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1 Financial Accounting Standard
Accounting: FASУниверсальный русско-английский словарь > Financial Accounting Standard
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2 Financial Accounting Standard Board
Investment: FASBУниверсальный русско-английский словарь > Financial Accounting Standard Board
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3 Financial record standard
Accounting: (UK Accounting Standards Board) FRSУниверсальный русско-английский словарь > Financial record standard
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4 Financial Reporting Standard
Accounting: FRSУниверсальный русско-английский словарь > Financial Reporting Standard
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5 Financial record standard (UK Accounting Standards Board)
Accounting: FRSУниверсальный русско-английский словарь > Financial record standard (UK Accounting Standards Board)
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6 Standard Army Financial Inventory Accounting and Reporting System
Military: STARFIARSУниверсальный русско-английский словарь > Standard Army Financial Inventory Accounting and Reporting System
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7 Badan Standard Akuntansi Keuangan
Financial Accounting Standard Board -
8 International Accounting Standards Board
Finan independent and privately funded accounting standards setter based in London. The Board, whose members come from nine countries and a variety of backgrounds, is committed to developing a single set of high quality, understandable, and enforceable global standards that require transparent and comparable information in general purpose financial statements. It also works with national accounting standard setters to achieve convergence in accounting standards around the world.The ultimate business dictionary > International Accounting Standards Board
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9 Совет по стандартам финансового учёта
1) Accounting: Board Financial Accounting Standards Board (с 1973 г. - орган Американского общества дипломированных бухгалтеров, сокр. FASB), FASB (с 1973 г. - орган Американского общества дипломированных бухгалтеров, Board Financial Accounting Standards Board)2) Banking: FASB (США; Financial Accounting Standard Board), Financial Accounting Standards Board (США)3) Investment: Financial Accounting Standard Board (США)Универсальный русско-английский словарь > Совет по стандартам финансового учёта
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10 совет по учетным стандартам
совет по учетным стандартам
Независимая организация в Великобритании, отвечающая за разработку и публикацию стандартов учета, созданная взамен Комитета по учетным стандартам (ASC). Председатель Совета и технический директор работают на постоянной основе, общее число членов не может превышать девяти человек. Совет по учетным стандартам независим от шести основных профессиональных бухгалтерских организаций, то есть он выпускает стандарты от своего имени и не нуждается в одобрении Консультативного комитета этих организаций. Советом были дополнены, изменены или отменены существующие к моменту его образования Положения о стандартной практике учета (Statements of Standard Accounting Practice - SSAP) (из 25 SSAP действует 21) и выпущены восемь Стандартов финансовой отчетности (Financial Reporting Standards - FRS) на начало 1997 г. В дополнение к этому был разработан проект Положения о принципах финансовой отчетности (Statements of Principals for Financial Reporting), определяющий основные принципы составления финансовой отчетности и, по сути, являющийся аналогом концептуальных основ, рекомендованных международными стандартами, и существующих в США. Этот документ состоит из семи глав, в которых рассмотрены следующие вопросы:
1) цели финансовых отчетов;
2) качественные характеристики финансовой информации;
3) элементы финансовой отчетности;
4) отражение статей в финансовой отчетности;
5) оценка статей в финансовой отчетности;
6) представление финансовой информации;
7) предприятия, которые должны представлять финансовую отчетность.
Помимо вышеназванных стандартов, которые являются обязательными, ASB подтвердил действенность Положений о рекомендованной практике учета (Statements of Recommended Practice - SORP) и учредил два специальных комитета, которые должны оказывать ему помощь в разработке таких положений.
