1.

Accepturi bancare = Banker's Acceptances;

2. Acoperirea riscului = Hedge, Hedging;
3. Acoperire din patrimoniu = Asset Coverage;
4. Acoperirea dobanzii = Interest coverage;
5. Acord = Agreement;
6. Acord de credit = Credit agreement;
7. Actionar = Shareholder;
8. Actiune = Share;
9. Actiuni in circulatie = Outstanding shares;
10.
Actiuni ordinare potentiale diluante = Dilative potential
ordinary shares;
11.

Actiuni pereche = Paired Shares;

12.

Activ = Asset;

13.

Activ net corectat = Corrected Net Assets;

14.

Active curente = Current assets;

15.

Active identificabile = Identifiable assets;

16.

Active imediate = Quick Assets;

17.

Active imobilizate = Non current assets;

18.

Activitati curente = Ordinary activities;

19.

Activitati de administare a activelor = Trust activities;

20.

Activitati de exploatare = Operating activities;

21.

Activitati intrerupte = Discontinued operations;

22.

Adiministrator de active = Trustee;

23.

Ajustare = Adjustment;

24.

Ajustare (infrumusetare contabila) = Haircut;

25.

Amana, a ceda = Defer;

26.

Amanetare = Pledge;

27.
Amortizare = Amortization pentru imobilizari necorporale si
Depreciation pentru imobilizari corporale;
28.

Analiza fundamentala = Fundamental analysis;

29.

Andosare = Endorse;

30.

Antecalcul = Ante calculation;

31.

Anuitate = Annuity;

32.

Anulare = Canceling;

33.

Aport = Contribution;

34.

Arbitraj = Arbitrage;

35.

Arie de distributie = Distribution Area;

36.

Asociat, a se asocia = Associates;

37.

Asocieri in participatie = Joint venture;

38.

Atribuire de actiuni = Assign shares;

39.

Autofinantare = Self financing;

40.

Balanta de verificare = Trial balance;

41.

Banca de investitii = Investment Banker;

42.
Baza de impozitare a unui activ sau obligatii = Tax base of an
asset or liability;
43.

Beneficii economice = Economic benefits;

44.

Bilant = Balance sheet;

45.

Bilant consolidat = Consolidated Balance sheet;

46.

Bilant falsificat = Cooked balances;

47.

Bilet la ordin = Promissory Note;

48.

Bonitate financiara = Financial trustworthiness;

49.

Buget = Budget;

50.

Cadru general = Framework;

51.

Capital social = Share capital;

52.

Capital de lucru brut = Working capital;

53.

Capital de lucru net = Net Working capital;

54.

Capitalizare totala = Total Capitalization;

55.

Capitaluri proprii = Shareholders' equity;

56.

Casa = Petty cash;

57.

Casare = Cassation;

58.

Castig = Gain;

59.

Castigul dividendului = Dividend Yield;

60.

Castig contingent = Contingent gain;

61.

Castig din detinerea de active = Holding gains;

62.
Castiguri din diferente de curs valutar = Foreign exchange
gain;
63.
Castiguri inainte de dobanzi si taxe = Earnings before interest
and taxes (EBIT);
64.

Cautiune = Bail;

65.

Cec compensat = Cleared cheque;

66.

Cec la purtator = Bearer cheque;

67.

Cedare = Disposal;

68.

Cerere = Demand;

69.

Certificat = Scrip;

70.

Certificat de depozit = Certificate of Deposit;

71.

Cesionar = Assignee;

72.
Cesionarea actiunilor prin buna intelegere = Private sale of
shares;
73.

Cesiune = Assignment;

74.

Cesiunea unei filiale = Disposal of subsidiary;

75.

Cheltuiala cu impozitul pe profit = Tax expense;

76.

Cheltuieli cu dobanzile = Interest expenses;

77.
Cheltuieli de cercetare si dezvoltare = Research and
development costs;
78.

Cheltuieli de exploatare = Operating costs;

79.

Cheltuieli de personal = Personnel expenses;

80.

Cheltuieli fixe = Fixed expenses;

81.

Cheltuieli variabile = Variable expenses;

82.

Chitanta de datorie = Due Bill;

83.

Cifra de afaceri = Turnover;

84.

Combinari de intreprinderi = Business combination;

85.

Comensurare / Evaluare = Measurement;

86.

Comision = Commission;

87.

Companie cu capital de risc = Venture Capital Company;

88.

Compensa = Set-off;

89.

Compensare = Offsetting;

90.

