Übersetzung für "Accounts receivable " (Englisch → Deutsch) :

Moreover, these provisions will allow all EU consumers, irrespective of their financial situation, to open a payment account that allows them to perform essential operations, such as receiving their salary, pensions and allowances or payment of utility bills etc.

Bank accounts have become an essential part of our everyday life, allowing us to make and receive payments, shop online, and pay utility bills (telephone, gas, electricity).

As such, inter-company accounts receivables and receivables subject to contra-accounts between firms that buy and sell to each other are ineligible;

But before the IASs become legally binding under the Regulation, they must first be endorsed by the Commission, after consulting Member States in the Accounting Regulatory Committee and receiving the views of EFRAG, the European Financial Reporting Advisory Group, a group composed of accounting experts from the private sector.

The new Financial Regulation now requires accrual accounting (the recording of accounting events when they occur, rather than when the cash is received or paid, or at the year end only, for assets and liabilities) to be put in place by 2005.

ANNEX I RESOLUTION OF THE COUNCIL AND OF THE REPRESENTATIVES OF THE GOVERNMENTS OF THE MEMBER STATES, MEETING WITHIN THE COUNCIL, of ON THE EMPLOYMENT OF OLDER WORKERS "THE COUNCIL OF THE EUROPEAN UNION AND THE REPRESENTATIVES OF THE GOVERNMENTS OF THE MEMBER STATES, MEETING WITHIN THE COUNCIL, Having regard to the Treaty establishing the European Community, Whereas demographic changes are causing the job situation of older workers to become a matter of concern in most European countries; Whereas those changes will have major economic and social consequences for expenditure to improve the functioning of the job market, the financing of retirement pensions and the balance of the age pyramids within undertakings; Whereas Governments, social ...[+++] partners and undertakings should anticipate those changes by placing emphasis on, for example, part-time work, the adjustment of working conditions and vocational training throughout the working life; Having regard to the action already put in hand by Member States in those areas notably in order to eliminate any obstacles to the employment of older workers; Whereas certain early retirement schemes have resulted in several Member States in instability for older workers who have received compensation under varied and changing schemes, and have led to a loss of know-how in undertakings; whereas abolition of official early-retirement schemes would not stem the spate of ever earlier withdrawals from the job market observed in certain Member States; Whereas many Member States have introduced phased retirement schemes, thereby enabling the changeover by older workers to part-time work to be offset by recruitment of persons in difficulty on the job market and young workers; Whereas the organization of work must take into account productivity requirements; Whereas it is important to take account of the availability of financial resources, national priorities and balances within national systems; Whereas account should be taken of ...