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1 Committee on Auditing Procedure
ауд., амер. Комитет по аудиторской процедуре* ( прежнее название Совета по стандартам аудита)See:Англо-русский экономический словарь > Committee on Auditing Procedure
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2 Auditing Standards Board
орг.сокр. ASB ауд., амер. Совет по стандартам аудита (официальный орган Американского института дипломированных общественных бухгалтеров; составляет, пересматривает и толкует Общепринятые стандарты аудита, издает обязательные к исполнению указания "Положения по стандартам аудита")See:Generally Accepted Auditing Standards, American Institute of Certified Public Accountants, Committee on Auditing Procedure, Statements on Auditing Standards* * *. . Словарь экономических терминов .Англо-русский экономический словарь > Auditing Standards Board
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3 auditing
сущ. ревизование - auditing service - auditing of account - auditing manual - auditing costs - auditing committee - auditing standard auditing firm auditing procedureauditing проведение проверки ~ проведение ревизии~ of public accounts проверка счетов государственных учрежденийin-depith ~ вчт. детальная ревизияБольшой англо-русский и русско-английский словарь > auditing
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4 Generally Accepted Accounting Principles
док.сокр. GAAP учет общепринятые принципы бухгалтерского учета, ГААП, ОПБУа) (в широком смысле: принципы ведения финансового учета и представления отчетности, которые на данный момент времени признаются базой для составления отчетности, корректно отражающей экономическое положение фирмы; не существует единого документа или набора документов, в которых были бы сформулированы эти принципы)See:accounting concepts, conceptual framework, Generally Accepted Auditing Standards, International Accounting Standards, International Financial Reporting Standards, big GAAP, little GAAPб) амер. (в узком смысле: правила ведения финансового учета и представления отчетности, соблюдения которых требует Комиссия по ценным бумагам и биржам; обязательны для тех компаний, чьи акции котируются на фондовом рынке; эти правила определяются не самой комиссией, а негосударственными профессиональными объединениями бухгалтеров и финансовых руководителей)See:Securities and Exchange Commission, Financial Accounting Standards Board, American Institute of Certified Public Accountants, American Accounting Association, Committee on Accounting Procedure, Governmental Accounting Standards Board, statutory accounting principlesв) брит. (правила ведения финансового учета и представления отчетности, утвержденные стандартами бухгалтерского учета и законами о компаниях)Syn:Generally Accepted Accounting Practice, generally accepted accounting principles of the United KingdomSee:Financial Reporting Standards, Statement of Standard Accounting Practice, Companies Act 1985, Companies Act 1989
* * *
abbrev.: GAAP generally accepted accounting principles общепринятые принципы и правила бухгалтерского учета в США; устанавливаются с 1973 г. Советом по финансовым учетным стандартам (независимая саморегулирующаяся организация) в форме "FASB opinions", Советом по принципам бухгалтерского учета (APB opinions) или Американским институтом дипломированных (сертифицированных) бухгалтеров; см. Accounting Principles Board;* * *Англо-русский экономический словарь > Generally Accepted Accounting Principles
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5 Prüfungsablauf
Prüfungsablauf m RW audit work schedule* * *m < Rechnung> audit work schedule* * *Prüfungsablauf
(Revision) audit procedure;
• Prüfungsabschnitt (Revision) period under audit;
• Prüfungsabteilung (Abnahme) inspection department, (Revision) auditing department (division);
• Prüfungsamt assay office, (Bundesrechnungshof) audit office;
• Prüfungsanweisung (Revision) audit instructions;
• [schriftliche] Prüfungsaufgabe [test (examination)] paper;
• Prüfungsaufgaben beantworten to answer the questions;
• Prüfungsaufgaben bekannt geben to give out the examination papers;
• Prüfungsauftrag (Abnahme) inspecting order, (Revision) auditing order (engagement);
• Prüfungsausschuss examination board, examining body, review board (US), screening jury (panel) (US), (Revision) auditing commission, Audit Committee;
• Prüfungsausschuss für Zollfragen tariff commission (US);
• Prüfungsbeamter (Abnahme) inspecting officer, test clerk, (Revisor) auditor, accountant, examiner;
