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1 qualified report
Englisch-Deutsch Fachwörterbuch der Wirtschaft > qualified report
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2 qualified report
заключение с оговорками
Аудиторское заключение (auditors report), в котором отмечается, что по той или иной причине аудиторы не могут считать отчетность компании истинным и адекватным отражением состояния ее дел. Заключения с оговорками, как правило, делаются по небольшим компаниям, в которых трудно наладить хороший внутренний бухгалтерский контроль. Однако подобные заключения, касающиеся открытой акционерной компании с ограниченной ответственностью, считаются серьезным, “чрезвычайным” происшествием.
[ http://www.vocable.ru/dictionary/533/symbol/97]Тематики
EN
Англо-русский словарь нормативно-технической терминологии > qualified report
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3 qualified report
ауд. = qualified opinion
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= qualified opinion.* * *опубликованное аудиторское заключение, в котором аудиторы выражают неудовлетворение отчетностью компании, где, по их мнению, неточно отражено состояние дел фирмы -
4 qualified report
1) аудиторское заключение, содержащее оговорки, условное позитивное заключение аудитора2) см. qualified opinion -
5 QUALIFIED REPORT
(заключение с оговорками) Аудиторское заключение (auditors report), в котором отмечается, что по той или иной причине аудиторы не могут считать отчетность компании истинным и адекватным отражением состояния ее дел. Заключения с оговорками, как правило, делаются по небольшим компаниям, в которых трудно наладить хороший внутренний бухгалтерский контроль. Однако подобные заключения, касающиеся открытой акционерной компании с ограниченной ответственностью, считаются серьезным, “чрезвычайным” происшествием. -
6 qualified report
1) Экономика: отчёт аудитора, содержащий оговорки2) Бухгалтерия: условное заключение, условное мнение, условное оценка -
7 qualified report
умовно позитивний аудиторський висновок; аудиторський висновок із застереженнями; висновок аудитора на підставі обмеженої аудиторської перевірки -
8 qualified report
rapport m réservé -
9 qualified\ report
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10 qualified report
аудиторское заключение, содержащее оговоркиEnglish-russian dctionary of contemporary Economics > qualified report
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11 qualified report
s.informe con salvedades. -
12 qualified, report
(auditor)rapport m avec réserve, rapport m nuancé par une réserve -
13 qualified
qualified ['kwɒlɪfaɪd]∎ qualified teachers professeurs mpl qualifiés ou diplômés;∎ our staff are highly qualified notre personnel est hautement qualifié;∎ applications are invited from suitably qualified persons for appointment to the position of lecturer in French nous recherchons des personnes qualifiées pour un poste d'assistant de français(b) (able, competent) compétent, qualifié;∎ a respected journalist, he is well qualified to write about this issue en tant que journaliste éminent, il est à même d'écrire ou il est bien placé pour écrire un article à ce sujet;∎ I don't feel qualified to discuss such matters je ne suis pas à même de discuter de cela(c) (limited, conditional) mitigé;∎ their efforts met with qualified praise leurs efforts ont recueilli des louanges mitigées ou réservées►► Banking qualified acceptance acceptation f conditionnelle ou sous condition;Banking qualified approval approbation f avec réserve;Accountancy qualified report rapport m réservé;qualified success demi-succès m -
14 qualified opinion
1) общ. квалифицированное заключение [мнение\] (мнение специалиста о чем-л. из области его квалификации)You will get a qualified opinion based on an expert's examination of the scan. — Вы получите квалифицированное заключение эксперта после того, как он осмотрит снимок.
