plan conturi in engleza+expresii
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Am tradus si adaptat in limba engleza peste 510 termeni importanti din domeniul finanicar-contabil: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;
PLANUL CONTABIL = CHART OF ACCOUNTS
1 CONTURI DE CAPITALURI = CAPITAL ACCOUNTS
10 CAPITAL SI REZERVE = CAPITAL AND RESERVE ACCOUNTS
1011 Capital subscris nevarsat = Subscribed and not paid in share capital
1012 Capital subscris varsat = Subscribed and paid in share capital
1015 Patrimoniul regiei = Patrimony [autonomous companies]
1016 Patrimoniul public = Public patrimony
1041 Prime de emisiune = Share premium
1042 Prime de fuziune = Merger premium
1043 Prime de aport = Share premium contribution in kind
1044 Prime de conversie a obligatiunilor in actiuni = Debenture conversion premium
1051 Rezerve din reevaluare aferente bilantului de deschidere al primului an de aplicare a ajustarii la inflatie = Revaluation reserve related to the opening balance of the first year of application of the inflation adjustment
1058 Rezerve din reevaluari dispuse prin acte normative = Revaluation reserve due to legal revaluation
1061 Rezerve legale = Legal reserve
1062 Rezerve pentru actiuni proprii = Reserve for own shares
1063 Rezerve statutare sau contractuale = Statutory or contractual capital reserve
1068 Alte rezerve = Other reserves
107 Rezerve din conversie = Conversion reserve
11 REZULTATUL REPORTAT = OTHER RETAINED EARNINGS
1171 Rezultatul reportat reprezentand profitul nerealizat, respectiv pierderea nerecuperata = Profit/loss carried forward
1172 Rezultatul reportat provenit din adoptarea pentru prima data a IAS, mai putin IAS 29 = Other retained earnings due to the adoption of IAS for the first time, with the exception of IAS 29
1173 Rezultatul reportat provenit din modificarile politicilor contabile = Other retained earnings due to changes in accounting policies
1174 Rezultatul reportat provenit din corectarea erorilor fundamentale = Other retained earnings due to the correction of fundamental errors
1175 Rezultatul reportat reprezentand surplusul realizat din rezerva de reevaluare = Other retained earnings due to surplus on revaluation reserves
12 REZULTATUL EXERCITIULUI = PROFIT [ LOSS ] FOR THE PERIOD
121 Profit si pierdere = Profit [ loss ] for the period
129 Repartizarea profitului = Profit appropriation / Allocation of profit / Sharing of profit
13 SUBVENTII PENTRU INVESTITII = INVESTMENT SUBSIDIES
131 Subventii pentru investitii = Investment subsidies
15 PROVIZIOANE PENTRU RISCURI SI CHELTUIELI = PROVISIONS FOR RISKS AND CHARGES
1511 Provizioane pentru litigii = Provisions for litigation
1512 Provizioane pentru garantii acordate clientilor = Provisions for guarantees to customers
1513 Provizioane pentru dezafectare imobilizari corporale si alte actiuni similare legate de acestea = Provisions for the decommissioning of tangible non-current assets and other similar actions
1514 Provizioane pentru restructurare = Provisions for restructuring costs
1518 Alte provizioane pentru riscuri si cheltuieli = Other provisions for risks and charges
16 IMPRUMUTURI SI DATORII ASIMILATE = LOANS AND SIMILAR DEBTS
1614 Imprumuturi externe din emisiuni de obligatiuni garantate de stat = Foreign debenture loans guaranteed by the State
1615 Imprumuturi externe din emisiuni de obligatiuni garantate de banci = Foreign debenture loans guaranteed by banks
1617 Imprumuturi interne din emisiuni de obligatiuni garantate de stat = Domestic debenture loans guaranteed by the State
1618 Alte imprumuturi din emisiuni de obligatiuni = Other debenture loans
1621 Credite bancare pe termen lung = Long term bank loans
1622 Credite bancare pe termen lung nerambursate la scadenta = Long term bank loans in arrears
1623 Credite externe guvernamentale = Foreign Government loans
1624 Credite bancare externe garantate de stat = Foreign loans guaranteed by the State
1625 Credite bancare externe garantate de banci = Foreign loans guaranteed by banks
1626 Credite de la trezoreria statului = State Treasury loans
1627 Credite bancare interne garantate de stat = Domestic loans guaranteed by the State
1661 Datorii catre societatile din cadrul grupului = Debts towards companies within the group
1662 Datorii catre societatile care detin interese de participare = Debts towards associates
167 Alte imprumuturi si datorii asimilate = Other loans and similar debts
1681 Dobanzi aferente imprumuturilor din emisiuni de obligatiuni = Accrued interest on debenture loans
1682 Dobanzi aferente creditelor bancare pe termen lung = Accrued interest on long term bank loans
1685 Dobanzi aferente datoriilor catre societatile din cadrul grupului = Accrued interest on debts towards companies within the group
1686 Dobanzi aferente datoriilor catre societatile care detin interese de participare = Accrued interest on debts towards associates
