1Accept, acceptance Õ¿ëýýí çºâøººðºõ

2Acceptable quality level ÷àíàðûí õ¿ëýýí çºâøººðºãäñºí ò¿âøèí

3Accommodation endorsement çîõèöóóëàõ áàòàëãàà
4Accounting circle íÿãòëàí áîäîõ á¿ðòãýëèéí ìº÷ëºã
5Accountability Õàðèóöëàãà òîîöîõ
6Accountancy Íÿãòëàí áîäîõ á¿ðòãýë
7Accounting record Íÿãòëàí áîäîõ á¿ðòãýë õºòëºëò
8Accounting system Íÿãòëàí áîäîõ á¿ðòãýëèéí òîãòîëöîî
9Accrual based accounting Àêêðóýëü ñóóðüò íÿãòëàí áîäîõ á¿ðòãýë
10Accrued interest rate Õóðèìòëàãäñàí õ¿¿ãèéí õóâü õýìæýý
11Accummulatation Õóðèìòëàë
12Accurate information ¯íýí çºâ ìýäýý
13Achieve Õ¿ðýõ
14Acknowledgment áàòàëãàà íîòîëãîî
15Acquired surplus Îëæ àâñàí íýìýãäýë õºðºíãº
16Action ¿éëäýë
17Activity ¯éë àæèëëàãàà
18Actual price Áîäèò ¿íý
19Additional expenses, add Íýìýëò çàðäàë, íýìýõ
20Adequacy Çîõèñòîé áàéäàë
21Adjustment Òîõèðóóëãà
22Admission fees Ýëñýëòèéí õóðààìæ
23Advertisement Çàð ñóðòàë÷èëãàà
24Affirm áàòàòãàõ
25Agreement Ãýðýý, õýëýëöýýð
26Agriculture պ人 àæ àõóé
27Allocation of costs Çàðäëûí õóâàðèëàëò
íýìýëò ººð÷ëºëò îðóóëàõ, õóóëèéí íýìýëò
28Amend, amendment to the law
ººð÷ëºëò
29Amortization Ýëýãäýë
30Amount of cash Áýëýí ìºíãºíèé ä¿í õýìæýý
31Announcement Ìýäýãäýë
32Annual revenue Æèëèéí îðëîãî
33Annual turnover æèëèéí ýðãýëò
34Appendix, Annex Õàâñðàëò
35Appraised value ¯íýëñýí ¿íý öýíý
36Appraiser ¯íýëãýý÷èí
37Approach Àðãà, Õàíäëàãà
38Assessment ¿íýëãýý ºãºõ
39Assessment of risk Ýðñäýëä ¿íýëãýý ºãºõ
40Asset management Õºðºíãèéí óäèðäëàãà
41Associate member Äýä ãèø¿¿í
42Assurance Áàòàëãààæóóëàëò
43Audit costs Àóäèòûí çàðäàë
44Audit engagement Àóäèòûí àæèë
45Audit evidence àóäèòûí íîòîëãîî
46Audit of Financial Statements ñàíõ¿¿ãèéí òàéëàíãèéí àóäèò
47Audit report Àóäèòûí òàéëàí
48Auditor's judgement Àóäèòîðûí ¿íýëýëò
49Auditor's opinion Àóäèòîðûí ä¿ãíýëò
50Auditor's recommendation Àóäèòûí çºâëºìæ
51Authority Ýðõ ìýäýë
52Accounting of transitional period Øèëæèëòèéí ¿åèéí íÿãòëàí áîäîõ á¿ðòãýë
B B
53Bank account Áàíêíû äàíñ
54Bankruptcy Äàìïóóðàë
55Banking supervisor Áàíêíû õÿíàã÷
56Budget Òºñºâ
57Bookkeeping äàíñ, á¿ðòãýë õºòëºëò
58Balance sheet Òàéëàí áàëàíñ
59Binding arrangement Òîõèðîëöñîí õýëýëöýýð
60Budgetary control Òºñâèéí õÿíàëò
61Budgetary limits Òºñâèéí õÿçãààð
62Building Áàðèëãà
63Board of directors Çàõèðëóóäûí çºâëºë
64Book value Äàíñíû ¿íý
65Bottomline áàëëàíñûí ýöñèéí ìºð
66Business activity áèçíåñèéí ¿éë àæèëëàãàà
67Benchmark Ãîë õàíäëàãà
68Bribe Õàõóóëü
69Balance items áàëàíñûí ç¿éë
70Beginning balance ýõëýëòèéí áàëàíñ
71Bank statement Áàíêíû òàéëàí
72bad debt expense найдваргүй авлагын зардал
C C
73Collateral Áàðüöàà
74Capital êàïèòàë
75Carry out a business áèçíåñèéí ¿éë àæèëëàãàà ÿâóóëàõ
76Cash ìºíãºí õºðºíãº
77Cash-based accounting ìºíãºí ñóóðüò íÿãòëàí áîäîõ á¿ðòãýë
78Cash flow ̺íãºí ã¿éëãýý
79Cash inflow ̺íãºí îðëîãûí óðñãàë
80Cash outflow ̺íãºí çàðäëûí óðñãàë
81Category çýðýãëýë
82Commentary òàéëáàð
83Compensate, compensation íºõºí îëãîõ, íºõºí îëãîâîð
84Contract ãýðýý
85Committee õîðîî
86Credit äàíñíû áè÷èëòèéí êðåäèò òàë, çýýë
87Credit and Savings Union Õàäãàëàìæ çýýëèéí õîðøîî
88Counterpart õóóëáàð, õàìòðàã÷ òàë
89Commission Êîìèññ,
 90Competence ýðõ ìýäýë
91Control õÿíàëò
92Compliance Çîõèöîë
93Component á¿ðýëäýõ¿¿í õýñýã
94Cashier Êàññ÷èí
95Comfort òàâ òóõ
96Confirmation, comfirm áàòàëãààæóóëàõ, áàòàòãàõ
97Consider àâ÷ ¿çýõ
98consistent Òóóøòàé,òîãòâîðòîé
99Construction áàðèëãà áàéãóóëàìæ
100Credit committee Çýýëèéí õîðîî
101Consultation Ǻâëºãºº
102Contingent asset Áîëçîøã¿é õºðºíãº
103Convert Õºðâ¿¿ëýõ
104Coordination Çîõèöóóëàëò
105Costs Çàðäàë, ºðòºã
106Copyright Çîõèîã÷èéí ýðõ
107Cooperative Õîðøîî
108Costs of hiring plant and equipment Үндсэн хөрөнгө хөлсөөр ашигласны зардал
109Contribution margin ratio Íèéò õóâü íýìðèéí ò¿âøíèé õàðüöàà
110Continue ¿ðãýëæëýõ
111Continuing professional education ìýðãýæëèéí òàñðàëòã¿é áîëîâñðîë
112Corporate êîðïîðàöè
113Commerce àðèëæàà
114Common stock Ýíãèéí õóâüöàà
115Comparison õàðüöóóëàëò
116Convenient òààëàìæòàé áàéäàë, òîõèðîìæòîé
117Composite Íèéëìýë, íàðèéí á¿òýöòýé
118Compromis áóóëò õèéõ
119Comprehensive öîãö, èæ á¿ðýí
120contra account ñºðºã äàíñ
121Compound interest Íèéëìýë õ¿¿
122Conceptual framework ¯çýë áàðèìòëàëûí õ¿ðýý
123Public confidence Îëîí íèéò èòãýõ èòãýë
124Confidentiality Íóóöëàëò
125continuing investment áàéíãûí õºðºí㺠îðóóëàëò
126commitment òºëáºðèéí õàðèóöëàãà
127Consolidated financial statement Íýãòãýñýí ñàíõ¿¿ãèéí òàéëàí
128Consumer Õýðýãëýã÷
129Cost accounting çàðäëûí á¿ðòãýë
130Cost based price ºðòºãò ¿íäýñëýñýí ¿íý
131Cost estimation Çàðäëûí òîîöîîëîë
132Cost of sales Áîðëóóëàëòûí ºðòºã
133Cost reference çàðäëûí ëàâëàãàà
134Current year òàéëàíãèéí æèë
135Current account Õàðèëöàõ äàíñ
136Current asset ýðãýëòèéí õºðºíãº
137Current ratio ýðãýëòèéí õàðüöàà
138Create á¿òýýõ
139Creation á¿òýýë
140Colloboration Õàìòûí àæèëëàãàà
141Contingents liabilities áîëçîøã¿é ºð òºëáºð
142Chief executive officer àõëàõ àæèëòàí
143Circumstances íºõöºë áàéäàë
144Civil servants òºðèéí àëáàí õààã÷
145Claims Íýõýìæëýë(шүүхийн),шаардлага (ãîìäëûí)
146class çýðýãëýë, àíãè
147class of asset õºðºíãèéí çýðýãëýë
148Class of obligations ¯¿ðýã õàðèóöëàãûí ã¿éëãýíèé àíãèëàë
149Class of transactions Àæèë ã¿éëãýýíèé àíãèëàë
150Classification of loans Çýýëèéí àíãèëàë
151Classification of Inventories Òîîëëîãûí àíãèëàë
152classification of lease Ò¿ðýýñèéí àíãèëàë
153Clearing accounts êëèðèíãèéí äàíñ
154Condition íºõöºë
Code of ethics of professional
155 Ìýðãýæëèéí íÿãòëàí áîäîã÷äûí ¸ñ ç¿éí ä¿ðýì
accountants
156Carry out an audit àóäèò õèéõ
157Collars Õ¿¿íèé áàòàëãàà
158Commencement эхлэл
159Commercial bank àðèëæààíû áàíê
160Crime ýð¿¿ãèéí ãýìò õýðýã
161Conversion fund õºðâºëòèéí ñàí
