"cunta"

auxiliary power unit

aonad cumhachta cúntach

accounting

cuntasaíocht

accumulation accounts

cuntais charntha

allocation of other primary income account

cuntas leithdháilte ioncaim phríomha eile

allocation of primary income account

cuntas leithdháilte ioncaim phríomha

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

financial auxiliaries

corparáidí cúntacha airgeadais

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

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

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

nominee account

cuntas ainmnithigh

cash account

cuntas airgid

democratic accountability

cuntasacht dhaonlathach

skills account

cuntas scileanna

Assistant Supervisor

Maoirseoir Cúnta

safe custody account

cuntas slánchumhdaigh

AIA; Association of International Accountants

Comhlachas na gCuntasóirí Idirnáisiúnta

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

presentation; presentation and publication; publication

tíolacadh agus foilsiú na gcuntas

accounting

cuntasaíocht

bank account

cuntas bainc

clearance of accounts; settling of accounts

imréiteach cuntas

financial accountability

cuntasacht airgeadais

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

assistant administrator

riarthóir cúnta

appropriation account

cuntas leithreasa

presenting and auditing accounts

cuntas a thíolacadh agus a iniúchadh

clearing account

cuntas imréitigh

Special Fissile Materials Financial Account

Cuntas Airgeadais ar Ábhair Inscoilte Speisialta

CCA; current cost accounting

cuntasaíocht chostas reatha

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

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

current account

cuntas reatha

post office account; post office giro account

cuntas oifig phoist; cuntas postoifige

CMF; fissile materials accounting

CMF; cuntasaíocht ar ábhair inscoilte

IAS; International Accounting Standard

caighdeán idirnáisiúnta cuntasaíochta; IAS

accounting officer

oifigeach cuntasaíochta

consolidated revenue and expenditure account

cuntas ioncaim agus caiteachais comhdhlúite

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

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

debriefing

cuntas

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

cost and management accounting

cuntasaíocht chostála agus bhainistíochta

accountant

cuntasóir

current account of the budget

cuntas reatha an bhuiséid

consolidated annual accounts

cuntais bhliantúla chomhdhlúite

transfers to the profit and loss account

aistriú chuig an gcuntas brabúis agus caillteanais

balancing accounts

comhardú cuntas

assistant rapporteur

Rapóirtéir Cúnta

assistant lecturer

léachtóir cúnta

book-entry security; dematerialised security; uncertificated security

urrús i gcuntais reatha; urrús neamhdheimhnithe

aggregation of entries in the accounts

comhshuimiú na n-iontrálacha sna cuntais

assistant engineer officer

oifigeach innealtóra cúnta

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

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

balance of plant; BoP

trealamh cúnta gléasra

accountability

cuntasacht

book-entry system

córas cuntais reatha

Assistant Director; Assistant Director of Europol

stiúrthóir cúnta Europol

allocated gold account

cuntas óir leithdháilte

unallocated gold account

cuntas óir neamh-leithdháilte

cash accounting scheme

scéim cuntasaíochta bunaithe ar airgead tirim

fair value accounting; FVA

cuntasaíocht luacha chóir

account; user account

cuntas úsáideora

Accounting Regulatory Committee; ARC

Coiste Rialála Cuntasaíochta

economic outturn account

cuntas eacnamaíoch i ndeireadh bliana

retirement account

cuntas scoir

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

Córas na gCuntas Comhshaoil agus Eacnamaíoch Suimeáilte

foreign currency account

cuntas airgeadra coigríche; cuntas airgeadra eachtraigh

private account

cuntas príobháideach

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

joint account; joint venture account

cuntas comhfhiontair

share premium account

cuntas scairbhisigh

internal financial accounting

cuntasaíocht airgeadais inmheánach

specific provision account

cuntas soláthair shonraigh

accounts with Treasuries

cuntais le Státchistí

accounting procedure

nós imeachta cuntasaíochta

analysis of the accounts

anailís ar na cuntais

functional accounting system

