"count"

medicinal product not subject to prescription; non-prescription medicinal product; non-prescription medicine; OTC drug; OTC medicine; over-the-counter drug; over-the-counter medicine

cógas thar an gcuntar

procedure for presenting and auditing accounts

nós imeachta um thíolacadh agus um iniúchadh na gcuntas

reconciliation account

cuntas réitigh

anti-subsidy measure; countervailing measure

beart frithchúitimh; beart frith-fhóirdheontais

tariff applicable to third countries

taraif is infheidhme i leith tríú tíortha

acceding country; acceding state

stát aontach

counter-opinion

frith-thuairim

Cooperation Agreement between the European Economic Community, of the one part, and the countries parties to the Charter of the Cooperation Council for the Arab States of the Gulf (the State of the United Arab Emirates, the State of Bahrain, the Kingdom o

an Comhaontú maidir le comhar idir Comhphobal Eacnamaíochta na hEorpa, de pháirt, agus na tíortha ar páirtithe iad i gCairt na Comhairle um Chomhar idir Stáit Arabacha na Murascaille (Stát Aontas na nÉimíríochtaí Arabacha, Stát Bhairéin, Ríocht na hAraibe

non-EU country; non-EU state; non-member of the Union; third country

stát nach Ballstát den Aontas Eorpach é; tír nach tír den Aontas Eorpach í; tríú tír

appropriation account

cuntas leithghabhála

suspense account

cuntas fionraí

revenue and expenditure account

cuntas ioncaim agus caiteachais

imprest account

cuntas óinchiste

principle of unit of account

prionsabal an aonaid cuntais

audit of accounts; auditing of accounts

iniúchadh ar na cuntais

Agreement on Interpretation and Application of Articles VI, XVI and XXIII of the General Agreement on Tariffs and Trade; Agreement on Subsidies and Countervailing Measures; Code on Subsidies and Countervailing Duties

an Comhaontú maidir le Fóirdheontais agus le Bearta Frithchúitimh; Cód maidir le Fóirdheontais

Cooperation Agreement between the European Economic Community and Indonesia, Malaysia, the Philippines, Singapore and Thailand - member countries of the Association of South-East Asian Nations

an Comhaontú maidir le comhar idir Comhphobal Eacnamaíochta na hEorpa agus an Indinéis, an Mhalaeisia, na hOileáin Fhilipíneacha, Singeapór agus an Téalainn - balltíortha Chomhlachas Náisiúin na hÁise Thoir Theas (ASEAN)

Agreement on the Exchange of War Cripples between Member Countries of the Council of Europe with a view to Medical Treatment

an Comhaontú maidir le Malartú Mairtíneach Cogaidh idir Ballstáit Chomhairle na hEorpa ar mhaithe le Cóireáil Leighis

Agreement on Subsidies and Countervailing Measures; ASCM; SCM Agreement

an Comhaontú maidir le Fóirdheontais agus le Bearta Frithchúitimh

European Agreement on Travel by Young Persons on Collective Passports between the Member Countries of the Council of Europe

an Comhaontú Eorpach maidir le Taisteal Daoine Óga ar Chomhphasanna idir Ballstáit Chomhairle na hEorpa

Expert Group on International Standards of Accounting and Reporting; Group of Experts on International Standards of Acccounting and Reporting; Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting; UN ISAR Group

Meitheal Idir-Rialtasach de Shaineolaithe ar Chaighdeáin Idirnáisiúnta Chuntasaíochta agus Tuairiscithe

host country

tír aíochta; tír is ósta; tír óstach

country of transit

tír idirthurais

LDC Conference; United Nations Conference on Least Developed Countries; United Nations Conference on the Least Developed Countries

Comhdháil na Náisiún Aontaithe maidir leis na Tíortha is Lú Forbairt

Implementing Convention on the Association of the Overseas Countries and Territories with the Community

Coinbhinsiún Cur Chun Feidhme maidir le Comhlachú na dTíortha agus na gCríoch Thar Lear leis an gComhphobal

Convention concerning Minimum Wage Fixing, with Special Reference to Developing Countries; Minimum Wage Fixing Convention, 1970

an Coinbhinsiún maidir le Socrú Íosphá, le haird ar leith ar Thíortha i mBéal Forbartha

current account

cuntas reatha

post office account; post office giro account

cuntas oifig phoist; cuntas postoifige

AFCASOLE; Association of Soluble Coffee Manufacturers of the Countries of the European Union

AFCASOLE; Comhlachas Monaróirí Caife Intuaslagtha Thíortha an Aontais Eorpaigh

landlocked country; landlocked State

stát talamhiata

DDB; deep-discounted bond; zero coupon bond

banna ar mhórlascaine; banna cúpóin nialasaigh; banna géarlascaine; banna mórlascaine

