Accounting: nicht durchgeführte Aktivierungen/akt
English translation: capitalize = carry/book as assets = aktivieren
| 12:30 Feb 12, 2000 |
| German to English translations [PRO] Bus/Financial - Accounting | |||||||
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|  Selected response from: Dan McCrosky (X) Local time: 12:00 | ||||||
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Answers
34 mins
capitalize = carry/book as assets = aktivieren Explanation: The asset side of a German balance sheet is the "Aktiva" side. So this means that work carried out by the personnel of the company for the company was not entered as an asset of the company but as a cost. Let's say the company carpenter of your company (probably your husband or boyfriend makes a bookshelf for your translator's books. Theoretically, depending on the tax laws of whatever country you're in, you could just book his wages for the time he worked on the bookshelf as a cost and forget it. But you might, if it was beneficial to you from a tax standpoint, enter the wages (plus wood and nails) as the value of an asset and depreciate it over the life of the bookshelf. This company's situation was that they first forecast annual figures based on one method and then changed their mind during the year, maybe because of a tax law change, and decided to enter the Eigenleistung = self-production/own contribution as personnel costs rather than assets. This then increased their personnel costs. Plan = forecast. My translation would be: The reason for personnel costs being higher than forecast was mainly self-production not being entered as assets or the closing (Auflösungen) of self-production carried as asset accounts. |
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37 mins
(see below) Explanation: aktivierte Eigenleistungen: company-produced additions to plant and equipment; work performed by the undertaking for its own purposes and capitalized (Schaefer, Wirtschaftswoerterbuch). So the first reference would be to such work or additions that were budgeted for but not implemented. |
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2 hrs
'non-implemented activations' & 'liquidations of capitalized assets Explanation: I suggest K.I.S.S. (keep it simple, silly) :-> 'nicht-aktivierte' -> 'non-implemented': Use implement to be able to use it adjectively and with a negation prefix. 'Aktivierungen' -> 'activations': Use activations since this is in the context of mobile telephony. 'Auflösungen' -> 'Liquidations': As used in an accounting context. 'Aktivierte Eigenleistungen' ->'Capitalized assets': See your nearest Wirtschaftswörterbuch. 'Eigen' is not relly translated here. |
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15 hrs
capitalization not implemented, or liquidation of capitalized own contribution Explanation: Some service, which should/ could have been capitalized has not been capitalized, and / or some service capitalized at that time has been liquidated (i.e. recategorized) may on a change of mind or due to a change of laws. |
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