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ratei e risconti attivi/passivi

English translation: accruals and deferrals

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Italian term or phrase:ratei e risconti attivi/passivi
English translation:accruals and deferrals
Entered by: xlationhouse
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19:53 Jun 28, 2007
Italian to English translations [PRO]
Bus/Financial - Finance (general)
Italian term or phrase: ratei e risconti attivi/passivi
Balance sheet items. I know these have been asked, and answered, before! But some of the answers diverge so much from each other, I wanted to get the gurus' advice.

Some choices are:

ratei e risconti attivi
accrued income and deferred charges
accrued revenue and pre-paid expenses

passivi
accrued liabilities and deferred income
prepaid and accrued expenses [but we've just seen pre-paid expenses in "attivi"]

Any authoritative take on these? Thanks!
xlationhouse
Local time: 02:59
accruals and deferrals
Explanation:
...
Selected response from:

James (Jim) Davis
Seychelles
Local time: 04:59
Grading comment
Okay. I know it was answered before (actually too many times and I've contributed now to the problem...!) You deserve the points for simplifying the whole issue. Accruals and deferrals for both. They are, after all, in the Assets or Liabilities section so one does not need to explain that.
4 KudoZ points were awarded for this answer



Summary of answers provided
5accruals and deferrals
James (Jim) Davis
4asset-liability adjustment accounts
Giovanni Pizzati


Discussion entries: 3





  

Answers


1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
asset-liability adjustment accounts


Explanation:
confezionamento [COM] Voce completa
IT ratei e risconti attivi e passivi 3 Riferimento Definizione
EN asset-liability adjustment accounts


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Note added at 2 ore (2007-06-28 22:00:41 GMT)
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So, let's detail:
ratei attivi=accrued revenues or income
ratei passivi=accrued expenses or costs
risconti attivi=prepaid expenses or costs
risconti passivi=unearned revenues or income
Do you believe an old accountant?

Giovanni Pizzati
Italy
Local time: 02:59
Specializes in field
Native speaker of: Native in ItalianItalian
PRO pts in category: 227
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6 hrs   confidence: Answerer confidence 5/5
accruals and deferrals


Explanation:
...


    Reference: http://www.proz.com/kudoz/306500
    Reference: http://www.proz.com/kudoz/1270821
James (Jim) Davis
Seychelles
Local time: 04:59
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 3668
Grading comment
Okay. I know it was answered before (actually too many times and I've contributed now to the problem...!) You deserve the points for simplifying the whole issue. Accruals and deferrals for both. They are, after all, in the Assets or Liabilities section so one does not need to explain that.
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