-
1 Accounting Standards Committee
Comité des normes comptables (TT)English-French insurance dictionari > Accounting Standards Committee
-
2 International Accounting Standards Committee
comité m international des normes comptablesEnglish-French business dictionary > International Accounting Standards Committee
-
3 internationally, respected, public, accounting, standards
normes f d'expertise comptable reconnues à l'échelle internationaleEnglish-French legislative terms > internationally, respected, public, accounting, standards
-
4 accounting
A n comptabilité f. -
5 standard cost accounting
méthode f des coûts standardsEnglish-French business dictionary > standard cost accounting
-
6 goodwill
fonds m de commerce, biens m pl incorporelsgoodwill accounting comptabilisation f de la survaleurAccounting convention assumes that goodwill, the premium a company pays for an acquisition, is a wasting asset. Why not create an impairment test that would consider market conditions and profitability projections to determine the value of goodwill? A 15-person team of accounting firms and investment bankers recently floated such a proposal, which is currently under consideration by the Financial Accounting Standards Board (FASB).
-
7 international
international(e)International Accounting Standards Committee comité m international des normes comptables;International Bank for Reconstruction and Development Banque f internationale pour la reconstruction et le développement;TELECOMMUNICATIONS international call appel m international, communication f internationale;International Chamber of Commerce Chambre f de commerce internationale;international commodity agreements accords m pl internationaux sur les produits de base;international community communauté f internationale;international currency devise f internationale;TELECOMMUNICATIONS British international dialling code or American international dialing code indicatif m du pays;international division division f internationale;International Finance Corporation Société f financière internationale;International Labour Office Bureau m international du travail;International Labour Organization Organisation f internationale du travail;international law droit m international;ECONOMICS International Monetary Fund Fonds m monétaire international;international monetary reserves réserves f pl monétaires internationales;international money market marché m monétaire international;international money order mandat m international;international operations (of company) opérations f internationales;international reply coupon coupon-réponse m international;international rights droits m pl internationaux;International Standards Organization Organisation internationale de normalisation;international trade commerce m international;international trademark register registre m international des marques;international trade organization organisation professionnelle internationale;international trading corporation société de commerce internationalThe International Federation of Airline Pilots' Associations (IFALPA) has formally requested an investigation by the International Labour Organisation (ILO) into the practices of Cathay Pacific Airways management in the ongoing dispute with its pilots. The group charges that Cathay Pacific management has violated international standards of workers protection agreed to by many nations including China.
-
8 international
international [‚ɪntə'næʃənəl]international;∎ an international singing star une vedette internationale de la chanson2 noun∎ the International l'Internationale f;∎ the First International la Première Internationale►► Accountancy the International Accounting Standards Committee le comité international des normes comptables;the International Air Transport Association l'Association f internationale de transport aérien;Nuclear the International Atomic Energy Agency l'Agence f internationale de l'énergie atomique;Banking the International Bank for Reconstruction and Development la Banque internationale pour la reconstruction et le développement;international call communication f internationale;Law the International Chamber of Commerce la chambre de commerce internationale;Aviation the International Civil Aviation Organization l'Organisation f de l'aviation civile internationale;the International Court of Justice la cour internationale de justice;Finance international currency devise f internationale;the International Date Line la ligne de changement de date;Telecommunications international direct dialling code British or American international dial code indicatif m du pays;Finance the International Finance Corporation la Société financière internationale;Industry the International Labour Organization l'Organisation f internationale du travail;Law international law droit m international;Industry the International Longshoremen's Association = syndicat international de dockers;Industry the International Longshoremen's and Warehousemen's Union = syndicat international de dockers et de magasiniers;Finance the International Monetary Fund le Fonds monétaire international;Finance international monetary reserves réserves fpl monétaires internationales;Finance international money market marché m monétaire international;Finance international money order mandat m international;Sport the International Olympic Committee le comité international olympique;Linguistics the International Phonetic Alphabet l'alphabet m phonétique international;the International Refugee Organization = organisation humanitaire pour les réfugiés;Politics international relations relations fpl internationales;international relief agency organisation f humanitaire internationale;international reply coupon coupon-réponse m international;the International Standards Organization l'organisation f internationale de normalisation;Commerce international trading corporation société f de commerce international, SCI f;international waters eaux fpl internationalesUn panorama unique de l'anglais et du français > international
-
9 IASC
( abbreviation International Accounting Standards Committee) comité m international des normes comptables -
10 watchdog
(organization) organisme m de contrôleCOMPUTING watchdog program programme m sentinelleTHE US accountancy watchdog, the Financial Accounting Standards Board, has proposed toughening the so-called 3 per cent rule that allowed Enron to keep special purpose entities, such as partnerships, off its books by ensuring third-party investors held at least 3 per cent of the entities.