[ http://www.lexikon.ru/dict/buh/index.html]Тематики
EN
Русско-английский словарь нормативно-технической терминологии > совет по учетным стандартам
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11 Стандарты Финансовой Отчётности
Универсальный русско-английский словарь > Стандарты Финансовой Отчётности
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12 Стандарты финансовой отчётности
Универсальный русско-английский словарь > Стандарты финансовой отчётности
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13 стандарты финансовой отчетности
Универсальный русско-английский словарь > стандарты финансовой отчетности
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14 GoB
GOB (Abk. für Grundsätze ordnungsmäßiger Buchführung) RW financial reporting standards, principles of orderly accounting, principles of proper accounting; (German) Generally Accepted Accounting Principles, (German) GAAP; (BE) SSAP, Statement of Standard Accounting Practice (§ 264 II HGB: ein den tatsächlichen Verhältnissen entsprechendes Bild der Vermögens-, Finanz- und Ertragslage einer Kapitalgesellschaft vermitteln)* * * -
15 Währungsabkommen
Währungsabkommen n WIWI exchange rate agreement, ERA* * *n <Vw> exchange rate agreement (ERA)* * *Währungsabkommen
monetary (currency) agreement, monetary convention;
• Washingtoner Währungsabkommen Smithsonian Agreement (Br.);
• Währungsabstände monetary gaps;
• Währungsabteilung foreign exchange department;
• Währungsabwertung currency (exchange) depreciation, depreciation of currency, devaluation;
• Währungsanarchie monetary anarchy;
• Währungsänderung currency change-over;
• Währungsangaben monetary references;
• Währungsangleichung currency adjustment, adjustment of currencies;
• Währungsanleihe [foreign] currency loan;
• Währungsaufruhr monetary turmoil;
• Währungsaufwertung appreciation of a currency, currency revaluation (appreciation), exchange appreciation;
• Währungsausgleich equation of exchange (currency), exchange (quantity) equation;
• Währungsausgleichsfonds Exchange Equalization Fund (US), Exchange Equalization Account (Br.);
• Währungsausgleichszollzuschlag exchange compensation duty;
• Währungsausschuss monetary committee, national monetary commission;
• beratender Währungsausschuss (EU) Monetary Committee with advisory status;
• Währungsausweitung currency expansion;
• Währungsbank bank of issue;
• Währungsbehörden monetary (financial) authorities;
• Währungsbeirat monetary council;
• Währungsbereich currency (monetary) area;
• Währungsbeschränkungen currency (monetary) restrictions;
• Währungsbestände eines Devisenausländers non-resident sterling (Br.);
• Währungsbestimmungen currency (monetary) regulations;
• Währungsbeziehungen exchange arrangements;
• Währungsblock currency bloc;
• Währungsbuchführung multi-currency accounting;
• Währungsbuchhaltung currency accounting;
• Währungschaos monetary chaos;
• Währungscode currency (monetary) code;
• Währungsdeckung backing of notes;
• Währungsdisparitäten currency disparities;
• Währungsdisziplin monetary discipline;
• Währungsdumping currency dumping;
• Währungsdurcheinander monetary mess;
• Währungseinflüsse monetary influences;
• parallele Währungseingabe dual currency input;
• Währungseinheit monetary unit (standard), primary money;
• ausländische Währungseinheit foreign-currency unit;
• Währungsentwertung currency depreciation;
• Währungsexperte, Währungsfachmann currency economist;
• Währungsflucht currency evasion;
• Internationaler Währungsfonds (IMF) International Monetary Fund (IWF);
• Währungsfragen questions of currency, currency problems (questions);
• Währungsgarantie exchange risk guarantee;
• Währungsgebiet currency (monetary) area, monetary scene;
• Währungsgefährdung jeopardizing of currency;
• Währungsgeld standard money;
• Währungsgesetz currency law;
• Währungsgesetzgebung currency legislation;
• Währungsgesundung currency reform;
• Währungsgewinn exchange profit, monetary (currency) gain;
• nicht realisierte Währungsgewinne unrealized translation gains;
• Währungsgold stock of monetary gold;
• Währungsguthaben foreign currency balance, reserve assets, deposits of currency;
