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1 accountants' report
Общая лексика: справка бухгалтера -
2 Trueblood report
док.учет, амер. доклад Трублада* (доклад под названием "Цели финансовой отчетности", подготовленный в 1971 г. комитетом, возглавляемым Робертом М. Трубладом, и опубликованный Американским институтом дипломированных общественных бухгалтеров; определял основные цели финансовой отчетности с точки зрения предоставления информации, необходимой для принятия управленческих решений)See: -
3 accountant
сущ.1) эк. тр., учет бухгалтер (специалист, который на основании принципов бухгалтерского учета анализирует финансовую информацию и составляет финансовые отчеты)Whether an organisation calls its accountant a management accountant, a financial accountant or just an accountant doesn't matter. — Не имеет значения, как называть бухгалтера компании: бухгалтером по управленческому учету, финансовым бухгалтером или просто бухгалтером.
company’s accountant — бухгалтер компании
Syn:See:chief accountant, general accountant, junior accountant, semisenior, senior accountant а) accountant's department, accounting clerk, book-keeper, accountant-in-charge 2), in-charge accountant2) учет, ауд. специалист по учету (лицо, оказывающее бухгалтерские услуги, такие как составление финансовых отчетов и налоговых деклараций, аудиторская проверка финансовых документов и т. п.; часто специализируется на учете в определенных сферах, напр., налогообложении, производственном учете и т. п.)See:academic accountant, budget accountant, certified accountant, chartered accountant, cost accountant, costs accountant, financial accountant, independent accountant, industrial accountant, management accountant, practicing accountant, private accountant, professional accountant, property accountant, public accountant, senior accountant б), systems accountant, tax accountant, Accountants' index, accountant's liability, accountants professional liability insurance, accountant's lien, accountant's opinion, accountant privilege, accountant's report, accountant's responsibility, accountant-in-charge 1), in-charge accountant, Accountant's Magazine, Taxation for Accountants, The Accountant, The Accountant's Magazine, American Institute of Accountants, American Society of Woman Accountants, Association of Authorised Public Accountants, Association of Certified and Corporate Accountants, Association of Chartered Certified Accountants, Association of Government Accountants, Australian Society of Certified Practicing Accountants, International Congress of Accountants, International Federation of Accountants, National Association of Accountants, National Society of Accountants, accounting 1) а), audit 1) а) accounting firm, financial statement, quality review 2)
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(Acct.) 1) бухгалтер; квалифицированное лицо, имеющее диплом или лицензию на право заниматься бухгалтерским учетом; см. accounting; 2) = auditor.* * *. . Словарь экономических терминов .* * *бухгалтер-ревизор; аудиторлицо, обученное ведению бухгалтерских книг, в которых регистрируются все финансовые трансакции коммерческих или иных организаций, и составлению периодической отчетности -
4 national
1. прил.1) общ. национальный, общенациональный, народный (относящийся к данной стране, народу в целом; в отличие от местного, регионального, международного)national law — национальное [внутригосударственное\] право
Syn:See:international, transnational, supranational, domestic, national accordance, national account, national accounts, national affairs, national administration 2), national advertising, national agreement, national assent, National Automated Accounting Research System, national bank 2), national bolshevism, national brand, national campaign, national central bank, National Change of Address, national character, national communism, national communist, National Competition Policy, national competitive bidding, national consent, national consumption, National Counterintelligence Executive, national currency, National Development Bond, National Disability Development Initiative, national distribution, national distributor, national economic accounting, national economics, National Exchange Market System, national firm, National Flood Insurance Program, national government, national harmony, national idea, national identity, national income, National Institutional Delivery System, National Insurance, national interest, national launch, national legitimacy, national market, national marketer, national marketing, national minimum wage, national nominating convention, national non-domestic rate, national numbering agency, national origins system, national origins quota system, national ownership 2), national patent, national patent law, national policy, national policy, national politics, national product, national promotion, National Public Accountant, national question, national reconciliation, national retailer, national sales force, national sales manager, national savings, National Secretary's Day, national security, national self-consciousness, national self-determination, national service, National Socialism, national sovereignty, national tax policy, national taxes, national trademark, national treatment, National Vocation Qualification, national wealth, national wholesaler, National Westminster Bank Ltd. v. Holesowen Presswork and Assemblies Ltd., National Association of Securities Dealers Rules of Fair Practice, National Bank Act, National Banking Act, National Exchange Market System Act, National Flood Insurance Act, National Health Service Reorganization Act 1973, National Housing Act, National Income and Product Accounts, National Labor Relations Act, National Minimum Wage Act 1998, National Trade Estimate Report, National Trade Estimate Report on Foreign Trade Barriers, National Advertising Benevolent Society, National Advertising Division, National Advertising Division of the Council of Better Business Bureaus, National Advertising Review Board, National Advertising Review Council, National Advisory Council on International Monetary and Financial Policies, National Aeronautics and Space Administration, National Agricultural Statistics Service, National Alliance for Insurance Education & Research, National Alliance for Insurance Education and Research, National Alliance Research Academy, National and Local Government Officers' Association, National Assembly, National Association for Variable Annuities, National Association of Accountants, National Association of Colleges and Employers, National Association of Corporation Schools, National Association of Corporation Training, National Association of Cost Accountants, National Association of