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Italian to English glossary of accounting terms

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SourceTarget
armonizzazione comunitariaEC (EU) harmonisation
attingere da (riserve, conto corrente, ecc)to draw from (reserves, current account, etc.)
conto economico, conto perdite e profittiprofit and loss account
eccedenzasurplus
eccezioneexception
economíaeconomy
imputazione a conto economico durante l'esercizio di competenza (vs cassa)entered in the profit and loss account on an accrual basis
imputazione al conto economico durante l'esercizio di riferimentoentered in the profit and loss account for the "pro-tempore" accounting period
materiali in eccesso al normale fabbisognoexcess inventories
operazione economica, transazionetransaction
situazione economico finanziariafinancial position

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