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partite di collegamento

English translation: Items falling under the financial year in question, in keeping with accruals accounting principles,

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:partite di collegamento
English translation:Items falling under the financial year in question, in keeping with accruals accounting principles,
Entered by: Francesco Barbuto
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18:38 Jun 5, 2002
Italian to English translations [PRO]
Bus/Financial / Balance sheet supplementary note
Italian term or phrase: partite di collegamento
"Rappresentano le partite di collegamento dell'esercizio conteggiate con il criterio della competenza temporale..."

Could you provide a suitable translation of the quotion?...I am at a loss!!!
Francesco Barbuto
Local time: 15:43
Items falling under the financial year in question, in keeping with accruals accounting principles,
Explanation:
The above could be followed by:

... in keeping with accruals accounting principles, include .......

Hope that was helpful.
Selected response from:

kmaciel
Italy
Local time: 15:43
Grading comment
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +2Items falling under the financial year in question, in keeping with accruals accounting principles,kmaciel
4grazie per la nota Giuseppe, questi termini non mi sono nuovi
Pasquale Capo
4accruals is not an accounting priciple
Pasquale Capo
4Nota per Pasquale Capogmel117608


  

Answers


16 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
Items falling under the financial year in question, in keeping with accruals accounting principles,


Explanation:
The above could be followed by:

... in keeping with accruals accounting principles, include .......

Hope that was helpful.

kmaciel
Italy
Local time: 15:43
PRO pts in pair: 438

Peer comments on this answer (and responses from the answerer)
agree  ogdc
1 hr

agree  gmel117608
6 hrs
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
accruals is not an accounting priciple


Explanation:
the principle in this case is the "matching principle" just to be more exact. buon lavoro, pc

Pasquale Capo
Canada
Local time: 09:43
Native speaker of: Native in ItalianItalian, Native in EnglishEnglish
PRO pts in pair: 755

Peer comments on this answer (and responses from the answerer)
neutral  gmel117608: accrual can be an accountig principle
4 hrs
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6 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
Nota per Pasquale Capo


Explanation:

Caro Pasquale,

Il Grande Diz . Picchi IT<=> EN, Hoepli, 2001

riporta:

"accrual"

1 attribuzione; competenza
1a accrual basis/concept accounting =contabilità per competenza; accrual date = periodo di competenza
2 C ($ accrued charge) rateo
3 accrescimento; accumulazione, maturazione
4 accrual of interest maturazione/accumulazione di interessi.


Il Glossario Illustrato di Termini di Management (Management Terms) di Giuseppe Rocco, Giuffrè Editore (a Cura del Centro Studi Ragionieri):

riporta:

1- Accrual = accantonamento
2- Accrual basis = competenza contabile
3- Accrual concept = principio di competenza
4 -Accrual for pension plan: fondo pensione personale dipendente

5 -Accruals (US): spese da pagare
6- Accrued expenses spese da pagare
7_ Accrued charges: spese da pagare
8 -Accrued interest: interessi maturati
9- Accrued income: rateo attivo
10-Accrued liabilities: ratei passivi

Cordiali saluti,
Giuseppe (Melecci)


gmel117608
Local time: 14:43
Native speaker of: Native in ItalianItalian
PRO pts in pair: 78
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1 day5 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
grazie per la nota Giuseppe, questi termini non mi sono nuovi


Explanation:
however accounting principles are different than accounting reporting procedures. If you have time you may want to try searching "general accepted accounting principles" or GAAP you may find out what I am talking about; grazie, PC

Pasquale Capo
Canada
Local time: 09:43
Native speaker of: Native in ItalianItalian, Native in EnglishEnglish
PRO pts in pair: 755
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