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1 accountant and auditor
1) General subject: acc & aud2) Abbreviation: Acct & Aud (бухгалтер-ревизор)Универсальный русско-английский словарь > accountant and auditor
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2 бухгалтер-ревизор
1) General subject: accountant and auditor, certified public accountant2) Railway term: accountant officer3) Economy: semisenior4) Finances: external accountant5) Business: auditor -
3 Präsident
Präsident m 1. PERS president; chairman, chairwoman, chairperson (Vorsitz); 2. POL President, Pres.* * *Präsident
president, chairman, chair, principal, presiding officer, chief (first) magistrate, executive, (Bank) governor (Br.), (Gericht) chief justice, (Institut) warden, (Kongress) speaker, (Unternehmen) president, chief executive [officer] (US);
• amtierender Präsident acting president;
• geschäftsführender Präsident managing president;
• stellvertretender Präsident vice-president;
• gewählter Präsident [vor dem Amtsantritt] president-elect (US);
• Präsident des Statistischen Bundesamtes Director of Census (US);
• Präsident des Bundesrechnungshofes Comptroller and Auditor-General (Br.), Comptroller General (US); Präsident
• des Münzamtes Director of the Mint (US);
• Präsident des Patentamtes Commissioner of Patents (US), Comptroller General of Patents, Designs and Trademarks (Br.);
• Präsident des Staatsschuldenregisters Accountant and Comptroller General (Br.);
• als Präsident kandidieren to run for the presidency;
• j. zum Präsident wählen to elect s. o. [to be] president, to vote s. o. into the chair. -
4 censor
m.1 censor, census taker, enumerator.2 censor, critic.* * *1 censor\censor jurado de cuentas auditor* * *censor, -aSM / F1) (Pol) censor2) (Com, Econ)censor(a) jurado/a de cuentas — chartered accountant, certified public accountant (EEUU)
3) (=crítico) critic* * *- sora masculino, femenino1)a) (Cin, Period) censorb) ( crítico) critic2) (Der, Fin) tb•* * *= censor, referee.Ex. The general conclusion was that librarians cannot avoid acting as censors, but should do so only with full awareness and a good conscience.Ex. The contributions are input to the data base, then referred and any suggestion made by the referee are communicated through the data base to the editor.* * *- sora masculino, femenino1)a) (Cin, Period) censorb) ( crítico) critic2) (Der, Fin) tb•* * *= censor, referee.Ex: The general conclusion was that librarians cannot avoid acting as censors, but should do so only with full awareness and a good conscience.
Ex: The contributions are input to the data base, then referred and any suggestion made by the referee are communicated through the data base to the editor.* * *masculine, feminineA2 (crítico) criticcensor de cuentas auditorCompuesto:censor jurado de cuentas, censora jurada de cuentas* * *
censor◊ - sora sustantivo masculino, femeninoa) (Cin, Period) censor
c) (Der, Fin) tb
censor,-ora sustantivo masculino y femenino
1 (cargo, oficio) censor
2 (crítico) crític
' censor' also found in these entries:
Spanish:
censora
- censurar
English:
censor
- CPA
- certify
- charter
* * *censor, -ora♦ nm,f1. [funcionario] censor;2. [crítico] critic♦ nmHist [en Roma] censor* * *m, censora f censor* * *: censor, critic -
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 experto
adj.expert, crafty, deft, masterful.m.1 expert, old hand, ace, adept.2 expert witness.* * *► adjetivo1 expert► nombre masculino,nombre femenino1 expert* * *(f. - experta)noun adj.* * *experto, -a1.ADJ expert2.SM / F expertse dejó asesorar por un experto — he sought the advice of an expert, he sought expert advice
ser un experto en algo — to be an expert on o in sth
experto/a contable — auditor, chartered accountant
experto/a tributario/a — tax expert
* * *I- ta adjetivoIIexperto en + inf — very good at -ing
- ta masculino, femenino expertun experto en física nuclear — an authority o an expert in nuclear physics
* * *I- ta adjetivoIIexperto en + inf — very good at -ing
- ta masculino, femenino expertun experto en física nuclear — an authority o an expert in nuclear physics
* * *experto11 = expert, referee, talent, expert witness, pundit, publication referee, techie, peer reviewer, technie, leading expert, hired gun, scholar.Ex: Standard reference works and experts may be consulted.
