Gaois

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4 results

  1. BUSINESS AND COMPETITION|accounting|accounting|financial accounting

    #669528

    IATE #3643417
    sócmhainní Reference "EUR-Lex, Cinneadh (AE) 2021/1207 ón gComhairle an 19 Iúil 2021 lena leasaítear Cinneadh 2003/77/CE lena leagtar síos treoirlínte airgeadais ilbhliantúla maidir le sócmhainní CEGC faoi leachtú agus, ar an leachtú a bheith críochnaithe, Sócmhainní an Chiste Taighde um Ghual agus Cruach a bhainistiú, 22.7.2021, https://eur-lex.europa.eu/legal-content/GA/TXT/?uri=CELEX:32021D1207 [9.6.2023]"
    ga
    Context De bhun Chinneadh 2003/76/CE ón gComhairle (2), déanfaidh an Coimisiún sócmhainní an Chomhphobail Eorpaigh do Ghual agus Cruach (CEGC) faoi leachtú agus, ar an leachtú a bheith críochnaithe, sócmhainní an Chiste Taighde um Ghual agus Cruach a bhainistiú sa chaoi go n-áiritheofar toradh fadtéarmach. Reference "EUR-Lex, Cinneadh (AE) 2021/1207 ón gComhairle an 19 Iúil 2021 lena leasaítear Cinneadh 2003/77/CE lena leagtar síos treoirlínte airgeadais ilbhliantúla maidir le sócmhainní CEGC faoi leachtú agus, ar an leachtú a bheith críochnaithe, Sócmhainní an Chiste Taighde um Ghual agus Cruach a bhainistiú, 22.7.2021, https://eur-lex.europa.eu/legal-content/GA/TXT/?uri=CELEX:32021D1207 [9.6.2023]"
    Definition sócmhainní: (a) I bhfoirm ábhar nó soláthairtí atá le caitheamh sa phróiseas táirgthe nó atá le dáileadh le linn seirbhísí a sholáthar; (b) A shealbhaítear lena ndíol nó lena ndáileadh i ngnáthchúrsa oibríochtaí; (c) I bpróiseas táirgthe le díol nó le dáileadh Reference Oifig an Ionchúisitheora Phoiblí Eorpaigh (OIPE), [9.6.2023]
    Lagerbestand
    de
    Definition Vermögensgegenstände: (a) in Form von Material oder Waren, die zum Verbrauch im Produktionsprozess oder bei der Erbringung von Dienstleistungen bestimmt sind; (b) die zum Verkauf oder Vertrieb in der gewöhnlichen Geschäftstätigkeit gehalten werden; (c) die sich im Produktionsprozess zum Verkauf oder Vertrieb befinden Reference Europäische Staatsanwaltschaft (EUStA) (30.5.2023)
    inventories
    en
    Definition assets: (a) In the form of materials or supplies to be consumed in the production process or distributed in the rendering of services; (b) Held for sale or distribution in the ordinary course of operations; (c) In the process of production for sale or distribution Reference "EPSAS WG 21/09 Luxembourg, 09 April 2021, https://circabc.europa.eu/sd/a/76433fee-a10e-47fb-ae84-93f15d7f53e8/5.8%20Draft%20Screening%20report%20on%20IPSAS%2012.pdf [15.2.2023 г.]"
  2. TRADE|marketing|preparation for market · FINANCE

    #629087

    IATE #1465103
    stoc tosaigh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    anfänglicher Lagerbestand | Lagerbestand bei Jahresanfang | Anfangsinventar
    de
    Definition die Menge des zu Beginn eines bestimmten Zeitraums in einem gegebenen Bereich vorhandenen Materials Reference MBZ
    opening inventory | inventory brought forward from previous year | beginning inventory | opening stock | initial inventory | initial stock | starting inventory
    en
    Definition the stock at the beginning of the accounting period Reference Dict.of Accounting,Collin-Joliffe,1992
    stock initial | stock au début d'exercice
    fr
    Definition stock de produits, marchandises et matières premières d'une entreprise au début(= au premier jour) d'un nouvel exercice comptable Reference Kissas,C.,Termin.des marchés financiers,1990
  4. TRADE|marketing|preparation for market · FINANCE

    #629086

    IATE #1465102
    fardal arna thabhairt anonn go dtí an bhliain ina dhiaidh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    fardal deiridh Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Lagerbestand bei Jahresabschluß | Endinventar
    de
    Definition die Menge des am Ende eines bestimmten Zeitraums in einem gegebenen Bereich vorhandenen Materials Reference MBZ
    closing inventory | inventory carried forward to the following year | ending inventory
    en
    Definition the inventory counted on the last or closing day of a business period; also the value of goods in inventory on that day Reference BTM
    stock final | stock en fin d'exercice
    fr
    Definition stock de produits, marchandises et matières premières d'une entreprise à la fin(=au jour de clôture) d'un exercice comptable Reference Kissas,C.,Termin.des marchés financiers,1990