Editura Global Info / Engleza pentru contabilitate

Assets (Active)

Naratiune: Partea a Doua

Current assets are those assets of a company that are reasonably expected to be realized in cash, sold or consumed during one year or during the normal operating cycle of the business.

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 are long-term assets acquired for use in business operations. Fixed Assets accounts are also known as Capital Assets, Long-Term Assets, Long-Lived Assets, or Plant and Equipment. The value of these assets – with the exception of land – is depreciated over their expected lives. Past depreciation is recorded in the Accumulated Depreciation accounts.

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 Accumulated Depreciation accounts = este inregistrata in conturile de “amortizare acumulata”

The Investments category of a US Corporation´s Balance Sheet includes assets that are not used in the normal operation of a business and that management does not plan to convert to cash within the next accounting period.

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 Balance 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 within the next accounting period = pe care conducerea nu planuieste sa le converteasca in numerar in timpul urmatorului exercitiu financiar

The Property, plant and equipment category includes tangible, long-term assets acquired for use in business operations.

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 are those assets which have no material substance, as compared to tangible or physical assets such as buildings and land.

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 is a category some US companies use for miscellaneous assets that are not specified elsewhere on the balance sheet. Other companies group under this heading investments, intangible assets, and all the other assets owned by a company other than current and fixed assets.

other assets = alte active a category some US 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

TE-AR MAI PUTEA INTERESA