Aufwendungen für bezogene Lieferungen und Leistungen
English translation: Cost of purchased materials and services
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11:49 Aug 5, 2006
German to English translations [PRO] Bus/Financial - Accounting / Ergebnisrechnung
German term or phrase:Aufwendungen für bezogene Lieferungen und Leistungen
This is from a long-form audit report (HGB) for a German GmbH & Co. KG in 2001. It is one of the positions in a so-called "Ergebnisrechnung" that is based on the P&L. It is the first position in a section with the heading "Betriebsleistung," and it is followed by "Personalaufwand," Planmäßige Abschreibung auf Sachanlagen und immaterielle Anlagewerte," and "Sonstige betriebliche Aufwendungen."
Is there a specific term for this? I find all kinds of strange renderings/translations on the web.
Derek, this is presumably from your management income statement. The standard accounts for these in HGB financial accounting are part of 5 a) plus 5 b) in HGB s. 275(2) (p. 199 in Deutsches Bilanzrecht 4. Auflage)