162Comparison õàðüöóóëàëò
163Conflict of interests àøèã ñîíèðõîëûí çºð÷èë人í
164Content àãóóëãà
165Contractual conditions ãýðýýíèé íºõöºë
166Correct, Correction çºâ, çàñâàðëàõ
167Covenant ãýðýý, êîíâåíöè
168Creditworthiness ¿íýëãýý
169Currency âàëþò
170Criteria øàëãóóð
Confederation of Asian and Pacific
171 Àçè Íîìõîí Äàëàéí Íÿãòëàí Áîäîã÷äèéí Õîëáîî
Accountants(CAPA)
172Correspondence íèéöýë
173Court ø¿¿õ
174compound interest нийлмэл хүү
175Consideration, to consider àâ÷ ¿çýõ,
176to complete ã¿éöýòãýæ äóóñãàõ
177Conservation of natural resourses áàéãàëèéí íººöèéã õàäãàëàõ õàìãààëàõ
178coexist çýðýãöýí îðøèõ
179Confederation Õîëáîî, óëñóóäûí õîëáîî
 D D
180Debt ºð
181Depreciation cost Ýëýãäëèéí çàðäàë
182Deficit Èë¿¿äýë
183Dividend íîãäîë àøèã
184Deferred income tax õîéøëîãäñîí îðëîãûí òàòâàð
185Definition of law õóóëèéí òîäîðõîéëîëò
186Deposits in transit замд яваа хадгаламж
187Deposit õàäãàëàìæ
188Demand deposit õóãàöààã¿é õàäãàëàìæ
189Time deposit õóãàöààò õàäãàëàìæ
190Denominate íýðëýõ
191Department àëáà, ãàçàð
192Derivative financial instruments ñàíõ¿¿ãèéí ¿¿ñìýë õýðýãñýë¿¿ä
193Development õºãæèë
194Deduction õàñàëò
195Detection of shortcomings àëäàà äóòàãäëûã èëð¿¿ëýõ
196Diminish áàãàñàõ
197Disclosure òîäðóóëãà
198Diclosure for extraordinary items Îíöãîé øèíæòýé ç¿éëñèéí òîäðóóëãà
199Draft of the contract ãýðýýíèé òºñºë
200Disposal of assets õºðºí㺠áîðëóóëàëò
201Dispute settlement ìàðãààí øèéäâýðëýõ
202Dissimilar goods Òºñººã¿é áàðàà á¿òýýãäýõ¿¿í
203Domestic äîòîîäûí
204Donation áýëýãëýë
205Doubtful loan ýðãýëçýýòýé çýýë
206Domestic partner äîòîîäûí ò¿íø
207Duty of the contractor Ãýýðýëýã÷ òàëûí ¿¿ðýã õàðèóöëàãà
208Deficiency àëäàà äóòàãäàë
209Default биелүүлэхã¿é áàéõ
210Debtor Çýýëäýã÷
211Decision making process øèéäâýð ãàðãàõ àæèëëàãàà
212Database ìýäýýëëèéí áààç
213Decentralization òºâëºðºëèéí ñààðìàãæóóëàõ
214Double entry book keeping äàõàð áè÷èëòòýé á¿ðòãýë
215Deposit accrued interest receivable õàäãàëàìæèéí õóðèìòëàãäñàí õ¿¿íèé àâëàãà
216Dean of the University Èõ ñóðãóóëèéí çàõèðàë
217Discount Õºíãºëºëò
218Depreciation of plant and equipmentҮндсэн хөрөнгийн эëýãäýë
219Disposal of activities Yéë àæèëëàãààã çîãñîîõ
220Disposal of assets Õºðºíãèéí данснаас хасалт
Difference of foreign currency
221 âàëþòûí õºðâ¿¿ëýëòèéí çºð¿¿
conversion
222Disposition of misstatements Àëäààòàé òàéëàãíàëûí çàëðóóëãà
223Disputed transaction Ìàðãààíòàé àæèë ã¿éëãýý
224Dividends payable íîîãäîë àøãèéí ºãëºã
E E
225Exchange rate âàëþòûí õàíø
226Excise tax Îíöãîé àëáàí òàòâàð
227expected value Õ¿ëýýãäýæ áóé ¿íýëãýý
228earned income îëñîí îðëîãî
229excess èë¿¿äýë
230economic situation ýäèéí çàñãèéí áàéäàë
231expenditure Çàðëàãà
232expense of interests õ¿¿ãèéí çàðäàë
233exemption from tax òàòâàðûí õºíãºëºëò ÷ºëººëºëò
234explosure draft õýëýëö¿¿ëãèéí òºñºë
235external audit õºíäëºíãèéí àóäèò
236extension of time õóãàöàà ñóíãàõ
237extraordinary expenses îíöãîé øèíæòýé çàðäàë
238economic entity àæ àõóéí íýãæ
239Effectiveness ¿ð ºãººæ
240Employee Àæèëòàí
241Election Ñîíãóóëü
242Equity assessment ººðèéí õºðºíãèéã ¿íýëýõ
243Essential procedures ãîë àæèëëàãàà
244Endanger Àþóëä ºðòºõ
245Estimation òîîöîîëîë
246Estimate of costs ªðòãèéí òîîöîîëîë
247Estimates of revenue îðëîãûí òîöîîëîë
248Equipment òîíîã òºõººðºìæ
249Evaluation ¿íýëãýý
250events ¿éë ÿâäàë
251events after the balance sheet date áàëàíñûí ºäðèéí äàðààõè ¿éë ÿâäëóóä
Expenses for social security and Íèéãìèéí õàìãààëàë,ýð¿¿ë ìýíäèéí äààòãàëûí
252
health insurance çàðäàë
253Evidence íîòîëãîî
254education of accounting íÿãòëàí áîäîõ á¿ðòãýëèéí áîëîâñðîë
255exceptional cases îíöãîé òîõèîëäîëóóä
256Effective date Хүчин төгөлдөр болох хугацаа
257Excessive provision Èë¿¿äýë ýðñäëèéí ñàí
258exchange difference âàëþòûí õàíøèéí çºð¿¿
259Exchange transactions àðèëæààíû àæèë ã¿éëãýý
260Exchange of cash ìºí㺠àðèëæààëàõ
261Execution ã¿éöýòãýë
262expenses for land use Ãàçàð àøèãëàëòûí çàðäàë
263expenses for insurance äààòãàëûí çàðäàë
264Existence îðøèí òîãòíîõóé
265expenses çàðäàë
266explanation òàéëáàð
267Extent of audit process àóäèòûí ¿éë àæèëëàãààíû õ¿ðýý
268External evidence õºíäëºíãèéí íîòîëãîî
269external parties õºíäëºíãèéí òàë
270External influences ãàäíû íºëºº
271extraordinary items îíöãîé øèíæòýé õ¿÷èí ç¿éëñ
272Exact figure ÿã òîãòîîñîí òîî
273empty õîîñîí
274encourage çºâøººðºõ, óðàìøóóëàõ
275exploration íýýëò, íýýí èëð¿¿ëýëò
276earnings of the entity àæ àõóéí íýãæèéí îðëîãî
277Embezzlement Õóóðàí ìýõëýõ ãýìò õýðýã
278Embezzling receipts õóóðàì÷ íýõýìæëýõ
279engagement letter àæëûí áè÷èã
280error àëäàà
281evaluation of costs çàðäëûí ¿íýëãýý
282environmental risk áàéãàë îð÷íû ýðñäýë
283executive power ã¿éöýòãýõ ýðõ ìýäýë, çàñàãëàë
284excess of inventory ýä ìàòåðèàëûí èë¿¿äýë
285express an opinion ñàíàëàà èëýðõèéëýõ
286expert ìýðãýæèëòýí
284expire Õóãàöàà äóóñàõ
285embody òºëººëºõ
286exchange gain ханшийн зөрүүнèé олз
F F
287Financial position ñàíõ¿¿ãèéí áàéäàë
288Financial reporting framework ñàíõ¿¿ãèéí òàéëàãíàëûí õ¿ðýý
289Financial statement ñàíõ¿¿ãèéí òàéëàí
290Findings îëæ èëð¿¿ëñýí ç¿éëñ
291Fine/ penalty/ charge òîðãóóëü
292Fluctuation õýëáýëçýë
293Floating rate borrowings õºâºã÷ õ¿¿òýé çýýë
294Forecast óðüä÷èëàí òààìàãëàõ
295Fixed asset ¯íäñýí õºðºíãº
296Forgery áè÷èã áàðèìò õóóðàì÷ààð ¿éëäýõ ãýìò õýðýã
297Fraud çàëèëàí
298Fraudulent financial report çàëèëàíãèéí øèíæòýé ñàíõ¿¿ãèéí òàéëàí
299Funeral costs îðøóóëãûí çàðäàë
300Formal check of loan çýýëèéí øàëãàëò
301Fixed amount òîãòìîë ä¿í
302Foreigner ãàäààä õ¿í
Freedom, freedom of free ýðõ ÷ºëºº, ¿çýë áîäëîî ÷ºëººòýé èëýðõèéëýõ ýðõ
303
expression ÷ºëºº
304Frequiency äàâòàìæ
305Freak ãàæèã
306Frustrating Ñýòãýëýýð óíàñàí, ººðòºº èòãýëã¿é áîëñîí.