• Währungshoheit monetary sovereignty;
• Währungshüter monetary official;
• Währungshypothek mortgage on the currency;
• Währungsinflation monetary inflation;
• Währungsinstanzen monetary authorities;
• Europäisches Währungsinstitut European Monetary Institute;
• Währungsintegration monetary integration;
• Währungskapazitäten monetary leaders;
• Währungskatastrophe monetary disaster;
• Währungsklausel currency (exchange, standard) clause;
• Währungskommission monetary commission;
• Währungskompetenz monetary competence (US);
• Währungskonferenz monetary conference;
• Währungskontext monetary context;
• Währungskonto foreign-exchange account;
• Währungskontrolle controlled currency;
• Währungskonvergenz monetary convergence;
• Währungskonvertibilität convertibility of currency;
• uneingeschränkte Währungskonvertibilität unlimited currency convertibility;
• Währungskorb basket unit of account (currencies);
• Währungskredit foreign currency loan;
• Währungskrise monetary (currency) crisis, crisis in the money market;
• feste Währungskurse pegged exchange rates;
• Währungslage monetary situation;
• Währungsmacht (EU) monetary power;
• Währungsmanipulation, Währungsmanöver currency manipulation;
• Währungsmaßnahmen monetary measures;
• Währungsmechanismus monetary system;
• Währungsneuordnung monetary (currency) reform;
• Währungsoption currency option;
• Währungsorgan monetary body;
• Währungspanik money panic;
• Währungsparität equivalence of exchange, par value (parity) of a currency;
• seine Währungsparität langsam ändern to crawl one’s parity;
• Währungsparität neu festsetzen to re-establish the parity;
• Währungspolitik currency (monetary) policy;
• deflatorische Währungspolitik deflationary policy. -
16 Grundsätze ordnungsmäßiger Buchführung
Grundsätze mpl ordnungsmäßiger Buchführung (GOB) RW financial reporting standards, principles of orderly accounting, principles of proper accounting; (German) Generally Accepted Accounting Principles, (German) GAAP; (BE) Statement of Standard Accounting Practice, SSAP (§ 264 II HGB: ein den tatsächlichen Verhältnissen entsprechendes Bild der Vermögens-, Finanz- und Ertragslage einer Kapitalgesellschaft vermitteln)Business german-english dictionary > Grundsätze ordnungsmäßiger Buchführung
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17 plan
I.plan1 [plɑ̃]1. masculine nouna. [de maison, machine, dissertation] plan ; [de ville, région] mapb. ( = surface) planec. (Cinema, photography) shotd. ( = niveau) level• au plan national/international at the national/international levele. ( = projet) plan• plan de relance or de redressement de l'économie economic recovery plan• laisser en plan (inf) [+ personne] to leave in the lurch ; [+ affaires, projet, travail] to abandon• c'est un super plan ! it's a great idea!2. compounds► plan d'eau ( = lac) lakeII.plan2, e [plɑ̃, plan]adjectivea. ( = plat) flat* * *
1.
plane plɑ̃, plan adjectif1) gén flat, even2) Mathématique, Physique plane
2.
nom masculin1) ( carte) (de ville, métro) map; ( dans un bâtiment) plan, map2) Architecture, Construction, Bâtiment plan3) ( de machine) ( schéma directeur) blueprint; ( après construction) plan4) Mathématique, Physique plane5) ( de dissertation) plansecond plan — middle-distance; gros
7) ( niveau) levelêtre relégué au second plan — [personne, problème] to be relegated to the background
de (tout) premier plan — [personnalité] leading (épith); [œuvre] key, major
8) ( projet) plan, programme [BrE]j'ai un bon plan (colloq) pour voyager pas cher — I know a good way of travelling [BrE] cheaply
c'est (pas) le bon plan — (colloq) it's (not) a good idea
•Phrasal Verbs:••laisser quelqu'un en plan — (colloq) to leave somebody in the lurch, to leave somebody high and dry
laisser quelque chose en plan — (colloq) to leave something unfinished
* * *plɑ̃, plan plan, -e1. adj(surface) flat2. nm1) (= carte) map2) (d'architecte) plan3) (= schéma directeur) plan4) (= projet personnel) plan5) * (= idée) idea6) (= point de vue)Sur le plan de l'équipement, cela laisse encore beaucoup à désirer. — As far as equipment is concerned, it still leaves a lot to be desired.
