Audit and economical analysis

Разделительный баланс
A large enterprise is a balance sheet created at the time of division into several small businesses
Birlashtirish balansi	Joining balance	Присоединенный баланс	Balance that is created when several businesses are merged with an enterprise
Birmartalik balans	A once-time balance	Разовый баланс	Balance sheet created on a single business basis
Yig‘ma balans	Summary balance	Сводной баланс	Is based on one-time balances and reflects the economic resources of the associations (ministries, committees and departments)
Mustaqil Balans	Independent Balance	Независимый баланс	Balance sheet created by all enterprises with a legal entity
Alohida balans	Particula rbalance	Особый баланс	Balance sheet formulated by structural subdivisions of the enterprise (branches, divisions, subsidiaries and dependent companies, etc.)
Brutto balans	Brutto balance	Брутто баланс	Balance sheet containing regulators
Netto balans	Netto balance	Нетто баланс	Balance of deductible amount of substances regulating the total value of the balance
Tashqi qarz	External payable	Внещный долг	Bank loans and borrowings, advance payments, and part of creditworthy commitments to suppliers
Ichki qarz	Internal payable	Внутренный долг	Interests of the enterprise on salaries, taxes, payments and debts, interests on borrowed funds, obligations on dividends to shareholders
Aktivlar	Assets	Активы	Economic resources that are controlled by the subject and are subsequently derived from previous activities to earn income from them
Majburiyatlar	Liabilities	Обязательства	It is the duty of the debtor to make a certain business in favor of the creditor, such as transfer of property, performance of work, payment of money and other obligations, or to abstain from certain behaviors
Xususiy kapital	Equity capital	Собственный капитал	Equity capital of the enterprise, equity capital, reserve capital and retained earnings
Buxgalteriya balansini gorizontal tahlili	Horizontal analysis of balance sheet	Горизонтальный анализ бухгалтерского баланса	The comparative analysis of items and items of accounting balance and the system of indicators in absolute and relative terms, at the beginning or the reporting period
Buxgalteriya balansi vertikal Tahlili	Vertical analysis of balance sheet	Вертикальный анализ бухгалтерского анализа	Is called for a structured study of the absolute and relative expression of the components of the balance of payments and the system of indicators
Buxgalteriya balansini trend tahlili	Trend analysis of balance sheet	Трендовый анализ бухгалтеркого баланса	A method of comparing the elements and items of accounting balance with the base year or base year
Lizing	Lease	Лизинг	Is a separate type of financial lease, in which one party (lessor) assigns the property (leasing object) to a third party (seller) under leasing agreement on the instructions of the other party (lessee) and transfers it to the lessor on the terms and conditions set forth in the agreement, for a term of more than twelve months
Lizing ob’ektlari	Leasing objects	Объекты лизинга	Any non-consumable items, including enterprises, property complexes, buildings, structures, equipment, vehicles and other movable and immovable property used for entrepreneurial activity. Land plots and other natural objects, as well as other property that has been circulated or limited in circulation can not be objects of leasing
Lizing subektlari	Leasing subjects	Субъекты лизинга	Lessor, lessor and seller are subjects of leasing.
Lizingberuvchi	Leaser	Лизингодаттель	A lessor shall be recognized as a person who is the owner of an object of leasing for subsequent transfer to a lessee under a leasing agreement
Lizing oluvchi	Leaseholder	Лизингополучатель	The lessee is the person who purchased an object of leasing under the leasing agreement for possession and use
Sotuvchi	Seller	Продавец	The lessee is acknowledged as the seller of the object of leasing
Reyting baholash	Ranking	Рейтинговая оценка	Comprehensive evaluation of the activities of enterprises is based on the comparison of the system of key indicators compiled by the analyst and identification of the sequence of rankings, as well as the comparison of several results indicators as a benchmark
Odilona baholash	Faire valuation	Справедливая оценка	The entity's property and production costs are explained by the revaluation of the financial position and financial performance of the entity, taking into account changes in the market, irrespective of its activity. This concept is appropriately applied to conventional assessment, clear assessment, legal assessment, rule of law assessment
Daromadlar	Revenues	Даходы	An increase in assets or a decrease in liabilities during the reporting period
Harajatlar	Expenses	Расходы	A decrease in assets or an increase in liabilities during the reporting period.
