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21 probni bilans
• rough balance; trial balance; trial balance sheet -
22 verifica
f (pl -che) check* * *verifica s.f. verification; inspection; examination; check, control; ( contabile) audit: verifica dei fatti, verification of facts; verifica dei documenti, verification of documents; verifica dei dati, data control; verifiche regolari sono parte del controllo di qualità, regular inspections are part of quality control; fare la verifica di un'addizione, to check an addition; fare la verifica di una dichiarazione, to verify a statement // (amm.): verifica dei conti, audit of accounts; verifica del bilancio, audit of the balance sheet; bilancio di verifica, trial balance sheet; fare la verifica dei libri, to audit the books; verifica di voci, ( spunta) tick // (comm.): verifica di cassa, cash inspection; salvo verifica, on approval; fare la verifica della merce, to check the goods // (econ.): verifica delle mansioni esecutive, desk audit; verifica empirica, empirical testing // (fin.) verifica delle attività, verification of assets // (trib.) verifica fiscale, revenue inspection // (dir.): verifica dei poteri, check of electoral returns; verifica dei voti, scrutiny.* * *1) (controllo) verification, check2) scol. testing, test•* * *verificapl. - che /ve'rifika, ke/sostantivo f.1 (controllo) verification, check; procedere a o effettuare delle -che to carry out checks (su on)2 scol. testing, testverifica dei conti audit. -
23 предварительный баланс
preliminary (trial) balance, trial balance sheetBanks. Exchanges. Accounting. (Russian-English) > предварительный баланс
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24 Saldenbilanz
Sal·den·bi·lanzf FIN trial balance sheet -
25 Probeabschluss
der Probeabschlusstrial balance sheet -
26 баланс бухгалтерский предварительный пробный
preliminary trial balance (sheet)4000 полезных слов и выражений > баланс бухгалтерский предварительный пробный
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27 пробный баланс
Бизнес, юриспруденция. Русско-английский словарь > пробный баланс
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28 koetase
• trial sheet• trial balance -
29 ведомость оборотная
trial/turnover balance sheet -
30 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. -
31 Probe
Probe f 1. COMP sample, test; 2. GEN trial, tryout; pattern (Muster) • auf Probe GEN on approval, on appro • die Probe bestehen GEN stand the test • etw. auf die Probe stellen GEN put sth to the test • etw. auf Probe kaufen GEN buy sth on approval* * *f 1. < Comp> sample, test; 2. < Geschäft> trial, tryout, Muster pattern ■ auf Probe < Geschäft> on approval (on appro) ■ etw. auf die Probe stellen < Geschäft> put sth to the test ■ etw. auf Probe kaufen < Geschäft> buy sth on approval* * *Probe
(Beweis) proof, evidence, (drucktechn.) specimen, (Erprobung) test, trial, tryout (US), (Kontrollberechnung) proof, (Muster) sample, pattern, example, (Nachprüfung) verification, check, (Probezeit) probation, (Prüfstück) specimen;
• auf Probe on [ap]probation, (Warensendung) on approval;
• auf Probe angestellt probationary;
• der Probe entsprechend answering the (to) pattern, up to sample;
• laut beiliegender Probe as per pattern enclosed;
• nach Probe on (upon the authority of) sample, according to pattern;
• streng nach der Probe strictly up to sample;
• zur Probe on trial (approbation);
• unsortierte, nicht ausgewählte Proben unpicked samples;
• DNA-Probe DNA sample;
• entnommene Probe picked sample;
• bewusst gewählte Probe purposive sample;
• kostenlose Probe free trial (sample);
• vorgelegte (vorgezeigte) Probe sample displayed (shown);
• Probe liegt bei enclosed please find a sample;
• j. auf Probe anstellen to engage s. o. on probation, to give s. o. a trial;
• Probe[n] entnehmen to [take a] sample, to draw samples;
• der Probe entsprechen to be up to (match the) sample;
• zur Probe gebrauchen to have on trial;
• auf Probe kaufen to buy on approbation;
• etw. auf Probe kaufen to buy s. th. on trial;
• Probe auf eine Rechnung machen to check an invoice;
• Maschine kostenlos zur Probe schicken to send a machine for free trial;
• auf Probe angestellt sein to be [employed] on probation;
• Proben versenden to send out samples;
• Probeabdruck (drucktechn.) proof [sheet], pull;
• Probeabdruck für zweite Korrektur revised proof;
• Probeabonnement trial subscription;
• Probeabsatzgebiet test market;
• Probeabschluss (Bilanz) [preclosing] trial balance;
• Probeabstimmung test ballot, preliminary (straw, US) vote;
