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|German to English translations [PRO]|
|German term or phrase: sonstige Leistungen|
|"Die Forderungen aus Lieferungen und Leistungen werden zum Nennwert bewertet. Für erkenn-bare Einzelrisiken werden angemessene Einzelwertberichtigungen vorgenommen. Auf Forderungen aus Lieferungen und sonstigen Leistungen wird eine Pauschalwertberichtigung von 4 % gebildet."|
All very standard. Except for that "sonstigen", which I haven´t seen before. If F. aud L. und L. are accounts receivable, what are F. aus L. und sonstigen L?
|Receivables for services rendered|
'accounts receivable' just translates 'Forderungen'. To get the 'Lieferungen und Leistungen' (which is a standard phrase) I'd use 'trade receivables and receivables for services rendered' which is admittedly a bit of a mouthful. The distinction, oddly enough, comes from VAT law: 'Sonstige Leistungen sind Leistungen, die keine Lieferungen sind.': § 3a Abs. 9 UStG.
HTH a bit,
Selected response from:
Local time: 00:03
|Well thanks everyone. I was never happy with this, because I have this ingrained habit of translating F. aus L. and L. as Accounts Receivable, which is confirmed by many sources. I have never seen "Trade receivables and receivables for services rendered" in a balance sheet, it´s always been Accounts Receivable or Trade Debtors, or that odd hybrid Trade Receivables. So I made something up here. I forget what, but it can´t have been too bad because the client sent me a compliment.|
In any case, Rod´s explanation did help me to understand this. Thanks again.
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