1687 Dobanzi aferente altor imprumuturi si datorii asimilate = Accrued interest on other loans and similar debts
169 Prime privind rambursarea obligatiunilor = Premium on redemption of bonds
2 CONTURI DE IMOBILIZARI = NON-CURRENT ASSETS
20 IMOBILIZARI NECORPORALE = INTANGIBLE ASSETS
201 Cheltuieli de constituire = Set-up costs
203 Cheltuieli de dezvoltare = Development costs
2051 Concesiuni, brevete, licente, marci comerciale si alte drepturi si valori similare achizitionate = Purchased concessions, patents, licences, trademarks and similar rights and assets
2052 Concesiuni, brevete, licente, marci comerciale si alte drepturi si valori similare obtinute cu resurse proprii = Patents, licences and other similar rights and assets developed internally
2071 Fondul comercial = Goodwill
2075 Fondul comercial negativ = Negative goodwill
208 Alte imobilizari necorporale = Other intangible assets
21 IMOBILIZARI CORPORALE = TANGIBLE ASSETS
2111 Terenuri = Freehold land
2112 Amenajari terenuri = Land improvements
212 Constructii = Buildings
2131 Echipamente tehnologice (masini, utilaje si instalatii de lucru) = Plant and machinery
2132 Aparate si instalatii de masurare, control si reglare = Measurement, control and adjustment devices
2133 Mijloace de transport = Motor vehicles
2134 Animale si plantatii = Animals and plantations
214 Mobilier, aparatura birotica, echipamente de protectie a valorilor umane si materiale si alte active corporale = Fixtures and fittings
23 IMOBILIZARI IN CURS = NON - CURRENT ASSETS IN PROGRESS
2311 Amenajari de terenuri si constructii = Land improvements and buildings
2312 Instalatii tehnice si masini = Plant and machinery
2313 Alte imobilizari corporale = Other tangible assets
2321 Avansuri acordate pentru terenuri si constructii = Advance payment for freehold land and buildings
2322 Avansuri acordate pentru instalatii tehnice si masini = Advance payments for plant and machinery
2323 Avansuri acordate pentru alte imobilizari corporale = Advance payments for other tangible assets
233 Imobilizari necorporale in curs = Intangible assets in progress
234 Avansuri acordate pentru alte imobilizari necorporale = Advance payments for intangible non-current assets
26 IMOBILIZARI FINANCIARE = FINANCIAL ASSETS
261 Titluri de participare detinute la filiale din cadrul grupului = Investments in subsidiaries
262 Titluri de participare detinute la filialedin afara grupului = Investments in companies excluded from consolidation
2633 Titluri de participare detinute in intreprinderi asociate din cadrul grupului = Investments in associated companies within the group
2634 Titluri de participare detinute in intreprinderi asociate din afara grupului = Investments in associated companies excluded from consolidation
2635 Titluri de participare strategice in cadrul grupului = Strategic investments within the group
2636 Titluri de participare strategice in afara grupului = Strategic investments excluded from consolidation
264 Titluri puse in echivalenta = Investments accounted for using the equity method
265 Alte titluri imobilizate = Other long term investments
2671 Sume datorate de filiale = Amounts owed by subsidiaries
2672 Dobanda aferenta sumelor datorate de filiale = Accrued interest on amounts owed by subsidiaries
2673 Imprumuturi acordate pe termen lung = Long term loans
2674 Dobanda aferenta imprumuturilor acordate pe termen lung = Accrued interest on long term loans
2675 Creante legate de interesele de participare = Receivables related to associates
2676 Dobanda aferenta creantelor legate de interesele de participare = Accrued interest on receivables related to associates
2677 Actiuni proprii - active imobilizate = Own shares - non-current assets
2678 Alte creante imobilizate = Other long term receivables
2679 Dobanzi aferente altor creante imobilizate = Accrued interest on other long term receivables
2691 Varsaminte de efectuat referitoare la titluri de participare detinute la filiale din cadrul grupului = Amounts payable in relation with investments in subsidiaries within the group
2692 Varsaminte de efectuat referitoare la interesele de participare = Amounts payable in relation with associates
2698 Varsaminte de efectuat pentru alte imobilizari financiare = Amounts payble in relation with other financial assets
28 AMORTIZARI PRIVIND IMOBILIZARILE = AMORTIZATION OF NON-CURRENT ASSETS
2801 Amortizarea cheltuielilor de constituire = Amortization of set-up costs
2803 Amortizarea cheltuielilor de dezvoltare = Amortization of development costs
2805 Amortizarea concesiunilor, brevetelor, licentelor, marcilor comerciale si altor drepturi si valori similare = Amortization of concessions, patents, licences, trademarks and similar rights and assets
2807 Amortizarea fondului comercial = Amortization of goodwill
2808 Amortizarea altor imobilizari necorporale = Amortization of other intangible assets
