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FINANCE > Accounting > Flashcards

Accounting Flashcards

1
Q

open-plan area

A

открытой планировки

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2
Q

likewise

A

аналогично, точно также

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3
Q

canteen

A

столовая, буфет

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4
Q

an accountant

A

бухгалтер

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5
Q

a bookkeeper

A

бухгалтер, счетовод

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6
Q

a trainee accountant

A

бухгалтер-стажер

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7
Q

tax accountant

A

налоговый бухгалтер

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8
Q

internal auditor[ˈɔːdɪtə]

A

внутренний аудитор, внутренний ревизор

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9
Q

external auditor

A

внешний аудитор, внешний ревизор

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10
Q

a public accountant

A

общественный бухгалтер бщественный [независимый] (бухгалтерский) учет и аудит с сертификатом

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11
Q

a cost accountant

A

бухгалтер по расходам

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12
Q

a treasurer

A

казначей

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13
Q

a budget manager

A

менеджер бюджета

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14
Q

the records

A

записи

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15
Q

fill somebody in on something

A

рассказать, ввести в курс дела по поводу чего то

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16
Q

CV (Br)

resume (Am) [rɪˈzjuːm]

A

резюме

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17
Q

Do you take milk (sugar) with YOUR coffee?

A

Вы пьете кофе с молоком(сахаром)?

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18
Q

the going concern principle
the prudence principle
the matching principle
the consistency principle

A

допущение непрерывности деятельности предприятия
принцип осмотрительности
принцип соответствия
принцип согласованности

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19
Q

GAAP
IFRS
IAS
IASC

A

General Accepted Accounting Principle
International Finansial Reporting Standarts
International Accounting Standarts
International Accounting Standarts Committee

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20
Q

losses [lɔs]

A

потери

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21
Q

formerly

A

ранее

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22
Q

outside parties

A

внешняя сторона

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23
Q

accepted practice

A

принятая практика, общепринятая практика

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24
Q

English-speaking countries

A

англоязычные страны

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25
local accounting standarts
местные стандарты бухгалтерского учета
26
publicly-traded company
открытое акционерное общество (ОАО)публично торгованная компания
27
be viable in vaɪəbl]
быть жизнеспособной в
28
deviation
отклонение
29
requirements
требования
30
board meeting
заседание правления, заседание Совета, собрание правления, заседание совета директоров, заседание коллегии
31
shareholders
акционеры
32
level of gearing
уровень платежеспособности ?
33
come up with a solution
предложить решение
34
leasing the assets
лизинг имущества
35
on the balance sheet
на балансе
36
must be disclosed
должна быть раскрыта
37
determine
побуждать | определять, решать,
38
exclude the liabilities [laɪəˈbɪlɪtɪz] с
не допускать задолженность | привлеченные средства обязательства
39
can t afford to do smt
не мочь себе позволить
40
pay your debts off
рассчитаться с долгами
41
be burdened by [bɜːdnd]
быть обременен
42
purchases [ˈpɜːʧəs]
покупки
43
(be in debt) to the tune
на кругленькую сумму
44
service our debt
обслуживание нашего долга
45
recording and summarizing transactoins
запись и обобщение операций
46
bookkeeping
бухгалтерский учет, бухгалтерия, счетоводство
47
financial accounting
финансовый учет
48
preparing financial statements for shareholders and creditors
подготовка финансовой отчетности для акционеров и кредиторов
49
management accounting
управленческий учет
50
auditing
аудит
51
the accuracy or exactness of its records
точность и точность его записей
52
an internal audit
carried out by a company s own accountants or internal auditors
53
an external audit
done by independent auditors
54
"creative accounting"
"творческий учет" манипулирования финансовыми показателями
55
give a true and fair view of their financial situation
дать правдивое и объективное представление о своей финансовой ситуации
56
to follow rules set by the SEC (US)
чтобы выполнять правила, установленны
57
standarts ASB (Br)
стандарты АСБ
58
to apply these standarts
применять эти стандарты
59
annual accounts
годовая финансовая отчетность
60
possible fraud
возможное мошенничество

FINANCE (17 decks)

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