córas cuntasaíochta feidhmiúla

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

auxiliary; biological control agent

cúntach; tánaisteach

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

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

enterprise's tax accounts

cuntais chánach gnóthais

accounting surplus

barrachas cuntasaíochta

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

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

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

income and outlay account

cuntas ioncaim agus eisíocaíochta

margin account

cuntas éarlaise

operations account

cuntas oibriochtaí

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

to close the books

na cuntais a dhúnadh

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

compiling economy

geilleagar ina bhfuil na cuntais á dtiomsú

Accounting rate of return

cóimheas toradh cuntasaíochta

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

cuntasaíocht chostas reatha

Assistant Registrar

Cláraitheoir Cúnta

accounting document

doiciméad cuntasaíochta

detailed income account

cuntas ioncaim mionsonraithe

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

APU; auxiliary power plant; auxiliary power unit

aonad cumhachta cúnta

Assistant Rapporteur

Rapóirtéir Cúnta

Accounting Advisory Forum

fóram comhairleach cuntasaíochta

refrigerated show counter

cuntar taispeántais cuisnithe

counter-type coffee percolator

síothlán caife cuntair

green accounting; integrated environmental and economic accounting

cuntasaíocht ghlas

application for the opening of an account

iarratas ar oscailt cuntais

accounting group

grúpa cuntasaíochta

B account; separate account

cuntas ar leithligh; cuntas B

audited accounts for the financial year

cuntais iniúchta don bhliain airgeadais

projected balance sheet

cuntas réamh-mheasta brabúis agus caillteanais

settlement account

cuntas socraíochta

the responsability of authorising officers and accounting officers

freagracht oifigeach údaráis agus oifigeach cuntais

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

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

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

cuntas chun críche comhdhlúthúcháin

account; settlement period

tréimhse ghlanta cuntais

journal entry

iontráil sa leabhar cúnta

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

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

differences between financial accounts and costing records

difríochtaí idir cuntais airgeadais agus taifid chostála

consolidated accounts; consolidated financial statement

cuntais chomhdhlúite; ráitis airgeadais chomhdhlúite

price level accounting

cuntasaíocht phraghasleibhéil

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

ráiteas cuntais

account card; ledger card

cárta cuntais

account heading; account title

teideal cuntais

sales journal

leabhar cúnta díolachán

annual accounts book; stock book

leabhar na gcuntas bliantúil; leabhar stoic

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

margadh OTC; margadh thar an gcuntar

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

fundamental accounting concept

coincheap bunúsach cuntasaíochta

account reconciliation; reconciliation; reconciliation of accounts

réiteach; réiteach cuntas

rendering an account

cuntas a thabhairt

accounting policy

beartas cuntasaíochta

deferred tax account; tax equalisation account

cuntas cánach iarchurtha; cuntas comhionannaithe cánach

account holder

sealbhóir cuntais

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

EAA; Economic Accounts for Agriculture

CET; Cuntais Eacnamaíochta na Talmhaíochta

NAMEA; National Accounting Matrix including Environmental Accounts

maitrís chuntasaíochta náisiúnta lena n-áirítear cuntais chomhshaoil; NAMEA

auxiliary landing gear

fearas tuirlingthe cúnta

deployment aid canopy; pilot chute

an téastar cúnta

vouched account

cuntas deimhnithe

cost allocation accounting techniques

teicnící cuntasaíochta maidir le leithdháileadh na gcostas

end-of-month closing of accounts

dúnadh cuntas ag deireadh na míosa

checking account

cuntas reatha

deposit account

cuntas taisce

salary account

cuntas tuarastail

advance in current account secured; advance to client secured; advance to customer secured; current account advance secured; current secured loan; loan and advance to customer secured

