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рациональное
Rechnungsgrundlage
ac·ˈcount·ing prin·ci·ple СЪЩ
Bilanzierungsgrundsatz м <-es, -sätze>
ac·count·ing [əˈkaʊntɪŋ, Am -t̬ɪŋ] СЪЩ no pl
accounting ИКОН
accounting ИКОН
Rechnungswesen ср <-s>
I. ac·count [əˈkaʊnt] СЪЩ
1. account (description):
Bericht м <-(e)s, -e>
to give [or form render] an account of sth
to give [or form render] an account of sth
2. account INET (user account):
Benutzerkonto ср <-s, -konten>
3. account (with a bank):
Konto ср <-s, Kon·ten>
Sparkonto ср <-s, -s>
Kontokorrentkonto ср <-s, -konten> spec
Gemeinschaftskonto ср <-s, -konten>
Depot ср <-s, -s>
Kontoauszug м <-(e)s, -züge>
to pay sth into [or Am, Aus deposit sth in] an account
to pay sth into [or Am, Aus deposit sth in] an account (in person)
4. account (credit):
to buy sth on account Brit
to pay sth on account Brit dated
to pay sth on account Brit dated
to put sth on [or charge sth to] sb's account
to put sth on [or charge sth to] sb's account
5. account (bill):
Rechnung f <-, -en>
6. account ИКОН (records):
Rechnungswesen ср <-s>
period of account ФИН, ИКОН
Geschäftsjahr ср <-(e)s, -e>
to keep the accounts esp Brit
über etw вин Buch führen
7. account БОРСА:
8. account (customer):
Kunde(Kundin) м (f) <-n, -n; -, -nen>
9. account no pl (consideration):
10. account (reason):
aufgrund einer S. род
11. account no pl form (importance):
12. account no pl (responsibility):
13. account ЮР:
Phrases:
to turn sth to [good] account form
II. ac·count [əˈkaʊnt] ГЛАГ прх form
III. ac·count [əˈkaʊnt] ГЛАГ нпрх
1. account (explain):
2. account (locate):
3. account (make up):
4. account (bill):
5. account dated (defeat):
prin·ci·ple [ˈprɪn(t)səpl̩] СЪЩ
1. principle (basic concept):
Prinzip ср <-s, -zi̱·pi·en>
Grundprinzip ср <-s, -ien>
Leitsatz м <-es, -sätze>
2. principle (fundamental):
Grundlage f <-, -n>
3. principle approv (moral code):
Prinzip ср <-s, -zi̱·pi·en>
4. principle ХИМ:
Grundbestandteil м <-(e)s, -e>
Phrases:
Запис в OpenDict
account ГЛАГ
Запис в OpenDict
account СЪЩ
accounting principle СЪЩ ACCOUNT
cost accounting principle СЪЩ ACCOUNT
account СЪЩ FINMKT
Depot ср
accounting СЪЩ ACCOUNT
account СЪЩ TRANS PROCESS
principle СЪЩ MKTG
Prinzip ср
Present
Iaccount
youaccount
he/she/itaccounts
weaccount
youaccount
theyaccount
Past
Iaccounted
youaccounted
he/she/itaccounted
weaccounted
youaccounted
theyaccounted
Present Perfect
Ihaveaccounted
youhaveaccounted
he/she/ithasaccounted
wehaveaccounted
youhaveaccounted
theyhaveaccounted
Past Perfect
Ihadaccounted
youhadaccounted
he/she/ithadaccounted
wehadaccounted
youhadaccounted
theyhadaccounted
PONS OpenDict

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едноезични примери (не са проверени от PONS редакцията)
He was an accounting clerk, alcohol distributor and salesperson by career.
en.wikipedia.org
The chargeable gain is treated as additional profits for the accounting period in question.
en.wikipedia.org
Banks normally ensure that accounting information about deposit accounts is absolutely exact (apart from the occasional, unintended bank error).
en.wikipedia.org
In the accounting system a shared service usually will have the status of cost and investment center.
en.wikipedia.org
There are two extreme views on how to render accounts for such deals, and most accounting practices fall somewhere in the spectrum in between.
en.wikipedia.org
Примери от интернет (не са проверени от PONS редакцията)
[...]
Otherwise, the previously applied accounting principles will continue to be applied.
[...]
www.siegfried.ch
[...]
Ansonsten werden die bisherigen Bilanzierungsgrundsätze angewendet.
[...]
[...]
Pursuant to the agreements underlying the transaction, the joint venture with revenues of EUR 414 million and an EBITDA of approximately EUR 62 million on a pro forma 2009 basis will be fully consolidated in the consolidated financial statements of Axel Springer in accordance with the accounting principles of IFRS / IAS.
[...]
www.axelspringer.de
[...]
Nach den der Transaktion zugrunde liegenden Vereinbarungen wird das Gemeinschaftsunternehmen mit einem Umsatz von EUR 414 Mio. und einem EBITDA von ca. EUR 62 Mio. auf Pro-forma-Basis 2009 im Konzernabschluss der Axel Springer AG nach den Bilanzierungsgrundsätzen gemäß IFRS / IAS voll konsolidiert.
[...]
[...]
The audit includes assessing the accounting principles used and significant estimates made by the legal representatives, as well as evaluating the overall presentation of the financial statements and management report.
[...]
www.berenberg.de
[...]
Die Prüfung umfasst die Beurteilung der angewandten Bilanzierungsgrundsätze und der wesentlichen Einschätzungen der gesetzlichen Vertreter sowie die Würdigung der Gesamtdarstellung des Jahresabschlusses und des Lageberichts.
[...]
[...]
Section 5.3.2 To improve work in the audit committees, the Government Commission recommends that the chairman of the audit committee shall have specialist knowledge and experience in the application of accounting principles and internal control processes ( recommendation ).
www.corporate-governance-code.de
[...]
5.3.2 Zur Verbesserung der Arbeit in den Prüfungsausschüssen empfiehlt die Regierungs ­ kommission, dass der Vorsitzende des Prüfungsausschusses über besondere Kenntnisse und Erfahrungen in der Anwendung von Rechnungslegungsgrundsätzen und interner Kontrollverfahren verfügen soll ( Empfehlung ).
[...]
The chairman of the Audit Committee shall have specialist knowledge and experience in the application of accounting principles and internal control processes.
[...]
www.corporate-governance-code.de
[...]
Der Vorsitzende des Prüfungsausschusses soll über besondere Kenntnisse und Erfahrungen in der Anwendung von Rechnungslegungsgrundsätzen und internen Kontrollverfahren verfügen.
[...]

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