LDCs; least developed among developing countries; least developed countries; LLDCs

LDC; na tíortha is lú forbairt

TCDC; technical cooperation among developing countries; technical cooperation between developing countries

comhar teicniúil idir tíortha i mbéal forbartha; TCDC

DCF; discounted cash flow

sreabhadh airgid lascainithe

NADC; non-associated developing countries

tíortha i mbéal forbartha neamhchomhlachaithe

country of tax residence; residence for tax purposes

sainchónaí cánach

CMF; fissile materials accounting

CMF; cuntasaíocht ar ábhair inscoilte

ECDC; economic cooperation among developing countries

Comhar Eacnamaíoch idir Tíortha atá i mBéal Forbartha; ECDC

IAS; International Accounting Standard

caighdeán idirnáisiúnta cuntasaíochta; IAS

accounting officer

oifigeach cuntasaíochta

consolidated revenue and expenditure account

cuntas ioncaim agus caiteachais comhdhlúite

OAPEC; Organization of Arab Petroleum Exporting Countries

Eagraíocht Onnmhairithe Peitriliam na dTíortha Arabacha

OPEC; Organization of the Petroleum Exporting Countries

Eagraíocht na dTíortha Onnmhairithe Peitriliam; OPEC

industrialised country

tír thionsclaithe

developing country; less developed country; underdeveloped country

tír forbraíochta; tír i mbéal forbartha

UA; unit of account

AC; aonad cuntais

EUA; European Unit of Account

aonad cuntais Eorpach

EMUA; European Monetary Unit of Account

aonad airgeadaíochta cuntais Eorpach

account being taken of the adjustments that will be possible

ag féachaint do na hoiriúnuithe is indéanta

co-contracting countries

tíortha comhchonarthacha

State-trading countries

tír Stát-trádála

the following countries shall be added to the list

cuirfear na tíortha seo a leanas ar an liosta

the definition of the unit of account

an sainiú ar an aonad cuntais

cost accounting

cuntasaíocht chostála

profit and loss account

cuntas brabúis agus caillteanais

consolidated profit and loss account

cuntas comhdhlúite brabúis agus caillteanais

annual accounts; annual financial statement

cuntais bhliantúla

accounting statement; interim accounts

cuntais eatramhacha

accounting year; business year; financial year; fiscal year; FY

bliain airgeadais; bliain chuntasaíochta; bliain fhioscach; bliain ghnó

counter-action; counterclaim

frithéileamh

country of departure

tír imeachta

layout of the profit and loss account

leagan amach an chuntais bhrabúis agus chaillteanais

to file a counterclaim

frithéileamh a chomhdú

capital account liberalisation; liberalisation of capital movements

léirscaoileadh ar ghluaiseachtaí caipitil

LDLIC; least developed, landlocked and island countries

na tíortha is lú forbairt, talamhiata agus oileánacha

to enter in a suspense account

iontráil i gcuntas fionraí

to keep a stock-account

cuntas stoic a choinneáil

accountability of the Bureau

cuntasacht an Bhiuró

Convention concerning Indigenous and Tribal Peoples in Independent Countries; Indigenous and Tribal Peoples Convention, 1989

Coinbhinsiún maidir le Pobail Dhúchasacha agus Threibheacha i dTíortha Neamhspleácha

colony count; plate count

áireamh coilíneachtaí

cost and management accounting

cuntasaíocht chostála agus bhainistíochta

accountant

cuntasóir

Convention concerning the Protection and Integration of Indigenous and Other Tribal and Semi-Tribal Populations in Independent Countries; Indigenous and Tribal Populations Convention, 1957

an Coinbhinsiún maidir le Cosaint agus Lánpháirtiú Pobal Dúchasach agus Pobal Treibheach agus Leath-Threibheach eile i dTíortha Neamhspleácha

bacteria content; bacterial count

áireamh baictéar

viable colony count

áireamh coilíneachtaí inmharthana

country of origin; source country

tír thionscnaimh

current account of the budget

cuntas reatha an bhuiséid

current account deficit; external deficit

easnamh sa chuntas reatha

consolidated annual accounts

cuntais bhliantúla chomhdhlúite

counter-narcotics; fight against drugs; war on drugs

an comhrac i gcoinne drugaí

debtor country

tír fhiachach

transfers to the profit and loss account

aistriú chuig an gcuntas brabúis agus caillteanais

bills discounted

bille lascainithe

balancing accounts

comhardú cuntas

country of destination

tír chinn scríbe

applicant country; applicant State

Stát iarrthach

CCP; central counterparty

contrapháirtí lárnach

CCEE; CEEC; Central and Eastern European Countries; the countries of Central and Eastern Europe