307Fixed maturity òîãòìîë õóãàöàà
308Fixed price Òîãòìîë ¿íý
309Fixed rate mortgage loan Òîãòìîë õ¿¿òýé áàðüöààò çýýë
310Foreign operation Ãàäààä ¿éë àæèëëàãàà
311Foundation ñàí, байгууллага
312Frequent revaluation давтагдах äàõèí ¿íýëãýý
313Future event Èðýýä¿éä áîëîõ ¿éë ÿâäàë
314Financial service fee Ñàíõ¿¿ãèéí ¿éë÷èëãýýíèé òºëáºð
315Financial value санхүүгийн үнэ цэнэ
316Financial activities Ñàíõ¿¿ãèéí ¿éë àæèëëàãàà
317Financing arrangement ñàíõ¿¿ãèéí хэлцэл
318Fair judgment Øóäàðãà ä¿ãíýëò
319Forecast features öàã àãààðûí óðüä÷èëñàí ìýäýý
320Fixed rate mortgage loan Òîãòìîë õ¿¿òýé áàðüöààò çýýë
321Forecasted transaction Урьдчилан таамагласан ажил гүйлгээ
322Full cost Á¿ðýí ºðòºã
323Full cost recovery ºðò㺺á¿ðýí íºõºõ
Future economic benefits or service Ýäèéí çàñãèéí èðýýä¿éí ºãººæ áóþó
324
potential үйлчилгээний чадавхи
325Field work Òîìèëîëòûí àæèë
326Financial liability Санхүүгийн өр төлбөр
G G
General accountant/Chief
327 åðºíõèé íÿãòëàí áîäîã÷
accountant
328Gross domestic product äîòîîäûí íèéò á¿òýýãäýõ¿¿í
329Government assistanse çàñãèéí ãàçðûí òóñëàìæ äýìæëýã
330Governing body çàñàãëàæ áóé áàéãóóëëëàãà
331Goods and services áàðàà ¿éë÷èëãýý
332Government entities Òºðèéí áàéãóóëëàãóóä
333Gross margin íèéò àõèóö îðëîãî
334Government grants çàñãèéí ãàçðûí áóöàëòã¿é òóñëàìæ
335guidline óäèðäàìæ
336government guarantee çàñãèéí ãàçðûí áàòàëãàà
Äýëõèé íèéòèéí ñàíõ¿¿ãèéí ñàëáàð äàõü îëîëò
337global financial achievements
àìæèëò
338gift tax áýëýãëýëèéí òàòâàð
339general ledger åðºíõèé äýâòýð
340guidance on the application of ISA Àóäèòûí îëîí óëñûí ñòàíäàðòûã àøèãëàõ çààâàð
341general provisions íèéòëýã ¿íäýñëýë
342government fund òºðèéí ñàí
343gross income íèéò îðëîãî
344gross margin ratio íèéò àøãèéí õàðüöàà
345group financial statements á¿ëãèéí ñàíõ¿¿ãèéí òàéëàí
346Growth rate ºñºëòèéí õýìæýý
347General meeting á¿õ ãèø¿¿äèéí õóðàë
H H
348Health insurance Ýð¿¿ë ìýíäèéí äààòãàë
349Handbook/ Manual Ãàðûí àâëàãà
350Harmonization çîõèöîë, уялдаа, òààðàìæ
351Head office Удирдах байгууллага
352Hedge effectiveness Ýðñäýë хамгаалалтын ¿ð íºëºº
353Hedge item Ýðñäýëээс хамгаалагдсан ç¿éëñ
354Hedge accounting Ýðñäýëээс хамгаалалтын á¿ðòãýë
355Hedging instrument Эрсдэлээс õàìãààëàëòын õýðýãë¿¿ð
356Heritage assets ºâ çàëãàìæëàëûí õºðºíãº
357Hire purchase contracts Хөлслөх -худалдан авах гэрээ
358Hidden reserves Íóóãäìàë íººö
359Hiding” transactions ”Äàëä” àæèë ã¿éëãýý
360Highlights тодруулах, онцлон тэмдэглэх
361Historical cost system Ò¿¿õýí ºðòãèéí ñèñòåì
362Hire Õºëñëºõ
363Hard copy Õýâëýãäñýí õóâü
364Hold cost ýçýìøëèéí ºðòºã
365Human resource management õ¿íèé íººöèéí ìåíåæìåíò
366Human rights õ¿íèé ýðõ
367Hygiene Ýð¿¿ë àõóé
368Highlights of financial statements ñàíõ¿¿ãèéí òàéëàíãèéí òîäðóóëãà õýñýã
369Hectare ãåêòàð, ãà
370Homogenous market Òºðºëæñºí çàõ çýýë
371Hostel нийтийн байр
372Honorary doctor professor õ¿íäýð äîêòîð ïðîôåññîð
I I
373International forwarding company Îëîí óëñûí à÷àà òýýâðèéí êîìïàíè
374Interim balance çàâñðûí áóþó, óëèðëààð ãàðãàñàí òàéëàí
375Intangible assets áèåò áóñ õºðºíãº
376Increase in share capital õóâü íèéë¿¿ëñýí õºðºíãèéí ºñºëò
377Income oðëîãî
378Immediate controlling entity Øóóä õÿíàëò òàâèõ áàéãóóëëàãà
379Immovable ¿ë õºäëºõ
380Impairment ¯íý öýíèéí áóóðàëò
381Impairment losses үнэ цэнийн бууралтын гарз
382Impairment of assets Õºðºíãèéí ¿íý цэнийн áóóðàëò
383Impracticable хэрэглэх боломжгүй
384In force Õ¿÷èí òºãºëäºð
385Inadequate Çîõèñã¿é
386Inappropriate òîõèðîìæã¿é
387Incentive compensation system Óðàìøóóëàëò íºõºí îëãîâðûí ñèñòåì
388Incentive payments Óðàìøóóëàëûí îëãîâîð
389Inception of the contract Гэрээний эхлэл
390Inception of the lease Ò¿ðýýñèéí ýõëýë
391income Îðëîãî үр дүн
392Income tax returns Îðëîãûí òàòâàðûí áóöààëò
Inconsistencies and significant
393 Òîãòâîðã¿é áà ìýäýãäýõ¿éö õýëáýëçýë
fluctuations
394Increase in value ¯íý öýíèéí ºñºëò
395Incremental audit risk ºñºí íýìýãäýх àóäèòûí ýðñäýë
incremental borrowing rate of
396 Çýýëèéí ºñºí íýìýãäýõ õ¿¿ãèéí ò¿âøèí
interest (lessee’s)
397incurrences of liabilities ºð òºëáºð үүсгэх
398Indemnity clauses ͺõºí òºëáºðòýé õîëáîîòîé ç¿éë
399Indemnity insurance Даатгалын нөхөн олговор
400Independence Õàðààò áóñ áàéäàë, òóñãààð òîãòíîë
401Independent third party Õàðààò áóñ ãóðàâäàã÷ этгээд
402Independent tribunal Õàðààò áóñ ø¿¿õ
403Index of price ¯íèéí èíäåêñ
Indirect method of reporting cash ¯éë àæèëëàãààíû ìөнгөн гүйëгээний
404
flows from operating activities тайлагналын шууд бус арга
405Indirect costs of Production ¯éëäâýðëýëèéí øóóä áóñ çàðäàë
406Indirect labor Øóóä áóñ õºäºëìºð
407Indirect materials Øóóä áóñ ìàòåðèàë
408Indirect financial interest Ñàíõ¿¿ãèéí øóóä áóñ ñîíèðõîë
409Individual Õóâü õ¿í, бие даасан
410Individual audit Ãàíöààð÷èëñàí àóäèò
411Industry Àæ ¿éëäâýð
412Inevitable Çàéëøã¿é
413Inflow орлогын урсгал
414Influence ͺ뺺
415Information Ìýäýýëýë
416infrastructure assets äýä á¿òöèéí õºðºíãº
417Initial amount of revenue Орлогын эхний дүн
418Initial measurement анхны хэмжилт
419Initial net investment Àíõíû öýâýð õºðºí㺠îðóóëàëò
Initiation,entrance and membership
420 үүсгэн байгуулсан, элссэн гишүүний төлбөр
fees
421Input îðö
422Inquire Àñóóëãà òàâèõ, ëàâëàõ