Moliyaviy natija	Financial result	Финансовый результат	Is the final economic downturn of the business entity as expressed in profit or loss.
Marjinal daromad (foyda)	Margin	Маржинанальный прибыл	The net proceeds from the sale are based on the deductible expenses.
O‘zgaruvchan harajatlar	Variable costs	Переменные расходы	(international practice) .- costs varying according to product fluctuation. With the increase in product unity, the proportion that grows to one unit increases
O‘zgarmas (doimiy) harajatlar	Fixed costs	Постоянные расходы	(international practice) - costs that can not be changed in line with the change in the volume of production. With the increase in the volume of production, the proportion of its products decreases.
Mahsulot sotishdan sof foyda	Net income from sale	Чистая прибыл от продажи продукции	(constant) costs of the marginal profit (international practice).
Moliyaviy Natijalarto‘g‘risidagihisobotning maqsadi	Aim of the Statement on financial results	Цель отчета О финансовых результатов	Is a method that reflects the financial performance of a business entity for the reporting period and the understanding of various aspects of its activities
Mahsulotni sotishdan olingan yalpi foyda (yokizarar)	Value profit (or loss) from sale	Валавая прибыль (убыток) от продажи продукции	Is calculated as the difference between the net proceeds from sales and the production cost of the product sold
Asosiy faoliyatdan ko‘rilgan Foyda (yokizarar)	Profit (or loss) from principal activity	Прибыл (убиток) от основной деятельности	The difference between the gross profit of the product and the period expenses, and the other income and expenses from the principal activity:
Xo‘jalik faoliyatidan olingan foyda (yokizarar)	Profit (or loss) from activity	Прибыль (убыток) от общехохяйственной деятельности	The amount of profit received from the principal activity and the results of the financial activities.
Xo‘jalik umumiy faoliyati deganda	General business activity	Общехозяйственный деятельности	Any entrepreneurial activity aimed at the strengthening and development of economic benefits of an undertaking.
Soliq to‘langungacha olingan foyda (zarar)	Pretaxprofit (loss)	Прибыль (убыток) до уплати налогов	The result of the economic activity and the sum of the immediate (not anticipated) profit (loss)
Yilning sof foydasi (zarari)	Net profit (loss)	Годовая чистая прибыль	After taxation, adjusts the amount of profits that can be left at the discretion of the business entity and in the free ownership.
Sotishdan olingan sof tushum	Net revenue from sale	Чистая вируча от продажи	From the sale of goods (works, services), added value, excise tax and export customs duties, as deductions. It does not include the return of goods, discounts for buyers, and so on.
Operatsion faoliyatdan daromadlar va harajatlar	Revenues and expense from operating activity	Даходы и расходы операционной деятельности	And other operating income (other than sales).
Favqulodda daromad (zarar)	Emergency income (loss)	Черезвичайные даходы	As a result of events or transactions which are clearly distinguishable from ordinary activities of the undertaking, that is, frequently or in the regular way.
Tushum -harajat-natija	Revenue-cost-result	Взаимоотношения даход-расход- Результат	Compliance with revenue and expenses for the reporting period means that only the expense in the current period will be reflected in the cost of earnings. If it is difficult to establish direct linkages between income and expense, the costs are distributed between several reporting periods in accordance with any distribution system. This example refers to depreciating costs that are allocated over several years.
Taqsimlanmagn foyda	Undistributed profit	Нераспределенный прибыль	Non-distributed portion of pure profit. Since the date of opening of the enterprise, the total amount of profits will be deducted from the account.
