Traduction de «grand livre des crédits » (Français → Anglais) :

accounts payable ledger | accounts payable master file | accounts payable subledger | creditors' ledger | vendor master file

accounts receivable ledger [ customer ledger | customers' ledger ]

accounts payable ledger [ creditors' ledger ]

subsidiary ledger

list of shareholders | list of stockholders | register of members | register of shareholders | register of stockholders | share ledger | share register

managing the general ledger | oversee the general ledger | maintain the general ledger | manage the general ledger

Each institution and each body referred to in Article 141 of the Financial Regulation shall keep a journal, a general ledger and at least sub-ledgers for debtors, creditors and fixed assets, unless it is not justified by cost-benefit considerations.

Entries recorded in special journals and special ledgers shall be centralised at least every month in the journal and in the general ledger.

5. Considers that the scoreboards concept should be revised and should instead comprise two documents, one outlining a work plan and a second, new one detailing the progress made by the Commission, expressed in quantitative terms; calls for this second document to form the basis of an annual statement of new costs to business, which should be an easily understood statement or ledger of ‘debits and credits’ in terms of the administrative and regulatory impact of proposals adopted in the previous legislative year, as this would be much more useful and would show that the Commission understands that the problem is often the cumulative cost ...[+++] of regulation;

an extract from the debtors ledger of the amounts to be recovered and credited to either the EAGF or the EAFRD other than those referred to in points (b), (c) and (f) of this Article, including any penalties and interest thereon, following the model set out in Annex III to this Regulation.