airleacan urraithe ar an gcuntas reatha

economic accounting for agriculture

cuntasaíocht eacnamaíoch don talmhaíocht

audit and account charges

táillí iniúchóireachta agus cuntais

model profit-and-loss account

cuntas samplach brabúis agus caillteanais

forecast profit-and-loss account

cuntas réamhaisnéis brabúis agus caillteanais

commission account

cuntas coimisiúin

receivable accounts

cuntais infhála

proprietor's account

cuntas an dílseánaigh

profit and loss account reserve brought forward

cuntas brabúis agus caillteanais - cúlchiste arna thabhairt ar aghaidh

employees'profit sharing account

cuntas maidir le páirtiú an fhostaí i mbrabús

advances and payments on account in respect of intangible assets

airleacain agus íocaíochtaí ar cuntas i leith sócmhainní doláimhsithe

other capitalised accounts receivable

cuntais chaipitlithe infhála eile

depreciation of improvement and preparation of land

cuntas dímheasa i leith feabhsúchán agus ullmhúchán talún

accounts with third parties

cuntais le tríú páirtithe

trade creditors and other accounts payable

creidiúnaithe trádála agus cuntais iníoctha eile

trade creditors and other accounts payable

creidiúnaithe trádála agus cuntais iníoctha eile

post office accounts

cuntas postoifige

cash clearing account; internal transfers

aistrithe inmheánacha; cuntas imréitigh airgid

cost and expense accounts

cuntais chostas agus speansas

write-back of provisions-exceptional

cuntas forálacha - eisceachtúil

consolidated accounts

cuntais chomhdhlúite

goods and services account

cuntas earraí agus seirbhísí

correspondent account

cuntas comhfhreagrach

payment account

cuntas íocaíochta

pedestrian assistance system

córas cúnta coisithe

accounts receivable

cuntais infhála

A.P.; accounts payable

cuntas iníoctha

exchange equalisation account; exchange equalization account

cuntas comhionannaithe malairte

financial accounts

cuntais airgeadais

capital transactions account

cuntas idirbheart caipitil

account system; accounting system

córas cuntasaíochta; córas na gcuntas

production account

cuntas táirgeachta

auxiliaries; auxiliary machinery

innealra cúnta

balance of accounts

iarmhéid na gcuntas

accounts office

oifig na gcuntas

debit account

cuntas dochair

station account

cuntas stáisiúin

hire charges account

cuntas na muirear a bhaineann le fruiliú

account sheet; account statement

ráiteas cuntais

accounting authority

údarás cuntasaíochta

IATAE; international accounting and traffic analysis equipment

trealamh d'anailís tráchta agus cuntasaíochta idirnáisiúnta

reconstitution of an account

athlshlánú cuntais

accounting result

toradh cuntasaíochta

to keep an account

cuntas a choimeád

arrears of account

riaráiste cuntais

capital expenditure account

cuntas caiteachais chaipitiúil

capital investment account

cuntas infheistíochta caipitil

capital reconciliation account

cuntas réitigh caipitil

cost basis of accounting

bonn costais na cuntasaíochta

public accounting

cuntasaíocht phoiblí

costs and benefits accounting

cuntasaíocht chostas agus sochar

month end closing

dúnadh na gcuntas ag deireadh na míosa

special accounts representative

ionadaí na gcuntas speisialta

separate account

cuntas ar leith

account payable

cuntas iníoctha

counter piece

aonad taispeána ar an gcuntar

accounting department

rannóg na cuntasaíochta

assistant professor

ollamh cúnta

account receivable

cuntas infhála

accounting clerk; assistant accountant; bookkeeper; bookkeeping clerk

cléireach cuntasaíochta; leabharchoimeádaí

accounting cycle

timthriall cuntasaíochta

accounting for inventories

cuntasaíocht fardal

accrual basis of accounting; financial accounting

cuntasaíocht airgeadais

general journal

leabhar cúnta ginearálta

journalizing

iontráil; iontráil sa leabhar cúnta

ledger account

cuntas mórleabhair

overdrawn account

cuntas rótharraingthe

payroll journal

leabhar cúnta párolla

permanent account; real account

buanchuntas; cuntas réadach

purchases account

cuntas na gceannachán

responsibility accounting

cuntasaíocht na freagrachta

standard cost accounting; standard cost method

cuntasaíocht chostas caighdeánach

two-column journal

leabhar cúnta dhá cholún

book of account

leabhar cuntas

budgetary accounting

cuntasaíocht buiséid

cash disbursement journal; cash disbursements journal

