10:21 Nov 17, 2011 

Sometimes the Italian is shorter than the English. One example in accounting is "attualizzare" which is "discount to present values".

23:06 Nov 16, 2011 

The Italian, as I said before, is always in the form of a heading "costi non di competenza € xxxx,xx". Nothing more nothing less. It is clear from the context of the document that it means what I say it does. I just need a short way of saying it the way an accountant would in English. By breach of "accrual basis" I mean deducting as costs in fiscal 2009 expenses which further to accruals basis should be recognised in fiscal 2010 not 2009.

20:43 Nov 16, 2011 

You still haven't given us any text containing the phrase, and you're telling us what you think it means instead of giving us the Italian. And it's not at all clear what "breach the accrual basis" means.

20:37 Nov 16, 2011 

It appears many times as "costi non di competenza € xxxx,xx". The precise meaning is "non-recognition by the Revenue of costs of €xxxx,xx deducted by the taxpayer because they breach the accrual basis of accounting". I need a much shorter way of saying that: I was thinking there might be some shorthand way of saying it in the accounting world.

20:28 Nov 16, 2011 

We've discussed "di competenza" in this context many times before, and the some of the answers are very helpful. But you forgot to include any Italian context, so it's hard for us to suggest a translation.