2811 Amortizarea amenajarilor de terenuri = Amortization of land improvements
2812 Amortizarea constructiilor = Amortization of buildings
2813 Amortizarea instalatiilor, mijloacelor de transport, animalelor si plantatiilor = Amortization of plant and machinery, motor vehicles, animals and plantations
2814 Amortizarea altor imobilizari corporale = Amortization of other tangible assets
29 PROVIZIOANE PENTRU DEPRECIEREA IMOBILIZARILOR = IMPAIRMENT OF NON-CURRENT ASSETS
2903 Provizioane pentru cheltuielile de dezvoltare = Impairment of development costs
2905 Provizioane pentru concesiuni, brevete, licente, marci comerciale si alte drepturi si valori similare = Impairment of concessions, patents, licences, trademarks and similar rights and assets
2907 Provizioane pentru fondul comercial = Impairment of goodwill
2908 Provizioane pentru alte imobilizari necorporale = Impairment of other intangible assets
2911 Provizioane pentru deprecierea terenurilor si amenajarilor de terenuri = Impairment of land and land improvements
2912 Provizioane pentru deprecierea constructiilor = Impairment of buildings
2913 Provizioane pentru deprecierea instalatiilor, mijloacelor de transport, animalelor si plantatiilor = Impairment of plant and machinery, motor vehicles, animals and plantations
2914 Provizioane pentru deprecierea altor imobilizari corporale = Impairment of other tangible assets
2931 Provizioane pentru deprecierea imobilizarilor corporale in curs = Impairment of tangible assets in progress
2933 Provizioane pentru deprecierea imobilizarilor necorporale in curs = Impairment of intangible assets in progress
2961 Provizioane pentru deprecierea titlurilor de participare detinute la filiale din cadrul grupului = Impairment of investments in subsidiaries
2962 Provizioane pentru deprecierea titlurilor de participare detinute la filiale din afara grupului = Impairment of investments in companies excluded from consolidation
2963 Provizioane pentru deprecierea imobilizarilor financiare sub forma de interese de participare = Impairment of investments in associates
2964 Provizioane pentru deprecierea altor titluri imobilizate = Impairment of other long term investments
2965 Provizioane pentru deprecierea sumelor datorate de filiale = Impairment of amounts owed by subsidiaries
2966 Provizioane pentru deprecierea imprumuturilor acordate pe termen lung = Impairment of long term loans
2967 Provizioane pentru deprecierea creantelor legate de interesele de participare = Impairment of receivables related to associates
2968 Provizioane pentru deprecierea actiunilor proprii - active imobilizate = Impairment of own shares - non-current assets
2969 Provizioane pentru deprecierea altor creante imobilizate = Impairment of other long term receivables
3 CONTURI DE STOCURI SI PRODUCTIE IN CURS DE EXECUTIE = INVENTORIES AND WORK IN PROGRESS
30 STOCURI DE MATERII SI MATERIALE = RAW MATERIALS AND CONSUMABLES
301 Materii prime = Raw materials
3021 Materiale auxiliare = Auxiliary materials
3022 Combustibili = Fuel
3023 Materiale pentru ambalat = Packaging materials
3024 Piese de schimb = Spare parts
3025 Seminte si materiale de ambalat = Seeds and sapling
3026 Furaje = Fodder
3028 Alte materiale consumabile = Other consumables
303 Materiale de natura obiectelor de inventar = Materials in the form of small inventory
308 Diferente de pret la materii prime si materiale = Price differences on raw materials and consumables
33 PRODUCTIA IN CURS DE EXECUTIE = WORK IN PROGRESS
331 Produse in curs de executie = Work in progress
332 Lucrari si servicii in curs de executie = Services in progress
34 PRODUSE = GOODS
341 Semifabricate = Semi-finished goods
345 Produse finite = Finished goods
346 Produse reziduale = Residual products
3481 Diferente de pret la semifabricate = Price differences on semi-finished goods
3485 Diferente de pret la produse finite = Price differences on finished goods
3486 Diferente de pret la produse reziduale = Price differences on residual products
35 STOCURI AFLATE LA TERTI = INVENTORIES HELD BY THIRD PARTIES
351 Materii prime si materiale aflate la terti = Raw materials and consumables at third parties
3541 Semifabricate aflate la terti = Semi-finished goods at third parties
3545 Produse finite aflate la terti = Finished goods at third parties
3546 Produse reziduale aflate la terti = Residual products at third parties
356 Animale aflate la terti = Animals at third parties
357 Marfuri aflate la terti = Goods for resale at third parties
358 Ambalaje aflate la terti = Packaging materials at third parties
36 ANIMALE = ANIMALS
361 Animale si pasari = Animals and poultry
368 Diferente de pret la animale si pasari = Price differences on animals and poultry
37 MARFURI = GOODS PURCHASED FOR RESALE
371 Marfuri = Good purchased for resale
378 Diferente de pret la marfuri = Price differences on goods purchased for resale
