a iattite il ie BIBLIOTECA Nac Sea CLI ie LOOSE UMN BY TT BOs Sires alee) Vale aN Kecolerelnieys4 JST ttSA|CONSTANTIN MILEA COMMERCIAL, FINANCIAL AND ACCOUNTING ENGLISH —a practical course — Editia a Il-a, revizuita si adaugitaFOREWORD This course has emerged from a real practical necessity. Its main goal is to provide the advanced students who are trained in the area of Commerce, Manage- ment, Finance and Accounting with the specific internationally used English words and phrases particular to these areas. It is also a courageous attempt of giving them some basic knowledge in the above mentioned areas covering relevant subjects such as the functions of commerce, setting up a company, business organisation and management, financial accounting and management accounting, financial systems, and commercial correspondence. My teaching experience with students in finance and accounting as well as my attendance at different courses and symposia held by British, American and Irish experts on such topics have proved to be a real help to me in compiling the present practical course. Iam grateful to all Romanian and foreign specialists who encouraged me in this undertaking and helped me to get a clear view of these specific topics, and, of course, to my family for their understanding and support. The Author NOTA Aceastd noua editic, revazuta si adaugiti, isi propune s& se materializeze intr-un sprijin cat mai efectiv atat pentru specialistii din domeniul financiar-contabil, cat $i pentru studentii din facultatile de profil, posesori ai unor cunostinte de limba englezi generald si care simt necesitatea practicd de a-si insusi vocabularul englez specific, de a-si forma deprinderi stabile de intelegere a textelor cu continut financiar-contabil, de a traduce astfel de materiale si a conversa pe baza unor astfel de teme. Pomind de la realitatile exprimate mai sus, autorul plaseaz& ponderea pe domeniul financiar-contabil, urmarind imbogatirea continutului cursului cu teme ca: tipuri de capital si actiuni, tipuri de active si pasive, numere $i indicatori financiari etc., precum gi restructurarca si reactualizarea temelor relevante referitoare la planul de conturi si rapoartele financiare. De asemenea, a fost actualizat si diversificat glosarul de termeni specifici. Ne exprimam speranfa ci prezenta lucrare se va constitui intr-un sprijin concret pentru specialistii din acest domeniu, pentru formarea, evolutia si eficienta lor profesional, in conditiile cresterii numarului de societati mixte gi strdine in fara noastrai, de globalizare a economiilor nationale, Bucuresti, Martie, 1999 Constantin Milea