Romanian Accounting Chart of Accounts (Conturi)

Vocabulary flashcards covering Romanian accounting codes and account names alongside their Turkish explanations and classification as assets (Aktif) or liabilities/equity (Pasif).

301 Materii prime

Raw materials (Hammaddeler); classified as an asset (Aktif) account.

302 Materiale consumabile

Consumables (Sarf malzemeleri); classified as an asset (Aktif) account.

303 Materiale de natura obiectelor de inventar

Inventory-type small items/materials (Demirbaş niteliğindeki küçük malzemeler); classified as an asset (Aktif) account.

371 Mărfuri

Commercial goods / merchandise (Ticari mallar); classified as an asset (Aktif) account.

381 Ambalaje

Packaging (Ambalajlar); classified as an asset (Aktif) account.

401 Furnizori

Suppliers (Tedarikçiler); classified as a liability (Pasif) account.

4091 Furnizori debitori

Advances paid to suppliers for purchasing goods (Tedarikçilere verilen mal alım avansları); classified as an asset (Aktif) account.

4111 Clienți

Receivables from customers (Müşterilerden alacaklar); classified as an asset (Aktif) account.

4118 Clienți incerți sau în litigiu

Doubtful or disputed customer receivables (Şüpheli veya ihtilaflı müşteri alacakları); classified as an asset (Aktif) account.

418 Clienți - facturi de întocmit

Customer invoices to be issued / unbilled customer invoices (Henüz düzenlenmemiş müşteri faturaları); classified as an asset (Aktif) account.

425 Avansuri acordate personalului

Advances granted to staff/personnel (Personele verilen avanslar); classified as an asset (Aktif) account.

461 Debitori diverși

Sundry debtors; other various individuals or entities owed to the business (Diğer çeşitli alacaklı olduğumuz kişiler/kurumlar); classified as an asset (Aktif) account.

471 Cheltuieli înregistrate în avans

Prepaid expenses for future periods (Gelecek dönemlere ait peşin ödenen giderler); classified as an asset (Aktif) account.

4424 TVA de recuperat

VAT to be recovered / refunded (İade alınacak KDV); classified as an asset (Aktif) account.

4428 TVA deductibilă

Deductible VAT (İndirilecek KDV); classified as an asset (Aktif) account.

5121 Conturi la bănci în lei

Bank accounts held in Leu currency (Lei cinsinden banka hesapları); classified as an asset (Aktif) account.

5124 Conturi la bănci în valută

Foreign currency bank accounts (Döviz banka hesapları); classified as an asset (Aktif) account.

5311 Casa în lei

Cash in hand / petty cash in Leu currency (Lei kasası); classified as an asset (Aktif) account.

5314 Casa în valută

Foreign currency cash in hand / petty cash (Döviz kasası); classified as an asset (Aktif) account.

542 Avansuri de trezorerie

Operational / business cash advances (İş avansları); classified as an asset (Aktif) account.

2131 Echipamente tehnologice

Technological and production equipment (Teknolojik ve üretim ekipmanları); classified as an asset (Aktif) account.

2133 Mijloace de transport

Means of transport / vehicles (Taşıtlar); classified as an asset (Aktif) account.

214 Mobilier, aparatură birotică

Furniture and office equipment (Mobilya ve büro ekipmanları); classified as an asset (Aktif) account.

281 Amortizări privind imobilizările corporale

Accumulated depreciation of tangible fixed assets (Maddi duran varlıkların birikmiş amortismanı); classified as a contra-asset account (Aktif düzeltme hesabı).

Conturi de pasiv (Pasif hesaplar)

Liability and equity accounts that show the enterprise's debts, capital, and other obligations (işletmenin borçlarını, sermayesini ve diğer yükümlülüklerini gösterir).

1012 Capital subscris vărsat

Paid-in capital / subscribed paid capital (Ödenmiş sermaye); classified as a liability/equity (Pasif) account.