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101 консолидированный баланс
Русско-английский юридический словарь > консолидированный баланс
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102 консолидированный баланс
Русско-английский юридический словарь > консолидированный баланс
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103 консолидированный баланс
Бизнес, юриспруденция. Русско-английский словарь > консолидированный баланс
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104 сводный баланс
Бизнес, юриспруденция. Русско-английский словарь > сводный баланс
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105 estado de contabilidad consolidado
• consolidated balance sheet• consolidated statement of conditionDiccionario Técnico Español-Inglés > estado de contabilidad consolidado
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106 konsolidovani bilans
• consolidated accounts; consolidated balance sheet -
107 консолидированный Баланс группы компаний
Входит в состав консолидированной финансовой отчетности (consolidated financial statements)
Специализированный русско-английский словарь бухгалтерских терминов > консолидированный Баланс группы компаний
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108 дата представления сводного финансового отчета
Русско-английский словарь по экономии > дата представления сводного финансового отчета
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109 сводный баланс
Русско-английский научно-технический словарь Масловского > сводный баланс
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110 сводный баланс
1) Engineering: master balance sheet2) Economy: composite balance sheet, consolidated balance sheet (объединённый), consolidated balance-sheet, consolidated financial statement, consolidated statement, cumulative balance sheet, master summary sheet, overall balance sheet, summary statement, composition balance sheet, summary balance3) Accounting: summary balance sheet4) Business: consolidated accounts, consolidated balance5) Oilfield: balance sheet -
111 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. -
112 bilancio
m (pl -ci) balance( rendiconto) balance sheetbilancio annuale annual accountsbilancio consuntivo closing balancebilancio dello Stato national budgetbilancio preventivo budgetfare il bilancio draw up a balance sheetfig take stockrelazione f annuale di bilancio annual report* * *bilancio s.m.1 (econ., comm.) balance; (spec. di previsione) budget; ( di esercizio) balance sheet: bilancio attivo, passivo, credit, debit balance; bilancio comunitario, community budget; bilancio consolidato, consolidated balance sheet; bilancio consuntivo, closed budget (o final balance); bilancio dello stato, (national) budget; bilancio di costituzione, establishment balance sheet; bilancio di apertura, opening balance sheet; bilancio familiare, household budget; bilancio in pareggio, balanced budget; bilancio provvisorio, interim (o provisional) balance sheet; bilancio ( statale) di competenza, budget of authorisation; bilancio annuale, annual balance sheet; revisione, verifica del bilancio, balance sheet auditing (o audit); voce di bilancio, balance sheet item; bilancio di apertura, opening balance; bilancio di chiusura, closing balance; bilancio fiscale, tax balance sheet; bilancio di verifica, trial balance; bilancio preventivo delle vendite, sales budget; fare un bilancio, to draw up (o strike) a balance sheet; approvare il bilancio, to pass the budget; chiudere un bilancio in attivo, to close a balance (o to balance the books) with a profit (o in the black); chiudere un bilancio in passivo, to close a balance (o to balance the books) with a loss (o in the red); chiudere un bilancio in pareggio, to balance the budget (o the break even); fare un bilancio preventivo, to budget; falsificare un bilancio, to counterfeit a balance // di bilancio, budgetary // fuori bilancio, off balance sheet2 (fig.) (net) result, outcome: fare il bilancio della propria vita, to take stock of one's life; mettere in bilancio, to consider (o to take into consideration); fare il bilancio di una situazione, to take stock (o to weigh the pros and cons) of a situation* * *Rossi Spa ha chiuso il bilancio in attivo, passivo — Rossi Spa made a profit, loss in the last financial year
iscrivere a bilancio — to include [sth.] in the budget [uscita, entrata]
2) (di catastrofe, incidente) toll, cost3) fig. (valutazione)fare il bilancio di qcs. — to take stock of sth., to review sth.