• Prüfungsbedingungen testing conditions;
• Prüfungsbehörde examining board;
• Prüfungsbericht inspector’s (examination) report, (Revisor) auditor’s (audit) report, (Vermessungsbericht) survey;
• eingeschränkter Prüfungsbericht qualified certificate ([audit] report);
• Prüfungsbericht für die Börsenzulassungsstelle (unabhängiger Wirtschaftsprüfer) comfort letter (US);
• Prüfungsbescheinigung (Abnahme) inspection certificate, certificate of analysis (inspection), (Revision) accountant’s (audit) certificate;
• Prüfungsbogen (Revision) working papers;
• Prüfungsergebnis examination (test) result (score), findings;
• Prüfungsgang (Revision) audit routine;
• Prüfungsgebühr examination fee, (Abnahme) inspection fee, (Revision) audit (auditing) fees;
• Prüfungsgesellschaft auditing company, auditors;
• Prüfungsgremium examination board (authorities), examining body (board), board of examiners, review board (US);
• Prüfungsgrundsätze (Revision) principles of accounting;
• Prüfungshandlungen (Revision) features of audit;
• autonome Prüfungs- und Kontrollinstanz autonomous inspectorate and control body;
• Prüfungsjahr (Revision) audit year;
• Prüfungskommission examination board, board of examiners, examinig body, review board (US), (Abnahme) inspection committee (commission), (Revision) auditing commission;
• Prüfungskosten examination fees, (Abnahme) inspection cost, (Revision) audit fees;
• Prüfungsleistung test performance;
• Prüfungsmethode examination technique, testing method;
• Prüfungsmuster specimen;
• Prüfungspersonal inspection personnel, (Buchprüfer) auditing staff;
• Prüfungspflicht obligatory inspection. -
6 revisión
f.1 revision, check-up, inspection, review.2 revision, rehash, rehashing.3 rehearing, retrial, re-trial.4 re-opening of case.5 patch, fix, hotfix.* * *1 (gen) revision, checking2 (de billetes) inspection3 (de coche) service, overhaul\revisión de cuentas audit, auditingrevisión médica checkup* * *noun f.1) check, inspection2) revision* * *SF1) [de cuenta] check; [de teoría, método] review2) (Mec) check, overhaul; (Aut) service* * *1) (de trabajo, documento) checking, checkuna revisión de los gastos — a check of o on expenses
2) (de criterio, doctrina) revision3) ( de instalación) inspection; ( de frenos) checkla revisión de los 5.000 kilómetros — (Esp) the 5,000 kilometer service
4) (AmL) ( de equipaje) inspection5) (Med, Odont) checkup6) (Der) review* * *= checking, editing, overhaul, revision, checkup [check-up], review, refinement.Ex. The purpose of this checking is to ensure that an entry always has the same form so that the catalog is consistent and clean.Ex. To ensure further that all the index entries generated by chain procedure are indeed helpful, the initial analysis of the chain may require editing.Ex. Regular overhaul of guiding is important, especially for the new user who may rely heavily upon it.Ex. As already noted, development and revision of classification schemes is essential to their continued usefulness.Ex. The article is entitled 'How fit is your health collection?: the importance of regular check-ups: health information in the public library' = El artículo se titula "¿Está en buena forma su colección sobre salud?: la importancia de los chequeos regulares: información sanitaria en la biblioteca pública".Ex. This programme is planned to have a lifespan of four years with a review after two years.Ex. Also search strategy can be modified relatively easily, where only refinements or slight modifications in index terms are appropriate.----* artículo de revisión = review article, review essay.* Comité de Revisión de las Reglas de Catalogación (CCRC) = Catalog Code Revision Committee (CCRC).* en revisión = under review.* revisión bibliográfica = literature review, literature survey.* revisión biblográfica = desk research.* revisión de las reglas = code revision.* revisión de los estantes = shelf reading.* revisión salarial = job audit.* * *1) (de trabajo, documento) checking, checkuna revisión de los gastos — a check of o on expenses
2) (de criterio, doctrina) revision3) ( de instalación) inspection; ( de frenos) checkla revisión de los 5.000 kilómetros — (Esp) the 5,000 kilometer service
4) (AmL) ( de equipaje) inspection5) (Med, Odont) checkup6) (Der) review* * *= checking, editing, overhaul, revision, checkup [check-up], review, refinement.Ex: The purpose of this checking is to ensure that an entry always has the same form so that the catalog is consistent and clean.
