bokf. oor Engels

bokf.

naamwoord algemene

voorbeelde

Minskningarna avser bokf ringsfel ( 53 miljoner euro f r Grekland ): Italien beviljades en f rl ngning f r genomf rande av ytterligare kontroller som kommissionen hade beg rt ( 154 miljo - ( 1 ) Kommissionens f rordning ( EG ) nr 296 / 96 av den 16 februari 1996 om de uppgifter som medlemsstaterna skall s nda in f r m natlig bokf ring av de utgifter som finansieras genom garantisektionen vid Europeiska utvecklings-och garantifonden f r jordbruket ( EUGFJ ) och upph vande av f rordning ( EEG ) nr 2776 / 88 ( EGT L 39 17.2.1996, s.
The reductions relate to bookkeeping errors ( 53 million euro for Greece ); an extension granted to Italy to carry out supplementary controls asked for by the Commission ( 154 million euro ); and an increase in delays in ( 1 ) Commission Regulation ( EC ) No 296 / 96 of 16 February 1996, on data to be forwarded by the Member States and the monthly booking of expenditure financed under the Guarantee Section of EAGGF and repealing Regulation ( EEC ) No 2776 / 88 ( OJ L 39, 17.2.1996, p.

Denna bokf ring, som uppr ttats endast i avsikt att underl tta tullkontrollen, utgjorde i sj lva verket en virtuell lagerbokf ring som inte terspeglade verkligheten i f rfarandena, som varierar i fr ga om avkastning beroende p en rad externa faktorer.
These records, drawn up solely to facilitate customs control, were in fact a virtual set of stock accounts that did not match the reality of processes that vary in yield depending on a range of outside factors.

Revisionsr tten har granskat bokf ringsmaterialet och vidtagit de gransknings tg rder som ansetts n dv ndiga i detta sammanhang.
The Court examined the accounting records and applied the audit procedures it deemed necessary in the circumstances.

En annan tullmyndighet beg rde inte betalning fr n en borgensman f r en fastst lld skuld p cirka 330 000 ecu, som inf rts i B-bokf ringen f r ett oavslutat transiteringsf rfarande f r vilken s kerhet st llts. Tullmyndigheten ans g n mligen att den visserligen underr ttat borgensmannen inom den fastst llda tidsperioden men inte fastst llt skuldens storlek i tid.
Another customs authority did not demand payment from a guarantor of an established debt of approximately ECU 330 000, entered in the B accounts, for an undischarged transit operation under a guarantee, because in its view although it had notified the guarantor within the prescribed time limit it had not determined the amount of the debt on time.

P grund av de brister i SI2-programvaran vad g ller anpassning till inr ttningarnas olika bokf ringsbehov, som blivit uppenbara sedan dess inr ttande i b rjan av 1999, och med tanke p att denna programvara r beroende av externt tekniskt st d, har kal-kylprogrammet Excel bibeh llits av s kerhetssk l f r att f rebygga eventuella kraschrisker i samband med SI2 och f r att uppr tta vissa n dv ndiga rapporter.
In view of the difficulties experienced in adapting the SI2 software to the needs of the AgenciesŐ accounting systems since its introduction at the beginning of 1999, and because this software relies on external technical support, the Excel spreadsheet has been provisionally maintained in parallel for security reasons, in case the SI2 system crashes and in order to produce certain necessary reports.

Sedan dess ( 4 ) f reskriver den allm nna budgetf rordningen att utgifterna skall bokf ras exklusive moms.
Since then ( 4 ), the general Financial Regulation has laid down that expenditure must be charged exclusive of VAT.

I granskningssyfte uppdelades personalen i tv kategorier: Ń Anst llda med st djande funktioner ( st dpersonal ), dvs. som utf r tj nster som g r att verksamheten vid centrumet fungerar ( till exempel administration, bokf ring, sekreterartj nster etc. ). Ń vriga anst llda med operativa funktioner som direkt bidrar till f rverkligandet av centrumets m l.
For the purposes of the audit, members of staff were grouped into two categories: Ń members of staff responsible for support activities ( support staff ), which is to say activities which ensure the continuity of the OfficeŐs operation ( e.g. administrative, accounting and secretarial services, etc. ), Ń the other, so-called ÔoperationalŐ, members of staff, who contribute directly to achieving the OfficeŐs objectives.

Innan beslut fattas om att bevilja finansiering anv nder generaldirektoratet kommissionens bokf ringsprogram SINCOM 2 f r att verifiera st dmottagarnas st dber ttigande.
Before the decision granting aid, the Directorate-General confirms the beneficiariesŐ eligibility by using the CommissionŐs accounting software, Sincom2.

Vid en ytterligare ekonomisk kontroll kunde kommissionen konstatera att st dmottagaren hade inf rt ett nytt och effektivt bokf ringssystem med de n dv ndiga verktygen f r analytisk och s ledes ven projektspecifik redovisning.
On the occasion of an additional financial verification, the Commission could establish that the beneficiary had meanwhile introduced a new and effective accounting system comprising the necessary tools for analytical and thus project specific accounting.

P grund av de stora summor och de risker som r involverade m ste de fysiska kontrollerna och kontrollerna av bokf ringsmaterial vara noggranna.
Because of the amounts of money and the risks involved, the physical and documentary checks need to be thorough.

Enligt artikel 28.2 e i centrumets budgetf rordning skall r kenskapsf raren godk nna de system som utanordnarna utformar f r att leverera eller styrka bokf ringsuppgifter.
In accordance with Article 28 ( 2 ) ( e ) of the CentreŐs financial regulation, the accounting officer is to validate the systems laid down by the authorising officer to supply or justify accounting information.

