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Dutch to English translations [PRO]
Bus/Financial - Economics | | Dutch term or phrase: overlopende activa | | activa verspreid over verschillende perioden |
|  Silvy CoddeKudoZ activityQuestions: 96 ( 4 open) ( 6 without valid answers) ( 11 closed without grading) Answers: 18
| | Local time: 12:35
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| | Prepayments and accrued income/ | Explanation:
Accrued income and prepaid expenses
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Note added at 17 mins (2004-04-20 18:10:53 GMT)
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http://www.accounts-explained.co.uk/cgi-bin/hy_display.cgi?p...
Prepayments and accrued income
A prepayment is an amount paid in advance of the expected benefits being received; e.g. A rent bill paid in full, half of which however relates to the next accounting period. Accrued income represents amounts which have been earned at the balance sheet date but which the company has not become entitled to bill or receive.
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Note added at 31 mins (2004-04-20 18:24:45 GMT)
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http://www.nationwide.co.uk/annual_report_2002/notes/notes19...
PREPAYMENTS AND ACCRUED INCOME
Other prepayments and accrued income includes Group and Society £2.6 million (2001 - £nil million) being the cumulative excess of contributions paid to the pension fund over the pension charge
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Note added at 34 mins (2004-04-20 18:28:35 GMT)
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http://www.singer-friedlander.com/accounts/profit-loss-accou...
CONSOLIDATED BALANCE SHEET
ASSETS
Cash and balances at central banks 541 167
Loans and advances to banks 154,948 405,821
Settlement balances 2,879 -
Loans and advances to customers 1,253,565 1,097,012
Debt securities 603,051 443,264
Equity shares 4,960 2,669
Interests in associated undertakings 269 34,584
Intangible fixed assets - goodwill 6,055 7,686
Intangible fixed assets - negative goodwill (1,359) (2,716)
Tangible fixed assets 137,510 109,648
Other assets 22,341 28,507
PREPAYMENTS AND ACCRUED INCOME 19,643 18,796
Total assets 2,204,403 2,145,438
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Note added at 14 hrs 25 mins (2004-04-21 08:19:16 GMT)
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\'Accrued assets\' is commonly known in the US as \'accrued revenue\'. My Dictionary of Accounting by Professor R.H. Parker (a UK publication and scholar) does not even list the term \'accrued assets\'.
Baron\'s Dictionary of Accounting Terms, on the other hand (a US publication) lists \'accrued assets\' but merely as a reference to \'accrued revenue\', which it defines as follows: \'money which has been earned but not received as at the end of the reporting period; also called accrued assets. The accrued asset is shown under \'current assets\' in the balance sheet. In my experience in accounting and auditing (a period spanning 22 years before swithching to translation) \'accrued assets\' is not as commonly used in the US as \'accrued revenue\' and very infrequently used outside the US. This still leaves the translation of \"overlopende activa\" incomplete, however, because \'prepaid expenses\' or \'prepayments\' are part of the equation as well. This would leave the option of translation this Dutch term by \'Accrued revenue and prepaid expenses\', and this would probably be the most commonly used term in the US. |
| Selected response from:
xxxjarry
South Africa
Local time: 12:35
| Grading comment Thanks a lot for your answer!
4 KudoZ points were awarded for this answer |
| |
| Discussion entries: 0 |
|---|
Automatic update in 00:
|
6 mins confidence:   peer agreement (net): +1 accrued assets
Explanation:
Table 32. Balance Sheet by US Federal Electric Utility on ...
... 0 0 0 0 Total Other Property & Investments..... 0 0 0 0 Current
and Accrued Assets Cash, Working Funds & Investments..... ...
www.eia.doe.gov/cneaf/electricity/public/t32ap01.txt - 17k - Cached - Similar pages
Balance Sheet by Major US Publicly Owned Electric Utility Within ...