423Insignificant risk ª÷¿¿õýí áàãà ýðñäýë
424Inspection Øàëãàëò
425Inspection audit Õÿíàн байцаах àóäèò
426Installation and inspection угсралт, суурèлуулалт болон хяналт
427Installation fees угсралтын хөлс
428Installation process угсралт, технèкийн хяналт шалгалт
429Instruction çààâàð÷èëãàà
430Instrument хэрэглүүр
431Insufficient хангалтгүй
432Imbursement áóöààí îëãîëò
433Insurance Äààòãàë
434Insurance agency commissions даатгалын агентийн шимтгэл
435Insurance contract Äààòãàëûí ãýðýý
436Insurance Entity Äààòãàëûí байгууллага
437Insurance policy Äààòãàëûí áîäëîãî
438Income from penalties òîðãóóëèéí îðëîãî
439Instruction Çааварчилгаа
440Integral part Íýãäìýë õýñýã
441Inter - segment transfers Сегментийн хоорондын шилжүүлэг
442Interchange of managerial personnel Óäèðäàõ албан òóøààëòíû ñîëèëöîî
443Interest Õ¿¿
444Interest bearing financial instrument Õ¿¿òýé ñàíõ¿¿ãèéí хэрэглүүр
445Interest free capital contribution хүүг¿é хувь оруулсан капитал
446Interest in the reporting entity тайлагнагч байгууллага дахь хувь оролцоо
447Interest in voting power саналын эрх дэх хувь оролцоо
448Interest rate cap Õ¿¿íèé ò¿âøíèé äýýä õýìæýý
449Interest rate floor Õ¿¿íèé ò¿âøíèé äîîä õýìæýý
450Interest rate implicit in the lease Ò¿ðýýñèéí íóóãäìàë õ¿¿ãèéí ò¿âøèí
451Interest rate risk Õ¿¿íèé ò¿âøíèé ýðñäýë
452Interest rate swap Õ¿¿íèé ò¿âøíèé своп ñîëèëöîî
453Interest expenses õ¿¿ãèéí çàðäàë
454Interest, Royalties and Dividends Хүү, эрхийн төлбөр ба ногдол ашиг
455Interest-bearing liabilities õ¿¿òýé ºð òºëáºð
456Interests in Associates Õàðààò êîìïàíè äàõü õóâü îðîëöîî
Õÿíàëòàíä áàéãàà áàéãóóëëàãà äàõü õóâü
457Interests in controlled entities
îðîëöîî
458Interests in Joint ventures Õàìòàðñàí ¿éëäâýð äýõ õóâü îðîëöîî
459Interim financial statements Çàâñðûí ¿åèéí ñàíõ¿¿ãèéí òàéëàí
460Interim period Çàâñðûí ¿å
461Interim audit Çàâñðûí ¿åèéí àóäèò
462Intermediaries Çóó÷ëàã÷
463Internal auditing Äîòîîä àóäèò
464Internal rate of return ªãººæèéí äîòîîä ò¿âøèí
465Internal support activities äîòîîäûí äýìæèõ ¿éë àæèëëàãàà
466International Accounting Standard Íÿãòëàí Áîäîõ Á¿ðòãýëèéí Îëîí Óëñûí Ñòàíäàðò
International Accounting Standards Íÿãòëàí Áîäîõ Á¿ðòãýëèéí Îëîí Óëñûí
467
Board Ñòàíäàðòûí Зөвлөл
International Accounting Standards Íÿãòëàí Áîäîõ Á¿ðòãýëèéí Îëîí Óëñûí
468
Committee Ñòàíäàðòûí Õîðîî
469International aid agencies Îëîí óëñûí òóñëàìæèéí àãåíòëàãóóä
470International audit services Олон улсын àóäèòûí ¿éë÷èëãýý
International Federation of
471 Íÿãòëàí Áîäîã÷äûí Îëîí Óëñûí Õîëáîî
Accountants
International Financial Reporting
472 Ñàíõ¿¿ãèéí Òàéëàãíàëûí Îëîí Óëñûí Ñòàíäàðò
Standards
International Public Sector Óëñûí ñåêòîðûí íÿãòëàí áîäîõ á¿ðòãýëèéí îëîí
473
Accounting Pronouncements óëñûí òóíõàãëàë
International Public Sector Óëñûí Ñåêòîðûí Íÿãòëàí Áîäîõ Á¿ðòãýëèéí Îëîí
474
Accounting Standard Óëñûí Ñòàíäàðò
475Interpretation òàéëáàð
476Introduction Òàíèëöóóëãà
477Invention øèíý á¿òýýë, îíîâ÷òîé ñàíàà
478Investee ñàíõ¿¿æèã÷
479Investment property àøèã îëîõ çîðèëãîòîé ¿ë õºäëºõ õºðºíãº
480Investment securities Õºðºí㺠îðóóëàëòûí ¿íýò öààñ
481Investor Õºðºí㺠îðóóëàã÷, ñàíõ¿¿æ¿¿ëýã÷
482Involve òàòàí îðóóëàõ, õàìðàõ
483Indemnity insurance Даатгалын нөхөн олговор
484implicit cost далд өртөг
IPSAS 10-Financial reporting in ÓÑÍÁÁÎÓÑ 10-Õýò èíôëÿöè á¿õèé ýäèéí
485
hyperinflationary economies çàñãèéí ¿åèéí ñàíõ¿¿ãèéí òàéëàãíàë
486IPSAS 11-Construction contracts ÓÑÍÁÁÎÓÑ 11-Áàðèëãûí ãýðýý
487IPSAS 12-Inventories ÓÑÍÁÁÎÓÑ 12-Áàðàà ìàòåðèàë
488IPSAS 13-Leases ÓÑÍÁÁÎÓÑ 13-Ò¿ðýýñ
IPSAS 14-Events after the reporting ÓÑÍÁÁÎÓÑ 14-Òàéëàíãèéí ºäðèéí äàðààõ ¿éë
489
date ÿâäàë
IPSAS 15-Financial
ÓÑÍÁÁÎÓÑ 15-Ñàíõ¿¿ãèéí
490instruments:Disclosure and
õýðýãë¿¿ð:Òîäðóóëãà áà òîëèëóóëãà
presentation
ÓÑÍÁÁÎÓÑ 16-Õºðºí㺠îðóóëàëòûí
491IPSAS 16-Investment property
çîðèóëàëòòàé ¿ë õºäëºõ õºðºíãº
IPSAS 17-Property, plant and
492 ÓÑÍÁÁÎÓÑ 17-¯íäñýí õºðºíãº
equipment
493IPSAS 18-Segment reporting ÓÑÍÁÁÎÓÑ 18-Ñåãìåíòèéí òàéëàãíàë
IPSAS 19-Provisions, contingent ÓÑÍÁÁÎÓÑ 19-ͺºö, áîëçîøã¿é ºð òºëáºð áà
494
liabilities and contingent assets áîëçîøã¿é õºðºíãº
IPSAS 1-Presentation of financial ÓÑÍÁÁÎÓÑ 1-Ñàíõ¿¿ãèéí òàéëàíãèéí
495
statements òîëèëóóëãà
496IPSAS 20-Related party disclosures ÓÑÍÁÁÎÓÑ 20-Õîëáîîòîé òàëóóäûí òîäðóóëãà
497IPSAS 2-Cash flow statements ÓÑÍÁÁÎÓÑ 2-̺íãºí ã¿éëãýýíèé òàéëàí
IPSAS 3-Net surplus or deficit for ÓÑÍÁÁÎÓÑ 3-Òàéëàíãèéí ¿åèéí öýâýð àøèã
498the period, fundamental errors and áóþó àëäàãäàë, ñóóðü àëäàà áà íÿãòëàí áîäîõ
changes in accounting policies á¿ðòãýëèéí áîäëîãûí ººð÷ëºëò
IPSAS 4-The effects of changes in ÓÑÍÁÁÎÓÑ 4-Ãàäààä âàëþòûí õàíøíû
499
foreign exchange rates çºð¿¿ãèéí íºëºº
500IPSAS 5-Borrowing costs ÓÑÍÁÁÎÓÑ 5-Çýýëèéí çàðäàë
IPSAS 6-Consolidated financial ÓÑÍÁÁÎÓÑ 6-Íýãòãýñýí ñàíõ¿¿ãèéí òàéëàí áà
501statements and accounting for õÿíàëòàíä áàéãàà áàéãóóëëàãûí íÿãòëàí áîäîõ
controlled entities á¿ðòãýë
IPSAS 7-Accounting for ÓÑÍÁÁÎÓÑ 7-Õàðààò êîìïàíè äàõ õºðºíãº
502
investments in associates îðóóëàëòûí á¿ðòãýë
IPSAS 8-Financial reporting of ÓÑÍÁÁÎÓÑ 8-Õàìòàðñàí ¿éëäâýð äýõ õóâü
503
interests in joint ventures îðîëöîîíû ñàíõ¿¿ãèéí òàéëàãíàë
IPSAS 9-Revenue from exchange ÓÑÍÁÁÎÓÑ 9-Àðèëæààíû àæèë ã¿éëãýýíèé
504
