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Subject: финансовая отчетность account. Прилагаемая финансовая отчетность составлена на основе бухгалтерских записей Банка, которые основаны на принципе отражения статей баланса по исторической стоимости с поправкой на переоценку основных средств.мой вариант перевода: The attached financial statements were prepared on the basis of the accounting records of the Bank, which are based on historical cost recognition of balance sheet items with adjustment for impairment of fixed assets. буду признателен за конструктивную критику |
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imho: The attached/enclosed financial statements have been prepared with reference to the Bank's accounting records based on historical costs as shown by the balance sheet and adjusted/accounted for impairment of fixed assets. |
| historical cost adjusted to conform with revaluated FA? |
| м.б. historical costs recognized in the balance sheet and adjusted for impairment of fixed assets |
| Стас, сгодится, имхо. |
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consider: http://www.google.ru/search?sourceid=navclient&hl=ru&ie=UTF-8&rls=GGLG,GGLG:2006-22,GGLG:ru&q="the+accompanying+financial+statements |
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http://www.google.ru/search?hl=ru&rls=GGLG%2CGGLG%3A2006-22%2CGGLG%3Aru&q=%22historical+cost+adjusted+*+revaluation&lr= имхо, impairment - немного (или совсем) другое. "обесценение". впрочем, несмь аудитор. мы - маляры (с) |
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