KudoZ home » German to English » Bus/Financial

Spiegelbildmethode

English translation: No translation, only an attempt at explaining:

Advertisement

Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs
(or are passionate about them). Participation is free and the site has a strict confidentiality policy.
20:05 Mar 20, 2002
German to English translations [PRO]
Bus/Financial / property management
German term or phrase: Spiegelbildmethode
This whole sentence is giving me a problem.
Please help! I will post individual words following this one so that the one who helps most can earn more than 4 points.
paragraph heading: Auswirkungen auf die Steuerbilanz
followed by: Steuerrechtlich erfolgt die Einbringung der Immobilie in die xx zum Buchwert nach dem EStG ohne Aufdeckung stiller Reserven.
Sentence in question:
Nach der Spiegelbild methode ist in der Steuer bilanz des Gesellschafters/Leasingnehmbers der Saldo der fuer ihn auf ebene der GVG gefuehrten Kapitalkonten aus Handels- und Ergaenzungsbilanz als Beteiligungskonto aus zu weisen.
I will ask for "Steuerbilanz," "Handels- und Ergaenzungsbilanz," and "Beteiligungskonto" above.
TIA
Dr. Fred Thomson
United States
Local time: 21:58
English translation:No translation, only an attempt at explaining:
Explanation:
I suspect that the Spiegelbildmethode has s.th. to do with mirroring / reflecting the tax balance sheet in the commercial balance sheet / financial balance sheet (HGB-Bilanz) and vice versa => its principle is expressed in section 15a of the German Income Tax Act (EStG) - not an easy read!

I am by no means an expert on accounting, but haven't done anything but for several weeks now. What I know is that the Spiegelbildmethode falls under the so-called zeitsynchronen Erfassungsverfahren ("time-synchronous recording methods", for want of a better word), but as I'm not sure what the method actually entails, I wouldn't know the English equivalent. Anyway, this may serve as the basis for further research.
Selected response from:

Beate Lutzebaeck
New Zealand
Local time: 15:58
Grading comment
Thanks. At least I now have a slightly better idea of what it is about.
2 KudoZ points were awarded for this answer

Advertisement


Summary of answers provided
4ELECTRIC IMAGE METHODxxxRNolder
4on second thoughts
Cilian O'Tuama
4 -1Mirror image method
GBChrista
2No translation, only an attempt at explaining:Beate Lutzebaeck


  

Answers


41 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
ELECTRIC IMAGE METHOD


Explanation:
REFERING TO ELECTRONIC FILING PERHAPS OR EVEN MAY BE APPLIED "RAPID REFUND" DEPENDING ON THE ENTIRE CONTEXT OF THE DOCUMENT.

xxxRNolder
Local time: 23:58
Native speaker of: English
PRO pts in pair: 163

Peer comments on this answer (and responses from the answerer)
agree  Cilian O'Tuama: or method of electric images (Langenscheidt)
13 hrs

disagree  Beate Lutzebaeck: Spiegelbildmethode is an accounting method, not a technical process.
2 days1 hr
  -> Why do'nt you give it a"Whirl" Darien!
Login to enter a peer comment (or grade)

13 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
on second thoughts


Explanation:
not so sure about my above comment - pls. ignore

Cilian O'Tuama
Local time: 05:58
Native speaker of: English
PRO pts in pair: 7232
Login to enter a peer comment (or grade)

1 day15 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
Mirror image method


Explanation:
I hope this helps

GBChrista
Germany
Local time: 05:58
Native speaker of: Native in GermanGerman
PRO pts in pair: 69

Peer comments on this answer (and responses from the answerer)
disagree  Beate Lutzebaeck: This is just a literal translation of the German term, but no English representation of the actual concept.
10 hrs
Login to enter a peer comment (or grade)

2 days2 hrs   confidence: Answerer confidence 2/5Answerer confidence 2/5
No translation, only an attempt at explaining:


Explanation:
I suspect that the Spiegelbildmethode has s.th. to do with mirroring / reflecting the tax balance sheet in the commercial balance sheet / financial balance sheet (HGB-Bilanz) and vice versa => its principle is expressed in section 15a of the German Income Tax Act (EStG) - not an easy read!

I am by no means an expert on accounting, but haven't done anything but for several weeks now. What I know is that the Spiegelbildmethode falls under the so-called zeitsynchronen Erfassungsverfahren ("time-synchronous recording methods", for want of a better word), but as I'm not sure what the method actually entails, I wouldn't know the English equivalent. Anyway, this may serve as the basis for further research.

Beate Lutzebaeck
New Zealand
Local time: 15:58
Native speaker of: Native in GermanGerman, Native in EnglishEnglish
PRO pts in pair: 2079
Grading comment
Thanks. At least I now have a slightly better idea of what it is about.
Login to enter a peer comment (or grade)




Return to KudoZ list


KudoZ™ translation help
The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.



See also:



Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search