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konto odhodkov
1 Končna redakcija
CELEX: 31976R1416
Vknjižbe, povezane s konti prihodkov in odhodkov ter konti obveznosti in ugotovljenih terjatev, se izvedejo na podlagi kontnega načrta, ki obsega nomenklaturo postavk, ki jasno razlikuje med konti bilance stanja in konti odhodkov in prihodkov v načrtu prihodkov in odhodkov.
Entries relating to the accounts of the statement of revenue and expenditure and to commitments and established entitlements accounts shall be made on the basis of an accounting plan comprising a nomenclature of items which makes a clear distinction between the balance sheet accounts and the expenditure and revenue accounts in the statement of revenue and expenditure.
2 Končna redakcija
CELEX: 31976R1416
Vsi prihodki in odhodki se v celoti vključijo v načrt prihodkov in odhodkov in evidentirajo po kontih.
All revenue and expenditure shall be entered in full in the statement of revenue and expenditure and in the accounts.
3 Končna redakcija
CELEX: 31976R1416
Finančni kontrolor Komisije odgovarja za preverjanje obveznosti in plačil vseh odhodkov ter določanje in izterjavo vseh prihodkov Centra.
The Financial Controller of the Commission shall be responsible for checking the commitment and payment of all expenditure and the establishment and recovery of all revenue of the Centre.
4 Končna redakcija
CELEX: 31976R1416
Omogočajo sestavo splošnega mesečnega računovodskega poročila in poročilo prihodkov in odhodkov po poglavjih in členih, ki se pošljeta finančnemu kontrolorju.
These shall make it possible to draw up a general monthly statement of accounts, and a statement by chapter and article, of revenue and expenditure, which shall be forwarded to the Financial Controller.
5 Končna redakcija
CELEX: 31976R1416
Če so nepremičnine ali velike inštalacije dane brezplačno na razpolago, morajo biti zajete v pogodbah, ki jih odobri finančni kontrolor, in je o njih treba poročati Komisiji, ko se predloži ocena prihodkov in odhodkov.
If immovable property or large installations are made available free of charge, they must be covered by contracts approved by the Financial Controller, and shall be the subject of an annual communication to the Commission when the estimate of revenue and expenditure is presented.
6 Končna redakcija
CELEX: 31976R1416
Odhodki nekega proračunskega leta se evidentirajo za tisto leto na podlagi odhodkov, za katere je finančni kontrolor prejel odobritev najkasneje 31. decembra in za katere so bila izvršena ustrezna plačila najkasneje do naslednjega 15. januarja.
The expenditure of a financial year shall be entered in the accounts for that year on the basis of expenditure the authorization for which reached the Financial Controller not later than 31 December, and for which the corresponding payments were effected not later than the following 15 January.
7 Pravna redakcija
DRUGO
kontom prihodkov in odhodkov, ter
a revenue and expenditure account, and
8 Pravna redakcija
DRUGO
kontom proračunskih odhodkov in prihodkov, ki prikazuje natančno izvajanje proračuna;
accounts of budgetary expenditure and revenue which show the detailed implementation of the budget;
9 Pravna redakcija
DRUGO
predlog sklepa o zaprtju kontov vseh prihodkov, odhodkov, sredstev in obveznosti Skupnosti;
a proposal for a decision closing the accounts of all the Community's revenue, expenditure, assets and liabilities;
10 Pravna redakcija
DRUGO
Konti se zaprejo ob koncu proračunskega leta, tako da lahko računovodja v imenu direktorja sestavi bilanco ter obračun prihodkov in odhodkov iz člena 50. Obračun prihodkov in odhodkov se predloži finančnemu nadzorniku.
The accounts shall be closed at the end of the financial year to enable the balance sheet and the revenue and expenditure account referred to in Article 50 to be drawn up by the Accounting Officer on behalf of the Director. The revenue and expenditure account shall be submitted to the Financial Controller.
11 Pravna redakcija
DRUGO
Ti konti prikazujejo pričakovani učinek pravnih obveznosti Europola ter omogoči sestavo letne bilance aktive in pasive ter mesečni izkaz prihodkov in odhodkov po poglavjih in členih.
These accounts shall show the expected effect of Europol's legal obligations and shall make it possible to draw up an annual balance of assets and liabilities and a monthly statement of revenue and expenditure by chapter and article.
12 Pravna redakcija
DRUGO
Dodatna dokumentacija, ki se nanaša na konte ter pripravo konta prihodkov in odhodkov in bilance stanja se hrani za obdobje petih let po datumu sklepa o razbremenitvi v zvezi z izvajanjem proračuna, predvidenega v členu 55(2).
