Traduction de «Imputation comptable » (Français → Anglais) :

non cash charge

conduct account allocation | perform accounts allocation | perform account allocation | perform allocation of accounts

resolve account allocation cases | resolve difficult account allocation case | resolve difficult account allocation cases | resolving difficult account allocation cases

settlement cost element

accounting director | cost accounting manager | accounting department manager | accounting manager

misrepresentative debt [ misrepresentative overpayment ]

management accounting

provision

4.1 Notwithstanding sections 3 and 7, where a producer allocates, for an internal management purpose, costs to a good that is not produced in the period in which the costs are expensed on the books of the producer (such as costs with respect to research and development, and obsolete materials), those costs shall be considered reasonably allocated if

(2) For purposes of paragraphs (1)(a) and (b), where the costs recorded on the books of the producer of the material relate to the production of other goods and materials as well as to the production of the material being valued, the costs referred to in paragraphs (1)(a) and (b) with respect to the material being valued shall be those costs recorded on the books of the producer of the material that can be reasonably allocated to that material in accordance with Schedule VII.

(2) For purposes of paragraphs (1)(a) and (b), where the costs recorded on the books of the producer of the material relate to the production of other goods and materials as well as to the production of the material being valued, the costs referred to in paragraphs (1)(a) and (b) with respect to the material being valued shall be those costs recorded on the books of the producer of the material that can be reasonably allocated to that material in accordance with Schedule VI.

3. Recognises the three comments made by the Court of Auditors which focus on the reliability of accounting data, on internal controls and on budgetary management; is at the same time also aware of the Authority's reply; welcomes the Authority's comprehensive self-assessment of its internal control system in 2012, a process which is still on-going; notes further that carry-overs amounting to EUR 4.03 have been in conformity with the management plan or were related to payments suspended for reasons beyond the Authority's control; draws attention to additional carry-overs amounting to EUR 3.87 million for which a better budgetary manag ...[+++]ement is required to be in conformity with the annuality principle;