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account prepaid

German translation: Vorauszahlungen

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

English term or phrase:	account prepaid
German translation:	Vorauszahlungen
Entered by:	Hans G. Liepert

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20:36 Oct 26, 2008

English to German translations [PRO]
Bus/Financial - Accounting / Bilanz

English term or phrase: account prepaid

Meine Frage bezieht sich auf eine Bilanz.

Auf der Seite der Aktiva taucht u.a. das Folgende auf:

"current assets:
cash
transaction monetary assets
notes receivable
dividend receivable
accrued interest receivable
account receivable
*account prepaid*
inventories
long-term debenture investment falling due in a year"

Im Prinzip ist es nur eine Kleinigkeit, aber kann mir jemand sagen, wie die *prepaid* Forderungen im Deutschen nicht nur inhaltlich richtig wiederzugeben sind, sondern auch wie sie im Bezug auf den in Bilanzen tatsächlich verwendeten Ausdruck bezeichnet werden?

Jonas_Je KudoZ activity Questions: 771 (4 open) (1 without valid answers) (22 closed without grading) Answers: 0
Local time: 17:38

Vorauszahlungen

Explanation:
Es kann sich nicht um Rechnungsabgrenzungsposten bzw. transitorische Aktiva handeln, da diese in der Bilanzgliederung nach US-GAAP erst nach den Inventories kommen - und die Bilanzgliederung ist heilig.

Selected response from:

Hans G. Liepert
Switzerland
Local time: 17:38

Grading comment

Danke!
4 KudoZ points were awarded for this answer

Summary of answers provided

4 +3

Vorauszahlungen

Hans G. Liepert

Anzahlungen

Goldcoaster

3 -1

Aufwandsabgrenzung/transitorische Aktiva

Nicole W.

Discussion entries: 2

Answers

28 mins confidence:

peer agreement (net): -1

Aufwandsabgrenzung/transitorische Aktiva

Explanation:
oder auch aktive Rechnungsabgrenzung

Reference: http://en.wikipedia.org/wiki/Prepaid_expense
Reference: http://de.wikipedia.org/wiki/Aktive_Rechnungsabgrenzung

Nicole W.
Ireland
Local time: 16:38
Native speaker of: German
PRO pts in category: 4

1 hr confidence:

peer agreement (net): +3

Vorauszahlungen

Hans G. Liepert
Switzerland
Local time: 17:38
Specializes in field
Native speaker of:

German
PRO pts in category: 890

Grading comment

Danke!

14 hrs confidence:

Anzahlungen

Explanation:
je nach Unternehmen könnte es sich hier auch um Anzahlungen i.S. von Teilzahlungen für noch nicht (gänzlich) vollbrachte Leistungen/Lieferungen handeln

Goldcoaster
Switzerland
Local time: 17:38
Native speaker of:

English,

German
PRO pts in category: 24

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Changes made by editors

Oct 28, 2008 - Changes made by Hans G. Liepert:
Created KOG entry	KudoZ term => KOG term
Oct 27, 2008 - Changes made by Steffen Walter:
Field (specific)	Finance (general) => Accounting

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account prepaid

German translation: Vorauszahlungen

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German translation: Vorauszahlungen

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