Supporting documents pertaining to the accounts and the preparation of the revenue and expenditure account and the balance sheet shall be kept for a period of five years following the date of the decision provided for in Article 55(2) giving discharge in respect of the implementation of the budget.
13 Pravna redakcija
DRUGO
Direktor jim zlasti da na voljo vse račune za gotovinsko plačilo in plačilo blaga ter vse knjigovodske listine, dodatno dokumentacijo in evidenco zalog, ki se članom odbora zdijo pomembni za revidiranje konta prihodkov in odhodkov.
In particular, the Director shall place all cash and goods accounts and all vouchers, supporting documents and stock registers which the Members of the Committee consider necessary for auditing the revenue and expenditure account at their disposal.
14 Pravna redakcija
DRUGO
račune in bilance stanja, ki se nanašajo na sklepe glede zaprtja kontov, predložitve in revizije prihodkov in odhodkov Parlamenta, ter spremljajoče ali izvedbene ukrepe, ki se nanašajo na te sklepe, zlasti kot del internega postopka o predlogu za sprejem zaključnega računa;
accounts and balance sheets relating to decisions concerning the closure, presenting and auditing of Parliament's revenue and expenditure as well as measures accompanying or implementing these decisions, in particular as part of the internal discharge procedure;
15 Pravna redakcija
DRUGO
Direktor pošlje izkaz stanja, vključno s kontom prihodkov in odhodkov, bilanco stanja, pojasnjevalnimi opombami in poročilom o zaključnem računu, kot je določeno v členu 36(1) Konvencije o Europolu, Svetu in Skupnemu revizijskemu odboru ter v vednost upravnemu odboru in finančnemu odboru najpozneje do 31. maja prihodnjega leta.
The Director shall send the financial statements, including the revenue and expenditure account, the balance sheet, explanatory notes and the report on the annual accounts, as provided for in Article 36(1) of the europol Convention, the Council and the Joint Audit Committee and, for information, to the Management Board and the Financial Committee by 31 May of the following year at the latest.
16 Prevajalska redakcija
izobraževanje
CELEX: 31993R1948
kontov proračunskih odhodkov in prihodkov, ki prikazujejo podrobno izvrševanje načrta prihodkov in odhodkov,
accounts of budgetary expenditure and revenue, which show the detailed implementation of the statement of revenue and expenditure;
17 Prevajalska redakcija
izobraževanje
CELEX: 31993R1948
Konti omogočajo sestavo letne bilance stanja in mesečnega načrta prihodkov in odhodkov po poglavjih in členih.
The accounts shall make it possible to draw up an annual balance of assets and a monthly statement of revenue and expenditure by chapter and article.
18 Prevajalska redakcija
izobraževanje
CELEX: 31993R1948
V skladu s členom 22 se vsi prihodki in odhodki v celoti vnesejo v načrt prihodkov in odhodkov in knjižijo po kontih brez kakršnih koli medsebojnih popravkov."
Subject to Article 22, all revenue and expenditure shall be entered in full in the statement of revenue and expenditure and in the accounts without any adjustment against each other.';
19 Prevajalska redakcija
izobraževanje
CELEX: 31993R1948
Zaradi izvrševanja načrta prihodkov in odhodkov se poraba prenesenih sredstev prikaže ločeno po posameznih postavkah v vsakem členu v kontih za tekoče finančno leto."
For the purposes of implementing the statement of revenue and expenditure, the use of appropriations carried forward shall be shown separately, for each budget item, in each article in the accounts for the current financial year.';
20 Prevajalska redakcija
izobraževanje
CELEX: 31993R1948
Finančni kontrolor Komisije odgovarja za preverjanje obveznosti in plačil vseh odhodkov ter uveljavljanje in izterjavo vseh prihodkov Centra v skladu z načeli, opredeljenimi v členu 2.
The financial controller of the Commission shall be responsible for checking the commitment and payment of all expenditure and the establishment and recovery of all revenue of the Centre, in accordance with the principles laid down in Article 2.
21 Prevajalska redakcija
RS
EMEA
Priloge Priloga 1 Organizacijska shema EMEA Priloga 2 Načrt delovnih mest EMEA za obdobje 2004– 2006 Priloga 3 Pregled prihodkov in odhodkov za obdobje 2004– 2006 Priloga 4 Datumi sestankov upravnega odbora in znanstvenega odbora v letu 2006 Priloga 5 Kontaktne osebe EMEA
ANNEXES Annex 1 EMEA structure Annex 2 EMEA establishment plan 2004-2006 Annex 3 Revenue and expenditure overview 2004-2006 Annex 4 Management Board and scientific committee meeting dates in 2006 Annex 5 EMEA contact points
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konto odhodkov