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3 results in 2 documents

  1. #579284

    Déantar an tréimhse idir tráth a ndéantar idirbheart a thaifeadadh mar cheann a fhabhraíonn sna cuntais neamhairgeadais, agus tráth a ndéantar an íocaíocht iarbhír a thabhairt le chéile trí shuim infhála a thaifeadadh sa chuntas airgeadais i gcuntais páirtí amháin agus suim iníoctha a thaifeadadh i gcuntais an pháirtí eile.

    The period of time between the moment a transaction is recorded as accruing in the non-financial accounts, and the moment the payment is actually made, is bridged by recording an account receivable in the financial account in the accounts of one party and an account payable in the accounts of the other party.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  2. #579285

    I gcásanna ina ndéantar réamhíocaíocht, a chumhdaíonn dhá thréimhse chuntasaíochta nó níos mó, leis an rialtas, déantar suim iníoctha, ar foirm iasachtaíochta é, a thaifeadadh i gcuntas airgeadais an rialtais i leith na suimeanna dlite i dtréimhsí amach anseo.

    In cases where a prepayment, covering two or more accounting periods, is made to government, an account payable, which is a form of borrowing, is recorded in the financial account of government for the amounts due in future periods.

    Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union Text with EEA relevance

  3. #2874408

    Rinne an Coimisiún seiceáil freisin ar thaifid chuntasaíochta ábhartha uile an iarratasóra le haghaidh thréimhse an imscrúdaithe bunaidh, lena n-áirítear ráitis ioncaim, ráitis thuairisceáin CBL, mórleabhair díolacháin, cláir díolacháin, fo-mhórleabhair an phríomhioncaim ghnó, fo-mhórleabhair cuntais iníoctha an trádálaí Astrálaigh, chomh maith leis an gcóras cánach órga.

    The Commission also checked all relevant accounting records of the applicant for the original investigation period, including income statements, VAT return statements, sales ledgers, sales registers, sub-ledger of main business income, account payable sub-ledger of the Australian trader as well the golden tax system.

    Commission Implementing Regulation (EU) 2023/1595 of 3 August 2023 accepting a request for new exporting producer treatment with regard to the definitive anti-dumping measures imposed on imports of ceramic tableware and kitchenware originating in the People’s Republic of China and amending Implementing Regulation (EU) 2019/1198