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1 balance sheet audit
Fina limited audit of the items on a company’s balance sheet in order to confirm that it complies with the relevant standards and requirements. Such an audit involves checking the value, ownership, and existence of assets and liabilities and ensuring that they are correctly recorded. -
2 auditoría de balance
• balance sheet audit -
3 auditoría del balance
• balance sheet audit -
4 внутригрупповые обороты
Audit: intracompany balanceУниверсальный русско-английский словарь > внутригрупповые обороты
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5 остаток по счёту
Audit: account balance -
6 сальдо задолженности
Audit: outstanding balanceУниверсальный русско-английский словарь > сальдо задолженности
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7 балансовая статья
Audit: on-balance-sheet item -
8 метод убывающего остатка
Audit: diminishing balance methodУниверсальный русско-английский словарь > метод убывающего остатка
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9 метод уменьшаемого остатка
Audit: declining balance method (амортизация)Универсальный русско-английский словарь > метод уменьшаемого остатка
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10 ревизовать баланс
audit a balance [sheet]Banks. Exchanges. Accounting. (Russian-English) > ревизовать баланс
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11 Bilanz
Bilanz f RW balance sheet, B/S, asset and liability statement (Bilanz i. e. S.: Ausweis der Aktiva und Passiva); annual financial statements, annual accounts, statement of financial position (Bilanz i. w. S. als Jahresabschluss einschließlich GuV, Anhang, Lagebereicht, Kapitalflussrechnung, usw.; may include in the wider sense income statement, notes, cash flow statement etc.) • außerhalb der Bilanz FIN off-balance-sheet • die Bilanz kippen GEN tilt the balance • die Bilanz verschleiern RW (BE, infrml) fiddle the balance, (infrml) cook the books (ein Bilanzdelikt = accounting fraud und Verstoß gegen das Gebot der Bilanzklarheit = principle of unambiguous presentation of balance sheet items; anders: Bilanzkosmetik oder Window-Dressing; illegal action; cp. window-dressing = year end legal action) • die Bilanz ziehen 1. GEN strike a balance; 2. RW balance the books • in der Bilanz ansetzen RW show in the balance sheet, report in the balance sheet (Synonym: in der Bilanz ausweisen, bilanzieren) • in der Bilanz getrennt ausweisen RW show separately in the balance sheet* * *f < Rechnung> annual accounts, asset and liability statement, balance sheet (B/S), statement of financial position ■ außerhalb der Bilanz < Finanz> off-balance-sheet ■ die Bilanz kippen < Geschäft> tilt the balance ■ die Bilanz ziehen 1. < Geschäft> strike a balance; 2. < Rechnung> balance the books* * *Bilanz
balance [of accounts], (Bilanzformular) balance sheet, statement [of assets and liabilities] (US), overall statement (US), statement of conditions (US);
• abgekürzte Bilanz condensed balance sheet, trial balance;
• aktive Bilanz credit balance, (Handelsbilanz) favo(u)rable (credit) balance;
• aufgestellte Bilanz balance sheet;
• ausführliche Bilanz detailed balance sheet;
• außenwirtschaftliche Bilanz visible (foreign-trade) balance;
• berichtigte Bilanz post-closing balance sheet, [post-]closing trial balance;
• fiktive Bilanz proforma balance sheet (statement, US);
• finanzwirtschaftliche Bilanz statement of application of funds (US), source and disposition statement;
• frisierte Bilanz faked (cooked, doctored, window-dressed) balance sheet;
• gefälschte Bilanz false (faked, fraudulent, cooked, doctored) balance sheet;
• vertikal gegliederte Bilanz vertical-form balance sheet;
• genormte Bilanz common-size statement;
• geprüfte Bilanz certified balance, audited balance sheet;
• jährliche Bilanz annual balance sheet;
• konsolidierte Bilanz consolidated balance sheet;
• neueste Bilanz up-to-date balance sheet;
• passive Bilanz adverse balance;
• reine Bilanz final balance;
• rohe Bilanz trial (rough) balance;
• ungeprüfte Bilanz unaudited balance sheet;
• vergleichende Bilanz comparative balance sheet;
• verschleierte Bilanz veiled (window-dressed, tampered, faked, cooked, doctored) balance sheet;
• mit Prüfungsvermerk versehene Bilanz certified financial statement (US);
• versicherungstechnische Bilanz actuarial valuation;
• vorläufige Bilanz tentative balance sheet;
• zusammengefasste Bilanz consolidated (summarized, condensed) balance sheet;
• Bilanz einer Aktiengesellschaft corporate balance sheet (statement, US); Bilanz
• ohne Aufwand und Ertrag post-closing trial balance;
• Bilanz eines Einzelkaufmanns sole trader’s balance sheet;
• Bilanz per 30. Juni balance sheet as of 30th of June;
• Bilanz einer OHG partnership balance sheet;
• Bilanz einer Vermögensverwaltung fund balance sheet;
• Bilanz der gesamten Volkswirtschaft net results of overall economic activity;
• Bilanz abschließen to bring down a balance;
• Bilanz analysieren to analyse (interpret, break down, US) a balance sheet;
• in der Bilanz aufführen to show in the balance;
• in der Bilanz unter langfristigen Schulden aufführen to place on the balance sheet among the long-term liabilities;
• in die Bilanz aufnehmen to include in the balance sheet;
• Bilanz aufstellen (erstellen) to strike (get out, prepare, draw up) a balance sheet, to make up a balance [sheet];
• Bilanz fälschen (frisieren, verschleiern) to cook (doctor, fake) a balance sheet;
• Bilanz genehmigen to approve [of] a balance sheet (US coll.);
