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FINANCE > Accounting > Flashcards

Accounting Flashcards

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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
Q

local accounting standarts

A

местные стандарты бухгалтерского учета

26
Q

publicly-traded company

A

открытое акционерное общество (ОАО)публично торгованная компания

27
Q

be viable in vaɪəbl]

A

быть жизнеспособной в

28
Q

deviation

A

отклонение

29
Q

requirements

A

требования

30
Q

board meeting

A

заседание правления, заседание Совета, собрание правления, заседание совета директоров, заседание коллегии

31
Q

shareholders

A

акционеры

32
Q

level of gearing

A

уровень платежеспособности ?

33
Q

come up with a solution

A

предложить решение

34
Q

leasing the assets

A

лизинг имущества

35
Q

on the balance sheet

A

на балансе

36
Q

must be disclosed

A

должна быть раскрыта

37
Q

determine

A

побуждать

определять, решать,

38
Q

exclude the liabilities [laɪəˈbɪlɪtɪz] с

A

не допускать задолженность

привлеченные средства обязательства

39
Q

can t afford to do smt

A

не мочь себе позволить

40
Q

pay your debts off

A

рассчитаться с долгами

41
Q

be burdened by [bɜːdnd]

A

быть обременен

42
Q

purchases [ˈpɜːʧəs]

A

покупки

43
Q

(be in debt) to the tune

A

на кругленькую сумму

44
Q

service our debt

A

обслуживание нашего долга

45
Q

recording and summarizing transactoins

A

запись и обобщение операций

46
Q

bookkeeping

A

бухгалтерский учет, бухгалтерия, счетоводство

47
Q

financial accounting

A

финансовый учет

48
Q

preparing financial statements for shareholders and creditors

A

подготовка финансовой отчетности для акционеров и кредиторов

49
Q

management accounting

A

управленческий учет

50
Q

auditing

A

аудит

51
Q

the accuracy or exactness of its records

A

точность и точность его записей

52
Q

an internal audit

A

carried out by a company s own accountants or internal auditors

53
Q

an external audit

A

done by independent auditors

54
Q

“creative accounting”

A

“творческий учет” манипулирования финансовыми показателями

55
Q

give a true and fair view of their financial situation

A

дать правдивое и объективное представление о своей финансовой ситуации

56
Q

to follow rules set by the SEC (US)

A

чтобы выполнять правила, установленны

57
Q

standarts ASB (Br)

A

стандарты АСБ

58
Q

to apply these standarts

A

применять эти стандарты

59
Q

annual accounts

A

годовая финансовая отчетность

60
Q

possible fraud

A

возможное мошенничество

FINANCE (17 decks)

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