Traduction de «foglio del libro mastro » (Italien → Anglais) :

main register

accounting book

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 in the journal shall be transferred to the general ledger, itemised according to the chart of accounts referred to in Article 212.

1. The data in the general ledger shall be kept and organised in such a way as to justify the content of each of the accounts included in the trial balance.

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;