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1 adverse opinion
ауд. отрицательное [негативное, неблагоприятное\] заключение (заключение аудитора о том, что представленные данные не отражают фактическое состояние дел или не дают достоверного и добросовестного взгляда на фактическое состояние дел)See:qualified opinion, unqualified opinion, except for opinion, disclaimer of opinion, subject to opinion, auditor's opinion
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негативное заключение: неблагоприятное заключение аудитора о том, что представленные данные не отражают фактическое состояние дел или не соответствуют общепринятым принципам бухгалтерского учета.* * ** * *отрицательное заключение аудиторов; неблагоприятные результаты аудиторской проверки; отрицательное аудиторское заключение; отрицательное мнение. . Словарь экономических терминов . -
2 adverse opinion
1) Бухгалтерия: отрицательное мнение, неблагоприятное мнение (аудитора; см.также audit opinion мнение аудитора)2) Деловая лексика: противоположное мнение3) ЕБРР: отрицательное аудиторское заключение, неблагоприятные результаты аудиторской проверки, отрицательное заключение аудиторов4) Золотодобыча: неблагоприятное мнение -
3 adverse opinion
(см. audit opinion мнение аудитора)
Специализированный англо-русский словарь бухгалтерских терминов > adverse opinion
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4 adverse opinion
s.opinión adversa. -
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6 adverse opinion
несприятливі результати аудиторської перевірки; негативний аудиторський висновок; негативний висновок аудиторів -
7 adverse opinion
pernyataan tak setuju dari akuntan -
8 Adverse opinion
رأي معارض -
9 adverse opinion
• kielteinen lausunto -
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неблагоприятное мнение, негативное заключение аудитораEnglish-russian dctionary of contemporary Economics > adverse opinion
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неблагоприятное мнение, негативное заключение, мнение аудитора -
12 adverse opinion
отрицательное мнение; заключение в отчете аудитора, согласно которому финансовая отчетность не отражает достоверно и реально деятельность компании или она подготовлена не в соответствии с общепринятыми бухгалтерскими принципами.English-Russian dictionary of accounting and financial terms > adverse opinion
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13 adverse opinion
Fina statement in the auditor’s report of a company’s annual accounts indicating a fundamental disagreement with the company to such an extent that the auditor considers the accounts misleading -
14 opinion
[əˈpɪnjən]to act up to one's opinions действовать согласно своим убеждениям advance an opinion высказывать мнение adverse opinion противоположное мнение advisory opinion консультативное заключение audit opinion заключение по ревизии auditor's opinion заключение ревизора basic opinion базисная оценка opinion мнение, взгляд; to be of opinion that полагать, что; to have no settled opinions не иметь определенных взглядов be of the opinion полагать change one's opinion изменять свое мнение clean opinion беспристрастное заключение clean opinion непредвзятое мнение considered opinion твердое убеждение opinion мнение, заключение специалиста; counsel's opinion мнение адвоката о деле counsel's opinion письменное заключение адвоката dissenting opinion неортодоксальное мнение dissenting opinion особое мнение expert opinion заключение экспертизы expert opinion мнение эксперта expert opinion on claim for damages заключение экспертизы по иску об убытках to have the best opinion обратиться к лучшему специалисту (врачу и т. п.); to have (или to get) another opinion приглашать еще одного специалиста to have no opinion of быть невысокого мнения о; in my opinion по моему мнению, по-моему opinion мнение, взгляд; to be of opinion that полагать, что; to have no settled opinions не иметь определенных взглядов to have the best opinion обратиться к лучшему специалисту (врачу и т. п.); to have (или to get) another opinion приглашать еще одного специалиста to have no opinion of быть невысокого мнения о; in my opinion по моему мнению, по-моему in my opinion по моему мнению informed opinion обоснованная точка зрения judicial opinion судебная практика lawyer's opinion мнение адвоката legal opinion правовое заключение legal opinion судебное решение opinions differ посл. о вкусах не спорят; a matter of opinion спорный вопрос minority opinion мнение меньшинства official opinion официальное мнение opinion взгляд opinion заключение opinion мнение, заключение специалиста; counsel's opinion мнение адвоката о деле opinion мнение, заключение opinion мнение, взгляд; to be of opinion that полагать, что; to have no settled opinions не иметь определенных взглядов opinion мнение opinion оценка opinion представление opinion судебное решение opinion точка зрения opinion убеждение opinion by law lords мнение судебных лордов opinion by law lords решение судебных лордов opinion giver выразитель общественного мнения; opinion makers лица, формирующие общественное мнение opinion giver выразитель общественного мнения; opinion makers лица, формирующие общественное мнение opinion of the court судебное решение opinion poll опрос общественного мнения poll: opinion opinion опрос общественного мнения opinions differ посл. о вкусах не спорят; a matter of opinion спорный вопрос piecemeal opinion частичное заключение public opinion общественное мнение public: opinion officer (или official) государственный служащий; public opinion общественное мнение; public opinion poll опрос населения по (какому-л.) вопросу qualified opinion квалифицированное заключение separate opinion особое мнение unqualified opinion окончательное заключение по результатам ревизии -
15 opinion
сущ.1) общ. мнение, взгляд, убеждениеpolitical [religious\] opinions — политические [религиозные\] убеждения
opinion about [on\] (smth.) — мнение по поводу (чего-л.)