2) ауд. условно-положительное заключение аудитора, заключение с оговорками (составляется в случаях, когда аудитор считает, что безусловно-положительное заключение не может быть составлено, но и нет существенных факторов для отрицательного заключения аудитора)Syn:Ant:auditor's opinion, qualified accounts, subject to opinion, except for opinion, disclaimer of opinion, adverse opinionSee:auditor's opinion, qualified accounts, subject to opinion, except for opinion, disclaimer of opinion, adverse opinion
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квалифицированное мнение: заключение аудитора по отчетности компании с определенными ограничениями в связи, напр., с судебным иском или невозможностью подтвердить точность учета; такое заключение не означает, что допущены нарушения, а привлекает внимание к проблемам; = qualified report.* * ** * *условно положительное аудиторское заключение; аудиторское заключение с оговорками; заключение аудитора на основании ограниченной аудиторской проверки. . Словарь экономических терминов .* * *квалифицированное заключение аудитора по отчетности компании -
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2) ограниченный, с оговоркой• -
16 qualified
(a) (having diploma) diplômé(e);∎ our staff are highly qualified notre personnel est hautement qualifié;∎ to be qualified to do sth avoir les diplômes requis pour faire qchqualified accountant comptable m f diplômé(e)(b) (skilled, competent) compétent(e);∎ to be qualified to do sth avoir les compétences requises pour faire qch(c) (modified) mitigé(e)BANKING qualified acceptance acceptation f conditionnelle ou sous condition;qualified approval approbation f avec réserve;ACCOUNTANCY qualified report rapport m réservé -
17 report
1. n1) доклад; сообщение; отчет2) отзыв, заключение3) акт4) отсрочка расчета по фондовой сделке, контанго, репорт
- acceptance report
- acceptance test report
- accountant's report
- accounting report
- action report
- actuarial report
- advanced outstanding report
- adverse auditor's report
- annual report
- annual financial report
- appraisal report
- auditor's report
- average rate report
- base rate change history report
- bills outstanding report
- board of directors report
- branch balance report
- brokerage report
- budgetary control report
- bullish report
- business report
- call report
- cash report
- chairman's report
- claim report
- commercial report
- company report
- confidential report
- confirmed/unconfirmed deals report
- conflicting report
- consolidated report
- contract funds status report
- contract status report
- corporate report
- corporate profit report
- cost information report
- cost reduction report
- credit report
- credit agency report
- credits by customer report
- current industrial reports
- customs report
- customs surveyor report
- daily report
- daily cash report
- daily movement report
- damage report
- delinquency report
- direct report
- director's report
- directors' report
- draft report
- due diligence report
- earnings report
- end-of-day report
- establishment report
- evaluation report
- examination report
- examiners' report
- exchange report
- exchange rate warning report
- expense report
- expert's report
- factory inspection report
- failure report
- fault detection report
- feasibility report
- final report
- financial report
- fiscal report
- full report
- government report
- group report
- group limit report
- guarantee test report
- idle time report
- inaccurate report
- industry report
- inspection report
- interim report
- internal funding report
- intracompany report
- limit summary report
- liquidity report
- loan and deposit liquidity report
- loan facility usage report
- management report
- manufacturing report
- market report
- maturity deal warning report
- model audit report
- money report
- monthly report
- no instruction warning report
- nostro transfer report
- official report
- operating report
- operational report
- outturn report
- over-the-counter reports
- overlimit report
- past-repayment warning report
- performance report
- production report
- profit and loss report
- progress report
- provisional report
- qualified report
- quality control report
- quality survey report
- quarterly report
- receiving report
- research report
- returned stores report
- routine report
- sales report
- semi-annual report
- shared interest margin report
- shortage report
- situation report
- source and application of funds report
- standard narrative report
- statistical report
- status report
- statutory report
- stock market report
- stock status report
- summary report
- suspect loan report
- technical inspection report
- tentative balance-sheet report
- test report
- timekeeping report
- trade report
- trading activity report
- travel expense report
- travellers' cheque issued report
- trial balance reports
- undrawn commitment report
- yearly report
- report of condition
- report of experts' examination
- report on market conditions
- report on the market situation
- approve a report
- certify a report
- draw up a report
- file an annual report
- file periodical reports
- issue a financial report
- issue a test report
- make a report
- present a report
- submit a report2. v1) сообщать, информировать2) отчитываться3) подчиняться, находиться в подчиненииEnglish-russian dctionary of contemporary Economics > report
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18 report
1.1) сообщать, информировать2) отчитываться2.1) доклад; сообщение; отчет2) ведомость3) акт4) отсрочка расчета по фондовой сделке, репорт• -
