Профессиональные переводчики должны обладать не только языковыми навыками, но и знанием культурных особенностей для успешного выполнения перевода чеков, отчетов, балансов для бухгалтерской отчетности.
| aicpa | - Aicpa
- National professional membership organization that represents practicing certified public accountants (cpas). the aicpa establishes ethical and auditing standards as well as s...
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| amt | - Amt
- Tax imposed to back up the regular income tax imposed on corporation and individuals to assure that taxpayers with economically measured income exceeding certain thresholds pay ...
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| apb | - Apb
- Senior technical committee of the american institute of certified public accountants (aicpa) which issued pronouncements on accounting principles from 1959-1973. the apb was rep...
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| capm | - Capm
- Sophisticated model of the relationship between expected risk and expected return.
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| cd | - Cd
- Formal instrument issued by a bank upon the deposit of funds which may not be withdrawn for a specified time period. typically, an early withdrawal will incur a penalty.
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| cfp | - Cfp
- Individual who is trained to develop and implement financial plans for individuals, businesses, and organizations, utilizing knowledge of income and estate tax, investments, ris...
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| cia | - Cia
- Internal auditor who has satisfied the examination requirements of the institute of internal auditors.
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| cma | - Cma
- An accreditation conferred by the institute of management accountants that indicates the designee has passed an examination and attained certain levels of education and experien...
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| coso | - Coso
- An alliance of five professional organizations dedicated to disseminating appropriate internal control standards.
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| cpa | - Cpa
- Accountant who has satisfied the education, experience, and examination requirements of his or her jurisdiction necessary to be certified as a public accountant.
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| ddb | - Ddb
- Method of accelerated depreciation, approved by the internal revenue service (irs), permitting twice the rate of annual depreciation as the straight-line depreciation method.
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| eitc | - Eitc
- A refundable tax credit for eligible low income workers, subject to computations based on qualifying children and phase in and phase out income levels.
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| eitf | - Eitf
- Assists the financial accounting standards board (fasb) and provides guidance on early identification of emerging issues affecting financial reporting and problems in implement...
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| eps | - Eps
- Measure of performance calculated by dividing the net earnings of a company by the average number of shares outstanding during a period.
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| fasb | - Fasb
- Independent, private, non-governmental authority for the establishment of accounting principles in the united states.
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| fob | - Fob
- Indicates the point at which title to goods passes.
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| gaap | - Gaap
- Conventions, rules, and procedures necessary to define accepted accounting practice at a particular time. the highest level of such principles are set by the financial accounti...
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| gaas | - Gaas
- See generally accepted auditing standards.
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| gao | - Gao
- Accounting and auditing office of the united states government. an independent agency that reviews federal financial transactions and reports directly to congress.
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| gasb | - Gasb
- Group that has authority to establish standards of financial reporting for all units of state and local government.
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| iasc | - Iasc
- An independent private sector body, formed in 1973, with the objective of harmonizing the accounting principles which are used in businesses and other organizations for financi...
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| ima | - Ima
- A professional organization made up primarily of management accountants.
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| ipo | - Ipo
- When a private company goes public for the first time.
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| ira | - Ira
- A personal savings plan that allows an individual to make cash contributions per year dependent on the individual`s adjusted gross income and participation in an employer`s reti...
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| irs | - Irs
- Federal agency that administers the internal revenue code. the irs is part of the united states treasurydepartment.
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| laissez-faire | - Laissez-faire
- Doctrine that interference of government in business and economic affairs should be minimal.
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| llc | - Llc
- Form of doing business combining limited liability for all owners (called members) with taxation as a partnership. an llc is formed by filing articles of organization with an ap...
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| md&a | - Md&a
- Sec requirement in financial reporting for an explanation by management of significant changes in operations, assets, and liquidity.
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| nasba | - Nasba
- Serves as a forum for the 54 state boards of accountancy, which administer the uniform cpa examination, license certified public accountants and regulate the practice of publi...
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| nasdaq | - Nasdaq
- National association of securities dealers automated quotations system, which is owned and operated by the national association of securities dealers; a computerized system t...
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| npv | - Npv
- Method used in evaluating investments whereby the net present value of all cash outflows and cash inflows is calculated using a given discount rate, usually required rate of ret...
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| nyse | - Nyse
- Oldest and largest stock exchange in the united states, located at 11 wall street in new york city; also known as the big board and the exchange. o
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| ocboa | - Ocboa
- Consistent accounting basis other than generally accepted accounting principles (gaap) used for financial reporting. examples include an income tax basis or a cash basis.
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| opeb | - Opeb
- All post-retirement benefits other than pensions, provided by employers to employees.
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| pcaob | - Pcaob
- A private-sector, non-profit corporation, created by the sarbanes-oxley act of 2002, to oversee the auditors of public companies in order to protect the interests of investors...
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| reit | - Reit
- Investor-owned trust which invests in real estate and, instead of paying income tax on its income, reports to each of its owners his or her pro rata share of its income for inc...
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| remic | - Remic
- An entity that holds a fixed pool of mortgages and issues multiple classes of interests in itself to investors. a qualified remic is generally taxed like a partnership, unless...
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| ric | - Ric
- Commonly called a mutual fund, this is a domestic corporation that acts as an investment agent for its shareholders by typically investing in government and corporate securities...