to be of opinion that — полагать, что
to have a low opinion of (smb., smth.) — быть низкого, плохого мнения о (ком-л., чем-л.)
in my opinion — по моему мнению, по-моему
See:2) эк., юр. заключение, оценка, мнение ( специалиста)See:accountant's opinion, adverse opinion, auditor's opinion, bond counsel opinion, due diligence opinion, except for opinion, fairness opinion, legal opinion, piecemeal opinion, qualified opinion, unqualified opinion, disclaimer of opinion, opinion shopping3) юр. мнение суда ( формальное изложение решения суда и его оснований)See:
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= accountant's opinion.* * *Мнение; заключение аудитора. . Словарь экономических терминов . -
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n1) мнение; взгляд; точка зрения2) оценка
- accountant's opinion
- adverse opinion
- advisory opinion
- auditor's opinion
- banker's opinion
- buyer's opinion
- concurring opinions
- counsel's opinion
- current opinion
- dissenting opinion
- expert opinion
- expert's opinion
- lay opinion
- majority opinion
- public opinion
- qialified opinion
- unified opinion
- unqualified opinion
- opinion of a commission of experts
- opinion of goods
- give an advisory opinion
- render an advisory opinion
- request an advisory opinion
- take counsel's opinionEnglish-russian dctionary of contemporary Economics > opinion
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18 adverse
adverse ['ædvɜ:s](a) (comment, criticism, opinion) défavorable, hostile; (circumstances, report) défavorable; Finance (balance, budget) déficitaire∎ the match was cancelled due to adverse weather conditions le match a été annulé à cause du mauvais temps;∎ the stock markets showed an adverse reaction to the Chancellor's budget les différentes places financières ont mal réagi au budget annoncé par le Chancelier de l'Échiquier -
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ə'pinjən1) (what a person thinks or believes: My opinions about education have changed.) opinión2) (a (professional) judgement, usually of a doctor, lawyer etc: He wanted a second opinion on his illness.) opinión3) (what one thinks of the worth or value of someone or something: I have a very high opinion of his work.) opinión•- be of the opinion that- be of the opinion
- in my
- your opinion
- a matter of opinion
opinion n opiniónwhat's your opinion of the new manager? ¿qué opinas del nuevo gerente?
opinión sustantivo femenino opinion; cambió de opinión he changed his mind; la opinión pública public opinion
opinión sustantivo femenino opinion: siempre está cambiando de opinión, she's always changing her mind ' opinión' also found in these entries: Spanish: adherirse - antinuclear - apoyarse - apreciación - asesorar - aventurar - cambio - certera - certero - concepto - consejo - criterio - decantar - decir - discutible - disidencia - ecuánime - emitir - encuesta - entender - fama - idea - impresión - incluso - judicatura - juicio - manifestar - mí - opinar - opositor - opositora - opuesta - opuesto - para - parecer - pericial - prender - previa - previo - pronunciarse - prospección - prudente - pulsar - ratificar - según - sentir - sesgar - solicitar - someter - sondeo English: about-face - about-turn - advance - adverse - approve of - argue - belief - book - change - colour - currency - current - dead - decided - differ - discount - editorial - esteem - estimation - feeling - find - frank - glowing - groundswell - high - inflated - initially - judge - judgement - judgment - like-minded - low - mind - minority - mirror - misguided - mixed - moderate - one-sided - opinion - opinion poll - opposing - opposite - outlook - partisan - poll - position - prerogative - prevail - prevailingtr[ə'pɪnɪən]■ what's your opinion of the new goalkeeper? ¿qué opinas del nuevo portero?2 (evaluation, estimation) opinión nombre femenino, concepto3 (professional judgement, advice) opinión nombre femenino profesional\SMALLIDIOMATIC EXPRESSION/SMALLin my opinion en mi opinión, a mi juicio, a mi parecerto be a matter of opinion ser discutibleto be of the opinion that... opinar que...to have a difference of opinion with somebody discrepar con alguiento have a high/low opinion of somebody tener buen/mal concepto de alguienopinion poll encuestaopinion [ə'pɪnjən] n: opinión fn.• concepto s.m.• consulta s.f.• dictamen s.m.• entender s.m.• idea s.f.• juicio s.m.• opinión s.f.• parecer s.m.• sentir s.m.• vista s.f.• voz (Voto) s.f.ə'pɪnjən1) c ( belief) opinión fwhat's your opinion? — ¿qué opinas?, ¿qué te parece?, ¿cuál es tu opinión or parecer?
