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1 фінансова розважливість
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2 финансовое благоразумие
Универсальный русско-английский словарь > финансовое благоразумие
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3 wirtschaftliche Vernunft
f1. commercial sense2. financial prudence -
4 заниженность оценки; консерватизм
(также (conservatism) - одна из фундаментальных бухгалтерских концепций (fundamental accounting concepts). Заключается в том, что отчетность (financial statements) должна быть составлена на основе включения всей предвидимой кредиторской задолженности (anticipated liabilities) и расходов, в то время как прибыль можно включать только реализованную (realized profit)
Специализированный русско-английский словарь бухгалтерских терминов > заниженность оценки; консерватизм
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5 procéder
procéder [pʀɔsede]➭ TABLE 61. intransitive verb• je n'aime pas sa façon de procéder (envers les gens) I don't like the way he behaves (towards people)* * *pʀɔsede
1.
procéder à verbe transitif indirect ( se livrer)procéder à — to carry out [analyse, vérification, sondage]; to undertake [réforme, création d'emplois]
procéder à un tirage au sort/un vote — to hold a draw/a vote
2.
procéder de verbe transitif indirect
3.
* * *pʀɔsede vi1) (= agir) to proceedCe n'est pas ainsi qu'il faut procéder. — That's not the way to proceed.
2) (moralement) to behaveJe n'aime pas cette façon de procéder. — I don't like this way of going on.
3)procéder à (= effectuer) — to carry out
Ils ont ensuite procédé à l'analyse des échantillons. — They then carried out an analysis of the samples.
4)procéder de (= relever, tenir) — to be a product of
* * *procéder verb table: céderA procéder à vtr ind ( se livrer) procéder à to carry out [analyse, vérification, sondage]; to undertake [réforme, création d'emplois]; procéder à des opérations financières to carry out financial transactions; procéder à un tirage au sort/un vote to hold a draw/a vote; procéder à l'arrestation de qn to arrest sb; procéder à des arrestations to make arrests.B procéder de vtr ind ( relever) procéder de to be a product of; imagination qui procède d'un esprit pervers imagination which is the product of a perverted mind; évaluation qui procède de l'intuition assessment which is a product of intuition.C vi ( agir) to go about things; procéder par ordre to go about things methodically; comment allez-vous procéder? how are you going to go about it?; procéder par élimination to use a process of elimination.[prɔsede] verbe intransitif1. [progresser] to proceed2. [se conduire] to behave————————procéder à verbe plus préposition1. [effectuer] to conduct2. DROIT————————procéder de verbe plus préposition1. (littéraire) [provenir de] to proceed from, to originate intous ses problèmes procèdent d'une mauvaise administration all his problems spring ou derive from poor management
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