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1 balance sheet auditing
ауд. = balance sheet auditАнгло-русский экономический словарь > balance sheet auditing
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2 balance sheet auditing
Большой англо-русский и русско-английский словарь > balance sheet auditing
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3 Balance sheet auditing
مراجعة الميزانية -
4 balance sheet auditing
contrôle m du bilan -
5 balance sheet audit
ауд. аудит баланса (аудит, объем которого ограничен и который включает следующие вопросы: подтверждение того, что все активы и обязательства представлены в балансе организации, что все представленные объекты фактически существуют, находятся в собственности организации (об активах) и верно оценены)Syn:See:* * * -
6 balance
balance ['bæləns]équilibre ⇒ 1 (a), 1 (b) balance ⇒ 1 (c), 1 (f) contrepoids ⇒ 1 (d) solde, reste ⇒ 1 (e) mettre en équilibre ⇒ 2 (a) faire contrepoids àpeser ⇒ 2 (c) équilibrer, balancer ⇒ 2 (d) solder ⇒ 2 (e) être en équilibre ⇒ 3 (a) s'équilibrer ⇒ 3 (b), 3 (c)1 noun∎ she tried to keep her balance elle a essayé de garder l'équilibre ou son équilibre;∎ I lost my balance j'ai perdu l'équilibre ou mon équilibre;∎ off balance (physically, mentally) déséquilibré;∎ he threw me off balance il m'a fait perdre l'équilibre; figurative il m'a décontenancé;∎ figurative to catch sb off balance prendre qn au dépourvu∎ she tried to strike a balance between the practical and the idealistic elle a essayé de trouver un juste milieu entre la réalité et l'idéal;∎ balance of nature l'équilibre m de la nature;∎ budgetary/economic balance équilibre m budgétaire/économique∎ to hang in the balance être en jeu;∎ our future hangs or lies in the balance notre avenir est en jeu;∎ everything is still (hanging) in the balance rien n'est encore certain;∎ his remark tipped the balance in his favour sa remarque a fait pencher la balance en sa faveur(d) (weight, force) poids m, contrepoids m;∎ the balance of evidence is against him la plupart des preuves lui sont défavorables;∎ she acts as a balance to his impulsiveness elle sert de contrepoids à ou elle contrebalance son impulsivité∎ balance in hand solde m en caisse;∎ balance carried forward solde m à reporter; (on balance sheet) report m à nouveau;∎ balance brought forward solde m reporté; (on balance sheet) report m;∎ balance due solde m débiteur ou dû;∎ I'd like to pay the balance of my account j'aimerais solder mon compte(f) (on hi-fi, amplifier) balance f∎ she balanced the book on her head elle a mis ou posé le livre en équilibre sur sa tête;∎ women balancing pots on their heads des femmes portant des pots sur la tête;∎ Cars to balance the wheels équilibrer les roues(b) (act as counterbalance, offset) faire contrepoids à, contrebalancer;∎ we have to balance the right to privacy against the public's right to know nous devons trouver le juste milieu entre le respect de la vie privée et le droit du public à être informé∎ you have to balance its usefulness against the actual cost vous devez mettre en balance ou comparer son utilité et le coût réel;∎ to balance the advantages against the disadvantages peser le pour et le contre∎ to balance the budget équilibrer le budget;∎ to balance an adverse budget rétablir un budget déficitaire;∎ to balance the books dresser ou établir le bilan, arrêter les comptes;∎ to balance one's chequebook faire ses comptes∎ to balance an account solder un compte(a) (remain in stable position) se maintenir en équilibre; (be in stable position) être en équilibre;∎ to balance on one foot se tenir en équilibre sur un pied;∎ she was balanced precariously on the top of a ladder elle était en équilibre instable en haut de l'échelle∎ the weights balance les poids s'équilibrent∎ I can't get the accounts to balance je n'arrive pas à équilibrer les comptesà tout prendre, tout bien considéré►► balance beam (in gymnastics) poutre f;Finance balance book livre m d'inventaire;Building industry balance bridge pont m basculant;Economics balance of payments balance f des paiements;Economics balance of payments deficit déficit m de la balance des paiements, déficit m extérieur;Politics balance of power (in government) balance f ou équilibre m des pouvoirs; (between states) balance f ou équilibre m des forces;∎ Politics he holds the balance of power il peut faire pencher la balance, tout dépend de lui;Accountancy balance sheet bilan m;∎ off the balance sheet hors de bilan;Accountancy balance sheet auditing contrôle m du bilan;Accountancy balance sheet consolidation consolidation f de bilan;Accountancy balance sheet item poste m de bilan;balance sheet value valeur f bilantielle ou d'inventaire;Economics balance of trade balance f commerciale;Technology balance weight contrepoids m;Technology balance wheel balancier m∎ the advantages and disadvantages balance out les avantages contrebalancent ou compensent les inconvénients;∎ they balance each other out (because of their respective skills) ils se complètent bien;∎ Finance the debits and credits should balance out les débits et les crédits devraient s'équilibrer -
