文档搜索 > Sheet1 AB1??????????
A | B | |
---|---|---|
1 | ??????????? ????? | ?????????? ??? ?????????? |
2 | ||
3 | abort fee | ?????? ??? ?????????? ??????? |
4 | accelerated depreciation | ????????? ???????????? |
5 | accept deposits | ??????????? ??? ????????? |
6 | accepted receivable | ??????? ???????? |
7 | accident insurance | ???????????? "???????????" |
8 | accidental contract | ???????????? ???????? |
9 | accompanying | ?????????? |
10 | accounted for | ????????????? |
11 | accounting balance | ??????????? ??????? |
12 | accounting convention | ??????????? ?????????? |
13 | accounting date | ??????????? ????? |
14 | accounting depreciation quota | ??????????? ??????????????? ?????? |
15 | accounting documents | ??????????? ?????????? |
16 | accounting entries | ??????????? ??????????? |
17 | accounting for banking operations | ??????????? ??????? ??? ?????? ?? ?????????? ?????????? ??????????? |
18 | accounting for cash flow | ????????? ??? ????????? ?????? |
19 | accounting for construction contracts | ????????? ??? ??????????? ??? ??????????? ???????? |
20 | accounting for depreciations | ????????? ??? ?????????????? |
21 | accounting for environmental costs | ????????? ??? ?????????? ??? ????????? ??? ????????? ?????? |
22 | accounting for events ocurring after the balance sheet date | ????????? ??? ????????????? ????????, ?????????? ??? ?????? ??? ???????????? ??? ???????????? ?????? ?? ??? ????????, ?????????? ????? ?????? ??? ???????????? ??? |
23 | accounting for extraordinary items | ????????? ??? ????????????? ????????? |
24 | accounting for Government grants and Government assistance | ????????? ??? ????????? ???????? ?? ????????????? ??? ????????? ?????? |
25 | accounting for grants | ????????? ??? ??????????????? |
26 | accounting for investments | ????????? ??? ????????????? |
27 | accounting for leases | ????????? ??? ????????? (????????????) ????????? |
28 | accounting for production and delivery costs | ????????? ??? ?????????? ??????????????? ???????? ?? ?????????? ??? ??????????? |
29 | accounting for profit tax | ????????? ??? ??????? ?????? ?????????? |
30 | accounting for research and development activities | ????????? ??? ????????? ?? ??????????? ???????? |
31 | accounting for taxes on income | ????????? ??? ????????? ?????? ?????????? |
32 | accounting for the effect of changes in foreign exchange rates | ????????? ?????????? ??? ?????????? ??? ?????????? ???????? |
33 | accounting for VAT | ????????? ??? ??????? ?????? ??????????? ????????? |
34 | accounting period=reporting period | ???????? ??????? |
35 | accounting records | ??????????? ??????????? |
36 | accounts for payments and receipts | ???????? ??? ???????? |
37 | accounts for upkeep of dependents of employees abroad | ???????? ??? ????????? ??? ?????????? ??? ??????????, ???????? ?? ???????? |
38 | accounts payable on demand | ??????????? ???????? ???? ?????????? |
39 | accounts receivable or payable to cedant | ???????? ???? ???????? |
40 | accounts receivable/payable | ?????????/???????????; ???????? ?? ?????? (???????) |
41 | accounts receivable/payable with banks (also: balances and transactions with banks) | ???????? ?? ?????? |
42 | accounts reclassified | ??????????????? ??????? |
43 | accounts with the International Monetary Fund | ???????? ?? ??????????????? ???????? ????? |
44 | accounts with the World Bank | ???????? ???? ???????????? ?????? |
45 | accrual accounting concept; accrual method | ??????????? ???????? ??? ???????????? |
46 | accrual basis | ???????? ??? ?????????????? |
47 | accruals | ?????????? ??????????? |
48 | accrue provisions | ??????????? ????????? |
49 | accrued expenses | ?????????? ???????? |
50 | accrued income | ?????????? ???????? |
51 | accumulated depreciation | ?????????? ???????????? |
52 | acid-test ratio | ??????????? ??? ????????? ??????? |
53 | acounting policy | ??????????? ????????? |
54 | acquirer | ???????? (??????, ???????) |
55 | acquisition cost | ????? ??? ???????????? |
56 | acreditation | ???????????? |
57 | acting (General) Manager | ????????? ??????????? |
58 | acting in good faith | ?????????????? ????????????? |
59 | actions of repeal | ???????????? ??????? |
60 | active capital | ???????? ???????? |
61 | acts of God | ?????????????? ???????? |
62 | actual capital | ????????????? ???????? |
63 | actual cash value (ACV) | ????????????? ????????? |
64 | actuarial methods | ?????????? ??????? |
65 | added value | ????????? ????????? |
66 | addition at negotiation | ??????????? ??? ????????????? |
67 | additional capital; additional equity | ????????????? (????????) ???????? |
68 | additional materials | ????????????? ?????????? |
69 | additional reserves | ????????????? ???????? |
70 | additional tuning | ????????????? ?????????? |
71 | additionally accrued provisions | ???????????? ????????? |
72 | address of management | ?????? ??? ??????????? |
73 | adequate level of assurance | ??????????? ??????? ??? ?????????? |
74 | adjucation order; receiving order; writ of execution | ????????????? ????? |
75 | adjust | ?????????? |
76 | adjust for the diminution of current market price | ????????? ??? ??????????? ??? ????????????? ??? ????????? ???????? ????? |
77 | adjusted for noted errors | ???????????? ???? ??????????? ??????? |
78 | adjusting entries | ?????????????? ??????? |
79 | adjustment table | ???????? ??? ????????? |
80 | adjustments | ??????????????, ????????? |
81 | adjustments and provisions to reduce assets to their estimated recoverable amount | ?????????? ??? ????????? ??? ???????? ????????????? ????????? |
82 | administrative case | ????? ?? ???????????????? ????????? |
83 | administrative penal provisions | ??????????????????????????? ??????????? |
84 | administrator | ???????????????????? ????? |
85 | advance | ?????? |
86 | advance payments | ????????? ???????? |
87 | advanced capital | ?????????? ???????? |
88 | advances for special assignments | ???????? ??? ?????????? ????? ??? ???????? ??? ?????????? |
89 | advances from customers | ???????? ??? ??????? |
90 | advances received | ????????? ??????? |
91 | advances to employees | ?????? ??? ??????????? ????? |
92 | advances to suppliers | ??????????? ??? ??????? |
93 | adversly affected | ??????????????? ?????????? |
94 | advisory partner | ?????????? ??????????? |
95 | against reserves | ??? ??????? ??? ?????????? |
96 | aggregated information | ????????? ??????????? ??? ?????????? |
97 | aging analysis | ?????????? ??????? |
98 | agreed upon procedures | ??????????? ?????????? |
99 | agriculture and forestry | ??????? ?? ??????? ??????????? |
100 | Air Traffic Service Authorities | ????????????? "?????????? ?????????" |
101 | all deadlines set forth herein will be ammended to a mutually agreed upon timetable | ??????? ???????? ??? ??? ????????? ????????? ???????? ?????????? ??????? |
102 | alleviate | ???????????, ??????????? |
103 | allocate | ???????? ??? ???????; ???????????? |
104 | allocated amount | ????????? ????? |
105 | allocation of provisions | ????????? ??? ????????? |
106 | all-out construction | ??????????? ????????????? |
107 | allowance | ????????? (?????) |
108 | amortization (intangible assets) | ???????????? |
109 | amortization of goodwill | ???????????? ??? ?????????? ?????????? |
110 | amortization of intangible fixed assets | ???????????? ??? ?????????????? ????????????? ??????? |
111 | amount of interest capitalized in the cost of stocks | ??????????? ??? ????????, ??????????????? ?? ???????????? ???????? |
112 | amount of investment | ??????? ??? ???????????? |
113 | amount overdue | ?????????? |
114 | amounts deducted from employees salaries for low quality output | ???????? ??? ????????????????? ??? ?????????? ??? ????????? ????? ?? ??????????????? |
115 | amounts due | ?????????? ????? |
116 | amounts falling due | ???????? ????? |
117 | amounts/accounts payable | ??????????? |
118 | analytical and limited substantive reviews | ??????????? ?? ??????????? ????????? ??? ????????? |
119 | annual financial statements in a simplified form | ?????????? ?????? ??? ???????? ??????????? ?????? |
120 | annuity insurance | ??????? ???????????? |
121 | annule books | ????????? ????????? |
122 | anticipate | ???????????, ???????? |
123 | appeal | ??????, ?????????? |
124 | application software | ????????? ???????? |
125 | apply for credit | ?????? ??????? |
126 | appropriateness | ?????????? |
127 | approval authority | ??????????? ??? ???????? ??? ???????? |
128 | arbitration cases | ??????????? ????? |
129 | as at December 31, 1999 | ???? 31.12.1999 (???????) |
130 | as holding the Presidency | ?? ??????????? ??? ??? ?????????? |
131 | as of/ from??date | ???????? ??? |
132 | assented shares/stock | ??????????? ?????? |
133 | assessed and accounted for | ???????? ?? ????????????? |
134 | assessment of the loan performance | ??????? ??? ??????????? ??? ?????? |
135 | assessment/evaluation | ??????? |
136 | asset conversion | ???????????? ??? ????????? |
137 | asset impaired | ???????? ?????? |
138 | assets in course of construction | ??????? ?? ??????? ??? ??????????? |
139 | assets not in use | ?????????? ??????? ??????????? ?? ?????????? ??????? |
140 | assets pledged as collateral | ???????, ????????????? ????? ???????????? |
141 | assets under construction | ???????? ??? ???????????? ??? ?????? |
142 | assignee | ??????????????, ??????????? |
143 | assignor | ??????????? |
144 | assumptions | ?????????????? |
145 | at a base | ???? ????? |
146 | at cost | ??? ????? ??? ???????????? |
147 | at lower of cost and market value | ???-???????? ??? ??????? ??? ???????????? ?? ?????????? ????? |
148 | at maturity | ???? ??????????? ??? ??????? |
149 | at the expense of | ??? ??????? ??? |
150 | at the rate of exchange ruling on the date | ??? ?????? ??? ????? ??? ?????? |
151 | attracted capital | ?????????? ???????? |
152 | attribute to ?? | ????????? ??? ?? |
153 | audit approach | ?????????? ??????? |
154 | audit area | ?????? |
155 | audit partner | ?????????? ??? ?????? |
156 | audit trail | ?????????? ????????????? ??? ????????????? ???????????; ?????????????? ??? ?????? |
157 | auditors | ???????????? (????????) |
158 | authorization | ??????????, ??????????????? |
159 | authorized capital (also: nominal, opening, ownership, statutory) | ???????? ???????? |
160 | authorized share capital | ???????? ???????? ??????????? ???????? |
161 | authorized to manage | ????????? ??? ?????????? ?? ????????????? (????????????) |
162 | auxiliary activities | ????????????? ???????? |
163 | auxiliary books | ????????????? ?????? |
164 | auxilliary/supporting activity | ????????????? ???????? |
165 | available (also: disposable) capital | ???????? (????????????, ?????????), ????????? ???????? |
166 | background (proposal) | ????????? ??? ???????????? |
167 | background information | ??????????? |
168 | balance | ?????? |
169 | balance of principal | ???????? ??? ????????? |
170 | balance off | ??????????? (??? ?????????) |
171 | balance sheet | ??????? |
172 | balance sheet accrued interest | ?????????? ?????????? ?????? |
173 | balance sheet item | ?????????? ?????; ?????????? ???????? |
174 | balance transfer | ???????????? ??? ???????? (??????) ??? ??????? ??? ????? ?? ?????? ?????? |
175 | ban on accruing interest upon interest | ???????? ??? ???????????? ??? ?????? ?????? ?????? |
176 | bank capital | ??????? ???????? |
177 | bank charges | ???????? ????????? |
178 | bank collection | ???????? ??????? |
179 | bank documentary collection | ???????? ????????????? ??????? |
180 | bank evaluation in privatization procedure | ??????? ??? ???????? ???? ????????????? |
181 | bank payment order | ????????? ?????????? |
182 | bank reconciliation | ???????? ???????? |
183 | bank regulations | ???????? ???????????????? |
184 | bank transactions | ???????? ??????? |
185 | bank transfer | ??????? ??????? |
186 | banking operations | ???????? ????????? |
187 | bankruptcy | ???????????????? |
188 | bankruptcy estate | ????? ??? ?????????????????? |
189 | base interest rate | ???????? ??????? ???????? |
190 | basic earning | ??????? ???????? |
191 | basic materials | ???????? ?????????? |
192 | basis of preparation of the financial statements | ????? ??? ?????????? ??? ???????????? ?????? |
193 | bear interest | ??????????? |
194 | bearer shares | ?????? ??? ??????????? |
195 | bench mark | ????? ??? ?????????? |
196 | benchmarking | ???????????? ?? ???????? ??????? |
197 | benefits | ????????? |
198 | benefits and welfare | ????????? ????????? ?? ??????? ??? ?????????? |
199 | benefits foregone | ??????????? ?????? |
200 | benefits to clients | ?????????? ???????????? ??? ?????????? ?? ?????????? ????? |
201 | BGN current accounts | ?????????????? ??????? ??? ???????? ?? ??????? |
202 | BGN current accounts of budget enterprises | ??????? ??????? ??? ??????????? ???????????? ?? ??????? |
203 | BGN demand deposits | ???????????? ??????? ??? ????????? ???????????? ?? ??????? |
204 | BGN equivalent | ??????? ?????????????? |
205 | BGN savings deposits | ???????? ??????? ??? ???????? ?? ??????? |
206 | BGN special accounts | ?????????? ??????? ??? ???????? ?? ??????? |
207 | bid bonds | ??????? ????????? |
208 | bidding documentation | ??????? ????????????? |
209 | bill of exchange | ????????????; ??????? |
210 | billing | ???????????? |
211 | binding force of proposal | ??????????? ????? ??? ?????????????? |
212 | block of shares | ?????? ??? ?????? |
213 | boarding expenses | ?????????? ????? |
214 | bodily injury | ???????? ??????????? |
215 | bonds and debentures | ?????????? |
216 | bonds are stated at the amortized cost | ?????????? ????????? ??? ??????? ??? ???????????? ??? ????????? (?????????) |
217 | bonus | ??????? |
218 | bonus stock | ??????????, ???????????? ?????? |
219 | book entry manner | ????????? ?????? |
220 | book entry registered securities | ??????????? ?????? ?????? |
221 | book profit | ??????????? ???????? |
222 | books of chronological and systematic accounts | ????????? ??? ????????????? ?? ????????????? ?????????? |
223 | books of income and expenses | ?????? ??? ???????? ?? ???????? (?????????-????????? ??????) |
224 | borrower | ????????????????? |
225 | borrowing costs | ???????? ??? ??????????? ??? ???????? |
226 | brand name | ?????????? ????????????? |
227 | break down | ????????????, ??????????? |
228 | breakdown | ?????????; ???????????? |
229 | bring an action against s.o. / take proceedings against s.o. | ????????? ????? |
230 | brokerage | ??????????????? |
231 | BSE | ?????? |
232 | buildings | ??????? |
233 | Buildings, land, forest, perennial | ???????, ?????, ????? ?? ??????? ??????????? |
234 | Bulgarian Industrial Association | ??????????? ?????????? ??????? |
235 | bullion and gems | ??????????? ??????? ?? ??????????? ??????? |
236 | business activity through a base | ?????????? ???????? ????? ??????????? ????? |
237 | business activity through a permanent establishment | ?????????? ???????? ????? ?????? ??? ?????????? ???????? |
238 | business expenses | ???????????-???????? ???????? |
239 | business frustration | ?????????? ????????????? |
240 | business operations | ??????? ????????? |
241 | business relations | ?????????? ???????????????? |
242 | by type of expense | ??? ????????????? ????????? |
243 | calculation of the instalments | ???????????? ??? ????????? |
244 | capital | ???????? |
245 | capital base | ????????? ???????? (??????????? ?????) |
246 | capital development costs | ????????? ??? ????????? ???????? |
247 | capital expenditure grants | ???????????? ??? ???????????? ??????? |
248 | capital intensity | ??????????????? |
249 | capital investments | ???????????? ??????????? |
250 | capital stock | ??????? ?????? ??? ????????????, ?????? ?????? ??????? ?????????????? ?????????????? ?????? ????? ??????????? ?????????? |
251 | carried at cost | ???????? ??? ?????????? ????????? |
252 | carried at cost of acquisition | ???????? ??? ????? ??? ???????????? |
253 | carried at market value | ????????? ??? ???????? ????????? |
254 | carry forward | ????????? ??? ?????? ??????? |
255 | carrying amount/value; book value | ???????? ????????? |
256 | case | ???????? ????? |
257 | case is up before court | ??????????? ????? |
258 | cash | ???????? ????????? |
259 | cash against documents | ??????? (?? ?????.) |
260 | cash and amounts due from banks | ???????? ????????? ?? ??????? ?? ?????? ?????? |
261 | cash and cash equivalents | ???????? ????????? ?? ???????? ???????????? |
262 | cash at bank in Bulgarian leva | ?????????????? ??????? ?? ??????? |
263 | cash at bank in foreign currencies | ?????????????? ??????? ???? ??????? |