38 AMBALAJE = PACKAGING
381 Ambalaje = Packaging
388 Diferente de pret la ambalaje = Price difference on packaging
39 PROVIZIOANE PENTRU DEPRECIEREA STOCURILOR SI A PRODUCTIEI IN CURS DE EXECUTIE = WRITE-DOWN OF INVENTORIES AND WORK IN PROGRESS
391 Provizioane pentru deprecierea materiilor prime = WRITE-DOWN OF INVENTORIES AND WORK IN PROGRESS
3921 Provizioane pentru deprecierea materialelor consumabile = Write-down of consumables
3922 Provizioane pentru deprecierea materialelor de natura obiectelor de inventar = Write-down of materials in the form of small inventory
393 Provizioane pentru deprecierea productiei in curs de executie = Write-down of work in progress
3941 Provizioane pentru deprecierea semifabricatelor = Write-down of semi-finished goods
3945 Provizioane pentru deprecierea produselor finite = Write-down of finished goods
3946 Provizioane pentru deprecierea produselor reziduale = Write-down of residual products
3951 Provizioane pentru deprecierea materiilor prime si materialelor aflate la terti = Write-down of raw materials and consumables at third parties
3952 Provizioane pentru deprecierea semifabricatelor aflate la terti = Write-down of semi-finished goods at third parties
3953 Provizioane pentru deprecierea produselor finite aflate la terti = Write-down of finished goods at third parties
3954 Provizioane pentru deprecierea produselor reziduale aflate la terti = Write-down of residual products at third parties
3956 Provizioane pentru deprecierea animalelor aflate la terti = Write-down of animals at third parties
3957 Provizioane pentru deprecierea marfurilor aflate la terti = Write-down of goods for resale at third parties
3958 Provizioane pentru deprecierea ambalajelor aflate la terti = Write-down of packaging materials at third parties
396 Provizioane pentru deprecierea animalelor = Write-down of animals
397 Provizioane pentru deprecierea marfurilor = Write-down of goods purchased for resale
398 Provizioane pentru deprecierea ambalajelor = Write-down of packaging materials
4 CONTURI DE TERTI = THIRD PARTY ACCOUNTS
40 FURNIZORI SI CONTURI ASIMILATE = SUPPLIERS AND SIMILAR ACCOUNTS
401 Furnizori = Suppliers
403 Efecte de platit = Bills of exchange payable
404 Furnizori de imobilizari = Suppliers of non-current assets
405 Efecte de platit pentru imobilizari = Bills of exchange payable to suppliers of non-current assets
408 Furnizori - facturi nesosite = Suppliers - invoices to be received
4091 Furnizori - debitori pentru cumparari de bunuri de natura stocurilor = Suppliers - advance payments to suppliers for the purchase of inventories
4092 Furnizori - debitori pentru prestari de servicii si executari de lucrari = Suppliers - advance payments to suppliers for the purchase of services
41 CLIENTI SI CONTURI ASIMILATE = CUSTOMERS AND SIMILAR ACCOUNTS
4111 Clienti = Customers
4118 Clienti incerti sau in litigiu = Doubtful customers or customers involved in litigation
413 Efecte de primit = Bills of exchange receivable
418 Clienti - facturi de intocmit = Customers - invoices to be issued
419 Clienti - creditori = Customers - advance payments from customers
42 PERSONAL SI CONTURI ASIMILATE = PAYROLL AND SIMILAR ACCOUNTS
421 Personal - salarii datorate = Employees - salaries payable
423 Personal - ajutoare materiale datorate = Employees - other social benefits granted to employees
424 Participarea personalului la profit = Profit share payable to employees
425 Avansuri acordate personalului = Advances to employees
426 Drepturi de personal neridicate = Employees rights not claimed
427 Retineri din salarii datorate tertilor = Retentions from salaries payable to third parties
4281 Alte datorii in legatura cu personalul = Other employee - related debts
4282 Alte creante in legatura cu personalul = Other employee - related claims
43 ASIGURARI SOCIALE, PROTECTIA SOCIALA SI CONTURI ASIMILATE = SOCIAL SECURITY AND SIMILAR ACCOUNTS
4311 Contributia unitatii la asigurarile sociale = Company's contribution to social security
4313 Contributia angajatorului pentru asigurarile sociale de sanatate = Company's contribution to health insurance
4314 Contributia angajatilor pentru asigurarile sociale de sanatate = Employees' contribution to health insurance
4371 Contributia unitatii la fondul de somaj = Company's contribution to unemployment fund
4372 Contributia personalului la fondul de somaj = Employees' contribution to unemployment fund
4381 Alte datorii sociale = Other personnel - related debts
4382 Alte creante sociale = Other personnel - related claims
44 BUGETUL STATULUI, FONDURI SPECIALE SI CONTURI ASIMILATE = AMOUNTS PAYABLE TO THE STATE BUDGET, SPECIAL FUNDS AND SIMILAR ACCOUNTS
4411 Impozitul pe profitul curent = Current income tax
4412 Impozitul pe profitul aminat = Deferred tax
4423 TVA de plata = VAT payable
4424 TVA de recuperat = VAT receivable
4426 TVA deductibila = Input VAT
4427 TVA colectata = Output VAT
