assets = active

company = companie, societate comerciala

usually = de obicei, in mod uzual
are divided into = sunt impartite in
major = mai important; principal
categories = categorii
(the) fixed assets = active imobilizate; active fixe; imobilizari
current assets = active circulante; active curente
(the) fixed assets category = categoria activelor imobilizate
(to) include = a include, a cuprinde
intangible = necorporal
intangible assets = imobilizari necorporale; active necorporale
tangible = corporal
tangible assets = imobilizari corporale; active corporale
financial assets = imobilizari financiare
(the) current assets category = categoria activelor circulante
stocks = in context: stocuri
debtors = debitori
investments = investitii
cash at bank = conturi la banci
cash in hand / on hand = disponibilitati in numerar; numerar in casa; disponibilitati banesti
existente(the) assets of a company = activele unei companii
are usually divided into five categories = sunt de obicei impartite (clasificate) in cinci categorii
property = proprietate
plant = utilaj; instalatii tehnice; uzina, fabrica
equipment = in context: utilaj, instalatii, aparatura
property, plant and equipment = imobilizari corporale (litt. proprietati, utilaje si aparatura)
other assets = alte active
(to) list = a inscrie pe o lista; a trece pe o lista
these categories are listed on the balance sheet = aceste categorii sunt inscrise in bilant
decreasing = descrescator
in decreasing order = in ordine descrescatoare
(to) presume = a presupune
of their presumed liquidity = a presupusei lor lichiditati
current assets = active circulante / curente
are those assets of a company = sunt acele active ale unei companii
(to) expect = a astepta, a anticipa; a presupune
that are reasonably expected = care se presupune in mod rezonabil
(to) realize = in context: a converti in bani
in cash = in numerar, contra numerar
(to) be realized in cash = a fi convertite in numerar
(to) sell = a vinde
to be sold = a fi vandute
(to) consume = a consuma
(to) be consumed = a fi consumate
during one year = in timpul unui an, in timp de un an
operating cycle = ciclu de exploatare
during the normal operating cycle of the business = in timpul ciclului normal de exploatare al societatii
fixed assets = active imobilizate; active fixe
long-term = termen lung
long-term assets = active pe termen lung; active imobilizate
(to) acquire = a dobandi
acquired = dobandite
for use = pentru utilizare
in business operations = in operatiunile / activitatea societatii, in operatiunile / activitatea de afaceri
capital = capital
capital assets = active de capital
long-lived = care are viata lunga; de lunga durata; in context: de folosinta indelungata
long-lived assets = active de folosinta indelungata
plant and equipment = utilaje si aparatura
value = valoare
the value of these assets = valoarea acestor active
exception = exceptie
with the exception of ... = cu exceptia ...
land = teren, terenuri
(to) depreciate = in context: a amortiza
expected life = durata estimata de viata
is depreciated over their expected lives = este amortizata pe durata lor estimata de viata
past = trecut, trecuta
depreciation = in context: amortizare
past depreciation = amortizarea trecuta
accumulated depreciation = amortizare acumulata (Nota: in Romania nu se foloseste expresia amortizare acumulata in
denumirea conturilor respective; ele se numesc Amortizari privind... sau Amortizarea ... de exemplu Amortizari privind
imobilizarile sau Amortizarea instalatiilor, mijloacelor de transport, animalelor si plantatiilor
is recorded in the ccumulated !epreciation accounts = este inregistrata in conturile de amortizare acumulata
corporation = societate (forma de organizare juridica a unei societati comerciale care confera actionarilor
responsabilitate limitata; in Romania poate fi echivalat atat cu un SRL cat si cu un SA; corporatie (intreprindere mare)
the investments category of a US Corporation's alance Sheet = categoria "investitii" din bilantul unei societati
americane
the normal operation of the business = activitatea normala a societatii
includes assets that are not used in the normal operation of the business= include active care nu sunt folosite in
activitatea normala a societatii
