Mae 'diffyg gweithredol' yn cael ei ddefnyddio ar wefan Ymddirieoldaeth
GIG
Dyma rhywbeth tebyg ar un wefan, sydd efallai yn cynnig eglurhad:
ICAS reports operating deficit as intake rises
The Institute of Chartered Accountants in Scotland (ICAS) reported an
operating deficit of £200,000 in its 1999 annual report as it prepares
to welcome 1,000 new students this September.
During the year, the institute's wage bill rose by almost 9% to £4.65m
as it took new staff in its education and regulation departments. The
extra costs reflect ICAS's efforts to reform its syllabus and introduce
the Quality review which monitors members' professional competence
through regular site visits. The operating loss was offset by a profit
of £1.6m on the sale of its headquarters building in Queen Street,
Edinburgh.
-----Original Message-----
From: Discussion of Welsh language technical terminology and vocabulary
[mailto:[log in to unmask]] On Behalf Of Tiplady, Lisa
(PO - RoP)
Sent: 09 October 2003 14:07
To: [log in to unmask]
Subject: Operating deficit
A oes rhywun wedi cyfieithu'r uchod o'r blaen?
Y frawddeg yw:
In 2001-02, the further education sector reported an operating deficit
of £292,000 between 26 institutions.
Diolch,
Lisa
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