7 balance
1 noun∎ balance in hand solde en caisse;∎ balance due solde débiteur, solde dû;∎ to pay the balance régler le solde;∎ off the balance sheet hors de bilanbalance book livre m d'inventaire; balance sheet bilan;balance sheet auditing contrôle m du bilan;balance sheet consolidation consolidation f de bilan;balance sheet item poste m de bilan;balance sheet value valeur f bilantielle, valeur d'inventaire(b) (remainder) reste m;∎ the balance of your order will be supplied within ten days le reste de votre commande vous sera livré dans les dix joursbalance of payments deficit déficit m de la balance des paiements, déficit extérieur;balance of trade balance commercialeFINANCE (account) équilibrer, balancer; (debt) compenser; (budget) équilibrer; (settle, pay) régler, solder;∎ to balance an account solder un compte;∎ to balance the books dresser ou établir le bilan, arrêter les comptes;∎ to balance one's chequebook faire ses comptes;∎ to balance the budget équilibrer le budget;∎ to balance an adverse budget rétablir un budget déficitairebalanced budget budget m équilibré, équilibre m budgétaireFINANCE (of accounts) s'équilibrer, balancer;∎ I can't get the accounts to balance je n'arrive pas à équilibrer les comptes(of figures) correspondre;∎ debits and credits should balance out les débits et les crédits devraient s'équilibrer -
8 проведение ревизии баланса
Большой англо-русский и русско-английский словарь > проведение ревизии баланса
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9 audit
1. сущ.1) ауд., фин. аудит (проверка отчетности и учетных процедур организации на предмет их соответствия установленным правилам учета)See:financial audit, independent audit, internal audit, Generally Accepted Accounting Principles, Audit Commission for Local Authorities in England and Wales, National Audit Office, analytical auditing2) общ. аудит, проверка (систематическое изучение и оценка чего-л.)Syn:See:administrative audit, advertising audit, compliance audit, home audit, financial audit, management audit, organization audit, personnel audit, premium audit, value for money audit, expert review2. гл.1) ауд. проводить аудит (проверять учет и отчетность на предмет соответствия фактическому состоянию и принципам бухгалтерского учета)2) упр. проводить проверку [экспертизу\] (изучать какую-л. область деятельности организации при участии соответствующих экспертов)In the first 4 years of business, her company was audited by three government departments. — За первые четыре года деятельности ее компания была проверена тремя государственными департаментами.
See:3) обр., преим. амер и канад. (присутствовать на учебном курсе в качестве вольнослушателя, т. е. посещать занятия, но не получать учебных баллов)See:auditor 2)
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аудит: проверка отчетности компании или любой другой организации (различных первичных и иных документов) квалифицированными бухгалтерами-ревизорами на предмет ее соответствия установленным правилам учета и фактическому финансовому состоянию; часто различают внутренний аудит (для менеджмента), внешний, или независимый, аудит (для акционеров), налоговый аудит (проводится налоговыми органами для проверки правильности уплаты налогов); см. external audit;internal (independent) audit;* * *аудит; аудиторская проверка; аудиторский контроль; ревизия (ведомственная или внутренняя). . Словарь экономических терминов .* * *Банки/Банковские операции----- -
10 joint annuity
rente réversible (VOC-R, 2e) Joint CIA/CIA task force on Actuarial Valuation Balance Sheet Auditing and Accounting of pension plans Groupe de travail mixte ICA/ICCA sur la vérification du bilan d'évaluation actuarielle et la comptabilité des régimes de retraite (TT) Joint CIA/CIA task force on GAAP for life insurance companies Groupe de travail mixte ICCA/ICA sur les principes comptables généralement reconnus pour les compagnies d'assurance-vie (TT) Joint CIA/CIA task force on role of actuary and auditor in respect of financial statements Groupe de travail mixte ICA/ICCA sur les rôles de l'actuaire et du vérificateur relativement aux états financiers (TT) -
11 audited financial statement
ауд. аудированная (финансовая) отчетность, проверенная [подтвержденная, заверенная\] аудитором (финансовая) отчетность* (баланс и финансовый отчет, прошедший проверку на соответствие установленным аудиторским стандартам, что подтверждено уполномоченным аудитором и сопровождается его комментариями)Syn:Ant:certified financial statement, balance sheet, financial statement, auditing standard, independent audit, auditor's opinionSee:certified financial statement, balance sheet, financial statement, auditing standard, independent audit, auditor's opinion* * *Англо-русский экономический словарь > audited financial statement
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12 ревизия
жен.