Comun = Common;

91.
Conceptul conectarii costurilor la venituri = Matching of cost
with revenues;

92.

Concesionare = Concession arrangement;

93.

Conditii ale platii amanate = Deferred payment terms;

94.

Conosament = Bill of lading;

95.

Consecventa = Consistency;

96.

Consolidare = Consolidation;

97.

Consultant financiar = Financial Advisor;

98.

Cont = Account;

99.

Cont de compensare = Clearing Account;

100.

Cont discretionar = Discretionary Account;

101.

Cont general = General Account;

102.

Cont inghetat = Frozen Account;

103.

Contabil = Accountant;

104.

Contabilitate de angajamente = Accruals basis of accounting;

105.

Contabilitate de casa = Cash accounting;

106.

Contingente (eventualitati, incertitudini) = Contingencies;

107.

Continuitatea activitatii = Going concern;

108.

Contract de constructii = Construction contract;

109.

Contract de Novatie = Contract Novation;

110.

Contractul cost-plus = Cost-plus contract;

111.

Contraprestatie = Consideration;

112.

Contravaloarea cedarii = Disposal consideration;

113.

Contul de profit si pierdere = Income statement;

114.

Conturi blocate = Booked balances;

115.

Conversie = Conversion;

116.

Copie certificata = Certified copy;

117.

Cost curent = Current cost;

118.

Cost de achizitie = Cost of purchase;

119.

Cost istoric = Historical cost;

120.

Costul bunurilor vandute = Cost of goods sold;

121.

Costul fortei de munca = Labour cost;

122.

Costul stocurilor = Cost of inventories;

123.

Costul unei achizitii = Cost of an acquisition;

124.

Costul vanzarilor = Cost of sales;

125.

Costuri absorbite = Absorbed cost;

126.

Costuri aferente iesirilor = Cost of disposal;

127.

Costuri de vanzare = Selling costs;

128.

Costuri fixe = Fixed cost;

129.

Costuri marginale = Marginal cost;

130.

Costuri operationale = Operating expense;

131.

Costuri si venituri = Costs and revenues;

132.

Costuri variabile = Variable cost;

133.

Costurile indatorarii = Borrowing costs;

134.

Creante = Receivables;

135.

Creante clienti = Account Receivable;

136.

Creante comerciale = Trade receivables;

137.

Creante pe termen lung = Long term receivables;

138.

Creante privind impozitul amanat = Deferred tax asset;

139.

Crestere economica = Economic growth;

140.

Criterii de recunoastere = Recognition criteria;

141.

Cumparare fortata = Buy-in;

142.

Cupon (la obligatiune) = Coupon;

143.

Curent, pe termen scurt = Current;

144.

Cursul de inchidere = Closing rate;

145.

Data bilantului = Balance sheet date;

146.

Data exercitarii = Exercise Date;

147.

Data expirarii = Expiration Date;

148.

Data inregistrarii = Date of Record;

149.

Data intrarii in vigoare = Effective date;

150.

Data raportarii = Reporting date;

151.

Datorie in obligatiuni = Bonded Debt;

152.

Datorie pe termen scurt = Short term debt;

153.

Datorie pe tremen lung = Long term debt;

154.

Datorii = Liabilities;

155.

Datorii bancare = Notes Payable Bank;

156.

Datorii contingente = Contingent liabilities;

157.

Datorii curente = Current liabilities;

158.

Datorii fiscale = Tax Payable;

159.

Datorii la furnizori pe termen lung = Long term liabilities;

160.

Datorii la stat = Tax Due;

161.

Datorii pe termen lung = Non current liabilities;

162.

Datorii privind impozitul amanat = Deferred tax liabilities;

163.
Declaratie de reconciliere (in situatiile financiare) =
Reconciliation Statement; (vezi nota 1)
164.

Declaratia oficiala = Official Statement;

165.

Decontare = Clearance;

166.

Depreciere = Impairment;

167.

Descrieri cu caracter general = General disclosures;

168.

Dezvolta, in curs de executie = Progress, On the ...;

169.

Diferenta temporara = Temporary difference;

170.

Diferente temporale = Timing differences;

171.

Diluarea participarii publice = Equity ownership opening;

172.

Discont = Discount;

173.

Distribuire la bursa = Exchange Distribution;

174.

Distribuire negociata = Negotiated Underwriting;

175.

Dividende = Dividends;

176.

Dividende de plata = Dividend Payout;

177.

Divizarea actiunilor = Share split;

178.

