en

chart of accounts

1

Terminological databases

EKI terminibaas Esterm

ID 701166 Last modified 30.12.2004
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Domain EU financing - EU budgetpublic finances
kontoplaan preferred
chart of accounts preferred
Buchungsplan
tilisuunnitelma
  • kõigi antud ettevõttes arvestuse (välise ja sisese) korraldamiseks vajalike kontode loetelu. Kontoplaani koostamisel lähtutakse tegevusharu orientatsioonist, kontoraamistikust, täiendades või lühendades seda arvestuse ettevõtteindividuaalsele struktuurile ja nõuetele sobitamiseks.
kontoplaan preferred
Usage examples
  • Raamatupidamiskohustuslane, välja arvatud riigi- ja omavalitsus-asutus, koostab kontoplaani (kontode loetelu) majandustehingute ja reguleerimiskannete kirjendamiseks.
chart of accounts preferred
Usage examples
  • After its accounting officer has consulted the accounting officers of the other institutions, the Commission shall: ... adopt and keep up to date the structure of the chart of accounts of the institutions.
  • The accounting plan shall include suspense accounts in order to record the re-use of sums in respect of revenue and of expenditure.
Buchungsplan
Kontenplan
tilisuunnitelma

Finants- ja maksuarvestuse terminibaas

ID 787147 Last modified 31.05.2025
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Domain accountancy & debiting
  • kontode loetelu koos kontode sisu kirjeldusega, mis reguleerib majandustehingute ja reguleerimiskannete dokumenteerimist ja kirjendamist
  • a list of accounts with a description of the account content, which regulates the documentation and reporting of economic transactions
kontoplaan
Usage examples
  • Korrektsete sisekirjeldustega kontoplaan raamatupidamise sise-eeskirjas on raamatupidamiskohustuslase abivahend ja kaitsekilp. Kontoplaani visuaalne väljanägemine on iga raamatupidamiskohustuslase enda teha, peaasi, et kontodel oleks nimetus ja detailne sisu kirjeldus, eriti oluline on kulukontode detailsus.
chart of accounts
Usage examples
  • A company's chart of accounts contains types of accounts. The balance sheet accounts include: Assets: The asset account contains a company's resources, such as cash, accounts receivable, and inventory. Liabilities: The liability account reflects what the company owes, such as accounts payable and wages. Equity: Equity refers to company ownership, such as in the form of stock and investment.

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