Gaois

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3 results

  1. BUSINESS AND COMPETITION|accounting · FINANCE|budget

    #529287

    IATE #759222
    cuntasaíocht ar bhonn fabhraithe Reference Foclóir Staidéir Ghnó
    ga
    Context 'Déanann cuntasaíocht ar bhonn fabhraithe taifeadadh ar shreafaí tráth a ndéantar an luach eacnamaíoch a chruthú, a chlaochlú, a mhalartú, a aistriú nó a mhúchadh. Tá sé difriúil ó thaifeadadh airgid agus difriúil, i bprionsabal, ó thaifeadadh dlite-le-híoc, a shainmhínítear mar an tráth is déanaí is féidir íocaíochtaí a dhéanamh gan táillí breise ná pionóis. Déantar an tréimhse idir tráth fabhraithe na híocaíochta agus tráth déanta na híocaíochta a thabhairt i gcuntas trí shuim infhála nó shuim iníoctha a thaifeadadh sna cuntais airgeadais. Is ar bhonn fabhraithe a dhéantar taifeadadh i CCE. I gcás idirbheart áirithe amhail íocaíocht díbhinní nó roinnt aistrithe sonracha, úsáidtear an dáta ar a bhfuil an íocaíocht dlite.' Reference Rialachán (AE) Uimh. 549/2013 maidir leis an gcóras Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach, CELEX:32013R0549/GA
    cuntasaíocht fabhraithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Periodenrechnung | periodengerechte Aufwands- und Ertragsrechnung | periodengerechte Rechnungsführung
    de
    Definition Buchführungsmethode ..., bei der Erträge und Aufwendungen zu dem Zeitpunkt verbucht werden, in dem sie anfallen, unabhängig davon, wann die Vorgänge durch entsprechende Einzahlungen bzw. Auszahlungen endgültig abgewickelt wurden Reference EuRH-Glossar Prüfungstermini (Ausgabe 1998, sprachliche Überarbeitung 2011)
    accruals accounting | accrual accounting | accrual-based accounting | accrual based accounting
    en
    Definition accounting on accrual basis, where revenue is recognised when earned rather than when collected, and expenses are recognised when incurred rather than when paid Reference European Commission > Strategy > Planning, implementing, and reporting - EU Budget > How the budget works > Glossary (23.11.2020)
    comptabilité d'exercice
    fr
    Definition système qui comptabilise les revenus lorsqu’ils sont générés et non lorsqu’ils sont perçus, et les dépenses lorsqu’elles sont engagées et non lorsqu’elles sont payées Reference Commission européenne > Stratégie > Planifier, mettre en œuvre et établir des rapports > Budget de l’UE > Comment le budget marche > Glossaire (14.12.2020)
  2. BUSINESS AND COMPETITION|accounting · FINANCE|budget

    #564664

    IATE #1681773
    bonn fabhrúcháin Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    bonn fabhruithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    bonn fabhraithe cuntasaíochta Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    Prinzip der Periodenabgrenzung
    de
    accrual basis | accrual basis of accounting
    en
    Definition basis of accounting under which transactions and other events are recognised when they occur, and not only when cash or its equivalent is received or paid Reference Commission Decision on establishing new terms of reference for the pillar assessment methodology to be used under Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council
    méthode de la comptabilité d'exercice | comptabilité d'exercice
    fr
  3. BUSINESS AND COMPETITION|accounting|accounting · EUROPEAN UNION|EU finance

    #566709

    IATE #1873297
    córas ABAC Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    córas cuntasaíochta ar bhonn fabhraithe Reference Faomhadh an téarma seo mar chuid de Thionscadal Lex
    ga
    periodengerechtes Rechnungsführungssystem | ABAC
    de
    Accrual-Based Accounting System | ABAC | ABAC system
    en
    Definition European Commission’s accounting system introduced in 2005 in order to move from traditional cash accounting to the more accurate and efficient accrual-based accounting Reference COM-Terminology Coordination, based on: European Commission, Modernising the EU accounts (23.11.2020), Office for Official Publications of the European Communities, Luxembourg, 2008
    système comptable ABAC | ABAC | système de comptabilité d’exercice
    fr
    Definition système comptable que la Commission européenne a introduit en 2005 afin de passer d’une comptabilité de caisse classique à une comptabilité d’exercice, plus précise et plus efficace Reference COM-FR, d’après Commission européenne, Modernisation du système comptable de l’UE (14.12.2020), Office des publications officielles des Communautés européennes, Luxembourg, 2008