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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.
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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.
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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.
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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.
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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.
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(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.
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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.
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(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.
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(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.
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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.
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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.
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(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.
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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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