English to Hungarian translations [PRO]
Bus/Financial - Accounting / accounting | | English term or phrase: revenue recognition | | Szinten konszolidacios anyagban. Korulbelul fogom, de a pontos magyar kifejezest nem ismerem/talaltam. Kb. annyi lehet mint "bevetel realizalasanak elismerese" (bizonyos korulmenyek bekovetkeztekor/fennalasa eseten?) |
| Peter PoschKudoZ activityQuestions: 74 (none open) Answers: 8
| Local time: 02:53
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| | realizált árbevétel | Explanation:
The fundamental revenue recognition concept is that revenues should not be recognized by a company until realized or realizable and earned by the company. |
| Selected response from:
ZOLTÁN PARRAGH
Local time: 02:53
| Grading comment Köszönöm a segítséget! Ez alapján sikerült az auditorral kigolyózni, hogy valószínüleg az egyenlegközlök alapján realizálható árbevételröl van szó.
2 KudoZ points were awarded for this answer |
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| Discussion entries: 0 |
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Automatic update in 00:
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32 mins confidence:  peer agreement (net): +2 a bevételek elszámolása
Explanation:
For yr ref:
Feb. 15, 2001 (SmartPros) During the past several years, numerous incidents of improper revenue recognition have occurred in companies both large and small. In response to growing concerns about registrants managing earnings in order to achieve earnings estimates, former SEC Chairman Arthur Levitt declared war on improper revenue recognition. He summed up the revenue "game" best in a speech. According to Levitt:
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"Companies try to boost revenue by manipulating the recognition of revenue. Think about a bottle of wine. You wouldn't pop the cork on that bottle before it was ready. But some companies are doing this with their revenue - recognizing it before a sale is complete, before the product is delivered to a customer, or at a time when the customer still has options to terminate, void, or delay the sale."
While revenue recognition should seem straightforward, recent occurrences of various techniques used to manipulate the recording and reporting of revenue suggest the need for a closer examination of the topic. Because accountants are not always aware of the possibility of intentional misstatement of revenue by clients or management, opportunities to prevent or detect improper revenue recognition are often missed.
Revenue recognition issues are among the most serious financial reporting problems. When revenue is inappropriately recognized, serious cash flow problems can result. This situation causes stock prices to plummet indefinitely, or may even cause a company to go out of business entirely.
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Note added at 2002-01-23 02:58:15 (GMT)
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A dolog lényege az, hogy szigorúbb normativákat akarnak alkalmazni a számvitelben, részben az árbevétel elszámolása, részben az aktiv és passziv elhatárolások ügyében.
Reference: http://accounting.smartpros.com/x6374.xml
|  Eva Blanar
Hungary
Local time: 02:53
Specializes in field
Native speaker of:  Hungarian
PRO pts in category: 75
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1 hr confidence: 
1 hr confidence: jovedelem-bevallás
Explanation:
Ez szerintem az idézett szovegekbe is talál.
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Note added at 2002-01-22 22:42:08 (GMT)
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Bocsánat, a gépem megint megtréfált.
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20 hrs confidence:
7 days confidence: realizált árbevétel
Explanation:
The fundamental revenue recognition concept is that revenues should not be recognized by a company until realized or realizable and earned by the company.
| ZOLTÁN PARRAGH
Local time: 02:53
Native speaker of:  Hungarian
PRO pts in category: 2
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| | Grading comment | Köszönöm a segítséget! Ez alapján sikerült az auditorral kigolyózni, hogy valószínüleg az egyenlegközlök alapján realizálható árbevételröl van szó. |
| | Login to enter a peer comment (or grade) |
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