1) (обследование) inspection
2) бух. audit( ing)
3) (пересмотр теории и т.п.) revision
4) ист. (перепись населения) censusревизи|я - ж.
1. (обследование) inspection;
(бухгалтерская) auditing;
внешняя ~ independent audit, outside audit;
~ баланса balance sheet audit;
~ банковской отчётности bank audit;
~ проведение ~ии auditing;
проводить ~ю audit, make an audit;
2. (пересмотр теории) revision, revising. -
13 report
1.1) сообщать, информировать2) отчитываться2.1) доклад; сообщение; отчет2) ведомость3) акт4) отсрочка расчета по фондовой сделке, репорт• -
14 expense
n1) расход; трата2) pl расходы, издержки, затраты
- absorbed expenses
- accommodation expenses
- accompanying expenses
- accrued expenses
- acquisition expenses
- actual expenses
- additional expenses
- administration expenses
- administrative expenses
- advertising expenses
- agreed expenses
- aggregate expenses
- amortization expenses
- annual expenses
- anticipated expenses
- arbitration expenses
- auditing expenses
- average expenses
- bad debt expenses
- bank expenses
- banking expenses
- bank operating expenses
- bloated expenses
- bloated operating expenses
- board expenses
- broker's expenses
- budget expenses
- budgetary expenses
- budgeted expenses
- building expenses
- business expenses
- business travel expenses
- cable expenses
- calculated expenses
- capitalized expenses
- carriage expenses
- cash expenses
- city's operating expenses
- clerical expenses
- collecting expenses
- collection expenses
- commercial expenses
- commission expenses
- compensation expenses
- computed expenses
- considerable expenses
- constant expenses
- contango expenses
- contract expenses
- contractual expenses
- controllable expenses
- current expenses
- current operating expenses
- customs expenses
- daily expenses
- dead expenses
- debt service expenses
- deductible expenses
- deferred expenses
- delivery expenses
- depreciation expenses
- direct expenses
- disbursement expenses
- discharging expenses
- discount expenses
- distribution expenses
- eligible expenses
- encashment expenses
- engineering expenses
- entertainment expenses
- equipment maintenance expenses
- establishment expenses
- estimated expenses
- everyday expenses
- exceptional expenses
- excess expenses
- executive expenses
- extra expenses
- extraordinary expenses
- extravagant expenses
- factory expenses
- federal expense
- fee and commission expenses
- financial expenses
- financing expenses
- fixed expenses
- flat expenses
- foreign exchange expenses
- formation expenses
- forwarding expenses
- freight expenses
- fringe benefit expenses
- funding expenses
- general expenses
- general and administrative expenses
- general average expenses
- general occuppancy expenses
- general operating expenses
- guardianship expenses
- harbour expenses
- hauling expenses
- heavy expenses
- high expenses
- hotel expenses
- identifiable additional expenses
- idle facility expenses
- idle plant expenses
- impairment-related expenses
- incidental expenses
- income expense on bonds
- income tax expense
- incurred expenses
- indirect expenses
- interest expenses
- initial expenses
- installation expenses
- insurance expenses
- interest expenses
- interest expense on current accounts in credit
- interest expense on debenture
- interest expense on demand deposits loans
- interest expenses on items with agreed maturity dates
- interest expense on special savings accounts
- itemized medical expenses
- job-hunting expenses
- job travel expenses
- lavish expenses
- law expenses
- legal expenses
- living expenses
- loading expenses
- lodging expenses
- mail expenses
- maintenance expenses
- management expenses
- manufacturing expenses
- marketing expenses
- material expenses
- maximum expenses
- medical expenses
- minimum expenses
- miscellaneous expenses
- monetary expenses
- monthly expenses
- mortgage expenses
- moving expenses
- necessary expenses
- noncash expenses
- noncontrollable expenses
- noninterest operating expenses
- nonoperating expenses
- nonproductive expenses
- nonrecurrent expenses
- nonrecurring expenses
- office expenses
- one-off expenses
- operating expenses
- operational expenses
- organizational expenses
- other expenses
- out-of-pocket expenses
- overall expenses
- overhead expenses
- overseas housing expenses
- packing expenses
- particular expenses
- payroll expenses
- per capita expenses
- period expenses
- permissible expenses
- personal expenses
- personal consumption expenses
- personnel expenses
- petty expenses
- planned expenses
- pocket expenses
- postage expenses
- postal expenses
- preliminary expenses
- prepaid expenses
- preparation expenses
- processing expenses
- production expenses
- promotion expenses
- promotional expenses
- protest expenses
- public expenses
