| Abnormal (gains, losses) | Extraordinar (castiguri, pierderi) |
| Accounting estimate | Estimare contabila |
| Accounting income | Venit contabil |
| Accounting period | Perioada contabila |
| Accounting policies | Politici contabile |
| Accounting profit | Profit contabil |
| Accounting treatment | Tratament contabil |
| Accruals basis of accounting | Contabilitate de angajamente |
| Accrued liabilities | Obligatii angajate |
| Amortisation | Amortizare |
| Amount of shares issued | Valoarea actiunilor emise |
| Arm’s length price | Pret obiectiv |
| Arm’s length transaction | Tranzactie cu pret determinat obiectiv |
| At cost | La cost |
| Balance between benefit and cost | Raportul cost - beneficiu |
| Balance sheet | Bilant |
| Balance sheet date | Data bilantului |
| Balance sheet liability method | Metoda obligatiilor bilantiere |
| Benchmark treatment | Tratament de baza |
| Borrowing costs | Costurile indatorarii |
| Business combination | Combinari de intreprinderi |
| Capital maintenance | Mentinerea capitalului |
| Carrying amount | Valoarea contabila |
| Carrying back a tax loss | Transferarea pierderii fiscale in perioadele anterioare |
| Carrying forward unutilised tax credit | Reportarea creditului fiscal neutilizat |
| Carrying forward unutilised tax losses | Reportarea pierderilor fiscale neutilizate |
| Cash | Numerar |
| Cash accounting | Contabilitate de casa |
| Cash equivalents | Echivalente de numerar |
| Cash flow statement | Situatia fluxurilor de numerar |
| Cash flows | Fluxuri de numerar |
| Cash inflow | Intrari de numerar |
| Cash on hand | Numerar in casierie |
| Cash outflow | Iesiri de numerar |
| Cash payment | Plata in numerar |
| Cash proceeds | Incasari in numerar |
| Certificate of deposit | Certificat de depozit |
| Changes in financial position | Modificari ale pozitiei financiare |
| Closing rate | Cursul de inchidere |
| Company | Societate |
| Consideration | Contraprestatie |
| Consistency | Consecventa |
| Consolidated financial statements | Situatii financiare consolidate |
| Consolidation | Consolidare |
| Construction contract | Contract de constructii |
| Contingencies | Contingente |
| Contingent gain | Castig contingent |
| Contingent liabilities | Datorii contingente |
| Contingent losses | Pierderi contingente |
| Cost method | Metoda costului |
| Cost of an acquisition | Costul unei achizitii |
| Cost of disposal | Costuri aferente iesirilor |
| Cost of goods sold | Costul bunurilor vandute |
| Cost of inventories | Costul stocurilor |
| Cost of purchase | Cost de achizitie |
| Cost of sales | Costul vanzarilor |
| Cost-plus contract | Contractul “cost-plus” |
| Cost-plus method | Metoda “cost-plus” |
| Costs and revenues | Costuri si venituri |
| Current assets | Active curente |
| Current cost | Cost curent |
| Current investments | Investitii curente |
| Current liabilities | Datorii curente |
| Dealing securities | Titluri de plasament |
| Debt securities | Titluri de creanta |
| Deferred income | Venituri constatate in avans |
| Deferred payment | Plata amanata |
| Deferred payment terms | Conditii ale platii amanate |
| Deferred revenue | Venituri constatate in avans |
| Deferred tax asset | Creante privind impozitul amanat |
| Deferred tax liabilities | Datorii privind impozitul amanat |
| Deferred taxes | Impozite amanate |
| Depreciable asset | Activ amortizabil |
| Depreciation | Amortizare |
| Diluted earnings per share | Rezultatul pe actiune diluat |
| Dilutive potential ordinary shares | Actiuni ordinare potentiale diluante |
| Disclose | A prezenta informatii |
| Disclosure | Prezentarea informatiilor |
| Discontinued operations | Activitati intrerupta |
| Disposal | Cedare |
| Disposal consideration | Contravaloarea Cedarii |
| Disposal of subsidiary | Cesiunea unei filiale |
| Disposal proceeds | Incasari din cedare |
| Doubtful debts allowances on receivables | Reduceri pentru creante incerte |
| Economic benefits | Beneficii economice |
| Effective date | Data intrarii in vigoare |
| Enterprise | Intreprindere |
| Equity | Capital propriu |
| Equity instrument | Instrument de capital propriu |
| Equity method | Metoda punerii in echivalenta |
| Equity securities | Actiuni |
| Extraordinary items | Elemente extraordinare |
| Fair presentation | Prezentare fidela |
| Fair value | Valoare justa |
| Faithful representation | Reprezentare fidela |
| FIFO formula | Metoda FIFO |
| Finance lease | Leasing financiar |
| Financial position | Pozitia financiara |
| Financial reporting | Raportare financiara |
| Financial statements | Situatii financiar |
| Foreign exchange gain | Castiguri din diferente de curs valutar |
| Forgivable loans | Imprumuturi nerambursabile |
| Framework | Cadru general |
| Fundamental errors | Erori fundamentale |
| Funds held for customers | Fonduri detinute pentru clienti |
| Gains | Castiguri |
| General disclosures | Descrieri cu caracter general |
| Going concern | Continuitatea activitatii |
| Goodwill | Fond comercial |
| Grants related to assets | Subventii privind activele |
| Grants related to income | Subventii de exploatare |
| Gross margin | Marja bruta |
| Hedge | A acoperi riscul |
| Hedging | Acoperirea riscului |
| Historical cost | Cost istoric |
| Historical cost system | Sistemul costului istoric |