leabhar cúnta eisíocaíochtaí

cash payments journal

leabhar cúnta íocaíochtaí airgid; leabhar cúnta na n-íocaíochtaí airgid

cash receipts journal

leabhar cúnta na bhfáltas airgid

compound journal entry

iontráil iolraithe sa leabhar cúnta

petty bank

banc mionmhuirear; cuntas mionmhuirear

accounting and reporting system

córas cuntasaíochta agus tuairiscithe

account code

cód cuntais

accounting region

réigiún cuntasaíochta

accounts control

rialú na gcuntas

additional account

cuntas breise

advance account

cuntas ar airleacan

final account address

seoladh cuntas deiridh

live account file

comhad na gcuntas gníomhach

manager's suspense account

cuntas fionraí bainisteora

revenue accounting

cuntasaíocht ioncaim

type of account

cineál cuntais

written-off final account

cuntas críochnaitheach díscríofa

open item

mionráiteas cuntais

accounting analyst

anailísí cuntasaíochta; anailísí-cuntasóir

assistant auditor

iniúchóir cúnta

assistant public relations officer

oifigeach caidrimh phoiblí cúnta

senior; senior accountant

cuntasóir sinsearach

senior cost accountant

cuntasóir costála sinsearach

senior manufacturing accountant

cuntasóir monaraíochta sinsearach

corporate accountant

cuntasóir corparáideach

cost accountant

cuntasóir costála

budget accountant

cuntasóir buiséid

clerk accounting

cléireach cuntasaíochta

omnibus account

cuntas omnibus

historic cost account

cuntasaíocht chostas stairiúil

tax adjustment account

cuntas coigeartaithe cánach

notes to the accounts

nótaí ag gabháil le cuntais; nótaí i dteannta leis na cuntais

account opening

oscailt cuntais

account balance

iarmhéid cuntais

accounting book

leabhar cuntas

environmental accounting; environmental and resource accounting; ERA

cuntasaíocht chomhshaoil agus acmhainní

natural resource accounting

cuntasaíocht acmhainní nádúrtha

Netherlands Institute of Certified Public Accountants; Netherlands Institute of Registered Accountants

Institiúid Cuntasóirí Poiblí Deimhnithe na hÍsiltíre

presubscription account

cuntas réamhshuibscríbhinne

account director

stiúrthóir na gcuntas

accounting separation

deighilt cuntasaíochta

extend to which separate accounts are prepared

a mhéad a ullmhaítear cuntais ar leith; a mhéad atá cuntais ar leith arna n-ullmhú

accounting method used in the preparation of the accounts

modh cuntasaíochta chun cuntais a ullmhú

statutory accounts of the operator

cuntais reachtúla an oibreora

ABAC; accrual accounting; accrual-based accounting

cuntasaíocht ar bhonn fabhraithe

COACSU; commercial account summary message

teachtaireacht achomair maidir le cuntas tráchtálach

accounting entries message; ENTREC

teachtaireacht maidir le hiontrálacha cuntasaíochta

STATAC; statement of account message

teachtaireacht maidir le ráiteas cuntais

driver assist system

córas cúnta tiománaí

braking assistance system

córas cúnta coscánaithe

ACA system; anti-collision assist system

córas cúnta frith-imbhuailte

PEFA; PEFA Program; Public Expenditure and Financial Accountability; Public Expenditure and Financial Accountability Program

Caiteachas Poiblí agus Cuntasacht Airgeadais

cost accounting department; Management Accountancy

Cuntasaíocht Bainistíochta; rannóg na cuntasaíochta chostála

customs office of entry in the accounts

oifig custaim iontrála sna cuntais

OHA; operator holding account

cuntas coinneála oibreora

statement

ráiteas cuntais

assistant public prosecutor; assistant State counsel

ionchúisitheoir cúnta poiblí

replacement account

cuntas athsholáthair

person holding account; PHA

cuntas taisce pearsanta

Expert group on customer mobility in relation to bank accounts

Grúpa saineolaithe maidir le soghluaisteacht custaiméirí i ndáil le cuntais bhainc

financial account

cuntas airgeadais

mutual accountability

cuntasacht fhrithpháirteach

closeout

glanadh cuntais; socraíocht

inter-company accounts receivables

cuntais infhála idir chuideachtaí

debit to the profit and loss account

cuir do dhochar cuntas brabúis agus caillteanais

accounting offset

fritháireamh cuntasaíochta

accounting framework

creat cuntasaíochta

contra-account

cuntas contra

customer mobility; customer mobility in relation to bank accounts

soghluaisteacht custaiméirí; soghluaisteacht custaiméirí i ndáil le cuntais bhainc