4428 TVA neexigibila = VAT under settlement
444 Impozitul pe salarii = Tax on salaries
445 Subventii = Subsidies
446 Alte impozite, taxe si varsaminte asimilate = Other taxes and similar liabilities
447 Fonduri speciale - taxe si varsaminte asimilate = Special funds - taxes and similar liabilities
4481 Alte datorii fata de bugetul statului = Other debts and claims with the Treasury
4482 Alte creante privind bugetul statului = Other claims receivable from the Treasury
45 GRUP SI ASOCIATI = GROUP AND SHAREHOLDERS
4511 Decontari in cadrul grupului = Principal
4518 Dobanzi aferente decontarilor in cadrul grupului = Accrued interest
4521 Decontari privind interesele de participare = Transaction with associates
4528 Dobanzi aferente decontarilor privind interesele de participare = Accrued interest on transaction with associates
4551 Asociati - conturi curente = Shareholders - current accounts
4558 Asociati - dobanzi la conturi curente = Suppliers - accrued interest on shareholders' current accounts
456 Decontari cu asociatii privind capitalul = Shareholders - amounts receivable related to capital
457 Dividende de plata = Dividends payable
4581 Decontari din operatii in participatie - pasiv = Transaction related to joint operations - liability
4582 Decontari din operatii in participatie - activ = Transaction related to joint operations - asset
46 DEBITORI SI CREDITORI DIVERSI = SUNDRY DEBTORS AND CREDITORS
461 Debitori diversi = Sundry debtors
462 Creditori diversi = Sundry creditors
47 CONTURI DE REGULARIZARE SI ASIMILATE = ACCRUALS AND SIMILAR ACCOUNTS
471 Cheltuieli inregistrate in avans = Accrued expenses
472 Venituri inregistrate in avans = Deferred income
473 Decontari din operatii in curs de clarificare = Suspense account
48 DECONTARI IN CADRUL UNITATII = INTERNAL TRANSACTION
481 Decontari intre unitate si subunitati = Transaction between the entity and sub-units
482 Decontari intre subunitati = Transaction between sub-units
49 PROVIZIOANE PENTRU DEPRECIEREA CREANTELOR = PROVISIONS FOR DOUBTFUL DEBTS
491 Provizioane pentru deprecierea creantelor - clienti = Provisions for doubtful customers
4951 Provizioane pentru deprecierea creantelor - decontari in cadrul grupului = Provisions for doubtful debts from companies within the group
4952 Provizioane pentru deprecierea creantelor referitoare la interesele de participare = Provisions for doubtful debts from associates
4953 Provizioane pentru deprecierea creantelor asupra asociatilor = Provisions for doubtful debts from shareholders
496 Provizioane pentru deprecierea creantelor - debitori diversi = Provisions for doubtful sundry debtors
5 CONTURI DE TREZORERIE = TREASURY ACCOUNTS
50 INVESTITII FINANCIARE PE TERMEN SCURT = SHORT TERM FINANCIAL INVESTMENTS
501 Investitii financiare pe termen scurt la societati din cadrul grupului = Short term financial investments in companies within the group
502 Actiuni proprii = Own shares
5031 Actiuni cotate = Quoted shares
5032 Actiuni necotate = Unquoted shares
505 Obligatiuni emise si rascumparate = Redeemed debentures
5061 Obligatiuni cotate = Quoted debentures
5062 Obligatiuni necotate = Unquoted debentures
5081 Alte titluri de plasament = Other short term financial investments
5088 Dobanzi la obligatiuni si titluri de plasament = Accrued interest on debentures and short term investments
5091 Varsaminte de efectuat pentru investitii financiare pe termen scurt la societati din cadrul grupului = Amounts payable for short term financial investments in companies within the group
5098 Varsaminte de efectuat pentru alte investitii financiare pe termen scurt = Amounts payable for other short term financial investments
51 CONTURI LA BANCI = BANK ACCOUNTS
5112 Cecuri de incasat = Cheques
5113 Efecte de incasat = Bills of exchange held to maturity
5114 Efecte emise spre scontare = Bills of exchange forwarded for discount
5121 Conturi la banci in lei = Cash at bank in lei
5124 Conturi la banci in valuta = Cash at bank in foreign currencies
5125 Sume in curs de decontare = Amounts under settlement
5186 Dobanzi de platit = Accrued interest payable
5187 Dobanzi de incasat = Accrued interest receivable
5191 Credite bancare pe termen scurt = Short term bank loans
5192 Credite bancare pe termen scurt nerambursate la scadenta = Short term bank loans in arrears
5193 Credite externe guvernamentale = Foreign government loans
5194 Credite externe garantate de stat = Foreign loans quaranteed by the State
5195 Credite externe garantate de banci = Foreign loans quaranteed by banks
5196 Credite de la trezoreria statului = State Treasury loans
5197 Credite interne garantate de stat = Domestic loans quaranteed by the State
5198 Dobanzi aferente creditelor bancare pe termen scurt = Accrued interest on short term loans
53 CASA = PETTY CASH
5311 Casa in lei = Petty cash in lei
5314 Casa in valuta = Petty cash in foreign currencies