... Current and Accrued Assets, Cash, Working Funds & Investments, 3,946, 6,836. ... Accrued
Utility Revenues, 0, 790. Miscellaneous Current & Accrued Assets, 0, 175. ...
www.eia.doe.gov/cneaf/electricity/ public/t26p01p85.html - 14k - Cached - Similar pages
[ More results from www.eia.doe.gov ]
[PDF] Form U-13-60
File Format: PDF/Adobe Acrobat - View as HTML
... V 9 Fuel Stock Expenses Undistributed Schedule VI 10 Stores Expense Undistributed
Schedule VII 10 Miscellaneous Current and Accrued Assets Schedule VIII 11 ...
www.sec.gov/about/forms/formu-13-60.pdf
| Dave Greatrix
United Kingdom
Local time: 11:35
Native speaker of:  English
PRO pts in category: 4
|
| |
12 mins confidence: peer agreement (net): +4 Prepayments and accrued income/
Explanation:
Accrued income and prepaid expenses
--------------------------------------------------
Note added at 17 mins (2004-04-20 18:10:53 GMT)
--------------------------------------------------
http://www.accounts-explained.co.uk/cgi-bin/hy_display.cgi?p...
Prepayments and accrued income
A prepayment is an amount paid in advance of the expected benefits being received; e.g. A rent bill paid in full, half of which however relates to the next accounting period. Accrued income represents amounts which have been earned at the balance sheet date but which the company has not become entitled to bill or receive.
--------------------------------------------------
Note added at 31 mins (2004-04-20 18:24:45 GMT)
--------------------------------------------------
http://www.nationwide.co.uk/annual_report_2002/notes/notes19...
PREPAYMENTS AND ACCRUED INCOME
Other prepayments and accrued income includes Group and Society £2.6 million (2001 - £nil million) being the cumulative excess of contributions paid to the pension fund over the pension charge
--------------------------------------------------
Note added at 34 mins (2004-04-20 18:28:35 GMT)
--------------------------------------------------
http://www.singer-friedlander.com/accounts/profit-loss-accou...
CONSOLIDATED BALANCE SHEET
ASSETS
Cash and balances at central banks 541 167
Loans and advances to banks 154,948 405,821
Settlement balances 2,879 -
Loans and advances to customers 1,253,565 1,097,012
Debt securities 603,051 443,264
Equity shares 4,960 2,669
Interests in associated undertakings 269 34,584
Intangible fixed assets - goodwill 6,055 7,686
Intangible fixed assets - negative goodwill (1,359) (2,716)
Tangible fixed assets 137,510 109,648
Other assets 22,341 28,507
PREPAYMENTS AND ACCRUED INCOME 19,643 18,796
Total assets 2,204,403 2,145,438
--------------------------------------------------
Note added at 14 hrs 25 mins (2004-04-21 08:19:16 GMT)
--------------------------------------------------
\'Accrued assets\' is commonly known in the US as \'accrued revenue\'. My Dictionary of Accounting by Professor R.H. Parker (a UK publication and scholar) does not even list the term \'accrued assets\'.
Baron\'s Dictionary of Accounting Terms, on the other hand (a US publication) lists \'accrued assets\' but merely as a reference to \'accrued revenue\', which it defines as follows: \'money which has been earned but not received as at the end of the reporting period; also called accrued assets. The accrued asset is shown under \'current assets\' in the balance sheet. In my experience in accounting and auditing (a period spanning 22 years before swithching to translation) \'accrued assets\' is not as commonly used in the US as \'accrued revenue\' and very infrequently used outside the US. This still leaves the translation of \"overlopende activa\" incomplete, however, because \'prepaid expenses\' or \'prepayments\' are part of the equation as well. This would leave the option of translation this Dutch term by \'Accrued revenue and prepaid expenses\', and this would probably be the most commonly used term in the US.
| xxxjarry
South Africa
Local time: 12:35
Works in field
Native speaker of: English
PRO pts in category: 12
|
| | Grading comment | Thanks a lot for your answer! |
|
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| |
The translation workplace 
