Hungarian | English |
banki egyeztetés | bank reconciliation (The process of making the cash balance shown on a bank statement and the cash balance recorded for a bank account match as of a certain date) |
egyeztetési alapelv | matching principle (A rule that specifies whether matching cost and revenue on a fixed-price project should be handled as one transaction (sales value) or as two transactions (production + profit)) |
egyeztetési irányelv | matching policy (A policy that controls the purchase order, product receipt, and vendor invoice matching requirements in the accounts payable process. The policy can mandate no matching requirement or a combination of unit price matching, extended price matching, quantity matching, line matching, or total matching requirements) |
egyeztetési különbözet | matching discrepancy (Any type of variance that is detected when a vendor invoice is matched to a purchase order and a packing slip. This may include variances in price, quantity, and miscellaneous charges) |
főkönyvi egyeztetés | ledger reconciliation (The practice of reconciling general ledger accounts) |
háromirányú egyeztetési irányelv | three-way matching policy (A matching policy that requires one or more vendor invoice prices to match with one or more purchase order prices and that requires one or more vendor invoice quantities to match with one or more product receipt quantities) |
kétirányú egyeztetési irányelv | two-way matching policy (A matching policy that requires one or more vendor invoice prices to match with one or more purchase order prices) |
közvetett egyeztetési mód | indirect reconciliation method (A method of deriving the net income provided by operating activities by adjusting for revenue and expense items that do not result from cash transactions) |