Ex: To ensure further that all the index entries generated by chain procedure are indeed helpful, the initial analysis of the chain may require editing.Ex: Regular overhaul of guiding is important, especially for the new user who may rely heavily upon it.Ex: As already noted, development and revision of classification schemes is essential to their continued usefulness.Ex: The article is entitled 'How fit is your health collection?: the importance of regular check-ups: health information in the public library' = El artículo se titula "¿Está en buena forma su colección sobre salud?: la importancia de los chequeos regulares: información sanitaria en la biblioteca pública".Ex: This programme is planned to have a lifespan of four years with a review after two years.Ex: Also search strategy can be modified relatively easily, where only refinements or slight modifications in index terms are appropriate.* artículo de revisión = review article, review essay.* Comité de Revisión de las Reglas de Catalogación (CCRC) = Catalog Code Revision Committee (CCRC).* en revisión = under review.* revisión bibliográfica = literature review, literature survey.* revisión biblográfica = desk research.* revisión de las reglas = code revision.* revisión de los estantes = shelf reading.* revisión salarial = job audit.* * *A (de un trabajo, documento) checking, checkrevisión del estilo checking (of) the styleahora viene la etapa de revisión next comes the checking stageefectuaron una revisión minuciosa de los gastos they made a detailed check of o on the expensesCompuesto:revisión colegiada/paritariapeer reviewB (de un criterio, doctrina) revisionmétodos que requieren una urgente revisión methods which are in urgent need of revisionse hace una revisión periódica de las tarifas aéreas airfares are revised periodicallyC (de una instalación) inspection; (de frenos) checkla revisión del generador reveló varios problemas inspection of o the check on the generator revealed several problemsla revisión de los 5.000 kilómetros ( Esp); the 5,000 kilometer serviceCompuesto:roadworthiness check, ≈ MOT test ( in UK)D ( AmL) (de equipaje) inspectionE ( Odont) examination; (periódica) checkupCompuesto:F ( Der) review* * *
revisión sustantivo femenino
( de frenos) check;
( de coche) (Esp) service
e) (Med, Odont) checkup;
( para trabajo) medical examination
revisión sustantivo femenino
1 Téc check, overhaul
(de coche) service
2 (de un texto) revision, US checking
3 (de una cuenta) audit
4 Med checkup
' revisión' also found in these entries:
Spanish:
auditoría
- pasada
- repaso
- quinquenal
- revisar
- sujeto
English:
check
- checkup
- maintenance
- overhaul
- review
- revision
- screen
- service
- servicing
- come
- examination
- inspection
- major
- medical
* * *revisión nf1. [repaso] Br revision, US review;pidió la revisión del examen he asked for the exam to be remarked2. [examen] check;[de vehículo] service;llevar el coche a una revisión to have one's car servicedrevisión de cuentas audit;revisión médica check-up;me tengo que hacer una revisión médica I have to have a check-up;revisión de la vista eye test3. [modificación] review;han hecho una revisión de las cifras de crecimiento the growth figures have been revised;el gobierno anunció una revisión de su política de empleo the government announced a review of its employment policy;revisión de los precios price review o changerevisión al alza/a la baja rise/fall4. CAm, Méx [registro] search* * *f check, inspection; AUTO service* * *1) : revision2) : inspection, check* * *revisión n1. (en general) check2. (de vehículo) service -
7 APC
1) Компьютерная техника: Application Pointer Cache, Australian Personal Computer2) Авиация: Aircraft Positive Control, (aircraft performance characteristics) ЛТХ (Лётно-технические характеристики)3) Медицина: Argon Plasma Coagulation, вентиляция по давлению, вспомогательная вентиляция по давлению, assisted pressure controlled4) Американизм: Asian Pacific Coalition6) Военный термин: Account Processing Code, Air Priority Committee, Army Pay Corps, Army Petroleum Center, Army Pictorial Center, Army Policy Council, Army postal clerk, Assistant Principal Chaplain, Aviation Performance Center, abbreviated performance characteristics, advanced procurement change, advanced procurement check, aeronautical planning chart, aimpoint correlator, airframe production contract, all-purpose capsule, ammonium perchlorate, area of positive control, armor-piercing capped, armored personnel carrier, aspirin, phenacetin, and caffeine, БТР, бронетранспортёр, БМП7) Техника: Agency project codes, Amplitude Phase Conversion, Assessed program cost, accelerometer pulse converter, acoustical phase constant, acoustical propagation constant, administration and project control, advanced personal computer, agency program coordinator, all-purpose computer, amplitude-phase conversion, analog-to-pressure converter, angular position counter, argon purge cart, auto pallet changer, automatic changer, automatic parity check, automatic pitch control, automatic