non-cash charge

Danish translation: ikke likvide poster

21:11 May 23, 2009
English to Danish translations [PRO]
Bus/Financial - Accounting / Annual accounts
English term or phrase: non-cash charge
Goodwill and Intangible Asset Impairments
(non-cash charge, after tax)
Charlotte Corty
Local time: 15:28
Danish translation:ikke likvide poster
Explanation:
Eftersom det er regnskab vil jeg sige "ikke likvide poster"

Definition
Accounting term for an expense that does not require cash to be paid out. It is a real expense, though, and has to be charged against the incurring entity's earnings and recorded in its account books. Such expenses include amortization, depreciation, and depletion.
http://www.investorwords.com/7412/non_cash_charge.html
Selected response from:

Anne Kjaer Iversen
Denmark
Local time: 15:28
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +1nedskrivning
Mette Melchior
3 +1ikke likvide poster
Anne Kjaer Iversen
2apportbetaling
Lise Leavitt


  

Answers


1 hr   confidence: Answerer confidence 2/5Answerer confidence 2/5
apportbetaling


Explanation:
according to Fagordbog/Gyldendal 'non-cash' is apport...
non-cash input
(i virksomhed, indskud)
apportindskud

I could however find only one link:
http://www.dn-erhverv.dk/analyser/2/3-de-konkrete-skridt/

Lise Leavitt
United States
Local time: 09:28
Works in field
Native speaker of: Native in DanishDanish
Login to enter a peer comment (or grade)

9 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
ikke likvide poster


Explanation:
Eftersom det er regnskab vil jeg sige "ikke likvide poster"

Definition
Accounting term for an expense that does not require cash to be paid out. It is a real expense, though, and has to be charged against the incurring entity's earnings and recorded in its account books. Such expenses include amortization, depreciation, and depletion.
http://www.investorwords.com/7412/non_cash_charge.html


Anne Kjaer Iversen
Denmark
Local time: 15:28
Works in field
Native speaker of: Native in DanishDanish
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
agree  Malberg
23 mins
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10 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
nedskrivning


Explanation:
I dette tilfælde, når der er tale om værdiforringelse, vil jeg tro, du simpelthen kan oversætte med "nedskrivning" jvf. denne forklaring fra Investopedia:
"Non-cash charges are typically against the depreciation, amortization, and depletion accounts on a company's balance sheet. Companies take these charges against earnings due to extraordinary circumstances such as accounting policy changes or significant depreciation of asset's market value.

Any sort of charge will usually result in lower earnings in the period when the charge was made. Sometimes also referred to as a write down. " (http://www.investopedia.com/terms/n/noncashcharge.asp)

En nedskrivning er jo netop en reduktion af et aktivs regnskabsmæssige værdi i forbindelse med særlige omstændigheder eller test for værdiforringelse. Det er selvfølgelig også en form for "ikke-likvid post", som Anne foreslår, men det kan jo dække over alle poster, der ikke involverer ind- eller udbetalinger.

Example sentence(s):
  • FRS 3 var en gennemgribende revision af den regnskabsmæssige behandling af virksomhedssammenslutninger, hvor man skiftede fra afskrivning af goodwill til udelukkende at nedskrive goodwill ved værdiforringelse.
  • Goodwill testes årligt for værdiforringelse og nedskrives til en eventuelt lavere værdi.

    Reference: http://www.kpmg.dk/view.asp?ID=2936
    https://www.sparekassen-vendsyssel.dk/sparekassen/regnskab/aarsrapport_2007/Sparekassen%20Vendsyssel%20%C3%85rsrapport%202007%20i%20sammendr
Mette Melchior
Sweden
Local time: 15:28
Works in field
Native speaker of: Native in DanishDanish
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
agree  Malberg
10 mins
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