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Terms
for subject
Accounting
containing
Or
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exact matches only
English
French
accounting date on
or
before the closing date
écriture à la date de fermeture ou avant
accumulated profit
or
loss
pertes ou profits accumulés
breaking highs
or
lows
franchir de nouveaux plus hauts ou plus bas
changes in classification of assets
or
liabilities other than monetisation/demonetisation of gold
changements de classement d'actifs et de passifs autres que la monétisation/démonétisation de l'or
entertainment, literary
or
artistic originals
oeuvres récréatives, littéraires ou artistiques originales
expenditure by program
or
function
dépense par programme ou par fonction
funds held with the State
or
other public bodies
"caisses" du Trésor et des établissements publics
income from investment in and loans to undertaking in which the business has a participating interest
or
joint ventures
produits de participation
of
or
pertaining to the balance sheet
bilantaire
profit
or
loss
compte de résultat
profit
or
loss brought forward
résultats reportés
profit
or
loss on ordinary activities
résultat provenant des activités ordinaires
Raw materials,semi-finished and finished products,as well as merchandise,shall be valued at a maximum of the acquisition
or
manufacturing cost.If the cost is higher than the market value generally applicable on the date of the balance sheet,then such market value shall be determinative.
principe de la valeur minimum
risks resulting from fraud
or
error
risque lié à la fraude ou à l'erreur
stock of goods in the despatch process,on consignment
or
held on third parties premises
stocks en voie d'acheminement,mis en dépôt ou donnés en consignation
tax on profit
or
loss on ordinary activities
impôts sur le résultat provenant des activités ordinaires
to
write off an asset
or
a liability
réduction de valeur d'un actif
to
write off an asset
or
a liability
dépréciation d'un actif
to
write off an asset
or
a liability
amortir
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