•bilancio preventivo o di previsione budget; bilancio pubblico — Budget
* * *bilanciopl. -ci /bi'lant∫o, t∫i/sostantivo m.1 amm. (preventivo) budget; (rendiconto) balance (sheet); Rossi Spa ha chiuso il bilancio in attivo, passivo Rossi Spa made a profit, loss in the last financial year; bilancio in pareggio balanced budget; chiudere il bilancio in pareggio to break even; iscrivere a bilancio to include [sth.] in the budget [uscita, entrata]2 (di catastrofe, incidente) toll, cost; bilancio ufficiale delle vittime official death toll3 fig. (valutazione) fare il bilancio di qcs. to take stock of sth., to review sth.; qual è il bilancio dell'anno? how did the year turn out?bilancio di apertura opening balance; bilancio di chiusura closing balance; bilancio energetico energy balance; bilancio familiare household budget; bilancio preventivo o di previsione budget; bilancio pubblico Budget. -
113 Konzernbilanz
Konzernbilanz f FIN, RW combined financial statement, consolidated balance sheet, consolidated financial statement* * *f <Finanz, Rechnung> combined financial statement, consolidated balance sheet, consolidated financial statement* * *Konzernbilanz
consolidated (group) balance sheet, group financial statement (US), consolidated [financial] statement[s] (US) -
114 зведений
1) (про руку, ногу) contracted, cramped2) ( про рахунок) settled, closed3) summaryзведений баланс — summary balance, consolidated balance-sheet, composition balance sheet, consolidated ( financial) statement
зведений звіт — consolidated return, consolidated report, general report, master accounts
4) ( з кількох компонентів) combined, compositeзведений батальйон — composite ( mixed) battalion
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115 сводный финансовый отчёт
1) Economy: consolidated financial statement (совместный для материнской и дочерних компаний, в котором элиминированы взаиморасчёты), consolidated statement (совместный для материнской и дочерних компаний, в котором элиминированы взаиморасчёты), summary statement2) Accounting: combined financial statement, consolidated balance (sheet)3) Business: consolidated accounts, consolidated balance sheet, consolidated financial statement, consolidated income statement, consolidation accounts4) EBRD: consolidated financial reportУниверсальный русско-английский словарь > сводный финансовый отчёт
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116 consolidato
1. adj consolidatedfinance bilancio consolidato consolidated balance sheet( saldo) well-established2. m ( debito consolidato) consolidated debtfinance consolidato redimibile redeemable debt* * *consolidato agg.1 consolidated, firm, well-established: la sua reputazione è ben consolidata, his reputation is well-established2 (fin.) consolidated: fondo consolidato, consolidated fund; bilancio consolidato, consolidated balance sheet; non consolidato, ( di debito pubblico) unfunded◆ s.m. (fin.) funded debt, consolidated annuities (pl.), consols (pl.). -
117 Gemeinschaftsbilanz
Gemeinschaftsbilanz f RW consolidated balance sheet* * *f < Rechnung> consolidated balance sheet* * *Gemeinschaftsbilanz
consolidated balance sheet -
118 Gesamtbilanz
Gesamtbilanz f 1. GEN general statement; 2. RW consolidated balance sheet, general statement* * *f 1. < Geschäft> general statement; 2. < Rechnung> consolidated balance sheet, general statement* * *Gesamtbilanz
consolidated balance sheet -
119 konsolidierte Bilanz
konsolidierte Bilanz f FIN, RW consolidated balance sheet* * *f < Rechnung> consolidated balance sheet* * *konsolidierte Bilanz
consolidated balance sheet ([financial] statements, US) -
120 Konzernbilanz
f WIRTS. consolidated (group) balance sheet* * *Kon·zern·bi·lanzf FIN consolidated balance sheet* * *
См. также в других словарях:
Consolidated Balance Sheet — A report showing the financial position of a company and its subsidiaries. Also known as a consolidated account. ► See also Balance Sheet … Financial and business terms
consolidated balance sheet — The balance sheet of a group providing the financial information contained in the individual financial statements of the parent company of the group and its subsidiary undertakings, combined subject to any necessary consolidation adjustments. It… … Accounting dictionary
consolidated balance sheet — The balance sheet of a group providing the financial information contained in the individual financial statements of the parent company of the group and its subsidiary undertakings, combined subject to any necessary consolidation adjustments. It… … Big dictionary of business and management
consolidated balance sheet — /kənˌsɒlɪdeɪtɪd bæləns ʃi:t/ noun a balance sheets of subsidiary companies grouped together into the balance sheet of the parent company … Dictionary of banking and finance
consolidated balance sheet — A statement of financial position which combines the assets, liabilities, and stockholders equity of a parent corporation and its subsidiary … Black's law dictionary
consolidated balance sheet — A statement of financial position which combines the assets, liabilities, and stockholders equity of a parent corporation and its subsidiary … Black's law dictionary
Balance sheet — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
balance sheet — A statement of financial position of any economic unit, disclosing as at a given moment of time, the value of its assets, liabilities, and equity of the owners in conformity with generally accepted accounting principles. See also profit and loss… … Black's law dictionary
balance sheet — A statement of financial position of any economic unit, disclosing as at a given moment of time, the value of its assets, liabilities, and equity of the owners in conformity with generally accepted accounting principles. See also profit and loss… … Black's law dictionary
group balance sheet — /gru:p bæləns ʃi:t/ noun a consolidated balance sheet, the balance sheets of subsidiary companies grouped together into the balance sheet of the parent company … Dictionary of banking and finance
off-balance sheet arrangement — USA Defined in Rule 303 of Regulation S K as any transaction, agreement or other contractual arrangement to which an entity that is not consolidated with the company is a party, under which the company has one of the following: • Any obligation… … Law dictionary