKET CAPITALISATION MARKET PRICE MARKET VALUE MARKETABLE ‘MARKETABLE SECURITY ‘MARKETING CosT MATCHING (CONCEPT) ‘MATERIAL CONSUMPTION “MATERIAL Cos MATURING PORTION OF LONG ‘TERM DEBT. MATURITY MATURITY DATE MEANS OF PAVEMENT MEANS OF SETTLEMENT 2 Conducers; geatiune Aalst de cos; conti de gerne Consbilite de gostiune Contr de estnne (Compiraresinteprindesi de te etna Contra de gstane Mandst Manifest Cost de productie (Cosh indvecte de rode Profit abicatie’ Marie Dat depose Marj de siguranys “= Cost marginal ‘ Fixrea pref a fonetie de costed ‘omg Metods cosas varisbi) Repartizareachetieiler pe prodise Consum de materiale Costar de matciale Rispundere material ‘Baget de materiale Crdonant de msterale (Care ajunge I scadents artes cxigbl tn mat putin de unan a ‘imprumtui pe teamen hing Seadents Seadents Mifloae de plats Mijloae de pantVoce eaglecnne tt ttt tent MEMORANDUM AND ARTICLES OF ASSOCIATION (MB) Acconseiy MERCHANDISES Mati MERGER Aberie MERGING PREMIUM rink de iors > METHOD OF GROSS PRESENTATION Meda non canpenst METHOD OFNET PRESENTATION Meda compet sold MINIMUM WAGE Salata nin MINUTE BOOK Regan e pocs veale MISCELLANEOUS INCOME Venti ives MISMANAGEMENT Gestune aes MONEY INCOME ‘ig orl vex on MONEY LAUDBRING, Stes beni MONEY TRANSFERS “ante de oni MONOPOLY PROFIT Pro de oneal MORATORIUM Mecsrs MORTGAGE Tones MOVING AVERAGE Mate media MULTSTAGE CONSOLIDATION Conca palixe -MULTL-TIER CONSOLIDATION (orsliarep paliee MULTIPLECURRENCY ACCOUNTING Conable rman MUTUAL FUND Fond tal NARRATIVE Enyce NEGATIVECASH FLOW Foc ep de miner [NEGATIVE INTEREST Dobie "NEGATIVE VOLUME VAHIANCE Cot esha cn oma NEGOTIABIITY Nessie NEGOTIABLE INSTRUMENT Tale nese NET ASSET VALUE Vator net event NETASSETS detente NETASGETSVALUEPERSHARE Yau niet aie le mate vale re NETBOOK VALUE Valor cori et vlose read NETCAPITAL FLOW Flue nee capi NETCASH FLOW Cason ne NET CURRENT ASSETS Mice crslame fd eminent st NET CURRENT LIABILITIES Pas net exiibi 3OD Sep nr pent ef a rr NET EARNINGS NET INCOME ‘NET INCOME FER SHARE, ‘NET INTEREST INCOME. (NET INVESTMENT NET MARGIN NET MARGIN RATE NETPRICE ‘NET PRODUCT ‘NET PRODUCTION NET PROFIT NET PROFF RATIO. : NET REALISABLE VALUE ‘NET RETURN NET SALARY NET SALES ‘NETTURNOVER ‘NET WEIGHT ‘NET WORKING CAPITAL, NET WORTH NO PAR VALUE (CAPITAL STOCK NOMINAL ASSETS NOMINAL INCOME ‘NON OPERATING REVENUE, \NON-ALLOWABLE CHARGES ‘NON-RECURRING Cost NORMAL BALANCE SHEET NORMAL PRODUCTION cost »NOT TO ORDER" CLAUSE NOTE [NOTES ON THE ACCOUNTS NOTES PAYABLE NOTES RECEIVABLE NOTES TO THE FINANCIAL, STATEMENTS NOTICE OF ASSESSMENT O OBSOLESCENCE P7 Venit net Venit net ‘Bene net per seiune Prods nat dn dobinz 5 Ivesite nett Marj nes Rate may nete Pro et Prods net Proce net Bensicn net profit at Rendon) sinedtioe Voloore get devinzat Rendarent seal iaventieh Sali net Vinci mete Ci neti de faces revise nett Mone circulate; fond de rect net (Cepia peop; ptrimoniu net ‘Ais fd valore nomingle “Activ fey (Ctatig nomi vent nominal Relat in afr exploatii, ‘Tere nededesbile ‘Tete acincorporbile Bilge Cost normal de productic Ciauza 0 ois" Avia ‘Anexa I bilan fect de plat ‘Efete de pint ‘Axel bin Nottcae de inipuaereYorn itil need OFFICE EQUIPMENT OFFICIAL RECEIVER, OFFSET ACCOUNT. OFFSETTING ‘ON DEMAND ‘ONHAND onsiGHT (ONE-MAN BUSINESS ‘ONE-STAGE CONSOLIDATION (OPENING BALANCE (OPENING BALANCE SHEET ‘OPENING STOCK (OPERATING ASSETS" “OPERATING BUDGET ‘OPERATING CYCLE ‘OPERATING EXPENSES OPERATING INCOME. (OPERATING LOSS (OPERATING PROFIT ‘OPERATING RESULT OPERATING REVENUE ‘OPPORTUNITY CosT ORDER ‘ORDER CHECK ‘ORDER CHEQUE ORDER COSTS METHOD ‘ORDER DOCUMENT ‘ORDINARY GENERAL MEETING ORDINARY INCOME, ‘ORDINARY INTEREST ‘ORDINARY PARTNERSHE (OTHER INCOME ‘OUTLAY. oureur oUurPUr TAX ‘OUTSTANDING OUTSTANDING BALANCE OVER ASSETS (OVER-THE-COUNTER, ‘OVERALL SOLVENCY ovERBOUGHT ‘OVERCAPITALISATION OVERDRAFT. ‘OVERDRAFT FACILITIES ehipameit de bros ‘Sindio Cont corespondeat, Compeasaic : Lavedere Taste Lavedere Firms pesonalt Integrredizeett Sold deschidere ‘Bilan de deseieere Sto sdneeputel exerci Acti were sey de explostare Buget de oxploatre Cickude expose (Chee de exploetare ‘Veninu dn exploatre Peres din exploatare Profit ge expouare Remi de expat Veni din exlostare (Cost de opocunitte Comands Coo onda Cecle odin ‘Meta costuilor ye comenai Tula erdia Adusarea generat ordinars \Veait comercial Debinds simp Societe im mume eolectiv; SNC ‘Venitu averse Tesi detwezorrie lei: producti; randament ek peroepats Incirealaie;ecezolvatretart estan de lett Sopractiv Snfera bursei Solvabiltate general ‘Sopreevaluare ‘Exons de capital supracapitalizare Destoperit Facilitate de descopeit de cont Fya OVERDUE ‘OVERESTIMATE OF cosrs ‘OVERHEAD CHARGE OVERHEAD CosT RATE OVERHEADS) ‘OVERFRODUCTION ‘OVERTIME (HOURS) OVERVALUATION OWN CAPITAL, OWN SHARES OF GROUP OWN souRcEs OWA TRANSPORT OWNER owners equiry OWNERSHIP P PAD PAIDAN CAPITAL, PAIDAN SURPLUS PAID-UP CAPITAL, PAR VALUB PAR VALUE STOCK, PARENT COMPANY. PARTIAL AUDIT PARTICIPATING BOND PARTICIPATION RIGHT PARTNER, PARTNER'S DRAWING ACCOUNTS PARTNERS! CURRENT ACCOUNT PARTNERSHIP ‘PARTNERSHIP DEED PASSIVE ITEM PATENT PATRIMONIAL SOLVENCY. PATRIMONY ADMINISTRATION PAY AS YOU EARN; PAYE, 36 estan de plats Swpmestimarescomtunor (Cetin eee pneae Cost i de me Chet ne Scpreprodac - Ore ptimestare Sopraevalone Cita propia ‘Aju