-
11 IASC
IASC [‚aɪeɪ‚es'si:]Finance ( abbreviation International Accounting Standards Committee) comité m international des normes comptables -
12 standard
1 noun∎ to be up to/below standard être du/en dessous du niveau requis;∎ most of the goods are up to standard la plupart de marchandises sont de qualité satisfaisantestandard of living niveau m de vie∎ to make a product comply with standards adapter un produit aux normes;∎ to set standards for a product fixer des normes pour un produitstandards commission commission f de normalisation(design, size) standardstandard allowance (in taxation) déduction f forfaitaire; standard assessment system régime m du forfait;standard cost coût m standard;standard cost accounting méthode f des coûts standards;standard costing méthode des coûts standards;standard deviation écart m type;standard document document m type;standard ending (of letter) formule f de politesse;standard letter lettre f type;standard opening (of letter) formule de politesse;standard operating procedure = marche à suivre normale;INSURANCE standard policy police f (d'assurance) type;standard practice pratique f courante;standard price prix m standard;standard rate (of tax) taux m standard;standard sample échantillon m modèle;standard weight poids m normal -
13 go
go [gəʊ]━━━━━━━━━━━━━━━━━2. modal verb4. noun5. compounds━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━a. ( = move) aller• where are you going? où allez-vous ?• there he goes! le voilà !• you can go next allez-y(, je vous en prie) !► to go + preposition• the train goes at 90km/h le train roule à 90 km/h• where do we go from here? qu'est-ce qu'on fait maintenant ?• to go to France/to London aller en France/à Londres• to go up the hill monter la colline► to go + -ing• to go swimming (aller) nager► go and...• go and get me it! va me le chercher !• now you've gone and broken it! (inf) ça y est, tu l'as cassé !• when does the train go? quand part le train ?• after a week all our money had gone en l'espace d'une semaine, nous avions dépensé tout notre argent• he'll have to go [employee] on ne peut pas le garder• there goes my chance of promotion! je peux faire une croix sur ma promotion !• going, going, gone! une fois, deux fois, trois fois, adjugé, vendu !► to let sb go ( = allow to leave) laisser partir qn ; ( = make redundant) se séparer de qn ; ( = stop gripping) lâcher qn• let go! lâchez !• to let go of sth/sb lâcher qch/qn• eventually parents have to let go of their children tôt ou tard, les parents doivent laisser leurs enfants voler de leurs propres ailes► to let sth goc. ( = start) [car, machine] démarrer ; ( = function) [machine, watch, car] marcher• how do you make this go? comment est-ce que ça marche ?• to be going [machine, engine] être en marche► to get going [person] ( = leave)• once he gets going... une fois lancé...• to get things going activer les choses► to keep going ( = continue) [person] continuer ; [business] se maintenir• the police signalled her to stop but she kept going la police lui a fait signe de s'arrêter mais elle a continué son chemin• a cup of coffee is enough to keep her going all morning elle réussit à tenir toute la matinée avec un caféd. ( = begin) there he goes again! le voilà qui recommence !• here goes! (inf) allez, on y va !e. ( = progress) aller, marcher• how's it going? (comment) ça va ?• all went well for him until... tout s'est bien passé pour lui jusqu'au moment où...• add the sugar, stirring as you go ajoutez le sucre, en remuant au fur et à mesuref. ( = turn out) [events] se passer• how did your holiday go? comment se sont passées tes vacances ?• that's the way things go, I'm afraid c'est malheureux mais c'est comme çag. ( = become) devenir• have you gone mad? tu es devenu fou ?h. ( = fail) [fuse] sauter ; [bulb] griller ; [material] être usé ; [sight] baisser ; [strength] manqueri. ( = be sold) how much do you think the house will go for? combien crois-tu que la maison va être vendue ?• it went for $550 c'est parti à 550 dollarsj. ( = be given) [prize, reward, inheritance] revenir (to à)k. ( = be accepted) the story goes that... le bruit court que...l. ( = apply) that goes for you too c'est valable pour toi aussi• that goes for me too ( = I agree with that) je suis aussi de cet avis• as far as your suggestion goes... pour ce qui est de ta suggestion...• this explanation is fine, as far as it goes cette explication vaut ce qu'elle vautm. ( = available) are there any jobs going? y a-t-il des postes vacants ?