5321 Timbre fiscale si postale = Postage and fiscal stamps
5322 Bilete de tratament si odihna = Holiday vouchers
5323 Tichete si bilete de calatorie = Transport tickets
5328 Alte valori = Other cash equivalents
54 ACREDITIVE = LETTERS OF CREDIT
5411 Acreditive in lei = Letters of credit in lei
5412 Acreditive in valuta = Letters of credit in foreign currencies
542 Avansuri de trezorerie = Cash advances
58 VIRAMENTE INTERNE = INTERNAL TRANSFERS
581 Viramente interne = Internal transfers
59 PROVIZIOANE PENTRU DEPRECIEREA CONTURILOR DE TREZORERIE = WRITE-DOWN OF TREASURY ACCOUNTS
591 Provizioane pentru deprecierea investitiilor financiare la societati din cadrul grupului = Write-down of financial investments in companies within the group
592 Provizioane pentru deprecierea actiunilor proprii = Write-down of own shares
593 Provizioane pentru deprecierea actiunilor = Write-down of shares
595 Provizioane pentru deprecierea obligatiunilor emise si rascumparate = Write-down of redeemed debentures
596 Provizioane pentru deprecierea obligatiunilor = Write-down of debentures
598 Provizioane pentru deprecierea altor investitii financiare si creante asimilate = Write-down of other financial investments and related receivables
6 CONTURI DE CHELTUIELI = EXPENSE ACCOUNTS
60 CHELTUIELI PRIVIND STOCURILE = EXPENSES RELATED TO INVENTORIES
601 Cheltuieli cu materiile prime = Raw materials
6021 Cheltuieli cu materialele auxiliare = Auxiliary materials
6022 Cheltuieli cu combustibilul = Fuel
6023 Cheltuieli privind materialele pentru ambalat = Packaging materials
6024 Cheltuieli privind piesele de schimb = Spare parts
6025 Cheltuieli privind semintele si materialele de plantat = Seeds and sapling
6026 Cheltuieli privind furajele = Fodder
6028 Cheltuieli privind alte materiale consumabile = Other consumables
603 Cheltuieli privind materialele de natura obiectelor de inventar = Materials in the form of small inventory
604 Cheltuieli privind materialele nestocate = Materials not stored
605 Cheltuieli privind energia si apa = Electricity, heating and water
606 Cheltuieli privind animalele si pasarile = Animals and poultry
607 Cheltuieli privind marfurile = Goods for resale
608 Cheltuieli privind marfurile = Packaging costs
61 CHELTUIELI CU LUCRARILE SI SERVICIILE EXECUTATE DE TERTI = THIRD PARTY SERVICES
611 Cheltuieli cu intretinerea si reparatiile = Maintenance and repair expenses
612 Cheltuieli cu redeventele, locatiile de gestiune si chiriile = Royalties and rental expenses
613 Cheltuieli cu primele de asigurare = Insurance premiums
614 Cheltuieli cu studiile si cercetarile = Research expenses
62 CHELTUIELI CU ALTE SERVICII EXECUTATE DE TERTI = OTHER THIRD PARTY SERVICES
621 Cheltuieli cu colaboratorii = Externally contracted manpower
622 Cheltuieli privind comisioanele si onorariile = Commissions and fees
623 Cheltuieli de protocol, reclama si publicitate = Entertaining, promotion and advertising
624 Cheltuieli cu transportul de bunuri si personal = Transport of goods and personnel
625 Cheltuieli cu deplasari, detasari si transferari = Travel
626 Cheltuieli postale si taxe de telecomunicatii = Postage and telecommunications
627 Cheltuieli cu serviciile bancare si asimilate = Bank commissions and similar charges
628 Alte cheltuieli cu serviciile executate de terti = Other third party services
63 CHELTUIELI CU ALTE IMPOZITE, TAXE SI VARSAMINTE ASIMILATE = OTHER TAXES, DUTIES AND SIMILAR EXPENSES
635 Cheltuieli cu alte impozite, taxe si varsaminte asimilate = Other taxes, duties and similar expenses
64 CHELTUIELI CU PERSONALUL = PERSONNEL EXPENSES
641 Cheltuieli cu salariile personalului = Salaries
6451 Contributia unitatii la asigurarile sociale = Company's contribution to social security
6452 Contributia unitatii pentru ajutorul social = Company's contribution to unemployment fund
6453 Contributia angajatorului pentru asigurarile sociale de sanatate = Company's contribution to health insurance
6458 Alte cheltuieli privind asigurarile si protectia sociala = Other social security and welfare contributions
65 ALTE CHELTUIELI DE EXPLOATARE = OTHER OPERATING EXPENSES
654 Pierderi din creante si debitori diversi = Bad debts written off
6581 Despagubiri, amenzi si penalitati = Compensations, fines and penalties
6582 Donatii si subventii acordate = Gifts and subsidies granted
6583 Cheltuieli privind activele cedate si alte operatii de capital = Net value of assets disposed of and other capital transactions
6588 Alte cheltuieli de exploatere = Other operating expenses
66 CHELTUIELI FINANCIARE = FINANCIAL EXPENSES
663 Pierderi din creante legate de participatii = Losses on amounts receivable in relation with long term financial investments
6641 Cheltuieli privind imobilizarile financiare cedate = Losses on disposal of long term financial investments
6642 Pierderi privind investitiile financiare pe termen scurt cedate = Losses on disposal of short term financial investments
