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21 Financial Reporting Standards
сокр. FRS учет, брит. стандарты финансовой отчетности (вид документов, разрабатываемых Советом по учетным стандартам; является источником общепринятых стандартов)See:Accounting Standards Board, Statement of Standard Accounting Practice, Statement of Recommended Practice, Generally Accepted Accounting Principles, Financial Reporting Exposure Draft* * *Англо-русский экономический словарь > Financial Reporting Standards
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22 SSAP
док.
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abbrev.: SSAP Statements of Standard Accounting Practice правила стандартной бухгалтерской практики: правила, выпущенные Комитетом стандартов бухгалтерского учета (Великобритания); см. Accounting Standards Committee.* * * -
23 Положение о стандартной учётной практике
1) British English: Statements of Standard Accounting Practice2) Accounting: Statement of Standard Accounting Practice (Великобритания)Универсальный русско-английский словарь > Положение о стандартной учётной практике
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24 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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25 фундаментальные бухгалтерские концепции
сформулированные в Великобритании в Положении №2 о стандартной бухгалтерской практике (Statement of Standard Accounting Practice) - SSAP 2); начисления (accruals), постоянство (consistency), непрерывность (going concern) и заниженность оценки (prudence). См. также accounting assumptions/concepts - бухгалтерские предпосылки/концепции
Специализированный русско-английский словарь бухгалтерских терминов > фундаментальные бухгалтерские концепции
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26 allgemein anerkannte Grundsätze (mpl) der Rechnungslegung
< Rechnung> Generally Accepted Accounting Principles (AE) (GAAP), Statement of Standard Accounting Practice (BE) (SSAP)Business german-english dictionary > allgemein anerkannte Grundsätze (mpl) der Rechnungslegung
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27 Grundsätze (mpl) ordnungsmäßiger Buchführung
(GoB) < Rechnung> Generally Accepted Accounting Principles (AE) (GAAP), Statement of Standard Accounting Practice (BE) (SSAP)Business german-english dictionary > Grundsätze (mpl) ordnungsmäßiger Buchführung
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28 allgemein anerkannte Grundsätze der Rechnungslegung
allgemein anerkannte Grundsätze mpl der Rechnungslegung RW (AE) Generally Accepted Accounting Principles, GAAP, (BE) Statement of Standard Accounting Practice, SSAPBusiness german-english dictionary > allgemein anerkannte Grundsätze der Rechnungslegung
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29 SSAP
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30 SSAP
Специализированный англо-русский словарь бухгалтерских терминов > SSAP
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31 SSAP
abbr. FinStatement of Standard Accounting Practice -
32 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.
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См. также в других словарях:
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