财务报告和已审计财务报表.doc

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Financial Reports and Audited Financial Statements, and Reports of the Board of Auditors
Last updated: 16 Septembeión en curso
现行任务
adjusting entry to the financial statements
écriture comptable d'ajustement; écriture d’ajustement des états financiers
asiento de ajuste en los estados financieros
财务报表的一笔调整分录
advance
avance, acompte
anticipos
预付款
ageing
classement des comptes selon leur ancienneté
账龄分析
ageing accounts receivable
应收帐款账龄分析
ALD = activities of limited duration
activités de durée limitée
actividades de duración limitada
限期活动
ALD = Appointment of Limited Duration
engagement pour une durée limitée
nombramiento de duración limitada
限期任命
allocation
allocation des crédits ouverts
拨款
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allotments
affectations, allocations (de crédits)
拨款；分配款；分配款项
analysis of statements
analyse des états financiers
análisis de las cuentas; análisis de los estados financieros; análisis de los balances
财务报表分析
AOC = Audit Operations Committee
Comité des opérations d'audit (de vérification des comptes)
Comité de Operaciones de Auditoría
审计事务委员会
appropriation of funds
ouverture de crédits, affectation des fonds
asignación de fondos; afectación de fondos
批款
arm's length relationship the description of an agreement made by two parties freely and independently of each other, and without some special relationship, such as being a relative, having another deal on the side or one party having complete control of the other. It becomes important to determine if an agreement was freely entered into to show that the price, requirements, and other conditions were fair and real. Example: if a man sells property to his son the value set may not be the true value since it may not have been an "arm's length" transaction.
indépendance
公平交易关系,公平计价关系 ;
assessed contributions
contributions mises en recouvrement; contributions statutaires, obligatoires
cuotas
1. 分摊的会费；2. 认缴份额[IMF]
asset management
gestion des avoirs, du matéri