665 Cheltuieli din diferente de curs valutar = Foreign exchange losses
666 Cheltuieli privind dobanzile = Interest expense
667 Cheltuieli privind sconturile acordate = Discounts granted
668 Alte cheltuieli financiare = Other financial expenses
67 CHELTUIELI EXTRAORDINARE = EXTRAORDINARY EXPENSES
671 Cheltuieli privind calamitatile si alte evenimente extraordinare = Expenses related to natural disasters and other extraordinary events
68 CHELTUIELI CU AMORTIZARILE, PROVIZIOANELE SI AJUSTAREA LA INFLATIE = AMORTIZATION AND PROVISIONS, ADJUSTMENT FOR INFLATION
6811 Cheltuieli de exploatare privind amortizarea imobilizarilor = Amortization of non - current assets
6812 Cheltuieli de exploatare privind provizioanele pentru riscuri si cheltuieli = Provisions for risks and charges
6813 Cheltuieli de exploatare privind provizioanele pentru deprecierea imobilizarilor = Impairment losses on non - current assets
6814 Cheltuieli de exploatare privind provizioanele pentru deprecierea activelor circulante = Write - down of current assets
6863 Cheltuieli financiare privind provizioanele pentru deprecierea imobilizarilor financiare = Impairment losses on financial non - current assets
6864 Cheltuieli financiare privind provizioanele pentru deprecierea activelor circulante = Write - down of financial current assets
6868 Cheltuielile financiare privind amortizarea primelor de rambursare a obligatiunilor = Amortization of premiums on redemption of debentures
688 Cheltuieli din ajustarea la inflatie = Expenses related to adjustments for inflation
69 CHELTUIELI CU IMPOZITUL PE PROFIT SI ALTE IMPOZITE = INCOME TAX AND OTHER TAXES
6911 Cheltuieli cu impozitul pe profitul curent = Current income tax
6912 Cheltuieli cu impozitul pe profitul amanat = Deferred tax
698 Alte cheltuieli cu impozitele care nu apar in elementele de mai sus = Other taxes not included above
7 CONTURI DE VENITURI = REVENUE ACCOUNTS
70 CIFRA DE AFACERI = TURNOVER
701 Venituri din vanzarea produselor finite = Sales of finished goods
702 Venituri din vanzarea semifabricatelor = Sales of semi-finished goods
703 Venituri din vanzarea produselor reziduale = Sales of residual products
704 Venituri din lucrari executate si servicii prestate = Services rendered
705 Venituri din studii si cercetari = Revenues from research studies
706 Venituri din redevente, locatii de gestiune si chirii = Rental and royalty income
707 Venituri din vanzarea marfurilor = Sale of goods purchased for resale
708 Venituri din activitati diverse = Revenues from sundry activities
71 VARIATIA STOCURILOR = VARIATION IN INVENTORY
711 Variatia stocurilor = Variation in inventory
72 VENITURI DIN PRODUCTIA DE IMOBILIZARI = OWN WORK CAPITALISED
721 Venituri din productia de imobilizari necorporale = Capitalised costs of intangible non - current assets
722 Venituri din productia de imobilizari corporale = Capitalised costs of tangible non - current assets
74 VENITURI DIN SUBVENTII DE EXPLOATARE = SUBSIDIES FOR OPERATING ACTIVITIES
7411 Venituri din subventii de exploatare aferente cifrei de afaceri = Subsidies related to the turnover
7412 Venituri din subventii de exploatare pentru materii prime si materiale consumabile = Subsidies for raw materials and consumables
7413 Venituri din subventii de exploatare pentru alte cheltuieli din afara = Subsidies for other external costs
7414 Venituri din subventii de exploatare pentru plata personalului = Subsidies for wages and salaries
7415 Venituri din subventii de exploatare pentru asigurari si protectia sociala = Subsidies for social security contributions
7416 Venituri din subventii de exploatare pentru alte cheltuieli de exploatare = Subsidies for other operating expenses
7417 Venituri din subventii de exploatare aferente altor venituri = Subsidies related to other income
7418 Venituri din subventii de exploatare pentru dobanda datorata = Subsidies related to interest payable
75 ALTE VENITURI DIN EXPLOATARE = OTHER OPERATING REVENUES
754 Venituri din creante reactivate si debitori diversi = Bad debts written off and subsequently collected
7581 Venituri din despagubiri, amenzi si penalitati = Compensations, fines and penalties
7582 Venituri din donatii si subventii primite = Gifts and subsidies received
7583 Venituri din vanzarea activelor si alte operatii de capital = Proceeds from disposal of assets and other capital transactions
7584 Venituri din subventii pentru investitii = Amortization of investment subsidies
7588 Alte venituri din exploatare = Other operating revenues
76 VENITURI FINANCIARE = FINANCIAL REVENUES
7611 Venituri din titluri de participare detinute la filiale din cadrul grupului = Revenues from long term investments in companies within the group
7612 Venituri din titluri de participare detinute la societati din afara grupului = Revenues from long term investments in companies excluded from consolidation
