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Major Surplus Items

Romanian translation: suprastocuri

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

English term or phrase:	Major Surplus Items
Romanian translation:	suprastocuri
Entered by:	allison578

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11:39 Jan 7, 2011

English to Romanian translations [PRO]
Bus/Financial - Accounting / accounting

English term or phrase: Major Surplus Items

Termenul face parte dintr-o serie de proceduri contabile stabilite pentru domeniul petrolier si se refera la evacuarea materialelor in surplus excesiv. Exista o traducere recunoscuta in limba romana pentru aceasta sintagma?

allison578

suprastocuri

Explanation:
o parere

Selected response from:

elena1310
Local time: 17:16

Grading comment

3 KudoZ points were awarded for this answer

Summary of answers provided

4 +4

categorii principale de active în surplus (active excedentare)

· george ·

suprastocuri

elena1310

Discussion entries: 1

Answers

3 hrs confidence:

major surplus items

suprastocuri

Explanation:
o parere

elena1310
Local time: 17:16
Native speaker of:

Romanian
PRO pts in category: 3

5 hrs confidence:

peer agreement (net): +4

major surplus items categorii principale de active în surplus (active excedentare)

Explanation:

Cred că aceste "surplus items" desemnează "surplus assets", categoriile de active în surplus a căror valorificare este reglementată de standardele IFRS 5 si IAS.

http://www.finadviser.ro/standarde.htm
Activ excedentar.
IAS Cadrul general 49(a) IAS 38, 8
Activ excedentar (în surplus)
Un activ care este detinut de o întreprindere, dar care este considerat excedentar pentru activitatile entitatii.

Un activ excedentar (redundant) nu este considerat necesar pentru productia de bunuri sau pentru prestarea de servicii de catre entitate.

http://www.contabilii.ro/index.php?option=com_content&view=a...

Este vorba de active fără utilitate sau cu utilitate redusă pentru actuala structură de exploatare a întreprinderii, active în surplus. Ele pot fi valorificate separat de activitatea de bază a afacerii fie prin vânzare, fie prin încheierea unor contracte de asociere sau de închiriere.

v si http://www.wisegeek.com/what-are-surplus-auctions.htm

· george ·
Local time: 17:16
Specializes in field
Native speaker of:

Romanian
PRO pts in category: 20

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Major Surplus Items

Romanian translation: suprastocuri

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Major Surplus Items

Romanian translation: suprastocuri

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KudoZ™ translation helpThe KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.

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