EPSO account

cuntas EPSO

statutory account; statutory financial statement

cuntas reachtúil; ráiteas airgeadais reachtúil

budget implementation report; budgetary implementation report; report on implementation of the budget

cuntais bhuiséadacha; tuarascáil ar an gcur chun feidhme buiséadach

convergence of accounting practices

coinbhéirseacht cleachtas cuntasaíochta

net-net accounting; NN

modh cuntasaíochta glan/glan

GN; gross-net accounting

modh cuntasaíochta comhlán/glan

global account

cuntas domhanda

auxiliary release device; auxiliary release system

scaoilteoir cúnta

EEA; environmental-economic accounts

cuntais chomhshaoil agus eacnamaíocha

trading platform holding account

cuntas coinneála seirbhíse trádála

aircraft operator holding account; AOHA

cuntas coinneála oibreora aerárthaigh

verifier account

cuntas fíoraitheora

ETS central clearing account

cuntas imréitigh lárnach maidir leis an scéim trádála astaíochtaí

NAHA; national allowance holding account

cuntas náisiúnta coinneála liúntas

ETS AAU deposit account

cuntas taisce d’aonaid den mhéid sannta faoin scéim trádála astaíochtaí

gateway deposit account

cuntas taisce tairsí

holding account

cuntas coinneála

accountability of management

cuntasacht lucht bainistíochta; freagracht lucht bainistíochta

accounting and reporting by retirement benefit plans

cuntasaíocht agus tuairisciú na bpleananna sochair scoir

accounting estimate

meastachán cuntasaíochta

accounting for government grants and disclosure of government assistance

cuntasaíocht um dheontais rialtais agus um nochtadh cúnamh rialtais

accounting for inventories

cuntasaíocht fardal

accounting for investments in associates

cuntasaíocht i dtaca le hinfheistíochtaí i ngnólachtaí comhlachaithe

accounting income

ioncam cuntasaíochta

accounting model

samhail cuntasaíochta

accounting policies, changes in accounting estimates and errors

beartais chuntasaíochta, athruithe i meastacháin chuntasaíochta agus in earráidí cuntasaíochta

accounting principle

cleachtas cuntasaíochta a bhfuil glacadh leis; prionsabal cuntasaíochta

accounting profit

brabús cuntasaíochta

accounting record

taifead cuntasaíochta

accounting treatment

cur chuige cuntasaíochta

accounts receivable

cuntais infhála

accrual basis of accounting

bonn fabhraithe cuntasaíochta

allowance account

cuntas liúntais

compliance with International Accounting Standards

comhlíonadh na gCaighdeán Idirnáisiúnta Cuntasaíochta

consolidated financial statements and accounting for investments in subsidiaries

ráitis airgeadais chomhdhlúite agus cuntasaíocht i dtaca le hinfheistíochtaí i bhfochuideachtaí

deposit accounting

cuntasaíocht éarlaise

equity accounting method - recognition of losses

modh cuntasaíochta an chothromais - aithint caillteanas

experience account

cuntas taithí

first-time application of IASs as the primary basis of accounting

cur i bhfeidhm céaduaire CCIanna mar phríomhbhonn cuntasaíochta; cur i bhfeidhm céaduaire na gcaighdeán cuntasaíochta idirnáisiúnta mar phríomhbhonn cuntasaíochta

hedge accounting

cuntasaíocht fálaithe

IAS; International Accounting Standard

Caighdeán Idirnáisiúnta Cuntasaíochta; CIC

IFAC; International Federation of Accountants

Cónaidhm Idirnáisiúnta na gCuntasóirí

method of accounting

modh cuntasaíochta

over-the-counter market

margadh thar an gcuntar

previous GAAP

cleachtas cuntasíochta a raibh glacadh leis roimhe seo

primary basis of accounting

príomhbhonn cuntasaíochta; príomhbhonn na cuntasaíochta

settlement date accounting

cuntasaíocht dáta socraíochta

trade date accounting

cuntasaíocht dáta trádála

unit of account

aonad cuntais

accountability; public accountability

cuntasacht phoiblí

accounting arbitrage

arbatráiste cuntasaíochta

accounting for revenue and associated expenses

cuntasaíocht d''ioncam agus speansais chomhlachaithe

European environmental economic accounts

Cuntais Eorpacha Eacnamaíocha Chomhshaoil

equity accounted investment

infheistíocht a bhfuil cuntas déanta uirthi agus modh an chothromais á chur i bhfeidhm; infheistíocht mhodh an chothromais sa chuntas