• inoffizielle Probeabstimmung unofficial (straw, US) vote;
• Probeabzug (drucktechn.) proof impression, pull, (Probebilanz) trial balance;
• Probeanfertigung sample;
• Probeangebot trial offer;
• Probeangestellter probationer, probationary employee;
• Probe anstellung, Probearbeitsverhältnis probation[ary] employment (appointment), trial engagement;
• Probeanwärter probationer;
• Probearbeit test paper;
• Probeauftrag trial (sample) order;
• Probeauftrag platzieren to place a trial order;
• Probeband dummy copy;
• Probebefragung pilot study, pretest;
• Probebenutzung trial use;
• Probebeschäftigung trial (probationary) employment;
• Probebestellung sample (trial) order;
• Probebilanz rough (preclosing trial) balance;
• bereinigte Probebilanz closing trial balance;
• nach Gruppen geordnete Probebilanz classified trial balance;
• Probebohrung [mineral] exploration, test;
• Probedienstzeit probationary arrangement;
• Probedruck proof sheet, specimen volume;
• Probeentlohnung probationary [wage] rate;
• Probe[ent]nahme sampling, taking a sample;
• Probeentwurf tentative draft;
• Probeerhebung (Statistik) exploration (pilot) survey, pilot study;
• Probeexemplar complimentary (sample) copy, specimen [copy];
• Probefahrt (Auto) trial run (trip, drive), test run, road test (US), (Kriegsschiff) shake-down cruise (coll.);
• Probefahrt auf See (Schiff) maiden trip, sea trial;
• einer Probefahrt unterzogen werden to be test-run;
• Probefall trial (test) case;
• Probeflug trial (test, shake-down, coll., demonstration) flight, test flying;
• Probeflugzeug prototype aircraft;
• Probegehalt entrance (trial) rate, probationary [wage] rate. -
32 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. -
33 Probebilanz
Probebilanz f RW trial balance, pro forma balance sheet, preliminary balance sheet* * *f < Rechnung> trial balance, pro forma balance sheet, preliminary balance sheet* * *Probebilanz
rough (preclosing trial) balance -
34 bilan
bilan [bilɑ̃]masculine nouna. [de comptes] balance sheet• quel a été le bilan de ces négociations ? what was the end result of the negotiations?c. ( = nombre de morts) death toll• bilan provisoire: 300 blessés so far, 300 people are known to have been injured* * *bilɑ̃nom masculin1) ( financier) balance sheet2) ( aboutissement) outcome3) (de catastrophe, d'accident) toll‘accident de voiture, bilan: deux morts’ — ‘two killed in a car accident’
4) ( évaluation) assessmentfaire or dresser le bilan de quelque chose — to assess something
5) ( compte rendu) report* * *bilɑ̃ nm2) [victimes] toll3) fig outcomefaire le bilan de [opération] — to assess, [situation] to assess, to take stock of, [vie, mariage] to take stock of
Il faut faire le bilan de la situation. — We need to assess the situation., We need to take stock of the situation.
* * *bilan nm1 Compta balance sheet; bilan provisoire interim balance sheet; dresser or établir un bilan to draw up a balance sheet; bilan de fin d'exercice/de vérification closing/trial balance; déposer son bilan to file a petition in bankruptcy; demander un dépôt de bilan to file for bankruptcy; hors bilan [passif] off balance sheet;2 ( aboutissement) outcome;3 (de catastrophe, d'accident) toll; le bilan des feux de forêt the toll of forest fires; bilan officiel official toll; ‘accident de voiture, bilan: deux morts’ ‘two killed in a car accident’;4 ( évaluation) assessment; faire or dresser le bilan de qch to assess sth; quel bilan tirez-vous de…? what is your assessment of…?; quel est le bilan de l'année? how did the year turn out?;5 ( compte rendu) report; le bilan d'activité du comité pour 1990 the committee's annual report for 1990; présenter un bilan des ventes to report on sales.bilan de liquidation statement of affairs (in a bankruptcy petition); bilan médical = bilan de santé; bilan professionnel performance appraisal; bilan de santé check-up; se faire faire un bilan de santé to have a check-up; bilan social Entr social balance sheet; gén ( d'une politique) social consequences.[bilɑ̃] nom masculindresser ou faire le bilan to draw up the balance sheetquand on fait le bilan de sa vie when one takes stock of ou when one assesses one's (lifetime) achievementsquel est le bilan de ces discussions? what is the end result of these talks?, what have these talks amounted to?3. MÉDECINE -
35 closing
1. сущ.1) общ. концовка, конец, заключение, заключительный пассаж (речи, выступления)Syn:2)а) общ. закрытие, запираниеIt's early closing today. — Сегодня учреждения рано кончают работу.
