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statements of recognized income and expense

Romanian translation: situaţii ale veniturilor şi cheltuielor recunoscute

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:statements of recognized income and expense
Romanian translation:situaţii ale veniturilor şi cheltuielor recunoscute
Entered by: George C.

14:29 Dec 8, 2009
English to Romanian translations [PRO]
Bus/Financial - Accounting / accounting
English term or phrase: statements of recognized income and expense
The company's financial statements comprise income statements, balance sheets, cash flow statements, statements of recognized income and expense and the related notes.
Norishor
Local time: 08:42
situaţii ale veniturilor şi cheltuielor recunoscute
Explanation:
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
Selected response from:

George C.
Luxembourg
Local time: 07:42
Grading comment
Multumesc foarte mult pentru solutie! Mi-a fost de un real folos.
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +6situaţii ale veniturilor şi cheltuielor recunoscute
George C.
5 +1contul de rezultat patrimonial
Annamaria Amik
4Declaratii privind veniturile si cheltuielile recunoscute
Alina-Maria Zaharia


  

Answers


28 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
Declaratii privind veniturile si cheltuielile recunoscute


Explanation:
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...

Alina-Maria Zaharia
Romania
Local time: 08:42
Native speaker of: Native in RomanianRomanian
Login to enter a peer comment (or grade)

37 mins   confidence: Answerer confidence 5/5 peer agreement (net): +6
situaţii ale veniturilor şi cheltuielor recunoscute


Explanation:
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

George C.
Luxembourg
Local time: 07:42
Works in field
Native speaker of: Native in RomanianRomanian
PRO pts in category: 20
Grading comment
Multumesc foarte mult pentru solutie! Mi-a fost de un real folos.

Peer comments on this answer (and responses from the answerer)
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
Login to enter a peer comment (or grade)

1 day 1 hr   confidence: Answerer confidence 5/5 peer agreement (net): +1
contul de rezultat patrimonial


Explanation:
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)
--------------------------------------------------

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

Annamaria Amik
Local time: 08:42
Specializes in field
Native speaker of: Native in HungarianHungarian, Native in RomanianRomanian
PRO pts in category: 36

Peer comments on this answer (and responses from the answerer)
agree  Sandra Roselee
1 day 44 mins
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