Employment Managers, National Association of Export Companies, National Association of Federal Credit Unions, National Association of Health Underwriters, National Association of Independent Insurance Adjusters, National Association of Independent Insurers, National Association of Insurance and Financial Advisors, National Association of Insurance Brokers, National Association of Insurance Commissioners, National Association of Insurance Women, National Association of Investment Clubs, National Association of Investment Companies, National Association of Investors Corporation, National Association of Life Underwriters, National Association of Mutual Insurance Companies, National Association of Pension Funds, National Association of Personal Financial Advisors, National Association of Professional Insurance Agents, National Association of Professional Surplus Lines Offices, National Association of Public Insurance Adjusters, National Association of Purchasing Managers, National Association of Recording Merchandisers, National Association of Regulatory Utility Commissioners, National Association of Schoolmasters and Union of Women Teachers, National Association of Securities Dealers, National Association of Securities Dealers and Investment Managers, National Association of Securities Dealers Automated Quotation, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, 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National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State 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and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers, National Association of State Auditors, Comptrollers and Treasurers2) общ. государственный (финансируемый и/или контролируемый государством; в отличие от частного)national library — государственная [национальная\] библиотека
See:national administration 1), national bank 1), national curriculum, national debt, national ownership 1), national property, national treasury, National Archives and Records Administration, National Cemetery Administration2. сущ.общ. подданный, гражданин (какого-л. государства)fellow nationals, one's own nationals — сограждане, соотечественники
See:specially designated national, Convention on the Settlement of Investment Disputes between States and Nationals of Other States, resident 2. 2)
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1) национальный, относящийся к данному государству, народу; 2) внутренний, в отличие от международного. -
5 AUDITOR
(аудитор) Лицо, которое проводит аудит ( audlt). Внешние аудиторы (external auditors), как правило, являются членами какой-либо уполномоченной Законами о компаниях профессиональной организации бухгалтеров-ревизоров (accountants), например Института дипломированных королевской грамотой бухгалтеров (Institute of Chartered Accountants) или Ассоциации дипломированных бухгалтеров, получивших соответствующие сертификаты. Принципиальные требования, предъявляемые к внешнему аудиту-это независимость аудитора от проверяемой им организации и его высокие профессиональные качества. Все вышесказанное не относится к внутренним аудиторам (internal auditors), которые могут быть членами каких-либо профессиональных организаций типа Института внутренних аудиторов или просто специально подготовленными служащими организации, которую они проверяют. У каждой компании должны быть квалифицированные аудиторы. Если должность аудитора вакантна, требуется в течение одной недели сообщить об этом Государственному секретарю по торговле и промышленности. Нарушение этого требования влечет за собой наложение штрафа на компанию и ее руководителей. Обычно аудиторы назначаются на ежегодном общем собрании акционеров компании; участники собрания должны быть заранее проинформированы о том, что будет рассматриваться вопрос о назначении нового аудитора или об освобождении от обязанностей прежнего аудитора. Заявление об отставке аудитора может содержать или не содержать любую информацию, которую надо довести до акционеров или кредиторов. Свои обязанности аудитор должен выполнять квалифицированно и аккуратно; компания, акционеры или третья сторона, которые положились на отчетность, заверенную аудитором, в случае обнаружения ошибки могут привлечь аудитора к ответственности за небрежное отношение к своим обязанностям. Вознаграждение аудитора (auditors remuneration) утверждается на общем собрании акционеров и в бухгалтерских счетах фиксируется отдельно от расходов на оплату труда других бухгалтерских работников. См. также: auditors report (аудиторское заключение). -
6 Accounting Standards Steering Committee
орг.сокр. ASSC учет, брит. Управляющий комитет по учетным стандартам (создан в 1970 г. Институтом присяжных бухгалтеров Англии и Уэльса с целью содействия разработке стандартов учета и финансовой отчетности, позже преобразован в Комитет стандартов бухгалтерского учета)See:Англо-русский экономический словарь > Accounting Standards Steering Committee
См. также в других словарях:
accountants' report — 1) A report prepared by accountants that the London Stock Exchange requires to be included in the prospectus of a company. It must include certain financial information for a period of at least three years up to the end of the latest audited… … Accounting dictionary
report — 1 noun 1 (C) a written or spoken description of a situation or event, giving people the information they need: the chairman s report (+ on/of): police reports of the accident 2 (C) a piece of writing in a newspaper about something that is… … Longman dictionary of contemporary English
report — /rɪ pɔ:t/ noun 1. a statement describing what has happened or describing a state of affairs ● to make a report or to present a report or to send in a report on market opportunities in the Far East ● The accountants are drafting a report on salary … Marketing dictionary in english
report — /rɪ pɔ:t/ noun 1. a statement describing what has happened or describing a state of affairs ● to make a report or to present a report or to send in a report on market opportunities in the Far East ● The accountants are drafting a report on salary … Dictionary of banking and finance
Institute of Cost and Works Accountants of India — Infobox Company company name = The Institute of Cost Works Accountants of India (ICWAI) company type = List of accountancy bodies foundation = flagicon|India [India] (1959) location = Kolkata, flagicon|India [India] key people = industry =… … Wikipedia
Chartered Accountants Ireland — (CAI) Formation May 26, 1888 (1888 05 26) (123 years ago) Legal status … Wikipedia
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Certified Management Accountants of Canada — (CMA Canada) Formation May 3, 1920 (1920 05 03) (91 years ago) Legal status … Wikipedia