Glossary entry

English term or phrase:

statements of recognized income and expense

Romanian translation:

situaţii ale veniturilor şi cheltuielor recunoscute

Added to glossary by George C.
Dec 8, 2009 14:29
14 yrs ago
10 viewers *
English term

statements of recognized income and expense

English to Romanian Bus/Financial Accounting accounting
The company's financial statements comprise income statements, balance sheets, cash flow statements, statements of recognized income and expense and the related notes.
Change log

Dec 17, 2009 19:21: George C. Created KOG entry

Proposed translations

+6
37 mins
Selected

situaţii ale veniturilor şi cheltuielor recunoscute

Ex:

Situatia veniturilor si cheltuielilor recunoscute

Situatia fluxului de trezorerie consolidat

Note la situatiile financiare consolidate

https://www.bcr.ro/sPortal/bcr_ro_0785_ACTIVE/Downloads/AGA/...

http://www.mfinante.ro/legislatie/regl_contabile/anex_1.pdf
Peer comment(s):

agree MMUK (X) : Cu plăcere!
2 hrs
Mulţumesc!
agree Iosif JUHASZ
2 hrs
Mulţumesc!
agree Roxana Nechita
3 hrs
Mulţumesc!
agree Veronica Lupascu
6 hrs
Mulţumesc!
agree Sandra Roselee
17 hrs
Mulţumesc!
agree Tradeuro Language Services
3 days 17 hrs
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4 KudoZ points awarded for this answer. Comment: "Multumesc foarte mult pentru solutie! Mi-a fost de un real folos."
28 mins

Declaratii privind veniturile si cheltuielile recunoscute

Declaratii privind veniturile si cheltuielile recunoscute

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Note added at 30 minute (2009-12-08 14:59:52 GMT)
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www.cnaa.md/files/theses/.../alexandru_nederita_abstract.pd...
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+1
1 day 1 hr

contul de rezultat patrimonial

Conform IAS, statutory accounts - situatiile financiare cuprind 5 parti:
1. bilantul (balance sheets)
2. contul de profit si pierdere (income statement sau profit and loss statement)
3. contul de rezultat patrimonial (equity statement sau statement of recognized gains and losses si alte variante similare).
4. situatia fluxului de numerar (cash-flow statement)
5. date informative (notes to accounts)

Daca verificati exemplul dat de colegul george, de pe mfinante, acesta este Contul de rezultat patrimonial - doar ca formularul respectiv este pt institutiile publice.
Eu forma asta o cunosc din multele situatii care mi-au trecut prin mana.

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Note added at 1 day1 hr (2009-12-09 16:03:17 GMT)
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Din IAS1 http://www.iasplus.com/standard/ias01.htm

Components of Financial Statements
A complete set of financial statements should include: [IAS 1.10]
* a statement of financial position (balance sheet) at the end of the period
* a statement of comprehensive income for the period (or an income statement and a statement of comprehensive income)
* a statement of changes in equity for the period
* a statement of cash flows for the period
* notes, comprising a summary of accounting policies and other explanatory notes
Peer comment(s):

agree Sandra Roselee
1 day 44 mins
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