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1 accountant
(acct)бухг. бухгалтер; ревізор, контролер; експерт з аналізу балансів і фінансової звітностіспеціаліст-практик з бухгалтерії (accountancy¹); ♦ до бухгалтерських послуг можна включити, напр.: підготовку податкових декларацій (tax returns); проведення ревізії (audit) фінансових звітів; консультації з питань доходу (income) чи витрат; опрацювання фінансових планів тощо; складність бухгалтерської системи вимагає бухгалтерів-спеціалістів з різних сфер бухгалтерії, напр.: дипломований громадський бухгалтер (амер. Certified Public Accountant — CPA), який належить до професійного закладу і здійснює незалежну ревізію фінансових звітів, дає поради у справах менеджменту (management) тощо; дипломований бухгалтер вищої кваліфікації (австрал., англ., канад. Chartered Accountant — CA), член Інституту бухгалтерів, уповноважений здійснити аудиторський висновок (audit opinion) з приводу перевірки бухгалтерського звіту (financial statements) компанії (company); головний бухгалтер-аналітик (management accountant), який готує фінансову інформацію для керівництва як матеріал для планування (planning), контролю, прийняття рішення тощо; головний бухгалтер-контролер (амер. controller/comptroller), завідує головною бухгалтерією організації, відповідаючи за адміністрацію податку (tax), фінансову звітність, аудиторську перевірку керівництва, облікову систему (accounting system), внутрішню аудиторську перевірку (internal audit) тощо; бухгалтер з обліку витрат виробництва (cost accountant), який відповідає за аналіз вартості продукції═════════■═════════budget accountant бухгалтер-контролер з виконання кошторису; certified accountant дипломований бухгалтер; certified management accountant (CMA) дипломований бухгалтер управлінського обліку; certified public accountant; chartered accountant; chief accountant головний бухгалтер; chief managerial accountant головний бухгалтер-аналітик • голова облікового апарату; cost accountant; financial accountant бухгалтер фінансової звітності • бухгалтер-калькулятор; independent accountant незалежний бухгалтер • аудитор; industrial accountant бухгалтер промислового підприємства; junior accountant молодший бухгалтер; management accountant; managerial accountant головний бухгалтер-аналітик; private accountant приватний бухгалтер-практик; professional accountant професійний бухгалтер; public accountant громадський бухгалтер; public finance accountant бухгалтер громадських фінансів; senior accountant старший бухгалтер; tax accountant бухгалтер з оподаткування═════════□═════════accountant in charge головний бухгалтер; accountant's indemnity insurance страхування для компенсації збитків бухгалтера; accountant Неп право бухгалтера на утримання документів до здійснення платежу; accountant privilege право клієнта на конфіденційність при наданні матеріалів бухгалтерові; American Institute of Certified Public accountants (AICPA) Американський інститут дипломованих громадських бухгалтерів; Australian Society of Certified Practising accountants (ASCPA) Австралійське товариство дипломованих бухгалтерів-практиків; Canadian Institute of Chartered accountants (CICA) Канадський інститут дипломованих бухгалтерів; International Federation of accountants (IFA) Міжнародна федерація бухгалтерів; National Association of accountants (NAA) амер. Національна асоціація бухгалтерів═════════◇═════════бухгалтер < нім. Buchhalter < Buch — книга і halten — тримати, через рос. або польс. (ЕСУМ 1: 311-312); форма бухгальтер (зах укр.); бухгальтерія (зах. укр.) < польс. buchalter (ЕС-СУМ 1: 191)▹▹ auditor -
2 _слово; сила слова
actions speak louder than words better ask, than go astray better the foot slip than the tongue better one word in time than two afterwards brevity is the soul of wit by work you get money, by talk you get knowledge easier said than done empty vessels make the greatest sound fine words butter no parsnips fine words dress ill deeds first think, then speak a flow of words is no proof of wisdom a fool is known by his conversation a good tongue is a good weapon a good word costs no more than a bad one great barkers are no biters great cry and little wool a great talker may be no fool, but he is one that relies on him great talkers are like broken pitchers: everything runs out of them great talkers are little doers hard words break no bones he that talks much errs much he that talks much lies much he who says little may be a fool or a genius he who says what he likes shall hear what he does not like hear much, speak little hold your tongue an honest man's word is as good as his bond if your swear you will catch no fish immodest words are in all cases indefensible it is not with saying "honey, honey" that sweetness comes into the mouth a kind word goes a long way least said, soonest mended let not your tongue cut your throat a man never becomes an orator if he has anything to say a man of words and not of deeds is like a garden full of weeds many speak much who cannot speak well many a truth is spoken is jest more have repented speech than silence much ado about nothing never answer a question until it is asked no sooner said than done one tongue is enough for two women out of the fullness of the heart the mouth speaks pleasant words are valued but do not cost much the pen is mightier than the sword pigs grunt about everything and nothing say little but think more say little; write less; print least silly question, silly answer speak of angels and they flap their wings speak when you are spoken to; come when you are called speech is silver(n), silence is golden speech is the gift of all but the thought of few speech was given a man to conceal his thoughts a still tongue makes a wise head ten measures of talk were sent down from heaven, and women took nine it is not every question that deserves an answer the tongue always returns to the sore tooth the tongue is not steel but it cuts the tongue is the only tool that grows sharper with use an unkind word is better left unspoken what is writ is writ a woman fights with her tongue a woman's hair is long, but her tongue is longer a word before is worth two behind a word spoken is past recalling a word to the wise is sufficient words and deeds are not weighed in the same balance words are but wind words are the wise man's counters and the fool's money words cut more than swords words pay no debts the worst wheel of the cart makes the most noise wounds made by words are hard to heal you are master of the unspoken word; the spoken word is master of youEnglish-Ukrainian dictionary of proverbs > _слово; сила слова
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