transactions îðëîãî
505Irregularities Зөрчил
506irreplaceable ¿ë îðëóóëàãäàõ
507Issuance Ãàðãàëò
508Issuer Ãàðãàã÷
509Item ç¿éë
510Items of a similar nature Èæèë øèíæ ÷àíàðòàé ç¿éëñ
511Inquiry Ëàâëàãàà
512Improve the skills Чадвараа сайжруулах
513Impairment of capital Капиталын бууралт
514Interbranch payables ñàëáàð õîîðîíäûí òºëáºð
Interest income from performing
515 íaéäâàðòàé çýýëèéí õ¿¿ãèéí îðëîãî
loans
J J
516Job description Àæëûí áàéðíû òîäîðõîéëîëò
517Joint assets õàìòûí õºðºíãº
518Joint control Õàìòûí õÿíàëò
519Joint venture Õàìòàðñàí ¿éëäâýð
520Joint venture debt Õàìòàðñàí ¿éëäâýðèéí ºð
521Jointly controlled entity õàìòûí õÿíàëòàí äàõ áàéãóóëëàãà
522Joint liability Õàìòûí ºð òºëáºð
523Judgment ¯íýëýëò, ø¿¿õèéí øèéäâýð, ä¿ãíýëò
524Jurisdiction Õýðãèéí õàðüÿàëàë
L L
525Lease agreements Ò¿ðýýñèéí ãýðýý
526Limitation Õÿçãààðëàëò
lease of property, plant and
527 ¿íäñýí õºðºíãèéí ò¿ðýýñ
equipment
528Lease term Ò¿ðýýñèéí õóãàöàà
529 loan interest çýýëèéí õ¿¿ãèéí
530Leasing arrangements Ò¿ðýýñèéí ãýðýý
531legal contract õóóëü ¸ñíû ãýðýý
532Legal advisor/er Õóóëèéí çºâëºã÷
533Legal liability Õóóëü ¸ñíû ºð òºëáºð
534Legal obligation Õóóëèàð õ¿ëýýñýí ¿¿ðýã
535Legal proceedings Ø¿¿õ àæèëëàãàà
536Legally adopted budget õóóëèàð áàòëàãäñàí òºñºâ
537legally owned õóóëü ¸ñîîð ºì÷èëñºí
538Legislation Õóóëü òîãòîîìæ
539legislative body õóóëü òîãòîîã÷ áàéãóëëàãà
540Lessee Ò¿ðýýñëýã÷
541Lessor Ò¿ðýýñë¿¿ëýã÷
542level precision íàðèéâ÷ëàëûí ò¿âøèí
543leverage Õºø¿¿ðýã
544levy tax татвар íîãäóóëàõ
545Liability ªð òºëáºð
546License agreements Ëèöåíçèéí ãýðýý
547License fees Ëèöåíçèéí õóðààìæ
548License fees and royalties ëèöåíçèéí õóðààìæ áà ýðõèéí øèìòãýë
549Limited disclosures Õÿçãààðëàãäìàë òîäðóóëãà
550Line by line ìºð ìºðººð íü íýãòãýõ
551liquid market òîãòâîðã¿é çàõ çýýë
552liquidate the entity áàéãóóëëàãûã òàòàí áóóëãàõ
553Liquidity Õºðâºõ ÷àäâàð
554Liquidity exposures Õºðâºõ ÷àäâàðûí ýðñäýëä ºðòºõ
555Liquidity of assets Хөрөнгийн хөрвөх чадвар
556Liquidity risk Õºðâºõ ÷àäâàðûí ýðñäýë
557Litigation äàâæ çààëäàõ (шүүхийн)
558Loan Çýýë
559Loan loss provisions Çýýëèéí ýðñäëèéí ñàí
560local government îðîí íóòãèéí çàñàã çàõèðãàà
561Local Government entity îðîí íóòãèéí çàñàã çàõèðãààíû áàéãóóëëàãà
562long term investment óðò õóãàöààò õºðºí㺠îðóóëàëò
563Loss àëäàãäàë
564Longterm investment discount Óðò õóãàöààíû õºðºí㺠îðóóëàëòûí õºíãºëºò
Longterm debt from banks and Áàíê ñàíõ¿¿ãèéí áàéãóóëëàãóóäààñ àâñàí óðò
565
financial institutions õóãàöààíû çýýë
566Loss from fixed assets write off ¿íäñýí õºðºíãèéí õàñàãäóóëàëòûí àëäàãäàë
567to open a letter of credit L/C aêêðåäèòèâ íýýõ
568Loan portfolio çýýëèéí áàãö
569Limited liability õÿçãààðëàãäìàë õàðèóöëàãà
570Longterm investments óðò õóãàöààíû õºðºí㺠îðóóëàëò
Low value and fast depreciable
571 áàãà ¿íýëãýýòýé ò¿ðãýí ýëýãäýõ ç¿éëñ
items
M M
572Market price çàõ çýýëèéí ¿íý
573Mutual agreement õàðèëöàí òîõèðîëöîî
574Mineral resources àøèãò ìàëòìàë
575Monetary policy ìºíãºíèé áîäîëîãî
576member of parliament ïàðëàìåíòûí ãèø¿¿í
577Monetary fund âàëþòûí ñàí
578Money market õºðºíãèéí çàõ çýýë
579Manual for accounting íÿãòëàí áîäîõ á¿ðòãýëèéí çààâàð àðãà÷ëàë
580Maturity of loan çýýëèéí õóãàöàà
581Member body ãèø¿¿í áàéãóóëëàãà
582Memorandum of accounting entries Á¿ðòãýëèéí áè÷èëòèéí ñàíàìæ áè÷èã
583Misstatement in balance sheet Áàëàíñ äàõü áóðóó èëýðõèéëýë
584mixture of costs õîëèìîã çàðäàë
585modification ñàéæðóóëàëò, ººð÷ëºëò
586market rental зах зээлийн түрээсийн хөлс
587Margin Íèéò àøèã
588Management accounting óäèðäëàãûí á¿ðòãýë
589Maintenance çàñâàð ¿éë÷èëãýý
590Management control system óäèðëàãûí õÿíàëòûí ñèñòåì
591Manufacturing cost ¿éëäâýðëýëèéí çàðäàë
592Marginal tax rate àõèóö òàòâàðûí õýìæýý
593Memory ñàíàõ îé
594Minimum size äîîä õýìæýý
595Merger of a company êîìïàíè íýãäýõ
596Main idea ãîë ñàíàà
597Minimum cash balance õàìãèéí áàãà ìºíãºí ¿ëäýãäýë
598Means of payment òºëáºðèéí àðãà õýðýãñýë
N N
599National Accounting Association ¯íäýñíèé Íÿãòëàí Áîäîõ Á¿ðòãýëèéí Õîëáîî
600New method of accounting Íÿãòëàí áîäîõ á¿ðòãýëèéí øèíý àðãà
601National Security Counsil ¯íäýñíèé Àþóëã¿é Áàéäëûí Ǻâëºë
602Name of the entity àæ àõóéí íýãæ áàéãóóëëàãûí íýð
603National Tax Office ¯íäñýíèé òàòâàðûí àëáà
604Net profit öýâýð àøèã
605Net income for the current period òàéëàíãèéí ¿åèéí öýâýð îðëîãî
606Non current asset ýðãýëòèéí áóñ õºðºíãº
607Net surplus or deficit for the period Òàéëàíò ¿åèéí öýâýð àøèã áà àëäàãäàë
608Nominal cost нэрлэсэн өртөг
609non adjusting events ¿ë òîõèðóóëàõ ¿éë ÿâäàë
610noncurrent assets ýðãýëòèéí áóñ õºðºíãº
611non-exchange income àðèëæààíû áóñ oðëîãî
612Normal operating conditions Yéë àæèëëàãààíû õýâèéí íºõöºë
613Normal terms and conditions õýâèéí õóãàöàà, íºõöºë
614Notes Òýìäýãëýë
615Narrow range ÿâöóó õ¿ðýý
616Notes receivable àâëàãûí áè÷èã
617Non profit organization aøãèéí áóñ áàéãóóëëàãà
618Net balance of fixed assets ¿íäñýí õºðºíãèéí öýâýð ä¿í
O O
619Îperating expenses ¿éë àæèëëàãààíû çàðäàë
620Îral decision àìàí øèéäâýð
621Îther property áóñàä õºðºíãº
622Îutcome ¿ð ºãººæ
623Objective çîðèëãî
624Objectivity Áîäèòîé áàéäàë
625Obligating event Õàðèóöëàãûí ¿éë ÿâäàë
626Obligation ¯¿ðýã, õàðèóöëàãà
627Obligation of the counterparty түнш òàëûí ¿¿ðýã