TELT; Tíortha na hEorpa Láir agus Thoir

Member State encountering special difficulties

Ballstát dá mbaineann deacrachtaí speisialta

International Convention for the Suppression of Counterfeiting Currency

an Coinbhinsiún Idirnáisiúnta maidir le deireadh a chur le góchumadh airgeadra

steel industries in neighbouring countries

an tionscal cruach sna tíortha comharsanachta

to run counter to

bí bunoscionn le

groups of third countries

grúpaí de thríú tíortha

foreign nationals returning to their country of origin

náisiúnaigh eachtracha ag filleadh ar a dtír bhunaidh

signatory country; signatory State

stát sínithe

weight-operated counting and checking machines

meá-dhroichid agus meánna do sheiceáil earraí ceirdnithe

counterparty risk; risk of counterparty failure

riosca contrapháirtí

accounting segregation

deighilt chuntasaíochta

Protocol on goods originating in and coming from certain countries end enjoying special treatment when imported into a Member State

Prótacal ar earraí de thionscnamh tíortha áirithe a thig ó na tíortha sin agus a fhaigheann cóir speisialta arna n-allmhairiú isteach i gceann de na Ballstáit

counterclaim for revocation

frithéileamh ar chúlghairm

discounting

comhshó go luach láithreach; lascainiú; luachú laithreach; ríomh an luacha láithrigh

country of first asylum; first country of asylum

tír an chéad tearmainn

policy regarding nationals of third countries

beartas i leith náisiúnaigh tríú tír

Mediterranean Basin; the Mediterranean countries

imchuach na Meánmhara

host country

tír aíochta; tír is ósta; tír óstach

aggregation of entries in the accounts

comhshuimiú na n-iontrálacha sna cuntais

recognised third-country investment firms

gnólachtaí infheistíochta aitheanta tríú tíortha

countries of the southern basin of the Mediterranean region; countries of the Southern Mediterranean; SMR; Southern basin of the Mediterranean region; Southern Mediterranean region

tíortha na Meánmhara Theas

countries of the Andean Pact

tíortha Chomhshocrú na nAindéas

African countries and Madagascar

tíortha Afracacha agus Madagascar

Convention on Protection of Children and Co-operation in respect of Intercountry Adoption

an Coinbhinsiún um Chosaint Leanaí agus um Chomhar i leith Uchtála idir Tíortha

counterfeiting currency; currency counterfeiting; forgery of money

brionnú airgid; góchumadh

alien; non-EU national; TCN; third-country national

eachtrannach; náisiúnach tríú tír

UNCCD; United Nations Convention to Combat Desertification; United Nations Convention to Combat Desertification in Countries Experiencing Serious Drought and/or Desertification, Particularly in Africa

Coinbhinsiún na Náisiún Aontaithe chun an gaineamhlú a chomhrac; Coinbhinsiún na Náisiún Aontaithe chun an gaineamhlú a chomhrac sna tíortha ina bhfuil triomach mór agus/nó gaineamhlú, go háirithe san Afraic

Committee on Subsidies and Countervailing Measures

Coiste um Fhóirdheontais agus um Bearta Frithchúitimh

country of nationality; state of nationality

tír náisiúntachta

DAS; statement of assurance; statement of assurance as to the reliability of the accounts and the legality and regularity of the underlying transactions

ráiteas urrúis; ráiteas urrúis i dtaobh bheachtas na gcuntas agus dhlíthiúlacht agus rialtacht na n-idirbheart is bun leo

1995 ESA; ESA 95; European System of Accounts 1995; European System of National and Regional Accounts in the Community

CEC 95; Córas Eorpach na gCuntas 1995; córas Eorpach um chuntais náisiúnta agus réigiúnacha sa Chomhphobal

OCTs; Overseas Countries and Territories

tíortha agus críocha thar lear

ESA 2010; European System of Accounts; European System of Accounts 2010; European system of national and regional accounts; European system of national and regional accounts in the European Union

an córas Eorpach cuntas náisiúnta agus réigiúnach san Aontas Eorpach; CCE 2010; Córas Cuntas Eorpach 2010