See:б) общ. застежка ( на одежде)3) эк. завершение сделки (последняя фаза реализации какой-л. сделки, напр., когда происходит передача права собственности на товар и денег за товар контрагентами по сделке купли-продажи; чаще используется в отношении сделок с недвижимостью)See:4) эк. провал, закрытие, банкротство ( прекращение организацией своей деятельности)2. прил.общ. завершающий, заключительный, окончательныйclosing speech — заключительное слово, заключительная речь
See:
* * *
1) завершение операций в конце учетного периода; 2) проведение обратной операции для зачета ранее заключенной сделки; 3) = close.* * *заключение сделки; заключительная сделка. . Словарь экономических терминов .* * * -
36 Rohabzug
Rohabzug
first proof;
• Rohbau skeleton, (Bautechnik) carcass;
• im Rohbau anfertigen (Gebäude) to skeletonize;
• Rohbetrag gross amount;
• Rohbilanz trial (rough) balance, [trial balance] work sheet (US);
• Rohbilanz ohne Aufwand und Ertrag post-closing trial balance;
• Rohbilanz aufstellen (erstellen) to take off a trial balance;
• Rohdaten crude (raw) data;
• Rohdiamant uncut (rough) diamond;
• berichtigtes Roheinkommen adjusted gross income;
• Roheinkünfte gross revenue;
• Roheinnahme gross income (receipts);
• Rohentwurf rough copy (sketch), (erster) scribble;
• Rohertrag gross proceeds (receipts, produce), (Pacht) gross rental;
• ausweispflichtiger Rohertrag obligatorily published gross profit;
• Rohertragsaufstellung trading report;
• Rohgewicht gross weight;
• Rohgewinn gross profit, balance of revenue;
• Rohgewinn für 2002 trading profit for 2002;
• Rohgewinnanalyse gross-profit analysis. -
37 Rohbilanz
-
38 berichtigte Bilanz
berichtigte Bilanz f RW adjusted balance sheet* * *f < Rechnung> adjusted balance sheet* * *berichtigte Bilanz
post-closing balance sheet, [post-]closing trial balance -
39 Vergleichsbereitschaft
Vergleichsbereitschaft
willingness to come to a compromise;
• Vergleichsbestätigung confirmation of an arrangement (reorganization, US);
• Vergleichsbilanz comparative balance sheet, liquidating balance sheet;
• Vergleichsbilanzberichtsformular comparative balance sheet record form;
• Vergleichseröffnung institution of composition (reorganization, US) proceedings;
• Vergleichsfall composition case;
• Vergleichsforderung liquidated demand;
• Vergleichsgläubiger creditor in a settlemnt;
• Vergleichsgrundlage principles of a settlement;
• Vergleichsgruppen matched samples;
• Vergleichsindex eines Werbewirksamkeitstestes order-of-merit rating;
• Vergleichsjahr (Statistik) basic year;
• Vergleichskonto arrangement (reorganization, US) account;
• Vergleichsliste check list (coll.);
• Vergleichsmaßnahmen reorganization measures;
• Vergleichsmaßstab degree of comparison;
• Vergleichsmaßstab für das Arbeitsbewertungsverfahren job evaluation system (US);
• Vergleichsmiete equivalent rent;
• Vergleichsmuster reference sample;
• Vergleichsordnung Insolvent Law (Statute) (US), Deed of Arrangement Act (Br.);
• Vergleichs- und Schiedsgerichtsordnung (Handelskammer) Rules of Conciliation and Arbitration;
• Vergleichsperiode (Statistik) basic period;
• Vergleichspreise im Jahr 2002 survey prices of 2002;
• Vergleichspunkte articles of agreement;
• Vergleichsquote liquidation dividend;
• Vergleichsregelung composition settlement;
• gerichtliche Vergleichsregelung liabilities adjustment order (Br.);
• Vergleichsregelung mit jem. treffen to effect a compromise with s. o.;
• Vergleichsschließender compounder;
• abgestimmte Vergleichsstichproben matched samples;
• Vergleichssumme composition, amount of compensation;
• Vergleichstabelle comparison table;
• Vergleichstabelle für das Arbeitsbewertungsverfahren job evaluation scale (US);
• Vergleichstarif comparable rate;
• Vergleichstermin settlement date, (Konkurs) hearing date;
• Vergleichstest comparative test;
• Vergleichstreuhänder trustee under scheme;
• Vergleichsurkunde deed of composition, composition deed;
• Vergleichsvereinbarung settlement agreement, conciliation scheme, composition agreement;
• Vergleichsvereinbarung vor Prozessbeginn settlement before judgment, pre-trial settlement. -
40 оборотно-сальдовая ведомость
Accounting: trial balance, trial balance with debit and credit subtotals per account (Автор — не я, а Виктор Потапов. Подробнее см. здесь: http://www.proz.com/kudoz/864231), turnover balance sheet (из ABBYY Lingvo), balance listУниверсальный русско-английский словарь > оборотно-сальдовая ведомость
См. также в других словарях:
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