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Chuntas
Usage
  1. mionchuntas = detailed account
  2. mionchuntas = detailed account
  3. leabhair chuntas = books(npl)(accounts)
  4. comhchuntas (taisce) = joint account (deposits)
  5. easnamh an náisiúin sa chuntas reatha = deficit of the nation on current account
  6. míreanna sa chuntas brabúis agus caillteanais = items in the profit and loss account
  7. níor chuir an córas láithreach ... sa chuntas = the present system took no account of ...
  8. iontrálacha sa chuntas brabúis agus caillteanais = entries to the profit and loss account
  9. airgead a bheidh chun creidiúna don chuntas reatha = moneys standing to the credit of the current account
  10. costchuntasaíocht agus cuntasaíocht bhainistíochta; = cost and management accounting
  11. de bhua aon tsannta, ar aon chuntas nó dúmas ar bith = by virtue of any assignment, on any account or pretence whatever
  12. tabhairt ar aghaidh sa chuntas brabúis agus caillteanais = carry-forwards in the profit and loss account
  13. innill ríomhaireachta; innill chuntasaíochta ach amháin cinn leictreonacha = calculating machines, accounting machines
  14. tréimhse chuntasaíochta cuideachta nó treoirthréimhse cuideachta, líon de mhíonna iomlána = a company
  15. an tréimhse chuntasaíochta atá ar comhfhad leis an tréimhse inar tabhaíodh an caillteanas = the accounting period equal in length to the period in which the loss is incurred
  16. innill ríomhaireachta, innill chuntasaíochta, scipéid ríomhacha, innill fhrainceála postais = calculating machines, accounting machines, cash registers, postage franking machines
  17. gréasán faisnéise faoi chuntasóireacht feirme; líonra faisnéise faoi chuntasóireacht feirme; = Farm Accountancy Data Network
  18. i gcás ar mó meánmhéid dliteanais brainse do thréimhse chuntasaíochta ná meánluach na sócmhainní = where the average of branch liabilities for an accounting period exceeds the mean value of the assets
  19. an chuid neamhchaite d'aon tréimhse chuntasaíochta inmhuirir a bheidh á caitheamh ar an dáta sin = the unexpired portion of any chargeable accounting period current at that date
  20. ní dhéanfar aon asbhaint ar chuntas in oirchill go lamhálfar cuid chomhréire den cháin a asbhaint = no deduction shall be made on account in regard that a proportionate part of the tax is allowed to be deducted
  21. soláthairtí le haghaidh dímheasa nó laghdú luacha ar shócmhainní de réir dea-chleachtais chuntasaíochta = provisions for depreciation or diminution in value of assets in accordance with good accountancy practice
  22. tuarascáil á chur in iúl an ndearnadh an chuntasaíocht agus an bhainistíocht airgeadais ar mhodh rialta = a report stating whether the accounting and the financial management have been effected in a regular manner
  23. an tréimhse chuntasaíochta atá comhthráthach leis an tréimhse iomchuí nó ar cuid di an tréimhse iomchuí = the accounting period which coincides with or includes the relevant period
  24. déanfar an dleacht sin a ríomh ar luach príomhshuime neamhdhíospóide na maoine atá ar áireamh sa chuntas = such duty shall be calculated on the principal value which is not in dispute of the property included in the account
  25. méid na mbrabús iomlán do thréimhse chuntasaíochta dhílis a chionroinnt ar na tréimhsí cuntasaíochta cuidí = the amount of total profits for the true accounting period is apportioned to the component accounting periods
  26. mar gheall ar easpa nó easnamh san ioncam i dtréimhse chuntasaíochta is neasa i dtosaíocht ar thréimhse is cianda = because of a want or deficiency of income in a more recent accounting period before a more remote one
  27. in aon chás nach comhthráthach do thréimhse chuntasaíochta cuideachta agus do dhá thréimhse chuntais chomhleanúnacha = in any case where a company
  28. beidh sin doshannta, neamhúsmhar agus iníoctha de réir a n-aghaidh-luach ar éileamh trína gcreidiúnú do chuntas an Chiste = they shall be non-negotiable, non-interest bearing and payable at their face value on demand by crediting the account of the Fund
  29. luach an stoic thrádála sin i dtosach na tréimhse cuntasaíochta; luach stoic thrádála i ndeireadh tréimhse chuntasaíochta = the value of the said trading stock at the beginning of the accounting period; the value of trading stock at the beginning of an accounting period
  30. cuirfear beartais chuntasaíochta i bhfeidhm go seasta ó bhliain airgeadais amháin go chéile agus a chinneadh ar bhonn stuama = accounting policies shall be applied consistently from one financial year to the next and shall be determined on a prudent basis
  31. toibheoidh an Ciste muirir ar a mheán-chomharduithe laethúla d'aigeadra comhalta a bheidh ar seilbh sa Chuntas Acmhainní Ginearálta = the Fund shall levy charges on its average daily balances of a member
  32. gach suim is iníoctha ag duine faoi chomhair tobhaigh nó ar chuntas tobhaigh is fiach conartha shimplí í a bheidh dlite de don Aire = every sum payable by a person for or on account of levy shall be a simple contract debt due by him to the Minister
  33. gluaiseachtaí le linn tréimhse chuntasaíochta na cuideachta i gcostas ítimí de chineál a bhí ar áireamh i stoc trádála na cuideachta = movements during the company
  34. déanfar an t-ochtú blianacht bhreise is fiche a íoc isteach sa Chuntas ar cibé modh agus cibé tráthanna sa bhliain a chinnfidh an tAire = the twenty-eighth additional annuity shall be paid into the Account in such manner and at such times in the year as the Minister shall determine
  35. ní chuirfidh fo-alt (3) toirmeasc le heisiúint, scaipeadh ná foilsiú a dhéanamh ar choimriú cóir cruinn ar aon chuntas sochair agus dochair = subsection (3) shall not prohibit the issue, circulation or publication of a fair and accurate summary of any profit and loss account
  36. tríd an gcaillteanas a bhaint as brabúis nó a fhritháireamh in aghaidh brabúis i dtréimhse chuntasaíochta a chríochnóidh tar éis an athrú úinéireachta sin = by deducting such loss from or setting it off against profits in an accounting period ending after the change in ownership
  37. féadfaidh sí aon chuntas scair-phréimhe a laghdú i slí ar bith agus i dteannta agus faoi réir aon teagmhais a údaraítear agus aon toilithe a cheanglaítear le dlí = it may reduce its share premium account in any manner and with and subject to any incident authorised and consent required by law