sur le plan sexuel — sexually, as far as sex is concerned
7) MATHÉMATIQUE plane8) CINÉMA shot9)* * *A adj1 gén [surface] flat, even;B nm1 ( carte) (de région, ville, métro) map; (dans bâtiment, domaine, paquebot) plan, map; je te fais un plan pour que tu ne te perdes pas I'll draw you a map so you won't get lost;2 Archit, Constr plan; tirer des plans to draw up plans; c'est lui qui a fait les plans de sa maison he drew up the plans for his house himself; acheter/vendre une maison sur plan to buy/sell a house on architect's plans;3 Ind, Tech (de machine, d'appareil) ( schéma directeur) blueprint; ( après construction) plan; les plans du nouvel avion de chasse the blueprint for the new fighter plane;5 ( canevas) outline, framework, plan; fais un plan au lieu de rédiger directement draw up a plan before you start writing; plan détaillé detailed plan;6 Cin, Phot ( image) shot; montage plan par plan shot-to-shot editing; premier plan foreground; second plan middle-distance; au premier plan in the foreground; au second plan in the middle distance; ⇒ gros;7 ( niveau) level; mettre deux personnes sur le même plan fig to put two people at the same level; cette question vient au premier plan de sa campagne électorale this issue is at the forefront of his electoral campaign; ce dossier est au premier plan de l'actualité this issue is front- page news ou is at the forefront of the news; être relégué au second plan [personne, problème] to be relegated to the background, to take a back seat; de (tout) premier plan [personnalité] leading ( épith); [œuvre] key, major; de second plan second-rate; sur le plan politique/économique/personnel from a political/an economic/a personal point of view, in political/economic/personal terms; sur le plan de l'efficacité from the point of view of efficiency, in terms of efficiency; au plan régional/national at regional/national level;8 ( projet) plan, programmeGB; un plan pour l'emploi a plan for employment, an employment programmeGB; un plan anti-inflation an anti-inflation plan ou programmeGB; le gouvernement a présenté son plan de relance économique the government has presented its plan to boost the economy; j'ai un plan, voilà ce qu'on va faire I have a plan, here's what we'll do; j'ai un bon plan○ pour voyager pas cher/entrer gratuitement I know a good way of travellingGB cheaply/getting in free; on se fait un plan restaurant○? shall we go out for a meal?; ⇒ comète.plan d'action plan of action; plan américain Cin thigh shot; plan d'amortissement repayment schedule ou plan; plan de campagne plan of campaign; plan de carrière career plan; plan comptable code of legal requirements in accounting practice; plan directeur Mil battle map; Écon master plan; plan d'eau man-made lake; plan d'ensemble Cin long shot; plan d'épargne savings plan; plan épargne entreprise, PEE company savings plan; plan d'épargne logement, PEL savings scheme entitling depositor to cheap mortgage; plan d'épargne retraite top-up pension scheme; plan de faille fault plane; plan fixe Cin static shot; plan incliné inclined plane; en plan incliné sloping; plan de masse overall building plan; plan de métro map of the underground GB ou subway US; plan moyen Cin medium close-up; plan d'occupation des sols, POS land use plan; plan quinquennal five-year plan; plan rapproché Cin waist shot; plan social Écon, Entr planned redundancy scheme GB, scheduled lay-off program US; plan de travail ( pour projet) working schedule; ( surface) worktop; plan d'urbanisme urban planning policy; plan de vol flight plan.laisser qn en plan○ to leave sb in the lurch, to leave sb high and dry; laisser qch en plan○ to leave sth unfinished; il a tout laissé en plan pour la rejoindre à Rome he dropped everything to go and join her in Rome; rester en plan○ [personne] to be left stranded ou high and dry; [projets] to be left unfinished.I( féminin plane) [plɑ̃, plan] adjectif1. [miroir] plane[surface] flatII[plɑ̃] nom masculinA.1. [surface plane] plane2. CONSTRUCTION [surface] surfaceplan de travail [d'une cuisine] worktop, working surfacegros plan, plan serré close-upplan général/moyen/rapproché long/medium/close shotplan horizontal/incliné/médian/tangent