264 | cash basis for recognition of income | ???????? ??? ????????? ??? ???????? ?? ???????? ??? ??????????? ??? ?????????? ???????????? |
265 | cash flow from operating activities | ???????? ?????? ??? ?????????? |
266 | cash in budget accounts in Bulgarian leva | ???????? ????????? ??? ????????? ??????? ?? ??????? |
267 | cash in extra budget accounts in Bulgarian leva | ???????? ????????? ??? ?????????????? ??????? ?? ??????? |
268 | cash in extra budget accounts in foreign currency | ???????? ????????? ??? ?????????????? ??????? ???? ??????? |
269 | cash in fund-raising accounts in Bulgarian leva | ???????? ????????? ??? ???????????? ??????? ?? ??????? |
270 | cash in fund-raising accounts in foreign currency | ???????? ????????? ??? ???????????? ??????? ???? ??????? |
271 | cash in hand | ???????? ????????? ??? ????? / ?? ????? |
272 | cash in hand & at bank | ???????? ????????? |
273 | cash in hand & at bank in foreign currency | ???????? ????????? ???? ??????? |
274 | cash in hand in Bulgarian leva | ????? ?? ??????? |
275 | cash in hand in foreign currencies | ????? ???? ??????? |
276 | cash loan contract | ???????? ??? ??????? ?? ????? |
277 | cash of State Budget-financed enterprises | ???????? ????????? ??? ??????????? ???????????? |
278 | cash on hand | ???????? ??????????? |
279 | cash on hand (in the safe) | ??????? ?????????? (?? ?????) |
280 | cash register | ?????? ??????? |
281 | cash register receipt | ??????? ???????? |
282 | cash, nostros and balances with the Central Bank | ???????? ?????????, ??????? ??????? ?? ??????? ?? ????????????? ??????? |
283 | cashier | ????? |
284 | cashless payment | ?????????? (???????????) ????????? |
285 | caution | ?????????????? |
286 | caveat (enter/put in) | ??????????? |
287 | cease | ???????????????, ???????????? |
288 | ceding receivables | ????????? ??? ?????? |
289 | CEO /Chief Executive Officer/ | ???????? ????????????? ????????? |
290 | certificate for current status | ?????????????? ??? ????????? ?????????? |
291 | Certified Public Accountant | ??????????? ???????? - ????????????? |
292 | cession receivables | ????????? ??? ?????? |
293 | CFCU /Central Finance and Contract Unit/ | ??????????? ?????? ?? ???? |
294 | challenge the price | ????????? ??????? |
295 | change in operating assets | ???????? ?? ?????????, ????????? ?? ?????????? ???????? |
296 | change in value of stocks | ?????????? ??????????? ??? ?????? |
297 | changes in operating assts | ???????? ?? ????????? ????????? ?? ?????????? ???????? |
298 | changes in operating liabilities | ???????? ?? ????????????? ????????? ?? ?????????? ???????? |
299 | charge | ??????????? |
300 | charged reserves | ?????????? ???????? |
301 | charging | ???????????? |
302 | chart of accounts | ??????????? |
303 | chattels | ????? |
304 | check lists | ?????????? ?????? (????????????) |
305 | cheques | ?????????????? ??????? |
306 | chief actuery's report | ??????? ??? ??????? ??????? |
307 | chief legal advisor | ??????? ???????????? |
308 | circumvent | ??????????? ??????? |
309 | citizen; physical person | ?????????? ????? |
310 | civil (third party) liability insurance related to the possession and use of aircraft | ???????????? ??????????? ????????????, ????????? ?? ?????????????? ?? ????????????? ??? ?????????? ???????? |
311 | civil (third party) liability insurance related to the possession and use of motor vehicles | ???????????? ??????????? ????????????, ????????? ?? ?????????????? ?? ????????????? ??? ???????? ????????? ????????? |
312 | civil (third party) liability insurance related to the possession and use of ships | ???????????? ??????????? ????????????, ????????? ?? ?????????????? ?? ????????????? ??? ??????????? ??????? |
313 | civil contract | ??????????? ???????? |
314 | civil division | ??????????? ?????????? |
315 | Civil procedure code | ???????????? ????????????? ??????? (??????) |
316 | claim submission | ??????????? ??? ????????????? |
317 | claimant | ?????, ?????????? |
318 | claims against employees | ????????? ??? ?????? ?? ??????? |
319 | claims against employees for shortages | ????????????? ????????? ??? ?????? ?? ??????? |
320 | claims against suppliers | ????????????? ????????? ??? ??????????? |
321 | claims incurred | ??????????? ????? |
322 | claims outstanding reserve | ??????? ??? ??????? ????????? |
323 | clains outstanding | ??????????? ????????? |
324 | clams handling expenses | ?????????????? ???????? |
325 | clearance | ?????????? ??? ?????, ??????????? ??????????? |
326 | clerical error | ??????? ???? ????????????? |
327 | client/bailor | ?????????? |
328 | close the annual accounts | ??????????? ??? ?????????? ??????????? ???????????? |
329 | closed-end investment company | ?????????????? ?????????? ??? ????????? ???? |
330 | closing balance | ??????/????????????? ??????? |
331 | closing of account | ???????????? ??? ????????????? ??????? |
332 | closing price | ????? ???? ?????????? |
333 | closing rate of exchange | ????????????? ???????? ????? |
334 | coefficent of profitability of assets | ??????????? ??? ????????????? ??? ????????? |
335 | coefficient of general, quick, immediate, absolute liquidity | ??????????? ??? ?????, ??????, ?????????, ?????????? ??????????? |
336 | coefficient of profitability of borrowings | ??????????? ??? ????????????? ??? ???????????? ???????? |
337 | coefficient of profitability of equity | ??????????? ??? ????????????? ??? ??????????? ???????? |
338 | coefficient of profitability of income from sales | ??????????? ??? ????????????? ??? ?????????? ??? ????????? |
339 | co-insurance | ??????????????? |
340 | co-insuring | ???????? ??? ??????????????? |
341 | collateral | ???????????? |
342 | collateral margin | ?????????????? ????? |
343 | collect and summarize information | ????????? ??????????? |
344 | collectability of loans | ???????????? ??? ???????? |
345 | collection | ??????? (???? ??????) |
346 | collective labour agreement | ??????????? ??????? ???????? |
347 | collusion | ??????????? ?????????? (??? ??????? ??? ?????? ??????) |
348 | combination lock | ????????? ?????? |
349 | come into force retroactively as from | ?????? ?? ????? ???? ?????? ????? ??? |
350 | commensurate | ???????????????, ?????????? |
351 | Commerce Act | ??????????? ?????? |
352 | commercial bank | ?????????? ?????? |
353 | commercial credit (credit against goods) | ??????? ??????? |
354 | commercial lien | ?????????? ?????? ??? ?????????? |
355 | commercial pledge | ?????????? ?????? |
356 | commercial security | ?????????? ???????????? |
357 | commercial transactions | ????????? ??????? |
358 | Commission on Securities and Stock Exchanges | ????????? ??? ???????? ?????? ?? ?????????? ?????? |
359 | commissions | ?????????? |
360 | commissions paid | ?????????? ?????????? |
361 | commitments and contingencies | ???????? ????????????? ???????????/???????? ??????????? ?? ??????????? ???????????? |
362 | Commodity Exchange | ????????? ?????? |
363 | Commonwealth of Independent States (CIS) | ???????????? ??? ????????????? ???????? (??????) |
364 | communication devices | ????????????? ??????????? |
365 | communication lines | ???????????? ?????? |
366 | companies | ?????????? ?????????? |
367 | company operations | ????????? ??? ?????????? |
368 | Company register | ????????? ??? ???????????? ??????????; ?????????? ????????? |
369 | company's capital | ??????????? ???????? ??? ?????? |
370 | comparability between income and expenses | ?????????????? ?????? ?????????? ?? ?????????? |
371 | comparable uncontrolled prices | ????????? ??????????????? ????? |
372 | comparative financial statements and all other comparative financial information | ????????? ??????? ?? ??????? ?????? ??????????? ??????????? |
373 | compensating balance arrangements | ????????????? ??? ????????????? ??? ???????? |
374 | compensation (also:default; forfeit;penalty; liquidated damages) | ?????????? |
375 | compensation and benefits | ???????? ??????????????? ?? ????????? ??????????? |
376 | compensatory bill/certificate | ?????????????? ?????? |
377 | compensatory bond | ??????????????? ???? |
378 | competent bodies | ???????????? ??????? |
379 | compilation | ?????????? (?????.???????) |
380 | compilation report | ??????? ?????? ???????????? /????????????? ??? ??????????? ??????? |
381 | composition of loan portfolio | ??????????/?????????? ??? ?????????? ????????? |
382 | compounded interest | ??????????????? ?????? |
383 | compounding | ??????????????? |
384 | computers and communications network | ??????????? ?? ??????????? |
385 | computing of excise flat amounts | ???????????? ??? ???????? ??????? |
386 | concealed partnership | ??????? ?????????? |
387 | concession rights | ???????????? ?????? |
388 | conclusion of commercial transaction | ?????????? ??? ?????????? ??????? |
389 | concurrently | ?????????????, ????????????, ?????????? |
390 | configure | ????????????? |
391 | connected accounts | ????????? ???????? ??? ???????????? ??? ???????? ??????? |
392 | conservator | ???????? |
393 | consideration | ????????? ??????????; ???????????? |
394 | consignment note | ???????????? ?????? |
395 | consignor | ????????????/??????????? |
396 | consistency/consecutively | ??????????????? |
397 | consistent with the best practicies of the industry | ?? ????????????? ?? ????-???????? ??? ??????????? ??? ????????? |
398 | consolidation of financial statements | ?????????????? ??? ????????????? ??????? |
399 | constant capital (net assets) | ?????????? ???????? (?????? ???????) |
400 | constituent meeting | ???????????? ????????? |
401 | constitute | ????????? |
402 | construction | ????????????? |
403 | construction of tangible fixed assets in progress | ???????? ??? ???????????? ??? ???????????? ??????????? ??????? |
404 | consumables | ???????????? |
405 | consumer prices | ????? ??? ?????????????? ?????? |
406 | contingencies | ????????????? ???????? |
407 | contingencies and events after the balance sheet date | ???????? ??????????? ?? ???????? ????? ??????? ??? ???????? |
408 | contingency plan | ????? ??? ????????? ?? ???????? ??? ????????????? ???????? |
409 | contingent liabilities | ???????? ??????????? |
410 | contingent liabilities | ?????????? ??? ???????? ??????????? |
411 | contingent liabilities | ?????????? ??? ???????? ????????? |
412 | contingent loss | ???????????? ??????? |
413 | contingent receivables | ????????? ??? ???????? ????????? |
414 | continuous posting | ??????? ???????????? (??????????? ????????) |
415 | contract for bank credit | ???????? ??? ??????? ??????? |
416 | contract for bank safe deposit box | ???????? ??? ???????? ???????? |
417 | contract for commodity control | ???????? ??? ??????? ???????? |
418 | contract for current account | ???????? ??? ??????? ??????? |
419 | contracted value | ??????????? ????? |
420 | contracting party | ??????????? |
421 | contractor | ??????????? (???????????; ??????????) |
422 | contractual loan | ????????????? ????? |
423 | contribution in kind | ???????? ??????? |
424 | contribution of a right for the creation or transfer | ????????? ??? ?????? ??? ??????????? ???? ???????????? |
425 | control | ???????? |
426 | controlling interest | ?????????? ???????? |
427 | conversion | ?????????????? /??? ???????????? ??????/ |
428 | conversion of accounts | ?????????????? ??? ??????? |
429 | convert shares into stock | ???????? ?????? ?? ??????????? ???????? |
430 | cooperatives | ??????????? |
431 | copy abstract | ??????? ??????????? |
432 | core deposit base | ???????? ?????????? ????? |
433 | corporate income tax | ????????????? ?????? |
434 | corporate shares | ?????? ?? ???????????? |
435 | correction of fundamental errors | ????????? ??? ???????? ??????? |
436 | correspondence between opening and closing balance sheets | ??????????? ??????? ?????? ???????? ?? ?????? ??????????? ??????? |
437 | corroborate | ?????????????, ?????????? |
438 | corroborative | ?????????????, ?????????? |
439 | cost benefit analysis | ??????? ??? ???????????????? ??? ???????????? ???????? |
440 | cost of hired services | ???????? ??? ??????? ??????? |
441 | cost of insurance transactions | ???????? ??? ???????????????? ????????? |
442 | cost of materials | ???????? ??? ?????????? |
443 | cost of production; production costs | ??????????????? ???????? |
444 | cost of sales | ????????????? ??? ??????????? |
445 | cost of self-constructed or liquidated fixed assets | ???????? ??? ???????????? ?? ??????????? ??? ?????? ??? ?????????? ?????? |
446 | cost of the merchandise and livestock purchased and sold | ???????? ????????? ??? ???????????? ??????, ?????? ???????? ?? ???????? ??? ????????? |
447 | cost price | ????????? ????? |
448 | counter receivables | ????????? ????????? |
449 | counterparty | ?????????; ??????, ????????? |
450 | court claims | ???????? ??????? |
451 | court of first instance / lower court | ???? ??? 1-??? ?????????? |
452 | court of jurisdiction | ???????????? ???? |
453 | court of second instance | ????????? ?????????? |
454 | court penal | ??????? |
455 | court receivables | ?????????? ????????? |
456 | court ruling | ???????? ???????? |
457 | covenants | ?????????? ?????????? ???????? |
458 | cover liabilities | ???????? ??????????? |
459 | credentials | ??????????; ??????????? (???????????? ??????) |
460 | credit activity | ????????? ???????? (??????) |
461 | credit committee (in a bank) | ????????? ???????? (??????) |
462 | credit insurance | ????????????? ??? ???????? |
463 | credit line | ????????? ?????? |
464 | credit note | ????????-????????? ????????? |
465 | credit the account | ?????????? ????????? |
466 | credit to income | ??????????? ??? ???????? |
467 | creditability | ???????? |
468 | creditor; lender | ????????? |
469 | creditors' committee | ???????? ??? ???????????? |
470 | creditworthy | ???????????????? |
471 | criterion | ?????????? |
472 | cross payments | ????????? ????????? |
473 | cross trades | ???????????/???????? ??????? |
474 | cross-reference | ??????????? ??????????? |
475 | cumulative index | ???????????? ??????? |
476 | current account | ?????????????? ??????? |
477 | current account balances | ????????? ??? ??????? ??????? |
478 | current account contract | ???????? ??? ??????? ??????? |
479 | current assets | ????????????? ??????? |
480 | current liabilities | ????????????? ??????????? |
481 | current period result (profit or loss) | ????????? ??? ????????? ??????? (???????? ???? ???????) |
482 | current period result unadjusted for tax purposes | ????????? ????????? ?????? ???????? ?????????????? |
483 | current position | ??????? ?????????? |
484 | current ratio | ??????? ???????????? |
485 | current tax | ?????? ?????? |
486 | current year loss | ??????? ??? ????????? ??????? |
487 | current year profit | ???????? ??? ??????? ???????; ????????? ??? ????????? ??????? |
488 | current year profit and loss | ???????? ?? ??????? ??? ????????? ??????? |
489 | custodian of the property | ??????????? ?????????? ????? |
490 | custody service | ????????????? ???????? |
491 | customers | ???????? |
492 | customers accounts and related accounts | ???????? ?? ????????? ?? ???? ??????? |
493 | customers under special terms | ???????? ??? ????????? ???? ??????????? ???????? |
494 | customers under trade credit terms | ???????? ??? ?????????? ???????? |
495 | customers under trade credit terms in foreign currency | ???????? ??? ????????????? ???????? ???????? ???? ??????? |
496 | customs clearance | ??????????? ??????????? |
497 | customs office | ???????? ?? ???????? |
498 | cut down staff | ??????????? ??? ?????????? |
499 | daily allowance | ??????? ????? |
500 | damages | ??????, ?? ???: ????? |
501 | data processing | ?????? ??? ?????? |
502 | date of hearing | ????? ??? ???????? ??? ????? |
503 | date of lending | ????? ??? ????????????? ??? ????? |
504 | date of maturity according to contract | ????? ??? ???????????? ??? ???????? |
505 | date of occurrence | ????? ??? ??????????? |
506 | day-to-day activity | ?????????? ???????? |
507 | deal with foreign currency | ?????????? ?? ??????? |
508 | dealing | ????????? |
509 | dealing profits | ???????????? ???????? ??? ????????? (?? ?????? ??????, ???????) |
510 | dealings | ????????? |
511 | debenture capital | ????????????? ???????? |
512 | debenture loans; debentures | ????????????? ?????? |
513 | debit/credit an account | ??????????/??????????? ??????? |
514 | debt | ????? |
515 | debt against property | ????? ?????? ???????????? |
516 | debt capital instrument | ??????? ??????????? |
517 | debt equity swap | ??????? ??? ????? ?????? ???????????? |
518 | debt securities | ???????? ?????? ?????? |
519 | debtors/placements/receivables | ????????? |