• is there any coffee going? est-ce qu'il y a du café ?n. [tune] the tune goes like this voici l'airo. ( = make sound or movement) faire ; [bell, clock] sonnerp. ( = serve) the money will go to compensate the victims cet argent servira à dédommager les victimes► as... go• he's not bad, as estate agents go il n'est pas mauvais pour un agent immobilier2. modal verb► to be going to + infinitive allera. ( = travel) [+ distance] faireb. ( = make sound) faire• he went "psst" « psst » fit-il4. noun(plural goes)a. ( = motion) (inf) it's all go! ça n'arrête pas !• at one or a go d'un seul coup► to have a go ( = try) essayerc. ( = success) to make a go of sth réussir qch5. compounds• to give sb the go-ahead (to do) (inf) donner le feu vert à qn (pour faire) ► go-between noun intermédiaire mf► go-karting noun = go-carting► go abouta. allerb. [rumour] courira. [+ task, duties] he went about the task methodically il s'y est pris de façon méthodique• how does one go about getting seats? comment fait-on pour avoir des places ?( = cross) traverser• she went across to Mrs. Smith's elle est allée en face chez Mme Smith[+ river, road] traverser( = follow) suivre ; ( = attack) attaquer• go after him! suivez-le !a. ( = prove hostile to) [vote, judgement, decision] être défavorable àb. ( = oppose) aller à l'encontre de• conditions which went against national interests des conditions qui allaient à l'encontre des intérêts nationaux• it goes against my principles c'est contre mes principes► go ahead intransitive verb passer devant ; [event] avoir (bien) lieu ; [work] avancer• go ahead! allez-y !• why don't you go along too? pourquoi n'iriez-vous pas aussi ?• I can't go along with that at all je ne suis pas du tout d'accord là-dessus► go around intransitive verba. = go about ; go roundb. what goes around comes around tout finit par se payer► go away intransitive verb partir ; (on holiday) partir (en vacances) ; [pain] disparaître• we need to go away and think about this nous devons prendre le temps d'y réfléchir► go back intransitive verba. ( = return) retourner• it's getting dark, shall we go back? il commence à faire nuit, on rentre ?b. ( = retreat) reculerd. ( = revert) revenir (to à)e. ( = extend) s'étendre• the cave goes back 300 metres la grotte fait 300 mètres de long► go back on inseparable transitive verb[+ decision, promise] revenir sur( = happen earlier)[person] passer ; [period of time] (se) passerb. ( = be swallowed) it went down the wrong way j'ai (or il a etc) avalé de traversc. ( = be accepted) I wonder how that will go down with her parents je me demande comment ses parents vont prendre ça• to go down well/badly être bien/mal accueillid. [value, price, standards] baissere. ( = be relegated) être reléguéf. [stage curtain] tomber ; [theatre lights] s'éteindreg. ( = go as far as) allerh. [balloon, tyre] se dégonfler• my ankle's OK, the swelling has gone down ma cheville va bien, elle a désenflé► go down as inseparable transitive verb( = be regarded as) être considéré comme ; ( = be remembered as) passer à la postérité comme• the victory will go down as one of the highlights of the year cette victoire restera dans les mémoires comme l'un des grands moments de l'année► go down with (inf) inseparable transitive verb[+ illness] attrapera. ( = attack) attaquerc. ( = strive for) essayer d'avoir ; ( = choose) choisir• the theory has a lot going for it cette théorie a de nombreux mérites► go forward intransitive verba. ( = move ahead) avancer ; [economy] progresserb. ( = take place) avoir lieuc. ( = continue) maintenir• if they go forward with these proposals s'ils maintiennent ces propositions► go in intransitive verba. ( = enter) entrerb. ( = attack) attaquera. [+ examination] se présenter à ; [+ position, job] poser sa candidature à ; [+ competition, race] prendre part àb. [+ sport] pratiquer ; [+ hobby] se livrer à ; [+ style] affectionner ; [+ medicine, accounting, politics] faire• he doesn't go in for reading much il n'aime pas beaucoup lire► go into inseparable transitive verba. [+ profession, field] he doesn't want to go into industry il ne veut pas travailler dans l'industrieb. ( = embark on) [+ explanation] se lancer dansc. ( = investigate) étudierd. ( = be devoted to) être investi dansa. ( = leave) partirb. [alarm clock] sonner ; [alarm] se déclencherc. [light, radio, TV] s'éteindre ; [heating] s'arrêtere. [event] se passer• I used to like him, but I've gone off him lately je l'aimais bien mais depuis un certain temps il m'agace► go off with inseparable transitive verb partir aveca. ( = proceed on one's way) (without stopping) poursuivre son chemin ; (after stopping) continuer sa route ; (by car) reprendre la route• go on trying! essaie encore !• go on! continuez !• if you go on doing that, you'll get into trouble si tu continues, tu vas avoir des ennuis• don't go on about it! ça va, j'ai compris !• she's always going on at him about doing up the kitchen elle n'arrête pas de le harceler pour qu'il refasse la cuisinee. ( = proceed) passer• he went on to say that... puis il a dit que...