level/inclined/median/tangent planeB.je veux un plan détaillé de votre thèse I want a detailed outline ou a synopsis of your thesisplan de licenciement, plan social planned redundancy schemeC.plan d'une machine/voiture blueprint of a machine/car————————de second plan locution adjectivale[question] of secondary importance[artiste, personnalité] second-rate————————en plan locution adverbiale————————sur le plan de locution prépositionnelle————————plan d'eau nom masculin[naturel] stretch of water[artificiel] reservoir[ornemental] (ornamental) lake————————premier plan nom masculin1. CINÉMA foreground2. (figuré)de (tout) premier plan [personnage] leading, prominentjouer un rôle de tout premier plan dans to play a leading ou major part inPlan VIGIPIRATE is a series of measures to fight against terrorist attacks. There are two levels: simple and renforcé. Vigipirate includes monitoring public buildings, public transportation system. Other measures such as no parking near school buildings can also be applied. -
18 profit and loss account
Finthe summary record of a company’s sales revenues and expenses over a period, providing a calculation of profits or losses during that time.Abbr. P&LEXAMPLECompanies typically issue P&L reports monthly. It is customary for the reports to include year-to-date figures, as well as corresponding year-earlier figures to allow for comparisons and analysis.There are two P&L formats, multiple-step and single-step. Both follow a standard set of rules known as Generally Accepted Accounting Principles (GAAP). These rules generally adhere to requirements established by governments to track receipts, expenses, and profits for tax purposes. They also allow the financial reports of two different companies to be compared.The multiple-step format is much more common, because it includes a larger number of details and is thus more useful. It deducts costs from revenues in a series of steps, allowing for closer analysis. Revenues appear first, then expenses, each in as much detail as management desires. Sales may be broken down by product line or location, while expenses such as salaries may be broken down into base salaries and commissions.Expenses are then subtracted from revenues to show profit (or loss). A basic multiple-step P&L looks like this:P&Ls of public companies may also report income on the basis of earnings per share. For example, if the company issuing this statement had 12,000 shares outstanding, earnings per share would be $5.12, that is, $61,440 divided by 12,000 shares. -
19 profit and loss statement
Finthe summary record of a company’s sales revenues and expenses over a period, providing a calculation of profits or losses during that time.Abbr. P&LEXAMPLECompanies typically issue P&L reports monthly. It is customary for the reports to include year-to-date figures, as well as corresponding year-earlier figures to allow for comparisons and analysis.There are two P&L formats, multiple-step and single-step. Both follow a standard set of rules known as Generally Accepted Accounting Principles (GAAP). These rules generally adhere to requirements established by governments to track receipts, expenses, and profits for tax purposes. They also allow the financial reports of two different companies to be compared.The multiple-step format is much more common, because it includes a larger number of details and is thus more useful. It deducts costs from revenues in a series of steps, allowing for closer analysis. Revenues appear first, then expenses, each in as much detail as management desires. Sales may be broken down by product line or location, while expenses such as salaries may be broken down into base salaries and commissions.Expenses are then subtracted from revenues to show profit (or loss). A basic multiple-step P&L looks like this:P&Ls of public companies may also report income on the basis of earnings per share. For example, if the company issuing this statement had 12,000 shares outstanding, earnings per share would be $5.12, that is, $61,440 divided by 12,000 shares.The ultimate business dictionary > profit and loss statement
См. также в других словарях:
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