pdf_Multilingual_Legal_Glossary_2013
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pdf_Multilingual_Legal_Glossary_2013

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ANNEX 1<br />

ACCOUNTANCY<br />

assets - attività<br />

balance - saldo<br />

balance sheet - stato patrimoniale<br />

budget - budget<br />

capital - capitale sociale<br />

capital gain - plusvalenza<br />

cor. equity - capitale sociale<br />

corporate stock - capitale sociale<br />

cost - costo / spesa<br />

depreciation - ammortamento // svalutazione<br />

dividend (s. earnings, profits / dividend)<br />

earning - reddito<br />

earnings, profits / dividend - utile / dividendo<br />

equity capital - capitale netto<br />

expense – costo // spesa<br />

financial statements - bilancio<br />

income - reddito<br />

income statement - conto economico<br />

liabilities - passività<br />

loss - perdita<br />

net assets - capitale netto<br />

net worth - capitale netto<br />

nominal capital - capitale sociale<br />

proceeds - incasso<br />

profit and loss account - conto economico<br />

profits (s. earnings, profits / dividend)<br />

registered capital - capitale sociale<br />

return - reddito<br />

revenue - ricavo<br />

share capital - capitale sociale<br />

turnover - volume d’affari<br />

© <strong>2013</strong> Riccardo Massari<br />

245<br />

riccardo.massari@lawlinguists.com<br />

www.lawlinguists.com

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