• he retired from football and went on to become a journalist il a abandonné le football et est devenu journaliste• how long has this been going on? depuis combien de temps est-ce que ça dure ?• what's going on here? qu'est-ce qui se passe ici ?• as the day went on he became more and more anxious au fil des heures, il devenait de plus en plus inquiet• what a way to go on! en voilà des manières !i. ( = progress) [person, patient] aller• how is he going on? comment va-t-il ?( = be guided by) we don't have much to go on yet nous n'avons pas beaucoup d'indices pour l'instant► go on for inseparable transitive verba. ( = leave) sortirb. [fire, light] s'éteindrec. ( = travel) aller (to à)d. [sea] se retirer ; [tide] descendref. [invitation] être envoyé ; [radio programme, TV programme] être diffusé• an appeal has gone out for people to give blood un appel a été lancé pour encourager les dons de sanga. ( = cross) allerb. ( = be overturned) se retournera. ( = examine) [+ accounts, report] vérifierb. ( = review) [+ speech] revoir ; [+ facts, points] récapituler• let's go over the facts again récapitulons les faits► go over to inseparable transitive verb passer àa. ( = turn) tournerc. ( = be sufficient) suffire (pour tout le monde)d. ( = circulate) [document, story] circuler• there's a rumour going round that... le bruit court que...e. = go about► go through( = be agreed) [proposal] être accepté ; [business deal] être conclua. ( = suffer, endure) endurerb. ( = examine) [+ list] examiner ; [+ book] parcourir ; [+ mail] regarder ; [+ subject, plan] étudier ; [+ one's pockets] fouiller dans• I went through my drawers looking for a pair of socks j'ai cherché une paire de chaussettes dans mes tiroirsc. ( = use up) [+ money] dépenser ; ( = wear out) userd. ( = carry out) [+ routine, course of study] suivre ; [+ formalities] accomplir ; [+ apprenticeship] faire► go through with inseparable transitive verb( = persist with) [+ plan, threat] mettre à exécution• in the end she couldn't go through with it en fin de compte elle n'a pas pu le faire► go together intransitive verb[colours, flavours] aller (bien) ensemble ; [events, conditions, ideas] aller de paira. ( = sink) [ship, person] coulerb. ( = fail) [person, business] faire faillite► go upa. monter[+ hill] gravira. [circumstances, event, conditions] aller (de pair) avec• mothers feed their children and go without themselves les mères nourrissent leurs enfants et se privent elles-mêmes de tout* * *[gəʊ] 1.1) (move, travel) aller ( from de; to à, en)to go to Wales/to California — aller au Pays de Galles/en Californie
to go to town/to the country — aller en ville/à la campagne
to go up/down/across — monter/descendre/traverser
to go by bus/train — voyager en bus/train
to go by ou past — [person, vehicle] passer
there he goes again! — ( that's him again) le revoilà!; fig ( he's starting again) le voilà qui recommence!
where do we go from here? — fig et maintenant qu'est-ce qu'on fait?
2) (on specific errand, activity) allerto go on a journey/on holiday — partir en voyage/en vacances
3) ( attend) allerto go to school/work — aller à l'école/au travail
5) ( depart) partir7) ( disappear) partir8) (be sent, transmitted)9) ( become)to go mad — devenir fou/folle
10) ( change over to new system)to go Labour — Politics [country, constituency] voter travailliste
11) (be, remain)12) (weaken, become impaired)13) ( of time)14) ( be got rid of)six down and four to go! — six de faits, et encore quatre à faire!
15) (operate, function) [vehicle, machine, clock] marcher, fonctionnerto set [something] going — mettre [quelque chose] en marche
to get going — [engine, machine] se mettre en marche; fig [business] démarrer
to keep going — [person, business, machine] se maintenir
16) ( start)here goes! —
once he gets going, he never stops — une fois lancé, il n'arrête pas
17) ( lead) aller, conduire (to à)the road goes down/goes up — la route descend/monte
18) ( extend in depth or scope)a hundred pounds doesn't go far these days — on ne va pas loin avec cent livres sterling de nos jours
you can make £5 go a long way — on peut faire beaucoup de choses avec 5 livres sterling
19) (belong, be placed) aller20) ( fit) gen rentrer22) ( be accepted)23) ( be about to)24) ( happen)how's it going? — (colloq)
how are things going? — comment ça va? (colloq)
how goes it? — hum comment ça va? (colloq)
25) ( be on average)it's old, as Australian towns go — c'est une ville assez vieille pour une ville australienne
it wasn't a bad party, as parties go — c'était une soirée plutôt réussie par rapport à la moyenne
26) ( be sold)the house went for over £100,000 — la maison a été vendue à plus de 100000 livres
‘going, going, gone!’ — ‘une fois, deux fois, trois fois, adjugé!’