Community of Portuguese-speaking Countries; CPLP

Comhphobal de Thíortha Labhartha na Portaingéilise; CPLP

country with an emerging economy; emerging country

tír i mbéal a tionsclaithe

net food-importing developing country; NFIDC

tír i mbéal forbartha is glanallmhaireoir bia

CC; county council

comhairle contae

non-euro area Member State; non-eurozone country; non-participating Member State

Ballstáit nach bhfuil sa limistéar euro; Ballstát neamh-rannpháirteach

accountability

cuntasacht

safe third country

tríú tír shábháilte

safe country of origin

tír bhunaidh shábháilte; tír shábháilte thionscnaimh

non-countervailable subsidy

fóirdheontas neamh-in-fhrithchúitithe

to run counter to

bheith bunoscionn le

political accountability; political responsibility

freagracht pholaitiúil

allocated gold account

cuntas óir leithdháilte

unallocated gold account

cuntas óir neamh-leithdháilte

Non-Annex I country

tír nach bhfuil luaite in Iarscríbhinn I

country of birth

tír bhreithe

counter-terrorism; CT; fight against terrorism

an comhrac i gcoinne na sceimhlitheoireachta; frithsceimhlitheoireacht

ccTLD; country-code Top-Level Domain

fearann barrleibhéil náisiúnta; fearann barrleibhéil tíre

cash accounting scheme

scéim cuntasaíochta bunaithe ar airgead tirim

fair value accounting; FVA

cuntasaíocht luacha chóir

counterfeiting of the euro

brionnú an euro

Accounting Directive

Treoir Chuntasaíochta

NCCT; non-cooperative countries and territories; non-cooperative jurisdictions

NCCT; tíortha agus críocha neamhchomhoibríocha

candidate country; candidate state; CC

tír is iarrthóir

counter proliferation

frithleathadh

anti-cyclical; contra-cyclical; counter-cyclical

frithchioglach; frith-thimthriallach

IASB; International Accounting Standards Board

an Bord um Chaighdeáin Idirnáisiúnta Chuntasaíochta; IASB

1373 Committee; Counter-Terrorism Committee; CTC; Security Council Committee established pursuant to resolution 1373 (2001) concerning counter-terrorism

an Coiste Frithsceimhlitheoireachta; Coiste na Comhairle Slándála arna bhunú de bhun rún 1373 (2001) maidir leis an bhfrithsceimhlitheoireacht

exchange, assistance and training programme for the protection of the euro against counterfeiting; Pericles programme

clár Pericles; clár um malartú, cúnamh agus oiliúint chun an euro a chosaint ar ghóchumadh

account; user account

cuntas úsáideora

Accounting Regulatory Committee; ARC

Coiste Rialála Cuntasaíochta

EDCTP; European and Developing Countries Clinical Trials Partnership

an Chomhpháirtíocht maidir le Trialacha Cliniciúla idir Tíortha Eorpacha agus Tíortha i mBéal Forbartha; EDCTP

accounting entry

iontráil chuntasaíochta

economic outturn account

cuntas eacnamaíoch i ndeireadh bliana

Dublin Regulation; Regulation (EC) No 343/2003 establishing the criteria and mechanisms for determining the Member State responsible for examining an asylum application lodged in one of the Member States by a third-country national; Regulation (EU) No 604/2013 establishing the criteria and mechanisms for determining the Member State responsible for examining an application for international protection lodged in one of the Member States by a third-country national or a stateless perso

Rialachán (AE) Uimh. 604/2013 ó Pharlaimint na hEorpa agus ón gComhairle an 26 Meitheamh 2013 lena mbunaítear na critéir agus na sásraí lena gcinntear cé acu Ballstát atá freagrach as scrúdú a dhéanamh ar iarratas ar chosaint idirnáisiúnta arna thaisceadh; Rialachán Bhaile Átha Cliath; Rialachán ón gComhairle lena mbunaítear na critéir agus na sásraí lena gcinntear an Ballstát atá freagrach i scrúdú iarratais ar thearmann arna thaisceadh i gceann de na Ballstáit ag náisiúnach tríú tír

country of origin principle

prionsabal na tíre tionscnaimh

LDC Fund; LDCF; Least Developed Countries Fund

an Ciste do na Tíortha is Lú Forbairt; LDCF

concept of safe third country; safe third country concept; safe third country principle

coincheap maidir le tríú tír sábháílte; prionsabal maidir le tríú tír sábháilte

dealing on own account

déileáil ar a chuntas féin

CTC; EU Counter-Terrorism Coordinator

Comhordaitheoir Frithsceimhlitheoireachta an Aontais Eorpaigh

Counter Terrorism Group; CTG

CTG; Grúpa Frithsceimhlitheoireachta

retirement account

cuntas scoir

AIEC; Association of Iron-Ore Exporting Countries

Comhlachas na dTíortha Onnmhairithe Amhiarainn

total leucocyte count; total white blood cells; WBC; white blood cell count

áireamh fuilcheall bán; áireamh iomlán leocaicítí

erythrocyte count; RBC count; red blood cell count; red count; total red blood cells

áireamh eiritricítí; áireamh fuilcheall dearg

SEEA; System of Environmental-Economic Accounts; System of Integrated Environmental and Economic Accounting

