non-cash charge
Danish translation: ikke likvide poster
| 21:11 May 23, 2009 |
| English to Danish translations [PRO] Bus/Financial - Accounting / Annual accounts | |||||||
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|  Selected response from: Anne Kjaer Iversen Denmark Local time: 02:40 | ||||||
Grading comment
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| Summary of answers provided | ||||
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| 3 +1 | ikke likvide poster |
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| 3 +1 | nedskrivning |
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| 2 | apportbetaling |
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Answers
1 hr confidence: 
apportbetaling Explanation: according to Fagordbog/Gyldendal 'non-cash' is apport... non-cash input (i virksomhed, indskud) apportindskud I could however find only one link: http://www.dn-erhverv.dk/analyser/2/3-de-konkrete-skridt/ |
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9 hrs confidence: peer agreement (net): +1
peer agreement (net): +1ikke likvide poster Explanation: Eftersom det er regnskab vil jeg sige "ikke likvide poster" Definition Accounting term for an expense that does not require cash to be paid out. It is a real expense, though, and has to be charged against the incurring entity's earnings and recorded in its account books. Such expenses include amortization, depreciation, and depletion. http://www.investorwords.com/7412/non_cash_charge.html |
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10 hrs confidence: peer agreement (net): +1
peer agreement (net): +1nedskrivning Explanation: I dette tilfælde, når der er tale om værdiforringelse, vil jeg tro, du simpelthen kan oversætte med "nedskrivning" jvf. denne forklaring fra Investopedia: "Non-cash charges are typically against the depreciation, amortization, and depletion accounts on a company's balance sheet. Companies take these charges against earnings due to extraordinary circumstances such as accounting policy changes or significant depreciation of asset's market value. Any sort of charge will usually result in lower earnings in the period when the charge was made. Sometimes also referred to as a write down. " (http://www.investopedia.com/terms/n/noncashcharge.asp) En nedskrivning er jo netop en reduktion af et aktivs regnskabsmæssige værdi i forbindelse med særlige omstændigheder eller test for værdiforringelse. Det er selvfølgelig også en form for "ikke-likvid post", som Anne foreslår, men det kan jo dække over alle poster, der ikke involverer ind- eller udbetalinger. Example sentence(s):
Reference: http://www.kpmg.dk/view.asp?ID=2936 https://www.sparekassen-vendsyssel.dk/sparekassen/regnskab/aarsrapport_2007/Sparekassen%20Vendsyssel%20%C3%85rsrapport%202007%20i%20sammendr |
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