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účtuje na vrub nákladů tvorbu rezerv

English translation: reserves/allowances are included into costs / are expensed

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12:08 May 28, 2008

Czech to English translations [PRO]
Bus/Financial - Accounting

Czech term or phrase: účtuje na vrub nákladů tvorbu rezerv

Společnost účtuje na vrub nákladů tvorbu rezerv a opravných položek na krytí všech rizik, ztrát a znehodnocení, které jsou ke dni sestavení účetní závěrky známy.

Kateřina Suchánková KudoZ activity Questions: 176 (2 open) (1 without valid answers) (5 closed without grading) Answers: 174 Czech Republic
Local time: 22:57

English translation:reserves/allowances are included into costs / are expensed

Explanation:
"Expensed" je něco jako "rozpuštěny"; vyplývá z toho, že jsou zahrnuty do nákladů téhož účetního období (používá se často u nákladových položek, které se do nákladů rozpouštějí několik let). Takže nevím, zda se Vám to bude hodit. Dá se říci také "expensed to the profit and loss account as incurred", t.j. jednoznačně celá částka v roce, kdy náklad vznikl, a nikoli postupně.

Nebylo by špatné ani "reserves are deductible for tax purposes", ale to byste musela mít jistotu, že jsou opravdu všechny uznatelné, a ani by se tomu nedalo říkat překlad. :)

K "reserves vs. allowances": http://blog.accountingcoach.com/reserve-provision/

Selected response from:

Jana Zajicova

Grading comment

4 KudoZ points were awarded for this answer

Summary of answers provided

...posts creation of provisions/allwances on the expense account

srubkova

charges reserve account

rosim

debits the creation of provisions to its Cost

Pavel Blann

reserves/allowances are included into costs / are expensed

Jana Zajicova

Discussion entries: 2

Answers

1 hr confidence:

účtuje na vrub nákladů tvorbu rezerv

reserves/allowances are included into costs / are expensed

Jana Zajicova
Specializes in field
Native speaker of: Czech
PRO pts in category: 8

5 hrs confidence:

debits the creation of provisions to its Cost

Explanation:
další možnost

Reference: http://www.kpmg.ch/issues/en/12117_13191.htm

Pavel Blann
Local time: 22:57
Native speaker of:

Czech
PRO pts in category: 28

1 day2 hrs confidence:

charges reserve account

Explanation:
...

rosim
Local time: 22:57
Works in field
Native speaker of:

Czech

2 days18 hrs confidence:

...posts creation of provisions/allwances on the expense account

Explanation:
účtuje znamená zaúčtovává proto post
reservy podle GAAP provisions
účet nákladů expense account

srubkova
Czech Republic
Local time: 22:57
Native speaker of:

Czech
PRO pts in category: 8

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Changes made by editors

May 28, 2008 - Changes made by Pavel Janoušek:
Language pair	English to Czech => Czech to English

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účtuje na vrub nákladů tvorbu rezerv

English translation: reserves/allowances are included into costs / are expensed

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účtuje na vrub nákladů tvorbu rezerv

English translation: reserves/allowances are included into costs / are expensed

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KudoZ™ translation helpThe KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.

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The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.