Córas na gCuntas Comhshaoil agus Eacnamaíoch Suimeáilte

multi-country Phare programme; Phare Multi-Country programme

clár ilnáisiúnta PHARE

DDR; differentiated discount rate

ráta lascaine difreáilte; RLD

exporting country

an tír is onnmhaireoir

relay country; third country

tríú tír

donor country

tír bhronntach

intermediate country

tír idirmheánach

participating country

tír rannpháirteach

import from non-ACP third country

allmhaire ó thríú tír neamh-ACC

account payee; account-only check; cheque only for account; collection-only cheque; crossed cheque

seic crosáilte

joint account

comhchuntas

foreign currency account

cuntas airgeadra coigríche; cuntas airgeadra eachtraigh

private account

cuntas príobháideach

accounts receivable; receivables

féichiúnaithe

ordinary(open)safe custody account; safe custody account

cuntas slánchumhdaigh

sundries account

cuntas ilearraí

OTC; over-the-counter

thar an gcuntar

clearing accounts; clearing transactions

cuntais imréitigh; idirbhearta imréitigh

account of goods purchased

sonrasc na gceannachán

account sales

sonrasc díolacháin

at a discount; below par

ar lascaine; faoin bpar

joint account; joint venture account

cuntas comhfhiontair

share premium account

cuntas scairbhisigh

internal financial accounting

cuntasaíocht airgeadais inmheánach

specific provision account

cuntas soláthair shonraigh

home country

tír baile

DCF method; discounted cash flow method; discounted cash flow model

modh an tsreabhaidh airgid lascainithe

discount warehouse

trádstóras lascaine

chart of accounts; COA

cairt chuntas; COA

accounts with Treasuries

cuntais le Státchistí

auxiliary account; subsidiary account

fochuntas

accounting procedure

nós imeachta cuntasaíochta

analysis of the accounts

anailís ar na cuntais

functional accounting system

córas cuntasaíochta feidhmiúla

provisional countervailing duty

dleacht frithchúitimh shealadach

attest function; certifying of accounts

deimhniú cuntas

accounting control

rialú cuntasaíochta

GAAP; general accounting principle; generally accepted accounting principles

caighdeáin chuntasaíochta a bhfuil glacadh coitianta leo; cleachtas cuntasaíochta a bhfuil glacadh leis; cleachtas cuntasíochta a nglactar i gcoitinne leis; GAAP; prionsabail chuntasaíochta a bhfuil glactha leo go ginearálta

counter-purchase practices

cleachtas frithcheannaigh

drop-counter raingauge

méadar braonáirimh báistí

country of provenance

tír bhunáitíochta

goods wholly obtained in a country; goods wholly obtained in a single country; goods wholly obtained or produced in one country; wholly obtained product

earraí a fhaightear go hiomlán i dtír amháin

country of destination

tír chinn scríbe

DC; Development Committee; Joint Ministeriel Committee of the Governors of the World Bank and the IMF on the transfer of Real Resources to Developing Countries

Comhchoiste Aireachta Ghobharnóirí an Bhainc Dhomhanda agus an CAI maidir le hAistriú Fíoracmhainní chuig Tíortha i mBéal Forbartha

balance of payments on current account; balance on current account; current account; current account balance; current account of the balance of payments

comhardú na n-íocaíochtaí ar cuntas reatha

capital account

cuntas caipitil

deficit country

tír easnaimh

surplus country

tír bharrachais

bank money; deposit money; money of account; representative money; scriptural money

airgead taisce

platelet count

áireamh pláitíní

ESA; European System of Integrated Economic Accounts; European System of Integrated National Accounts

CEC; CECES; Córas Eorpach na gCuntas Eacnamaíoch Suimeáilte

OTC derivatives market; over-the-counter derivatives market

margadh na ndíorthach thar an gcuntar

extension of time limits on account of distance

teorainneacha ama a fhadú mar gheall ar fhad slí

taking into account of foreign results

torthaí ón gcoigrích a chur san áireamh

country in which the distributing company is established

tír ina bhfuil an chuideachta dháileacháin bunaithe

taking into account subsidiary's losses

caillteanais na fochuideachta a chur san áireamh

enterprise's tax accounts

cuntais chánach gnóthais

accounting surplus

barrachas cuntasaíochta

chargeable to; for account of

inmhuirir i leith

charge account; credit account

cuntas creidmheasa

to charge an account with; to charge to the debit of an account; to charge up to an account

cuir de mhuirear ar chuntas; muirearaigh cuntas

expense account

cuntas speansas

machine accounting; mechanized accounting

cuntasaíocht mheicnithe; meaisínchuntasaíocht

outstanding account; unsettled account

cuntas gan íoc

entering provisions in the accounts

soláthairtí a iontráil sna cuntais

debt-distressed country; heavily indebted country; severely indebted country

tír anásta de bharr fiachais

discounted debt

fiachas lascainithe

special reserve account

cuntas speisialta cúlchiste

commercial activity covered by separate accounts

gníomhaíocht thráchtálach atá clúdaithe i gcuntais ar leith

to keep simplified accounts

cuntais shimplithe a choimeád

asset with a liability counterpart

sócmhainn lena ngabhann contrapháirt fiachais

fund for common account

ciste comhchuntais

OTC derivative; OTC derivative instrument; over-the-counter derivative; over-the-counter derivative instrument

