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16:15 Mar 8, 2004
English to German translations [PRO] Bus/Financial - Accounting
English term or phrase:Valuation and Qualifying Accounts
Unter dem "Report of independent Auditors on Financial Statement Schedule" steht:
**Valuation and Qualifying Accounts** und es folgt eine kleine Tabelle, in der es um das Konto: Allowance for Doubtful Accounts geht. 4 Spalten: Balance at beginning, charge to costs and expense, deductions/write off, balance at end of period.
Diese "Valuation and Qualifying Accounts" kommen in US-GAAP Abschlüssen recht häufig vor. Kennt jemand die deutsche Übersetzung? Vielen Dank.