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revenue recognition

Hungarian translation: realizált árbevétel

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:revenue recognition
Hungarian translation:realizált árbevétel
Entered by: ZOLTÁN PARRAGH
Options:
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21:28 Jan 22, 2002
English to Hungarian translations [PRO]
Bus/Financial - Accounting / accounting
English term or phrase: revenue recognition
Szinten konszolidacios anyagban. Korulbelul fogom, de a pontos magyar kifejezest nem ismerem/talaltam. Kb. annyi lehet mint "bevetel realizalasanak elismerese" (bizonyos korulmenyek bekovetkeztekor/fennalasa eseten?)
Peter Posch
Local time: 06:56
realizált árbevétel
Explanation:
The fundamental revenue recognition concept is that revenues should not be recognized by a company until realized or realizable and earned by the company.
Selected response from:

ZOLTÁN PARRAGH
Local time: 06:56
Grading comment
Köszönöm a segítséget! Ez alapján sikerült az auditorral kigolyózni, hogy valószínüleg az egyenlegközlök alapján realizálható árbevételröl van szó.
2 KudoZ points were awarded for this answer

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Summary of answers provided
5 +2a bevételek elszámolása
Eva Blanar
5árbevétel elismerése...compfor
4realizált árbevétel
ZOLTÁN PARRAGH
4bevételek felméréseElectra
4jövedelmi forrás felismerése vagy jövedelmezőség felismerése
JANOS SAMU
4jovedelem-bevallás
Katalin Rozália Szász
4jovedelem-bevallás
Katalin Rozália Szász


  

Answers


32 mins   confidence: Answerer confidence 5/5 peer agreement (net): +2
a bevételek elszámolása


Explanation:
For yr ref:

Feb. 15, 2001 (SmartPros) — During the past several years, numerous incidents of improper revenue recognition have occurred in companies both large and small. In response to growing concerns about registrants managing earnings in order to achieve earnings estimates, former SEC Chairman Arthur Levitt declared war on improper revenue recognition. He summed up the revenue "game" best in a speech. According to Levitt:


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"Companies try to boost revenue by manipulating the recognition of revenue. Think about a bottle of wine. You wouldn't pop the cork on that bottle before it was ready. But some companies are doing this with their revenue - recognizing it before a sale is complete, before the product is delivered to a customer, or at a time when the customer still has options to terminate, void, or delay the sale."
While revenue recognition should seem straightforward, recent occurrences of various techniques used to manipulate the recording and reporting of revenue suggest the need for a closer examination of the topic. Because accountants are not always aware of the possibility of intentional misstatement of revenue by clients or management, opportunities to prevent or detect improper revenue recognition are often missed.

Revenue recognition issues are among the most serious financial reporting problems. When revenue is inappropriately recognized, serious cash flow problems can result. This situation causes stock prices to plummet indefinitely, or may even cause a company to go out of business entirely.



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Note added at 2002-01-23 02:58:15 (GMT)
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A dolog lényege az, hogy szigorúbb normativákat akarnak alkalmazni a számvitelben, részben az árbevétel elszámolása, részben az aktiv és passziv elhatárolások ügyében.


    Reference: http://accounting.smartpros.com/x6374.xml
Eva Blanar
Hungary
Local time: 06:56
Specializes in field
Native speaker of: Hungarian
PRO pts in category: 79

Peer comments on this answer (and responses from the answerer)
agree  Mr. George: igen, vagy: elismerése (államháztartásban)
9 hrs

agree  ZOLTÁN PARRAGH: The fundamental revenue recognition concept is that revenues should not be recognized by a company until realized or realizable and earned by the company.
7 days
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
jovedelem-bevallás


Explanation:
Ez szerintem az idézett szovegekbe is talál.

Katalin Rozália Szász
Local time: 07:56
Native speaker of: Native in HungarianHungarian
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
jovedelem-bevallás


Explanation:
Ez szerintem az idézett szovegekbe is talál.

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Note added at 2002-01-22 22:42:08 (GMT)
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Bocsánat, a gépem megint megtréfált.

Katalin Rozália Szász
Local time: 07:56
Native speaker of: Native in HungarianHungarian
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
jövedelmi forrás felismerése vagy jövedelmezőség felismerése


Explanation:
Nagyon sok függ a szövegkörnyezettől.

JANOS SAMU
United States
Local time: 19:56
Native speaker of: Native in HungarianHungarian
PRO pts in category: 10
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10 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
bevételek felmérése


Explanation:
egy bizonyos arukészlet értékének alapján felmérik a várható bevételt.Az eladás után jelentős lehet az eltérés a bevétel felmérés és a bevétel bevallás között.

Electra
Local time: 05:56
Native speaker of: Native in HungarianHungarian, Native in RomanianRomanian
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20 hrs   confidence: Answerer confidence 5/5
árbevétel elismerése...


Explanation:
vagy árbevétel számbavétele



compfor
Hungary
Local time: 06:56
PRO pts in category: 3
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7 days   confidence: Answerer confidence 4/5Answerer confidence 4/5
realizált árbevétel


Explanation:
The fundamental revenue recognition concept is that revenues should not be recognized by a company until realized or realizable and earned by the company.

ZOLTÁN PARRAGH
Local time: 06:56
Native speaker of: Native in HungarianHungarian
PRO pts in category: 2
Grading comment
Köszönöm a segítséget! Ez alapján sikerült az auditorral kigolyózni, hogy valószínüleg az egyenlegközlök alapján realizálható árbevételröl van szó.
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