en

annual accounts

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Terminological databases

EKI terminibaas Esterm

ID 692649 Last modified 30.12.2004
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Domain accountancy & commercial arithmeticsaccountancy & debiting
  • a complete set of accounts required by law to be produced by all companies and most other business and administrative organizations, showing the results of trading and other operations during the accounting period, usually of a year, and the state of affairs at the end of that period (cf. "consolidated accounts")
  • financial statements of an organization published annually to comply with a statutory obligation to do so. They include a balance sheet, profit and loss account (or income and expenditure account), and possibly a statement of sources and applications of funds.
  • the set of accounts comprising the balance sheet as at a specified date, together with the profit and loss or other revenue account relating to the year which ended on the date of the balance sheet, and related notes which, in the case of companies, include the directors' report
raamatupidamise aastaaruanne
Usage examples
  • Pärast majandusaasta lõppu koostab juhatus raamatupidamise aastaaruande ja tegevusaruande raamatupidamise seaduses sätestatud korras.
annual accounts
Usage examples
  • ... annual accounts comprise the balance sheet, the profit and loss account and the notes on the accounts. Those documents constitute a composite whole. This is a particularly important aspect of the harmonisation process. Since the notes form an integral part of the annual accounts, the Directives can enable companies to apply different valuation rules provided that an explanation is given in the notes.

Finants- ja maksuarvestuse terminibaas

ID 787216 Last modified 17.06.2026
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Domain accountancy & debiting
annual accounts
  • koosneb põhiaruannetest (bilanss, kasumiaruanne, rahavoogude aruanne ja omakapitali muutuste aruanne) ning lisadest- ning aastaaruande koostamise ja avaldamise eesmärk on anda aruande kasutajale, kellel on aruandest arusaamiseks piisavad finantsalased teadmised, raamatupidamiskohustuslase finantsseisundi, -tulemuse ja rahavoogude kohta asjakohast ning tõepäraselt esitatud informatsiooni, mida aruande kasutaja saaks oma majandusotsuste tegemisel kasutada
  • comprises the main statements (balance sheet, income statement, cash flow statement and statement of changes in owners' equity) and notes on the accounts and the purpose of the preparation and publication of the annual accounts is to provide the user of the accounts who have sufficient financial knowledge to understand the accounts with relevant and truthfully submitted information regarding the financial position and performance and cash flows of an accounting entity which the user of the accounts can use in making his or her business decisions
aastaaruanne
Usage examples
  • Enne aastaaruande koostamist tuleb teha varade ja kohustiste inventuur ning alles seejärel, kui inventuur on tehtud ja juhtkonna hinnangud teada, saab koostada aastaaruande, mis koosneb põhiaruannetest: bilanss, kasumiaruanne, rahavoogude aruanne ja omakapitali muutuste aruanne. Aastaaruandes tuleb esitada nii aruandeaasta kui ka sellele eelnenud majandusaasta võrreldavad arvnäitajad ning aastaaruande eesmärgi saavutamiseks tuleb lisades anda teavet, mis on vajalik täiendava asjakohase ja tõepärase finantsinfo saamiseks.
annual accounts
Usage examples
  • Annual accounts a report prepared by corporate management that presents financial information including financial statements.
annual report
Usage examples
  • The objective of the annual reports was to give a true and fair view of the accounting entity’s assets, liabilities, owners’ equity and profit/loss for the accounting period.

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