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Konto/Kontennachweis

English translation: List of accounts making up the income statement

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Kontennachweis
English translation:List of accounts making up the income statement
Entered by: Johanna Timm, PhD
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03:57 May 31, 2002
German to English translations [PRO]
Bus/Financial - Accounting / profit and loss statement
German term or phrase: Konto/Kontennachweis
Apologies in advance, this is probably very simple, I'm just not experienced with financial texts and this happens to be part of a larger parcel of other stuff.
Context:
Gewinnermittlung ( profit-and loss statement?)
There are three different colums with headers like Bezeichnung (Einnahmen aus freiberuflicher Tätigkeit, Miete etc) DM, and the first column, "Konto"( only numbers)
Now when I compare this with my Canadian income tax statement, the corresponding term would be "line".
But the title of this whole section is called
" Kontennnachweis" . What is the appropriate US-English term? Thanks in advance.
Johanna Timm, PhD
Canada
Local time: 10:37
account #
Explanation:
Johanna,
you really should have posted your questions under 'pro' - I'd be hard put to it to translate 'Kontennachweis', a term I use in German every day. It's the part of the Financial Statements with the detailed supporting evidence for the balance sheet and income statement, and contains the balance on all general ledger (impersonal) accounts that have been posted in the year. The four-digit account number (ok, sometimes 5) is pretty standard in Germany (broadly, there are two schemes, one has petty cash as 1000, the other has 1600), so other accountants can read these Kontennachweise like a book!
In Pommy-land we'd say 'Account No.', of course, maybe even just a/c 'no.', but I believe # is still in use in AE as the number sign - oder?
HTH
Rod


--------------------------------------------------
Note added at 2002-05-31 07:03:09 (GMT)
--------------------------------------------------

Er, sorry, should have been \'a/c no.\' above (got the first apostrophe wrong).
Johanna, I see you are also asking about \'Gewinnermittlung\'. There are two ways of determining business profits in Germany, one of which is to do a balance sheet and profit & loss account, which latter is usally called \'income statement\' in North America, I believe. This is regulated by §§ 238 ff. of the HGB for commercial accounting and by § 4 subsection 1 and § 5 EStG for tax purposes. The usual German term for this is \'Jahresabschluss\'.
Since you use the term \'Gewinnermittlung\', you have almost certainly got just an \'income statement\' or \'profit statement\' in front of you. This is permitted by § 4 subsection 3 EStG for people who are not obliged to do commercial accounting (keine Kaufleute), such as doctors, lawyers, tax consultants etc. This is usually referred to as \'Einnahme-/Überschussrechnung\', but the title is always \'Gewinnermittlung\', for which Woywode (correctly, in any other context) gives as \'income determination\' or \'profit determination\'. In this case, I\'d go for \'income statement\' or \'profit statement\', whichever feels more North American and less British to you.
Hope this has put things in perspective for you.
Rod
Selected response from:

Rod Darby
Ghana
Local time: 17:37
Grading comment
Many thanks to you and Ami- true lifesavers!
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +4account/list of accounts making up the income statement
AmiHH
4 +3account #Rod Darby


  

Answers


2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
account #


Explanation:
Johanna,
you really should have posted your questions under 'pro' - I'd be hard put to it to translate 'Kontennachweis', a term I use in German every day. It's the part of the Financial Statements with the detailed supporting evidence for the balance sheet and income statement, and contains the balance on all general ledger (impersonal) accounts that have been posted in the year. The four-digit account number (ok, sometimes 5) is pretty standard in Germany (broadly, there are two schemes, one has petty cash as 1000, the other has 1600), so other accountants can read these Kontennachweise like a book!
In Pommy-land we'd say 'Account No.', of course, maybe even just a/c 'no.', but I believe # is still in use in AE as the number sign - oder?
HTH
Rod


--------------------------------------------------
Note added at 2002-05-31 07:03:09 (GMT)
--------------------------------------------------

Er, sorry, should have been \'a/c no.\' above (got the first apostrophe wrong).
Johanna, I see you are also asking about \'Gewinnermittlung\'. There are two ways of determining business profits in Germany, one of which is to do a balance sheet and profit & loss account, which latter is usally called \'income statement\' in North America, I believe. This is regulated by §§ 238 ff. of the HGB for commercial accounting and by § 4 subsection 1 and § 5 EStG for tax purposes. The usual German term for this is \'Jahresabschluss\'.
Since you use the term \'Gewinnermittlung\', you have almost certainly got just an \'income statement\' or \'profit statement\' in front of you. This is permitted by § 4 subsection 3 EStG for people who are not obliged to do commercial accounting (keine Kaufleute), such as doctors, lawyers, tax consultants etc. This is usually referred to as \'Einnahme-/Überschussrechnung\', but the title is always \'Gewinnermittlung\', for which Woywode (correctly, in any other context) gives as \'income determination\' or \'profit determination\'. In this case, I\'d go for \'income statement\' or \'profit statement\', whichever feels more North American and less British to you.
Hope this has put things in perspective for you.
Rod



    Woywode: Accounting & Tax dico
Rod Darby
Ghana
Local time: 17:37
Specializes in field
Native speaker of: English
PRO pts in category: 32
Grading comment
Many thanks to you and Ami- true lifesavers!

Peer comments on this answer (and responses from the answerer)
agree  Steffen Walter
7 hrs

agree  AmiHH: talk about going above and beyond the call of duty to provide good information! Good work.
8 hrs
  -> thanks AmiHH - coming from you, that's real praise!

agree  Сергей Лузан: Quite nice!
8 hrs
Login to enter a peer comment (or grade)

3 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +4
account/list of accounts making up the income statement


Explanation:
Hi Joanna,

Rod has provided you some good advice there. I just had a similar translation earlier this week. GuV is an income statement. Do you have a separate document listing accounts? (Kontennachweis) I titled mine list of accounts making up the income statement.

Hope this helps..maybe it could work for you?

--------------------------------------------------
Note added at 2002-05-31 07:38:23 (GMT)
--------------------------------------------------

Basically you have the income statement with different expenses and income. The list of accounts is more precise. It lists the accounts which, when added together, should total the individual entries on the income statement. That\'s why I called it list of accounts making up the income statement. The numbers under KONTO are the numbers of the individual accounts. I think the DATEV electronic program is a standard used by many accountants. My accountant uses the same program. Accounts can be created for various expenses.

AmiHH
Germany
Local time: 19:37
Native speaker of: Native in EnglishEnglish
PRO pts in category: 2

Peer comments on this answer (and responses from the answerer)
agree  Rod Darby: like it lot, AmiHH!
3 hrs
  -> thanks

agree  Steffen Walter
6 hrs
  -> Shokran!

agree  xxxninasc
7 hrs
  -> Danke!

agree  Сергей Лузан: Hard to choose.
8 hrs
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Changes made by editors
Sep 20, 2008 - Changes made by Steffen Walter:
LevelNon-PRO » PRO
Field (specific)(none) » Accounting


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