11:21 May 16, 2000 |
Italian to English translations [PRO] Bus/Financial | ||||
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| Selected response from: Heathcliff United States Local time: 18:27 | |||
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Summary of answers provided | ||||
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na | interim accounts |
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na | suspense accounts, contra accounts |
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interim accounts Explanation: or, optionally, " memorandum accounts". In either case, the reference is to a temporary or holding account. According to Picchi/Zanichelli, an interim account is a "conto ad uso interno ed a carattere temporaneo, che consente il raggruppamento di operazioni eterogenee in uno stesso conto," and "memorandum account" is a term "usato per indicare annotazioni di memoria a corredo della situazione dell'impresa, esposta nello stato patrimoniale, e relative a voci che non costuiscono attivita' e passivita' in senso stretto e devono, pertanto, essere riportate separatamente." -- HTH! _Il Nuovo Economics & Business (Dizionario enciclopedico economico e commerciale)_, Picchi/Zanichelli, 1995 |
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suspense accounts, contra accounts Explanation: See "Codeluppi - A Dictionary of Business English" |
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