https://www.proz.com/kudoz/english-to-german/investment-securities/111237-initial-revenue-costs.html?
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initial revenue costs

German translation: anfängliche Herstellungskosten

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:initial revenue costs
German translation:anfängliche Herstellungskosten
Entered by: Pegmoe

14:55 Nov 18, 2001
English to German translations [PRO]
Bus/Financial - Investment / Securities / investment
English term or phrase: initial revenue costs
initial revenue costs

(from post completion review summary, capital expenditure manual)

Anlauf-Ertragskosten?
Pegmoe
anfängliche Herstellungskosten
Explanation:
revenue costs, ie the costs associated with producing revenue (Einnahmen, Erlöse) = Herstellungkosten
initial = anfänglich

Incidently, I've just be through translating a text from German into English, where according to the client's preferred terminology "Herstellungskosten" had to be rendered "cost of revenue" / "revenue costs".
Selected response from:

Beate Lutzebaeck
New Zealand
Local time: 18:01
Grading comment
Thanks to all of you guys! I appreciate your comments!
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2anfänglicher erfolgswirksamer Aufwand
Sabine Tietge
4 +1anfängliche Herstellungskosten
Beate Lutzebaeck
4anfängliche Herstellungskosten der zur Erzielung der Umsatzerlöse erbrachten Leistungen
Alison Schwitzgebel
3 -2urspruengliche (anfaengliche) Steuerkosten
Regula King (X)


  

Answers


55 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): -2
urspruengliche (anfaengliche) Steuerkosten


Explanation:
revenue: Oeffentliche Einnahmen/Steuern
(Langenscheidt New College German Dictionary)
I'm a German speaking Native

Regula King (X)

Peer comments on this answer (and responses from the answerer)
disagree  Beate Lutzebaeck: "Revenue" refers to the revenues generated by a company here, not the tax authorities or the government
1 hr
disagree  Werner George Patels, M.A., C.Tran.(ATIO) (X): For such specialized terminology, you will need more than just a Langenscheidt dictionary in order to work professionally - e.g., Schäfer and several others
3 hrs
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2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
anfängliche Herstellungskosten


Explanation:
revenue costs, ie the costs associated with producing revenue (Einnahmen, Erlöse) = Herstellungkosten
initial = anfänglich

Incidently, I've just be through translating a text from German into English, where according to the client's preferred terminology "Herstellungskosten" had to be rendered "cost of revenue" / "revenue costs".


    Professional experience
Beate Lutzebaeck
New Zealand
Local time: 18:01
Specializes in field
Native speaker of: Native in GermanGerman, Native in EnglishEnglish
PRO pts in category: 38
Grading comment
Thanks to all of you guys! I appreciate your comments!

Peer comments on this answer (and responses from the answerer)
agree  sabmarina (X)
23 mins
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3 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
anfänglicher erfolgswirksamer Aufwand


Explanation:
revenue cost
(ReW) erfolgswirksamer Aufwand m

Sabine Tietge
Local time: 11:31
Native speaker of: Native in GermanGerman, Native in EnglishEnglish
PRO pts in category: 22

Peer comments on this answer (and responses from the answerer)
agree  Werner George Patels, M.A., C.Tran.(ATIO) (X): confirmed by Schäfer!
59 mins
agree  Thomas Bollmann
6 hrs
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14 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
anfängliche Herstellungskosten der zur Erzielung der Umsatzerlöse erbrachten Leistungen


Explanation:
Initial revenue costs is the same thing as "initial costs of sales" - i.e. how much it costs you to make something, as Darien said.

Okay, to move on from there....

The following list is taken from a German site on financial accounting. One item which ALWAYS appears in the income statement is "Herstellungskosten der zur Erzielung der Umsatzerlöse erbrachten Leistungen". This is generally translated into English as cost of sales.

"Einzelne Posten der GuV:
Umsatzerlöse
Bestandsveränderungen an fertigen und unfertigen Erzeugnissen
Sonstige betriebliche Erträge
Materialaufwand
Rohergebnis
Herstellungskosten der zur Erzielung der Umsatzerlöse erbrachten Leistungen
Personalaufwand
Abschreibungen
Vertriebskosten
Allgemeine Verwaltungskosten
Sonstige betriebliche Aufwendungen
Außerordentliche Erträge und Aufwendungen
Erträge und Aufwendungen aus Unternehmensverträgen
Aufwendungen für Steuern
Jahresüberschuß/Jahresfehlbetrag"

Sooooo, to extrapolate just a little....

initial revenue costs = anfängliche Herstellungskosten der zur Erzielung der Umsatzerlöse erbrachten Leistungen


    Reference: http://www08.mg.fh-niederrhein.de/BESP/html/allg_info/stud/g...
Alison Schwitzgebel
France
Local time: 08:01
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in GermanGerman
PRO pts in category: 8
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