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1–12/12
spremembe sredstev, obveznosti in neto vrednosti
1 Končna redakcija
CELEX: 32004R0138
Računi akumulacije analizirajo različne elemente sprememb sredstev in obveznosti enot ter omogočajo prikazovanje sprememb neto vrednosti (razlika med sredstvi in obveznostmi).
Accumulation accounts analyse the various components of changes in the assets and liabilities of units and make it possible to record changes in net worth (the difference between assets and liabilities).
2 Pravna redakcija
DRUGO
Primerjava dveh zaporednih bilanc stanja kaže spremembe obveznosti in neto vrednosti ter spremembe sredstev.
Comparison of two successive balance sheets shows changes in liabilities and net worth and changes in assets.
3 Pravna redakcija
DRUGO
Desna stran računov akumulacije se imenuje "spremembe obveznosti in neto vrednosti", leva pa "spremembe sredstev".
The right side of the accumulation accounts is called 'changes in liabilities and net worth' and their left side is called 'changes in assets'.
4 Pravna redakcija
DRUGO
Prikazujejo različne vzroke sprememb sredstev in obveznosti enot ter spremembe njihovih neto vrednosti.
They record the various causes of changes in the assets and liabilities of units and the change in their net worth.
5 Pravna redakcija
DRUGO
Spremembe sredstev so prikazane na levi strani računov (plus ali minus), spremembe obveznosti in neto vrednosti pa na desni strani (plus ali minus).
Changes in assets are recorded on the left-hand side of the accounts (plus or minus), changes in liabilities and net worth on the right-hand side (plus or minus).
6 Pravna redakcija
DRUGO
V tabeli integriranih ekonomskih računov so porabe, sredstva in spremembe sredstev prikazani na levi strani, viri, obveznosti, spremembe obveznosti in neto vrednost pa na desni strani.
In the table of integrated economic accounts, uses, assets and changes in assets are recorded on the left-hand side, while resources, liabilities, changes in liabilities and net worth are recorded on the right-hand side.
7 Pravna redakcija
DRUGO
Računi akumulacije obravnavajo spremembe sredstev in obveznosti ter spremembe neto vrednosti (razlika med sredstvi in obveznostmi vsake institucionalne enote ali skupine enot).
Accumulation accounts cover changes in assets and liabilities and changes in net worth (the difference for any institutional unit or group of units between its assets and liabilities).
8 Pravna redakcija
gospodarstvo
CELEX: 32004R0138
Računi akumulacije analizirajo različne elemente sprememb sredstev in obveznosti enot ter omogočajo prikazovanje sprememb neto vrednosti (razlika med sredstvi in obveznostmi).
Accumulation accounts analyse the various components of changes in the assets and liabilities of units and make it possible to record changes in net worth (the difference between assets and liabilities).
9 Pravna redakcija
DRUGO
Namen bilanc stanja je dati sliko sredstev, obveznosti in neto vrednosti enot na začetku in koncu obračunskega obdobja ter sprememb med bilancami stanja.
The aim of the balance sheets is to give a picture of the assets, liabilities and net worth of units at the start and end of the accounting period and of changes between balance sheets.
10 Pravna redakcija
DRUGO
Račun sprememb bilance stanja prikazuje spremembe vrednosti sredstev in obveznosti v obračunskem obdobju ter agregira zneske, prikazane v posameznih računih akumulacije, tj. spremembe neto vrednosti zaradi varčevanja in kapitalskih transferjev, spremembe neto vrednosti zaradi drugih sprememb obsega sredstev in spremembe neto vrednosti zaradi nominalnih dobičkov in izgub iz lastnine.
The changes in balance sheet account records changes in the value of assets and liabilities in the course of the accounting period and aggregates the amounts recorded in the various accumulation accounts, i. e. change in net worth due to saving and capital transfers, change in net worth due to other volume changes in assets and change in net worth due to nominal holding gains and losses.
11 Pravna redakcija
DRUGO
Račun drugih sprememb sredstev, račun 9, prikazuje v vrstici spremembe sredstev zaradi drugih sprememb (379) v celici (9,12), v stolpcu pa spremembe obveznosti zaradi drugih sprememb (74) v celici (12,9) in izravnalno postavko, spremembe neto vrednosti zaradi drugih sprememb (305) v celici (11,9).
The account for other changes in assets, account 9, records in the row the changes in assets due to other changes (379), see cell (9, 12), and in the column the changes in liabilities due to other changes (74), see cell (12, 9), and the balancing item, changes in net worth due to other changes (305), see cell (11, 9).
12 Pravna redakcija
DRUGO
Odhodki države obsegajo z izjemo postavke D.3, ki je v računih države izkazana na strani virov, postavke ESR 95, ki so v zaporedju računov sektorja država izkazane na strani uporabe ali pod spremembo sredstev ali spremembo obveznosti in neto vrednosti.
General government expenditure comprises ESA 95 categories recorded under the use side, or the changes in assets side or the changes in liabilities and net worth side of the sequence of accounts for general government, with the exception of D.3 which is recorded under the resource side of general government accounts.
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1–12/12
spremembe sredstev, obveznosti in neto vrednosti