díorthach OTC; díorthach thar an gcuntar

cash and bank sight accounts

cuntas airgid agus bainc ar amharc; cuntas prapéilimh airgid agus bainc

revaluation account

cuntas athluachála

accounting rate; book rate

ráta cuntasaíochta

Borrowed Resources Suspense Accounts

Cuntas Fionraíochta i dtaca le hAcmhainní atá faighte ar Iasacht

escrow account

cuntas eascró

financial assets and liabilities account

cuntas na sócmhainní agus dliteanas airgeadais

generally accepted accounting standards

caighdeáin chuntasaíochta a bhfuil glactha leo go ginearálta

income and outlay account

cuntas ioncaim agus eisíocaíochta

margin account

cuntas éarlaise

multicountry balance of payments summations

achoimriú ilnáisiúnta ar chomharduithe na n-íocaíochtaí

operations account

cuntas oibriochtaí

primary exporting country

tír onnmhairithe táirgí príomhúla

clearance of accounts; clearance of accounts procedure; procedure for the clearance of accounts

imréiteach cuntas

system of accounting and internal control

córas cuntasaíochta agus rialaithe inmheánaigh

accounting entity; accounting unit

aonad cuntasaíochta

accounting equation

cothromóid chuntasaíochta

accounting methods; accounting practice; accounting procedures

cleachtais chuntasaíochta

account balance

iarmhéid

commitment basis accounting

cuntasaíocht ar bhonn ceangaltas

pledged account

cuntas atá curtha i ngeall

accounting price

praghas cuntasaíochta

accounting ratio

cóimheas cuntasaíochta

imprest account

cuntas óinchiste

Accounting rate of return

cóimheas toradh cuntasaíochta

CCA; current cost accounting; current cost value accounting; current value accounting

cuntasaíocht chostas reatha

SAM; social accounting matrix

maitrís chuntasaíochta sóisialta

FADN; Farm Accountancy Data Network; Union farm accountancy data network

an Líonra Sonraí um Chuntasaíocht Feirme; LSCF

pattern of current account imbalances

patrún na neamhchomharduithe sa chuntas reatha

accounting document

doiciméad cuntasaíochta

detailed income account

cuntas ioncaim mionsonraithe

assets on current account; balance on current account

iarmhéid ar chuntas reatha; sócmhainní ar chuntas reatha

liquid scintillation counter

áiritheoir drithlíochta leachta

counter-notification;reverse notification

frithfhógra

anti-dumping action on behalf of a third country

gníomh frithdhumpála thar ceann tríú tír

good wholly obtained in one country

earra arna fháil go hiomlán i dtír amháin

wilful trademark counterfeiting

góchumadh toiliúil trádmhairc

partner country

tír chomhpháirtíochta

DCF; discounted cash flow

sreabhadh airgid lascainithe

Committee on aid for economic restructuring in Poland and Hungary; Committee on economic assistance to certain central and eastern European countries and for coordination of aid to the applicant countries in the framework of the pre-accession strategy; Phare Committee; Phare Management Committee

Coiste Bainistíochta PHARE; Coiste um chabhair eacnamaíoch do thíortha áirithe san Eoraip Láir agus Thoir agus um chabhair chomhordúcháin do na stáit iarrthacha faoi chuimsiú na straitéise réamhaontachais (PHARE)

Export earnings stabilization system for least-developed countries in Asia and Latin America(ALA)

Córas um chobhsaíocht tuilleamh onnmhairiúcháin le haghaidh na dtíortha is lú forbairt san Áise agus i Meiriceá Laidineach (ALA)

counter trader

trádálaí cúitimh

accounting presentation of the results

tíolacadh cuntasaíochta na dtorthaí

OTC derivative transaction; over-the-counter derivative transaction

idirbheart díorthach thar an gcuntar

annual audited accounts

cuntais iniúchta bliantúla

general accounting principle

prionsabal ginearálta cuntasaíochta

discount policy

polasaí lascaine

giving discounts to retailers

lascaine a thabhairt do mhiondíoltóirí

agreement between third-country firms

comhaontú idir gnólachtaí tríú tíortha

anti-subsidy investigation; countervailing duty investigation

imscrúdú ar dhleacht frithchúitimh; imscrúdú frith-fhóirdheontais

database on restrictive commercial practices in non-member countries

bunachar sonraí ar chleachtais shriantacha tráchtála i dtíortha nach ballstáit iad

