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1 accepted auditing practice
Деловая лексика: общепринятый метод ревизииУниверсальный англо-русский словарь > accepted auditing practice
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2 auditing
accepted auditing practice общепринятый метод ревизии auditing проведение проверки auditing проведение ревизии auditing of public accounts проверка счетов государственных учреждений in-depith auditing вчт. детальная ревизия -
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
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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 standard
1. n1) стандарт, норма, норматив2) образец; эталон3) pl технические условия; технические требования5) проба (драгоценного металла)
- ABC standard
- acceptable standard
- accepted standard
- accounting standards
- applicable standard
- approved standard
- automatic standard
- basic standards
- basic reference standard
- branch standard
- commercial standard
- company standard
- consumption standard
- contractual standard
- cost standards
- credit standards
- current standard
- design standard
- direct labour standard
- double standard
- draft standard
- economic standards
- engineering standard
- enterprise standard
- environmental standards
- established standard
- existing standard
- factory standard
- fiat standard
- fiduciary standard
- flexible standard
- general standard
- Generally Accepted Auditing Standards
- gold standard
- gold-bullion standard
- gold-coin standard
- gold-exchange standard
- guaranteed standard
- health protection standards
- high standard
- home standards
- industrial standard
- industry standard
- international standard
- International Accounting Standards
- International Auditing Standards
- labour efficiency standard
- labour performance standard
- lax standards
- legal standard
- lending standards
- limping standard
- living standard
- loading standards
- local standard
- loose standards
- lot quality standard
- maintainability standard
- managerial performance standard
- mandatory standard
- manufacturing standard
- marketing standard
- metallic standard
- metric standard
- minimum standards
- monetary standard
- national standard
- normal standard
- occupational standards
- operating standards
- outdated standard
- output standard
- packing standards
- paper standard
- parallel standard
- performance standard
- permissive standard
- precise standard
- price standard
- product standard
- production standard
- productivity standard
- professional standard
- prohibitory standard
- qualitative standard
- quality standard
- recognized standard
- recommended standard
- replacement-cost standard
- safety standards
- silver standard
- single standard
- state standard
- statutory standard
- stringent standards
- summary standards
- synthetic time standard
- target standard
- tariff standard
- technical standards
- temporary standard
- tentative standard
- tight standards
- time standard
- trading standard
- universal standard
- unloading standards
- up-to-date standard
- voluntary standard
- weight standard
- working standard
- workmanship standard
- world standard
- standard of accumulation
- standard of alloy
- standard of auditing
- standard of behaviour
- standard of conduct
- standard of consumption
- standard of emergency funds
- standards of fairness
- standard of good practice
- standard of life
- standard of living
- standards of manufacturing
- standard of money
- standard of prices
- standard of quality
- standard of safety
- standard of usage
- standard of value
- standard of workmanship
- above the standard
- according to standard
- at the established standard
- below the standard
- by European standards
- up to standard
- abandon the gold standard
- be above the world standards
- be below the world standards
- be up to standard
- bypass international standards
- come under a standard
- comply with a standard
- conform to a standard
- depart from the gold standard
- devise international standards
- fall below the standard
- introduce standards
- lay down standards
- make to standard
- promulgate new standards
- raise standards
- reach market standards
- revise standards
- serve as a standard
- set standards
- violate a standard2. adjEnglish-russian dctionary of contemporary Economics > standard
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