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partita di collegamento

English translation: adjusting entry / item

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:partita di collegamento
English translation:adjusting entry / item
Entered by: Carl Stoll
Options:
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- Include in personal glossary

13:47 Aug 3, 2006
Italian to English translations [PRO]
Bus/Financial - Business/Commerce (general) / company financial statement
Italian term or phrase: partita di collegamento
I ratei e risconti "rappresentano le partite di collegamento dell'esercizio conteggiate col criterio della competenza temporale." Is it "linkage", connection"?
Carl Stoll
Costa Rica
Local time: 13:30
adjusting entry / item
Explanation:
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Note added at 11 mins (2006-08-03 13:58:46 GMT)
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http://www.netmba.com/accounting/fin/process/adjusting/

http://en.wikipedia.org/wiki/Adjusting_entries

Have a look at these.

Cheers
Selected response from:

Laura Massara
United Kingdom
Grading comment
Thanks, bro.
4 KudoZ points were awarded for this answer

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Summary of answers provided
5closing entries
Jean Martin
4adjusting entry / item
Laura Massara


  

Answers


9 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
adjusting entry / item


Explanation:
---

--------------------------------------------------
Note added at 11 mins (2006-08-03 13:58:46 GMT)
--------------------------------------------------

http://www.netmba.com/accounting/fin/process/adjusting/

http://en.wikipedia.org/wiki/Adjusting_entries

Have a look at these.

Cheers

Laura Massara
United Kingdom
Specializes in field
Native speaker of: Italian
PRO pts in category: 12
Grading comment
Thanks, bro.
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 5/5
closing entries


Explanation:
I think I would rephrase this sentence as follows:

Accruals and prepayments represent the closing entries for the year calculated on the basis of the accruals principle.

The reference to "collegamento" is because these closing entries become part of the opening entries for the following year.

Jean Martin
Local time: 20:30
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 227
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