country of origin

tír thionscnaimh

Accounting Advisory Forum

fóram comhairleach cuntasaíochta

accounting officer's credit balance

iarmhéid sochair an oifigigh chuntasíochta

hidden discount

lascaine folaigh

refrigerated show counter

cuntar taispeántais cuisnithe

counter-type coffee percolator

síothlán caife cuntair

account number

uimhir chuntais

green accounting; integrated environmental and economic accounting

cuntasaíocht ghlas

automatic discount; membership discount

uathlascaine

warehouse discount

lascaine trádstórais

invoice discount

lascaine ar shonraisc

application for the opening of an account

iarratas ar oscailt cuntais

Baltic countries; Baltic nations; Baltic States; the Baltics

na Stáit Bhaltacha

accounting group

grúpa cuntasaíochta

B account; separate account

cuntas ar leithligh; cuntas B

audited accounts for the financial year

cuntais iniúchta don bhliain airgeadais

retail discounter

siopa lascaine miondíola

settlement account

cuntas socraíochta

the responsability of authorising officers and accounting officers

freagracht oifigeach údaráis agus oifigeach cuntais

products coming from third countries

táirgí de thionscnamh tríú tíortha

countervailing measures applicable to trade between member States

bearta frithchúitimh is infheidhme maidir le trádáil idir na Ballstáit

the country of origin or of destination of the goods

tír thionscnaimh nó tír chinn scríbe na n-earraí

to approve the annual balance sheet and profit and loss account

an clár comhardaithe bliantúil agus an cuntas brabúis agus caillteanais a fhormheas

accounts

cuntais

accounting periods

tréimhse chuntasaíochta

counting of votes

comhaireamh na vótaí

ACP countries; ACP Member States; African, Caribbean and Pacific countries; African, Caribbean and Pacific States

Ballstáit ACC; Stáit san Afraic, i Muir Chairib agus san Aigeán Ciúin

cohesion country

tír an chomhtháthaithe

counterpurchase

frithcheannach

satellite account

cuntas satailíte

account management

bainistíocht cuntas

consolidated income statement; consolidated profit and loss account; consolidated statement of operations

cuntas comhdhlúite brabúis agus caillteanais

combined financial statements; combined group accounts

grúpchuntais chomhcheangailte

consolidation accounts; financial statements adjusted for consolidation purposes; group accounts return

cuntas chun críche comhdhlúthúcháin

account; settlement period

tréimhse ghlanta cuntais

advanced payments from customers; advanced payments received; payments on account received

réamhíocaíochtaí isteach

audit assistant; audit clerk; staff accountant

cúntóir iniúchóireachta

depreciation on account of wear and tear

dímheas de bharr caitheamh agus cuimilt

depreciation on account of obsolescence

dímheas de bharr dífheidhmeachta

account classification

aicmiú cuntas

closing an account; closing of an account

dúnadh cuntais

closing of account; year end closing; year end closure

clabhsúr cuntais; clabhsúr deireadh bliana

governmental accounting; public service accounting

cuntasaíocht rialtais; cuntasaíocht seirbhíse poiblí

analytical accounts; cost accounting; management accounting

cuntasaíocht chostála

confidential accounting

cuntasaíocht faoi iontaoibh

management accounting

cuntasaíocht bhainistíochta

payroll accounting; payroll records; wages salaries record

cuntasaíocht phárolla

customer accounting

cuntasaíocht chustaiméirí

matrix accounting

cuntasaíocht mhaitríse

open-item system; voucher accounting

córas míreanna oscailte; cuntasaíocht dearbhán

multiple currency accounting

cuntasaíocht ilairgeadra

loose-leaf accounting

cuntasaíocht leathanach scaoilte

national giro account

cuntas náisiúnta gíoró

asset account

cuntas sócmhainní

balance sheet account

cuntas clár comhardaithe

contra account; offset account

cuntas contra

earning statement; income statement; profit and loss account; profit and loss statement; statement of financial performance; statement of income; statement of loss and gain

ráiteas ioncaim

operating account; trading account

cuntas trádála

trust account

cuntas iontaobhais

partners'current account

cuntas reatha na gcomhpháirtithe

variance account

cuntas difríochta

impersonal account

cuntas neamhphearsanta

detail account; subsidiary account

cuntas mionsonraí; fochuntas

cost control account; financial bookkeeping cost account

cuntas rialaithe costas

doubtful debt; receivable doubtful accounts

fiach amhrasach

differences between financial accounts and costing records

difríochtaí idir cuntais airgeadais agus taifid chostála

consolidated accounts; consolidated financial statement

cuntais chomhdhlúite; ráitis airgeadais chomhdhlúite

capital commitments not provided for in the accounts; liability not appearing in the balance-sheet; memo item; memorandum item

