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Italian to English translations [PRO]
Bus/Financial - Finance (general) | | Italian term or phrase: competenza | Per i conti “sopravvenienze passive” e “sopravvenienze attive” controllare la documentazione, la corretta contabilizzazione, l’inerenza e la competenza della rilevazione.
Per ogni ulteriore conto ritenuto di volta in volta significativo verificare gli importi, la documentazione, la corretta contabilizzazione, l’inerenza, la competenza del costo/ricavo.
Verificare gli importi, la documentazione, la corretta contabilizzazione, l’inerenza, la competenza delle Note di Credito.
Above are three examples where the word "competenza" is used. I am having trouble understanding the meaning in this context. I have had a good look at all entries in the KudoZ relating to this term, and I have an inkling that it could be "accruals", but as I'm not 100% sure I wanted to ask for confirmation and am happy to assign points! Can anyone help? |
| | | timing [matching] of recognition | Explanation:
While we are talking about accrual (as opposed to cash) accounting, the specific intent here is WHEN the item is recognised.
In the second paragraph, however, I would talk about matching...that is the "matching" of costs and revenues. |
| Selected response from:
xxxDCypher
Local time: 21:33
| Grading comment Thanks. This made sense in all examples.
4 KudoZ points were awarded for this answer |
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| Discussion entries: 0 |
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Automatic update in 00:
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19 mins confidence:  peer agreement (net): +1 timing [matching] of recognition
Explanation:
While we are talking about accrual (as opposed to cash) accounting, the specific intent here is WHEN the item is recognised.
In the second paragraph, however, I would talk about matching...that is the "matching" of costs and revenues.
| xxxDCypher
Local time: 21:33
Specializes in field
Native speaker of:  English
PRO pts in category: 1066
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| | Grading comment | Thanks. This made sense in all examples. |
| Notes to answerer
Asker: So for the third would you say "the timing of Credit Notes" or something similar?
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19 mins confidence:  peer agreement (net): -1
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The translation workplace 
