imposta differita

Romanian translation: impozit amânat

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:imposta differita
Romanian translation:impozit amânat
Entered by: ucson

10:21 May 3, 2010
Italian to Romanian translations [PRO]
Bus/Financial - Accounting / bilant contabil
Italian term or phrase: imposta differita
este vorba de un bilant contabil in lb. italiana, iar la capitolul impozite apar mentionate doua tipuri, anume "imposte anticipate" si "imposte differite". as dori sa stiu echivalentul in romana al acestuia din urma.
multumesc
ucson
Local time: 10:10
impozit amânat
Explanation:
Selected response from:

Georgiana Vasilescu (X)
Romania
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +3impozit amânat
Georgiana Vasilescu (X)
Summary of reference entries provided
impozit amânat
Anca Maria Marin

  

Answers


30 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
impozit amânat


Explanation:



    Reference: http://www.englezaonline.ro/dictionar_contabilitate/impozit_...
    Reference: http://mymemory.translated.net/t/English/Italian/deferred%20...
Georgiana Vasilescu (X)
Romania
Works in field
Native speaker of: Native in RomanianRomanian
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
agree  Carmen Copilau
5 mins
  -> Multumesc frumos!

agree  Anca Maria Marin
1 hr
  -> Multumesc frumos!

agree  Nata007
3 hrs
  -> Multumesc frumos!
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Reference comments


2 hrs
Reference: impozit amânat

Reference information:
Impozitul amanat apare in urmatoarele situatii :

- exista doua registre de mijloace fixe : unul pentru amortizarea contabila si unul pentru amortizarea fiscala;
- s-a inregistrat o depreciere sau pierdere de valoare din punct de vedere contabil, dar care nu poate fi recunoscuta din punct de vedere fiscal;
- s-a efectuat o reevaluare a activelor;
- s-au inregistrat provizioane care la randul lor nu sunt recunoscute din punct de vedere fiscal;
- pentru o dobanda obtinuta la contractarea unui imprumut de o institutie nefinanciara peste nivelul dobanzii de referinta BNR, in contextul unui grad de indatorare mai mare decat 3;
- s-a inregistrat pierdere fiscala;


    Reference: http://www.contzilla.ro/tag/impozit-amanat/
Anca Maria Marin
Romania
Native speaker of: Native in RomanianRomanian
PRO pts in category: 12
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