Bankrotlik (iqtisodiynochorlik)	Bankruptcy	Бонкротства	The inability of the debtor to fully satisfy the creditors' demands for monetary obligations and (or) to perform their obligations on mandatory payments fully recognized by the economic court
Kelishuv bitimi	Agreement	Соглашения	The parties to the dispute on the dissolution of a judicial dispute on a reciprocal basis
Kreditorlar	Creditors	Кредиторы	The debtor is liable to any legal or natural person in respect of monetary obligations and (or) compulsory payments obligations, such natural or legal persons (the debtor is liable for damages to life or health of the individual except for the founders (participants) of the debtor-legal entity on the obligations arising out of its participation, as well as its participation,
Kreditorlar yig‘ilishi (kreditorlar qo‘mitasi) vakili	Meeting of creditors	Собрания кредиторы	The person participating in the bankruptcy case is a creditor meeting or a person authorized by the creditors' committee
Kuzatuv	Observance	Наблюдения	The economic court shall have the right to keep the property of the debtor in relation to the legal entity, to ensure the safety of its property, to carry out financial, state analyzes of the debtor, from the moment of receipt of the application for the debtor's bankruptcy bankruptcy
Majburiy to‘lovlar	Compulsory payments	Обязательные платежи	Taxes and other compulsory payments to the state budget for civil trust funds
Moratoriy	Moratorium	Мораторий	Suspension of the obligation of monetary liabilities and (or) mandatory payments by the debtor legal entity
Pul majburiyati	Currency liability	Денежные обязательств	The obligation to pay a certain amount of money to the creditor according to the debtor's civil-law and other instruments stipulated by the legislation
Sud boshqaruvchisi	Judge Manager	Судебний Управляюший	(interim manager, rehabilitation manager, supervisor, liquidation manager) - a person appointed by the economic court for bankruptcy proceedings
Sudgacha sanatsiyaqilish	Sanation till judge	Санация до суда	Measures to be taken by the founders (participants) or the property of the debtor's legal entity, the creditors of arbitrators to recover the debtor's solvency and prevent bankruptcy
Sud sanatsiyasi	Judge readjustment	Судебная санация	The bankruptcy process applied by the economic court to the debtor-legal entity against the debtor's manager to restore its solvency and to control the debtor's business in order to repay debts to creditors
Tashqi boshqaruv	External managemet	Внешнее управления	The bankruptcy proceedings applied by the economic court to the debtor's legal entity to transfer the powers of the debtor to manage the debtor's affairs for recovery of its solvency
Tashqi boshqaruvchi	External manager	Внешний управляющий	A candidate who is fully elected by the creditor, debtor, proprietor, authorized state body and fully responsible for the management of the enterprise
Qarzdor	Debtor	Дебитор	A legal entity or an individual entrepreneur who is not able to meet the creditors' claims on monetary obligations and (or) to perform their obligations under compulsory payments
Raqobat	Rivalry	Конкуренция	Competition of economic entities (competitors), in which their independent actions exclude or limit the possibility of unilaterally influencing the general conditions of the commodity circulation in the commodity or financial market.
Insofsiz Raqobat	Unfair rivalry	Недобросовестная конкуренция	Whether the undertaking or group of persons, which is contrary to the legislation, rules of business, and which leads to advantages of economic activity, and can damage or damage to other undertakings (competitors) or any other action that could or might hinder their business reputation
Korxonaning “tashkil etilish” davri	“formation” period of enterprise	Создания предприятий	New commodities are offered to the market and the market demand for it is low and sales are low.
Iqtisodiy Nochorlikni aniqlash modellari	Model sof Bancrupcy determination	Моделы Определения экономических не састоятельности	A complex of methods for evaluating economical vulnerability and conditionality. Economic vulnerability identification models do not fit each country-specific model. This can be explained directly by the financial conditions of the country, inflation levels, financing, credit diversity, tax and budget policies, accounting and depreciation policy, business efficiency and effectiveness and so on.