Dobanda = Interest;

179.

Dobanda acumulata = Accrued Interest;

180.

Dobanda compusa = Compound Interest;

181.

Dobanda pentru imprumuturi revocabile = Call Money Rate;

182.

Drept (de..) = Right;

183.

Drept de preemptiune = Pre-emptive Right;

184.

Drept de subscriere = Subscription Right;

185.

Durata de incasare a creantelor = Days Sales Outstanding;

186.

Echivalente de numerar = Cash equivalents;

187.

Efect de comert = Paper;

188.

Efect de levier = Leverage;

189.

Efect de saturatie = Crowding - out effect;

190.

Element = Item;

191.

Elemente bilantiere = On balance sheet items;

192.

Elemente extrabilantiere = Off-balance-sheet items;

193.

Elemente extraordinare = Extraordinary items;

194.

Elemente-randuri = Line items;

195.

Emisiune = Issue;

196.

Emisiune fierbinte = Hot Issue;

197.

Emisiune de obligatiuni = Bond Issue;

198.

Emisiune noua = New Issue;

199.

Emitent = Issuer;

200.

Erori fundamentale = Fundamental errors;

201.

Estimare contabila = Accounting estimate;

202.

Evaluare imobiliara = Real Estate Appraisal;

203.

Evaluat in mod credibil = Measured reliably;

204.

Evaziune fiscala = Tax evasion;

205.

Executare = Execution;

206.

Expansiune = Expansion;

207.

Extras = Excerpt;

208.

Extras de bilant = Summarized balance-sheet;

209.

Extras de cont = Account Statement;

210.

Falit = Bankrupt;

211.

Filiala = Subsidiary;

212.

Finantare anticipata = Advance Refunding;

213.

Finantare pe credit = Debt financing;

214.

Flux de fonduri = Flow of Funds;

215.

Fluxuri de numerar = Cash flows;

216.

Fond comercial (pozitiv) = Goodwill;

217.

Fond comercial negativ = Negative goodwill;

218.

Fond de rulment brut (total) = Working capital;

219.

Fond de rulment net = Net Working capital;

220.

Fonduri de pensii = Retirement benefit plans;

221.

Fonduri detinute pentru clienti = Funds held for customers;

222.

Forma nominativa = Registered Form;

223.

Forta de munca = Labour force;

224.

Franciza = Franchise;

225.

Fuziune = Merger;

226.

Garant = Bondsman;

227.

Garantie = Collateral;

228.

Greva = Strike;

229.
Identificarea activelor si obligatiilor = Identification of assets
and liabilities;
230.

Iesiri de numerar = Cash outflow;

231.
Imagine fidela/ prezentare fidela = True and fair view/fair
presentation;
232.

Imaterial, intangibil = Intangible;

233.

Imobiliar, fiduciar = Real;

234.

Impozit pe profit = Tax on income;

235.

Impozit real = Real tax;

236.

Impozite amanate = Deferred taxes;

237.

Imprumut = Loan;

238.

Imprumut imobiliar = Mortgage;

239.

Imprumut revocabil = Call Loan;

240.

Imprumuturi nerambursabile = Forgivable loans;

241.
Imprumuturi pe termen lung si solduri bancare creditoare =
Long term borrowings;
242.
Imprumuturi pe termen scurt si solduri bancare creditoare =
Short term borrowings;
243.

Impune, a stabili un impozit = Assess;

244.

Incasare, crestere = Increase;

245.

Incasari = Proceeds;

246.

Incasari din cedare = Disposal proceeds;

247.

Incasari in numerar = Cash proceeds;

248.

Inchidere de conturi = Strike a balance;

249.

Indemnizatie = Allowance;

250.

Indexare = Pegging;

251.

Indice de piata = Market Index;

252.

Inflatie = Inflation;

253.

Inghetarea cresterii salariale = Wage freeze;

254.

Inregistrare = Booking;

255.

Instrument de capital propriu = Equity Instrument;

256.

Instrument de credit = Debt Instrument;

257.

Intelegere de Novatie = Novation Agreement;

258.

Interes in asocieri in participatie = Interest in joint ventures;

259.

Interese minoritare = Minority interests;

260.

Intrari de numerar = Cash inflow;

261.

Intreprindere = Enterprise;

262.

Inventar, stoc = Inventory;

263.

Investitie = Investment;

264.

Investitii curente = Current investments;

265.

Ipoteca generala = Blanket mortgage;

266.

Ipotecare = Hypothecation;

267.

