Translation of "comptabilité agricole " (French → English) :

agricultural accounts

Farm Accounting Standardization Manual : a manual of farm accounting terminology, reporting policies, and ratios to enhance sound farm management practices [ Farm Accounting Standardization Manual ]

Farm Accounting Standardization Committee

electronic farm record keeping system

economic accounts for agriculture

standardised accounting system [ national accounting system of the United Nations | national standard accounting system | standardisation of accounts | standardised accounting plan | standardized accounting system ]

European accounting system [ ESA | European system of accounts | European system of integrated economic accounts | European system of national and regional accounts | European system of national and regional accounts in the European Union ]

animal-powered farm machine combine harvester derrick, hay farm machinery NOS reaper thresher

However, since the agricultural financial year covers expenditure paid and revenue received and entered in the accounts of the Funds budget by the paying agencies in respect of financial year "N" beginning on 16 October of year "N-1" and ending on 15 October of year "N", the provisions relating to the accreditation and withdrawal of accreditation of paying agencies and coordinating bodies and the Commission's relevant powers, to the financial management of the Funds such as the budget ceiling, the reserve for crises in the agricultural sector, the financial discipline, and to the assignment of revenue should apply as from an earlier date ...[+++] corresponding to the beginning of the financial year 2014 (i.e. 16 October 2013).

Without prejudice to special provisions on declarations of expenditure and revenue relating to public intervention laid down by the Commission pursuant to point (a) of Article 46(6), the agricultural financial year shall cover expenditure paid and revenue received and entered in the accounts of the Funds' budget by the paying agencies in respect of financial year "N" beginning on 16 October of year "N-1" and ending on 15 October of year "N".

The global provisional commitments relating to the European Agricultural Guarantee Fund (hereinafter ‘EAGF’) and the corresponding payments shall also be recorded in the budget accounts.

In order to ensure the proper management of the appropriations entered in the budget of the Union for the European Agricultural Guarantee Fund (EAGF) and the European Agricultural Fund for Rural Development (EAFRD) (‘the Funds’), paying agencies should keep separate accounts relating exclusively to payments made and revenues assigned from and to each Fund.