Under ret bokf rdes f rfinansieringar som budgetutgifter och inte som f rskottsbetalningar.
During the year, pre-financing items were booked as budget expenditure, and not as advance payments.

Revisionsr tten har granskat bokf ringsmaterialet och vidtagit de gransknings tg rder som ansetts n dv ndiga i detta sammanhang.
The Court carried out such tests of the accounting records and other audit procedures as it deemed necessary in the circumstances.

Denna bokf ring, som anv ndes f r kontroller, grundade sig inte p verkligheten och de faktiska n tk ttsm ngder som anv ndes och de m ngder slutprodukt som erh llits kunder inte vervakas korrekt ( se punkterna 25 och 37 ).
These records, which were used for checks, were not based on reality and the actual quantities of beef used and quantities of finished product obtained could not be accurately monitored ( see paragraphs 25 and 37 ).

Punkt 7: Alla resultatsenhetschefer r skyldiga att bokf ra sina taganden p en decentraliserad basis och anv nda s dan information som en del av sitt vergripande ansvar f r budgetkontroll.
Paragraph 7: All budget centre managers are obliged to record their commitments on a decentralised basis and use such information as part of their overall budget monitoring responsibility.

Revisionsr tten har granskat bokf ringsmaterialet och vidtagit de gransknings tg rder som ansetts n dv ndiga i detta sammanhang.
Accordingly, the Court carried out such tests of the accounting records and other audit procedures as it deemed necessary in the circumstances.

Revisionsr tten har granskat bokf ringsmaterialet och vidtagit de granskningsf rfaranden som ansetts n dv ndiga i detta sammanhang.
The Court carried out such tests of the accounting records and other auditing procedures as it deemed necessary in the circumstances.

Under 2002 anv nde byr n fortfarande ett kalkylprogram f r sin bokf ring trots revisionsr ttens tidigare iakttagelser ( 4 ).
In 2002, despite the CourtŐs previous observations ( 4 ), the Agency was still using a spreadsheet for its general accounts.

Under 2002 sk tte kommissionen dess ekonomiska f rvaltning och den hade ingen egen bokf ring.
The Commission handled the AuthorityŐs financial management in 2002 and it had no separate accounts of its own.

En av de st rsta icke-statliga organisationerna, som f rvaltar ett stort antal projekt som f r st d fr n kommissionen, inf rde ett bokf ringssystem av denna typ f rst efter femton r av gemenskapsst d.
One of the biggest non-governmental organisations, which manages a large number of projects subsidised by the Commission, only introduced a system of accounting records of this kind after 15 years of Community support.

EU-medel som medlemsstaterna anv nt inom sammanh llningspolitiken, 2010Đ2014 12 000 10 000 8 000 6 000 PL AT, BE, DK, FI, HR, IE, LU, NL och SE ES 4 000 DE EL IT PT HU FR 2000 UK SK CY MT EE LT RO CZ SI BG LV 0 0% 1% 2% 3% 4% 5% 6% 7% 8% 9% EU-medel som anv nts inom sammanh llningspolitiken, uttryckt i% av offentliga utgifter K lla: Europeiska revisionsr tten, baserat p kommissionens bokf ringsuppgifter och Eurostats statistik ver offentliga utgifter.
EU funds spent in cohesion policy by Member State, 2010-2014 12 000 10 000 8 000 6 000 AT, BE, DK, FI, HR, IE, LU, NL and SE PL PT HU ES 4 000 DE EL IT CZ FR 2000 UK RO SK BG LT CY MT EE SI LV 0 0% 1% 2% 3% 4% 5% 6% 7% 8% 9% EU funds spent in cohesion policy as% of government spending Source: European Court of Auditors, based on Commission accounting data and Eurostat statistics on government expenditure.

N r det g ller utgifter granskar vi betalningstransaktioner n r utgifterna har uppkommit, bokf rts och godk nts.
For expenditure, we examine payment transactions when expenditure has been incurred, recorded and accepted.

Eftersom det saknas effektiva f rfaranden f r intern kontroll f r l ngfristiga fordringar kan inte revisionsr tten vara s ker p att de transaktioner som g ller motpartsmedel, kreditlimitsystem och s rskilda medel har bokf rts p ett fullst ndigt s tt.
In the absence of effective internal control procedures for long-term receivables the Court cannot be certain that the transactions relating to counterpart funds, credit line schemes and special funds have been completely recorded.

P grund av att r kenskapsf raren tillsattes f rst sent i slutet av 1999 kunde datoriserade system f r bokf ring och genomf rande av budgeten inte installeras f rr n r 2000.
Due to the late nomination of the accounting officer at the end of 1999, computerised systems for accounting and budget execution have been implemented only during 2000.

Det vergripande m let f r dessa inspektioner var att kontrollera att medlemsstaternas f rfaranden f r uppf ljning av oavslutade transiteringar r f renliga med till mpliga f rordningar samt att de egna medlen har ber knats, fastst llts och bokf rts p ett korrekt s tt. b ) Kommissionen har unders kt m jligheten att g ra varukoden och varuv rdet obligatoriskt i samtliga transiteringsdeklarationer ( dvs. ut ver de fall som avses i punkt 49 ).
The overall objective for those inspections included checking that Member StatesŐ procedures for following-up any undischarged operations comply with the relevant regulations and that Own Resources have been properly calculated, established and accounted for. ( b ) The Commission has examined the question of making the commodity code and goods value mandatory in all transit declarations ( i.e. in addition to the cases referred to under point 49 ).