power compensator8) Математика: прикладное исчисление предикатов (applied predicate calculus)9) Религия: A Perfect Circle10) Юридический термин: Angled Physical Contact, АПК, Арбитражный процессуальный кодекс, профессиональная корпорация (A Professional Corporation (http://www.acronymfinder.com/A-Professional-Corporation-%28APC%29.html))11) Экономика: компания "American Power Conversion"12) Бухгалтерия: Actual Payment Coefficient, Annual Percentage Change, annual percentage rate, Комитет по аудиторской практике в Великобритании (правопреемник Auditing Practices Board - APB)13) Автомобильный термин: automatic performance control14) Ветеринария: All Purpose Canines, Animal Procedures Committee (under the Animals Scientific Procedures Act)15) Грубое выражение: All Pieces Of Crap, All Poop Crap, All Products Crap, American Piece Of Crap, Another Piece Of Crap, Ass Packers Club16) Оптика: automatic power control17) Полиграфия: (Auto Plate Changer) автоматическая смена пластин (функция в печатных машинах)18) Политика: Area Party Conference, Agreement on Partnership and Cooperation (между Россией и Евросоюзом), Соглашение о партнёрстве и сотрудничестве (СПС) (между Россией и Евросоюзом)19) Сокращение: Adaptive Predictive Coding, Aircraft Parts Corp. (USA), All Purpose Container (rolling container to move mail trays at post office, often known as POSTCON), Approach Power Control, Armament Practice Group (UK Royal Air Force), Armour-Piercing, Capped, Armoured Personnel Carrier, Automated Processing Centres, Automatic Phase Control, aerobic plate counts, average propensity to consume20) Университет: Academic Professionals Of California, Academic Program Coordinator, Academic Progress Code21) Физиология: Activated Protein C, Adenomatous Polyposis Coli, Atrial Premature Contractions22) Электроника: Advanced Power Calibration, All Pass Crossover, Angled Polished Connector23) Вычислительная техника: automatic paper cutter, American Power Conversion (Hersteller, UPS), Association for Progressive Communications (organization, Netzwerk), фирма APC, asynchronous procedure call24) Микробиология: определение количества аэробных бактерий посевом (aerobic plate counts)25) Кардиология: atrial premature complex (преждевременный предсердный комплекс)26) Иммунология: Antigen Presenting Cells, antigen-presenting cell, антиген-представляющая клетка, антиген-презентирующая клетка, антигенпредставляющая клетка, антигенпрезентирующая клетка27) Стоматология: Autologous Platelet Concentrate28) Токсикология: ОДК, ориентировочно допустимая концентрация, ориентировочно допустимая концентрация, ориентировочно допустимое количество29) Связь: соединитель полированный под углом (Angle Polished Connector), угловой физический контакт (Angled Physical Contact), соединитель с шлифовкой под углом30) Биотехнология: allophycocyanin31) Транспорт: Air Project Coordinator, Automatic Passenger Counter32) Воздухоплавание: Approach Control, Area Position Control, Automatic Pressure Control33) Радиолокация: antenna phase center34) Фирменный знак: Allround Pest Control, American Power Conversion, American Product Company, American Products Company, Amphenol Precision Connectors, Animation Publishing Corporation36) Деловая лексика: All Parts Cut, All Potential Customers, Assessment Of Professional Competence37) Глоссарий компании Сахалин Энерджи: Arctic Pacific Contractors, Arctic Pacific Contractors (Body Shop of Fluor)38) Образование: Activating Potential For Communication, Alternatives Possibilities And Choices39) Сетевые технологии: Automatic Ping Control, American Power Conversion (Corporation)40) Автоматика: automatic pallet changer, automatic production center41) Сахалин Ю: advanced process control42) Химическое оружие: Air pollution control43) Макаров: acoustical plaster ceiling, advanced propulsion comparison study, automatic part changer, autopallet changer44) Безопасность: adaptive predictive coder, analogue pulse count, координатор действий в пункте сбора45) Расширение файла: Printer driver Characters (Lotus 1-2-3)46) Маркетология: (Agency for Protection of Competition) Агентство по защите конкуренции47) Электротехника: average power control48) Высокочастотная электроника: American Personal Communications49) Программное обеспечение: Alternate Php Cache -
8 Apc