• in der Bilanz positiv gestalten to show up in black on the balance sheet (US coll.);
• Bilanz lesen to read the balance sheet;
• Bilanz machen to balance;
• Bilanz überprüfen to audit a balance sheet;
• Bilanz veröffentlichen to make the balance sheet public;
• eine Bilanz in Euro veröffentlichen to publish a balance sheet in euro;
• Bilanz vorlegen to submit a balance sheet;
• Bilanz nach den Grundsätzen ordnungsgemäßer Buchführung und Bilanzierung vorlegen to represent a financial statement fairly in accordance with generally accepted accounting principles;
• Bilanz zergliedern to analyse (analyze, US, break down, US) a balance sheet;
• Bilanz ziehen to balance the books, to strike a balance sheet;
• Bilanz seines Lebens ziehen to take stock of one’s life. -
12 prüfen
prüfen v 1. GEN examine, survey, (BE) analyse, (AE) analyze, inspect; 2. PAT search; 3. PERS examine; 4. RW audit • prüfen und für richtig befinden GEN approve (billigen)* * *v 1. < Geschäft> examine, survey, analyse (BE), analyze (AE), inspect; 2. < Patent> search; 3. < Person> examine; 4. < Rechnung> audit ■ prüfen und für richtig befinden < Geschäft> approve* * *prüfen
to prove, (besichtigen) to inspect, to survey, (erproben) to try, to test, (Maschine) to overhaul, (nachprüfen) to verify, to check, (Polizei) to investigate, to screen (US), (überprüfen) to control, to look over, to review;
• Bilanz prüfen to audit a balance sheet;
• Bücher prüfen to audit [the books], to inspect the books;
• Dokumente prüfen to verify documents;
• etw. genau prüfen to scrutinize s. th.;
• gründlich prüfen to scrutinize, to canvass, to probe, to sift to the bottom;
• Konto prüfen to audit (verify, check) an account;
• Kredit prüfen to check a credit;
• laufend prüfen to have under constant examination;
• Münze auf das vorgeschriebene Gewicht prüfen to test a coin for weight;
• Muster prüfen to have a look at the pattern;
• Qualität prüfen to check quality;
• Rechnung prüfen to audit (examine, check) an account, to check a bill;
• Stück Stoff auf seine Qualität prüfen to finger a piece of cloth;
• Testament prüfen to prove a will;
• Unterschrift auf ihre Echtheit prüfen to authenticate a signature;
• Ware prüfen to inspect goods. -
13 ревизовать баланс
Economy: audit a balance, audit a balance-sheet -
14 verificare
check* * *verificare v.tr.1 to verify; to inspect; to examine; to check, to control; (amm.) to audit: verificare le affermazioni di qlcu., to verify s.o.'s statements; verificare un documento, to verify (o to examine) a document; verificare i fatti, una teoria, to verify (o to check) facts, a theory // (amm.): verificare le cifre, to check figures; verificare i conti, i libri, to audit the accounts, the books; verificare un bilancio, to audit a balance sheet // (comm.): verificare un carico, to inspect a cargo; verificare lo stato della merce, to verify the condition of the goods // (dir.) verificare l'autenticità di un documento, un testamento, to probate a document, a will2 (inform.) to verify.◘ verificarsi v.intr.pron.1 ( accadere) to happen, to take* place; to pass: questo si verifica troppo spesso, this happens too often; oggi si sono verificati due gravi incidenti, there were two serious accidents today* * *[verifi'kare]1. vt1) (controllare: verità) to check, verify2) Fin to audit3) (Mat : teoria, postulato) to prove2. vip (verificarsi)(accadere) to happen, occur, take place, (avverarsi) to prove (to be)* * *[verifi'kare] 1.verbo transitivo1) (controllare) to check [strumento, calcoli, conti]; to control [ qualità]2) (accertare) to check, to verify [affermazione, testimonianza]; to confirm [ ipotesi]verificare l'esattezza di qcs. — to check sth. for accuracy
2.gli hanno posto delle domande per verificare la sua conoscenza dell'inglese — they tested him on his knowledge of English
verbo pronominale verificarsi1) (succedere) [evento, incidente, errore] to occur; [ cambiamento] to come* about, to occur2) (avverarsi) to come* true* * *verificare/verifi'kare/ [1]1 (controllare) to check [strumento, calcoli, conti]; to control [ qualità]2 (accertare) to check, to verify [affermazione, testimonianza]; to confirm [ ipotesi]; verificare l'esattezza di qcs. to check sth. for accuracy; gli hanno posto delle domande per verificare la sua conoscenza dell'inglese they tested him on his knowledge of EnglishII verificarsi verbo pronominale1 (succedere) [evento, incidente, errore] to occur; [ cambiamento] to come* about, to occur2 (avverarsi) to come* true. -
15 Umweltbilanz
f ÖKO. environmental balance sheet* * *Um·welt·bi·lanzf environmental audit [or balance sheet]* * * -
16 модель нулевого остатка
1) Commerce: ( на основе покрытия затрат) zero-balance models (cost recovery basis)Универсальный русско-английский словарь > модель нулевого остатка
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17 сальдо по счёту
1) Accounting: balance on an account2) Audit: account balance -
18 Bilanz prüfen
Bilanz prüfen
to audit a balance sheet -
19 Bilanz überprüfen
Bilanz überprüfen
to audit a balance sheet -
20 проведение ревизии
Русско-английский большой базовый словарь > проведение ревизии
См. также в других словарях:
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Audit — For other uses, see Audit (disambiguation). Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management … Wikipedia
Audit substantive test — Substantive procedures (or substantive tests) are those activities performed by the auditor during the substantive testing stage of the audit that gather evidence as to the completeness, validity and/or accuracy of account balances and underlying … Wikipedia