en

financial statement

1

Terminological databases

EKI terminibaas Esterm

ID 690246 Last modified 30.12.2004
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Domain accountancy & commercial arithmeticslegal aspectsaccountancy law
  • dokument, milles sisalduvad kokkuvõtlikud andmed ettevõtte tegevuse kohta mingil perioodil ja mis tuleb ettenähtud korras esitada
  • document which shows the financial situation of a company at the end of an accounting period as well as the effect of transactions during that period (the financial statements are: the balance sheet, profit and loss account, and the statement of source and application of funds)
raamatupidamisaruanne
Usage examples
  • Tulude või muude maksustamisobjektide varjamise, vähendamise või sel eesmärgil kulude suurendamise, tuludeklaratsioonide, maksuarvutluste, raamatupidamisaruannete ja muude maksude ning maksete arvutamise ja eelarvesse kandmisega seotud dokumentide mitteõigeaegse esitamise või esitamata jätmise ... eest ... karistatakse rahatrahvi või arestiga või vabadusekaotusega kuni kolme aastani.
financial statement
Usage examples
  • In order to ensure the ability to apply theoretical knowledge in practice, a test of which is included in the examination, a trainee must complete a minimum of three years' practical training in inter alia the auditing of annual accounts, consolidated accounts or similar financial statements.

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