Betekenis van:
inventory accounting

Voorbeeldzinnen

1. ACCOUNTING AND INVENTORY
2. They shall compare the results of the inventory with the accounting data.
3. The agency's accounting officer shall check that entries in the inventory correspond to the actual situation.
4. The accounting records relating to any inventory change and physical inventory shall show the material identification, batch data and source data for each batch.
5. The original date must be that of the physical inventory taking, while the accounting date must be after the date of the physical inventory taking.
6. During each accounting year, the paying agencies shall draw up an inventory for each product which has been the subject of Community intervention. They shall compare the results of the inventory with the accounting data.
7. The Centre shall keep a physical and an accounting inventory, which shall be reconciled on a regular basis.
8. The actual inventory change used in accounting records and reports is termed ‘transfer to conditioned waste’ (TC).
9. The actual inventory change used in accounting records and reports is termed ‘transfer to retained waste’ (TW).
10. During each accounting year, the paying agencies shall draw up an inventory for each product which has been the subject of Community intervention.
11. In addition, monitoring by the Ministry of Transport will focus on accounting and inventory records and random physical checks on the wagons concerned.
12. In accordance with the description of the accountancy system detailed in the BTCs, the accounting records have to contain all inventory changes, the appropriate dates, the precise quantities accounted for internally by the operator, as well as the category, obligation and type of inventory changes to enable the book inventory of the operator to be established at any time.
13. The agency's accounting officer shall keep inventories showing the quantity and value of all the agency's tangible, intangible and financial assets in accordance with a model drawn up by the accounting officer of the Commission. The agency's accounting officer shall check that entries in the inventory correspond to the actual situation.
14. They are not included in the inventory of durable goods of the Member State or partners concerned, or are not regarded as assets in accordance with the accounting principles, rules and methods of the Member State or partners concerned,
15. They are included in the inventory of durable goods or are regarded as assets in accordance with the accounting methods, rules and principles of the Member State or partners concerned,