Editura Global Info / Engleza pentru contabilitate

The Financial Statements (Declaratiile financiare)

Naratiune: Partea Intai

The major financial statements are:
  - the Balance Sheet,
  - the Income Statement,
  - the Statement of Cash Flows,
  - the Statement of Stockholders´ Equity,
  - the Statement of Retained Earnings and
  - the Notes to the Financial Statements.

financial = financiar statement = situatie, declaratie financial statements = situatii financiare; declaratii financiare major = principal; mai important balance = sold, balanta sheet = foaie, coala, tabel balance sheet = bilant income = venit; profit income statement = cont de profit si pierdere (litt. declaratie de profit / de venit) cash = numerar flow = flux (the) statement of cash flows = situatia fluxurilor de trezorerie / numerar stock = stoc; engleza americana: actiune stockholder = actionar equity = capital propriu (parte de avere ramasa dupa plata creditorilor) stockholders’ equity = capital propriu (litt. capitalul propriu al actionarilor) (the) statement of stockholders’ equity = situatia capitalului propriu retained = retinut(e) earnings = profit(uri), castig(uri), venit(uri) retained earnings = profit retinut la dispozitia intreprinderii; profit nerepartizat / nedistribuit; rezultat reportat the statement of retained earnings = situatia profitului retinut la dispozitia intreprinderii / nerepartizat / nedistribuit; situatia rezultatului reportat note = nota notes to the financial statements = note [explicative] la situatiile financiare

The balance sheet is a statement showing the financial position of a business unit at a particular date, usually the end of the financial year.

position = in context: situatie, stare financial position = situatia financiara, starea financiara, pozitia financiara business = afacere, firma unit = unitate business unit = unitate patrimoniala particular = anumit, specific at a particular date = la o anumita data financial year = an financiar; exercitiu financiar the end of the financial year = sfarsitul exercitiului financiar

The income statement shows a company´s revenues, expenses, and income for a period of time.

revenues = venituri expenses = cheltuieli income = in context: profit for a period of time = pentru o perioada de timp

The statement of cash flows shows a company´s cash receipts and cash payments from operating activities, investing activities, and financing activities during a period of time.

receipts = in context: incasari cash receipts = incasari de numerar payments = plati cash payments = plati de numerar company = companie, societate comerciala operating = de exploatare, curent operating activities = activitati de exploatare investing activities = activitati de investitii financing activities = activitati de finantare during a period of time = in timpul unei perioade de timp, pe o perioada de timp

The statement of stockholders´ equity reports changes in stockholders´ equity accounts during the year.

(the) statement of stockholders’ equity = situatia capitalului propriu (to) report = a raporta changes = modificari, schimbari stockholders’ equity accounts = conturi de capital propriu during the year = in timpul anului

The statement of retained earnings reflects the beginning balance, additions to, deductions from, and the ending balance of the retained earnings account.

retained = retinut(e) earnings = profit(uri), castig(uri), venit(uri) retained earnings = profit retinut la dispozitia intreprinderii; profit nerepartizat / nedistribuit; rezultat reportat the statement of retained earnings = situatia profitului retinut la dispozitia intreprinderii; situatia profitului nerepartizat / nedistribuit; situatia rezultatului reportat beginning balance = sold initial addition = adunare, adaugare additions to = adaugari la deduction = in context: deducere, scadere deductions from = scaderi din ending balance = sold la inchiderea exercitiului (the) retained earnings account = contul "profit retinut la dispozitia intreprinderii"; contul "profit nerepartizat / nedistribuit"; contul "rezultat reportat"

The notes to the financial statements explain some of the items presented in the main body of the statements.

(to) explain = a explica item = articol; post balance sheet item = post de bilant some of the items = cateva dintre articolele (to) present = a prezenta main = principal in the main body = in partea principala, in corpul principal

Naratiune: Partea a Doua

The balance sheet is sometimes called
  - the statement of financial condition, or
  - the statement of financial position.

(the) balance sheet = bilantul is sometimes called = este uneori numit (the) statement of financial condition = situatia starii financiare (denumire alternativa a bilantului) (the) statement of financial position = situatia starii financiare; situatia pozitiei financiare (denumire alternativa a bilantului)

The Income Statement is also known as:
  - Profit and Loss Account,
  - Profit and Loss Statement,
  - P&L Statement,
  - Operating Statement, or
  - Statement of Earnings.

income statement = cont de profit si pierdere (litt. declaratie de profit / venit) profit = profit loss = pierdere profit and loss account = cont de profit si pierdere profit and loss statement = declaratie de profit si pierdere P&L statement = declaratie de profit si pierdere operating statement = cont de profit si pierdere (litt. situatia de exploatare) statement of earnings = cont de profit si pierdere (litt. declaratie de profituri)

The Statement of cash flows is also known as The Cash Flow Statement.

statement of cash flows = situatia fluxurilor de trezorerie; situatia fluxurilor de numerar cash flow statement = situatia fluxurilor de trezorerie; situatia fluxurilor de numerar is also known as = este cunoscut(a) si sub numele de

A company´s statement of stockholders´ equity is also known as:
  - statement of shareholders´ equity,
  - statement of changes in shareholders´ equity,
  - statement of changes in stockholders´ equity,
  - statement of changes in equity, or
  - statement of equity.

(the) statement of stockholders' equity = situatia capitalului propriu share = parte, actiune shareholder = actionar shareholders' equity = capital propriu (litt. capitalul propriu al actionarilor) (the) statement of shareholders' equity = situatia capitalului propriu changes in shareholders' equity = modificarile capitalului propriu changes in stockholders' equity = modificarile capitalului propriu (the) statement of changes in shareholders' equity = situatia modificarilor capitalului propriu (the) statement of changes in stockholders' equity = situatia modificarilor capitalului propriu (the) statement of changes in equity = situatia modificarilor capitalului propriu (the) statement of equity = situatia capitalului propriu

The equivalent statement used by a sole proprietorship is the statement of owner´s equity.

equivalent = echivalent sole = unic proprietorship = proprietate sole proprietorship = intreprindere unipersonala sau individuala (forma de organizare a afacerilor care in Romania corespunde cu "persoana fizica autorizata") owner = proprietar (the) statement of owner's equity = situatia capitalului propriu

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