ropa soph Suse sepa “Tesnspor pe sont propria Proper Capita proprin; pation net Proprztte wa% Yosebutor sushi mglesranin PAY-OFF PAYBACK METHOD PAYEE. PAYING AGENT PAYMENT PAYMENT AUTHORISATION PAYMENT BY RESULTS PAYMENT IN ADVANCE PAYMENT ORDER, PAYMENT TERM PAYMENTS ON ACCOUNT IN "ADVANCE PAYMENTS RECTIVED GN ACCOUNT, PAYROLL, PAYROLL RECORD PENALTY PERIOD OFNOTICE PERPETUAL INVENTORY PHYSICAL CHECK PHYSICAL INVENTORY PIECE-WORK PAYMENT PLANNING PLANT AND EQUIPMENT POLICY PORTOFOLIO POST BALANCE SHEET EVENT PRE-ACQUISITION PRE-TAX PRORT PREDETERMINED COST PREFERRED STOCK PRELIMINARY EXPENSES PREMIUM PREMIUM ON BONDS [PREOPERATING COSTS PREPAID PREPAID EXPENSES, PREPAID FREIGHT PREPAYMENT: PRESCRIBED DIVIDENDS Reatabifate; amodizare Meteda prcedei de recuperar & Benfica plait Ofc de plas Plats ‘Atotizayede path Plats in acoré lah anes plat Ta avans ‘Ondine plat “ermen de plat Ping in sans ctr Fumi Pia prima ta acon Sed path Conttilitaes slerilor Peralta; pealizare Pevioadt de preaviz Inventar permanent Conta de invert Imventrmsteril Plata pe Dat Paifeae ‘Aci fx corpora; mobil fice Poli, Porafots ‘Bvenimet posterior Inchiderit ‘blenull Anat de ahi ‘Beneficia brat;beseficin Laine de Teoponare Cont estima Activ prvilesate (Chelsie de consti; chats de Tnfinare Primi ‘ima de emisione a obligatusior (Chelsie de constr; chee de {fine Pisses vane Chel satel; tae patie in ‘avlu pitt a avans Plat aniipati plain avers Dividend preserise arReport. noma op Sef Peete timate PRESCRIPTION OF CLAIMS PRESCRIPTION TERM PRESENT VALUE PRESENT-DAY CASH FLOW, PRESENTATION REGULATIONS PRESERVATION PERIOD FOR BOOKS ‘AND RECORDS PRESIDENT PRICE, PRICE INDEX. PRICE LEVEL ACCOUNTING PRICE-EARNING RATIO: PERATIO._ PRIMARY CAPITAL PRINCIPAL PRINCIPLE OF FAIR PRESENTATION PRIOR YEAR CORRECTIONS OF ESTIMATED AMOUNTS PRIOR YEARITEMS PRIVATE CORPORATION, PRIVATE DRAWING, PRIVATE INCOME PROCEEDS PROCESS COSTING PROCESSING PRODUCT cost PRODUCTION ACCOUNTS PRODUCTION BUDGET PRODUCTION cost PRODUCTION DEPARTMENT PRODUCTION OVERHEADS PRODUCTIVITY PROFIT PROFIT AND Loss. a PROFIT AND LOSS ACCOUNT PROFIT. [FROM INFLATION PRORIT AVAIABLE FOR DIST PROFIT CENTER PROFIT CENTRE PROFIT FOR THE PERIOD PROFIT MARGIN # — Presipie Ternen de rescrptie Valosre atl | Cashflow sewatizat Regiment de peezentare Peron de srivere Diecior eset regeine Pe Inde pre onze vr stain ‘osteo mse a copter opera Seren pracrane oe Conia eileen corete Aint prover atsose cee irda profit din exer Societe anonime;societt pe atin Prelevare petal Vent persona Venitl dino visare Metodacosurilor complete “Tranefomere Cosa produce stosate Conta de poset ge de prodcyic Coat de preducte Departament productiv Costu! indrerte de prodhcie Prodocivitte Bene; profit, Prof i perdre Coat de oft i pierdere Beneficin iaionst Profi disponiil penn distbuire A} Centra de prot (Cena de prot ‘Beneficinnet total; beneficial cael Maxi de profit$$ ict PROFIT MASS PROFIT ON REALISATION PROFIECABITAL RATIO PROFIT SHARING PROFITABILITY PROFITABILITY INDICATOR PROFORMA INVOICE | PROGRESSIVE DEPRECIATION - PROGRESSIVE TAXATION PROMISSORY NOTE, PROMOTION EXPENSES: PROPERTY TAX PROPERTY, PLANT AND:EQUIEMENT PROPRIETORS CAPITAL ‘PROPHIETORIAL FINANCING PROPRIETORSHIP PROTECTIVE CUSTOMS DUTY PROTEST PROVISION PROVISION FOR DEPRECIATION PROVISION FOR POSSIBLE LOSS IN "VALUE OF LONG-TERM SECURITIES PROVISIONS FOR LIABILITIES AND ‘CHARGES PROXY, PROXY CARD PROXY DEADLINE PROXY FORM [PRUDENCE CONCEPT PUBLIC COMPANY PUBLIC CORPORATION PUBLIC LIMITED COMPANY: PLE PUBLICLY-OWNED CORPORATION ‘PUBLISHED ACCOUNTS PUBLISHED (DISCLOSED) RESERVES PURCHASE PURCHASE COST PURCHASE INVOICE, Mice oat Psvaoare i viszare Randametl celui rextabiltates ‘ait Partcipere te profit Profitabilitt; rentable Indicetor de profile Feeart proforma ‘Asontzare progesivt Inpocitare proresive Bie ortin Chelsie de pubic Imps fcc “Tecenuri consti eckipamest Capt personal Fismtarea pein fo prop onder pope ‘Taf vamal protectionist, Protest Provision Provisiane penta denreies; ata ‘alta emorizirior Provision petra depreiees faancse ‘idurtlor de partepare Provisionse peat scar celtic Procu storzte de vot pi proc Formula de vot pris proc ‘Terman de vail afenpetemisii ‘Formula de vot prin procs Principio rages Socitteanoninz Ittceprindere pubic; socieate ational Socitate anon; socitats pe etiuat Socitateenonimt;socctats pe ativat Reale publiae Reserve desarate Cumprere ‘rede revere camprare Factut de aie »(QUANTITATIVE STANDARD QUICK ASSET RATIO QUICK AssETS (QUOTATION QuoteD QUOTED S| R RAD EXPENDITURE RATE RATE OF DEPRECIATION RATE OF EXCHANGE RATE OF INFLATION ‘RATE OF INVENTORY TURNOVER RATE OF PROFIT RATE OF RETURN RATE OF STOCK TURNOVER, RATE-SETTING COSTS METHOD RATES RATIO RAW MATERIALS) REAL ESTATE COMPANY. REAL ESTATE TAX REAL INVESTMENT REAL RATE OF RETURN REALISABLE VALUE, REALISE REALISED PROFIT REBATE RECAPITALISATION RECERT [RECEIPTS AND EXPENDITURE, RECEIVABLES RECONCILIATION STATEMENT RECONSTRUCTION RITES ‘Valor realizable i disponsliy Corse Cott Valerie ta ett F (Citi de eretare-devolere Ratt Rata arora (Cus de sci; rt de shims ata nfs Rata route totrtor ata profits Rata rembiliti inncire Retarottiei stoetitor ‘Metods costrlornormate Iimposite locale Rati; por coeficent Mate pine Socitte imobiint Inport funcie vestige i miloace fie Rata real a renal Valose eure Valotifcare ‘Beneficiarealizat Remi stra Recapitaizace Chitays ‘Veni i chltitt Ceeang lien ‘Avia de confiraate ‘AsssareoO tet tert RECORD RECURRENT COST RECURRING COST REDEEM ‘REDEEMED BOND, OR DEBENTURE, REDEMPTION REDEMPTION OF STOCK. REDEMPTION PREMIUM, REDUCING BALANCE METHOD, [REDUCING INSTALLMENT SYSTEM REFUND [REGISTER OF COMPANIES REGISTERED CAPITAL REGISFERED OFFICE [REGISTERED STOCK, OR SHARES REGISTRATION ‘REGISTRATION FEE REGRESS [REORESSIVE COSTS REGULATED PROVISIONS RELATED COMPANY REMISSION OF A DEST [REMITTANCE REMITTANCE SLIP REMITTANCE VOUCHER RENT REORGANISATION REPAIRS AND MAINTENANCE REPAYMENT REPLACEMENT PRICE [REPLACEMENT RESERVE REPORT [REPORT OF THE DIRECTORS [REPORT REFERENCING “RESEARCH AND DEVELOPMENT [RESEARCH AND DEVELOPMENT EXPENDITURE RESERVE, [RESERVE FOR BAD DEBTS RESERVE FOR CONTINGENCIES [RESERVE FOR INVENTORY LOSSES. [RESERVE PRESCRIBED BY ARTICLES Regis Cos peisice costa peice A ameriza un nat Obligayne seamptrts ‘ArorismentResaciar Rambusares cfilor ‘ime pvndebusarea obligor Mets regresvt de anoriare Meroe resid aiortinre Arambume Regi comers Copia sore Sets Actua noisave Inregiseuse Texd de fregiosa eget Cost regresive Proveione regiments Seolte aes Atal edt Remiere Border de plats Bordeos de ltt Cticie ‘Asaoare (Chttieli de tnteinee repeat Ramburare Pro} de inlocire;valore de foenire Rezerve de flocuire a imabilisrilor Dare de seams report ‘Report al coniilu de administrate ‘Control report de verfeare Cerostae-dezvotae (Chess de cereetare-dezvolire aRete Nmetetpitonegtent RESERVES INCORPORATION RESIDUAL VALUE [RESPONSABILITY ACCOUNTING 1 | RETAINED EARNINGS RETARD caRNINOS- i ‘ACCUMULATED LSsses eETANED COME | RETAINED PRORT i RETENTION OF TITLE | RETIREMENT OF FXG AsseTS | RETURN ' RETURN ON CAPITAL EMPLOYED; ROCE, RETURN ON INVESTMENT (RON) RETURNABLE DEPOSIT REVALUATION REVALUATION OF FIXED ASSETS REVALUATION RESERVE. REVALUATION RESERVE OR SURPLUS, 7 | REVENUE COURSE OF THE PRODUCTS. RISK CAPITAL, ROTATION OF THE CIRCULATING CAPITAL ROTATION OF THE TOTAL ASSETS ROYALTY RUNNING-IN EXPENSES S SALARY ~ SALARY ACCOUNT. SALE SALE ON ACCOUNT 2 Incorparre de reserve Valoas eimass Onginiarea tnepcinds pe cette de vesponssilate (Ceatr e responsbilitae ‘Ait pagal Vina cu amin” Prefcusmiantit Detuit Benefci acute Profit piste per curiae Veaicreiiat Profit aeistribut beset acumen ‘Rotiera tla de propeictate Retrgee de ative oie de imobiict Randanent reba ves ‘euler Difereng din eevalusre (Cus de rover produce Cepia de ise ae Rota capita ereulant 2 Rota etveoe totale Reever (Chatuili de pee tn fenciuse Salaie Coot de ak Vinzare pe critFoc ntl es SALES. SALES BUDGET ‘SALES DEDUCTIONS ‘SALES REDUCTIONS SALES TAX ‘SALES VOLUME ‘SALVAGE VALUE ‘SCHEDULE OF ALLOCATION ‘SCRAP AND WASTE SCRAP VALUE ‘SCRIP ISSUE SECURED, . [SECURITIES TRADING STATEMENT SECURITY SELF INSURANCE RESERVES 'SELE-BALANCING ACCOUNTING SELF-FINANCING ‘SELF FINANCING RATIO ‘SELLING EXPENSES ‘SEMI ARIABLE COSTS ‘SEPARATE TAXATION SYSTEM, SERVICE INDUSTRY SERVICE LIFE SETTLE AN ACCOUNT. ‘SETTLEMENT SETTLEMENT DISCOUNT SHARE SHARE BONUS SHARE CAPITAL ‘SHARE OF A COOPERATIVE SHARE OF PROFIT SHARE REGISTER ‘SHAREHOLDER a SHAREHOLDER CONTRIBUTION ‘SHAREHOLDERS EQUITY ‘SHORT-TERM GAIN OR LOSS ‘SHORT-TERM INVESTMENT ‘SHORT-TERM LIABILITIES ‘SHORT-TERM LOAN SHORTAGE COST SIGHT BILL SILENT PARTNER, (ide font eve a vines Buget de Vai Dede in vt Redacer a viaare Inpocit pe rule mflor Vola vate Valor cae;vloareecidalt Teonde epi Prod ede ear seb ‘Vator la case valores ‘woes seats isis de sein gre ‘rans econ de bast Cesta; gare is valoace ‘soba Razer designe popie Consbttate enor ‘Awofinsae ane teat aa finan Ceti de dete (Coo servile Sse limon spent Intra de esi, Darah de vith Sena cont Deeostare abet pn pia mumecar Acsine Pragine de acune ‘Capi nsf; apt soi Pane sociale oe aa prose Regia seiner ‘Ationar aan contribute. Capit propria Cigtig sau pierdere pe termen scurt “id de plasament Dati pe tere aut pase curente Credit pe teen su Cost de api ote CCanbie ln vetee Consnatar 8Beto noms st past denice SIMPLE AVERAGE, SIMPLE BANKRUPTCY SIMPLE INTEREST SINGLE-TIER CONSOLIDATION SINK ALOAN ‘SINKING FUND SKILLED LABOR SLEEPING PARTNER SMALL BUSINESS SOLE(OR SINGLE) PROFRIETORSENP SOUE TRADER SOLVENCY SOLVENCY RATIO sources SPECIAL RESERVE, SPEED OF TURNOVER SPLITUP SPOT MARKET STAGE COSTS MesTHOD ‘STAMP STAMP DUTY. ‘STAMPED PAPER STANDARD STANDARD cost STANDARD Cost sysTEM STANDING ORDER, START-UP EXPENSES STATED Capra STATEMENT OF account STATEMENT OF CHANGES IN FINANCIAL POSITION STATEMENT OF FINANCIAL POSITION STATEMENT OF INCOME, sta OF SOUBCE AND SENET OF ounce as STATUTORY auprT STATUTORY AUDITOR STATUTORY caprTAL STATUTORY DIVIDEND ‘STATUTORY RESERVE “ califieat Comanditse Inweprinder mics evita india, ticependere a Comereas inva Selvaitiate ~) Rapert de solvbitiate esas (asv): suse Rezervefrcatative ‘Viteza de otate a eapitttat Frctionses afiilor Copal deste, Ext decont anc) Sinai cigs ai od "lose mie Bing Cont de prot i piedere& stock STOCK CONTROL ‘STOCK DIFFERENCE STOCK DIVIDEND ‘STOCK EXCHANGE ‘STOCK OPTION PLAN ‘STOCK PRICE DISCREPANCIES STOCK SPLIT STOCK TURNOVER STOCKTAKING ., STOCKED PRODUCTION ‘STOCKHOLDER ‘STOCKHOLDERS EQUITY sTOCKOUT STOCKOUTAGE. ‘STOCKS REPLACEMENT RESERVES, ‘STRAIGHT LINE DEPRECIATION STRAIOHT-LINE METHOD OF ‘DEPRECIATION sTuB SUBNORMAL CAPACITY