27) ( be on offer)I'll have some coffee, if there's any going — je prendrai bien un café, s'il y en a
28) ( contribute)29) ( be given) [award, prize] aller (to à); [estate, inheritance, title] passer (to à)30) ( emphatic use)then he had to go and lose his wallet — comme s'il ne manquait plus que ça, il a perdu son portefeuille
31) ( of money) (be spent, used up)32) (make sound, perform action or movement) gen faire; [bell, alarm] sonnerthe cat went ‘miaow’ — le chat a fait ‘miaou’
33) (resort to, have recourse to)to go to war — [country] entrer en guerre; [soldier] partir à la guerre
to go to law GB ou to the law US — aller en justice
34) (break, collapse etc) [roof] s'effondrer; [cable, rope] se rompre; [light bulb] griller35) ( take one's turn)you go next — c'est ton tour après, c'est à toi après
36) ( be in harmony)37) ( in takeaway)2. 3.whose go is it? — gen à qui le tour?; ( in game) à qui de jouer?
2) (colloq) ( energy)to be full of go —
•Phrasal Verbs:- go about- go after- go ahead- go along- go at- go away- go back- go below- go by- go down- go for- go in- go into- go off- go on- go on at- go out- go over- go round- go under- go up- go with••all systems are go! — Aerospace tout est paré pour le lancement!
he's all go! — (colloq) il n'arrête pas!
that's how it goes! —
there you go! — (colloq) voilà!
См. также в других словарях:
Accounting Standards — Statements issued by the Accounting Standards Board, requiring the adoption of certain accounting principles and methods when preparing accounts in the UK. There are currently two forms of Accounting Standards in the UK Financial Reporting… … Financial and business terms
accounting standards — finansinės atskaitomybės standartai statusas T sritis turto vertinimas apibrėžtis Priimti ar pripažinti standartai, pagal kuriuos rengiamos periodinės verslo subjekto finansinės būklės ataskaitos. atitikmenys: angl. accounting standards;… … Lithuanian dictionary (lietuvių žodynas)
Accounting Standards Board — (ASB) The accounting standards issuing body. The ASB issues accounting standards in the form of Financial Reporting Standards (FRSs) and has adopted those standards developed by its predecessors in the form of Statements of Standard Accounting… … Law dictionary
Accounting Standards Committee — (ASC) Now defunct, a body which once represented accounting bodies in the UK and was responsible for setting accounting standards. It has been replaced by the Accounting Standards Board. Practical Law Dictionary. Glossary of UK, US and… … Law dictionary
Accounting Standards Review Board — (ASRB) is a body set up to review and approve financial reporting standards in New Zealand. It was formed by the Financial Reporting Act of 1993 ASRB can have between four to seven members . The Governor General of New Zealand on the… … Wikipedia
Accounting Standards Committee - ASC — A former organization under the Consultative Committee of Accountancy Bodies (CCAB) in the United Kingdom. The Accounting Standards Committee (ASC) duties included developing standards for financial reporting and accounting, recording these… … Investment dictionary
Accounting Standards Codification — This accountancy related article is a stub. You can help Wikipedia by expanding it.v · … Wikipedia
Accounting Standards Board — The role of the Accounting Standards Board (ASB) is to issue accounting standards in the United Kingdom. It is recognised for that purpose under the Companies Act 1985. It took over the task of setting accounting standards from the Accounting… … Wikipedia
Accounting Standards Board — The body responsible for issuing Accounting Standards in the United Kingdom. Dresdner Kleinwort Wasserstein financial glossary See also Financial Reporting Review Panel, Urgent Issues Task Force and Financial Reporting Council. Dresdner Kleinwort … Financial and business terms
Accounting Standards Board — ASB The recognized body for setting accounting standards in the UK. It was established in 1990 to replace the Accounting Standards Committee (ASC) following the recommendations contained in the Dearing Report. Under the Companies Act (1985),… … Accounting dictionary
Accounting Standards Board — ASB The recognized body for setting accounting standards in the UK. It was established in 1990 to replace the Accounting Standards Committee (ASC) following the recommendations contained in the Dearing Report Under the Companies Act (1985),… … Big dictionary of business and management