628Obsolescence õóó÷èðñàí, õîöðîãäñîí
629Obsolete inventory Õóó÷èðñàí áàðàà ìàòåðèàë
630Obstacle áýðõøýýë
631Obtain Îëæ àâàõ, ýçýìøèõ
Obtain (to) the understanding of the
632 Áàéãóóëëàãûí õÿíàëòûí òàëààð îéëãîëòòîé áîëîõ
entity’s Control
633Occupant эзэмшигч
634Occupied эзэмшсэн
635Occurrence Òîõèîëäîë
636Occurrence of future events Èðýýä¿éí ¿éë ÿâäëûí òîõèîëäîë
637Òermination benefits Àæëààñ õàëàãäñàíû òýòãýìæ
638Off-balance items Áàëàíñûí ãàäóóðõ ç¿éë
639Off-balance-sheet instrument Áàëàíñûí ãàäóóðõ õýðýãñýë
640Offer price Ñàíàë áîëãîñîí ¿íý
641Offset öýâýð ä¿íã ãàðãàõ
642Omission õàñàõ, îðõèõ
On an entity-wide or government- áàéãóóëëàãûí õýìæýýíä áóþó çàñãèéí ãàçðûí
643
wide basis õýìæýýíä
644On-balance sheet Áàëàíñûí äýýðõè ç¿éëñ
645Onerous contract Àëäàãäàëòàé ãýðýý
646Ongoing monitoring Òàñðàëòã¿é õÿíàëò шинжилгээ
647Operating cycle ¯éë àæèëëàãààíû ìº÷ëºã
648Operating lease ¯éë àæèëëàãààíû ò¿ðýýñ
649Operating conditions Yéë àæèëëàãààíû íºõöºë
650Option Îïöèîí
651Option pricing model Îïöèîíû ¿íý òîãòîîõ çàãâàð
652Îrdinary activities Åðäèéí ¿éë àæèëëàãàà
653Îrdinary share Ýíãèéí õóâüöàà
654Îrganizational unit зохион байгуулалтын нэгж
655Organized financial market Çîõèîí áàéãóóëàëòòàé ñàíõ¿¿ãèéí çàõ çýýë
656Original Contract price Àíõíû ãýðýýíû ¿íý
657Îriginal term анхны нөхцөл
658Other Costs Áóñàä çàðäàë
659Other liabilities Áóñàä ºð òºëáºð
660Îther long- term employee benefits àæèëëàãñäûí áóñàä óðò õóãàöààò òýòãýìæ
661Other auditor Áóñàä àóäèòîð
662Outcome of a construction contract Áàðèëãûí ãýðýýíèé ¿ð ä¿í
663Outcome of a transaction Àæèë ã¿éëãýýíèé ¿ð ä¿í
664Îutflow çàðëàãûí óðñãàë
665Îutlay õºðºí㺠îðóóëàëò, çàðäàë, çàðëàãà
666Îutput ãàðö, á¿òýýãäýõ¿¿í
Outside the control or influence of
667 áàéãóóëëàãûí íºëºº áóþó õÿíàëòààñ ãàäóóð
the entity
668Outstanding items Òºëºã人ã¿é ç¿éë
669Îver eager хэт хүссэн
670Îverall consideration ерөнхий зүйлүүд
671Îverhauling èõ çàñâàð
672Oversight Õÿíàëò
673Oversight responsibility Õÿíàëòûí õàðèóöëàãà
674Owner ºì÷ëºã÷
675Owner of property ¿ë õºäëºõ õºðºí㺠ºì÷ëºã÷
676Ownership ºì÷ëºë
677Ownership interest ªì÷ëºëèéí õóâü îðîëöîî
678obsolescence хуучирсан, хоцрогдсон
P P
679Par value per share Нэгж хувьцааны íýðëýñýí үнэ
680Paragraph ç¿éë çààëò
681Participants Îðîëöîã÷èä
682Particular contract Òóñãàé ãýðýý
684Party related to the lessee Ò¿ðýýñëýã÷òýé õîëáîîòîé òàë
685Past event ªíãºðñºí ¿éë ÿâäàë
686Past service cost ¿ç¿¿ëñýí ¿éë÷èëãýýíèé ºðòºã
687Patents Ïàòåíò
687Payable ºãëºã
688Payable and receivable position ºр àâëàãûí áàéäàë
689Payment Òºëáºð
690Payment instructions Òºëáºð хийх зààâàð
691Penalties Òîðãóóëü
692Pending õ¿ëýýãäýæ áàéãàà
693Percentage of completion method èæ á¿ðäëèéí õóâèéí æèíãèéí àðãà
694Performance ã¿éöýòãýëèéí, ¿ð ä¿íãèéí
695Periodic review Тогтмол давтан øàëãàëò
696Permanent head Yíäñýí äàðãà
697Permission Ǻâøººðºë
698Personal relationship Õóâèéí õàðèëöàà õîëáîî
699Physical wear and tear áèåò õóó÷ðàë
700Physical quantity Áèåò òîî õýìæýý
701Plan òºëºâëºãºº
702Planning activities Òºëºâëºëòèéí àæèëëàãàà
703Planning Òºëºâëºëò
704Plant Áàéãóóëàìæ
705Pledge Áàðüöàà
706Policies Áîäëîãî
707Policyholders Áîäëîãî áîëîâñðóóëàã÷èä
708Portfolio Áàãö
709Portion õýñýã, õóâü
710Possibility Áîëîìæ
711Possible Áîëîìæòîé
712Possible impact Áîëîìæèò íºëººëºë
713Possible assets Áîëîìæèò õºðºíãº
714Possible obligations áîëîìæèò ¿¿ðýã õàðèóöëàãà
715Post employment benefits Òýòãýâýð, òýòãýìæ
716Potential loss Áîëîìæèò ãàðç
717Potential reward Áîëîìæèò øàãíàë
718Potential risk Áîëîìæèò ýðñäýë
719Power conditions Ýðõ ìýäëèéí íºõöºë áàéäàë
720Power Indicators Ýðõ ìýäëèéí çààëò
721Power to control Õÿíàõ ýðõ
722Practice Ïðàêòèê
723Practice statements Ïðàêòèêèéí мэдэгдэл
724Preclude хаах, боломжгүй болгох
725Predicated батлах тогтоох
726Preface Îðøèë
727Preparation Áýëòãýõ, ãàðãàõ
728Prescribe Òодорхойлох/заах
729Present obligation ªíººãèéí ¿¿ðýã õàðèóöëàãà
730Present value ªíººãèéí ¿íý öýíý
731Presentation Òîëèëóóëãà
Presentation of consolidated
732 íýãòãýñýí ñàíõ¿¿ãèéí òàéëàíãèéí òîëèëóóëãà
financial statements
733Presentation and disclosure Òîëèëóóëãà áà òîäðóóëãà
734presumption таамаглал/итгэл
735Prevailing market rate Äàâàìãàéëàõ çàõ çýýëèéí ò¿âøèí
736Prevent omission of transactions ÿéëãýý îðõèãäîõîîñ ñýðãèéëýõ
737Previous periods ªìíºõ òàéëàíò ¿å¿ä
738Price ¯íý
739Price risk ¯íèéí ýðñäýë
740Pricing model ¯íý òîãòîîõ çàãâàð
741Primary financial instruments Ñàíõ¿¿ãèéí àíõäàã÷ õýðýãë¿¿ð
742primary objective анхны зорилго
743Principal auditor ¯íäñýí àóäèòîð
744Principal balance ¯íäñýí ¿ëäýãäýë
745Principle Çàð÷èì, ¿íäñýí ä¿í
746Probable Ìàãàäëàëòàé
747Procedures Ãîðèì
748Procedures manual ¯éë àæèëëàãààíû çààâàð
749Professional accountant Ìýðãýжлийн íÿãòëàí áîäîã÷
Professional accountant in public
750 Нийтэд ¿éë÷èëдэг ìýðãýжлийн íÿãòëàí áîäîã÷
practice
751Professional fees мэргэжлийн ¿éë÷èëãýýíèé õºëñ
752Professional judgment Ìýðãýæëèéí шийдэл
753Profit Àøèã
754Prohibitions or severe restrictions õîðèãëîëò áóþó õàòóó õÿçãààðëàëò
755prominent гол чухал/ илт/нэрд гарсан
756Pronouncement Òóíõàãëàë
757property ¿ë õºäëºõ õºðºíãº
758property portfoliî ¿ë õºäëºõ õºðºíãèéí áàãö
759Property sold Áîðëóóëñàí õºðºíãº