Ex: The contributions are input to the data base, then referred and any suggestion made by the referee are communicated through the data base to the editor.Ex: The company sponsoring the award wants to find out how much can be done in terms of effective public relations and publicity using only local library talent.Ex: Appearing as an expert witness the librarian proved that, between 1943-55, a librarian following standard library practices of the time could have identified and located literature on the subject of the health effects of exposure to asbestos and the means of controlling dust in the mining and milling of asbestos.Ex: Neither pundit from the past, nor sage from the schools, neither authorised body nor inspired individual has come forward with a definition acceptable to all practising librarians as theirs and theirs alone, sharply defining them as a group.Ex: This does not imply that the abstractor becomes a publication referee, trying to second-guess decisions already made by editors.Ex: The article 'CD-ROMs for techies' profiles CD-ROM based tools providing personal computer technical support.Ex: All papers undergo blind review by external peer reviewers.Ex: The information superhighway is more than just a technies' playground.Ex: Each session will be chaired by a leading expert on the topic.Ex: Why not get a 'hired gun' who will do the job in the least time and give us the opinion we're looking for?.Ex: Under 'American scholar' he found editions published beginning, I believe, in the 1880s.* círculo de expertos = network.* comité de expertos = professional committee.* como un experto = expertly.* consultar con otro experto = get + a second opinion.* encuentro entre expertos = meeting of (the) minds.* evaluación por expertos = peer review, refereeing, peer reviewing.* evaluación por expertos abierta = open refereeing.* evaluación por expertos anónima = blind refereeing.* evaluado por expertos = peer-reviewed, expertly appraised, refereed.* evaluar por expertos = referee.* evaluar por expertos doblemente = double referee.* experto bibliotecario = library expert.* experto empresarial = industry observer.* experto en = well versed in.* experto en conservación = preservationist.* experto en desactivación de bombas = detonation expert.* experto en desactivación de explosivos = detonation expert.* experto en dietética = dietitian [dietician], diet expert.* experto en informática = computer expert.* experto en la confección de documentos web = text mark-up expert.* experto en la materia = subject expert.* experto en medicina = medical expert.* experto en nutrición = nutritionist.* experto en recursos = resource person [resource people -pl.].* experto en tecnología = technologist.* experto fiscal = fiscal officer.* experto jurídico = legal expert.* expertos, los = experienced, the.* experto técnico = technical expert.* grupo de expertos = cadre, brains trust, group of experts, network, think tank.* panel de expertos = expert panel.* predicciones de expertos = punditry.* previsiones de expertos = punditry.* procedimiento de evaluación por expertos = refereeing procedure.* pronósticos de expertos = punditry.* pronunciamientos de expertos = punditry.* reunión de expertos = expert meeting [experts' meeting].* revista evaluada por expertos = refereed journal, peer-reviewed journal.* ser un experto en = be knowledgeable about.* ser un experto en la materia = know + Posesivo + stuff.* sin ser evaluado por expertos = unrefereed.* someter a una evaluación por expertos doble = double referee.* toma de contacto entre expertos = meeting of (the) minds.experto22 = adept, experienced, master, skilled, trained, seasoned, qualified, virtuoso, expert, deft, technically minded.Ex: The machine is indeed quite adept at creating alternate access points and customized sequences.
