ALTE DOCUMENTE
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Ability = resurse
Ablibity to pay = capacitate de plata
Abode = domiciliu fiscal
Abolish = a anula, a desfiinta
Abosorb a company = fuziune prin absorbtie
Above the line = cheltuieli si venituri ordinare
Absolute liability = raspundere neconditionata
Absorb a loss = a amortiza o pierdere
Absorb a surplus = a absorbi un surplus
Absorbed account = cont care si-a pierdut identitatea prin fuziunea cu conturi similare
Absorbed costs = costuri indirecte de productie tratate ca si cheltuieli, costuri amortizate
Abstract = borderou
Abstract of account = extras de cont
Abstract of title = extras de carte funciara
Abuse = utilizare necorespunzatoare
Abusive financial practices = practici financiare necinstite
Acceptance bank = banca de scont
Acceptance in blank = acceptare in alb
Acceptance of offer = acceptarea ofertei
Accomodation part = girant
Accord = intelegere
Accordance = concordanta
Account = calcul, socoteala, expunere, prezentare, dare de seama
Account current = cont curent
Account of proceedings = proces verbal al lucrarilor
Account of profits = declaratie de venituri
Account payable = debit
Account payee = cec de virament
Account receivable = creanta
Account rendered = cont remis
Accountable = justificabil
Accountancy = contabilitate
Accountant = contabil
Accountant-general = contabil sef
Accounting cycle = ciclu contabil
Accounting equation = ecuatie contabila
Accounting period = perioada contabila
Accounting ratio = indice financiar
Accounting summary = bilant contabil
Accretive = acreditiv
Accrual = cresteri, sporiri
Accrual of debt = crestere a datoriilor
Accrual of interests = acumulare de dobanzi
Accrual of taxes = majorare a taxelor
Accruals = obligatii financiare neonorate
Accrued dividends = dividende exigibile
Accrued expenses = cheltuieli de regie
Acquire = a achizitiona, a cumpara
Acquisition = achizitie cu titlu oneros sau gratuit
Acquit = a achita
Act = document
Active balance = balanta activa
Active capital = lichiditati
Actual price = pret real
Added value = valoare adaugata
Administration = gestiune
Administrative costs = cheltuieli de regie
Advance bill = trata anticipata
Advice note = aviz de expeditie
Aggregate income = venit global
Agio = diferenta de schimb valutar , comision
Allonge = anexa
Allowable expenses = cheltuieli deductibile
Allowance = rabat
Alotment of profit = repartizarea profitului
Amortization = amortizare
Amount = suma , total
Amount owing = suma scadenta
Analyses of expenses = analiza contabila a cheltuielilor
Annual income = venit anual
Annualize = anualizare, centralizare
Arrears = in urma (de plata)
Assessment on income = impozit pe venit
Assets = bunuri
At cost = pret unitar
Audit = audit
Balance sheet = balanta de verificare
Basket purchase = cos de cumparaturi
Calendar year = an calendaristic
Capital = capital
Capital stock = piata de capital
Cash flow = fluxuri de trezorerie
Circulating assets = active circulante
Closed transaction = tranzactie inchisa
Closing the books = inchiderea exercitiului
Compensating error = compensarea unei erori
Consignee = consignatie
Contra account = contra partida
Cook the books = a falsifica unele acte contabile
Corporation = corporatie
Cost of finished goods = costul bunurilor fabricate
Credit = credit
Creditors = creditori
Currency = modeda
Current assets = active curente
Current liabilities = datorii curente
Debit = debitare
Debtors = creante
Depreciation = depreciere
Dididends = dividende
Discount period = perioada de discount
Discount rate = rata de discount
Entity = entitate , organizatie
Entry = intrare
Equity = egalitate
Expenses = cheltuieli
FIFO = First In First Out
Fiscal year = an fiscal
Fixes assets = mijloace fixe
Floor = plafon minim
Flow of funds = flux de fonduri
Franchise = contract de franciza
General ledger = registru jurnal
Gross profit = profit brut
Income = venit
Inflation = inflatie
Insolvent = insolvabil
Intangible assets = active necorporale
Inventory = inventar
Invoice = factura
Invoice = lista de marfuri
Journal = jurnal
Ledger = carte mare
Ledger = registru
Legal capital = limita legala a capitalului
Liabilities = datorii
Liabilities = pasive
LIFO = Last In First Out
LILO = Last In Last Out
Liquidities = lichiditati
Long term investment = investitie pe termen lung
Long term liabilities = datorii pe termen lung
Net loss = pierdere neta
Opening the books = deschiderea exercitiului
Pay-roll record = state de plata
Pre-payment = avans
Profit = profit
Profit and loss account = cont de profit si pierdere
Purchase invoice = factura
Purchase ledger = registru de cumparari
Raw materials = materii prime
Rebate = rabat
Receivables = creante
Refund = Rambursare
Retail = pret de vanzare cu amanuntul
Sales ledger = registru de vanzari
Stocks = stocuri
Stocks = stocuri
T account - T-uri
To fill a form = a completa un formular
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