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cut off testing

Czech translation: kontrola za dané období/k závěrce

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:cut off testing
Czech translation:kontrola za dané období/k závěrce
Entered by: Zuzana Jurková
Options:
- Contribute to this entry
- Include in personal glossary

10:24 Dec 19, 2010
English to Czech translations [PRO]
Bus/Financial - Accounting
English term or phrase: cut off testing
Cut Off Testing for all drop-shipments

As part of the XY Group, which is listed at the Stock Exchange and has to follow SOX rules, we have to be SOX compliant as well and must therefore perform the cut-off testing on a quarterly basis.

The cut-off testing gathers evidence that transactions are recorded in the period to which they refer.

The cut-off testing covers a period of 5 days before quarter-end and 5 days after.

All drop-shipments above 10.000 EUR must be tested. Documents that must be tested and filed are:
- sales invoice
- vendor confirmation for
o date of shipment
o date of right to use
o supplier invoice.
Zuzana Jurková
Italy
Local time: 23:22
kontrola za dané období/k závěrce
Explanation:
zde čtvrtletní...
Selected response from:

Zbynek Taborsky
Czech Republic
Local time: 23:22
Grading comment
4 KudoZ points were awarded for this answer

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Summary of answers provided
3testování s časovým rozlišením
Ales Horak
3kontrola za dané období/k závěrce
Zbynek Taborsky


  

Answers


4 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
kontrola za dané období/k závěrce


Explanation:
zde čtvrtletní...

Zbynek Taborsky
Czech Republic
Local time: 23:22
Works in field
Native speaker of: Czech
PRO pts in category: 15
Login to enter a peer comment (or grade)

22 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
testování s časovým rozlišením


Explanation:
v účetnictví se často používá "časové rozlišení", pokud chceme obecně určit základ období pro testování

Ales Horak
Czech Republic
Local time: 23:22
Works in field
Native speaker of: Czech
PRO pts in category: 4
Login to enter a peer comment (or grade)




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