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| sas | - Sas
- Statements issued by the accounting standards board of the american institute of certified public accountants (aicpa).
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| sec | - Sec
- Agency authorized by the united states congress to regulate the financial reporting practices of most public corporations.
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| sfas | - Sfas
- Statements issued by the financial accounting standards board (fasb).
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| sia | - Sia
- Trade group that represents broker-dealers.
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| spda | - Spda
- Tax-deferred investment similar to an individual retirement account (ira), without many of the ira restrictions.
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| ssars | - Ssars
- Statements issued by the american institute of certified public accountants (aicpa) that specifically relate to reviews and compilations.
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| uaa | - Uaa
- The proposal for a new regulatory framework for the public accounting profession which was developed jointly by the american institute of certified public accountants (aicpa) an...
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| авторизованные акции | - Authorized shares
- Shares authorized
- Maximum number of shares of any class a company may legally create under the terms of its articles of incorporation.
- Number...
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| агентский фонд | - Agency fund
- Fund consisting of assets where the holder agrees to remit the assets, income from the assets, or both, to a specified beneficiary in due course or at a specified time.<...
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| акции без номинала | - No-par stock
- Stock authorized to be issued but for which no par value is set in the articles of incororation. a stated value is set by the board of directors on the issuance of this...
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| акции малого бизнеса | - Small business stock
- Noncorporate investors may exclude up to 50 percent of the gain they realize on the disposition of qualified small business stock issued after aug. 10, 1993, an...
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| альтернативный минимальный налог (amt) | - Alternative minimum tax (amt)
- Tax imposed to back up the regular income tax imposed on corporation and individuals to assure that taxpayers with economically measured income exceedi...
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| американская депозитарная расписка (adr) | - American depository receipt (adr)
- Receipts for shares of foreign company stock maintained by an intermediary indicating ownership.
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| американский институт сертифицированных бухгалтеров (aicpa) | - American institute of certified public accountants (aicpa)
- National professional membership organization that represents practicing certified public accountants (cpas). the aicpa es...
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| аналитические процедуры | - Analytical procedures
- Substantive tests of financial information which examine relationships among data as a means of obtaining evidence. such procedures include: (1) comparison of ...
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| аннуитет отложенных платежей | - Deferred payment annuity
- Annuity whose contract provides that payments to the annuitant be postponed until a number of periods have elapsed.
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| аннулируемый | - Voidable
- Contract that can be annulled by either party after it is signed because fraud, incompetence, or another illegality exists or because a right of rescission applies.
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| ассоциация индустрии ценных бумаг (sia) | - Securities industry association (sia)
- Trade group that represents broker-dealers.
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| аудит соответствия | - Compliance audit
- Review of financial records to determine whether the entity is complying with specific procedures or rules.
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| аудиторская документация | - Audit documentation
- The written record of the basis for the auditor`s conclusions that provides the support for the auditor`s representations, whether those representations are cont...
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| базовая рыночная стоимость | - Base market value
- Average market price of a group of securities at a given time.
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| базовые ценные бумаги | - Underlying security
- Security that must be delivered if a put options or call option contract is exercised.
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| базовый долг | - Underlying debt
- Municipal bond term referring to the debt of government entities within the jurisdiction of larger government entities and for which the larger entity has partial cr...
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| банковская выписка | - Bank statement
- A periodic statement, usually monthly, that a bank sends to the holder of a checking account showing the balance in the account at the beginning of the month, during,...
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| банковская сверка | - Bank reconciliation
- A process by which an accountant determines whether and why there is a difference between the balance shown on the bank statement and the balance of the cash acc...
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| безусловное мнение | - Unqualified opinion
- Audit opinion not qualified for any material scope restrictions nor departures from generally accepted accounting principles (gaap). the auditor may issue an unq...
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| бизнес-сегмент | - Business segment
- Any division of an organization authorized to operate, within prescribed or otherwise established limitations, under substantial control by its own management.
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| благоприятное отклонение | - Favorable variance
- Excess of actual revenue over projected revenue, or actual costs over projected costs.
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| бухгалтерская стоимость | - Book value
- Amount, net or contra account balances, that an asset or liability shows on the balance sheet of acompany. also known as carrying value.
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| быстрые активы | - Quick assets
- Assets that are or are expected to be converted into cash in the near term: cash, accounts receivable, short-term investments.
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| в обращении | - Outstanding
- Not settled or paid.
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| валовые продажи | - Gross sales
- The total amount of sales for cash and on credit accumulated during a specific accounting period.
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| вестинг | - Vesting
- Point at which certain benefits available to an employee are no longer contingent on the employee continuing to work for the employer.
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| взаимное агентство | - Mutual agency
- The ability of each partner in a company to act as an agent of the company.
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| владелец облигаций | - Bondholder
- A person who owns a bond certificate issued by a government or corporation.
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| вмененный процент | - Imputed interest
- If no interest or an unrealistic amount of interest is charged in a salve involving certain kinds of deferred payments, then the transaction will be treated as if t...
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| внебиржевой | - Over-the-counter
- Sold to customers at retail and without any special restrictions.
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| внешняя отчетность | - External reporting
- Reporting to stockholders and the public, as opposed to internal reporting for management`s benefit.
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| внутренний контроль за финансовой отчетностью | - Internal control over financial reporting
- A process designed by, or under the supervision of the company`s principal executive and principal financial officers or persons performing...
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