Iqtisodiy nochorligini o‘rganishda baholanuvchi indikatorlar	To be evaluated indicators in learning economic bancrupcy	Оценочние индикаторы определения экономических несостоятельности	Is a system of indicators that can be used to assess economic uncertainty
Iqtisodiy nochor deb e’lon qilingan korxonalarga nisbatan qo‘llaniladigan tadbirlar	Procedures to be used in bancrupcy entities	Процедуры при состояние экономических несостоятельности	Measures to be taken to prevent and eliminate the vulnerability. Usually their rehabilitation (financial support); change of direction of activity; diversification (transition to product production in not more than one nomenclature); voluntary termination; compulsory closing forms are applied
Aktivlik tushunchasi	Activeness	Активность	Is a concept that has a positive quality classification
Ish aktivligi	Worka ctiveness	Деловая активность	Is a quality mark that determines the reputation, reputation, glory, and power of the enterprise on the market. The corporate business activity refers to the conversion of its principal and current assets and the reliability of debt.
Korxonaning asosiy kapitali	Main capital	Основной капитал предприятий	Is an essential element of ensuring financial sustainability in terms of the driving force of working capital, the most important condition for the growth of the workforce, the important factor, status, movement and effectiveness of economic growth
Korxonaning aylanma kapitali	Working capital	Оборотный (рабочий) капитал предприятий	Permanent working capital (cash, accounts receivable and tangible fixed assets), current assets' money size
Xususiy kapital	Equity capital	Собственный капитал	The capital of the enterprise, the charter capital, the reinsurance capital and the retained earnings.
Qarz kapitali	Loan	Ссуда	Source of borrowing and borrowing
Aylanish davri	Circulation period	Срок обращения	A time scale for a single cycle of assets, capital, and liabilities
Aylanish koeffitsenti	Turn over ratio	Коэффицент обращения	The number of assets, equity and liabilities (as per the quality mark)
Korxona Mulkining umumiy aylanuvchanligi	Total Turnover of property	Обрачиваемость имушества предпиятий	Affect the business ownership and the turnover of all assets. This figure is based on the average annual value of the asset (property) net sales
Joriy aktivlarning aylanuvchanligi	Current assets turnover	Оборачиваемость текущих активов	Regulates the level of current assets in the current period. This figure is based on the average annual yield of current assets
Тмз aylanuvchanligi	Inventories turnover	Оборачивемость тмз	The enterprise regulates the volatility of the material inventory. Net sales are estimated based on the average annual value of the inventory
Pul mablag‘larining aylanuvchanligi-	Money funds turnover	Оборачиваемость денежных средств	Adjusts the volatility of cash flows in the current period. Net gain on sales is based on the average value of cash
Debitorlik majburiyatlari aylanuvchanligi	Receivables turnover	Оборачиваемость дебиторских задолженность	Adjusts the volatility of the entity's accounts receivable and is based on the net sales value to the fair value of the accounts receivable
Xususiy kapital aylanuvchanligi	Equity capitalturnover	Оборачиваемость собственных оборотных средств	It also stimulates the circulation of its capital. Net gains on sales are based on the fair value of the equity capital
Qarz kapitali aylanuvchanligi	Loans turnover	Оборачиваемость ссудных капиталов	The volatility of the borrowed funds. The net income from the sale of goods is based on the fair value of the liability
Ishlab chiqarish va moliyaviy sikl	Production and financial cycle	Производственный и финансовый циклы	The cyclical cycle of cyclical reserves and receivable liabilities is evaluated, and the cyclical cycle of the cycle of production cycles and the reciprocal cycle of creditors' liabilities are evaluated.
Bozoraktivligi	Market activeness	Риночная активность	The market's attractiveness on the market. There are usually two types of attractiveness in the market. It is broad and narrow. In the broadest sense, the attractiveness reflects the trust of investors, goods suppliers, competitors, buyers and customers to the enterprise, in the narrower sense, the stock exchange's stock market or market representative
Kredit	Credit	Кредит	(credit debt-debt) 1) costs of income-loss book; 2) livestock lending, as well as money, money to be loaned; 3) money, money spent for certain expenses; state k. - borrowing by the state of issuing bonds. The bank, the insurance community and all segments of the population may be lenders. Bank k. - debt to juridical and physical persons in the form of cash loans. Commercial k - selling one product to the other one on condition that the product is paid later. International k. - debt bonding, lending relationships between states.
Avans - bunak	Advance	Аванс	Prepaid money, products, food, etc., on a case-by-case basis.
