annual report

annual report
годовой отчет компании

который директора должны ежегодно представлять ее акционерам. В Великобритании его содержание определено Законом о компаниях (Companies Act) и стандартами бухгалтерского учета (accounting standards). Он включает в себя: Баланс компании (balance sheet), Отчет о Прибылях и убытках (Profit and Loss Account), Отчет о движении денежных средств (cash flow statement), Примечания к ним, а также Отчет директоров и Аудиторское заключение (audit report)


Специализированный англо-русский словарь бухгалтерских терминов. .

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