La cost (inregistrare la...) = At cost;

268.

La maturitate (incasare la...) = Maturities;

269.

Leasing financiar = Finance lease;

270.

Lesing = Lease;

271.

Lichidare = Liquidation;

272.

Lichidare cash = Cash settlement;

273.

Lichiditate = Liquidity;

274.

Lichiditatea curenta = Quick Ratio;

275.

Lichiditatea generala (globala) = Current Ratio;

276.

Licitatie concurentiala = Competitive Bidding;

277.

Linie de credit = Line of Credit;

278.

Livrare esalonata = Staggered delivery;

279.

Marja = Margin;

280.

Marja bruta = Gross margin;

281.

Materii prime = Raw material;

282.

Medie = Average;

283.

Medie mobila = Moving Average;

284.

Mentinerea capitalului = Capital maintenance;

285.

Metoda cost-plus = Cost-plus method;

286.

Metoda costului = Cost method;

287.

Metoda FIFO = FIFO formula;

288.
Metoda gradului de finalizare = Percentage of completion
method;
289.

Metoda LIFO = LIFO formula;

290.

Metoda obligatiei = Liability method;

291.

Metoda obligatiilor bilantiere = Balance sheet liability method;

292.

Metoda punerii in echivalenta = Equity method;

293.

Modificari ale pozitiei financiare = Changes in financial position;

294.

Moneda de raportare = Reporting currency;

295.

Navlu = Freight;

296.

Negociabilitate = Negotiability;

297.

Negociere directa = Direct negotiation;

298.

Neobisnuite (castiguri, pierderi) = Abnormal (gains, losses);

299.

Neplata unei datorii = Default;

300.

Nesemnificativ = Immaterial;

301.

Normarea a muncii = Standardization of Labour;

302.

Nucleu stabil de actionari = Core ownership;

303.

Numar de zile ale perioadei de incasare = Collection days;

304.

Numerar = Cash;

305.

Numerar in casierie = Cash on hand;

306.

Obligatie = Obligation;

307.

Obligatie fiscala = Tax liability;

308.

Obligatii angajate = Accrued liabilities;

309.

Obligatii comerciale = Trade liabilities;

310.

Obligatii la furnizori = Account Payable;

311.

Obligatiune = Bond;

312.

Obligatiune cu colateral = Collateral Trust Bond;

313.

Obligatiune cu cupon = Coupon Bond;

314.

Obligatiune cu discont = Discount Bond;

315.
Obligatiune garantata cu echipamente = Equipment Trust
Certificate;
316.

Obligatiune in forma dematerializata = Book Entry Bond;

317.

Obligatiune ipotecara = Mortgage Bond;

318.

Obligatiune speculativa = Junk Bond;

319.

Obtinere de profituri = Profit Taking;

320.

Oferta (de distribuire) publica = Public Offering (Distribution);

321.

Oferta de drepturi = Right Offering;

322.

Oferta publica de vanzare = Public offering of shares;

323.

Operatiune, operational, functionare = Operation;

324.

Operatiuni de piata deschisa = Open Market Operation;

325.

Oportunitate = Timeliness;

326.

Optiune pe actiuni = Share warrant;

327.

Ordin, comanda = Order;

328.

Parteneriat = Partnership;

329.

Pasiv total = Liabilities and Net Worth;

330.

Performanta = Performance;

331.

Perioada contabila = Accounting period;

332.

Perioada de raportare = Reporting period;

333.

Piata de licitatie = Auction Marketplace;

334.

Piata de negociere = Negotiated Marketplace;

335.

Piata monetara = Money Market;

336.

Piata normala = Normal Market;

337.

Piata secundara = Aftermarket;

338.

Pierdere din depreciere = Impairment loss;

339.

Pierderi contingente = Contingent losses;

340.

Plasament direct = Direct placement;

341.

Plasament privat = Private placement;

342.

Plata amanata = Deferred payment;

343.

Plata in numerar = Cash payment;

344.

Plata, scadere = Decrease;

345.

Plati = Payments;

346.

Plati restante = Back payments;

347.

Politici contabile = Accounting policies;

348.

Portofoliu = Portfolio;

349.

Portofoliu eficient = Efficient Portfolio;

350.

Pozitia financiara = Financial position;

351.

Prag de semnificatie = Materiality;

352.

Preceptor = Tax collector;

353.

Preluare = Takeover;

354.

Pret = Price;

355.

Pret obiectiv = Arms length price;

356.