- publicity expenses
- quality expenses
- reasonable expenses
- recovery expenses
- recurrent expenses
- recurring expenses
- reimbursable expenses
- reinvoiced expenses
- relocation expenses
- removal expenses
- removing expenses
- rent expense
- repair expenses
- representation expenses
- rework expenses
- running expenses
- running-in expenses
- sales promotion expense
- salvage expenses
- selling expenses
- selling, general and administrative expenses
- service expenses
- shipping expenses
- ship's expenses
- special expenses
- specific expenses
- standing expenses
- starting expenses
- start-up expense
- stationary expenses
- stevedoring expenses
- storage expenses
- subsistence expenses
- substituted expenses
- sundry expenses
- supplementary expenses
- tax expenses
- tax deductible interest expenses
- telephone expenses
- telex expenses
- testamentary expenses
- title expenses
- total expenses
- towage expenses
- trade expenses
- transfer expenses
- transhipment expenses
- transport expenses
- transportation expenses
- travel expenses
- travel and entertainment expenses
- travelling expenses
- trimming expenses
- uncontrollable expenses
- unforeseen expenses
- unit expenses
- unloading expenses
- unproductive expenses
- unreasonable expenses
- unreimbursed expenses
- unreimbursed job travel expenses
- unscheduled expenses
- unwarranted expenses
- upkeep expenses
- variable expenses
- wages expenses
- warehouse expenses
- warranty expenses
- wheeling expenses
- working expenses
- works general expenses
- expenses as percentage of sales
- expenses for the account of
- expenses for protesting a bill
- expenses in foreign exchange
- expenses of carriage
- expenses of the carrier
- expenses of circulation
- expenses of collection
- expenses of discharge
- expenses of haulage
- expenses of the insured
- expenses of the parties
- expenses of production
- expenses of protest
- expenses of reproduction
- expenses of shipping
- expenses of trackage
- expenses of transhipping
- expenses of transportation
- expenses on arbitration
- expenses on charter
- expenses on collection
- expenses on compensation for damage
- expenses on currency transactions
- expenses on customer transactions
- expenses on erection work
- expense on financing commitments
- expenses on guarantee commitments
- expenses on insurance
- expenses on materials
- expenses on off-balance-sheet transactions
- expenses on patenting procedure
- expenses on payment instruments
- expenses on repairs
- expenses on replacement
- expenses on scientific research
- expenses on security transactions
- expenses on selling
- expenses on selling effort
- expenses on setting-up
- expenses on storage
- expenses on technical service
- expenses on trading securities
- expenses on treasury operations and interbank transactions
- expenses per head of population
- at the expense of
- at great expense
- at the owner's expense and risk
- at the firm's expense
- less expenses
- minus expenses
- free of expenses
- free of all expenses
- expenses charged forward
- expenses connected with capital lease
- expenses connected with fund transfer
- expenses connected with obtaining credit
- expenses connected with the procedure in bankruptcy
- expenses deducted
- expenses incurred in searching for a job
- expenses prepaid
- expenses related to receivership
- absorb expenses
- account for the expenses
- advance expenses
- allocate expenses
- apportion expenses
- approve expenses
- assess expenses
- assume expenses
- authorize expenses
- avoid expenses
- avoid extra expenses
- bear expenses
- calculate expenses
- cause expenses
- charge expenses to the account of smb.
- compensate for expenses
- cover expenses
- curb expenses
- curtail expenses
- cut down expenses
- defray expenses
- determine expenses
- distribute expenses
- double expenses
- duplicate expenses
- entail expenses
- enter as expense
- estimate expenses
- experience extensive expenses
- go to expense
- halve expenses
- increase expenses
- incur expenses
- indemnify for expenses
- involve expenses
- itemize expenses
- limit expenses
- make expenses
- meet expenses
- offset expenses
- overestimate expenses
- participate in expenses
- pay expenses
- pile up expenses
- place expenses to smb.'s charge
- pool expenses
- prepay expenses
- put to expense
- put to great expense
- recognize expenses
- recompense expenses
- recover expenses
- reduce expenses
- refund the expenses
- reimburse smb. for expenses
- repay expenses
- run up expenses
- save expenses
- sequestrate expenses
- share expenses
- slash expenses
- spare no expense
- split expenses
- substantiate the expenses
- undertake expensesEnglish-russian dctionary of contemporary Economics > expense
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