520 | debts written off | ????????? ????????? |
521 | decline of prices | ?????????? ??? ??????? |
522 | declining balance depreciation method | ???????????-??????????? ?????? (?????? ??? ??????????? ??? ????????) |
523 | decrease in accordance with the Bulgarian Tax Legislation | ?????????? ??????? ???????????? ???????? ??????????????? |
524 | decrease of financial result | ?????????? ??? ??????????? ????????? |
525 | decrease of finished goods, work in progress and deferred expenses | ?????????? ??? ????????? ??? ??????????, ???????????? ????????????? ?? ???????? ??? ??????? ???????? |
526 | decrease of life insurance premium provisions | ??????????? ????????? ???????? ??? ???????????? ?????? |
527 | decreeing a general attachment | ?????????????? ??? ???? ?????? |
528 | deduct | ??????????; ??????????; ???????? |
529 | deductible temporary differences | ????????? ????????, ?????????? ??? ??????????? |
530 | deductibles | ????????, ??????????? ????????? ????????? ??? ?????????? ????? |
531 | default | ??????????, ??????????? |
532 | defendant | ????????? |
533 | deferral of interest or principal payments | ???????????? ??? ??????????? ??? ????????/??????????? |
534 | deferred acquisition costs (DAC) | ?????????? ????????????? ???????? |
535 | deferred expenses | ???????? ??? ??????? ???????? |
536 | deferred financial expenses | ?????????? ???????? ??? ??????? ???????? |
537 | deferred financial income | ?????????? ???????? ??? ??????? ???????? |
538 | deferred income | ???????? ??? ??????? ???????? |
539 | deferred loans | ?????????? ???????? |
540 | deferred premium | ??????????? ??????? |
541 | deferred tax assets | ????????? ???????? ?????? |
542 | deferred tax liabilities | ???????? ???????? ?????? |
543 | deferred taxes | ?????????? ??????? |
544 | deferred taxes payable | ??????????? ??? ?????????? ??????? |
545 | demand deposits | ?????????????? ??????? |
546 | dematerialized shares by name | ??????????? ????????? ?????? |
547 | deminution | ?????????? |
548 | denominated | ??????????? ???? ???????????? |
549 | denominated in (BGN, USD ??) | ???????????? ?? (?????, ??????? ??) |
550 | departure from requirements | ???????????? ??? ????????????? |
551 | deposit balances maintained with the bank | ?????? ??? ??????????? ????????? ??? ?????? ????????, ????????????? ??? ???????? |
552 | deposit in public warehouse | ????? ?? ????????? ?????? |
553 | deposit taking institutions | ????????????????? ??????????? |
554 | depositor | ????????? |
555 | depositors | ?????????? |
556 | deposits | ????????????? ????????? (????????? ??????) |
557 | deposits from customers | ????????? ??? ???????? |
558 | deposits in Bulgarian leva | ??????? ????????? ?? ??????? |
559 | deposits in goreign currency | ??????? ????????? ???? ??????? |
560 | deposits received | ??????? ????????? |
561 | deposits received in accounts for housing construction | ??????? ??? ???????? ????????????? ?? ??????? |
562 | deposits received in Bulgarian leva in financial institutions | ??????????? ????????? ?? ??????? |
563 | Deposits received in foreign currency in financial institutions | ??????????? ????????? ???? ??????? |
564 | depreciation (of tangible assets) | ???????????? |
565 | depreciation accounting | ??????????????? ??? ???????????? |
566 | depreciation and amortization | ???????? ??? ???????????? |
567 | depreciation charge | ??????????????? ?????? |
568 | depreciation charges | ???????? ??? ???????????? |
569 | depreciation methods: 1)straight line; 2)reducing balance; 3) unit of producton | ??????? ??? ????????????: 1) ??????? ??????; 2) ??? ??????????? ??? ????????; 3) ????? ??? ???????? |
570 | depreciation methods: 2) non-linear methods for depreciation - 2.2. Progressive non-linear method | ??????? ??? ????????????: 2) ?????????? ??????? ??? ???????????? - ???????????? ????????? ?????? |
571 | depreciation methods: 2) non-linear methods for depreciation-2.1. Declining balance non-linera methods; 2.1.1. Reducing balance method; 2.1.2. Staggered reducing balance method; 2.1.3. Sum of digits method | ??????? ??? ????????????: 2) ?????????? ??????? ??? ????????????-2.1. ??????????? ?????????? ???????; 2.1.1. ??????????? ??????????? ?????? (?????? ??? ??????????? ??? ????????); 2.1.2. ????????????? ??????????? ??????; 2.1.3. ?????? ??? ??????? ??? ???????? |
572 | depreciation of tangible fixed assets | ???????????? ??? ?????????????? ??????????? ??????? |
573 | depreciation on idle assets | ???????????? ??? ???????, ????????????? ?? ??????????????? |
574 | depreciation rate | ??????????????? ?????? |
575 | depreciation schedule | ??????????????? ????? |
576 | depreciation/amortisation/revaluation | ????????? |
577 | derive | ???????????, ????????? |
578 | detailed account | ??????????? ??????? |
579 | determination of price | ??????????? ??? ??????? |
580 | developer | ????????????; ??????????? |
581 | devisee | ?????????? (???.) |
582 | diminution in value/diminishing in value/ make or become less | ?????? ?? ????????? ????????? |
583 | direct claim | ????? ???? |
584 | direct costs/directly attributable costs | ?????? ???????? |
585 | direct tax liabilities | ?????? ???????? ??????????? |
586 | Director | ?????????? |
587 | disability | ?????????????????? |
588 | disbursed amount | ???????? ???? ?????????? ????? |
589 | disbursed loan | ???????? ????? |
590 | disbursment | ?????????? ??? ????? |
591 | disclaimer | ?????? ??? ?????? |
592 | disclosed depreciation | ????????? ???????????? |
593 | disclosure | ????????????? |
594 | disclosure of related parties and transactions with them | ????????????? ??? ??????????? ????? ?? ??? ????????? ?????? ???? |
595 | discontinue operations | ??????????????? ?????????? |
596 | discontinuing activities | ???????????????? ????????? |
597 | discount securities | ??????????? ?????? ?????? |
598 | discounted cash flow | ?????????? ???????? ?????? (?????? ??? ??????? ??? ???????????) |
599 | discounts allowed to reinsurers on general/life insurances | ?????????? ??????? ??? ?????????????????? ??? ????? ?????????????/???????????? ?????? |
600 | discretion | ???????????, ???????? ??? ????????? |
601 | dispatched goods | ?????????? ?????? |
602 | dispatched goods and completed jobs | ?????????? ?????? ?? ?????????? ??????? |
603 | dispatched materials and goods | ?????????? ?? ?????? ??? ???? |
604 | disposal (fixed assets) | ????????? |
605 | disposal of tangible fixed assets | ??????????? ??? ???????????? ??????????? ??????? |
606 | disposal/purchases of equity investments | ??????????/???????????? ??? ??????????? ??????????? |
607 | dissolution/winding-up/liquidation | ????????????? |
608 | distortion | ??????????? |
609 | distraint | ?????? |
610 | distrait upon (distrain v) | ?????? ?????? |
611 | distribution | ????????? |
612 | district courts | ???????? ????????? |
613 | dividend in arrears | ?????????? ??????? ????????? |
614 | divident per share | ????????? ??? ?????? |
615 | dividents in arrears | ???????? ?? ??????????? ?????????? |
616 | Division | ???????????? |
617 | division/partitition | ?????????? |
618 | divulge | ????????, ??????????, ???????????? |
619 | document flow; document turnover | ???????????????? |
620 | documentary motivation of the business transactions | ????????????? ????????????? |
621 | documentation of transactions | ?????????????? ??? ???????????? ????????? |
622 | documents of title | ?????????? ??? ???????????? |
623 | donations | ???????? |
624 | double entry accounting | ??????? ??????????? ?????????? |
625 | doubtful and bad debts | ???????????????? ?? ???????????? ????????? |
626 | doubtful exposures | ??????????? ??????????? |
627 | doubtful loans | ??????? ?????????? ?????? |
628 | drafts/notes | ??????? |
629 | due care | ???????? ?????? |
630 | due care requirement | ?????????? ??? ???????? ?????? |
631 | due dilligence | ????????????? ???????? |
632 | EAR/CAR engineering all risk and constructional risk | ???????????? ??? ???????? ?????????????? ?? ????????????? ??????/?????? |
633 | early claim | ??????????? ???????????? |
634 | earned income | ???????????? ???????? |
635 | earned premium | ???????? ??????? |
636 | earnest money | ?????????? |
637 | earnings per share | ??????? ??? ?????? |
638 | effective from (date) and beyond | ???????? ???/?? ????? ??? (?????) ???????? |
639 | effective July 1 '97 a new law on the Bulgarian National Bank was introduced in Bulgaria | ??? 11 ???? 97 ??. ?????? ?? ????? ???? ?????? ??? ?????? |
640 | effects of changes in foreign currency rates | ?????????? ??? ?????????? ???? ?????????? ???????? |
641 | efficiency ratio | ??????????? ??? ????????????????? |
642 | effluxion of time | ????????? ??? ?????? |
643 | electricity carriers | ???????????? ??? ????????????? ???????? |
644 | element in the report | ???????? ??? ?????? |
645 | emerging markets | ??????????? ???????? ??????????? |
646 | emissions | ??????? |
647 | employed capital | ?????????? (???????) ???????? |
648 | employee benefits; staff costs; personnel expenses | ???????? ??? ?????????? |
649 | employees and shareholders | ????????? ?? ??????????? |
650 | employees benefits | ???????? ??? ???????????? |
651 | encroach (upon one's rights) | ??? ????????, ???????? (?????? ???????? ???) |
652 | endorse | ?????????? |
653 | endorsement of writ | ??????????? ??? ????????? |
654 | enforcement | ????????????? ??????????? |
655 | enforcement action | ????????? ?? ????????????? ????????? |
656 | enforcement measures | ????????????? ?????? |
657 | engross | ????????? ??????????? ???? |
658 | enhence | ???????????, ???????? |
659 | enlargement process | ??????? ??? ???????????? |
660 | enrolment | ???????????? |
661 | entertainment | ??????????????? ???????? |
662 | entitled to | ????? ???????? ???; ???????????? ???? ??? |
663 | entry | ??????????? ?????????? |
664 | equalized installment | ????????????? ??????? |
665 | equity | ???????? |
666 | equity / share capital | ????????? ???????? |
667 | equity capital | ???????? ???? ???????? ??? ??????????? ??????; ?????? ???????? |
668 | equity investment | ??????????? ??????????? |
669 | equity method of accounting | ??? ??????? ??? ???????? ????????? ??? ????????? |
670 | equity per share | ???????? ??? ?????? |
671 | equity statement | ?????? ??? ??????????? ???????? |
672 | equity; share capital paid in | ???????? ???????? (???????) |
673 | errors and departures from Bulgarian statutory accounting regulations | ??????? ?? ???????????? ??? ???????????? ??????????? ??????????? ????? |
674 | establish | ?????????? |
675 | establish a pledge on | ?????????? ?????? ?????? |
676 | estimate (not: forecast) | ???????????? |
677 | eurobonds | ?????????????? |
678 | European Credit Transfer System | ???????? ??? ????????????? ??? ??????????? ?? ???????????????? ????????? ?? ???????? |
679 | events | ???????????? |
680 | events of default | ??????? ??? ??????????? ??? ????????? |
681 | examination | ????????? |
682 | exchange gains | ???????? ??? ???????? ???? ???????? ???????? |
683 | exchange loss??s | ??????? ??? ???????? ???? ?????????? ???????? |
684 | excise duties and payables to ministries | ???????? ??? ??????? ?? ?? ????????????? |
685 | exclusive economic zone | ????????????? ????????????? ????? |
686 | exclusive right | ????????????? ?????? |
687 | execute payment order | ??????????? ?????????? ??? ???????? |
688 | executive summary | ??????? |
689 | executory officer | ?????? ??????????? |
690 | exempt from income tax | ?????????? ??? ?????? |
691 | exhibit | ?????????????? |
692 | expected useful life | ?????????? ????? ??? ???????? |
693 | expedience | ???????????????? |
694 | expense items | ????????????? ??? ?????????? |
695 | expense recognition | ??????????? ??? ???????? |
696 | expenses | ???????? |
697 | expenses accounts | ??????? ??? ???????? |
698 | expenses by functions | ???????? ??? ?????????? |
699 | expenses by type | ???????? ??? ????????????? ????????? |
700 | expenses covered by the Budget | ???????? ??? ????????? ????????? |
701 | expenses for banking activity | ???????? ??? ???????? ??????? |
702 | expenses for commercial activity | ???????? ??? ?????????? ???????? |
703 | expenses for insurance and indemnities | ???????? ??? ???????????????? ????? ?? ???????????? |
704 | expenses for insurance commissions | ???????? ??? ?????????? ??? ??????????????? |
705 | expenses for insurance reserves | ???????? ??? ????????? ???????????????? ???????? |
706 | expenses for manufacturing | ???????? ??? ??????????? ???????? |
707 | expenses for participation in the result | ???????? ??? ???????? ?? ?????????? |
708 | expenses for passive insurance | ???????? ??? ???????? ???????????????? |
709 | expenses for premiums conceded to reinsurance companies | ???????? ??? ?????????? ??????? ??? ?????????????????? |
710 | expenses for provisioning of risk assets | ???????? ??? ???????????? ??? ???????? ??????? |
711 | expenses for released reserves for passive reinsurance | ??????? ??? ??????????? ???????? ??? ???????? ???????????????? |
712 | expenses for supporting activity | ???????? ??? ????????????? ???????? |
713 | expenses for transport activity | ???????? ??? ???????????? ???????? |
714 | expenses not covered by the Budget | ???????? ??? ?????????????? ????????? |
715 | expenses not supported by documents | ????????????? ???????????? ???????? |
716 | expenses of courts | ???????? ??? ?????????? ???????? |
717 | expenses of local budgets | ???????? ??? ????????? ???????? |
718 | expenses of ministries and state administration | ???????? ??? ????????????? ?? ?????????? |
719 | expenses of regional administration | ???????? ??? ????????? ?????????????? |
720 | expenses on insurance payments for direct insurance | ???????? ??? ???????????????? ????????? ??? ?????? ????????????? |
721 | expenses related to construction in progress and liquidation of fixed assets | ???????? ??? ???????????? ?? ??????????? ??? ???????????? ??????????? ??????? ??? ?????????? ?????? |
722 | expert | ????? ????? |
723 | expiration of validity | ????????? ??? ???????? |
724 | explanatory notes | ???????????? ???????? |
725 | export of goods | ???????? ??? ????????? ??? ?????? ??? ???????? |
726 | express | ??????????? |
727 | extend loan term | ?????????? ??????? |
728 | extended funds | ????????????? ????????? |
729 | extension of loans | ????????????? ??? ???????? |
730 | extra budgetary revenue | ?????????????? ???????? |
731 | extraordinary expenses | ??????????? ???????? |
732 | extraordinary income | ??????????? ???????? |
733 | extraordinary items | ??????????? ????????? |
734 | face value | ?????????? ????? |
735 | fair value | ???????????? ?????????; ???????????? ????? |
736 | family insurance | ???????? ???????????? |
737 | feasibility study | ??????? ??? ?????????????? |
738 | feasibility study costs | ???????? ??? ?????????????? ?????????? |
739 | fee and commission income, net | ???????? ??? ?????? ?? ??????????, ?????? |
740 | fees | ???????????????; ?????? |
741 | fees | ???????? ??? ?????? |
742 | fictitious (also: property) capital | ????????? ???????? |
743 | field work (auditing) | ???????? ????? (??????????) |
744 | file an application | ???????? ?????????? |
745 | file cancellation claim | ??????????? ???????????? ???? |
746 | file interroation | ?????????? ??? ?????????? (??????) |
747 | finance lease | ????????? ??????? |
748 | financial activity | ?????????? ???????? |
749 | Financial Advisory Services | ?????????????? ???????? |
750 | financial assets accounts | ??????? ??? ?????????? ????????? |
751 | financial assets not owned by the enterprise | ?????? ?????????? ??????? |
752 | financial duress | ??????? ?????? |
753 | financial expenses | ?????????? ???????? |
754 | financial income | ?????????? ???????? |
755 | financial institution | ?????????? ??????????? |
756 | financial leverage ratio | ??????????? ??? ?????????? ????????????? |
757 | financial long-term assets | ???????????? ??????????? ?? ????????? |
758 | financial position/standing | ?????????? ?????????? |
759 | financial recovery | ???????????? ??? ???????????? |
760 | financial reporting | ??????????? ?????????? |
761 | financial reporting of joint ventures and jointly controlled operations | ????????? ??? ?????????? ????????????? ???????????? ?? ????????? |
762 | financial result | ????????? ????????? |
763 | financial statements | ??????????? ?????? |
764 | financial statements of insurance companies | ??????????? ??????? ??? ?????????????????? ???????????? |
765 | financial year end | ??????????? ???????????? |
766 | financing (grants and subsidies) | ????????????? |
767 | financing gap | ????????? ?????????? |