management = management, conducere, administrare, gestiune; administrator(i), manager(i)
(to) plan = a planifica
(to) convert to cash = a converti in numerar
accounting period = exercitiu financiar, exercitiu contabil, an financiar (litt.perioada contabila)
that management does not plan to convert to cash !ithin the next accounting period = pe care conducerea nu
planuieste sa le converteasca in numerar in timpul urmatorului exercitiu financiar
property" plant and equipment = imobilizari corporale (litt. proprietati, utilaje si aparatura)
the property" plant and equipment category includes = categoria imobilizari corporale include (litt. categoria proprietati,
utilaje si aparatura include)
tangible = corporale
long-term = pe termen lung
tangible" long-term assets = active corporale, pe termen lung
acquired for use in business operations = dobandite pentru utilizare in activitatile firmei (sau ... in activitatile de afaceri)
intangible assets = active necorporale
material substance = substanta fizica, forma fizica
intangible assets are those assets which have no material substance = active necorporale sunt acele active care nu au o forma
fizica
as compared to = prin comparatie cu
tangible or physical assets = active corporale sau fizice
such as = cum ar fi, ca de exemplu
buildings = cladiri
land = teren, terenuri
other assets = alte active
a category some #$ companies use = o categorie pe care unele societati americane o folosesc
miscellaneous = diverse, variate
specified = specificat
elsewhere = altundeva
miscellaneous assets that are not specified elsewhere on the balance sheet = active diverse care nu sunt specificate altundeva in
bilant
(to) group = a grupa
heading = titlu
other companies group under this heading = alte societati (americane) grupeaza sub acest titlu
investments" intangible assets" and all other assets = investitii, active necorporale si toate celelalte active
owned by a company = detinute de o companie
other than current and fixed assets = altele decat activele circulante si activele imobilizate
whether = daca
particular = anumit(e)
assets = active
are to be shown = trebuie prezentate
as fixed assets or current assets = ca active imobilizate sau ca active circulante
(to) depend upon = a depinde de
purpose = scop
shall depend upon the purpose = va depinde de scopul
intended = in context: planuit, proiectat, scontat, destinat
the purpose for which they are intended = scopul pentru care sunt destinate
(to) comprise = a cuprinde
fixed assets shall comprise those assets = activele imobilizate vor cuprinde acele active
use = uz, utilizare, folosire
basis = baza
which are intended for use on a continuing basis = care sunt destinate a fi utilizate in mod prelungit / continuu / permanent
undertaking = in context: intreprindere
for the purposes of the undertaking%s activities = pentru scopurile activitatilor intreprinderii
excerpt = extras
depreciation = in context: amortizare
periodic = periodic(a)
allocation = alocare
cost = cost
asset = activ
expenses = c!eltuieli
estimated useful life = durata de utilizare estimata
over its estimated useful life = pe durata sa estimata de utilizare
rational = rational(a)
systematic = sistematic(a)
manner = modalitate
amount = suma
expensed = trecut(a) pe c!eltuieli
for each month = pentru fiecare luna
is called = este numita
depreciation expense = c!eltuiala/c!eltuieli privind amortizarea
recorded = inregistrat(a)
depreciation expense account = contul c!eltuieli privind amortizarea
long-term asset = activ pe termen lung; activ imobilizat
is recorded on each long-term asset = este inregistrata pentru fiecare activ imobilizat
separate = separat
accumulated depreciation account = cont de amortizare acumulata
examples = exemple
(to) include = a include
accumulated depreciation&building = amortizarea (acumulata a) cladirii
accumulated depreciation&copier = amortizarea (acumulata a) copiatorului
ccumulated !epreciation&'ruck = amortizarea (acumulata a) camionului
ccumulated !epreciation&(ffice )quipment = amortizarea (acumulata a) aparaturii birotice
and so on = si asa mai departe
purpose = scop
each = fiecare
(to) show = a arata; sa arate
how much of = cat de mult din
(the) cost = costul
of the asset = activului
has been allocated = a fost alocat
as an expense = ca o c!eltuiala
