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conti d'ordine

English translation: memorandum accounts


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:conti d'ordine
English translation:memorandum accounts
Entered by: Umberto Cassano
Options:
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18:11 Sep 18, 2006
Italian to English translations [PRO]
Accounting
Italian term or phrase: conti d'ordine
Riba accreditate e non scadute - riportate nei conti d'ordine ...

Credited and unexpired commercial papers disclosed within the capital commitments?
andrealondon
Local time: 03:48
contra accounts/memorandum accounts
Explanation:
Fonte : Dizionario Finanza Sole 24 ore
Fonte : Management Dizionario Business English

Conti d'ordine (contra accounts)

Definizione : "Annotazioni di memoria relativa a garanzie prestate direttamente o indirettamente, sussistenti alla data di bilancio e che devono risultare in calce allo stato patrimoniale sia nell'attivo che nel passivo per i medesimi importi"

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Note added at 12 mins (2006-09-18 18:24:07 GMT)
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Il conto d'ordine è anche definbile come una "scrittura contabile il cui scopo non consiste nella determinazione del reddito d'esercizio della azienda, ma nell'esposizione degli impegni assunti, dei rischi esistenti, dei beni depositati da terzi presso l'azienda e dall'azienda presso terzi"

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Note added at 19 mins (2006-09-18 18:30:36 GMT)
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Nel contesto bancario per i **conti d'ordine** si parla anche di **interim accounts**

Fonte EurodicAutom

Definition: an account for the temporary entry of charges or credits, pending determination of their ultimate disposition

TERM i***nterim account***

Reference BTB,Termini bancari;UBS Dict.of Banking and Finance

Note {DOM} financial affairs-accounts-credit-funds


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Note added at 19 mins (2006-09-18 18:31:09 GMT)
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***Interim accounts***
Selected response from:

Umberto Cassano
Italy
Local time: 04:48
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +4contra accounts/memorandum accounts
Umberto Cassano
5memorandum itemVanita
4suspense accountsKLS


  

Answers


7 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +4
contra accounts/memorandum accounts


Explanation:
Fonte : Dizionario Finanza Sole 24 ore
Fonte : Management Dizionario Business English

Conti d'ordine (contra accounts)

Definizione : "Annotazioni di memoria relativa a garanzie prestate direttamente o indirettamente, sussistenti alla data di bilancio e che devono risultare in calce allo stato patrimoniale sia nell'attivo che nel passivo per i medesimi importi"

--------------------------------------------------
Note added at 12 mins (2006-09-18 18:24:07 GMT)
--------------------------------------------------

Il conto d'ordine è anche definbile come una "scrittura contabile il cui scopo non consiste nella determinazione del reddito d'esercizio della azienda, ma nell'esposizione degli impegni assunti, dei rischi esistenti, dei beni depositati da terzi presso l'azienda e dall'azienda presso terzi"

--------------------------------------------------
Note added at 19 mins (2006-09-18 18:30:36 GMT)
--------------------------------------------------

Nel contesto bancario per i **conti d'ordine** si parla anche di **interim accounts**

Fonte EurodicAutom

Definition: an account for the temporary entry of charges or credits, pending determination of their ultimate disposition

TERM i***nterim account***

Reference BTB,Termini bancari;UBS Dict.of Banking and Finance

Note {DOM} financial affairs-accounts-credit-funds


--------------------------------------------------
Note added at 19 mins (2006-09-18 18:31:09 GMT)
--------------------------------------------------

***Interim accounts***

Umberto Cassano
Italy
Local time: 04:48
Native speaker of: Native in ItalianItalian
PRO pts in category: 16

Peer comments on this answer (and responses from the answerer)
neutral  Grey Drane: no complaints with "memorandum accounts", but "contra accounts" aren't the same thing
21 mins
  -> thanks for your comment! Dictionaries sometimes are not always 100% reliable.

agree  Marian Greenfield
26 mins
  -> thanks Marian

agree  Norman Buhagiar: No its definitely Memorandum Accounts i am 100% sure
57 mins
  -> thanks Norman

neutral  James (Jim) Davis: I agree witt Grey
6 hrs
  -> Thanks

agree  Peter Cox: memorandum accounts
9 hrs
  -> thanks Peter

agree  Jean Martin: memorandum accounts
12 hrs
  -> thanks Jean
Login to enter a peer comment (or grade)

8 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
suspense accounts


Explanation:
A ledger account in which entries are made temporarily, for example, because the ledger accounts to which they should be posted cannot be identified, or because they represent errors which have been found but not yet corrected.

In banking, an account to which a deposit of money is credited when it is not possible to identify the customer whose account should be credited with the money.

Source: Dictionary of Accounting Terms, D French (1985) Croner Publications.

See also EuroDicAutom.

KLS
Local time: 03:48
Works in field
Native speaker of: Native in EnglishEnglish
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13 hrs   confidence: Answerer confidence 5/5
memorandum item


Explanation:
Conti d'ordine refers to an item that appears or is shown on the balance sheet but is not included in the balance sheet total eg. contingent claims or liabilities for other possible risks or claims.
It may also be referred to as capital commitments not provided for in the accounts or liabilities that do not appear in the balance sheet.
I think conto d'ordine means suspense or interim account.

Vanita
India
Local time: 08:18
Works in field
Native speaker of: Native in EnglishEnglish
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