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An Bunachar Náisiúnta Téarmaíochta don Ghaeilge
The National Terminology Database for Irish
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Gluaiseanna breise Auxilliary glossaries
IATE
accounting
cuntasaíocht
accounting period; period covered by the accounts
tréimhse chuntasaíochta
accumulation accounts
cuntais charntha
allocation of other primary income account
cuntas leithdháilte ioncaim phríomha eile
allocation of primary income account
cuntas leithdháilte ioncaim phríomha
bad debt; irrecoverable debt; uncollectible account
drochfhiach
change in net worth due to saving and capital transfers account
cuntas athraithe ar ghlanfhiúchas i ngeall ar choigilt agus aistrithe caipitil
distribution and use of income accounts
cuntais dáilte agus úsáide ioncaim
entrepreneurial income account
cuntas ioncaim fhiontraíoch
generation of income account
cuntas giniúna ioncaim
macroeconomic accounts; NA; national accounts
cuntais mhaicreacnamaíocha; cuntais náisiúnta
other accounts receivable/payable
cuntais eile infhála/iníoctha
other changes in assets account
cuntas athruithe eile ar shócmhainní
other changes in volume of assets account
cuntas athruithe eile ar mhéid na sócmhainní
own-account construction
tógáil ar bhonn féinchuntais
redistribution of income in kind account
cuntas athdháilte ioncaim chomhchineáil
regional accounts
cuntais réigiúnacha
secondary distribution of income account
cuntas dáilte thánaistigh ioncaim
SNA; System of National Accounts
CCN; córas na gcuntas náisiúnta
third countries and international organisations
tríú tíortha agus eagraíochtaí idirnáisiúnta
use of adjusted disposable income account
cuntas úsáide ioncaim indiúscartha choigeartaithe
use of disposable income account
cuntas úsáide ioncaim indiúscartha
use of income account
cuntas úsáide ioncaim
allowance for bad debt; allowance for doubtful accounts; bad debt allowance
lamháltas in aghaidh drochfhiach
nominee account
cuntas ainmnithigh
counterpart funds; CPF; matching funds
cistí contrapháirte; cistí contrapháirteacha
cash account
cuntas airgid
counterfeit currency; counterfeit money
airgeadra góchumtha
Canary Island county council; island council
comhairle oileánda
countervailable subsidy
fóirdheontas in-fhrithchúitithe
democratic accountability
cuntasacht dhaonlathach
analogue country; analogue market economy country
tír analógach
skills account
cuntas scileanna
Decision on the association of the overseas countries and territories with the European Community; Overseas Association Decision
Cinneadh maidir le comhlachú na dtíortha agus na gcríoch thar lear leis an gComhphobal Eorpach; Cinneadh maidir le comhlachú thar lear
safe custody account
cuntas slánchumhdaigh
responsibility for return to the country of origin
freagracht as aischur chuig an tír thionscnaimh; freagracht as filleadh ar an tír thionscnaimh
PAC; Public Accounts Committee; Select Committee on Public Accounts
an Coiste um Chuntais Phoiblí
AIA; Association of International Accountants
Comhlachas na gCuntasóirí Idirnáisiúnta
Federal Counterintelligence Service; FSK; Russian Federation Federal Counterintelligence Service; Russian FSK
FSK; Seirbhís Frithfhaisnéise na Cónaidhme
SSAC; state system of accounting for and control of nuclear material
SSAC; Státchóras um Ábhar Núicléach a Chuntas agus a Rialú
CLP; Country Liberal Party; Country Liberals
CLP; Páirtí Liobrálach na Tuaithe
accounting system; accounts; system of accounts
córas cuntasaíochta
accounting system
córas cuntasaíochta
reliability of accounts; reliability of the accounts
iontaofacht na gcuntas
cash basis accounting; cash-based accounting
cuntasaíocht bunaithe ar airgead tirim
accountability
cuntasacht
accounting estimate
meastachán cuntasaíochta
accrual-based accounting; accruals basis; accruals-based accounting
cuntasaíocht ar bhonn fabhraithe
COO; country of origin; state of origin
Stát tionscnaimh
discounted cash flow rate
ráta sreabhaidh airgid lascainithe
joint account (deposits)
comhchuntas
counterfeit goods
earraí góchumtha
accounting
cuntasaíocht
bank account
cuntas bainc
clearance of accounts; settling of accounts
imréiteach cuntas
financial accountability
cuntasacht airgeadais
SCC; somatic cell count
áireamh ceall sómach
appropriation account
cuntas leithreasa
blocked account
cuntas stoptha
capital account
cuntas caipitil
consolidated account(s)
cuntas comhdhlúite
entry in the accounts
iontráil sna cuntais
exchange equalisation account
cuntas comhionannaithe malairte
income and expenditure account
cuntas ioncaim agus caiteachais
account ledger
mórleabhar cuntais
debit account; receivable account
cuntas infhála
receivable account
cuntas infhála
receivable account
cuntas infhála
revenue account
cuntas ioncaim
accounting on an accruals basis; accrual basis accounting
cuntasaíocht ar bhonn fabhraithe
accrual accounting
cuntasaíocht ar bhonn fabhraithe
cash accounting; cash basis accounting; cash basis of accounting
cuntasaíocht bunaithe ar airgead tirim
accounting convention; accounting practice
cleachtas cuntasaíochta
cost accounting
cuntasaíocht chostála
appropriation account
cuntas leithreasa
presenting and auditing accounts
cuntas a thíolacadh agus a iniúchadh
balance of payments on current account; balance on current account; current account balance; current account of the balance of payments
comhardú na n-íocaíochtaí ar chuntas reatha; iarmhéid ar chuntas reatha
balance of payments; BOP; external account; external transactions account
comhardú íocaíochtaí; comhardú na n-íocaíochtaí
double entry accounting; double entry book-keeping
leabharchoimeád iontrála dúbailte
clearing account
cuntas imréitigh
Special Fissile Materials Financial Account
Cuntas Airgeadais ar Ábhair Inscoilte Speisialta
CCA; current cost accounting
cuntasaíocht chostas reatha
count
scór
to countersign
comhshínigh
anti-subsidy duty; countervailing duty; CVD
dleacht frithchúitimh
deficit of the nation on current account
easnamh an náisiúin sa chuntas reatha
double counting
áireamh dúbailte
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