previous = anterior
accounting periods = exercitii financiare
its balance = soldul sau
cumulative = cumulat"iv#
sum = suma
for that asset = pentru acel activ
difference = diferenta
bet!een = intre
depreciable = amortizabil
depreciable asset = activ amortizabil
related = legat de; aferent
related accumulated depreciation = amortizarea acumulata aferenta
is referred to as = este denumita
carrying value = valoare ramasa [de amortizat
boo" value = valoare contabila
of that asset = a acelui activ
over the last several years = in ultimii cativa ani
tax laws = legi fiscale; legislatie fiscala
most countries* tax laws = legislatia fiscala a celor mai multe dintre tari
discarded = a inlatura, a renunta la
concept = concept
estimated useful life = durata de utilizare estimata
each asset*s depreciation = amortizarea fiecarui activ
nowadays = in ziua de azi, in prezent
computed = calculat(a)
over a period of years = pe o perioada de ani
as prescribed by the laws = dupa cum este prescris prin lege
for that type of property = pentru acel tip de proprietate
such periods = astfel de perioade
prescribed by the law = prescrise de lege
prescribed recovery periods = perioade de recuperare prescrise "de lege#
term = termen
depreciation = amortizare
(to) apply = in context: a (se) aplica
only = numai
tangible = corporal
long-term = pe termen lung
tangible long-term assets = imobilizari corporale; active imobilizate corporale; litt. active pe termen lung corporale
other than = altele decat
land = teren; terenuri
natural resources = resurse naturale
is not depreciable = nu este amortizabil
because = deoarece
it does not have = nu are
limited = limitat(a)
useful life = viata utila; durata de utilizare
allocation = alocare
cost = cost
oil = in context: petrol
gas = in context: gaze
timber = c!erestea
to the periods they benefit = la perioadele in care ele produc beneficii
is referred to as = este denumita
depletion = epuizare; amortizare (a activelor de natura resurselor naturale
depleted = epuizate; amortizate (termen folosit numai pentru active de natura resurselor naturale
are said to be = se spune ca sunt
depletion expenses = c!eltuieli privind amortizarea (activelor de natura resurselor naturale; litt. c!eltuieli privind epuizarea
are recorded into = sunt inregistrate in
accumulated depletion accounts = conturi de amortizare (epuizare) acumulata (termen folosit numai pentru active de natura
resurselor naturale
intangible = necorporal
intangible assets = imobilizari necorporale; active necorporale
such as = cum ar fi, ca de exemplu
patents = brevete
trademarks = marci de comert
goodwill = fond comercial
are involved = sunt implicate
amorti+ation = amortizare (termen folosit numai pentru imobilizari necorporale
employed = in context: utilizat
method = metoda
employed = in context: utilizata
(to) allocate = a aloca; pentru a aloca
cost = cost
tangible fixed asset = activ fix corporal
accounting periods = exercitii finaciare
is called = este numit(a)
depreciation method = metoda de amortizare
method of depreciation = metoda de amortizare
several = cateva
methods = metode
(to) exist = a exista
each of them = fiecare dintre ele
is proper = este corespunzatoare
for certain circumstances = pentru anumite circumstante
although = desi
not all of them = nu toate
are acceptable = sunt acceptabile
income tax = impozit pe venit/profit; in context: impozit pe profit
for income tax purposes = pentru scopuri "legate de calcularea# impozitului pe profit
(the) most common = cele mai uzuale
(the) activity method = metoda activitatii
(the) straight-line method = metoda liniara
(the) sum-of-the-years*-digits method = metoda sumei anilor
(the) declining-balance method = metoda regresiva; metoda procentajului din sold
accelerated methods = metode accelerate
decreasing charge methods = metode regresive; metode cu rata de amortizare descrescatoare
is based on = este bazata pe; se bazeaza pe
depreciation rate = rata de amortizare
that is some multiple = care este un multiplu
twice = de doua ori
(the) straight-line rate = rata liniara "de amortizare#
is used = este folosita
is commonly referred to as = este denumita in mod uzual
(the) double-declining-balance method = metoda regresiva dubla; metoda procentajului dublu din sold