to be of the opinion that — ser* de la opinión or del parecer de que
in my opinion — en mi opinión, a mi parecer, a mi juicio
opinion ON o ABOUT something — opinión sobre or acerca de algo
opinion OF something/somebody: what's your opinion of the plan/of Robinson? ¿qué opina del plan/de Robinson?, ¿qué opinión le merece el plan/Robinson?; to have a good o high/poor o low opinion of something/somebody — tener* buena/mala opinión de algo/alguien
2) c (evaluation, judgment) opinión f3) u ( of body of people) opinión f[ǝ'pɪnjǝn]opinion is moving away from the nuclear option — el consenso de opinión está dejando de lado la opción nuclear
1. N1) (=belief, view) opinión fwhat's your opinion of him? — ¿qué opinas de él?, ¿qué opinión te merece?
what's your opinion of this book? — ¿qué opinas de este libro?, ¿qué opinión te merece este libro?
well, that's my opinion — por lo menos eso pienso yo
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to ask sb's opinion (on or about sth) — pedir a algn su opinión or parecer (sobre or acerca de algo)when I want your opinion I'll ask for it! — ¡cuando quiera saber tu opinión, te la pediré!
if you ask my opinion, he's hiding something — mi opinión es que está ocultando algo
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there are differences of opinion as to what happened — hay discordancia or discrepancia de opiniones respecto a lo que pasó•
to form an opinion of sth/sb — formarse una opinión sobre algo/algnmany people have very strong opinions about this — mucha gente tiene opiniones muy definidas sobre or acerca de esto
she held the opinion that... — opinaba que...
to have a high or good opinion of sth/sb — tener un alto concepto de algo/algn, tener muy buena opinión de algo/algn
to have a poor or low opinion of sth/sb — tener un bajo concepto de algo/algn, tener muy mala opinión de algo/algn
I haven't much of an opinion of him — no tengo un alto concepto de él, no tengo muy buena opinión de él
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in my opinion — en mi opinión, a mi juicio•
it's a matter of opinion — es cuestión de opiniones•
to be of the opinion that... — opinar que...2) (=judgment) opinión f•
we need an expert opinion — necesitamos la opinión de un experto•
could you give us your professional opinion? — ¿nos puede dar su opinión (como) profesional?•
to seek a second opinion — pedir una segunda opinión3) (=the prevailing view) opinión fhe is in a position to influence opinion — está en una posición en la que puede ejercer influencia sobre las opiniones
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medical opinion was divided over the case — la opinión médica estaba dividida con respecto al casoconsensus, public 3.•
they are trying to turn world opinion against the United States — están intentando poner al mundo entero en contra de Estados Unidos2.CPDopinion former, opinion maker N — formador(a) m / f de opinión
opinion poll N — sondeo m (de opinión)
opinion survey N — encuesta f de opinión
* * *[ə'pɪnjən]1) c ( belief) opinión fwhat's your opinion? — ¿qué opinas?, ¿qué te parece?, ¿cuál es tu opinión or parecer?