Pretul net = Net Price;

357.

Pretul pietei = Market Price;

358.
Prevalenta economicului asupra juridicului = Substance over
form;
359.

Prezentare = Presentation;

360.

Prezentare fidela = Fair presentation;

361.

Prezentarea informatiilor = Disclosure;

362.
Prezentarea informatiilor privind partile afiliate = Related
party disclosures;
363.

Prima = Premium;

364.

Prime de capital = Share premium;

365.

Principal (venit principal) = Core;

366.

Privatizare = Going private;

367.

Procura = Power of Attorney;

368.

Produse finite = Finished goods;

369.

Produse in curs de fabricatie = Work in progress;

370.

Produse structurate = Structured Products;

371.

Profit contabil = Accounting profit;

372.

Profit din exploatare = Operating profit;

373.

Profit impozabil = Taxable profit;

374.

Profitul brut = Gross Profit;

375.

Prognoza economica = Business forecasting;

376.

Proprietate individuala = Individual Proprietorship;

377.

Proprietate unica = Proprietorship Individual;

378.

Prospect = Prospectus;

379.

Provizion = Provision;

380.

Prudenta = Prudence;

381.

Public(a), a deveni publica = Going Public;

382.

Putere de cumparare = Buying Power;

383.

Rambursare in avans = Advance Refunding;

384.

Randament = Yield;

385.

Randamentul curent = Current Yield;

386.

Randamentul pana la scadenta = Yield to Maturity;

387.

Raport anual = Annual Report;

388.

Raport de subscriere = Subscription Ratio;

389.

Raport financiar interimar = Interim financial report;

390.

Raportare financiara = Financial reporting;

391.

Raportarea pe baza valorilor nete = Reporting on a net basis;

392.

Raportul cost - beneficiu = Balance between benefit and cost;

393.

Raportul pret/castig = Price Per Earnings Ratio;

394.
Raportul valoare de piata/valoare contabila = Market to Book
Ratio;
395.

Rascumparare = Redemption;

396.

Raspundere limitata = Limited Liability;

397.

Rata capitalizarii = Capitalization Ratio;

398.

Rata de crestere = Growth Rate;

399.
Rata de rentabilitate a activelor totale (ROA) = Return on
Assets (ROA);
400.

Rata de rotatie a activelor = Assets Turnover Ratio;

401.
Rata de rotatie a creantelor = Accounts Receivable Turnover
Ratio;
402.

Rata de rotatie a stocurilor = Inventory Turnover Ratio;

403.

Rata de schimb = Exchange Rate;

404.

Reconciliere = Reconciliation;

405.
Reconcilierea activelor fixe (Declaratie de reconciliere a
imobilizarilor/activelor fixe) = Reconciliation for Fixed Assets;
406.

Recunoastere = Recognition;

407.

Redeventa(e) = Royalty/Royalties;

408.

Reducere initiala = Initial Allowance;

409.
Reducerea valorii contabile element cu element = Write-down
on an item by item basis;
410.

Reduceri = Deductions;

411.

Reduceri de valoare = Valuation allowances;

412.
Reduceri pentru creante incerte = Doubtful debts allowances on
receivables;
413.
Reduceri pentru deprecierea stocurilor = Obsolescence
allowances on inventories;
414.

Relevanta = Relevance;

415.

Reluarea elementelor = Reversal of items;

416.

Rentabilitatea investitiilor = Return on investments;

417.
Rentabilitatea financiara a capitalului propriu (ROE) = Return
on Equity (ROE);
418.
Reportarea creditului fiscal neutilizat = Carrying forward
unutilized tax credit;
419.

Reportarea pierderii fiscale = Tax loss carry forward;

420.
Reportarea pierderilor fiscale neutilizate = Carrying forward
unutilized tax losses;
421.

Reprezentare fidela = Faithful representation;

422.

Responsabil de cont = Account Executive;

423.

Retine = Retain;

424.

Retragere = Backing Away;

425.

Retratare = Restatement;

426.

Rezerva = Reserve;

427.

Rezerve din reevaluare = Revaluation reserve;

428.

Rezultat reportat = Retained earnings;

429.

Rezultatul pe actiune diluat = Diluted earnings per share;

430.

Risc de reinvestire = Reinvestment Risk;

431.

Salariu = Wage;

432.

Sarcina, pret, onorariu, cost = Charge;

433.

Scadenta = Maturity;

434.

Scadentar = Maturity Schedule;

435.

Schimbul datoriilor in actiuni = Debt / Equity Swap;

436.

