Betekenis van:
inventory accounting

Voorbeeldzinnen

1. ACCOUNTING AND INVENTORY
2. The accounting records relating to any inventory change and physical inventory shall show the material identification, batch data and source data for each batch.
3. During each accounting year, the paying agencies shall draw up an inventory for each product which has been the subject of Community intervention. They shall compare the results of the inventory with the accounting data.
4. The Centre shall keep a physical and an accounting inventory, which shall be reconciled on a regular basis.
5. The actual inventory change used in accounting records and reports is termed ‘transfer to conditioned waste’ (TC).
6. The actual inventory change used in accounting records and reports is termed ‘transfer to retained waste’ (TW).
7. They are not included in the inventory of durable goods of the Member State or partners concerned, or are not regarded as assets in accordance with the accounting principles, rules and methods of the Member State or partners concerned,
8. They are included in the inventory of durable goods or are regarded as assets in accordance with the accounting methods, rules and principles of the Member State or partners concerned,
9. If applicable, the payment order transmitted to the accounting officer shall be accompanied by a certificate to the effect that the relevant assets have been recorded in the inventory.
10. ‘accounting data’ means the unadjusted value of euro banknotes in circulation corrected by the amount of unremunerated claims vis-à-vis credit institutions operating an extended custodial inventory programme at the close of a reporting period in accordance with Article 10(2)(a) and (b) of Guideline ECB/2006/16 of 10 November 2006 on the legal framework for accounting and financial reporting in the European System of Central Banks [4];
11. When the implementation of common expenditure has been entrusted to a Member State, a Community institution or, as appropriate, an international organisation, that State, institution or organisation shall apply the rules which are applicable to accounting for its own expenditure and its own inventory.
12. consumable materials and supplies expenditure are consumable raw materials for the purchase, production, repair or use of any goods or equipment which have a probable life shorter than the duration of the work under the programme. They are not included in the inventory of durable goods of the Member State or partners concerned, or are not regarded as assets in accordance with the accounting principles, rules and methods of the Member State or partners concerned,
13. Monitoring the use of financial resources will be based, first, on the information which the beneficiary is obliged to transmit to the Ministry of Transport, inter alia, concerning the operation of a new route and the utilisation of the railway wagons acquired by means of the grant and, second, on the verification of the beneficiary’s accounting and inventory records, including random physical checks on these wagons.
14. Average cost: the continued or weighted average method, by which the cost of every purchase is added to the existing book value to produce a new weighted average cost. Cash/settlement approach: an accounting approach under which accounting events are recorded at the settlement date. Clean price: transaction price excluding any rebate/accrued interest, but including transaction costs that form part of the price. Discount: the difference between the par value of a security and its price when such price is lower than par. Discount security: an asset which does not pay coupon interest, and the return on which is achieved by capital appreciation because the asset is issued or bought at a discount to its nominal or par value. Economic approach: an accounting approach under which deals are recorded on the transaction date. Equity instruments: dividend-bearing securities i.e. corporate shares, and securities evidencing an investment in an equity fund. Exchange rate: the value of one currency for the purpose of conversion to another. Extended Custodial Inventory (ECI) programme: a programme which consists of a depot outside the euro area managed by a commercial bank in which euro banknotes are held in custody on behalf of the Eurosystem for the supply and receipt of euro banknotes.
15. The operation may be conducted under a principal-based programme i.e. the bank offering this programme is considered the final counterparty, or under an agency-based programme i.e. the bank offering this programme acts only as agent, and the final counterparty is the institution with which the security lending transactions are effectively conducted. Average cost: the continued or weighted average method, by which the cost of every purchase is added to the existing book value to produce a new weighted average cost. Cash/settlement approach: an accounting approach under which accounting events are recorded at the settlement date. Clean price: transaction price excluding any rebate/accrued interest, but including transaction costs that form part of the price. Discount: the difference between the par value of a security and its price when such price is lower than par. Discount security: an asset which does not pay coupon interest, and the return on which is achieved by capital appreciation because the asset is issued or bought at a discount to its nominal or par value. Economic approach: an accounting approach under which deals are recorded on the transaction date. Equity instruments: dividend-bearing securities i.e. corporate shares, and securities evidencing an investment in an equity fund. Exchange rate: the value of one currency for the purpose of conversion to another. Extended Custodial Inventory (ECI) programme: a programme which consists of a depot outside the euro area managed by a commercial bank in which euro banknotes are held in custody on behalf of the Eurosystem for the supply and receipt of euro banknotes.