| Holding gains | Castig din detinerea de active |
| Identifiable assets | Active identificabile |
| Identification of assets and liabilities | Identificarea activelor si obligatiilor |
| Immaterial | Nesemnificativ |
| Impairement | Depreciere |
| Impairement loss | Pierdere din depreciere |
| Income statement | Contul de profit si pierdere |
| Industry and geographical segments | Segmente de activitate si zone geografice |
| Interest in joint ventures | Interes in asocieri in participatie |
| Interim financial report | Raport financiar interimar |
| Inventories | Stocuri |
| Item | Element |
| Joint venture | Asocieri in participatie |
| Lease | Lesing |
| Liability method | Metoda obligatiei |
| LIFO formula | Metoda LIFO |
| Line items | Elemente–randuri |
| Long term receivables | Creante pe termen lung |
| Marketable securities | Titluri de plasament |
| Matching of cost with revenues | Conceptul conectarii costurilor la venituri |
| Materiality | Prag de semnificatie |
| Measured reliably | Evaluat in mod credibil |
| Measurement | Comensurare / Evaluare |
| Merger | Fuziune |
| Minority interests | Interese minoritare |
| Negative goodwill | Fond comercial negativ |
| Net income | Venitul net |
| Net realisable value | Valoare realizabila neta |
| Non current assets | Active imobilizate |
| Non current liabilities | Datorii pe termen lung |
| Non-current | Pe termen lung |
| Obligation | Obligatie |
| Obsolescence | Uzura morala |
| Obsolescence allowances on inventories | Reduceri pentru deprecierea stocurilor |
| Off-balance-sheet items | Elemente extrabilantiere |
| Offsetting | Compensare |
| On balance sheet items | Elemente bilantiere |
| Operating activities | Activitati de exploatare |
| Operating costs | Cheltuieli de exploatare |
| Operating income | Venituri din exploatare |
| Operating profit | Profit din exploatare |
| Ordinary activities | Activitati curente |
| Outstanding shares | Actiuni in circulatie |
| Payables | Datorii |
| Percentage of completion method | Metoda gradului de finalizare |
| Performance | Performanta |
| Present value | Valoare actualizata |
| Presentation | Prezentare |
| Proceeds | Incasari |
| Property, plant and equipment | Terenuri si mijloace fixe |
| Provision | Provizion |
| Provision for taxes payable | Provizioane pentru impozite de platit |
| Prudence | Prudenta |
| Realisable value | Valoare realizabila |
| Receivables | Creante |
| Recognition | Recunoastere |
| Recognition criteria | Criterii de recunoastere |
| Reconciliation | Reconciliere |
| Recoverable amount | Valoare recuperabila |
| Related party disclosures | Prezentarea informatiilor privind partile afiliate |
| Related party transactions | Tranzactii cu partile afiliate |
| Relevance | Relevanta |
| Reportable segment | Segment de raportare |
| Reporting currency | Moneda de raportare |
| Reporting date | Data raportarii |
| Reporting on a net basis | Raportarea pe baza valorilor nete |
| Reporting period | Perioada de raportare |
| Research and development costs | Cheltuieli de cercetare si dezvoltare |
| Reserves | Rezerve |
| Residual value | Valoare reziduala |
| Restatement | Retratare |
| Retained earnings | Rezultat reportat |
| Retirement benefit plans | Fonduri de pensii |
| Return on investments | Rentabilitatea investitiilor |
| Revaluation reserve | Rezerve din reevaluare |
| Revaluation surplus | Surplus din reevaluare |
| Revenue | Venituri |
| Reversal of items | Reluarea elementelor |
| Sales | Vanzari |
| Selling costs | Costuri de vanzare |
| Set-off | A compensa |
| Share capital | Capital social |
| Share premium | Prime de capital |
| Share split | Divizarea actiunilor |
| Share warrant | Optiune pe actiuni |
| Shareholders’ equity | Capitaluri proprii |
| Shareholders’ interest | Interesul actionarilor |
| Subsidiary | Filiala |
| Substance over form | Prevalenta economicului asupra juridicului |
| Tax base of an asset or liability | Baza de impozitare a unui activ sau obligatii |
| Tax expense | Cheltuiala cu impozitul pe profit |
| Tax income | Venit fiscal |
| Tax liability | Obligatie fiscala |
| Tax loss carry forward | Reportarea pierderii fiscale |
| Tax on income | Impozit pe profit |
| Taxable profit | Profit impozabil |
| Temporary difference | Diferenta temporara |
| Timeliness | Oportunitate |
| Timing differences | Diferente temporale |
| Title to assets | Titlul de proprietate asupra activelor |
| Trade liabilities | Obligatii comerciale |
| Trade receivables | Creante comerciale |
| Transactions and other events | Tranzactii si alte evenimente |
| Treasury stocks | Actiuni proprii |
| True and fair view/fair presentation | Imagine fidela/ prezentare fidela |
| Trust activities | Activitati de administare a activelor |
| Trustee | Adiministrator de active |
| Valuation allowances | Reduceri de valoare |
| Working capital | Fond de rulment |
| Write-down on an item by item basis | Reducerea valorii contabile element cu element |
CONTABILITATE 
La inceputul fiecarui an trebuie sa stabiliti prin decizie interna intervalul numerelor alocate formularelor de facturi, chitante si avize de expeditie pe care le veti folosi in cursul acelui an.
Decizia va fi emisa de persoanele care raspund de organizarea si conducerea contabilitatii. Acestea vor desemna prin respectiva decizie o ...