USAGE ‘SUBORDINATED LIABILITY SUBSCRIBED AND PAID CAPITAL SUBSCRIBED AND UNPAID CAPITAL. ‘SUBSCRIBED CAPITAL SUBSCRIPTION TO A BONDISSUE, ‘SUBSEQUENT EVENT ‘SUBSIDIARY BOOK OF ACCOUNT. SUBSIDIARY COMPANY ‘SUBSIDIARY FROM ABROAD SUBSIDY SUBSTITUTION COSTS METHOD ‘SUBSTITUTION OF PRODUCTION FACTORS SUBSTITUTION VALUE OF PXED ASSETS SUMMARY BILL ENFORCEMENT. PROCEDURE ‘SUMMARY POSTING SUPERNORMAL PROFIT SUPPLEMENTARY COSTS SUPPLIERS Actiune; sacar Cont stoculor Diferen de ievestar Atrbuire gratuits de atin (rin ‘aptelizarea ezervelar) ‘Bur de ator Deep de achizitie de efi de ete personal Diferenie ce valoaré nie itil gi iajiril din toe ‘ractionare a actusilor Rota tocar Invenarl osurlor Prodsotie nose Actions (Capital propria pues sacudlor Epuizare a stocullor Reserve de nlocire tutor ‘Amowtizare lsiacs ‘Amor inack Cott: mate Subactistate Datorie de eng postetior; doc ‘bordanatt ‘Coptal subse i virat (Coptalsubscris gi nevirsat Capital sabsvis ‘Suberiere lo emisione de setinnt "Bvouimen posterior uchider ang Registra jural lai; cocietat alts aociette ied Flas in steinate Sebvente Metods costuilor de inlocuie Sobettuire a factorilor de produce Valore de tnlocire a fonduiloe Fixe Unmiir cambials Recapitlage Profit de monopol (Costar suplimentare Fumizni “6Reperr fornai pb efor supruies Fein SURETY BOND Cautne SURPLUS Exceest, SURPLUS FROMCONSOLIDATION _Phaalue de colitis SUSPENSE ACCOUNT Cont dee ‘SUSPENSION OF PAYMENTS ‘Incetarea juridics a plaglor SWIFT; SOCIETY FOR WORLDWIDE SWIFT, Socetea pears INTERBANK FINANCIAL ‘seems toacace TTELECONMUNICATION Interna onde SYNDICATE Consors sineat SYNTHETIC ACCOUNT Conti SYSTEM OF ACCOUNTS as come plan desi ‘TAKEOVER Fur coool TAKE OVER BD (108) fet pb compe ‘TANGIBLE AND INTANGIBLE nt coor acca PROPEET TANGIELE Assers otitis eompomle ‘TANGIBLE FIXED ASSETS Act fx oan ie TANTIEME — TARIFF Tait TARIFF LONE Uniti, Tax Tmpocit; tax 1 TAX AVOIDANCE 7 a ‘TAX DEDUCTION AT SOURCE ‘Tonpozitare le sursti c ‘TAX ELASTICITY -Elasticitate a impozitului ‘ TAX EVASION i TAX EXPENSES Inpocte tevin sna TAX GROUP ep feat TAX HAVEN Pea fast TAX LOSS CARRY-BACK. Dedicrereteactist eun dit TAX LOSS CARRY-FORWARD Dede areprai efitar TAX ONDISTREUTIONS Ips p venir dia valor ‘rae TAXPLANNIN i TAXRATE ade ipetare TAX RELIEF Ratio deimpocit TAX RETURN Decals TAX VALUE “6 ‘Valor fiscal; valoareimpozabilaie Poche cn gerne tt nate ‘TAXCEXEMPT PROFIT TAXFREE TAXABLE INCOME, ‘TAXABLE PERSON TAXATION ‘TAXES ON CAPITAL ‘TECHNICAL WORKING LIFE ‘TENDER OFFER TENOR BILL, TERM BILL ‘TERM PURCHASE ‘TeRTIARYNDUSTRY TICKEER BLE ‘TIME OF GUARANTEE TOTAL ASSET VALUE, TOTAL EQUTTY TOTAL INVOICE VALUE ‘TOTAL LIABILITIES AND NET ‘WORTH ‘TRADE ACCOUNTS PAYABLE ‘TRADE ACCOUNTS RECEIVABLE ‘TRADE DISCOUNT ‘TRADE TAX ‘TRADEMARK ‘TRADEMARK RIGHT TRADING ACCOUNT ‘TRADING PROFIT ‘TRANSACTION AUDIT ‘TRANSFER ‘TRANSFER FEE ‘TRANSPORTATION COST TRAVEL{LJING EXPENSES TREASURY BILL, OR BOND ‘TREASURY STOCK, OR SHARES ‘TREND, ‘TRIAL BALANCE TURNOVER. ‘TURNOVER TAX ‘Benficin neimpozabil Seat impoit Besefsi impozsbi; vit impoaabi Pitor de iempoait Imgoitare import pe capital Dart tenick de wlisare Ofer pubes de eumpliare (Cambie le un scum ermen dele ‘dere ‘Tra late umpire pe credit Tous de servi . ‘Regie de tegnvare acambilor “Teme de garage ‘Activ consti Capital propia Valor ts fon Pav . Dato ce funizor in expontare Cent lsat ‘Tex comercial Macs de fbrick pte propeictat apa méilor ‘egies ‘Cont de exploaare gees rfid explontare (Cauolattenzaefior “Traste,vramest ‘Tex de tegisuere (ete cu anspor de bun st penal (Ceti de deptsare Bonde ezner Act risumpscte Tendinet Balan de verficare Cit de acai deve; aati; ral ari voll menzactilerbusiee Inport pe i de aces aUNC UNCONVERTIBLE CURRENCY ‘UNDER-CAPTTALISATION UNDERESTIMATE UNDERVALUATION UNDERWaITE 7 UNDERWaITEN UNDISTRISUTED PROFIT UNEARNED INCOME. UNFAVORABLE VARIANCE, UNIFORM cOsTING UNABSORBED OVERHEAD ‘COLLECTIBLE USE OF DETAIL LEDGERS USEFUL LiFe UTILISATION RATIO Vv VALUATION VALUE ADDED VALUE ADDED Tax: VAT VALUE ADDED TAX ON INPUT VARIABLE CAPITAL ‘VARIABLE CosTING. VARIABLE costs « Cost de substivite; cost de fom Irecaperbi Devizdneconversibis nse capi exb-aptatizare ‘Subevahere Sebevaaare subtle Sinise grate . Profit zee \ Veit dinesptal 7 Difeccos defers (Clea ip costal Actin neenise Cos iter Food matual Socitte cu repunder alii init ‘Copta nevire pital neproduiy ‘Negaraaat pe descopct (Cambie aun amit trea de a vedere Coaibititateeonomt Vinge oan Rapext de usar Evalue ‘Valosreadigats ‘Taxa pe valores adinget; 174, ‘TVA ateceatinioe Ajustare de vloate Capital varibit ‘Mstodscosnsior variable Cosi variableatc engl ‘are in tated) ‘VICE-PRESIDENT ‘Director adjunct; vice-pregedinie eas $e = Se. SS Sa. ES C Ww tO Seo” Se o. es =—— Sas Se = = i Se eo See ote Bae a See am a. SS so Se on SS = = = = °opr wt frat pen eft petet nrmetbettdeaters WORK INPROCESS Producti incurs de fbi produse een von ooes ace hee cabana won sr oun eae scp nt von eleanor oumvcucunr gute ine teen ee Eom 2 i as mune 5 “Anontint compl Y wt ‘YARDSTICK Eton ‘YEAR END CLOSING Tnchidesea contro; inchideres vou ects ‘YEAR END CLOSURE Inckideres conto, fnhideres mi crete . YEAR END PROCEDURES peratiuni desi de an nance ‘viELD Randament a ‘013, Bilant energetic / de puter (dictionar roman-engle2 tormen! din contablitate) ‘Angajament = lability, undertaking. ‘Angajament contract = commitment entered into ‘Angalamont de prestare = commitment of performance ‘Angajamonto in dovize ‘Angalat = employee ‘Angajator = employer Bilant al inventafului = second-trial balance Bilant caloric = caloric balance Bilant de decontare = balance of accounts Bilant de Inventar = short¢rial balance ‘energy balance / power balance 144, Bilantfinanciar-contabil = accounting audit 416, Bilant lunar = monthly statement 16, Balanta a disponibilitatiior = cash flow 417, Balanta amortizata 418. Balanta analitica lamped balance nalytic/ assay precision balance 19. Balanta de venituri si cheltuili = income statement 20. Balanta de verificare = trial balance (TB) Buget al vanzarilor = salos budget 22. Buget do casa = cash budget 23. Buget dificitar = adverse budget 24, Buget general ‘master budget 25. Capital = assot, fund, capital 26. Capital al functionarilor intr-o societate = equity 27. Capital de baza = stock of capital 28, Capital de lucru = working capital 29, Capital dobandit = eqiuty capital 30. Capital fix= permanent capital |. Capital investit = Vested capital 32, Gontabil = bookkeeper 33. Cont: 34, Cont de profit si plordor = profit-ando ecount. .ccount 35. Contabiltato de gestiune = inventory accounting 36. Contabiltate financiara = financial accounting . Costuri fixe = period cost Gosturi de investi = first cost )- Costurl de marketing = marketing cost ). Costuti directo = cost of goods |. Costurl neinfluentabile = uncontrollable expenses . Cheltuial = cost, outlay, value 3. Cheltuieli de exploatare = cost of operation 44, Choltuiell diverse = sundrios, sundry expenses 45, Cheltulell de investitio pital costs 48. Choltuieli do intretinere = cost of upkeep 47, 48, 49, Cheltuieli de intretinere si productie = revenue expenditure Choltuiell de productie = production costs Choltuiel fixe = overhead charges / expenses50. ot 52. 53, 54, 35, 36. a7, 58, 50, 60, et. 62. 6, 64, 65. 66, oT, 6a. ). Account of goods purchased = cont de achiziti CCheltuieli genorale = overhead expenses / overhead Cheltuielt suplimentare = extras heltulell de deplasare = mileage (calculate pe mila) Chitantior = receipt book Cifra do afacori = rate of turnover Cliontola = custom, goodwill, practice Export contabil auditor, chartered accountant Funetionar= clerk, employee Inginer = engineer Invontariere = stocktaking Inventaria = take stock /take(an) inventory fi Indemnizatii de concediu e Indemnizatl de desfacere a epntractulul de munca ‘severance pay partner, opponent soncern, merchant company ismissal compensation | maturity - loss, damage, outage DICTIONARY E-R ACCOUNTANCY contabilitate ont, calcul, raport, dare de seama ; evaluare, apreciere ; prescriptie referat, recenzie ; semnificatie ; folos, avantaj; acont Accountability = (tragere la ) raspundere ; responsabiltate (a salarlatlor fata de conducere si a consiliului de conducere fata de actionari) ‘Accountancy ; accounting = contabilitate ; calcul, evidenta contabila ‘Accountancy from = formular contabil Account-book = registru contabil ‘Account card = fisa de cont ‘Account current (A/C) = cont curent ‘Account form = formular / imprimat pentru inregistrarea conturilor ‘Accounting number detection = eautare a numarulul de conticontului pasivulul st activulul . Account rendered = cont romis ‘Accounts = Inregistrari contabile ‘Accounts current = oxtras de cont ‘Accounts payable = contabilitate a furnizorilor ‘Accounts receivable = contabiltate a cllentilor ‘Accounts settled = conturi achitate . Accredited personnel = personal in activitate ). Clear profit = profit net Economies ‘stlinta a economi . Expert workman = lucrator specialist . Economist = economistElectric = electric(in general cu referire Ta fenomene) Electrical = electric (cu referire la echipamente) Electrical angle = unghi electric de faza al unei matimi electrice) Electrical balance = echilibru electric (al puntii);punte echilibrata/ wheatstone Electrical carrier= purtator de sarcina Electrica Electrical cold values = valori ale marimilor electrice in stare rec Electrical communication technics = tehnica telecomunicatiei Electrical control panel = tablou de comanda/distributie Electrical coring = carotaj electric (in geofizica) Electrical double layer = strat dublu Electric Electrical echo sounding = sondaj electric Electrical engineering = electrotehnica Blectrical engraving process = corodare electrolitica, Electrical equipment (system) = instalatie electrica (la autovehicule) Electrical field strength = intensitate a cimpului Electrica Electrical firing = explodare prin aprindere electrica; puscare electrica; Electrical fitter = instalator / montor electrician Electrical focusing field = cimp electric focalizator/ de focalizare Electrical fuse = siguranta electrica cu fuzibil Electrical gap = intrefier Electrical soldering bit/iron = ciocan electric de lipit Electrical span = domeniu Electric Electrical spot welding = sudare electrica prin puncte Electrical stunning = asomare Electrica Electrical subway = canal/ canalizatie pentru cabluri;metrou Electrical threshold = prag limita electric Electrical zero = zero electric, pozitie de echilibru electric; Electric ~ arc reaction = reactie in arcul Electrica Electric -are (spraying)gun = electrometalizator Electric-arc welding = sudare electrica prin are Electric branch = bransament Electric Blectric bulb = bec/tub/ lampa cu incandescenta Electric central station =centrala/ uzina Electrica Electric control motor = servornotor de reglaj Electric coupling = cuplaj electric(capacitiv) Electric current supply system = retea electrica de distributie Electric discharge = descarcare/ scinteie Electrica Blectric displacement = densitate de flux Electric Electric distributor = distribuitor Electric Electric field platter = dispozitiv de trasare/ plotter pentru cimpuri elretrice Electric fitting = aparataj ElectricQs Electric generator(set) = grup electrogen Electric hoist = palan Electric leetrician = electrician, mecanic electric. lectrician’s knife = cutit pentru montarea cablurilor Flectrician’s pliers = cleste patent cu minere isolate; cleste de pliat teava pentru electrcieni. lectrician’s side ~ cutter pliers = cleste patent cu taiere aterala Electric ignition = aprindere electrica, electro-aprindere, aprindere cu bujie, Flectric influence = influenta electrica, Electric insulating material =inductie electrostatica Blectricity = electrcitate Blectricity meter = contor Electric Electricity supply = distributie de energie Electrica Electricity works = centrala Electrica Electric loading = sarcina / incarcare Electrica Electric main = condueta principata electrca; retea Electrica Electric power cable = cablu de forta / de energie. Electric power company/ station/ house = uzina/centrala electrica. Blectric power generation = producere a energiei electrice Electric -power supply network = retea de alimentare cu energie electrica. Blectric quantity = cantitate de electrcitate Blectrc radio receiver = receptor la retea Electric service lead tap = bransament Electric Electric set = grup electrogen Electric shock = soc electro; eleetrocutare Electric shutter = obturator Electric Electric soldering = lipice electrica; Flectric strength = rigiditate dielectrica; intensitate a cimpului electric(de strapungere) Electric stress = efort electric; solicitare/ forta electrica; Electric sub-station = statie eletrica; Electric tap = bransament electic. Electric welder = sudor Electric Electric welding = sudare/ sudura electrica Electrical hold value = curent de mentinere Electrical insulating board = carton pentru izolatiielectrice Blectrical insulating oil = ulei de transformator Electrical interlock board = dispozitv de comutare/ de conectare Electrical interlocks = sistem de reglare Electric Electrical isolation = separare electrica (cu etaj separator) Electrical joint = legatura/ conectare Electrica Electrical leakage = pierderi/ scapari electrice, curent prin izolatie/ prin izolatorElectrically conducting rubber = cauciue conductor Electrically driven traverser/ transfer table Electrically heated pad = termofor Electrically operated = cu comanda electrica; actionat electric; Electrical moisture meter = higrometru Electric; Electrical network = retea electrica; Electrica! plough = plug Blectric; jectric; ‘transbordor cu comanda electrica; Hlectrical porcelain = portelan pentru izolatoare Hlectrical precipitator = filtru electrostatic Electrical production facilities = mijloace electrice de productie; Electrical read-aut = indicatie electrica; Electrical release = decuplare/ deconectare/ declansare electric; Electrical resistivity =rezistivitae electrica, Electric wiring = instalatie electrica; Electrification = electrificare Electrified = electric, electificat; Electrified threshing ~ floor ~arie electrificata; To electrify = a electrifica lectroanalysis = analiza electrica,Cars de engieca pentru comtabalitate Engleza Contabilitatii Internationale ‘urs onne ce engeza prt costae cn tote expr nporanie ‘evan CortsbtaiosEopena, Amen l israel. fos east pe bara ‘evi ulate in Socal intaratlonle de Cnt tater Acuna ‘Standard = AS Pcl Coral Genoa Azote General Aca Neca Pree - CARP, drctvele Eurpane rela a crab sl pubes mise 62 ‘ale limps orga de standazaren emi etal, cand ‘Comet per Standard natratonal de Cariabital Te lemaenalAesounng ‘Standard Bos AS6, ttt Consblo Autozt cn Angi Ter Glo (The Inet of Charred Accourtarts in England & Wiles - CAE, ttl Coraiior ‘Adora in Seta (Terabe of Charred Acura Scolar ICAS), et ‘Ansan al Corser Publ Ceri (he Amarcan tt of Coie Public Accountants AICPA), Cont pats Senda de Conaiiats Fnac (The Frencil azounting Standards Board-FASE, Comet pein Standard do Corals ‘Guvemamertae (The GovormaislAccouning Sndare Board - GASB), Consul _ conn pets Stade Fedrle GeCorkabts (he Fedral Accourting Standards (Crater tos FASAD, Cori Valor Hine Bare Sci ns (O) cxchange Garmison- EC) acc Conk Aurea areal The Aebdaon cf Chere Cotes Accouants- ACCA, nts Cais deGosune (ho ‘Chrered nue Managment cccurtat- CBM, eB Corti i omen rarer Pubo (The Charred sue of Publ France Accosras CIPFA), ‘Aon Corti ineatona(seeaon of train Accurtants- AA) |Asogba Teena de Cntabitat (The Assasin of axounting Teceicine- AAT, Ira Cotto tral dn Hard (Te Ist of Chartered Accounts in eld “ICA = Comte Canain pen Standard Conti (The Canada Acourng ‘Bandas Board- Ao). np www englezzonlne sofenglezs/eus_engleza_pentru_contabilitate him wage Lot 28.09.2006Englaze pentru contabil +The Annual Report (Reportul anual +The Financial Statements (Dscartilefranciars) + Tho Accounting System (Sistomul de conti) + The Basic Accounting Equation (Ecuale de baza