768 | financing recognized as income in the current period, subsidies inclusive | ???????? ??? ?????????????, ?? ??.??. ????????? ??? ?????????? |
769 | findings | ???????????? |
770 | fines and indemnities received / write offs | ???????? ??? ?????? ?? ??????????/????????? ??????????? |
771 | fines and penalties | ?????? ?? ?????????? |
772 | fines and penalties paid | ???????? ??? ?????? ?? ?????????? |
773 | fines and penalties received | ???????? ??? ?????? ?? ?????????? |
774 | fines received | ???????? ??? ?????? |
775 | finished goods | ?????????? |
776 | fire and natural disasters insurance | ???????????? ?????? ?? ????????? ????????? |
777 | First/Second instance pending | ??????/?????? ?????????? (???????????? ????? ??? ?????) |
778 | first-in, first-out (value of outflow of stocks) | ?????? ????????, ?????? ????????? ????? (?????????????) |
779 | first-year premium | ????????????? ??????? |
780 | fiscal year | ???????? ??????? |
781 | fixed assets | ???????????? ??????? |
782 | fixed assets in progress | ???????? ??? ???????????? ??? ?????? |
783 | fixed assets register/inventory book | ??????????? ?????? |
784 | fixed capital | ?????????? (????????) ???????? |
785 | fixtures and fittings | ?????????? ????????? |
786 | flat discount | ?????????? ????????? |
787 | flight (also: refugee) capital | ???????? ?? ???????? ???????? |
788 | force majeure | ????????????? ????? |
789 | foreclosure | ????????????? ??????????? ?????? ????; ????????? |
790 | foreclosure court case | ????????????? ????? |
791 | foreign and local correspondents | ????????????? ?? ??????? ?????????????? |
792 | foreign correspondents | ???????? ?? ????????????? ?????????????? |
793 | foreign currency budget accounts of budget enterprises | ????????? ??????? ??? ??????????? ???????????? ???? ??????? |
794 | foreign currency clients accounts | ?????? ??????? ??? ???????? ???? ??????? |
795 | foreign currency current accounts | ?????????????? ??????? ??? ???????? ???? ??????? |
796 | foreign currency current accounts of budget enterprises | ??????? ??????? ??? ??????????? ???????????? ???? ??????? |
797 | foreign currency demand deposits | ???????????? ??????? ??? ????????? ???????????? ???? ??????? |
798 | foreign currency loans to foreign persons | ????????????? ?????? ??? ????????????? ????? ???? ??????? |
799 | foreign currency payments and receipts | ???????? ??? ???????? ???? ??????? |
800 | foreign currency savings deposits | ???????? ??????? ??? ???????? ???? ??????? |
801 | foreign currency special accounts | ?????????? ??????? ??? ???????? ???? ??????? |
802 | foreign currency translation differences | ???????? ???????? |
803 | foreign entities | ???????????? ?????????? ???????? |
804 | foreign exchange gains | ???????????? ???????? ??? ???????? ??? ?????????? ???????? |
805 | foreign exchange holdings | ???????? ??????????? |
806 | foreign exchange losses | ???????????? ???????? ??? ???????? ??? ?????????? ???????? |
807 | foreign exchange rate gains | ???????????? ???????? ???????? |
808 | forensic services | ??????????? ??????? |
809 | forgiven amounts owed to creditors | ????????? ??????????? |
810 | formation of a company | ??????????? ??? ???????????? |
811 | forward contracts | ??????? (????????) ??????? |
812 | forwarding contract | ???????????? ???????? |
813 | freeze | ?????????? ??? ??????? |
814 | fringe | ????????????? ???????? ??????????????? |
815 | front running | ????????? ??? ???????? ?????? ???????? |
816 | fuel | ???????? ?????????? |
817 | fuel and energy inputs | ????????????? ??????? ?? ???????? |
818 | full license | ?????? ??????? |
819 | fully disbursed/fully repaid | ??????? ?????????? |
820 | fundamental errors | ???????? ??????? |
821 | funds | ???????? |
822 | furnish information | ??????????? ??????????? |
823 | GAAP | ??????????? ??????????? ????????? |
824 | gain | ????????/?????? |
825 | gain an insight to | ?????????? ?? ?????????? ??? |
826 | gain from dealing securities | ???????????? ????????/???????? ??? ????????? ?? ?????? ?????? |
827 | gain on net monetary position | ???????? ??? ?????? ???????? ???????? |
828 | gains arising as a result of dealing in foreign currencies | ???????? ??? ???????? ????????? |
829 | gains arising as a result of dealing securities | ???????? ??? ????????? ?? ??????????? |
830 | gains on the sale of securities | ???????????? ???????? ??? ??????????? ??? ?????? ?????? |
831 | gains/(losses) arising from dealing in foreign currencies, net | ????????/(???????) ??? ????????? ?? ????????????? ???????, ?????? |
832 | gains/(losses) arising from dealing securities | ????????/(???????) ??? ????????? ?? ?????? ?????? |
833 | gap analysis | ??????? ??? ??????????? |
834 | garbage collection fee | ?????? ????? |
835 | gearing | ????????? ????????????? |
836 | general administrative expenses | ????? ???????????????? ???????? |
837 | general administrative expenses | ???????? ??? ???????????? ?? ??????????? |
838 | general civil (third party) liability insurance | ???????????? ????? ??????????? ???????????? |
839 | general insurance paid | ?????????? ???????????? ??? ????? ???????????? |
840 | general insurance provisions | ????????? ???????? ??? ????? ????????????? |
841 | general insurance; non-life insurance | ????? ????????????? |
842 | general ledger | ??????? ?????? |
843 | General Manager | ?????????????? ????????? |
844 | general partnership | ???????????? ?????????? |
845 | general provisions | ????? ????????? |
846 | general purchasing power | ????? ???????????? ??????????? |
847 | general reserv??s shall be allocated from post-tax profits | ??????? ???????? ??? ????????? ????? ????????? ??? ?????????? ?? ?????? |
848 | generating capacity | ??????????????? ???????? |
849 | give correct idea | ?????? ?????? ?????????? |
850 | going concern | ???????? ??? ???????????? ???????????? |
851 | goods and packaging | ?????? ?? ???????? |
852 | goods at stock; goods hold at stock; available goods at stock; stock of goods | ????????? ?????????? |
853 | goods for reprocessing, additional processing and storing | ?????? ??? ???????????, ???????????? ?? ??????????? |
854 | goods for resale | ?????? |
855 | goods for resale in store | ?????? ??? ?????? |
856 | goods on consignment | ?????? ??? ???????????? |
857 | goods pledged as collateral | ?????? ????????? ????? ???????????? |
858 | goodwill | ???????????? ?????????? |
859 | government bonds | ????????? ?????????? |
860 | government grants for curreent operations | ????????????? ??? ??????? ???????? |
861 | government grants related to fixed assets | ????????????? ??? ???????????? ??????? |
862 | government securities | ????????? ?????? ?????? |
863 | grant a loan | ????????? ??????? |
864 | grant license | ???????? ??????????? |
865 | grants | ??????? |
866 | grants for working capital needs | ???????? ??? ????????????? ??? ????????? ???????? |
867 | grave irregularities | ?????? ?????????? |
868 | grooming | ??????????, ????????????? |
869 | gross | ??????? |
870 | gross margin | ??????? ?????????? ????????? ?????? ????? ??? ????? ?? ????? ??? ??????? |
871 | groundlessness | ???????????????? |
872 | group | ????????????? ?????? |
873 | growth of sales | ????? ??? ??????????? |
874 | guarantee | ????????? |
875 | guarantee fund charges | ??????????? ??? ????????????? ????? |
876 | guarantees against loans in foreign currency | ?????????? ??????????? ??? ????????? ?????? ???? ??????? |
877 | guarantees against secured company credit received by enterprises | ?????????? ??????????? ??? ???????????? ??? ???????????? ???????? ?????? |
878 | guarantees against unsecured company credit received by enterprises | ?????????? ??????????? ??? ???????????? ??? ?????????????? ???????? ?????? |
879 | guarantees in foreign currency | ?????????? ??????????? ??? ????????? ?????? ???? ??????? |
880 | guarantees in foreign currency | ???????? ??? ????????? |
881 | guarantees on promisory notes | ?????????????? ??? ??????? ??? ???????? |
882 | guide | ????????? |
883 | guilt-edged securities | ???????????? ?????? ?????? |
884 | hardware platform flexibility | ?????????? ??? ???????????? ?????????? |
885 | healthcare | ???????????????; ???????? ???????????? |
886 | hereinafter | ?????? ???????? |
887 | high liquid assets | ?????????????? ??????? |
888 | hired services | ??????? ??????? |
889 | hired services / subcontractors | ???????? ??? ??????? ??????? |
890 | historical cost | ???????????? ????? |
891 | historical cost convention | ???????? ??? ?????????????? ????? |
892 | hold harmless | ?????????????? ??? ???????????? |
893 | hold on hire purchase | ?????? ??? ???????????? |
894 | holding deed | ??????????? ???? ??? ???????????? |
895 | housing cooperatives | ?????????????????? ??????????? |
896 | housing real estate | ????????? ????? ?? ???????? ??????? |
897 | hyperinflation restatement | ????????????????? ?????????????? |
898 | identified | ???????????????, ??????????? |
899 | idle (also: unemployed) capital | ???????????? ???????? |
900 | immaterial/material damage | ???????????/????????????? ?????? |
901 | immediate execution | ?????????? ??????????? |
902 | immediate risk | ?????????????? ????? |
903 | imminent | ?????????? |
904 | impairment of assets | ??????????? ??? ????????? |
905 | implementation | ???????????; ??????????????, ??????????? |
906 | implementing organization | ???????????? ?????????? |
907 | implication | ??????????? |
908 | implicit | ???????? ???????????; ???????????, ??????????? |
909 | importer's mark up | ????????? ??????????/????????? ??? ?????????? |
910 | in due course | ??? ?????????? ???? |
911 | in proportion to ?? | ??????????????? ??? ?? |
912 | inadmissibility | ?????????????? |
913 | inaugurate | ????????? ?? ????????? |
914 | incidental costs | ????????????? ?????????/???????? |
915 | included in income | ????????? ??? ??? ??????? |
916 | income | ???????? |
917 | income & expense items | ??????? ??? ???????? ?? ???????? |
918 | income earned from investments in other businesses of it, dividents earned | ???????? ??? ??????????, ?? ????? ?????? ??? ?????????? |
919 | income on investments | ???????? ??? ??????? ???????? |
920 | income statement | ?????? ??? ???????? ?? ???????? |
921 | income tax | ?????? ???????? |
922 | incorporated mortgage | ????????? ???????? |
923 | incorporation | ??????????? |
924 | incorporation account | ???????????? ??????? (???????????) |
925 | incorporation and expansion costs | ???????? ??? ??????????? ?? ???????????? |
926 | in-court and judged receivables | ???????? ?? ?????????? ????????? |
927 | increase in carrying amount of trade investments | ??????????? ??????????? ??? ??????????? ??????????? |
928 | increase in the stock of production | ??????????? ??? ????????? ??? ?????????? |
929 | increase in weight and number of livestock | ????????? ?? ???????? ??? ???????? |
930 | increase/decrease of deferred income | ???????????/?????????? ??? ???????? ??? ??????? ???????? |
931 | increment | ???????????, ??????????? |
932 | incremental borrowing rate | ??????????? ????????? ??? ????????????? ??? ?????? |
933 | incumbent operator | ???????? |
934 | incurred claims | ?????????? ???????????? |
935 | indemnity | ?????????????? ??? ????????????, ????????????; ??????????????? ??? ???????? |
936 | indemnity; remedy | ???????????????? |
937 | independence of the different reporting periods | ????????????? ??? ?????????? ???????? ???????? |
938 | independent appraiser | ?????????? ??????? ????????? |
939 | index of consumer goods | ??????? ??? ???????????????? ????? |
940 | indicative offers | ???????????? ??????? |
941 | indirect ownership | ???????? ??????????? |
942 | individual accounting unit | ????????? ???????? ?????? |
943 | indivisibility | ??????????? (??? ????????) |
944 | industrial capital | ?????????? ???????? |
945 | inflow (cash) from basic activity | ???????????? ??? ???????? ???????? |
946 | infusion | ???????? (??????????) |
947 | inherent nature | ???????, ??????? |
948 | injunction | ???????? ????????????? |
949 | in-kind / non-monetary contributions | ?????????? ??????? |
950 | in-kind commercial discount | ?????????? ?????????? ????????? |
951 | in-kind contribution | ???????? ??????? |
952 | inquiry | ??????????? |
953 | inside information | ????????? ??????????? |
954 | insider | ????????? ????????? ????? |
955 | insider trading | ?????????, ????????? ??? ?????????? ??? ????????? ??????????? |
956 | insolvency | ????????????????; ???????????????????? |
957 | Institute of Bulgarian National Statistics | ???????????? ?????????????? ????????? |
958 | insurable amount | ???????????????? ????? |
959 | insurance | ???????? ??? ????????????? |
960 | insurance claim | ???????????????? ???????????? |
961 | insurance event | ???????????????? ???????? |
962 | insurance indemnity | ???????????????? ???????????? |
963 | insurance instalments | ???????????????? ??????? |
964 | insurance of aircraft | ???????????? ??? ?????????? ???????? |
965 | insurance of children | ??????? ???????????? |
966 | insurance of damage to property | ???????????? ??? ????? ??? ?????????? |
967 | insurance of goods in transit | ???????????? ??? ??????? ??? ?????? ??? ???? |
968 | insurance of land vehicles, excluding rail vehicles | ???????????? ??? ?????????? ????????? ????????? ???? ???????? ????????? ????????? |
969 | insurance of miscelaneous financial losses | ???????????? ??? ?????? ?????????? ??????? |
970 | insurance of rail vehicles | ???????????? ??? ???????? ????????? ????????? |
971 | insurance of ships | ???????????? ??? ??????????? ??????? |
972 | insurance period | ???????????????? ????? |
973 | insurance policy | ???????????????? ??????? |
974 | insurance premium | ???????????????? ??????? |
975 | insurance premiums received | ??????????? ???????????????? ??????? |
976 | insurance receivables | ????????? ??? ???????????? |
977 | insurance reserves | ??????????????? ???????? |
978 | insurance technical (special) provisions | ???????????????? ??????????? ??????? |
979 | intangible fixed assets | ????????????? ???????????? ??????? |
980 | intangible fixed assets | ???????????? ????????????? ??????? |
981 | integrated database | ???????????? ????? ?????? |
982 | interbank placements | ????????????? ??????????? |
983 | intercompany accounts | ????????? ???????? |
984 | interdiction | ????????? |
985 | interest bearing securities | ??????????? ?????? ?????? |
986 | interest coverage | ????????? ??? ???????? |
987 | interest earned | ???????? ??? ?????? |
988 | interest expenses | ???????? ??? ?????? |
989 | interest income | ???????? ??? ?????? |
990 | interest on deposits with financial institutions | ???????? ??? ?????? ??? ??????? ?? ?????? |
991 | interest on loans granted | ???????? ??? ?????? ??? ????????????? ?????? |
992 | interest payable | ??????????? ??? ?????? |
993 | interest payable and receivable | ???????? ??? ?????? |
994 | interest rate | ??????? ???????? |
995 | interest rate margin | ????????? ???? ????????? ???????? |
996 | interest receivable | ????????? ??? ?????? |
997 | interest set by law | ????????? ?????? |
998 | interests in local companies | ??????? ???????? ?? ??????? ?????????? |
999 | interests on performing loans | ?????? ??? ????????????? ???????? |
1000 | intergovernmental agreements | ???????? ??? ???????????????????? ????????? |
1001 | interim certificate | ????????? ?????????????? |
1002 | interim financial statements | ????????? ??????????? ?????? |
1003 | intermediaries | ??????????? |
1004 | international agreements | ????????????? ??????? |
1005 | introduction | ????? |
1006 | inventories not owned by the enterprise | ?????? ??????????? ??????? |
1007 | inventory | ??????????? ??????? |
1008 | inventory accounts | ??????? ??? ??????????? ??????? |
1009 | investment in equity securities | ??????????? ?? ??????????? ?????? ?????? |
1010 | investment property | ?????????????? ?????? |
1011 | investment reserves | ?????????????? ???????? |
1012 | investments in other businesses | ?????????? ?? ??????? |
1013 | investments in securities not registered at the stock exchange | ?????????? ?? ?????? ?????? ????????? ??? ????????? ??? ?????????? ?????? |
1014 | investments in securities registered at the stock exchange | ?????????? ?? ?????? ?????? ??????? ??? ????????? ??? ?????????? ?????? |
1015 | invite offers | ?????? ??????? |
1016 | inward (insurance) | ???????? ????????????? |
1017 | inwards/outward reinsurance | ????????/???????? ???????????????? |
1018 | IPO | ????????????? ????????? ??????????? |
1019 | irregular premium | ?????????? ??????? |
1020 | issuance | ??????? |
1021 | issuance of equvalent copies | ????????? ??? ???????? ??????????? |
1022 | issuance of share capital | ??????? ??? ?????? ???????? |
