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(varianza contabile) sospesa a patrimoniale

English translation: (accounting adjustments) balance sheet suspense accounts

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:(varianza contabile) sospesa a patrimoniale
English translation:(accounting adjustments) balance sheet suspense accounts
Entered by: Gary Key
Options:
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10:19 Oct 25, 2007
Italian to English translations [PRO]
Bus/Financial - Accounting / accounting model / ERP systems
Italian term or phrase: (varianza contabile) sospesa a patrimoniale
From the description of an accounting model used within an ERP system.

Context: (see end of last sentence)

Il Modello Contabile, basato sul sistema patrimoniale e i costi standard prevede l’utilizzo di conti varianze che rilevano le differenze fra gli obiettivi di costo prefissati e i valori effettivi.

Saranno logicamente gestite differenti tipologie di varianza che entreranno nei diversi livelli di conto economico del gruppo.

In particolare vengono distinte:
Varianze contabili patrimoniali
Varianze contabili economiche
Varianze “statistiche”

Le varianze contabili patrimoniali tipicamente riferite agli acquisti di materiali vengono imputate “contabilmente” nel periodo di ricevimento merce o nel momento di registrazione delle differenze delle fatture rispetto agli ordini.
Le varianze contabili economiche (riferite ai “consumi”) vengono allocate “contabilmente” nel periodo di completamento dell’ordine di produzione per quanto riguarda le varianze di produzione (lavorazioni e OH di plant), nel periodo di utilizzo dei materiali per quanto riguarda il consumo dei materiali (per questi ultimi viene spesata la varianza contabile **sospesa a patrimoniale**)

Thanks in advance for your suggestions!
Gary Key
United Kingdom
Local time: 02:04
(accounting adjustments) balance sheet suspense accounts
Explanation:
These are accounts opened to put items in until you decide what to do with them. They can be for profit and loss of balance sheet items. They are most commonly used to put things overnight between accounting periods, when the P&L is closed, then the items are moved back the next day.
Selected response from:

James (Jim) Davis
Seychelles
Local time: 05:04
Grading comment
great - thanks a lot!
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +1(accounting adjustments) balance sheet suspense accounts
James (Jim) Davis


  

Answers


18 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
(accounting adjustments) balance sheet suspense accounts


Explanation:
These are accounts opened to put items in until you decide what to do with them. They can be for profit and loss of balance sheet items. They are most commonly used to put things overnight between accounting periods, when the P&L is closed, then the items are moved back the next day.


    Reference: http://www.google.com/search?num=100&hl=en&safe=off&q=%22sus...
James (Jim) Davis
Seychelles
Local time: 05:04
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 1407
Grading comment
great - thanks a lot!

Peer comments on this answer (and responses from the answerer)
agree  Peter Cox
29 mins
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