Fall-in/out

Polish translation: odchylenie in plus/in minus///odchylenie dodatnie/ujemne////odchylenie w górę/w dół

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:Fall-in/out
Polish translation:odchylenie in plus/in minus///odchylenie dodatnie/ujemne////odchylenie w górę/w dół
Entered by: Frank Szmulowicz, Ph. D.

10:30 Jan 26, 2019
English to Polish translations [PRO]
Bus/Financial - Accounting
English term or phrase: Fall-in/out
Dokument dotyczący market spending / rachunkowość

Fall-in/out represents the difference between actual and accrued marketplace spending for a prior fiscal year (over "fall-out" or under "fall-in" accrual).
The amount of fall-in/out is not determinable until the subsequent fiscal year and recognized in the Income Statement immediately (i.e., fall-in/out is not subject to the curve methodology).

The difference between actual marketplace spending and accrued marketplace spending for a prior fiscal year (i.e., the over/under accrual or "fall-in/out") are required to be recognized in profit/loss as soon as identified (i.e., do not curve).
A&M expenses should be recognized in interim periods via the curve method (except for obsolescence related A&M expense, Fall-in/Fall-out and event based marketplace spending which should not be curved).

Będę wdzięczna za wszelkie sugestie terminologiczne.
Magdalena Szewciów
Poland
Local time: 21:35
odchylenie in plus/in minus///odchylenie dodatnie/ujemne////odchylenie w górę/w dół
Explanation:
Fall-in or out does not appear to be a standard accounting term according to Uncle Google, but from the definition, it is a positive/negative difference between the actual and accrued marketplace spending. In accounting such a notion is described by the term "deviation" = odchylenie.
cccccccccccc
ODCHYLENIA
ISTOTNE
NIEISTOTNE
ZALEŻNE
NIEZALEŻNE
KORZYSTNE
NIEKORZYSTNE
http://absta.pl/zarys-historii-rachunkowoci.html?page=5

cccccc
Analiza odchyleń kosztów pośrednich pozwoli Ci zaś na określenie różnicy między faktyczną kwotą poniesionych kosztów pośrednich produkcji a kwotą naliczoną przy użyciu z góry zaplanowanej stawki jednostkowej.
https://analizafinansowa.pl/planowanie-i-prognozowanie/budze...

cccccc
downside deviation
Downside Deviation : Risk measure focused on instances where investment returns less than a specified target rate.
Polish translation:odchylenie w dół/odchylenie in minus
Adam Lankamer
https://www.proz.com/kudoz/english-to-polish/finance-general...
Selected response from:

Frank Szmulowicz, Ph. D.
United States
Local time: 15:35
Grading comment
Dziękuję
4 KudoZ points were awarded for this answer



Summary of answers provided
2odchylenie in plus/in minus///odchylenie dodatnie/ujemne////odchylenie w górę/w dół
Frank Szmulowicz, Ph. D.


  

Answers


1 hr   confidence: Answerer confidence 2/5Answerer confidence 2/5
fall-in/out
odchylenie in plus/in minus///odchylenie dodatnie/ujemne////odchylenie w górę/w dół


Explanation:
Fall-in or out does not appear to be a standard accounting term according to Uncle Google, but from the definition, it is a positive/negative difference between the actual and accrued marketplace spending. In accounting such a notion is described by the term "deviation" = odchylenie.
cccccccccccc
ODCHYLENIA
ISTOTNE
NIEISTOTNE
ZALEŻNE
NIEZALEŻNE
KORZYSTNE
NIEKORZYSTNE
http://absta.pl/zarys-historii-rachunkowoci.html?page=5

cccccc
Analiza odchyleń kosztów pośrednich pozwoli Ci zaś na określenie różnicy między faktyczną kwotą poniesionych kosztów pośrednich produkcji a kwotą naliczoną przy użyciu z góry zaplanowanej stawki jednostkowej.
https://analizafinansowa.pl/planowanie-i-prognozowanie/budze...

cccccc
downside deviation
Downside Deviation : Risk measure focused on instances where investment returns less than a specified target rate.
Polish translation:odchylenie w dół/odchylenie in minus
Adam Lankamer
https://www.proz.com/kudoz/english-to-polish/finance-general...


Frank Szmulowicz, Ph. D.
United States
Local time: 15:35
Native speaker of: Native in EnglishEnglish, Native in PolishPolish
PRO pts in category: 142
Grading comment
Dziękuję
Notes to answerer
Asker: Thanks :-)

Login to enter a peer comment (or grade)



Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.

KudoZ™ translation help

The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.


See also:

Your current localization setting

English

Select a language

Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search