Editura Global Info / Engleza pentru contabilitate

The Accounting System /Sistemul de contabilitate

Naratiune

The total structure of records and procedures which identify, classify, record, and report information on the company´s financial position and transactions is called the accounting system.

accounting = contabilitate (the) accounting system = sistemul contabil total = total(a) structure = structura records = in context: inregistrari; inscrisuri procedures = proceduri (to) identify = a identifica (to) classify = a clasifica (to) record = a inregistra (to) report = a raporta information on = informatie / informatii despre (the) company's financial position = pozitia financiara a companiei transactions = tranzactii

The accounting system records into specific accounts all the similar transactions that occur in a business.

specific = determinat, specific accounts = conturi all the similar transactions = toate tranzactiile similare (to) occur = a se intampla, a surveni, a se ivi, a se produce in a business = in context: intr-o firma

For easy reference, each account used in a company is assigned a unique number. A systematic listing of all accounts used by a company is called the chart of accounts.

reference = referire, referinta easy = usor / usoara (care nu este dificil) each account used in a company = in context: fiecarui cont utilizat intr-o companie (to) assign = a aloca, a atribui is assigned a unique number = ii este alocat un numar unic systematic = sistematic listing = lista, tiparitura all = tot, toata, toti, toate accounts used by a company = conturile utilizate de o companie chart of accounts = plan contabil

Each account has a left side (called the debit side) and a right side (called the credit side).
Recording an amount on the debit side of the account is called debiting the account, debit, or debit entry.
Recording an amount on the credit side of the account is called crediting the account, credit, or credit entry.

left = stang, stanga side = parte debit = debit right = drept, dreapta credit = credit amount = suma recording an amount = a inregistra o suma; inregistrarea unei sume on the debit side of the account = in debitul contului (litt. in partea de debit a contului) is called = este (de)numit / (de)numita debiting the account = debitare a contului debit entry = inregistrare pe debit; inregistrare in debitul (unui cont) on the credit side of the account = in creditul contului (litt. in partea de credit a contului) crediting the account = creditare a contului credit entry = inregistrare pe credit; inregistrare in creditul (unui cont)

For every entry made to the debit side of an account or accounts, an entry for a corresponding amount or amounts must be made to the credit side of another account or accounts.

every = fiecare for every entry made to the debit side = pentru fiecare inregistrare facuta in debitul of an account or accounts = unui cont sau [unor] conturi corresponding = corespondent an entry for a corresponding amount or amounts = o inregistrare pentru o suma sau [mai multe] sume corespondente must be made = trebuie facuta to the credit side = in creditul of another account or accounts = altui cont sau [altor] conturi

This is the rule of double-entry accounting, also called “double-entry accounting system”, “double-entry bookkeeping”, or “double-entry bookkeeping system”.

rule = regula double-entry = partida dubla double-entry accounting = contabilitate in partida dubla accounting system = sistem contabil double-entry accounting system = sistem contabil in partida dubla bookkeeping = tinerea registrelor (uneori folosit in sens de contabilitate)

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