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200 termeni din domeniul contabilitatii

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ALTE DOCUMENTE

CONTUL DE PROFIT SI PIERDERE
REFERAT PRIVIND ORGANIZAREA COMPARTIMENTULUI CONTABILITATE AL UNITATII - DOCUMENTE SPECIFICE FOLOSITE SI CONTABILITATEA TAXEI PE VALOARE ADAUGATA
MODEL de calcul al costurilor ce stau la baza decontului de cheltuieli pe pacient
ORGANIZAREA COMPARTIMENTULUI CONTABILITATE AL UNITATII - DOCUMENTE SPECIFICE FOLOSITE SI CONTABILITATEA TAXEI PE VALOARE ADAUGATA
CONTABILITATEA CAPITALUl SOCIAL
Contabilitatea institutiilor publice - componenta a contabilitatii generale si Óndeosebi a contabilitatii publice
CONTABILITATEA OPERATIILOR EFECTUATE PRIN CONTURILE CURENTE LA BANCI
METODA CONTABILITATII.

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

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