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local or statutory books

Hungarian translation: helyi vagy törvény által előírt nyilvántartási könyvek

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16:01 Feb 18, 2012
English to Hungarian translations [PRO]
Bus/Financial - Accounting / vállalat etikai kódexe
English term or phrase: local or statutory books
The consolidated financial statements of the Company shall conform to U.S. generally accepted-accounting principles (“GAAP”) and the Company's accounting policies. Local or statutory books and financial statements shall conform with local regulatory statutes. No undisclosed or unrecorded account or fund shall be established for any purpose. Köszönöm a segítséget!
Balázs Sudár
Hungary
Hungarian translation:helyi vagy törvény által előírt nyilvántartási könyvek
Explanation:

http://books.google.hu/books?id=R__uwAOGqSUC&pg=PA104&dq=acc...

http://www.businessdictionary.com/definition/statutory-books...


statutory books

Definition
Company registers that (under corporate legislation) must be kept at the registered office of a firm, including (1) Register of directors and secretaries, (2) Register of directors interests, and (3) Register of shareholders.


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Note added at 14 hrs (2012-02-19 06:02:56 GMT)
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Fent már bemásoltam a Business Dictionary definícióját, de íme még egy bizonyíték, hogy itt nem számviteli nyilvántartásokról van szó:

http://www.publishyourarticles.org/knowledge-hub/business-st...

Statutory books are those which a limited company is under statutory obligation to maintain at its registered office. The main statutory books are

Register of Investment held and their names
Register of charges
Register of Members
Register of debentures holders
Annual returns
Minutes books
Register of contracts
Register of Directors
Register of shareholdings of the directors
Register of loans to companies under the same management
Register of Investment in the shares of other companies.
Selected response from:

Katalin Szilárd
Hungary
Local time: 10:34
Grading comment
Köszönöm!
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 +1helyi vagy törvény által előírt nyilvántartási könyvek
Katalin Szilárd
4 +1helyi rendeletek vagy törvény által előírt számviteli nyilvántartások
Péter Tófalvi


  

Answers


6 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
helyi rendeletek vagy törvény által előírt számviteli nyilvántartások


Explanation:
book: üzleti könyv, számlakönyv, napló

financial statement: pénzügyi beszámoló (=mérleg + eredménykimutatás + egyebek, pl. cash-flow kimutatás stb.)

Péter Tófalvi
Hungary
Local time: 10:34
Works in field
Native speaker of: Native in HungarianHungarian, Native in RomanianRomanian
PRO pts in category: 8

Peer comments on this answer (and responses from the answerer)
agree  Ildiko Santana: ("books": "számviteli nyilvántartások" vagy "üzleti nyilvántartások")
5 hrs
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 5/5 peer agreement (net): +1
helyi vagy törvény által előírt nyilvántartási könyvek


Explanation:

http://books.google.hu/books?id=R__uwAOGqSUC&pg=PA104&dq=acc...

http://www.businessdictionary.com/definition/statutory-books...


statutory books

Definition
Company registers that (under corporate legislation) must be kept at the registered office of a firm, including (1) Register of directors and secretaries, (2) Register of directors interests, and (3) Register of shareholders.


--------------------------------------------------
Note added at 14 hrs (2012-02-19 06:02:56 GMT)
--------------------------------------------------

Fent már bemásoltam a Business Dictionary definícióját, de íme még egy bizonyíték, hogy itt nem számviteli nyilvántartásokról van szó:

http://www.publishyourarticles.org/knowledge-hub/business-st...

Statutory books are those which a limited company is under statutory obligation to maintain at its registered office. The main statutory books are

Register of Investment held and their names
Register of charges
Register of Members
Register of debentures holders
Annual returns
Minutes books
Register of contracts
Register of Directors
Register of shareholdings of the directors
Register of loans to companies under the same management
Register of Investment in the shares of other companies.


Katalin Szilárd
Hungary
Local time: 10:34
Works in field
Native speaker of: Native in HungarianHungarian
PRO pts in category: 28
Grading comment
Köszönöm!

Peer comments on this answer (and responses from the answerer)
agree  hollowman2
33 mins
  -> Köszönöm!

disagree  Ildiko Santana: (statutory) "books" helyes fordítása nem "nyilvántartási könyvek", hanem (törvény által előírt) "számviteli nyilvántartások" v. "üzleti nyilvántartások". Közműveknek / földhivataloknak ugyan lehetnek "nyilvántartási könyvei", de itt számvitelről van szó.
11 hrs
  -> Olvasd el légyszíves a business dictionary definícióját. Ott van a válaszomban. NEM számviteli nyilvntartások: Register of directors and secretaries, (2) Register of directors interests, and (3) Register of shareholders Továbbá: http://tinyurl.com/88ndznv

agree  Andras Mohay: "nyilvántartások" - a számvitel elenyésző részük
20 hrs
  -> Köszönöm!
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