to be of the opinion that — ser* de la opinión or del parecer de que
in my opinion — en mi opinión, a mi parecer, a mi juicio
opinion ON o ABOUT something — opinión sobre or acerca de algo
opinion OF something/somebody: what's your opinion of the plan/of Robinson? ¿qué opina del plan/de Robinson?, ¿qué opinión le merece el plan/Robinson?; to have a good o high/poor o low opinion of something/somebody — tener* buena/mala opinión de algo/alguien
2) c (evaluation, judgment) opinión f3) u ( of body of people) opinión f -
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nмнение, заключениеto be of the opinion — считать; полагать; придерживаться мнения
to differ in opinion — расходиться во мнениях / во взглядах
to exchange opinions (on smth) — обмениваться мнениями (по какому-л. вопросу)
to express one's opinion on smth — высказывать свое мнение о чем-л.
to give an advisory opinion (on smth) — давать консультативные заключения (по какому-л. вопросу)
to maintain one's opinion — отстаивать свое мнение
to manipulate public opinion — обрабатывать общественное мнение, манипулировать общественным мнением
to play to public opinion — подстраиваться под общественное мнение; искать популярности
to support smb's opinion — присоединяться к чьей-л. точке зрения
- advisory opinionto write down one's opinion — отзываться о чем-л.
- all shades of opinion
- ascertaining of opinion
- authoritative opinion
- black opinion
- broad spectrum of opinion
- collective opinion
- common opinion
- community of opinions
- comprehensive and frank exchange of opinion
- concurrence of opinions
- current opinion
- differences of opinion
- dissenting opinion
- divergence of opinion
- division of opinion
- embittered opinion
- enlightened public opinion
- expert opinion
- free exchange of opinions
- free flow of public opinion
- grassroots opinion
- in our opinion
- independent opinion
- international public opinion
- legal opinion
- liberal opinion
- mean opinion
- middle-of-the-road opinion
- mutual opinion
- original opinion
- personal opinion
- polarization of opinions
- positive opinion
- pro-government opinion
- progressive opinion
- public opinion is behind this policy
- public opinion was outraged
- public opinion
- roundup of press opinion
- sampling of public opinion
- separate opinion
- sharp differences of opinion
- slide in public opinion
- sound opinion
- state of public opinion
- strong opinion
- subjective opinion
- the tide of opinion is following more strongly against smth
- there is a growing body of opinion that...
- they are entitled to their opinion
- unanimous opinion
- wide body of opinion
- wide section of opinion
См. также в других словарях:
adverse opinion — An external auditor’s opinion that an entity’s financial statements do not conform with *Generally Accepted Accounting Principles, or do not offer a *fair presentation of the entity’s financial position, the results of its operations, or changes… … Auditor's dictionary
adverse opinion — An accounting term used in connection with the issuance of audited financial statements. An adverse opinion states that the entity s financial statements do not present fairly the financial position, results of operations, and changes in… … Black's law dictionary
adverse opinion — An accounting term used in connection with the issuance of audited financial statements. An adverse opinion states that the entity s financial statements do not present fairly the financial position, results of operations, and changes in… … Black's law dictionary
Adverse Opinion — A professional opinion made by an auditor indicating that a company s financial statements are misrepresented, misstated, and do not accurately reflect its financial performance and health. Adverse opinions are usually given after an auditor s… … Investment dictionary
adverse opinion — An opinion letter accompanying audited financial statements in which the CPA reports that the financial statements do not fairly present the financial position or the results of operations in conformity with GAAP. American Banker Glossary An… … Financial and business terms
adverse opinion — An opinion expressed in an auditors report to the effect that the financial statements do not give a true and fair view of the organization s activities. This situation usually arises when there is a disagreement between the auditor and the… … Big dictionary of business and management
adverse opinion — noun an opinion concerning financial statements (usually based on an audit by a CPA) that the statements as a whole do not present results fairly or are not in conformity with the generally accepted accounting practices of the United States •… … Useful english dictionary
adverse opinion — An opinion expressed in an auditors report to the effect that the financial statements do not give a true and fair view of the organization s activities. This situation usually arises when there is a disagreement between the auditor and the… … Accounting dictionary
adverse, averse — Adverse means opposed, contrary, hostile. Averse means reluctant and unwilling and implies a holding back because of distaste or dislike. The employees had an adverse opinion of the company plan. The company treasurer is averse to lending money… … Dictionary of problem words and expressions
opinion — A document prepared by an attorney for his client, embodying his understanding of the law as applicable to a state of facts submitted to him for that purpose; e.g. an opinion of an attorney as to the marketability of a land title as determined… … Black's law dictionary
opinion letter — Letter issued by a certified public accountant to accompany financial statements. The opinion letter has two parts. One describes the scope of the accountant s work in the preparation and testing, if any, related to the preparation of the… … Financial and business terms