760Proportionate õóâü òýíö¿¿ëýõ
761Proportionate consolidation õóâü òýíö¿¿ëýí íýãòãýõ
762Prospective financial information саíõ¿¿ãèéí хэтийн ìýäýýëýë
763Provider áýëòãýí íèéë¿¿ëýã÷
764Provision ͺºö õàíãàëò
765Provision for employee benefit costsАжиллагñäын тэтгэмжийн зардлын нөөц
766Prudence Хянамгай байдал
767Public sector auditor Óëñûí хэвшлийн àóäèòîð
768Public announcement Òºðèéí ìýäýãäýë
769Public practice Íèéòèéí ïðàêòèê
770Public sector Óëñûí ñåêòîð
771Partnership ͺõºðëºë
772Per Diem òîìèëîëò
773Public Sector Committee Óëñûí ñåêòîðûí õîðîî
774Public Sector Committee's guideline Óëñûí ñåêòîðûí õîðîîíû çààâàð
775Public sector entities Óëñûí ñåêòîðûí áàéãóóëëàãóóä
776Public Sector Perspectives Óëñûí ñåêòîðò холбогдох журам
777Purchase of goods бараа õóäàëäàí àâàëò
778Purchase of services ¯éë÷èëãýýíèé õóäàëäàí àâàëò
779Purchaser Õóäàëäàí àâàã÷
780Purchasing agent Õóäàëäàí àâàõ àãåíò
781Purchasing power Õóäàëäàí àâàõ ÷àäâàð
782Purpose çîðèëò, çîðèóëàëò
783Purposes of establishing control Õÿíàëò òîãòîîõ çîðèëãî
Q Q
784Qualifications Ìэргэшил
785Qualifying assets áýëòãýë àæèëëàãàà, õóãàöàà øààðäàõ õºðºíãº
786Qualitative ÷àíàðòàé
787Qualitative characteristics чанарын шинжүүд
788Quoted market prices Çàõ çýýëèéí æèøèã ¿íý
789Quoted market value Çàõ çýýëèéí æèøèã ¿íý öýíý
790Quality control review ×àíàðûí õÿíàëò øàëãàëò
R R
791Rate ò¿âøèí
792Rate of interest Õ¿¿ãèéí ò¿âøèí
793rate payers норм үнэлгээ тогтоогч
794Rational and Consistent Basis îíîâ÷òîé áà òîãòâîðòîé ñóóðü
795Raw materials Ò¿¿õèé ýä ìàòåðèàë
796Raw materials consumed Çàðöóóëñàí ò¿¿õèé ýä ìàòåðèàë
797Real estate ¿ë õºäëºõ õºðºíãº
798Realistic alternative Áîäèò õóâèëáàð
799realizable value áîëîìæèò ¿íý öýíý
800Reason Øàëòãààí
801reasonable approximation óë ¿íäýñëýëòýé îéðîëöîî òîîöîî
802Reporting enterprise Тайлагнагч аж ахуйн нэгж
803Rebuttable няцаалт
804Receipt notifications Îðëîãûí ìýä¿¿ëýã
805receivable àâëàãà
806Recipient Õ¿ëýýí àâàã÷
807Recognition Õ¿ëýýí çºâøººðºëò
808Recognition of revenue Îðëîãûí õ¿ëýýí çºâøººðºëò
809Reconciliation òîõèðóóëàõ, ýâëýð¿¿ëýõ
810Research Судалгаа
811Reconciling differences òîõèðóóëãûí çºð¿¿
812Recoverability of claims Íýõýìæëýë áàðàãäàõ ÷àäâàð
813Recoverable amount íºõºãäºõ ä¿í
814Recovery íºõºëò
815Redeem òºëºõ, õîõèðîëã¿é áîëãîõ, òàòàí àâàõ
816Redemption Ýðãýëòýýñ ãàðãàëò
817Refinancing Äàõèí ñàíõ¿¿æ¿¿ëýëò
818Reflect èëýðõèéëýõ, òóñãàõ
819Regenerative natural resources нөхөн сэргээгдэх байгалийн баялаг
820Regulated industries Çîõèöóóëàëòòàé үйлдвэрлэл
821Regulation çîõèöóóëàëò, ä¿ðýì, çààâàð, æóðàì
822Regulatory authority Ýðõ á¿õèé, çîõèöóóëàõ áàéãóóëëàãà
823Regulatory body Òîõèðóóëàã÷ áàéãóóëëàãà
824Reimbursement ͺõºí îëãîâîð
825Reinsurance Äàâõàð äààòãàë
826Related entity Õîëáîîòîé áàéãóóëëàãа
827Related parties Õîëáîîòîé талóóä
828Related party disclosures Õîëáîîòîé òàëûí òîäðóóëãà
829Related party transactions Õîëáîîòîé òàëóóäûí àæèë ã¿éëãýý
830Relationship õàðèëöàà, õîëáîî
831Relevance Õàìààðàëòàé áàéäàë
832Reliability èòãýë ¿íýìøèëòýé áàéõ,íàéäâàðòàé áàéõ
833Reliable estimate Íàéäâàðòàé òîîöîîëîë
Reliance on the system of internal
834 Äîòîîä õÿíàëòûí ñèñòåìä èòãýõ èòãýë
control
835Reliant íàéäñàí
836Remain ¿ëäýõ, îðøèí òîãòíîõ
837Remain in force Õ¿÷èí òºãºëäºð õýâýýð ¿ëäýõ
838Remote Áàãà, àëñûí
839Renovation Ñýðãýýí áîñãîëò
840Rental income Ò¿ðýýñèéí îðëîãî
841rentals Ò¿ðýýñèéí òºëáºð
842Reorganization Äàõèí çîõèîí áàéãóóëàëò
843Replace Îðëóóëàõ, ñîëèõ
844replacement cost Îðëóóëàëòûí ºðòºã
Report on due diligence
845 Õÿçãààðëàãäìàë øàëãàëòûí òàéëàí
investigation
846Reportable segment òàéëàãíàãäàõ ñåãìåíò
847Reporting òàéëàãíàë
848Reporting currency Òàéëàãíàõ âàëþò
849Reporting date Òàéëàíãèéí ºäºð
850Reporting enterprise Òàéëàãíàã÷ àæ àõóéí íýãæ
851Reporting entity Òàéëàãíàã÷ áàéãóóëëàãà
852Repricing date Äàõèí ¿íý òîãòîîõ õóãàöàà
853Reschedule хуваарийг өөрчлөх
854Residial interest ¿ëäýõ õóâü îðîëöîî
855Residual үлдэõ
856Residual value ¿ëäýõ ¿íý öýíý
857Resolution øèéäâýð, òîãòîîë
858Response procedures Õàðèó ¿éëäëèéí ãîðèì
859Responsibilities of management Óäèðäëàãûí ¿¿ðýã õàðèóöëàãà
860Restate Äàõèí èëýðõèéëýõ
861Restoration of Assets Õºðºíãèéí ñýðãýýí çàñâàðëàëò
862Restructured financial liabilities Äàõèí á¿òýö÷èëñýí ñàíõ¿¿ãèéí ºð òºëáºð
863Restructuring á¿òöèéí ººð÷ëºëò
864Result ¯ð ä¿í
865Result of cost escalation Çàðäëûí ºñºëòèéí ¿ð ä¿í
866result of past events ºíãºðñºí ¿éë ÿâäëûí ¿ð ä¿í
867Results of inspection Хянан байцаалтын ¿ð ä¿í
868Results of operations ¯éë àæèëëàãààíû ¿ð ä¿í
869Retail Method Æèæèãëýíãèéí àðãà
870Retirement òýòãýâýðò ãàðàõ, àøèãëàëòààñ õàñàõ
871Retirement benefit plan Òýòãýâýð òýòãýìæèéí òºëºâëºãºº
872Retrieval Ýðã¿¿ëæ àâàõ, îëæ àâàõ
873Retrospective effect ªíãºðñºí ¿éë àæèëëàãààíû íºëºº
874Return ºãººæ, îðëîãî, áóöààëò
875Return full cost recovery бүрэн өртгөө нөхөх
876Return of investment хөрөнгө оруулалтын áóöààëò
877Return on investment хөрөнгө оруулалтын өгөөж
878Revaluation äàõèí ¿íýëãýý
879Review Давтан шалгалт
880Review of financial statements Ñàíõ¿¿ãèéí òàéëàíãèéí давтан øàëãàëò
881Revise çàñàõ, õÿíàæ ººð÷ëºõ, íàéðóóëàõ
882Revocation of an agreement ãýðýýã öóöëàõ
883Reward øàãíàë
884Rights and obligations Ýðõ áà ¿¿ðýã
885Risk Ýðñäýë