1023 | issue and demand | ???????? ?? ??????????? |
1024 | issue price | ?????????? ????????? |
1025 | issued capital | ????????? ??????????? ???????? |
1026 | issuer | ???????? |
1027 | it is not off-set against technical provisions | ??? ?? ???????? ??? ??????? ??? ?????. ????????? |
1028 | joint stock company | ??????????? ?????????? |
1029 | Joint Surveillance Steering Committee | ??????????????? ???????????????? ???????? ??? ??????????? ?? ???????? ??? ??????? |
1030 | jointly and severally | ??????? ?? ?????????? |
1031 | joint-venture | ?????????? ????????????? ???????????? |
1032 | judical system | ???????? ???????? |
1033 | juristic person; corporate body | ??????????? ????? |
1034 | justified claim | ???????????? ???? |
1035 | keeping a commercial register | ??????? ??? ?????????? ????????? |
1036 | labor cost | ????? ??? ?????????? ????? |
1037 | labour accident | ???????? ?????????? |
1038 | labour cost | ????? ??? ?????????? ????? |
1039 | labour dispute | ??????? ????? |
1040 | Labour Legislation | ???????? ???????????????? |
1041 | lands, forests and perennials | ?????, ????? ?? ??????? ??????????? |
1042 | lapse | ??????????? ??? ?????? |
1043 | lapse premium | ????????, ???????????, ?????????? ??????? |
1044 | large scale construction | ?????????? ????????????? |
1045 | last-in, first-out (value of outflow of stocks) | ????????? ????????, ?????? ????????? ????? (?????????????) |
1046 | Law on registered pledges | ??????? ??? ???????? ??????? (??????) |
1047 | Law on Securities, Stock Exchange and Investment Companies | ??????? ??? ???????? ??????, ?????????? ?????? ?? ???????????????? ?????????? |
1048 | law suit | ???????? ????? |
1049 | lay a claim against/bring a suit against | ????????? ????? |
1050 | lead manager on the assignment | ???????????? ??? ???????????? |
1051 | lead partner | ?????? ?????????? |
1052 | leasehold improvements | ??????????? ??? ?????? ??????? |
1053 | ledger | ????????? |
1054 | legal costs | ???????? ????????? |
1055 | legal expenses insurance | ???????????? ??? ??????? ????????? (??????? ???????) |
1056 | legal grounds | ??????? ?????????? |
1057 | legal proceedings | ???????? ????????????? |
1058 | legal tender | ???????? ????????? ????????? |
1059 | legal value | ???????????????? ????? |
1060 | legalize; legitimate; legitimize | ???????????; ????????????; ???????????? |
1061 | legatee | ??????????, ??? ??????? ?? ????????? ?????????? |
1062 | legitimacy | ?????????????????? |
1063 | legitimacy and expedience | ?????????????????? ?? ???????????????? |
1064 | letter of credit | ?????????? |
1065 | letters of credit in Bulgarian leva | ??????????? ?? ??????? |
1066 | letters of credit in foreign currencies | ??????????? ???? ??????? |
1067 | level of cumulative index for the yearend | ???????? ???????????? ??????? ?? ??????????? |
1068 | leverage/gearing | ????????????? |
1069 | liabilities not connected with the business activities | ?????????? ??????? ??????????? ?? ?????????? ??????? |
1070 | liabilities not related to the business activities | ?????????? ???????, ??????????? ?? ?????????? ??????? |
1071 | liabilities under repurchase agreements | ??????????? ??? ????????????? ??? ???????? ??????????? |
1072 | liability for damages | ???????? ???????????? |
1073 | liability for damages caused by ?? | ???????????? ??? ?????? ?????????? ??? ?? |
1074 | liability for losses and damages | ???????????? ??? ?????? ?? ???????? |
1075 | life insurance | ???????????? ?????? (??????????????????) |
1076 | life insurance provisions | ?????????????????????? ??????? |
1077 | limitation | ???????? |
1078 | limitation of actions | ???????????? ???????? |
1079 | limitation time periods | ?????????? ???????? |
1080 | limited liability company | ?????????? ?? ??????????? ???????????? (??????) |
1081 | limited partnership | ??????????? ?????????? |
1082 | limited real rights on immovable property (real estate) | ??????????? ?????? ?????? ?????? ?????????? ???????????? |
1083 | liquidation expenses | ???????? ??? ??????????? |
1084 | list of new loans granted | ??????? ??? ????? ?????????? ???????? |
1085 | listings | ?????????? |
1086 | litigant | ??????? ??? ???????? ????? |
1087 | litigation | ???????? ???????? |
1088 | litigations and writs | ???????? ?? ???????e??? ????????? |
1089 | livestock | ?????? ???????? ?? ???????? ??? ????????? |
1090 | loan book/loan portfolio | ????????? ????????? |
1091 | loan files | ????????? ???????? |
1092 | loan loss provision | ????????? ??? ???????????? ???????? |
1093 | loan loss provisions and other provisions (charge)/release | ??????????/??????????? ????????? ??? ??????? ??? ???????? ?? ?????? ????????? |
1094 | loan substitute | ????????? ??????????? |
1095 | loans (classification): 1) Pass; 2) Watch; 3) Substandard; 4) Doubtful; 5) Loss | ???????? (?????????????): 1) ????????; 2) ???? ???????????; 3) ??????????; 4) ???????????; 5) ??????? |
1096 | loans and advances to customers | ????????? ??? ??????? ?? ???????? ??? ???????? |
1097 | loans and advances to other customers | ????????????? ???????? ?? ??????? ??? ???????? |
1098 | loans are returned to the accrual basis | ?????????????? ??? ?????? ??? ?????????? ??? ???????????? |
1099 | loans denominated in leva/foreigh currency | ?????????? ????????????? ?? ?????/??????? |
1100 | loans extended to third parties | ??????, ????????????? ??? ?????? ????? |
1101 | loans for export of goods | ????????????? ?????? ??? ?????? ??? ??????????? ??????? |
1102 | loans for government-funded export | ????????????? ?????? ??? ??????, ?????????? ?? ?????????????? ??????? |
1103 | loans for purchase of foreign currency | ????????????? ?????? ??? ??????????? ??? ??????? |
1104 | loans in Bulgarian leva | ????????????? ?????? ??? ?????? ?? ??????? |
1105 | loans in foreign currency | ????????????? ?????? ??? ?????? ???? ??????? |
1106 | loans past due; loans overdue | ??????????? ???????? |
1107 | loans received (borrowings) | ????????? ?????? |
1108 | loans repaid | ????????? ??????/???????? |
1109 | loans to enterprises for import of goods | ????????????? ?????? ??? ????? ??? ??????????? ??????? |
1110 | loans to enterprises for working capital | ????????????? ?????? ??? ??????? ?????? |
1111 | loans to individuals | ????????????? ?????? ??? ????????? |
1112 | loans to individuals for current needs | ????????????? ?????? ??? ????????? ??? ??????? ?????? |
1113 | loans to private farms | ????????????? ?????? ??? ????????? ??? ?????????? ??????????? |
1114 | loans to related parties | ???????? ??? ????????? ????? |
1115 | loas to the State Budget | ????????????? ?????? ??? ???????? |
1116 | local correspondents | ???????? ?? ??????? ?????????????? |
1117 | local currency returns | ?????????????? ?? ??????????? ??????? |
1118 | lodge/make a complaint against s.o. with the court | ???????? ?????? ?? ????? |
1119 | long-term amounts payable | ???????????? ??????????? |
1120 | long-term business provisions | ??????? ??? ???????????? ????????????? |
1121 | long-term financial assets | ?????????? ???????????? ??????? |
1122 | long-term investments in related enterprises and minority participation | ???????????? ??????????? ?? ??????????? ???????????? ?? ????????????? ???????? |
1123 | long-term investments in subsidiaries | ???????????? ??????????? ?? ???????? ???????????? |
1124 | long-term loans | ???????????? ?????? |
1125 | long-term loans | ????????? ???????????? ?????? |
1126 | long-term loans in Bulgarian leva | ????????????? ???????????? ?????? ?? ??????? |
1127 | long-term loans in foreign currency | ????????????? ???????????? ?????? ???? ??????? |
1128 | long-term technical reserves | ???????????? ??????????? ???????? |
1129 | long-term treasury bonds (ZUNK) | ???????????? ??????? ?????????? ??? ???????? |
1130 | loss | ??????? |
1131 | loss development | ?????????? ??? ??????? ??? ????????? |
1132 | loss not covered | ?????????? ??????? |
1133 | loss reserve | ??????? ??? ??????? ????? |
1134 | losses arising as a result of dealing in foreign currencies | ???????? ??? ???????? ????????? |
1135 | losses arising as a result of dealing securities | ???????? ??? ????????? ?? ??????????? |
1136 | losses on investments in securities | ???????????? ???????? ??? ?????? ?????? |
1137 | losses paid | ???????? ????? |
1138 | lost by limitation | ????????? ??? ???????? ???????? |
1139 | low value items | ?????????? ?? ??????????? |
1140 | machines and equipment | ???????, ??????????? ?? ??????????? |
1141 | main activities (core function) | ???????? ???????? |
1142 | main heading | ???????? ????????? |
1143 | maintain | ?????????? |
1144 | maintain accounting records | ????? ????????????? |
1145 | major repairs | ???????? ??????? |
1146 | majority participation | ??????????? ???????? |
1147 | make demands | ??????????? ?????????? |
1148 | management buy out team/company | ?????????????-???????????? ?????????? |
1149 | Management Consultancy | ????????????? ????????????? |
1150 | Management Information System (MIS) | ????????????? ?????????????? ???????? |
1151 | management letter | ?????? ??? ?????????????? |
1152 | management of securities | ??????????? ??? ?????? ?????? |
1153 | management representation letter | ??????????????? ?????? ??? ?????????????? |
1154 | Managing Partner | ???????????? ?????????? |
1155 | mandate | ???????? ??? ???????? |
1156 | manner of evaluation | ?????? ??? ??????? |
1157 | manufacturing | ????????????? |
1158 | manufacturing company; business enterprise | ??????????????? ???????????? |
1159 | manufacturing equipment | ??????????????? ??????????? |
1160 | margin accounts | ?????????, ??? ?????? ??? ???????? ?????????????? ?? ????????????? ??? ?????????? |
1161 | mark up | ??????????, ?????????? ????????? |
1162 | market value | ???????? ?????????; ???????? ????? |
1163 | market value below cost | ???????? ????? ???? ??????????????? |
1164 | market watch | ??????????? ?? ???????? ??? ??????? |
1165 | marketable | ???????? |
1166 | marketable equity securities | ??????, ??????? ??? ?????????? ??? ?????????? ?????? |
1167 | marketable securities | ???????? ?????? ?????? |
1168 | marriage insurance | ?????????? ???????????? |
1169 | mass of insolvency | ????? ??? ???????????????? |
1170 | Mass Privatization Auction Center | ???????? ???????? ???? ???????? ??? ??????? ????????????? |
1171 | matching concept | ????????? ?? ??????????? ??????? |
1172 | matching of | ????????????? ?????? ???????? ?? ???????? |
1173 | material and value expression | ?????????? ?? ??????????? ?????????? |
1174 | material expenses | ???????? ??? ?????????? ?? ??????? ??????? |
1175 | material interest | ??????????? ???????? (???? ???????????? ???????), ????? ??? ?????? |
1176 | material respects | ??????????? ???????? |
1177 | materiality | ????????????? |
1178 | materials for reprocessing | ?????????? ??? ??????????? |
1179 | materials, finished goods and goods for sale | ??????????, ?????????? ?? ?????? |
1180 | mathematical (premium) provisions for life insurance | ?????????????? (?????????) ???????? ??? ??????????????????? |
1181 | maturing goods | ?????? ??? ??????????? |
1182 | maturity ladder | ???????? ???????? |
1183 | maturity period | ?????? |
1184 | measuring unit | ?????? ???????? |
1185 | medium term deals | ????????????? ??????? |
1186 | merchant | ????????? |
1187 | merger (consolidation) | ???????? |
1188 | merger and acquisition | ???????? ?? ????????/???????????? |
1189 | mineral deposits | ?????? ??????? |
1190 | minority interest | ????????????? ???????? |
1191 | minority interest in consolidated subsidiaries | ???????????? ???? ?? ?????????????? ???????? ?????? |
1192 | miscellaneous expenses | ?????? ???????? |
1193 | mitigate | ??????????, ??????????? |
1194 | modular software structure | ???????? ?????????? ??? ????????? |
1195 | monetary deposit | ???????? ????? |
1196 | money capital | ???????? ???????? |
1197 | money in transfer | ????? ??? ???? |
1198 | money transferred | ???????? ????????? ??? ???? |
1199 | monthly instalment | ???????? ??????? |
1200 | mortality | ?????????? |
1201 | mortgage | ???????? |
1202 | mortgage encumbrance | ????????? ??????? |
1203 | motor own damage insurance | ?????????? |
1204 | motor vehicles | ???????????? ????????? |
1205 | movements in the provisions for outstanding claims | ???????????? ?? ???????? ??? ??????????? ????????? |
1206 | movements on bank accounts | ????????? ??? ???????? ??????? |
1207 | movements on reserves | ?????????? ?? ?????????? |
1208 | Municipal Committee | ?????????? ?????? |
1209 | municipal tax | ?????? ??? ????????? |
1210 | municipality tax payable | ???????? ?? ????????? |
1211 | mutual insurance co-operatives | ??????????????????????? ??????????? |
1212 | mutual insurances | ???????? ???????????? |
1213 | National Audit Office | ???????? ??????? |
1214 | National Chart of Accounts | ???????????? ??????????? |
1215 | National Electricity Company | ?????? |
1216 | necessary information | ??????????? ????????? |
1217 | negative goodwill | ???????????? (??????????) ?????????? |
1218 | net assets | ?????? ??????? |
1219 | net book value | ?????????? ????????? |
1220 | net capital worth | ?????? ????????? ??? ????????? |
1221 | net cash flow from operating activities | ?????? ???????? ??????? ??? ???????? ???????? |
1222 | net current assets | ?????? ????????????? ??????? |
1223 | net financial expenses | ?????????? ???????? ?????? |
1224 | net gains from dealing in foreign currencies | ?????? ???????????? ???????? ???????? |
1225 | net interest margin | ?????? ???????? ??? ?????? |
1226 | net loss | ???????, ?????? |
1227 | net off balances of accounts payable and receivable | ????????????? ??? ???????? ??? ??????????? ??????? |
1228 | net profit | ?????? ???????? |
1229 | net profit before corporate income tax | ?????? ???????? ?????? ?????? ???????? |
1230 | net profit for the period | ?????? ???????? ??? ???????? |
1231 | net sales | ?????? ???????? ??? ????????? |
1232 | net trade discounts | ????????? ?? ?????????? ????????? (???? ?????????? ?????????) |
1233 | netting off with payments of a completely different nature | ????????????? (?????????) ?? ????????? ??? ???????? ????????? ????????? |
1234 | new business insurance | ???????????? ??? ????? ???????? |
1235 | newly arise | ?????????????? |
1236 | no material legal actions initiated or pending against the company | ????? ??????????? ??????? ????????? ????????? ??? ???? ?????? ???????? |
1237 | non deductibles | ????????, ???????????? ??????????? ????????? |
1238 | non privatized | ?????????????? |
1239 | non-attendance trading | ?????????????? ????????? |
1240 | non-cash payment/cashless payment | ?????????? ???????? |
1241 | non-due principal | ???????????? ????????? |
1242 | non-marketable equity securities | ????????????? ??????????? ?????? ?????? |
1243 | non-monetary | ?????????? |
1244 | non-performance | ????????????? |
1245 | non-performing loan | ???????????? ??????? |
1246 | non-profit project/company | ???????/?????????? ?? ???????? ???? |
1247 | non-resident suppliers | ????????????? ????? ???? ????????? ???? ?????? ?? ????????? |
1248 | non-serviced loans | ???????????? ????? |
1249 | nostro accounts | ??????? ??????? |
1250 | not secured | ???????????? |
1251 | notary public | ????????? ????????? |
1252 | notes to the financial statements | ???????? ???? ???????????? ?????? |
1253 | nullity of actions and transactions | ?????????? ??? ????????? ?? ??????? |
1254 | object oriented | ???????? ???????????? |
1255 | objects of taxation | ??????? ??? ???????? ????????? |
1256 | obligation for notification | ??????????? ??? ??????????? |
1257 | obsolescence | ???????? ??? ????????? |
1258 | obsolete | ???????? ????????? |
1259 | obsolete assets | ?????????? (???????? ?????????) ??????? |
1260 | obsolete inventory | ???????????? ???????? ??????????? |
1261 | occupation (by occupation) | ???????? (??? ????????) |
1262 | occupational decease | ?????????????? ??????????? |
1263 | off spring and growth of animals | ????????? ?? ???????? ??? ???????? |
1264 | off-balance sheet accounts | ????????????? ??????? |
1265 | off-balance sheet assets | ????????????? ??????? |
1266 | off-balance sheet commitments | ????????????? ???????????? |
1267 | off-balance sheet liabilities | ????????????? ??????????? |
1268 | official capital | ????????? ???????? |
1269 | offsetting | ????????? (???????? ???????????) |
1270 | on accrual basis | ??????? ????????? ??? ?????????????? |
1271 | on the basis of | ??? ??????? ??? |
1272 | on-going | ???????; ?????????; ?????????????, ?????????? |
1273 | on-going accounting | ??????? ????????????? |
