Glossary entry (derived from question below)
English term or phrase:
deferrals revenue amount
German translation:
abgegrenzte Erträge
Added to glossary by
Sandra Gerstner
Jan 25, 2007 12:55
17 yrs ago
4 viewers *
English term
deferrals revenue amount
English to German
Bus/Financial
Accounting
sales accruals analysis
Sales accruals analysis
The report shows accrued and deferred cost and revenue data as recorded in accounting documents, as result of, revenue recognition procedures within accounting. It explains all data posted to the revenue recognition clearing accounts in quantity and in amount.
Some of the key figures include:
***Deferrals revenue amount***
Deferrals revenue quantity
Deferrals cost amount
Accruals revenue amount
Accruals revenue quantity.....
Wer kennt sich mit sowas aus?
Vielen Dank!
The report shows accrued and deferred cost and revenue data as recorded in accounting documents, as result of, revenue recognition procedures within accounting. It explains all data posted to the revenue recognition clearing accounts in quantity and in amount.
Some of the key figures include:
***Deferrals revenue amount***
Deferrals revenue quantity
Deferrals cost amount
Accruals revenue amount
Accruals revenue quantity.....
Wer kennt sich mit sowas aus?
Vielen Dank!
Proposed translations
(German)
3 +2 | abgegrenzte Erträge | Kim Metzger |
4 -1 | Rückstellungen Einkommensbetrag | swisstell |
Proposed translations
+2
4 hrs
Selected
abgegrenzte Erträge
I'm not an accounting specialist, so I took the liberty to ask one of our accounting gurus to take a look at this question. Here's what Robin Bonthrone http://accurapid.com/journal/13prof.htm wrote:
Nothing, but nothing, to do with Rückstellungen (which, as provisions, are of course "liabilities of uncertain timing and amount").
These are "abgegrenzte Erträge" or "abgegrenzte Erlöse",
also known in German accounting as "transitorische Passiva".
They are included in the "passive Rechnungsabgrenzungsposten"
(PRAP) in the balance sheet.
"Accrued revenue" is "antizipative Aktiva", which are included in the "sonstige Vermögensgegenstände" item in the balance sheet.
"Deferred costs" (deferred expenses) are "abgegrenzte
Aufwendungen", also known in German accounting as "transitorische
Aktiva", which are included in the "aktive Rechnungsabrenzungsposten" (ARAP) in the balance sheet.
You may also care to note in your reply that "deferred revenue"
is also sometimes referred to in German as "Umsatzabgrenzung(en)", but this only holds true if "revenue" refers to the income generated from the entity's primary business activities, and not e.g. incidental or financial income.
Nothing, but nothing, to do with Rückstellungen (which, as provisions, are of course "liabilities of uncertain timing and amount").
These are "abgegrenzte Erträge" or "abgegrenzte Erlöse",
also known in German accounting as "transitorische Passiva".
They are included in the "passive Rechnungsabgrenzungsposten"
(PRAP) in the balance sheet.
"Accrued revenue" is "antizipative Aktiva", which are included in the "sonstige Vermögensgegenstände" item in the balance sheet.
"Deferred costs" (deferred expenses) are "abgegrenzte
Aufwendungen", also known in German accounting as "transitorische
Aktiva", which are included in the "aktive Rechnungsabrenzungsposten" (ARAP) in the balance sheet.
You may also care to note in your reply that "deferred revenue"
is also sometimes referred to in German as "Umsatzabgrenzung(en)", but this only holds true if "revenue" refers to the income generated from the entity's primary business activities, and not e.g. incidental or financial income.
Note from asker:
Thank you very much for your very detailed answer. |
Peer comment(s):
agree |
Ted Wozniak
: with Robin's explanation re Abgrenzungen (deferrals) and antizipative (accrued)
2 hrs
|
agree |
RobinB
: well, I would agree, wouldn't I :-) Kim: a more recent profile is to be found here http://www.fb-partners.com/pages_e/management_e.html as that article I wrote for Gabe is now nearly 7 years old!
3 hrs
|
4 KudoZ points awarded for this answer.
Comment: "Vielen, vielen Dank Kim und Robin!"
-1
11 mins
Rückstellungen Einkommensbetrag
Rückstellungen von Einkommensbeträgen
Note from asker:
Dankeschön - was sind aber dann die Accruals...? |
Peer comment(s):
disagree |
Kim Metzger
: I think we need to wait for a specialist in finance. Rückstellungen are provisions. http://www.proz.com/kudoz/359989
2 hrs
|
Discussion