a cota) + Assets (Acive) iabilites (Pasive dato + Shareholders’ Equity (Capital prop) +The Accounting Cyclo (Cll conabi) +The Accounting Journals andthe General Ledger (Rezistle de cotati i cartea mare) + The U.S. Balance Sheet (Bint american) +The European Balance Shest Blntul european) +The U.S Income Statement (Deciratia de pot americana) “The European Profit and Loss Account (Cont de profs pierdere european) () + Other Financial Statements (A\te report fnancire) + Management Accounting (Contabilttea de gesture) + Payroll Accounting (Contabitateasalarior) + Budgeting (Eaborerea bugetuls) + Value Added Tax and Sales Taxes (TVA Taxa pe valoares adaugala sl impcitele pe vanzar) + Income Taxes (ineezit pe vent simpoztl pe prot) + The Petly Gash Fund (Casita si plafonul de case) + The Voucher System (Sitemul de dspozit de pata cate casei) + Expenses (Chettiel) + Revenues (Ventur) + Depreciation (Amertzares)‘The assets of an European company are ususlly divided into two major categories: fixed assets and (Be dhded info satinpste tiajr=mslimearene oop ‘atogores = ceapat fied somata = ctv robin: ache om bia ‘rent see = ace croae soe cues ‘The fixed assets category includes intangible assets, tangible assets, and financial assets. The eurrent assets calegory includes stocks, debtors investments, and cash at bank an in han. (te) x04 costs category = ctsgeria straits fbn ence «ae Kiang et ian mcs ete ect tangle = corer {angie esete = ott cxprso; xt capo ‘inanell seats = ian anes (DCist erent asa extogry = estpoi arbor chulre OO) Stche ircanese sun Investments = vet [Sch n han on hand = Gopontlta in rarer; numeerin cas; epoca etarte Inthe United States, the assets of a company ae usally divided into five categories: current assets, property, plant, and equipment; intangible asses, and other ast, (in nano company = sta os compa - So usual divided i he etogorie= sur Se oie mparte (ase) nc xtaoet Benen = tote Beil Se cn win ee ‘rope plat and equipment = robo corporal it prope lj apres)(iets ante po oss ara pote eas agree late on th bance est eeste catego sunt necrein ant Inaecreatig ord ata eecrenstare (to) procume ‘pesupure ‘ft presumed Iu = presupse or Ks Current assets are thoteastets of a company that ae reasonably expected tobe realized in cash sold or ‘consumed daring one year or during the noraal operating oye ofthe business. ane seat of cone voi ive de wal opt (Dy expecta sent, a bose pone (Gat Gie reason expected ae be penapuna nmdreznabl {eal =mconerts conor bo [rasan enumerate nano (to) be reaizedin cook =e Feameotie nrunerar (ejects avis fobasolde fvandue Fixed assets are longterm assets aoquited for use in business operations. Fixed Asses eccounis ae also ‘known as Capital Assets, Long-Term Assets, Long-Lived Assets, or Plant end Equipment. The value of ‘hese assets ~ with the exception of land is deprecated over their expected lives Past deprecition is recorded in the Accumulated Depreciation accounts. xed set = ac noe: 20.08 {engter stcrenturg longtarm east eve petermen ng ave ciate (ovsequre= edoomna tehdrod deters foes » penta ules Inbuiness opratons ih apres socal in peat activate tact ‘piel xp! ‘Spi erste = octive dcatat lengatved= cx ar ata lrge do lung drt in conte de losis ndengets {enptved sect vas deca eens lan and equipment = jes eparaie ove ‘The Investments category of a US Corporation's Balance Sheet includes asses that are not used inthe ormal opertion of husiness and that management does not plan to convert t cash within the next accounting period. corporation = socal oma de ranzr jr aul soit coer care corer conse responses “nar in Pormane pete echt aa cv an SRL ct cy un SA) operat (sete mar) {Be imvesonertsexogor ta US CorporauoreSslsos Sheet = stagaraveti nonoinel soit meicane ‘he normal person ofthe busines = ects oma e easels inclaes aster nt weed inte nom oparatn of Ue business ~ nce cv cao nent fol ‘management 7 Fagen, conduc, ess, gsi; arstto), manage) {opens bene A) Beet ch = conor numerszountng pero = erie fara orrs conta rant pads conta itat management aes ot panto convert to cea win tena Secourting pod = Pe car condita planta ‘eldeetoatce nnumrar bmpul umetenl excreta ‘The Property, plant and equipment category includes tangible, long-term asets acquired for use in business operations. rope, plant and equipment = mais coor (it pope, al apa) ‘ho property, plant and equlpment category includes = atgete"ieblzr copor uiige capone cs) clude i atgata pop, {angie longterm sats = ste comport, etme ng ‘Scored for use in busines operations = dobende prt tars acetic sn. n aca de isco Jntangible assets are hose assets which have no meteil substance, es compared to tangible or physical assets auch as buildings and land Intangl asses = cv ncaprao ‘angie sserts as tnowesnete which Rave no material eubetance «cv nctpuae sur ol ace ca mou 0 Srempated o= pln compaati ce 5) tanger pies seat = ace corpora au fice *) Sith as um arf co ds mol Soap Cad ‘Other Assets isa category some US companies use for miscellaneous assets that are not specified elsewhere on the belance shet. Other companies group under tis heading investment, intangible assets, snd all the other assets ovmed by a company other ten curent and fxed asses Satogory some US compari uo = o csr pe car une sos marian fltese icalansove= Sve, ase Sector ‘Msctlencous sess thet