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German to English translations [PRO]
Bus/Financial - Accounting | | German term or phrase: Außerordentliches Ergebnis | | This phrase appears in a Profit and Loss Statement which I am translating from German into English. I don't know the English translation for this phrase. |
| Ingrid WeberKudoZ activityQuestions: 15 (none open) ( 1 closed without grading) Answers: 1
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| | Selected response from:
Kevin Fulton
United States
Local time: 18:15
| Grading comment Thank you very much for your help.
4 KudoZ points were awarded for this answer |
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Automatic update in 00:
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23 mins extraordinary profit/loss, non-recurring profit/loss
Explanation:
You will also see "one-time charge" on financial statements for non-recurring expenses.
Hamblock-Wessels Grosswoerterbuch Wirstschaftsenglisch
| Kevin Fulton
United States
Local time: 18:15
Native speaker of:  English
PRO pts in category: 8
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| | Grading comment | Thank you very much for your help. |
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3 hrs extra-budgetary outcome or unofficial result
Explanation:
- orden, root; ordinarius, an official of a descipline.
- extra 0fficial; in financial cases regarding budget or quite simply unofficial result.
- Compare: unofficial estimates, etc.
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10 hrs Extraordinary Gain/Loss
Explanation:
As defined in APB (Accounting Principles Board) Opinion 30, Extraordinary Items result from events that must have both an unusual nature and an infrequency of occurrence. Therefore write-downs of receivables and ivnentories are ordinary items, as are gains or losses on the sale or abandonment of fixed assets. The effects of a strike and many foreign currenty revaluations are also ordinary items. Opinion No. 30 specifically states that casualties such as an earthquake or government expropriation or prohibition are examples of events that are likely to qualify as extraordinary items. These items are shown separately, net of tax, in the income statement.
Source: Financial Accounting, Horngren, Sundem, Elliott 1993
HTH!
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| Changes made by editors |
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| Nov 7, 2005 - Changes made by Steffen Walter: | | Field (specific) | (none) => Accounting |
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The translation workplace 