886Risk assessment Ýðñäэëèéí ¿íýëãýý
887Risk exposure Ýðñäýë ºðòºëò
888Risk limit structures Ýðñäëèéí õÿçãààðûí á¿òýö
889Risk management policies Ýðñäëèéí óäèðäëàãûí áîäëîãî
890Rolling basis ýðãýëòèéí ñóóðü
891Routine òîãòñîí äýã æóðàì, òîãòìîë õýâèéí
892Redemption Эргэлтээс гаргалт
893Realisable value Хэрэгжүүлэх үнэ цэнэ
894Replacement cost of an asset Хөрөнгийн орлуулалтын өртөг
895Refinancing Äàõèí ñàíõ¿¿æèëò
896Risks associated with a leased asset Түрээслэсэн хөрөнгийн эрсдэл
897Request õ¿ñýëò
898Requiremetns Øààðäëàãà
899Reestablishment äàõèí òîãòîîõ
900Ramdom selection method Òààâðààð ñîíãîõ àãðà
901Raw material Ò¿¿õèé ýä ìàòåðèàë
902Regardless ¯ë õàìààðàí
903Realistic alternative Бодит хувилбар
904Reembursement Áóöààí îëãîëò
S S
905Scope of supervision Õÿíàëò øàëãàëòûí õ¿ðýý
906Statement of financial documents Ñàíõ¿¿ãèéí áàðèìò áè÷ã¿¿äèéí òàéëàí
907Sale price Áîðëóóëàëòûí ¿íý
Scope of Consolidated Financial
908 íýãòãýñýí ñàíõ¿¿ãèéí òàéëàíãèéí ¿éë÷ëýõ õ¿ðýý
Statement
909Securities Trading ¯íýò öààñíû àðèëæàà
910Sensitivity Ìýäðýìæ
911Separate asset Ñàëàíãèä õºðºíãº
912Separate reporting entity Áèå äààñàí òàéëàãíàã÷ áàéãóóëëàãà
913Service cost ¿éë÷èëãýýíèé ºðòºã
915Service provider Үйлчилгээ үзүүлэгч
916Share capital Õóâü íèéë¿¿ëñýí õºðºíãº
917Short term investment áîãèíî õóãàöààíû õºðºí㺠îðóóëàëò
918Set off ñóóòãàí òîîöîõ
919Set out тогтоох
920Settle Òºëáºð áàðàãäóóëàõ, òºëºõ
921Settlement center of the banks Áàíêíû òîîöîîíû òºâ
922Significance of accounting Íÿãòëàí áîäîõ á¿ðòãýëèéí à÷ õîëáîãäîë
923simultaneous translation çýðýãöýý îð÷óóëãà
924Solvency risk Òºëáºðèéí ÷àäâàðûí ýðñäýë
925Social welfare Íèéãìèéí õàëàìæ
926Stated amount Òîãòîîñîí ä¿í
927Statement of Financial Performance Ñàíõ¿¿ãèéí ¿ð ä¿íãèéí òàéëàí
928Statement of Financial position Ñàíõ¿¿ãèéí áàéäëûí òàéëàí
929statutory fund ä¿ðìèéí ñàí
930Statutory audit Çààâàë õèéãäýõ àóäèò
931Statutory requirement Ä¿ðýìä òàâèãäàõ øààðäëàãà
932Stewardship of assets õºðºíãèéí õàðèóöëàãà
933Stocks on hand Áýëýí хувьцаа/үлдэгдэл
934Structure á¿òýö
935Subjective judgment хамаарах дүн шинжилгээ
936Subsequent reporting Äàðàà ¿åèéí òàéëàãíàë
937Subsidiary company Îõèí êîìïàíè
938Subsidiary ledger Òóñëàõ äýâòýð
939Supprting materials ñàíõ¿¿ãèéí á¿ðòãýëèéí áàðèìò ìàòåðèàë
940Surplus íýìýëò àøèã
Surplus or deficit from ordinary
941 Åðäèéí ¿éë àæèëëàãààíû àøèã áóþó àëäàãäàë
activities
942Suspense account ò¿ð äàíñ
943Selection of auditors àóäèòîðûã ñîíãîõ
944Sum of current assets ýðãýëòèéí õºðºíãèéí íèéò ä¿í
945Savings and credit cooperative Õàäãàëàìæ çýýëèéí õîðøîî
946State of Emergency îíöãîé áàéäàë
947Social Development Fund íèéãìèéí õºãæëèéí ñàí
948Tuition fee Сургалтын төлбөр
Transitional liability (defined Шилжих өр төлбөр (хойшлогдсон
949
benefit plans) тэтгэвэрийн төлөвлөгөө)
T T
950Trademark Áàðààíû òàíèõ òýìäýã
951Terms of Audit Engagement Àóäèòûí àæëûí íºõöºë
952Tangible assets áèåò õºðºíãº
953Tax Òàòâàð
954Tax base of an asset or liability Õºðºíãº, ºð òºëáºðèéí òàòâàðûí ñóóðü
956Trade Unions Yéëäâýð÷íèé ýâëýë
957Transparency Èë òîä áàéäàë
958Treasury fund Òºðèéí ñàí
958Treat боловсруулах, авч үзэх
959Trust Èòãýìæëýë
960Transaction of currency Âàëþòûí ã¿éëãýý
961Transnational Corporations ¯íäýñòýí äàìíàñàí êîðïîðàöè
962Taxable products òàòâàð íîîãäîõ áàðàà á¿òýýãäýõ¿¿í
963Trading derivatives àðèëæààíû ¿¿ñìýë õýðýãñýë
964Technological progress Òåõíîëîãèéí ºñºëò äýâøèë
965Total cost of personnel Áîëîâñîí õ¿÷íèé íèéò çàðäàë
966Terminology of accounting Íÿãòëàí áîäîõ á¿ðòãýëèéí íýð òîìü¸î
967Traditional Bussiness environment Áèçíeñèéí óëàìæëàëò îð÷èí
968Timing of audit procedure Aóäèòûí ãîðèìûí õóãàöàà
U U
969Unallocated central assets õóâààðèëàãäààã¿é òºâëºðñºí õºðºíãº
Unprofitable condition of the
970 ãýðýýíèé àøèãã¿é íºõöºë
contract
Underlying instrument of
971 íÿãòëàí áîäîõ á¿ðòãýëèéí ¿íäñýí õýðýãë¿¿ð
accounting
972Unrelated parties õîëáîîã¿é òàëóóä
973Unused amounts Àøèãëàãäààã¿é ä¿í
974Use of commodity Áàðààíû àøèãëàëò
975Use of computer network Êîìïüþòåðèéí ñ¿ëæýýíèé àøèãëàëò
976Use of provisions ͺºöèéí àøèãëàëò
977Underlying information Ñóóðü ìýäýýëýë
V V
978Valid expectation Õ¿÷èíòýé õ¿ëýýëò
979Valuation of assets Õºðºíãèéí ¿íýëãýý
980Valuation services ¯íýëãýýíèé ¿éë÷èëãýý
981Valuation ¯íýëãýý
982Value ¿íý öýíý
983Value at risk Ýðñäýëòýé ¿íý öýíý
984Value in use Àøèãëàëòûí ¿íý öýíý
985Value of the current assets Ýðãýëòèéí õºðºíãèéí ¿íý öýíý
986Variations in contract work Ãýðýýí äàõü àæëûí ººð÷ëºëò¿¿ä
Ãàçàð àøèãëàëòûí õ¿÷èí òºãºëäºð çºâøººðëèéí
987valid license of land utilization
áè÷èã
Violation of certain articles of the
988 Àóäèòûí õóóëèéí òîäîðõîé çààëòûã çºð÷èõ
Audit law
W W
989Write off in the balance sheet Áàëàíñ äàõü õàñàõ áè÷èëò
990Worker Àæèë÷èí
991Willing parties ñîíèðõîã÷ áóþó õ¿ñýëòýé áàéãàà òàëóóä
992Withdraw the capital back õºðºí㺠òàòàí àâàõ, áóöààõ
Write down from the real value of
993 õºðºíãèéí áîäèò ¿íýëãýýíýýñ äîãóóð áè÷èõ
asset
994Working capital Ажлын капитал
995Working paper Àæëûí áàðèìò материал
996Weighted everage cost æèãíýñýí äóíäàæ ºðòºã
997Warranty Áàòàëãàà
998Wasted assets ¿ðýãäñýí õºðºíãº
999Walue Added Tax Íýìýãäñýí ºðòãèéí àëáàí òàòâàð
###Write down, to Áóðóóëæ áè÷èõ