Traduction de «chargé de comptabilité » (Français → Anglais) :

If, having used the volumetric method referred to in the first subparagraph, the weight is less than 6 % below the quantity recorded in the storekeeper’s accounts, the storekeeper shall bear all the costs relating to the missing quantities established as such in a subsequent weighing compared to the weight recorded in the accounts at taking over.

If, having used the volumetric method referred to in the third subparagraph, the weight is less than 6 % below the quantity recorded in the storekeeper’s accounts, the storekeeper shall bear all the costs relating to the missing quantities established as such in a subsequent weighing compared to the weight recorded in the accounts at taking over.

Specific provisions applying to cases where goods are taken over in the applicant’s stores should be laid down; in such cases reference should be made to the applicant’s stock accounts, subject to additional checks to ensure that the intervention agency’s requirements on taking over are complied with.

46. Notes that the CBRS sector (Canteens, bars, restaurants, shop) has a complex structure involving three working places, many points of sale, an imprest account, an annual subsidy from Parliament's budget, an outside catering contractor and auditor, and a combination of accrual and budgetary accounting; recognises, without in any way calling into question the regularity of its financial management or its current structure, that for these reasons it is not easy to form an overall view of the operations of the CBRS sector; instructs its Secretary-General to supply the Committee on Budgetary Control by 1 July 2003 with a brief and simpl ...[+++]e explanation of the way in which the CBRS sector functions, and in particular, the relationship between the annual subsidy and the overall profit/loss situation;

45. Notes that the CBRS sector has a complex structure involving three working places, many points of sale, an imprest account, an annual subsidy from Parliament's budget, an outside catering contractor and auditor, and a combination of accrual and budgetary accounting; recognises without in any way calling into question the regularity of its financial management or its current structure that for these reasons it is not an easy task to form an overall view of the operations of the CBRS sector; instructs its Secretary-General to supply the Committee on Budgetary Control by 1 July 2003 with a brief and simple explanation of the way in wh ...[+++]ich the CBRS sector functions, and in particular, the relationship between the annual subsidy and the overall profit/loss situation;

Article 125 of the new Financial Regulation provides the basis for a new accounting system as follows: ‘In accordance with the principle of accrual-based accounting, the financial statements shall show the charges and income for the financial year, regardless of the date of payment or collection’.