Avizo	Avizo	Авизо	A formal statement about a transaction, an issue of debit and credit transactions, notes, account balances, money transfers, checks, letters of credit, and other records made by the bank to customers
Akkreditiv	Accreditive	Аккредитив	A bank or bank depository issued to a bank or a cashier for a certain amount of money to a person or organization, for example, a document issued by a bank for receiving a deposit from any savings bank
Asosiy kapital	Capital	Основной капитал	Is a part of the labor product that participates in the production process for several years and is self-generating products
Aylanm akapital	Working capital	Оборотный капитал	Raw material, material resources in energy resources, and capitalized in a production cycle, fully transferring its value to the product
Bank	Bank	Банк	Providing intermediaries for loans, grants, payments between parties and other accounts, providing businesses and the general public with money, co-ordinate and uninterruptedly interfering with temporary and idle funds of legal entities and individuals credit and financial institution performing transactions with gold, foreign currencies. Paying interest on depositors at a fixed rate, and interest rates higher than those borrowed, and the difference between these interests is the bank's profit.
Bank foiz stavkasi	Bank interestrate	Ставка банковского процента	The amount of remuneration for the use of bank loans is charged as a percentage of the loan amount. Bfs. As a variable indicator, the bank loan is changed depending on the debt needs. The amount of bfs is determined according to the agreement between the bank and the client, depending on the terms and conditions of the debt repayment
Valyuta	Currency	Валюта	The currency of the country and its type (gold, silver, paper, money)
Valyuta kursi	Currency course	Курс валют	Currency value of the country's currency expressed in other currency. Vk there are some types of fixed and variable types
Valyuta konvertirlashuvi	Currency convertizing	Конвертация валют	Its ability to exchange it to other foreign currencies
Giperinflyasiya	Hyperinflation	Гиперинфляция	Excessive inflation, rapid price increases, a dramatic decline in the value of money, and a minimal effort to earn money. Under the conditions of g. Prices can not be adjusted completely
Jahon valyuta tizimi	World currency system	Мировая валютная система	International money-credit relations, which are based on the development of the world market and are supported by interstate agreements
Jahon puli	World money	Мировые денги	International payment and payment instrument, international value expression. M: national currency, which has a reputed value of gold or internationally recognized assets
Inflyasiya	Inflation	Инфляция	The amount of circulated banknotes in circulation exceeds the sum of the offered commodity price; 2) depreciation of money as a result of excessive cash withdrawal. This situation occurs during the elimination of the difficulties in the management of the economy, as a result of additional cash flows in case of decline in production.
Ipoteka	Mortgage	Ипотека	Mortgage, pledge of certain real estate (land, buildings, etc.) To obtain a loan.
Investitsiya	Investment	Инвестиция	It is understood that all kinds of national and intellectual wealth are the result of bringing income to business entities or achieving any creative effect
Real investitsiyalar	Real investments	Реальные инвестиции	(capital investments) - the use of monetary resources to the enterprise's financial and financial assets
Moliyav iyinvestitsiyalar	Financial investments	Финансовые инвестиции	Which is related to acquisition of elements of fixed capital and, in most cases, within the framework of investment projects.
Shaxsiy investitsiyalar	Private investments	Частные инвестиции	Which implies ownership and intellectual wealth that is invested in business activities by private individuals, companies, corporations and joint-stock companies
Investor	Investor	Инвестор	Who fulfills the investment acts
Investitsiya sub’ektlari	Investments subjects	Субъекти инвестиции	Physical persons, legal entities and the state with the property and intellectual wealth involved in investment activity
Investitsiyalar turi	Types of investments	Виды инвестиции	Institutional investors, individual investors
Institutsional investorlar	Institutional investors	Иснтуциональные инвесторы	They are experts and pay them for the strangers' money management
Investitsiya jarayoni	Investing process	Процессы инвестиции	- a mechanism for bringing those who are temporarily free of charge (for those who need them) with money.
Yakkainvestorlar	Individual investors	Индивыдуальные инвесторы	Manage their own funds for their own financial interests