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Abgrenzung


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15:35 Mar 16, 2010
German to French translations [PRO]
Bus/Financial - Accounting
German term or phrase: Abgrenzung
Contexte: Sonstige Vermögensgegenstände. Die Abgrenzung dient der periodengerechten Gewinnermittlung. Die Beträge haben Forderungscharakter. Régularisation? MERCI!
VanessaLC


Summary of answers provided
3délimitation
Sophie Reynaud


Discussion entries: 1





  

Answers


52 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
délimitation


Explanation:
comptes de ...

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Note added at 3 heures (2010-03-16 19:16:39 GMT)
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Effectivement, on parle aussi des comptes de régularisation (Abgrenzungskonten).
On pourrait traduire la phrase complète comme suit :
les régularisations sont destinées à répartir (sur)/ délimiter les résultats en fonction des exercices.


    Reference: http://iate.europa.eu/iatediff/SearchByQuery.do;jsessionid=9...
Sophie Reynaud
Germany
Local time: 04:28
Works in field
Native speaker of: Native in FrenchFrench
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