dliteanas lasmuigh den chlár comhardaithe

price level accounting

cuntasaíocht phraghasleibhéil

debt discount; discount

lascaine; lascaine fiachais

discounting

lascainiú

cash discount; discount; discount for cash

lascaine ar airgead síos

discount allowed; sales discount

lascaine amach

summary account; summary statement

ráiteas achomair

abstract of account; account statement; statement of account; summary

ráiteas cuntais

account card; ledger card

cárta cuntais

account heading; account title

teideal cuntais

annual accounts book; stock book

leabhar na gcuntas bliantúil; leabhar stoic

books of account

leabhair chuntas

accounting machine; billing machine; invoicing machine

meaisín le haghaidh sonraiscthe; meaisín sonraiscthe

OTC market; over-the-counter market; unofficial market

margadh OTC; margadh thar an gcuntar

accounting value; balance sheet value; book value; carrying value

luach de réir na leabhar

movement in an account

gluaiseacht i gcuntas

to open up books of account; to set up the books; to set up the general ledger

na cuntais a oscailt

chart of accounts; classification; codification of accounts

cairt na gcuntas; códaíocht na gcuntas

call premium; loan discount; maturity premium; redemption premium

biseach aibíochta

fundamental accounting concept

coincheap bunúsach cuntasaíochta

general provision for doubtful debts; long-term allowance for doubtful accounts

soláthar ginearálta le haghaidh fiach amhrasach

account reconciliation; reconciliation; reconciliation of accounts

réiteach; réiteach cuntas

adoption of the annual account; approval of the annual financial statements

formheas na ráiteas airgeadais bliantúil; glacadh an chuntais bhliantúil

rendering an account

cuntas a thabhairt

accounting policy

beartas cuntasaíochta

balance carried; balance carried forward to new account; balance to be carried over; carry forward into subsequent period; carry-forward; opening balance; profit balance to be carried forward; profit carried forward; surplus carried forward to new account

iarmhéid atá le tabhairt ar aghaidh

accounting reserve; excess reserve; free reserve; special reserve; special reserve fund; unappropriated reserve

cúlchiste farasbairr; cúlchiste saor

counterfoil

comhdhuille

sectional account; sub-account

fochuntas

deferred tax account; tax equalisation account

cuntas cánach iarchurtha; cuntas comhionannaithe cánach

discount rate; Federal discount rate

ráta lascaine

account holder

sealbhóir cuntais

discount sale

díolachán lascaine

brucella count

áireamh brucella

estate bookkeeping; farm accounting

cuntasaíocht feirme

account closing date; balance sheet date; date to which the balance sheet relates

dáta an chláir chomhardaithe; dáta dúnta cuntais

farm accountancy office

oifig chuntasaíochta feirme

beneficiary country; countries to which preferences have been granted

tír is tairbhí; tír thairbhíoch

good originating in a country

earra de thionscnamh tíre

aerobic colony count; aerobic plate count; APC; mesophilic count; TAMC; total aerobic microbial count; total plate count

áireamh coilíneachtaí aeróbacha; APC

CMD; count median diameter

CMD; trastomhas airmheánach comhairimh

CBNE; Classification of National Economy Branches of the CMEA; Classification of the Branches of National Economy of the CMEA Member countries; CNEB

ABGN; Aicmiú Bhrainsí Geilleagair Náisiúnta Bhallstáit an CCEF

EAA; Economic Accounts for Agriculture

CET; Cuntais Eacnamaíochta na Talmhaíochta

PALOP; Portuguese-speaking African countries

Tíortha Afracha ina labhraítear an Phortaingéilis

NIB; Portuguese basic bank account number; Portuguese BBAN

uimhir bhunúsach chuntas bainc Phortaingéalach

NAMEA; National Accounting Matrix including Environmental Accounts

maitrís chuntasaíochta náisiúnta lena n-áirítear cuntais chomhshaoil; NAMEA

inspection by defect-counting; method by defect-counting

iniúchadh de réir áireamh fabhtanna

contra rotating propellers; counter rotating propellers

liáin fhrithrothlacha

contravane; countervane

eite fhrithrothlach

CAO; counter air operation

frithoibríocht aeir

counterpressure

frithbhrú

counting accelerometer

méadar luasghéaraithe comhairimh

counterflow burner; reverse flow combustion chamber

cuasán dó cúlsreabh; cuasan dó cúlsreibhe; cuasán dó go sreabhadh cúltreo; dóire frithshreibhe

bonus; no-claim bonus; no-claim discount

bónas cheal éilimh

vouched account

cuntas deimhnithe

discounted present value of interest subsidies; discounted value of interest subsidies

luach lascainithe na bhfóirdheontas úis

cost allocation accounting techniques

teicnící cuntasaíochta maidir le leithdháileadh na gcostas

end-of-month closing of accounts

dúnadh cuntas ag deireadh na míosa

allocation from provisions and reserves for doubtful accounts; release of previous year's provisions; release of previous year's provisions for possible losses; release of provisions; release of provisions for contingencies and depreciation; transfer from provision accounts; transfer from provisions

aistriú ó chuntais soláthairtí