Sciziune = Spin-Off;

437.

Scutit de taxe = Tax free;

438.

Segment de raportare = Reportable segment;

439.
Segmente de activitate si zone geografice = Industry and
geographical segments;
440.

Seif = Box;

441.

Serviciul datoriei = Debt Service;

442.

Sistemul costului istoric = Historical cost system;

443.

Situatia fluxurilor de numerar = Cash flow statement;

444.

Situatii financiare = Financial statements;

445.
Situatii financiare consolidate = Consolidated financial
statements;
446.

Societate = Company;

447.

Societate in comandita = Limited Partnership;

448.

Sold creditor = Credit Balance;

449.

Sold debitor = Debit Balance;

450.

Sold debitor ajustat = Adjusted Debit Balance;

451.

Solduri finale = Closing Bank Balance;

452.

Solduri initiale = Opening Bank Balance;

453.

Solvabilitate = Solvency;

454.

Somer = Unemployed Worker;

455.

Sondaj = Sampling;

456.

Spete restante = Back charges;

457.

Stagflatie = Stagflation;

458.

Stagnare = Stagnation;

459.
Stocuri = Stocks, se poate utiliza si ca "store" cand ajunge in
magazine sau ca "supply" cand este inca in aprovizionare;
460.

Studiu de fezabilitate = Feasibility Study;

461.

Subevaluat = Under valuated;

462.

Subinchiriere = Afterimage;

463.

Subordonat = Subordinate;

464.

Subscriere = Subscription;

465.

Subventii de exploatare = Grants related to income;

466.

Subventii privind activele = Grants related to assets;

467.

Surplus din reevaluare = Revaluation surplus;

468.

Tangibil, material = Tangible;

469.

Taxa de depozitare = Bond Dues;

470.

Taxa pe valoare adaugata (TVA) = Value Added Tax (VAT);

471.

Terenuri si mijloace fixe = Property, plant and equipment;

472.

Termen lung (pe ...) = Non-current;

473.

Titlu certificat = Certificated Security;

474.

Titlu de valoare cu venit fix = Fixed-Income Security;

475.

Titlu de participare strategica = Strategic Equity Investment;

476.

Titlul de proprietate asupra activelor = Title to assets;

477.

Titluri de creanta = Debt securities;

478.
Transferarea pierderii fiscale in perioadele anterioare =
Carrying back a tax loss;
479.
Tranzactie cu pret determinat obiectiv = Arm's length
transaction;
480.

Tranzactie in numerar = Cash Trade;

481.

Tranzactii cu partile afiliate = Related party transactions;

482.

Tranzactii si alte evenimente = Transactions and other events;

483.

Trata = Bill of Exchange;

484.

Tratament contabil = Accounting treatment;

485.

Tratament de baza = Benchmark treatment;

486.

Utilitate = Utility;

487.

Uz de fals = Use of forgery;

488.

Uzura morala = Obsolescence;

489.

Valoare actualizata = Present value;

490.

Valoare adaugata = Added Value;

491.

Valoare corecta de piata = Fair Market Value;

492.

Valoare de piata = Market Value;

493.

Valoare de piata de referinta = Base Market Value;

494.

Valoare intrinseca = Intrinsic Value;

495.

Valoare justa = Fair value;

496.

Valoare realizabila = Realisable value;

497.

Valoare realizabila neta = Net realisable value;

498.

Valoare recuperabila = Recoverable amount;

499.

Valoare reziduala = Residual value;

500.

Valoarea actiunilor emise = Amount of shares issued;

501.

Valoarea contabila = Carrying amount;

502.

Valoarea imprumutului = Loan Value;

503.

Valoarea la scadenta = Maturity Value;

504.

Valoarea nominala = Face Value;

505.

Valuta = Currency;

506.

Vanzare grupata = Banded pack;

507.

Vanzare incrucisata = Cross selling;

508.

Vanzari = Sales;

509.

Variatie neta = Net Change;

510.

Venit = Revenue;

511.

Venit contabil = Accounting income;

512.

Venit fiscal = Tax income;

513.

Venitul net = Net Income;

514.

Venituri constatate in avans = Deferred revenue (income);

515.

Venituri din dobanzi = Interest income;

516.

Venituri din exploatare = Operating income;

517.

Vot cumulativ = Cumulative Voting;

518.

Vot statutar = Statutory Voting;

519.

Zona libera = Free Zone;

520.

Zona vamala libera = Duty Free Zone;