1274 | on-line access mode | ??????? ?? ??????? ?????? |
1275 | open / known claims | ???????? ????? |
1276 | open contract | ??????????? ?????????? ???????? ?? ???????? ?????? |
1277 | open systems client-server computing | ????????? ???????? ??????? - ??????? |
1278 | open-end investment company | ?????????????? ?????????? ??? ???????? ???? |
1279 | opening balance | ???????? ?????? |
1280 | opening balance sheet | ???????? ??????? |
1281 | opening position | ???????? ?????? (?? ????????) |
1282 | opening/closing inventory | ????????/??????? ?????????? ??? ????????????? ??????? |
1283 | operating accounting system | ?????????? ??????????? ???????? |
1284 | operating expenses | ???????? ??? ??????????/???????? ??? ???????? ???????? |
1285 | operating income/operation revenu | ???????? ??? ??????????/???????? ??? ???????? ???????? |
1286 | operating profit (before underwriting expenses) | ???????? ??? ?????????? (?????? ???????????????? ????????) |
1287 | operational and accounting policies | ??????????? ?? ??????????? ????????? |
1288 | operational lease | ???????????????? ??????? |
1289 | opportunity | ????????????? ??????????? |
1290 | order log | ??????? ??? ???????? |
1291 | order of restriction | ?????????? ??? ?????????? |
1292 | ordinary deposit | ?????????? ????? |
1293 | ordinary voting shares | ??????????? ?????? ?? ?????? ??? ????? |
1294 | original capital | ????????????? ???????? |
1295 | original insurer | ??????? (????? ?????????????) |
1296 | original maturity | ????????????? ?????? |
1297 | originate | ????????? |
1298 | other assets and interest receivable | ????????? ??? ?????? ?? ?????? ??????? |
1299 | other creditors | ?????? ??????????? |
1300 | other creditors | ?????? ?????????? |
1301 | other debtors | ?????? ????????? |
1302 | other expenses | ?????? ???????? |
1303 | other expenses | ?????? ???????? ??? ???????? ???????????????? |
1304 | other extraordinary expenses | ?????? ??????????? ???????? |
1305 | other extraordinary income | ?????? ??????????? ???????? |
1306 | other financial expenses | ?????? ?????????? ???????? |
1307 | other financial income | ?????? ?????????? ???????? |
1308 | other insurance expenses | ?????? ???????????????? ???????? |
1309 | other insurance revenue | ?????? ???????????????? ???????? |
1310 | other intangible fixed assets | ?????? ???????????? ????????????? ??????? |
1311 | other legislation | ?????? ??????? |
1312 | other loans | ?????? ????????????? ?????? (???????? ???????) |
1313 | other loans and liabilities | ?????? ?????? ?? ???????? |
1314 | other operating income/(expense) | ?????? ????????/(????????) ??? ?????????? |
1315 | other payments and receipts | ?????? ???????? |
1316 | other relevant legislation | ?????? ??????????? ??? ???????????? ???????????????? |
1317 | other sales | ???????? ??? ?????? ????????? |
1318 | other special provisions | ?????? ?????????? ???????? |
1319 | other state budget and government bodies accounts | ?????? ???????? ?? ???????? ?? ?????????? |
1320 | other tangible fixed assets | ?????? ???????????? ??????????? ??????? |
1321 | oustanding / overdue | ?????????? |
1322 | out of court settlement | ????????????? ????????????? |
1323 | outflow (cash) for basic activity | ????????? ??? ???????? ???????? |
1324 | outflow of stocks | ????????????? ??? ??????????? ??????? |
1325 | outlay | ?????????? ???????? |
1326 | out-of-pocket expenses | ?????? ??????????? ???????? |
1327 | outsourced vendors | ??????? ??????????? |
1328 | outsourcing | ??????? ???????????? |
1329 | outsourcing company | ??????? ??????????? |
1330 | outstanding | ???????????, ??????????? |
1331 | outstanding arrears | ???????????? /????????????/ ??????? |
1332 | outstanding arrears of interest and principal | ??????????? ?????? ?? ????????? |
1333 | outstanding balance | ?????????? ?????? |
1334 | outstanding claims provisios | ???????? ??? ?????????? ??? ?????/??????? ??? ??????????? ????????? (?????????????) |
1335 | outstanding guarantees | ????????? (?????????????) ????????? |
1336 | outstanding receivables | ??????????? ????????? |
1337 | outstanding total amount | ????? ???????????? ????? |
1338 | outward (insurance) | ???????? ????????????? |
1339 | over the previous/prior year | ?? ?????????? ?? ???????????? ??????? |
1340 | overdrawn tax | ?????????? ?????? |
1341 | overdue | ???????????, ?????????? |
1342 | overdue bank loans payable | ??????????? ??? ??????????? ???????? ?????? |
1343 | overdue foreign currency loans to enterprises | ?????? ??? ???????????? ???? ??????? ?? ?????????? |
1344 | overdue interest/interest in arrears | ?????? ??????????? |
1345 | overdue loans | ??????????? ?????? |
1346 | overdue loans to individuals | ?????? ??? ????????? ?? ?????????? |
1347 | overdue payments | ??????????? ????????? |
1348 | overdue short-term loans | ????????????? ?????? ?? ?????????? |
1349 | overheads | ????????????? ???????? |
1350 | overindebtedness | ?????????????????? |
1351 | overinsurance | ???????????????? |
1352 | override | ???????? (????????) |
1353 | overrun | ?????????? |
1354 | overstating | ??????????? |
1355 | over-the-counter securities market | ???????????? ?????????? ?????? |
1356 | overview | ?????????? |
1357 | own chart of accounts | ????????????? ??????????? |
1358 | own debenture bonds purchased back | ????????? ?????????? ?????????? |
1359 | own debentures bought back | ????????? ?????????? ?????????? |
1360 | own financial statement | ?????????????? ??????????? ?????? |
1361 | own shares bought/purchased back | ????????? ?????????? ?????? |
1362 | owner's account | ??????? ??? ???????????? |
1363 | owner's equity | ????????? ???????? |
1364 | packaging materials | ?????????? ?????????? |
1365 | paid-in (paid-up) capital | ?????????? ????? ??? ??????????? ????????; ??????? ???????? |
1366 | panel | ??????? ????? |
1367 | panellist | ?????????? ??/??? ??????? ????? |
1368 | par value | ???????? |
1369 | par value of share (also: face value; nominal value) | ?????????? ????????? ??? ?????? |
1370 | partial destruction | ????????? ????????? |
1371 | participating interest; participations | ?????????? |
1372 | partition | ?????? (?????. ?????) |
1373 | partnership limited by shares | ??????????? ?????????? ?? ?????? |
1374 | patents, licenses, concessions, knowhow, trademarks | ????????, ?????????, ?????????, ????-????, ???????? (??????????) ?????? |
1375 | pawned stock | ???????????? ?????? |
1376 | pay a token 1 USD | ?????????/?????? ??? 1 ?????? |
1377 | pay in addition | ?????????? |
1378 | payable to the budget | ??????????? ???? ???????? |
1379 | payables due | ???????? ??? ??????????? ???????? |
1380 | payables for participating interests | ??????????? ??? ?????????? |
1381 | payables of commercial credits received | ??????????? ??? ????????? ?????????? ?????? |
1382 | payables related to participation investments | ???????????, ????????? ?? ???????? |
1383 | payables/creditors | ??????????? |
1384 | payment | ???????? |
1385 | payment of premium | ???????? ??? ????????? |
1386 | payment order | ???????? ?????????? |
1387 | payment system | ????????? ???????? |
1388 | payments | ????????? ???????? (??-??? ????????) |
1389 | payments made by DSK | ????????? ???????? ??? ?????? |
1390 | payroll | ??????????? ????????? |
1391 | payroll costs | ???????? ??? ???????? ??? ?????????? |
1392 | PC desktop | ????????? ????????? |
1393 | penalties received | ???????? ??? ?????????? |
1394 | penalty | ?????????? |
1395 | penalty interest | ???????????? ?????? |
1396 | pending amount | ????????????/???????? ????? |
1397 | pending claims | ??????? ????????????? |
1398 | pending litigation | ????????????? ???????? ????? |
1399 | pending payment | ??????? ????????? |
1400 | pension fund balances | ????????? ??? ?????????? ????????/?????????? ????????? |
1401 | pension reserves | ?????????? ???????? |
1402 | performance | ??????????? |
1403 | performance bonds | ????????? ??? ??????????? |
1404 | performing loans | ??????????? ???????? |
1405 | performing principle | ???????? ????? |
1406 | period of delay | ????? ??? ??????? |
1407 | period of intended reliance | ???????????? ????? |
1408 | permanent differences | ?????????? ???????? |
1409 | permanent diminution of the value of each investment | ??????? ????????????? ??? ??????????? ??? ????????????? |
1410 | permanent fall in value | ?????????? ??????????? ??? ???????????? |
1411 | permanent funds of State Budget financed enterprises | ???????? ?? ??????????? ???????????? |
1412 | personal income taxes | ???????? ??? ??????? ?????? ??????? ??? ?????????? ????? |
1413 | personnel costs | ???????? |
1414 | pervasive loss of audit trail | ??????????? ????????????? ???/???? ???????????????? ??? ?????? |
1415 | petition | ?????????? |
1416 | petitioner | ???????? |
1417 | petty cash advances | ??????????? ?? ????????????? ????? |
1418 | petty cash advances | ??????????? ????? |
1419 | physical volume and value | ?????????? ?? ??????????? ??????????? |
1420 | place of management | ?????? ??? ??????????? |
1421 | placements | ????????????? ???????? |
1422 | placements with foreign banks | ??????????? ?? ????????????? ?????? |
1423 | placements with, loans and advances to banks | ????????? ??? ??????, ????????????? ???????? ?? ???????? ??? ?????? |
1424 | plaintiff | ????? |
1425 | plan events | ????????? ???????????? |
1426 | planned budget | ?????-??????? |
1427 | plant and equipment | ???????, ??????????? ?? ??????????? |
1428 | plant and machinery | ??????? ?? ??????????? |
1429 | PLC /Public Limited Company/ | ?????????? ?? ??????????? ???????????? |
1430 | pledge | ?????? |
1431 | pledge agreement on receivable | ????????????? ??? ?????? ???????? ???????? |
1432 | pledged as collateral | ????????? ????? ???????????? |
1433 | policy acquisition costs | ????????????? ???????? ??? ??????? |
1434 | policy limit | ??????? ??? ??????? |
1435 | pooling of interest | ?????? ??? ???????????? ??? ???????? |
1436 | position of the bank | ???????????? ????????? ??? ???????? (???.???? ???????) |
1437 | positive goodwill | ???????????? ?????????? ?????????? |
1438 | post to profit/income for the current year (reintegrate) | ???????? ???? ??????? ??? ????????? ??????? (?????????????) |
1439 | postal order | ????????? ?????? |
1440 | posting accounts | ?????????? ??? ??????? |
1441 | potential losses arising from sale and purchase commitments | ???????????? ??????? ??? ???????????, ????????? ?? ???????? ?? ????????? |
1442 | powers | ??????????? |
1443 | practically arisen | ?????????? ??????????? |
1444 | pre-defined user profile | ?????????????? ??????????? ???????? ??? ???????????? |
1445 | preferred shares | ???????????????? ?????? |
1446 | preliminary agreement | ?????????????? ???????? |
1447 | premium | ????????? |
1448 | premium price | ????? ???-??????? ??? ???????????? |
1449 | premium provisions | ???????? ??????? |
1450 | premium received | ??????????? ??????? |
1451 | premium reserves | ????????? ???????? |
1452 | premiums written | ????????? ??????? |
1453 | prepaid expenses | ?????? |
1454 | prepayments | ???????????? ??????? |
1455 | pre-tax profit | ??????????? ???????? |
1456 | prevention of damages | ???????????????? ??? ?????? |
1457 | primary accounting documents | ????????? ??????????? ?????????? |
1458 | primary market | ????????? ?????? |
1459 | prime cost/product cost/cost | ????????????? |
1460 | principal | ????????? |
1461 | prior period losses | ?????????? ??????? ??? ??????? ??????? |
1462 | prior year retained loss | ?????????? ??????? ??? ??????? ??????? |
1463 | prior/preceding years | ?????????? ??????? |
1464 | priority of content over form | ??????????? ??? ????????????? ????? ???????? |
1465 | private notary | ??????? ????????? |
1466 | pro rate method | ??????????????? ?????? |
1467 | proceedindg | ????????????????? |
1468 | proceeds | ???????????? |
1469 | proceeds from issuance of shares | ???????????? ??? ??????? ??? ?????? |
1470 | proceeds from loan drawdawn | ???????????? ??? ?????? |
1471 | processing | ?????????? |
1472 | procurator | ?????????? |
1473 | product safety | ???????????? ??? ???????? |
1474 | production capacity (also: plant capacity, work capacity ) | ??????????????? ???????? |
1475 | production cost | ????????????? |
1476 | production overheads | ???????? ??????????????? ???????? |
1477 | productive and draught animals | ???????????? ?? ???????? ???????? |
1478 | products | ?????????? |
1479 | products from development activities | ????????? ??? ????????? ???????? |
1480 | products in safekeeping | ?????????? ??? ?????????? ??????? |
1481 | products in store | ?????????? ??? ?????? |
1482 | products on consignment | ?????????? ??? ???????????? |
1483 | professional secrecy | ????????? ?????? |
1484 | profit and loss account | ?????? ??? ?????????? ?? ??????????; ??????? ?????????? ?????????? |
1485 | profit and loss at insolvency and liquidation | ????????? ???? ???????????????? ?? ??????????? |
1486 | profit before taxation | ???????? ?????? ??????? |
1487 | profit on disposals of tangible assets | ???????? ??? ????????? ??? ??????????? ??????? |
1488 | profit on opeations (trading profit) | ???????? ??? ????????? |
1489 | profit on sale of property | ???????? ??? ????????? ??? ?????????? ?????? |
1490 | profit tax | ?????? ???????? |
1491 | profit tax payable | ???????? ??? ?????? ?????? ?????????? |
1492 | profit/(loss) before taxation | ????????/(???????) ?????? ??????? |
1493 | proforma | ????????? |
1494 | progress payments | ??????????? ?????????? ??? ?????? |
1495 | promisory note | ?????? ??? ???????? |
1496 | promotional goods | ???????? ?????????? |
1497 | properties held for resale | ???????????? ??? ???????????? |
1498 | property company | ?????? ??? ?????????? ?????? |
1499 | property damage | ???????????? ????? |
1500 | protocol of findings | ???????????? ????????? |
1501 | prototypes, models, pilot intallations | ????????, ???????, ??????? ??????????? |
1502 | provision | ???????????, ??????? |
1503 | provision for incurred but not reported claims | ??????? ??? ???????????, ??? ??????????? ????? |
1504 | provision for loan and loss | ???????? ??? ????????? ??? ?????????? ??? ???????? ??????????? |
1505 | provision for urgent and incidental expenses | ??????? ??? ?????????? ?? ????????????? ???????? |
1506 | provision made | ?????????? ??? ????????? |
1507 | provisional / contingent billing | ???????? ???????????? |
1508 | provisions | ??????????? |
1509 | provisions accrued on receivables | ?????????? ????????? ??? ????????? |
1510 | provisions accrued/allocated | ?????????? ????????? |
1511 | provisions for liabilities and charges | ??????? ??? ?????????? ??? ??????????? ????????? |
1512 | provisions for off-balance liabilities | ????????? ??? ?????????? ??? ????????????? ???????????? |
1513 | provisions for risk assets | ????????? ??? ?????????? ??? ???????? ??????? |
1514 | provisions for trade receivables | ????????? ??? ????????? ??? ????????? |
1515 | prudence | ?????????????? (??????????? ????????) |
1516 | public offering | ????????? ??????????? |
1517 | purchase cost | ????? ??? ????????????; ?????????? ??????????? ????? (?????????????) ??? ?????????? ???????? |
1518 | purchase ledger (purchases daybook) | ????????? "???????? ??? ??????????" ??? ?????? |
1519 | purchase recites | ????????? ??? ???????? |
1520 | purchases | ????????? |
1521 | purport | ???????????? |
1522 | purpose of an accounting transaction | ?????????? ??? ??????????? ??? ?????????? ????????? |
1523 | pursuant to | ?????????; ??? ?????????? ??? |
1524 | qualified opinion | ?????????? ?? ???????? |
1525 | qualify a report | ?????????? ?????? ?? ??????????? ??? ??????? |
1526 | quary | ????????-??????????? |
1527 | quick ratio | ??????????? ??? ?????? ??????????? |
1528 | quota (property) | ???????? ????? (?????????? ??????????) |
1529 | raise up funds | ???????? (????????) |
1530 | rationale | ?????????? |
1531 | ratios for asstes turnover | ??????????? ??? ???????????? ??? ????????? |
1532 | ratios for dynamics | ??????????? ??? ????????? |
1533 | ratios for efficiency | ??????????? ??? ???????????? |
1534 | ratios for financial and accounting analysis | ??????????? ??? ??????????-??????????? ??????? |
1535 | ratios for financial independence | ??????????? ??? ?????????? ???????????? |
1536 | ratios for liquidity | ??????????? ??? ??????????? |
1537 | ratios for profitability | ??????????? ??? ????????????? |
1538 | ratios for receivables and payables | ??????????? ??? ??????????? ?? ????????????? |
1539 | ratios for structure | ??????????? ??? ?????????? |
1540 | ratios for turnover of stocks | ??????????? ??? ???????????? ??? ????????????? ??????? |
