Rechnungslegung & Spiegelkostenstellen
English translation: Rendering of accounts
| 06:31 Feb 10, 2000 |
| German to English translations [PRO] Tech/Engineering | ||||
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|  Selected response from: Anthony Frey United States Local time: 10:08 | |||
Grading comment
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| Summary of answers provided | ||||
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| na | The treasurer's accounts |
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| na | Rendering of accounts |
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| na | assets analysis of cost centre(s) |
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| na | Rechnungslegung |
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| na | Jahresabschluss = annual report |
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| na | see below |
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Answers
11 mins
The treasurer's accounts Explanation: Rechnungslegung = the treasurer's accounts Jahresabschluss = annual account(s) |
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24 mins
Rendering of accounts Explanation: Jahresabschluss can be translated as annual report or annual/year-end financial statements. Rechnungslegung: is called rendering of accounts (preparing statement of receipts and expenditures) or preparing and publishing of annual financial statements. Kostenstelle is called cost center, whereas the Spiegel is usually a shortened form of Anlagenspiegel, which is called fixed-asset movement schedule. The definition of Anlagenspiegel is: Entwicklung der einzelnen Posten des Anlagevermoegens, in der Bilanz oder im Anhang darzustellen: Anschaffungs- und Herstellungskosten, + Zugaenge, - Abgaenge, +/- Umbuchungen, + Zuschreibungen, - Abschreibungen, Buchwert Ende des Jahres und Vorjahr. |
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44 mins
assets analysis of cost centre(s) Explanation: Sorry, forgot Spiegelkostenstellen in previous answer Spiegelkostenstellen < der (Anlagen)spiegel + Kostenstelle = assets analysis of cost centre(s) Rechnungslegung: (rendering of) the treasurer's accounts Jahresabschluss = annual account(s) |
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1 hr
Rechnungslegung Explanation: According to Dietl/Lorenz, Dictionary of Legal, Commercial and Political terms, Rechnungslegung = rendering (of) accounts; accounting. Example: Grundsätze ordnungsgemäßer Rechnungslegung = Generally Accepted Accounting Principles (GAAP). |
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2 hrs
Jahresabschluss = annual report Explanation: In US usage, Jahresabschluss is definitely "annual report". Rechnungslegung, acc. to Schäfer, is "rendering of accounts" or "reporting", or "preparing and publishing annual financial statements". Hope this helps! |
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6 hrs
see below Explanation: 1. annual financial statements = annual accounts = annual report - The first two above are rather British but "annual report" is definitely the phrase in the US, like everyone else said. 2. rendering of accounts - what the others said is also 100% OK here. 3. mirrored/subsidiary/duplicate cost center/centre This is the only reason I'm writing. I think but can't prove it that a mirrored or subsidiary or duplicate cost center might be a cost center at a subsidiary that is there because the same cost center already exists in the parent company. What do the rest of you think? Lucy, could you give us some more context? |
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