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.
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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
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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.
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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”
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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.
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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
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The Property, plant and equipment category includes tangible, long-term assets acquired for use in business operations.
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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)
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Intangible assets are those assets which have no material substance, as compared to tangible or physical assets such as buildings and land.
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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
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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.
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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
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