arent speed elaewhare onthe bslnce sheet = cv vere ae mu sunt pcos (6) groups one ‘hercompan under he hel investmant, mange ses, andl th Sitar th cuneate ted sess doa cb creda acta mobzte scoot) upsets su cet "Whether particular assets are to be shown as fixed assets or current assets shall depend upon the purpose for which they are intended. Fixed assets shall comprise those assets which are intended for use on a continuing basis forthe purposes of undertaking's activites.” (Excerpt from Directive 78/660EEC) ito) depend upon = e dope de Burpose e209 Ea depend upon the purpose = ve dese Se sop ‘he purpona erwin mended acu prt cso ete arms Fede Ucaating 2 sonur racpnsee [Ertre purbcece of to undetsing' ative = per scope scar irene Scere one eens = sine nota ver curs see ateDepreciation (Amortizarea) ‘Depreciation i the periodic allocation ofthe cost of an asset to expenses over its estimated useful life, ‘made ine ratonal and systematic manner. prion «in crt aertae Srpeneee ‘Slated unea e= duran do zr stata ‘verison uci fe =p dr sett deus ‘The amount of deprecation expensed for each month s called Depreciation expense and i recorded into ‘the Depreciation expense account. Depreciation expense is slo recorded on each long-term asset into® ‘separate Accumulated Depreciation Account. ‘Spenced = recat) cha fone {2 racrdad om each long-term ae = exe ops part fare sc inca feporsta tenet (Setrmted Ueprecain acount cont noice scum Examples of accumulated depreciation accounts include: ‘Accumulated Deprecition—Building. ‘Accumulated Depreciation —Copier ‘Accumulated Deprecition—Truck, ang zante Deprsinon—OfeeBgipment, ecg = exe folineade = aio ‘Shuts dpecton—oung = res Get) st Sccumusted dprectaten—sopir ‘cused dorecuon—Tuck, antares ais 9 cs nted Doprestrton_Ofo Equproont= arate acura) apr tice saereneuaonadanae ‘The punpose of each Accumulated Depreciation account isto show how much ofthe ost ofthe asset has been allocated as an expense to previous accounting periods; its balance shows the cumulative sum of all depreciation expense recorded for that asset‘The difference betvcen a depreciable asset's cost and its related accumulated deprecation is referred to as the earrying value, or ook value, of that asset. trence = terete ‘team =e (depreciable = eorzabt ‘Spreinle eat" av emotes Felted = gat feet Greuredicstsanrunas nce see ‘ergo wows caus esol] ‘ook value= vaoare coisa ‘ofthat soseto a arslcear (Over the last several years, most countries’ tax laws discarded the concept of estimated useful life; ach asset's depreciation is nowadays computed over a period of years as prescribed by the laws fr that ype of property ‘ert os several yrs =n uti cave si {alae “el een le eas ‘moet count tx aw = nts fel coral me det ‘carded = sists sonata oneopt= rte uch te = ol do ane eats (D) Secheccets deprecation = erie tes acty ‘owadaye= ns epost ‘Stnputed = exeun) ‘ore prod of yar = pe opaoas de nt {= pres byte lan = doe cr ete reacts pe ge {octet ype of propery = pou sat de ropes ‘Such periods prescribed bythe law are called prescribed recovery periods. uch peta = atl 0 paronde reccbed by trtws peste de ge rosedbed recovery pooge= pesca ecpero presi [o leg] ‘The term depreciation applics only to tangible longterm assets, other than land and natural resources. ‘Sepocation = ametzre iSpy are aca ‘Ene = coer lengorm = potarnen ng ‘Sogo longoenarets = nota copra ers nota corporal Mt ace pe ere ang opera ‘Sher tnan ate det fine'stzen tena ‘tra resuree = ene rule Land isnot depreciable, boca it does not have a limited use lif. In not dpraisle = a ene aera betaows cocaece nea = tints ‘ef er va ea doa de use ‘The allocation ofthe cost of natural resources, such as ol, gas, and timber, tothe periods they benefit is refered to as depletion, Natural resources are sad to be depleted, not depreciated. Depletion expenses ae recorded into accumulated depletion accounts sleet = aeate hs crt peo! {2th perlods thoy bnaft= ia pees n ete le roduc bene {S teredto ae cedontaeplotion= square: nat (eee de natu resus na) ‘Sele cre oven la prt ate dsr ratte) ‘Eplcton nponcee= cht pind orzaes (ctor de ate esursatrratraly Mt chetel prvné pszares Srerecorsed m= cut regen ‘Eeumuleted depen sooount = contr de amortize (per) acura (tment uma pein sche de tra ‘cursor nr) ‘Where intangible assets, such as patents, trademarks, or goodwill re involved, the term amortization is employed. Category of assets Term used Tagore, BebtatStamceouces | Depacsca tat ora Seana Digion Tanager aoe ean enc Ittangloe sein = rain necorpori; ce ecole ‘eh camer f cade amps ‘Tho method employed to allocate the cost ofa tangible fixed asset to accounting periods is called {depreciation method or method of depreciation med = ata (ployed rin oro taste (Shaleente se ccs pein oes ‘ings ed eset = act compra |Sanng peed = eet Haare itenlea einai) ‘apreindon etiod” roca de aezare ‘attnod of eprecatlon=mstogs de smotare (O) sever methods cristae acho them it rons fr crn crcumstanecs, hough not al fthem ar sccopable for income tx pape sou es otattot hen =n tote Se accoptble= set seep Ineome tex nga po velo contx impact pe got {Srincem taxparpoee = er stout gas Ge cole] pact pe pet ‘The most common methods ae = Ge activity method, + the straight-line method, + the sum-ofthe-years’

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