Ex: Thus, complex and irrational arrangements can be tolerated, since only relatively experienced staff need to be able to locate items.Ex: The plot for 99.9 percent represents about the norm for good master typists.Ex: When used by skilled abstractors this mixture of styles can achieve the maximum transmission of information, within a minimum length.Ex: The WILSONDISC system appears easier to the trained searcher who can gather a great body of relevant material by using Boolean free text searching.Ex: At the same time, seasoned librarians are faced with new learning requirements for computer seaching.Ex: The projections of qualified manpower into the year 2000 are bleak for personnel based industries.Ex: An enquirer upstaged by a virtuoso parade of knowledge may be unwilling to venture into the limelight again.Ex: A situation involving the dangerous or apparently dangerous person (perhaps someone reportedly carrying a gun or knife) requires the librarian to summon expert help.Ex: In this live peformance video, Joan Sutherland's coloratura is as deft as ever.Ex: The building was without electricity for much of the day as some planned system upgrades were implemented (for the technically minded, some old gubbings were apparently replaced with sleek shiny new ones).* conocimiento experto = expertise.* enviar a un asesor experto = refer.* inexperto = naive [naïve].* mecanógrafo experto = master typist.* no experto = non-expert [nonexpert].* parecido a un sistema experto = expert-type.* persona no experta = non-scholar.* ser experto en = be skilled at.* sistema experto = expert system, knowledge-base system.* * *[ SER]:es experto en casos de divorcio he's an expert on divorce casesexperto EN + INF very good AT -INGes experta en manipular a la gente she's very good at manipulating people, she's an expert when it comes to manipulating peoplemasculine, feminineexpert experto EN algo:los expertos en explosivos the explosives expertsuna experta en la materia an authority o an expert on the subjectmira cómo lo hace, es todo un experto watch how he does it, he's a real expert o he's really good at it* * *
experto◊ -ta adjetivo: es experto en casos de divorcio he's an expert on divorce cases;
experto en hacer algo very good at doing sth
■ sustantivo masculino, femenino
expert
experto,-a sustantivo masculino y femenino expert [en, at/in]
' experto' also found in these entries:
Spanish:
canto
- como
- dictamen
- en
- experta
- interpretación
- preparada
- preparado
- profana
- profano
- autoridad
- entendido
- especialista
- perito
English:
accomplished
- adept
- authority
- connoisseur
- environmentalist
- expert
- master
- no
- oats
- practiced
- practised
- pundit
- purport
- skilled
- have
- profess
- professional
- professionally
- untrained
* * *experto, -a♦ adjexpert;es experta en temas medioambientales she's an expert on environmental matters;es experto en hacer diabluras he's an expert at getting up to mischief♦ nm,fexpert;un experto en electrónica an electronics expert;déjese aconsejar por un experto seek expert advice;¿poner pañales? ¡soy todo un experto! changing Br nappies? o US diapers? I'm quite the expert o Br a dab hand!* * *I adj expert;experto en hacer algo expert o very good at doing sth* * *experto, -ta adj & n: expert* * *experto n expertun experto en música an expert on music / a music expert -
7 öffentlich
öffentlich I adj GEN public öffentlich II adv GEN publicly • öffentlich bekannt machen RECHT disclose publicly • öffentlich finanziert WIWI financed out of public funds • öffentlich gefördert GEN publicly funded • öffentlich nutzbar RECHT public domain • öffentlich verfügbar RECHT public domain • öffentlich versteigern GEN sell by auction • öffentlich zum Ausdruck bringen GEN express publicly (Meinung)* * *adj < Geschäft> public ■ durch öffentliche Mittel finanziert <Vw> financed out of public funds ■ in öffentlichem Eigentum sein <Pol, Vw> be under public ownershipadv < Geschäft> publicly ■ öffentlich finanziert <Vw> financed out of public funds ■ öffentlich gefördert < Geschäft> publicly funded ■ öffentlich nutzbar < Recht> public domain ■ öffentlich verfügbar < Recht> public domain ■ öffentlich versteigern < Geschäft> sell by auction ■ öffentlich zum Ausdruck bringen < Geschäft> Meinung express publicly--------: nicht öffentlich* * *öffentlich
[in] public, open, popular;
• nicht öffentlich private, close[d], exclusive, intramural, intra muros (lat.);
• teilweise öffentlich semi-public;
• öffentlich beglaubigt certified, notarized, legalized;
• öffentlich verhandelt tried in open court;
• nicht öffentlich [aber frei zugänglich] semi-public;
• öffentlich anbieten to put up for auction;
• öffentlich anschlagen to post, to placard;
• Stelle öffentlich ausschreiben to advertise a post;
• öffentlich beglaubigen to certify, to notarize, to legalize;
• öffentlich bekannt geben to announce publicly (to the public);
• Gesetz öffentlich bekannt machen to promulgate a law;
