Traduction de «Comptabilité d'exploitation » (Français → Anglais) :

analytical accounting | cost accounting

analytical accounts | cost accounting | management accounting

standardised accounting system [ national accounting system of the United Nations | national standard accounting system | standardisation of accounts | standardised accounting plan | standardized accounting system ]

European accounting system [ ESA | European system of accounts | European system of integrated economic accounts | European system of national and regional accounts | European system of national and regional accounts in the European Union ]

accounting system [ accounting plan ]

accounting technician | book-keeping clerk | bookkeeper | general bookkeeper

cost accounting

manager of a winery | winery manager | manager of a vineyard | vineyard manager

oil transfer operator | pipeline tender | pipeline goods transfer operator | pipeline pump operator

Recent analysis[6] highlights how fragmented service markets can be[7]: in accountancy, for example, national regulations mean that a Member State firm looking to do business in another Member State faces, on average, business costs 23% higher than a domestic competitor.

It notes, nevertheless, that progress remains to be made, particularly on the administration and supervision of anti-dumping measures, including the use of existing databases, and on keeping separate accounts for customs debts, as the Court mentions in its report.

The Commission continues to focus on the operation of the B accounts during its own audits.

48. Welcomes the progress made on country-by-country reporting under the Accounting and Transparency Directives; calls on the Commission to introduce, as the next step, country-by-country reporting for cross-border companies in all sectors, enhancing the transparency of payments transactions – by requiring disclosure of information such as the nature of the company’s activities and its geographical location, turn-over, number of employees on a full-time equivalent basis, profit or loss before tax, tax on profit or loss, and public subsidies received on a country-by-country basis on the trading of a group as a whole – in order to monitor ...[+++] respect for proper transfer pricing rules;