1541 | raw materials | ??????????, ?????????? ?? ?????? |
1542 | raw materials and supplies | ????????? ?? ?????????? |
1543 | raw materials; stocks | ?????????? |
1544 | raw, direct and indirect material inputs (after deducting recyclable waste) and finished components | ?????????? ??? ???????? ??? ??????????????? ?????????, ???????? ?? ????????????? ?????????? (????? ??????????? ??? ?????????????? ?????????) ?? ??????? ???????? ??? ?????????????? |
1545 | real assets | ??????? ??????? |
1546 | real rate | ????????????? ?????? |
1547 | realize investment/profit | ??????????? ???????????/???????? |
1548 | realize profit | ??????????? ???????? |
1549 | realized revaluation reserve of fixed assets | ??????????? ???????????? ??????? ??? ?????????? ??? ?????? |
1550 | realized upon sale of securities | ???????????? ??? ????????? ??? ?????? ?????? |
1551 | reasonable assurance | ??????????? ?????????? |
1552 | reasonableness | ???????????? |
1553 | rebates | ??????? |
1554 | receipts | ????????? ???????? (??-??? ????????) |
1555 | receipts in DSK | ????????? ???????? ?? ?????? |
1556 | receivable on litigation | ???????? ???????? |
1557 | receivables from banks | ????????? ??? ?????? |
1558 | receivables from employees related to mark-up of the cost of shortages | ?????????, ????????? ?? ??????? ???????? ??? ?????? ?? ??????? |
1559 | receivables from litigation | ????????? ??? ???????? ???????? |
1560 | receivables on investments in other businesses | ?????????, ????????? ?? ???????? |
1561 | receivables on subscribed shares | ????????? ??? ????????? ??????? ??????? |
1562 | receiver; trustee | ??????? |
1563 | recevables from participating interests | ????????? ??? ?????????? |
1564 | reclassification | ???????????????? |
1565 | reclassify | ??????????????? |
1566 | recognition | ??????????? |
1567 | recognize | ???????? ????? |
1568 | recognize liability | ?????????? ????????????? |
1569 | recognize the substance of transactions | ??????????? ????????????? ??? ???????????? ????????? |
1570 | recognized on an accrual basis | ?????????? ??? ??? ????????? ??? ?????????????? |
1571 | recompute | ?????????????? |
1572 | reconcile the account | ????????? ??????? |
1573 | reconciliation | ????????? |
1574 | record | ???????? |
1575 | record the payment | ????????? ??? ?????????? |
1576 | recourse action | ???????? ???? |
1577 | recoverable amount | ????????????? ????????? |
1578 | recoverable timing differences | ????????????? ???????? ????????? ???????? |
1579 | recovered capital | ??????????? ??? ????????????????? |
1580 | recovery | ???????????? |
1581 | redemption of loans | ??????????? ??? ?????? |
1582 | redemption of share capital | ?????? ??? ??????????? ??? ??????????? ???????? |
1583 | redemption of shares | ???????? ??????????? ??? ?????? |
1584 | redundances | ????????? |
1585 | redundant capital | ???????? ???????? |
1586 | refer back a case | ??????? ????? |
1587 | reference | ??????????? |
1588 | reference (information) | ????????-??????????? |
1589 | refinancing | ?????????????? |
1590 | refund of excise duties | ??????????????? ??? ?????? |
1591 | refundable taxes | ??????? ??? ??????????????? |
1592 | refute | ????????????? |
1593 | registered capital | ???????? ???????? |
1594 | registered office | ?????? (??? ??????????, ????????, ??? ?????????????) |
1595 | registered persons | ????????????? ????? |
1596 | Registered Pledges Act | ??????? ??? ?????????? ??????? |
1597 | registered share | ????????? ?????? |
1598 | registers | ????????? |
1599 | registration | ????????? |
1600 | regular loan | ?????????? ??????? |
1601 | regulation | ????????; ??????????; ?????????????? |
1602 | regulations | ?????????? ??? ??????? |
1603 | regulative/statutory interest | ????????? ?????? |
1604 | regulatory base | ??????????? ????? |
1605 | regulatory documents | ??????????? ?????????? |
1606 | reinsurance agents | ???????? ?? ?????????????????? |
1607 | reinsurance recoverable losses paid | ?????????????? ??????????????????? ????? |
1608 | reintegrated provisions on currency cash and nostro | ?????????????? ????????? ??? ???????? ????????? ?? ??????? ??????? ???? ??????? |
1609 | reintegration of provisions into the profit | ????????? ??? ????????? ???? ?????????? |
1610 | related parties | ????????? ????? |
1611 | related parties disclosures | ????????????? ??? ????????? ????? |
1612 | related parties trade receivables | ???????? ???? ????????? ????? ??? ????????? |
1613 | related parties transactions | ??????? ?????? ????????? ????? |
1614 | related to assets/income | ?????????? ?? ?????????/ ?? ?????????? |
1615 | relative share | ???????????? ???? |
1616 | released | ?????????????? |
1617 | released loan loss provisions | ??????????? ????????? ??? ??????? ??? ???????? |
1618 | released reserves | ??????????? ???????? |
1619 | reliability | ????????????? |
1620 | remedial | ?????????????, ????????????? (?????????; ?????????) |
1621 | remittance | ??????? ??? ?????, ???????, ?????????? ????? |
1622 | remittance advice | ?????? ??? ??????? ??????? |
1623 | render an opinion on the FS | ????????? ??????? ???????? ???????????? ?????? |
1624 | renegotiated | ????????????? |
1625 | renewal premium | ?????????? ??????? |
1626 | reorganization plan | ????? ??? ???????????? |
1627 | repay | ?????????? |
1628 | repayment schedule | ???????????? ????? |
1629 | repealed regulation | ???????? ?????????? |
1630 | replacement cost | ????? ??? ???????????? ??????; ?????????? ??? ???????? |
1631 | replacement price | ????? ??? ????????? ?????? |
1632 | report as liabilities | ???????? ?? ??????? |
1633 | Report on factual findings | ???????? ??? ???????????? |
1634 | report/state | ???????? |
1635 | report; reported | ?????????; ????????? |
1636 | reported date | ????? ??? ???????????? ?????? |
1637 | reported item | ???????? ?????? |
1638 | reporting currency | ???????? ??????? |
1639 | representation letter | ??????????????? ?????? |
1640 | representative expenses | ??????????????? ???????? |
1641 | representatives stores | ???????? ????????? |
1642 | repurchase agreement | ???????? ??? ???????? ??????????? |
1643 | request for proposal | ??????? ??? ????????? ??? ??????? |
1644 | required provisions | ????????????? ????????? |
1645 | requirements | ?????????? (??????????? ?? ????????) |
1646 | requisite of an accounting document | ????????? ??? ??????????? ????????? |
1647 | resale of agricultural products | ???????? ??? ????????? ??? ????????? ???????????????? ????????????? |
1648 | resale of goods for resale | ???????? ??? ????????? ??? ?????? |
1649 | research and development costs | ????????? ??? ????????? ???????? |
1650 | reselling in short-term | ????????????? ????????? |
1651 | reserve fund | ?????????/???????? ????? |
1652 | reserves | ???????? |
1653 | residual value | ?????????? ????????? |
1654 | responsible to ?? | ?????????? ????? ?? |
1655 | restate | ?????????????? |
1656 | restated for any permanent diminution of the value of each investment | ??????????? ?? ?????? ??????? ????????????? ??? ?????????? ??? ????????????? |
1657 | restated for the effects of hyperinflation | ?????????????? ??? ??????? ??? ?????????????? |
1658 | restatement of value | ?????????? |
1659 | restricted cash | ?????????? ???????? ????????? |
1660 | restrictions: statutory, contractual, exchange control | ????????????: ?????????, ??????????, ???????? |
1661 | restructured | ????????????????? |
1662 | restructuring of the loan by discounts with respect to the common conditions for extending loans | ???????????? ??? ???????? ?? ????????? ??? ??????????? ???????? ??? ???????????? |
1663 | restructuring, reduction, capitalization | ?????????????????, ???????????, ??????????????? |
1664 | results from joint operations | ?????????? ??? ?????????? ???????? |
1665 | results of operations | ?????????? ??? ?????????? |
1666 | retail sales | ???????? ??? ????????? ??? ?????? ??? ??????? |
1667 | retail trade | ????????? ??? ??????? |
1668 | retained earnings/profit | ??????????????? ???????? |
1669 | retained profit / loss | ??????????????? ????????/??????? |
1670 | retained reinsurance amounts | ?????????? ???????? ??? ?????????????????? |
1671 | retention of documents | ???????????? ??? ?????????? |
1672 | retroactively | ?????? ?? ????? ???? ?????? ????? |
1673 | revaluation diffrences arising as a result of stolen property | ??????? ???????? ??? ?????? ?? ??????? |
1674 | revaluation reserve | ???????????? ??????? |
1675 | revaluation surplus | ????????? ??? ?????????? |
1676 | revaluation uplift | ??????????? ??? ?????????? |
1677 | revenue (income) accounts | ??????? ??? ????????; ???????? ??? ????????? |
1678 | revenue from direct insurance | ???????? ??? ?????? ????????????? |
1679 | revenue from insurance commissionsand fees | ???????? ??? ???????????????? ?????????? ?? ?????? |
1680 | revenue from insurance of previous years | ???????? ??? ????????????? ??? ??????? ??????? |
1681 | revenue from insurance premiums | ???????? ??? ???????????????? ??????? |
1682 | revenue from regresses | ???????? ??? ???????? |
1683 | revenue from releases insurance reserves | ???????? ??? ??????????? ???????????????? ???????? |
1684 | revenue grants | ???????????? ??? ????????? ???????? |
1685 | revenue recognition | ??????????? ??? ???????? |
1686 | reversal | ???????????; ??????? |
1687 | reverse | ?????????? |
1688 | reverse payment | ??????? ?????????? |
1689 | revocation of NAS | ??????? ??? ?????? |
1690 | revoke Bank's license | ????????? ??? ??????? ??????? |
1691 | revolving loans | ????????????? ???????? |
1692 | revolving underwriting facilities | ?????????? ?? ???????????? ???????? |
1693 | right of claim | ??????? ?????? |
1694 | right of use | ?????? ??? ????????? |
1695 | right to buy off | ?????? ??? ??????????? |
1696 | risk (also: venture) capital | ??????? ???????? |
1697 | risk exposures | ???????? ??????????? |
1698 | risk-free collateral | ??????????? ???????????? |
1699 | risks excluded (insurance) | ?????????? ???????? (?????????????) |
1700 | roll-down and forward | ?? ???-?????? ????? |
1701 | roll-up and forward | ?? ???-??????? ????? |
1702 | royalties | ????????? ?? ???????????? ??????????????? |
1703 | run on a midrange server | ??????? ??? ???????-??????????? |
1704 | safe custody | ?????????? ??????? |
1705 | safeguard | ?????????, ???????, ?????????? ??????; ???????? |
1706 | safety locking devices | ????????? ??????????? ??????????? |
1707 | safety vault | ??????? |
1708 | salable | ??????????? |
1709 | salaries and wages | ???????? ??? ???????? |
1710 | salaries, wages and other remuneration | ???????? ??? ???????? ?? ?????? ??????????????? |
1711 | sale and repurchase agreement | ????????????? ??? ????????? ?? ??????? ??? ???????? ??????????? |
1712 | sale at public auction with open bidding | ????????? ??? ????????? ????? ?? ????? ?????????? |
1713 | sale of finished products | ???????? ??? ????????? ??? ?????????? |
1714 | sale of services | ???????? ??? ????????? ??? ??????? |
1715 | sale on loss | ????????? ??? ??????? |
1716 | sales | ???????? ??? ????????? |
1717 | sales of agricultural products | ???????? ??? ????????? ??? ??????????????? ?????????? |
1718 | sales of construction products | ???????? ??? ????????? ??? ??????????? ?????????? |
1719 | sales of imported goods | ???????? ??? ????????? ??? ?????? ??? ????? |
1720 | sales of manufacturing products | ???????? ??? ????????? ??? ??????????? ?????????? |
1721 | sales of merchandise | ????????? ??? ?????? |
1722 | sales of transport services | ???????? ??? ???????????? ??????? |
1723 | sales register (sales daybook) | ????????? "????????? ??? ???????????" ??? ?????? |
1724 | sales representative | ?????????? ???????????? |
1725 | sales revenue | ????????/???????? ??? ????????? |
1726 | scope of activity | ???????? ??? ???????? |
1727 | scope of work | ??????? ??? ???????? |
1728 | seat | ????????? |
1729 | secondary accounting documents | ????????? ??????????? ?????????? |
1730 | securities | ?????? ?????? |
1731 | securities held for dealing purposes | ?????? ?????? ?? ????????? ????????? |
1732 | security measures | ?????????????? ?????? |
1733 | self-employment insurance | ???????????????? |
1734 | self-produced materials | ?????????? ?????????? ????????????? |
1735 | selling and distribution expenses | ???????? ??? ????????? ??? ?????????? |
1736 | semi-finished products | ?????????????? |
1737 | semi-finished products manufactured by the enterprise | ?????????????? ?????????? ????????????? |
1738 | Senior Deputy Executive Managing Director | ??????????? ??????? ????????????? ????????? |
1739 | separate detailed accounts | ???????? ??????????? ????????? |
1740 | separation | ????????? |
1741 | separation protocol | ????????? ??? ?????????? (??? ??????? ?? ???????) |
1742 | sequential | ??????????????? |
1743 | serviceability | ???????? ??? ????????????? |
1744 | set aside | ???????? |
1745 | set aside provisions; determine provisions | ???????? ????????? |
1746 | set forth | ?????????, ??????????, ????????, ????????? |
1747 | set off | ?????????????, ??????????? |
1748 | set up a claim against | ????????? ???? |
1749 | settlement | ????????? |
1750 | settlement account | ?????????? ??????? |
1751 | settlement timing delay | ??????????? ???????? ??? ??? ???????? ??? ??????????? ??? ???????? ??????????? |
1752 | settlements falling due under contracts | ????????? ??????????? ???/?? ????????????? ?? ??????????? |
1753 | set-up | ?????????? |
1754 | share (also: stock, subscribed) capital | ??????????? ???????? ??? ?????? |
1755 | share capital paid in | ??????? ???????? ???????? |
1756 | share capital subscribed receivable | ????????? ??? ????????? ??????? ??????? |
1757 | share discount account | ???????, ????????? ?? ??????????? ???????? |
1758 | share premium | ???????? ??????? |
1759 | share premium account | ???????, ????????? ?? ??????????? ???????? |
1760 | shareholder's equity; own capital; shareholders' funds | ????????? ???????? |
1761 | shares | ?????? |
1762 | shipment confirmation | ????????????? ??? ??????????? |
1763 | shop floor | ???? |
1764 | short-term foreign currency loans to enterprises | ????????????? ????????????? ?????? ??? ???????????? ???? ??????? |
1765 | short-term investments in securities | ????????????? ??????????? ?? ?????? ?????? |
1766 | short-term loans | ????????????? ?????? |
1767 | short-term loans | ????????? ????????????? ?????? |
1768 | short-term loans to enterprises | ????????????? ????????????? ?????? ??? ???????????? |
1769 | short-term marketable securities | ????????????? ???????? ?????? ?????? |
1770 | short-term receivables | ????????????? ????????? |
1771 | sickness insurance | ???????????? ??????????? |
1772 | signatory states | ???????????? ???????? |
1773 | significant | ???????? |
1774 | significant adjustments | ??????????? ?????????????? |
1775 | significant deviations | ??????????? ??????????? |
1776 | significant influence | ??????????? ???????? |
1777 | significant interest | ??????????? ???????? |
1778 | significantly obsolete | ??????????? ???????? ????????? |
1779 | single entry accounting | ???????????? ??????????? ?????????? |
1780 | single premium | ??????????? ??????? |
1781 | single trade joint-stock company | ?????? |
1782 | slow-moving stock | ????????? ?????? |
1783 | social security | ???????? ??? ??????????? ???????????? |
1784 | social security and welfare | ???????? ??? ????????? ??????????? ?? ????????? |
1785 | social security and welfare allowance expenses | ???????? ??? ????????? ??????????? ?? ????????? |
1786 | social security payable | ??????????? ??? ??????????? ???????????? |
1787 | software | ?????????? ????????? |
1788 | sole proprietor; sole trader; self-employed entrepreneur | ???? |
1789 | sole signing authority on behalf of | ?????????????? ?????? ??? ??????? ??? ?????? ??? |
1790 | solvency | ?????????????????? |
1791 | solvent | ???????????????? |
1792 | source documents | ????????? ??????????? ???????? ????????? |
1793 | special provision | ???????? ??????????? |
1794 | specific provisions | ??????????? ????????? |
1795 | stable deposit base | ????????? ?????????? ????? |
1796 | stake (on) | ???????? |
1797 | standard exposures | ???????? ??????????? |
1798 | standard loans | ???????? ???????? |
1799 | standard routings | ??????????? ??????????? |
1800 | stand-by letters of credit | ??????-???? ?????????? |
1801 | state and other public utilities | ????????? ?? ?????? ?????????? ??????? |
1802 | State Budget and extra budget revenue | ????????? ?? ?????????????? ???????? |
1803 | State Budget expenses | ???????? ??? ?????????? ??????? |
1804 | State Budget revenue | ????????? ???????? |
