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German: Abgrenzungsrechnung

English translation: accrual accountancy



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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:Abgrenzungsrechnung
English translation:accrual accountancy
Entered by:Christine Lam
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4:53pm Jul 6, 2004Login or register (free) for more options.
German to English translations [PRO]
Bus/Financial - Finance (general)
German term or phrase: Abgrenzungsrechnung
Folgende Themen sind schwerpunktmäßig in den Fächern BWL/REWE behandelt worden:

Abgrenzungsrechnung

TIA

Cristina Moldovan do Amaral
United States
Clarification request(s) and response
Ralf Lemster: 6:16pm Jul 6, 2004: Kannst du bitte mehr Kontext liefern? Worum geht's konkret (d.h. um was für ein Dokument handelt es sich hier)? Welche Rechnungslegungsvorschriften (HGB, IFRS, US-GAAP, ...) sind maßgeblich? -
Cristina Moldovan do Amaral (asker): 7:05pm Jul 6, 2004: REWE: Kosten- und Leistungsrechnung: - Kostenarten-, Kostenstellen-, Kostenträger-Rechnung, Abgrenzungsrechnung, Plankostenrechnung, Voll-und Teilkostenrechnung

Das ist alles was ich habe. Das sind Fächer, die an der Europäischen Wirtschafts- und Sprachenakademie in Köln studiert werden. Vielen Dank!

accrual statement
Explanation:
verschiedene Varianten sind moeglich, da der Zusammenhang fehlt

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Note added at 3 hrs 4 mins (2004-07-06 19:58:09 GMT)
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Da es sich um ein Schulfach handelt, waere \"accrual accountancy\" eine Moeglichkeit
Selected response from:

Christine Lam
Canada
Note from asker to answerer
thank you very much
4 KudoZ points were awarded for this answer



Summary of answers provided
4Statement of expense allocationDavid Moore
4Apportionment Account
xxxKirstyMacC
3accrual statement
Christine Lam


  

Answers

11 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
Statement of expense allocation

Explanation:
according to Schäfer, Wirtschaftswörterbuch

David Moore
Germany
Native speaker of: Native in EnglishEnglish
PRO pts in category: 134
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28 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
Apportionment Account

Explanation:
Stands to reason, don't it?

'... Apportionment Account, PPS Insurance opens a Gross Professional income and surplus rebate account for every ordinary policyholder. ...'


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Note added at 2004-07-08 12:55:22 (GMT)
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Apportionment accounting - as an \'academic\' subject: how interesting!


    https://www.pps.co.za/ppssa/ Financial_Solutions/glossary.jsp
xxxKirstyMacC
United Kingdom
Native speaker of: Native in EnglishEnglish
PRO pts in category: 42
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1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
accrual statement

Explanation:
verschiedene Varianten sind moeglich, da der Zusammenhang fehlt

--------------------------------------------------
Note added at 3 hrs 4 mins (2004-07-06 19:58:09 GMT)
--------------------------------------------------

Da es sich um ein Schulfach handelt, waere \"accrual accountancy\" eine Moeglichkeit

Christine Lam
Canada
Works in field
Native speaker of: Native in GermanGerman
PRO pts in category: 64
Note from asker to answerer
thank you very much
Login to enter a peer comment (or grade)





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