1) Компьютерная техника: Application Pointer Cache, Australian Personal Computer2) Авиация: Aircraft Positive Control, (aircraft performance characteristics) ЛТХ (Лётно-технические характеристики)3) Медицина: Argon Plasma Coagulation, вентиляция по давлению, вспомогательная вентиляция по давлению, assisted pressure controlled4) Американизм: Asian Pacific Coalition6) Военный термин: Account Processing Code, Air Priority Committee, Army Pay Corps, Army Petroleum Center, Army Pictorial Center, Army Policy Council, Army postal clerk, Assistant Principal Chaplain, Aviation Performance Center, abbreviated performance characteristics, advanced procurement change, advanced procurement check, aeronautical planning chart, aimpoint correlator, airframe production contract, all-purpose capsule, ammonium perchlorate, area of positive control, armor-piercing capped, armored personnel carrier, aspirin, phenacetin, and caffeine, БТР, бронетранспортёр, БМП7) Техника: Agency project codes, Amplitude Phase Conversion, Assessed program cost, accelerometer pulse converter, acoustical phase constant, acoustical propagation constant, administration and project control, advanced personal computer, agency program coordinator, all-purpose computer, amplitude-phase conversion, analog-to-pressure converter, angular position counter, argon purge cart, auto pallet changer, automatic changer, automatic parity check, automatic pitch control, automatic power compensator8) Математика: прикладное исчисление предикатов (applied predicate calculus)9) Религия: A Perfect Circle10) Юридический термин: Angled Physical Contact, АПК, Арбитражный процессуальный кодекс, профессиональная корпорация (A Professional Corporation (http://www.acronymfinder.com/A-Professional-Corporation-%28APC%29.html))11) Экономика: компания "American Power Conversion"12) Бухгалтерия: Actual Payment Coefficient, Annual Percentage Change, annual percentage rate, Комитет по аудиторской практике в Великобритании (правопреемник Auditing Practices Board - APB)13) Автомобильный термин: automatic performance control14) Ветеринария: All Purpose Canines, Animal Procedures Committee (under the Animals Scientific Procedures Act)15) Грубое выражение: All Pieces Of Crap, All Poop Crap, All Products Crap, American Piece Of Crap, Another Piece Of Crap, Ass Packers Club16) Оптика: automatic power control17) Полиграфия: (Auto Plate Changer) автоматическая смена пластин (функция в печатных машинах)18) Политика: Area Party Conference, Agreement on Partnership and Cooperation (между Россией и Евросоюзом), Соглашение о партнёрстве и сотрудничестве (СПС) (между Россией и Евросоюзом)19) Сокращение: Adaptive Predictive Coding, Aircraft Parts Corp. (USA), All Purpose Container (rolling container to move mail trays at post office, often known as POSTCON), Approach Power Control, Armament Practice Group (UK Royal Air Force), Armour-Piercing, Capped, Armoured Personnel Carrier, Automated Processing Centres, Automatic Phase Control, aerobic plate counts, average propensity to consume20) Университет: Academic Professionals Of California, Academic Program Coordinator, Academic Progress Code21) Физиология: Activated Protein C, Adenomatous Polyposis Coli, Atrial Premature Contractions22) Электроника: Advanced Power Calibration, All Pass Crossover, Angled Polished Connector23) Вычислительная техника: automatic paper cutter, American Power Conversion (Hersteller, UPS), Association for Progressive Communications (organization, Netzwerk), фирма APC, asynchronous procedure call24) Микробиология: определение количества аэробных бактерий посевом (aerobic plate counts)25) Кардиология: atrial premature complex (преждевременный предсердный комплекс)26) Иммунология: Antigen Presenting Cells, antigen-presenting cell, антиген-представляющая клетка, антиген-презентирующая клетка, антигенпредставляющая клетка, антигенпрезентирующая клетка27) Стоматология: Autologous Platelet Concentrate28) Токсикология: ОДК, ориентировочно допустимая концентрация, ориентировочно допустимая концентрация, ориентировочно допустимое количество29) Связь: соединитель полированный под углом (Angle Polished Connector), угловой физический контакт (Angled Physical Contact), соединитель с шлифовкой под углом30) Биотехнология: allophycocyanin31) Транспорт: Air Project Coordinator, Automatic Passenger Counter32) Воздухоплавание: Approach Control, Area Position Control, Automatic Pressure Control33) Радиолокация: antenna phase center34) Фирменный знак: Allround Pest Control, American Power Conversion, American Product Company, American Products Company, Amphenol Precision Connectors, Animation Publishing Corporation36) Деловая лексика: All Parts Cut, All Potential Customers, Assessment Of Professional Competence37) Глоссарий компании Сахалин Энерджи: Arctic Pacific Contractors, Arctic Pacific Contractors (Body Shop of Fluor)38) Образование: Activating Potential For Communication, Alternatives Possibilities And Choices39) Сетевые технологии: Automatic Ping Control, American Power Conversion (Corporation)40) Автоматика: automatic pallet changer, automatic production center41) Сахалин Ю: advanced process control42) Химическое оружие: Air pollution control43) Макаров: acoustical plaster ceiling, advanced propulsion comparison study, automatic part changer, autopallet changer44) Безопасность: adaptive predictive coder, analogue pulse count, координатор действий в пункте сбора45) Расширение файла: Printer driver Characters (Lotus 1-2-3)46) Маркетология: (Agency for Protection of Competition) Агентство по защите конкуренции47) Электротехника: average power control48) Высокочастотная электроника: American Personal Communications49) Программное обеспечение: Alternate Php Cache
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