7613 Venituri din titluri de participare detinute in intreprinderi asociate din cadrul grupului = Revenues from long term investments in associates
7614 Venituri din titluri de participare detinute in intreprinderi asociate din afara grupului = Revenues from long term investments in associates excluded from consolidation
7615 Venituri din titluri de participare strategice in cadrul grupului = Revenues from strategic investments
7616 Venituri din titluri de participare strategice in afara grupului = Revenues from strategic investments excluded from consolidation
7617 Venituri din alte imobilizari financiare = Revenues from other long term financial investments
762 Venituri din investitii financiare pe termen scurt = Revenues from short term financial investments
763 Venituri din creante imobilizate = Revenues from long term receivables
7641 Venituri din imobilizari financiare cedate = Revenues on disposal of long term financial investments
7642 Castiguri din investitii financiare pe termen scurt cedate = Gains on disposal of short term financial investments
765 Venituri din diferente de curs valutar = Foreign exchange gains
766 Venituri din dobanzi = Interest income
767 Venituri din sconturi obtinute = Discounts received
768 Alte venituri financiare = Other financial revenues
77 VENITURI EXTRAORDINARE = EXTRAORDINARY REVENUES
771 Venituri din subventii pentru evenimente extraordinare si altele similare = Revenues from subsidies for extraordinary events and other similar revenues
78 VENITURI DIN PROVIZIOANE SI AJUSTAREA LA INFLATIE = WRITE BACK OF PROVISIONS AND ADJUSTMENTS FOR INFLATION
7812 Venituri din provizioane pentru riscuri si cheltuieli = Write back of provisions for risks and charges
7813 Venituri din provizioane pentru deprecierea imobilizarilor = Reversal of impairment losses on non-current assets
7814 Venituri din provizioane pentru deprecierea activelor circulante = Reversal of write-down of current assets
7815 Venituri din fondul comercial negativ = Amortization of negative goodwill
7863 Venituri din provizioane pentru deprecierea imobilizarilor financiare = Reversal of impairment losses on financial non-current assets
7864 Venituri din provizioane pentru deprecierea activelor circulante = Reversal of write-down of financial current assets
788 Venituri din ajustarea la inflatie = Revenues from adjustments for inflation
79 VENITURI DIN IMPOZITUL PE PROFIT AMANAT = DEFERRED TAX INCOME
791 Venituri din impozitul pe profitul aminat = Deferred tax income
8 CONTURI SPECIALE = SPECIAL ACCOUNTS
80 CONTURI IN AFARA BILANTULUI = OFF - BALANCE SHEET ACCOUNTS
8011 Giruri si garantii acordate = Guarantees and endorsements
8018 Alte angajamente acordate = Other commitments
8021 Giruri si garantii primite = Guarantees and endorsements
8028 Alte angajamente primite = Other commitments received
8031 Mijloace fixe luate cu chirie = Leased tangible assets
8032 Valori materiale primite spre prelucrare sau reparare = Assets held for processing or repair
8033 Valori materiale primite in pastre sau custodie = Assets held in custody
8034 Debitori scosi din activ, urmariti in continuare = Receivables written off but still followed up
8035 Debitori din amenzi si penalitati pretinse = Receivables from penalties and fines claimed
8036 Redevente, locatii de gestiune, chirii si alte datorii asimilate = Royalties, rents and similar debts
8037 Efecte scontate neajunse la scadenta = Bills of exchange discounted before maturity
8038 Alte valori in afara bilantului = Other off-balance sheet items
89 BILANT = BALANCE SHEET
891 Bilant de deschidere = Opening balance sheet
892 Bilant de inchidere = Closing balance sheet
9 CONTURI DE GESTIUNE = MANAGEMENT ACCOUNTS
90 DECONTARI INTERNE = INTERNAL TRANSACTIONS
901 Decontari interne privind cheltuielile = Internal transaction relating to expenses
902 Decontari interne privind productia obtinuta = Internal transaction related to costs of conversion
903 Decontari interne privind diferentele de pret = Internal transaction relating to price differences
92 CONTURI DE CALCULATIE = COST ACCOUNTS
921 Cheltuielile activitatii de baza = Costs related to the core business
922 Cheltuielile activitatilor auxiliare = Costs related to auxiliary activities
923 Cheltuieli indirecte de productie = Production overheads
924 Cheltuieli generale de administratie = Administrative overheads
925 Cheltuieli de desfacere = Distribution costs
93 COSTUL PRODUCTIEI = PRODUCTION COST
931 Costul productiei obtinute = Cost of output (vezi nota 1)
933 Costul productiei in curs de executie = Cost of work in progress
Note: 1) Costul productiei obtinute:Traducerea poate fi si "Cost of production obtained" dar cred ca este mai uzual "Cost of output" cu sensul de costul iesirilor. Iesire cu sensul de realizare nu de vanzare.
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