• öffentlich bekannt sein to be a matter of common knowledge (known to the public);
• öffentlich versteigern to sell at (by, put up for) auction;
• öffentliche Abgaben rates and taxes;
• öffentliches Amt bekleiden to hold a public office;
• öffentliches Angebot offer to the public;
• öffentliche Angelegenheiten matters of public concern, state affairs;
• öffentliche Ankündigung public announcement, proclamation;
• öffentliche Anlagen public parks (gardens);
• öffentliche Anleihe public (government[al]) loan;
• öffentliche Ansprache public speaking;
• öffentliche Arbeiten public works;
• öffentliches Ärgernis public nuisance;
• öffentliche Ausschreibung public tender, bid invitation (US);
• öffentliches Bedürfnis public necessity (want);
• öffentliche Bedürfnisanstalt public lavatory (convenience, Br.), comfort station (US);
• öffentliche Bekanntmachung public notice, proclamation;
• öffentliche Belange public policy;
• Verkehrsweg zur öffentlichen Benutzung freigeben to open (dedicate, US) a highway;
• öffentlicher Bereich public sector;
• öffentliche Berufsausübung common calling;
• öffentlicher Betrieb public undertaking;
• öffentlicher Bücherrevisor professional (public) auditor, chartered (Br.) (certified public, US) accountant;
• öffentlicher Dienst civil (public) service, public-service business;
• 30.000 Stellen im öffentlichen Dienst streichen to eliminate 30,000 public-service jobs;
• öffentliche Dienststelle public office;
• öffentliches Eigentum public property;
• öffentliche Einrichtungen public facilities;
• öffentliche Erklärung public statement;
• öffentlicher Feiertag public (legal, bank, Br.) holiday;
• öffentliche Fernsprechzelle telephone booth, public call-box (Br.);
• öffentliche Finanzen public finance;
• öffentliche Fürsorge national (Br.) (public, social, US) assistance;
• öffentliches Gebäude public building;
• öffentliche Gelder public funds (Br.) (money);
• öffentliche Gelder bestimmungsgemäß ausgeben (verwenden) to use public money only for public purposes;
• öffentliche Hand public authorities, mortmain;
• öffentliche Hinterlegungsstelle public trustee office (Br.), legal custodian;
• öffentliches Interesse public policy (interest);
• öffentliches Krankenhaus public hospital;
• öffentlicher Kredit public loan;
• öffentliches Leben public life;
• ins öffentliche Leben eintreten to enter public life;
• öffentliche Meinung public opinion;
• sich die öffentliche Meinung dienstbar machen to exploit public opinion;
• öffentliche Mittel public funds;
• öffentlicher Parkplatz public parking place;
• gegen die öffentliche Ordnung verstoßen to break the peace, to violate law and order;
• öffentlicher Platz public place;
• öffentliches Rechnungswesen public accounts;
• öffentliches Recht public law;
• öffentliche Ruhe (Sicherheit) und Ordnung stören to break the peace;
• öffentliche Ruhe und Sicherheit peace of the state;
• öffentliche Schuld National Debt, government (public, US) debt;
• öffentliche Schulen state (public, US, Scot.) schools;
• in öffentlicher Sitzung (Gericht) in open court;
• öffentlicher Speicher public warehouse (US);
• öffentliches Transportunternehmen common carrier;
• öffentliche Urkunde public (legal) document;
• öffentliche Verhandlung hearing in open court, public trial;
• öffentliches Verkehrsmittel public vehicle (transportation, US);
• öffentliche Verkehrsmittel benutzen to ride in public transport;
• öffentliche Verlautbarung public announcement;
• öffentliche Versammlung open meeting;
• öffentlicher Versorgungsbetrieb public utility [undertaking];
• öffentliche Versteigerung public auction;
• öffentliche Verwaltung public administration;
• öffentliches Wohl public welfare;
• öffentlicher Wohnungsbau public-sector housing.
См. также в других словарях:
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Auditor's Opinion — A certification that accompanies financial statements and is provided by the independent accountants who audit a company s books and records and help produce the financial statements. The auditor s opinion will set out the scope of the audit, the … Investment dictionary
auditor — One who checks the accuracy, fairness, and general acceptability of accounting records and statements and then attests to them; e.g. a Certified Public Accountant. A State official whose duty is to examine the accounts of state agencies to… … Black's law dictionary
auditor — One who checks the accuracy, fairness, and general acceptability of accounting records and statements and then attests to them; e.g. a Certified Public Accountant. A State official whose duty is to examine the accounts of state agencies to… … Black's law dictionary
accountant — Person who works in field of accounting and is skilled in keeping books or accounts; in designing and controlling systems of account; in giving tax advice and preparing tax returns. An accountant authorized under applicable law to practice public … Black's law dictionary