1805 | State Budget revenue for distribution | ????????? ???????? ??? ?????????????? |
1806 | state participation | ????????? ???????? |
1807 | State Savings Bank | ?????? |
1808 | stated at cost | ??????? ??? ??? ????? ??? ???????????? |
1809 | stated under equity method | ???????????? ??? ??????? ??? ??????????? ???????? |
1810 | statement expenditure | ???????? ??? ???????? |
1811 | statement of account | ??????????? ??? ??????? |
1812 | statement of claim | ??????? ?????? |
1813 | statement of operations | ?????? ??? ???????? ?? ???????? |
1814 | statute of limitation of tax liabilities | ?????????? ????? (????????) |
1815 | statutory accounts | ??????????? ?????? ??? ??????????? ?????????? |
1816 | statutory audit | ????? ??? ????????????? ??????????? ?????????? |
1817 | statutory requirements | ??????????? ??? ?????. ???????????????? |
1818 | statutory reserves | ????? ???????? |
1819 | Steering Committee | ?????????????? ?????? |
1820 | stipulate | ??????????, ???????? (?? ????????, ??????????? ?????????) |
1821 | stock of goods for resale | ?????? ??? ?????? ??? ???????????? |
1822 | stock price | ????? ??? ???????? |
1823 | stock stands high | ??????? ??? ?????? |
1824 | stock-in-trade | ?????????? ??? ?????? |
1825 | stocks | ??????; ??????????; ???????? ??????????? |
1826 | stocks, shares | ?????? |
1827 | stocktaking | ??????????????? |
1828 | stop-loss treaty | ???????? ???????? |
1829 | straight line amortization | ??????? ?????? ??? ???????????? |
1830 | straight-line basis | ??????? ???????? |
1831 | straight-line depreciation method | ??????? ?????? ??? ???????????? |
1832 | strive to participate | ??????? ??? ??? ???????? |
1833 | st??ady buildings | ???????? ??????? |
1834 | subdelegated legislation | ???????????? ??????????? ??????? |
1835 | sub-heading | ???????????? |
1836 | submission of bid/offer | ?????????? ??? ???????????? |
1837 | submit a case to court; initiate proceedings against s.o.; sue s.o. | ????????? ????? |
1838 | subpara | ?????? |
1839 | subrogation | ???????? ??? ???????????? ??????? |
1840 | subrogation into the rights of the assured | ?????????? ?? ???????? ??? ?????????????? |
1841 | subscription insurance | ???????????? ???????????? |
1842 | subsequent | ????? ?????????? |
1843 | subsides and grants | ???????? ??? ????????????? |
1844 | subsidiaries | ???????? ??????; ??????????????; ???????? |
1845 | subsidies | ???????? ??? ???????????? ??? ???????????? ??????? |
1846 | substance over form | ??????????? ??? ????????????? ????? ???????? |
1847 | substandard exposures | ?????????? ??????????? |
1848 | substantive | ??????????????, ??????????; ??????????, ?????? |
1849 | substantive | ????????????????? |
1850 | sub-total | ????????? ????? |
1851 | success fee | ?????? ??? ???????? ??????? |
1852 | succession in title | ??????????????? |
1853 | successor in title | ?????????????? |
1854 | sum insured | ???????????????? ????? |
1855 | summarized account | ??????????? ??????? |
1856 | sundry debtors and creditors | ?????? ????????? ?? ?????????? |
1857 | sundry off-balance sheet asset accounts | ?????? ???????? ????????????? ??????? |
1858 | sundry off-balance sheet liability accounts | ?????? ???????? ????????????? ??????? |
1859 | supervisor | ?????????? |
1860 | supplementary information | ????????????? ??????????? |
1861 | supplier accounts and related accounts | ??????????? ?? ????????? ?? ???? ??????? |
1862 | suppliers of goods without a purchase invoice | ??????????? ??? ?????????????? ????????? |
1863 | suppliers under special terms | ??????????? ??? ????????? ???? ??????????? ???????? |
1864 | suppliers under trade credit terms | ??????????? ??? ?????????? ???????? |
1865 | supplies from related parties | ???????? ???? ????????? ????? ??? ????????? |
1866 | supply capital | ????????? ???????????? ???????? |
1867 | supporting source documents | ????????? ?????????? |
1868 | suretyship insurance | ???????????? ??? ????????? |
1869 | surplaces of other valuables | ????????? ??? ?????? ????????? |
1870 | surplaces of tangible fixed assets | ????????? ??? ???????????? ??????? |
1871 | surplus | ??????????? (????????) |
1872 | surplus charge | ????????? |
1873 | surpluses of inventories | ????????? ??? ??????????? ??????? |
1874 | surpluses of inventories and other valuables | ????????? ??? ??????? |
1875 | surrender value (insurance) | ???????? ????????? |
1876 | surrenders | ????????? ??????? |
1877 | suspense account | ??????????/????????? ??????? |
1878 | suspense items | ???????? ??? ??????????? (????????? ???????) |
1879 | suspension of interest accrual | ???????????????? ?????????????? ??? ?????? |
1880 | syllabus | ?????????, ?????, ??????? ????????? |
1881 | synergies | ????????????; ??????????, ??????????? ??????? |
1882 | system controls | ?????????? ???????? |
1883 | system modules | ????????? ??????? |
1884 | take over | ???????? (??????????) |
1885 | take stock of | ?????? ??????????????? |
1886 | tangible and intangible fixed assets not owned by the enterprise | ?????? ???????????? ??????????? ?? ????????????? ??????? |
1887 | tangible fixed assets | ???????????? ??????????? ??????? |
1888 | tangible fixed assets in progress | ???????? ??? ???????????? ??? ???????????? ??????????? ??????? |
1889 | targeting | ????? |
1890 | targeting | ??????????? |
1891 | tax administration | ???????? ?????????????? |
1892 | tax and accounting legislation | ???????? ?? ?????????? ??????? |
1893 | tax assessment act | ???????? ???????????? ???? |
1894 | tax audit | ???????? ???????? |
1895 | tax base | ???????? ??????? |
1896 | tax concession | ???????? ?????????; ????????? ?????? |
1897 | tax credit | ???????? ??????? |
1898 | tax depreciation rate | ???????? ??????????????? ?????? |
1899 | tax division (tax office) | ???????? ?????????????? |
1900 | tax effect | ???????? ?????? (???????? ????????? ????????) |
1901 | tax expenses | ???????? ??? ?????? |
1902 | tax liabilities | ???????? ??????? |
1903 | tax liable persons | ???????? ?????????? ????? |
1904 | tax on profits/profits tax | ?????? ?????? ?????????? |
1905 | tax payer | ???????? ?????????? ????? |
1906 | tax registration | ???????? ???????????? |
1907 | tax relating to extraordinary items | ?????? ?????? ??????????? ??????? |
1908 | tax release | ?????????????? ??? ??????? |
1909 | tax relief | ???????? ??????????? |
1910 | tax return | ???????? ???????? ??????????? |
1911 | tax savings | ????????? ??? ?????? |
1912 | tax subjects | ???????? ???????? |
1913 | taxable profit | ?????????? ????????/???????? ??????? |
1914 | taxable suppliers | ?????????? ????????? |
1915 | taxation (charge)/release | ???????? ???????/(???????) |
1916 | technical inspection | ??????????????? ??? ?????? |
1917 | temporary differences | ????????? ???????? |
1918 | temporary tax differences | ???????? ??? ???????? ????????? ???????? |
1919 | tender | ???????? |
1920 | term | ????? |
1921 | term deposit | ??????? ???????? |
1922 | terminal usage | ??????????? ??? ?????????? |
1923 | terms of reference | ???????? |
1924 | territorial tax directorate | ???????? ????????????? ????????? |
1925 | The bank has satisfactory title to all assets | ???????? ???? ?????? ??? ???????????? ?????? ????????? |
1926 | The Company complies with all contractual agreements that could have material effect on the financial statements in the event of non-compliance | ????????????? ??? ?? ??????????? ?? ??????? ???????? ??? ???????????, ????????????? ??? ?????? ??? ??? ????????? ??????????? ?????? ???????????? ?????? |
1927 | The company does not perform any research and development activities | ????????????? ??? ????????? ??????? ?? ????????? ???????? |
1928 | the overall gross margin to sales ratio | ??????????? ??? ????????? ???????? ???? ???????? ??? ????????? |
1929 | theft and other losses of assets | ?????? ??? ??????? |
1930 | there are no liens or encumbrances on the assets | ?????? ????????? ????? ???????? |
1931 | thin capitalization | ?????? ?????????????? |
1932 | third parties accounts | ??????? ??? ???????? |
1933 | third parties financial assets | ?????? ?????????? ??????? |
1934 | third parties inventories | ?????? ??????????? ??????? |
1935 | third party liability insurance | ???????????? "???????????? ????????????" |
1936 | threshhold amount | ????????? ????? |
1937 | through a permanent establishment | ????? ?????? ??? ?????????? ???????? |
1938 | time of payment | ?????? ??? ???????? |
1939 | timing differences | ????????? ???????? |
1940 | to the extent they are deemed collectable | ??? ???????? ??? ???????? ???????????? |
1941 | toll treatment | ??????? |
1942 | tolling agreement | ???????? ??? ??????? |
1943 | tort | ??????????????? |
1944 | total build-up area | ??????????? ?????????? ????? |
1945 | total carrying amount | ????? ???????? ????????? |
1946 | total equity | ????? ???????? |
1947 | total generated by operations | ??????? ????????? ?? ????????? ??? ?????????? |
1948 | trade creditors | ??????????? ???? ??????????? |
1949 | trade debtors/receivables | ????????? ??? ????????? |
1950 | Trade investments are held to protect, facilitate or further support existing business or trading relations | ?????????????? ??? ??????????? ?? ???? ????????????, ??????????? ???? ?????????????? ??? ????????????? ?????????? ???? ?????????? ???????????????? |
1951 | trade name | ?????????? ?????? (????) |
1952 | trade representative office | ?????????? ????????????????? |
1953 | trade rival | ?????????? ???????????? |
1954 | trading time stamps | ??????? ??? ????????????? ??? ????????? ???? ???????? |
1955 | transaction | ?????????? ????????? |
1956 | transaction team | ????? ??? ????????? |
1957 | transactions with currency valuables | ??????? ?? ???????? ????????? |
1958 | transcript (of the minutes) | ??????? ??????????? (??? ?????????) |
1959 | transcripts | ???????? |
1960 | transfer | ?????????? |
1961 | transfer from reserves | ?????????? ??? ???????? |
1962 | transfer of profits | ?????????????? ??? ?????????? |
1963 | transfer of rights | ???????????? ??? ?????? |
1964 | transformation of enterprises | ?????????????? ??? ???????????? |
1965 | transformation of the financial statements | ??????????????? ??? ???????????? ?????? |
1966 | transitional and final provisions | ????????? ?? ????????????? ??????????? |
1967 | translate | ?????????????? |
1968 | translate in accordance with IAS | ?????????? ?? ????????????? ?? ?????? |
1969 | translation gains | ???????????? ???????? ??? ??????????????? |
1970 | transport and communications | ?????????? ?? ?????????? |
1971 | travel assistance | ?????? ???? ????????? |
1972 | travel expenses | ?????? ????? |
1973 | Treasury | ?????? "????????????" (?? ??????) |
1974 | treasury bonds | ????????? ?????? ?????? |
1975 | treasury stock | ????????? ?????????? ?????? |
1976 | treatement of financial statements | ?????????? ??? ??????????? ?????? |
1977 | trial balance | ????????? ????????? (????? ?????: ?????????; ??????????? ??????; ?????? ??????) |
1978 | tripartite | ??????????? ???????? |
1979 | true and fair picture | ?????? ?? ??????? ???????????? |
1980 | trustees; suppliers under commissioned or consignment sale | ??????????? |
1981 | truthfulness | ????????????? |
1982 | try a case | ??????? ????? |
1983 | turnover | ???????????? |
1984 | twinning (agreement) | ?????????????? ??? ?????? |
1985 | two-tier | ???????????? ?????? ??? ??????????? |
1986 | types of taxes | ??????? ??????? |
1987 | ultimately | ?? ?????? ??????? |
1988 | unacceptable | ???????????? |
1989 | unamortized sum | ??????????????? ????? |
1990 | unappropriated profit | ??????????????? ???????? |
1991 | uncalled capital | ???????????? ????? ??? ??????????? ???????? |
1992 | unchallengeable receivables | ??????????? ???????? |
1993 | uncollectable claim | ???????????? ???????? |
1994 | uncondtional claim | ??????????? ???????? |
1995 | unconsolidated subsidiaries | ???????????????? ???????? ?????????? |
1996 | under article | ??? ?????? |
1997 | under equity method | ??? ??????? ??? ??????????? ???????? |
1998 | under receivership | ???? ??????? ??????? |
1999 | under the purchase method | ??? ??????? ??? ????????-??????????? |
2000 | under toll agreement | ??? ??????? |
2001 | underinsurance | ???????????????? |
2002 | underlying | ????????, ???????????, ?????????? ?? ????????? ??? |
2003 | undertaking | ???????????? |
2004 | underwriting expenses | ???????????????? ???????? |
2005 | undistributed prior (year) period profit | ?????????????? ???????? ??? ??????? ??????? |
2006 | undistributed profit | ??????????????? ???????? |
2007 | unearned premium provision | ???????-???????? ??????? |
2008 | unemployment fund | ????? ?????????????? ????????????? ?? ???????????? |
2009 | unified registration number | ?????? |
2010 | unincorporated partnerships | ?????????????????? ?????????? |
2011 | unit of production | ??????????????? ???????? |
2012 | unmatched maturities | ????????????? ??? ????????? |
2013 | unmerited gain | ?????????????? ????????????? |
2014 | unqualified opinion | ?????????? ??????? ???? ????????????? |
2015 | unquoted securities | ??????????? ?????? ?????? |
2016 | unreconciled items | ???????????? ?? ??????????? ????? ??? ???????? |
2017 | unrecoverability of loans | ???????????????? ??? ???????? |
2018 | unrecoverable loans | ???????????? ?????? |
2019 | unregistered persons | ??????????????? ????? |
2020 | unremitted part of those earnings | ???????????? ????? ??? ????? ???????? |
2021 | unrevocable VAT | ?????? ???? ?????? ??? ???????? ??????? |
2022 | unserviced loans | ????????????? ???????? |
2023 | unutilized part of the loan | ?????????? ????? ??? ???????? |
2024 | upgrade of assets | ??????????? ??? ????????? |
2025 | upon receipt | ???? ??????????? |
2026 | USAID | ????????? ??? ?????? ??? ????????????? ????????? |
2027 | valid insurance | ?????????? ???????????? |
2028 | value added tax | ???????? ??? ?????? ?????? ??????????? ????????? |
2029 | value date | ??????? |
2030 | valuer | ????????? |
2031 | VAT recoverable | ?????? ??? ??????????????? |
2032 | vehicles | ???????????? ????????? |
2033 | vendor | ?????????? |
2034 | verifying | ???????? |
2035 | versus party | ????????? ??????? |
2036 | vest (to vest rights in sb, to vest sb with rights) | ??????, ????????? (?????? ???) |
2037 | viability | ???????????????? |
2038 | viable | ????????? (?????) |
2039 | voidability of incorporated company | ????????????????? ??? ????????? ?????????? |
2040 | wages and salaries | ???????? ?? ??????????????? |
2041 | wages and salaries payable | ??????????? ???? ?????????? |
2042 | WAN | ?????? |
2043 | warehouse warrant | ???????? ?????? |
2044 | warehousing | ???????? ??????? |
2045 | warranties | ???????? |
2046 | watch | ???????? ??? ??????????? ??? ??????? (??????) |
2047 | watch exposures | ??????????? ???? ??????????? |
2048 | weight factor | ????????? ?????????? |
2049 | weighted average | ??????? ??????????? |
2050 | weighted average cost for the reported period | ??????? ??????????? ????? (?????????????) ??? ????????? ??????? |
2051 | well performing loans | ???????? ???????? |
2052 | wholesale | ???????? ??? ????????? ??? ?????? ??? ????? |
2053 | wholesale trade | ????????? ??? ????? |
2054 | whole-sale warehouses | ????????? ??? ????? |
2055 | wire payment | ?????????? ???????? |
2056 | wire transfers | ??????????? ???????? |
2057 | withholding tax | ?????? ??? ????????? |
2058 | within the meaning of this regulation/law | ??? ???????? ??? ????? ????????/?????? |
2059 | without prejudice | ???? ?????? ??? ???????? ???? ?????????? ??? ??????? |
2060 | without prejudice to the solution of the question | ???? ??? ??? ??????????? ?????????, ???? ????? ??? ?????? ??? ?????????????? ??? ???????? |
2061 | without qualified opinion | ???? ???????? |
2062 | work in progress | ???????????? ????????????? |
2063 | work paper | ???????? ?????????? |
2064 | working (also:current, circulating, floating, fluid, productive, rolling ) capital | ????????? ???????? |
2065 | working capital | ????????? ?????????; ????????? ???????? |
2066 | workstation | ???????? ???????? |
2067 | writ of execution | ????????????? ????? |
2068 | write down of investments | ?????????? ??? ??????????? |
2069 | write-offs for bad debts | ?????????? ??? ???????????? ????????? |
2070 | writs | ?????????? ????????? |
2071 | written insurance | ????????? ???????????? |
2072 | written procedures | ???????? ?????????? |
2073 | year end monetary rates | ???????? ???????? ?? ????? ??? ????????? |
2074 | youg and fattening live stock | ?????? ???????? ?? ???????? ??? ????????? |
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