Payments Module account; PM account

cuntas i gcomhair Modúl Íocaíochtaí

home account

cuntas baile

CAI mode; consolidated account information mode

modh CAI; modh na faisnéise comhdhlúite i leith cuntas

Working Party on Financial Services (OTC derivatives)

an Mheitheal um Sheirbhísí Airgeadais<br>(Díorthaigh thar an gCuntar)

external account balance

iarmhéid cuntais sheachtraigh

budget outturn account; budgetary outturn account

cuntas buiséid i ndeireadh bliana

fiduciary account

cuntas muiníneach

EAPO; European account preservation order

Ordú Eorpach um Chaomhnú Cuntas

FATCA; Foreign Account Tax Compliance Act

An tAcht um Chomhlíontacht Cánach Cuntas Eachtrach; FATCA

cash account

cuntas airgid

applicable accounting standard

caighdeán cuntasaíochta is infheidhme

auxiliary medicinal product

táirge íocshláinte cúntach

accounts

cuntais

cineál fíniúna cúnta

Directive 2006/43/EC of the European Parliament and of the Council on statutory audits of annual accounts and consolidated accounts, amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC; Statutory Audit Directive

an Treoir Reachtúil Iniúchóireachta; Treoir 2006/43/EC ó Pharlaimint na hEorpa agus ón gComhairle ar iniúchtaí reachtúla de chuntais bhliantúla agus cuntais chomhdhlúite, lena leasaítear Treoir 78/660/EEC agus Treoir 83/349/EEC ón gComhairle agus lena n-aisghairtear Treoir 84/253/EEC ón gCom

ESD Compliance Account

Cuntas Comhlíontachta um Chinneadh maidir le Comhroinnt Díchill

unbanked

gan cuntas bainc

accounting mismatch

neamhréir cuntasaíochta

book-entry form; dematerialised form

foirm cuntais reatha

account provider

soláthraí cuntas

Accounting Service

An tSeirbhís Cuntasaíochta

Unit for the Recruitment of Auxiliary Conference Interpreters

An tAonad um Earcú Ateangairí Comhdhála Cúnta

book entry

cuntas reatha

e-money account

cuntas ríomh-airgid

false accounting

cuntasaíocht bhréagach

sport satellite account; SSA

cuntas satailíte spóirt; SSA

player account

cuntas imreora

custodial account

cuntas cumhdaigh

vertical accountability

cuntasacht ingearach

account servicing payment service provider; ASPSP

ASPSP; soláthraí seirbhíse íocaíochta a sheirbhísíonn cuntas

AISP

soláthraí seirbhíse faisnéise cuntais

ASS; auxiliary seismic station

stáisiún seismeach cúnta

auxiliary seismic network

líonra seismeach cúnta

accountable governance

rialachas cuntasach

statutory accounts value

luach na gcuntas reachtúil

fully disclosed account

cuntas arna nochtadh go hiomlán

debriefing

glacadh cuntais

assisting European Delegated Prosecutor

Ionchúisitheoir Tarmligthe Eorpach cúnta

consolidated group for financial accounting purposes

grúpa comhdhlúite chun críocha cuntasaíochta airgeadais

account management centre; AMC

ionad bainistíochta cuntas

accounting analyst

anailísí cuntasaíochta

Directive 2014/92/EU on the comparability of fees related to payment accounts, payment account switching and access to payment accounts with basic features; Payment Accounts Directive; Payments Account Directive

an Treoir maidir le Cuntais Íocaíochta; Treoir 2014/92/AE maidir le hinchomparáideacht táillí a bhaineann le cuntais íocaíochta, le haistriú cuntas íocaíochta agus le rochtain ar chuntais íocaíochta a bhfuil gnéithe bunúsacha acu