Você procurou por: raamatupidamislik (Estoniano - Inglês)

raamatupidamislik tasaarvestus
accounting offset

kÄibe raamatupidamislik mÄÄratlemine
'accounting` determination of turnover

maksu aluseks on raamatupidamislik kasum
tax base mainly follows the accounting profit

finantsvarade ja immateriaalse vara edasine raamatupidamislik käsitlemine ja
subsequent accounting treatment of a financial asset and an intangible asset; and

tasu laadist oleneb selle järgnev raamatupidamislik käsitlemine.
the nature of the consideration determines its subsequent accounting treatment.

keskpanga nimi: statistiline väärtus a raamatupidamislik väärtus b
name of the central bank:... statistical value a

raamatupidamislik kasum on perioodi puhaskasum või -kahjum enne tulumaksu kulu mahaarvamist.
accounting profit is net profit or loss for a period before deducting tax expense.

uuringus on raamatupidamislik väärtus lihtsalt vastavalt inflatsioonile korrigeeritud 2006. aasta väärtusesse.
in the study, the book value is simply actualized to 2006 in line with inflation.

käesolevate kohustuste kuupäeval on asjaomaste laenude raamatupidamislik väärtus 1,2 miljardit eurot.
on the date of these commitments, the loan portfolio concerned had a book value of eur 1,2 billion.

käesolevate kohustuste loetelu kuupäeval on asjaomaste laenude raamatupidamislik väärtus 1,2 miljardit eurot.
on the date of these commitments, the loan portfolio concerned had a book value of eur 1,2 billion.

tõhususe huvides peaks komisjoni peaarvepidajal olema lubatud kehtestada igakuine raamatupidamislik euro ümberarvestuskurss raamatupidamisarvestuses kasutamiseks.
for reasons of efficiency, the commission's accounting officer should be authorised to establish the monthly accounting exchange rate of the euro to be used for accounts purposes.

kontrollväärtuseks võeti raamatupidamislik netoväärtus, mida korrigeeriti teiste tegurite alusel, mida itaalia üksikasjalikult ei kirjeldanud.
the net accounting value of the assets was taken as reference value, but was corrected on the basis of other factors which italy did not identify in detail.

kulum on raamatupidamislik hinnang põhivara väärtuse kestvale ja tavaliselt pöördumatule vähenemisele, mis tuleneb põhivara kasutamisest või tehnoloogia arengust.
depreciation shall be understood as the accounting estimate of the durable and, normally, irreversible decline in value of a fixed asset resulting for example from its use over time or from technological evolution.

põhivara tuleb ümber hinnata, kui sõltumatu asjatundja hinnangust ilmneb, et selle tegelik väärtus on suurem kui raamatupidamislik väärtus.
fixed assets must be revalued where, following an independent expertise, it is shown that their real value exceeds their book value.

andmete raamatupidamislik tunnus: rkpd peavad rakendama valideerimiseeskirju, mida levitati ja mis on nõudmisel kättesaadavad, enne andmete edastamist ekple.
accounting identities of the data: the validation rules which were distributed and which are available on request must be implemented by the ncbs before the data are transmitted to the ecb.

rajatiste raamatupidamislik jääkväärtus või kavandatud kolmeaastase ajavahemiku jooksul saadav diskonteeritud tegevuskasum, miinus kasu, mida abistatav ettevõte saab rajatiste sulgemisest;
the residual book value of the installations, or the discounted operational profits obtainable over a projected three-year period, less any advantages the aided undertaking derives from the closure of the installations;

andmete raamatupidamislik tunnus: rkpd peavad rakendama õigsuse kontrolli eeskirju, mida levitatakse ja mis on nõudmisel kättesaadavad enne andmete edastamist ekp-le.
accounting identities of the data: the validation rules which were distributed and which are available on request must be implemented by the ncbs before the data are transmitted to the ecb.

lisaks leiti, et viide ias 2-le ei ole asjakohane, kuna ias 2 eesmärk on ette näha varude raamatupidamislik käsitlus ning selles ei määrata kindlaks, mida tuleks käsitada tootmiskuludena.
furthermore, reference to ias 2 was found to be irrelevant because the objective of ias 2 is to prescribe the accounting treatment for inventories and does not determine what should be considered as cost of manufacturing.

tulud sõidukite, varustuse, installatsioonide, materjalide ning teaduslike ja tehniliste seadmete müümisest, mis asendatakse teiste vastu või kantakse maha, kui nende raamatupidamislik väärtus on täies mahus amortiseerunud;
proceeds from the sale of vehicles, equipment, installations, materials, and scientific and technical apparatus, which are being replaced or scrapped when the book value is fully depreciated;

maksustatav ajutine erinevus ja sellest tulenev edasilükkunud tulumaksu kohustis tekib siis, kui maksuamortisatsioon on kiirendatud (kui maksuamortisatsioon ei ole sama kiire kui raamatupidamislik amortisatsioon, tekib mahaarvatav ajutine erinevus ja edasilükkunud tulumaksu vara);
a taxable temporary difference arises, and results in a deferred tax liability, when tax depreciation is accelerated (if tax depreciation is less rapid than accounting depreciation, a deductible temporary difference arises, and results in a deferred tax asset);