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1 ( for job) ( having diploma) diplômé ; (having experience, skills) qualifié ; qualified homeopath/nurse homéopathe/infirmier/-ière diplômé/-e ; to be qualified for sth/to do ( on paper) avoir les titres requis pour qch/pour faire ; (by experience, skills) être qualifié pour qch/pour faire ; qualified teacher GB professeur ayant achevé sa formation pédagogique ;2 ( competent) ( having authority) qualifié (to do pour faire), habilité fml (to do à faire) ; ( having knowledge) compétent (to do pour faire) ; not having read the report, I am not qualified to discuss it n'ayant pas lu le rapport, je ne suis pas compétent pour en discuter ;3 ( modified) [approval, praise, success] nuancé, mitigé. -
20 qualified
adjective1) qualifiziert; (by training) ausgebildetbe qualified for a job/to vote — die Qualifikation für eine Stelle besitzen/wahlberechtigt sein
you are better qualified to judge that — du kannst das besser beurteilen
2) (restricted) nicht uneingeschränktqualified approval/reply — Zustimmung/Antwort unter Vorbehalt
* * *adjective ((negative unqualified) having the necessary qualification(s) to do (something): a qualified engineer.) qualifiziert* * *quali·fied[ˈkwɒlɪfaɪd, AM ˈkwɑ:l-]1. (competent) qualifiziert, befähigt, geeignet, ausgebildethighly \qualified hoch qualifiziertwell \qualified gut geeignet2. (certified) ausgebildet, -meister [o -meisterin]\qualified radiologist ausgebildeter Radiologe/ausgebildete Radiologin, Facharzt, -ärztin m, f für Radiologie ÖSTERR; (at university) graduiert; (by the state) staatlich anerkannt [o zugelassen], diplomiert\qualified medical practitioner approbierter [o ÖSTERR ausgebildeter] praktischer Arzt/approbierte [o ÖSTERR ausgebildete] praktische ÄrztinTim is now a \qualified architect Tim ist jetzt Diplomarchitektto be \qualified to practise as a doctor/lawyer approbiert [o ÖSTERR als Arzt/Ärztin] /als Anwalt zugelassen seinhe is not \qualified to teach this course er hat nicht die für die Erteilung dieses Kurses erforderlichen Qualifikationen\qualified acceptance COMM bedingte Annahme [eines Wechsels], bedingtes [o eingeschränktes] Akzept fachspr\qualified approval/reply Zustimmung f/Antwort f unter Vorbehalt\qualified as to time zeitlich beschränkt\qualified majority COMM, ECON qualifizierte Mehrheitin a \qualified sense mit Einschränkungento make a \qualified statement eine Erklärung unter Einschränkungen abgebento be a \qualified success kein uneingeschränkter [o voller] Erfolg sein, ein mäßiger Erfolg sein4. (eligible) berechtigt, imstandeto be \qualified to vote wahlberechtigt [o stimmberechtigt] seinI don't feel \qualified to speak for her ich sehe mich nicht imstande, für sie zu sprechen5. ECON, FIN\qualified accounts berichtigter Jahresabschluss* * *['kwɒlIfaɪd]adj1) (= having training) ausgebildet; (= with degree) Diplom-to be qualified to do sth — qualifiziert sein, etw zu tun
he is/is not qualified to teach — er besitzt die/keine Lehrbefähigung
to be well qualified for sth — für etw hoch qualifiziert or gut geeignet sein
now that you are qualified — nachdem Sie nun Ihre Ausbildung abgeschlossen haben
she's better qualified than any other candidate — sie ist besser qualifiziert als die anderen Kandidaten or als jeder andere Kandidat
I'm not qualified to speak for her — ich bin nicht kompetent, in ihrem Namen zu sprechen
what makes you think you're qualified to judge her? — mit welchem Recht meinen Sie, sie beurteilen zu können?
3) (= limited) praise, approval bedingt, nicht uneingeschränktwe're only prepared to make a qualified statement about... — wir können uns nur bedingt or mit Einschränkungen zu... äußern
a qualified yes — ein Ja nt mit Einschränkungen, ein bedingtes Ja
* * *qualified [-faıd] adj1. qualifiziert, geeignet, befähigt ( alle:for für):be fully qualified eine abgeschlossene Ausbildung haben2. befähigt, berechtigt:qualified for a post anstellungsberechtigt;qualified voter Wahlberechtigte(r) m/f(m)3. eingeschränkt, bedingt:in a qualified sense mit Einschränkungen;give qualified agreement bedingt zustimmen* * *adjective1) qualifiziert; (by training) ausgebildetbe qualified for a job/to vote — die Qualifikation für eine Stelle besitzen/wahlberechtigt sein
2) (restricted) nicht uneingeschränktqualified approval/reply — Zustimmung/Antwort unter Vorbehalt
* * *adj.geeignet adj.qualifiziert adj.
См. также в других словарях:
qualified opinion — Term used to describe the opinion letter accompanying audited financial statements in which the CPA reports the same information as in the unqualified opinion with one or more additions. The additional information describes either (1) one or more … Financial and business terms
qualified — qual‧i‧fied [ˈkwɒlfaɪd ǁ ˈkwɑː ] adjective 1. having suitable knowledge, experience, or qualifications, especially for a particular job: • highly qualified engineering staff 2. qualified agreement, approval etc is limited in some way, because… … Financial and business terms
Qualified Production Activities Income — is a class of income which is entitled to favored tax treatment under Section 199 of the United States Internal Revenue Code. [26 U.S.C. 199.] History Former section 114 of the United States Internal Revenue Code excluded extraterritorial income… … Wikipedia
report — n 1 Report, rumor, gossip, hearsay are comparable when they mean common talk or an instance of it that spreads rapidly. Report is the most general and least explicit of these terms; it need not imply an authentic basis for the common talk, but it … New Dictionary of Synonyms
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