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1 firm of chartered accountants
Юридический термин: фирма присяжных бухгалтеровУниверсальный англо-русский словарь > firm of chartered accountants
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2 accountant
сущ.1) эк. тр., учет бухгалтер (специалист, который на основании принципов бухгалтерского учета анализирует финансовую информацию и составляет финансовые отчеты)Whether an organisation calls its accountant a management accountant, a financial accountant or just an accountant doesn't matter. — Не имеет значения, как называть бухгалтера компании: бухгалтером по управленческому учету, финансовым бухгалтером или просто бухгалтером.
company’s accountant — бухгалтер компании
Syn:See:chief accountant, general accountant, junior accountant, semisenior, senior accountant а) accountant's department, accounting clerk, book-keeper, accountant-in-charge 2), in-charge accountant2) учет, ауд. специалист по учету (лицо, оказывающее бухгалтерские услуги, такие как составление финансовых отчетов и налоговых деклараций, аудиторская проверка финансовых документов и т. п.; часто специализируется на учете в определенных сферах, напр., налогообложении, производственном учете и т. п.)See:academic accountant, budget accountant, certified accountant, chartered accountant, cost accountant, costs accountant, financial accountant, independent accountant, industrial accountant, management accountant, practicing accountant, private accountant, professional accountant, property accountant, public accountant, senior accountant б), systems accountant, tax accountant, Accountants' index, accountant's liability, accountants professional liability insurance, accountant's lien, accountant's opinion, accountant privilege, accountant's report, accountant's responsibility, accountant-in-charge 1), in-charge accountant, Accountant's Magazine, Taxation for Accountants, The Accountant, The Accountant's Magazine, American Institute of Accountants, American Society of Woman Accountants, Association of Authorised Public Accountants, Association of Certified and Corporate Accountants, Association of Chartered Certified Accountants, Association of Government Accountants, Australian Society of Certified Practicing Accountants, International Congress of Accountants, International Federation of Accountants, National Association of Accountants, National Society of Accountants, accounting 1) а), audit 1) а) accounting firm, financial statement, quality review 2)
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(Acct.) 1) бухгалтер; квалифицированное лицо, имеющее диплом или лицензию на право заниматься бухгалтерским учетом; см. accounting; 2) = auditor.* * *. . Словарь экономических терминов .* * *бухгалтер-ревизор; аудиторлицо, обученное ведению бухгалтерских книг, в которых регистрируются все финансовые трансакции коммерческих или иных организаций, и составлению периодической отчетности -
3 certified public accountant
сокр. CPA учет, амер. дипломированный общественный [независимый\] бухгалтер (лицо, сдавшее специальные квалификационные экзамены Института дипломированных общественных бухгалтеров, отработавшее определенное количество лет по специальности, достигшее определенного возраста и удовлетворяющее другим требованиям регулирующих и лицензирующих органов; получает лицензию на составление аудиторского заключения о достоверности финансовой отчетности компаний)Syn:See:American Institute of Certified Public Accountants, American Society of Certified Public Accountants, American Women's Society of Certified Public Accountants, accounting firm, CPA firm, peer review б), quality review 2) б)
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abbrev.: CPA certified public accountant дипломированный бухгалтер, выдержавший необходимые экзамены, получивший соответствующий диплом (сертификат) и обладающий необходимым опытом и квалификацией; специализируется на аудите, организации учета, помощи в подготовке налоговых деклараций юридическим и физическим лицам; в США требования для получения диплома определяются властями штатов.Англо-русский экономический словарь > certified public accountant
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