record one-time charge

Russian translation: провести/внести разовый платеж

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

English term or phrase:	record one-time charge
Russian translation:	провести/внести разовый платеж
Entered by:	adelung

10:57 Aug 26, 2008

English to Russian translations [PRO]
Bus/Financial - Finance (general) / приобретение активов компании

English term or phrase: record one-time charge

Компания XXX приобретает активы компании YYY. В связи с этим:

XXX may **record a one-time charge** for purchased in-process research and development expenses related to the acquisition in the quarter in which the transaction closes.

Igor Savenkov KudoZ activity Questions: 190 (3 open) (7 closed without grading) Answers: 2949 Russian Federation
Local time: 03:57

провести/внести разовый платеж

Explanation:
Опираясь на разъяснения коллег:

XXX может **провести разовый платеж** за приобретенные незаконченные исследования и разработки, связанные с приобретением [активов], в том же квартале, в котором завершится транзакция (сделка/покупка).

Selected response from:

adelung
Local time: 03:57

Grading comment

Спасибо!
4 KudoZ points were awarded for this answer

Summary of answers provided

3 +3

провести/внести разовый платеж

adelung

1 +2

отразить в учете единовременное списание стоимости на затраты по приобретению...

Ebag (X)

Summary of reference entries provided

Ebag (X)

Yelena Pestereva

Discussion entries: 1

Answers

37 mins confidence:

peer agreement (net): +2

отразить в учете единовременное списание стоимости на затраты по приобретению...

Explanation:
См. выше.

Ebag (X)
Ukraine
Local time: 03:57
Works in field
Native speaker of:

Russian

37 mins confidence:

peer agreement (net): +3

провести/внести разовый платеж

adelung
Local time: 03:57
Native speaker of:

Russian
PRO pts in category: 4

Grading comment

Спасибо!

Reference comments

19 mins

Reference

Reference information:
A one time charge is a charge against earnings that is unusual in nature and not expected to reoccur. An example of a one time charge is the costs of closing a plant damaged by an earthquake. Unlike a one-time charge, normal expenses -- like cost of goods sold - are part and parcel of the regular, ongoing activities of the business.

Ebag (X)
Ukraine
Works in field
Native speaker of:

Russian

14 mins

Reference

Reference information:
Если не ошибаюсь, расходы на незавершенные исследования и разработки могут быть использованы для уменьшения налогооблагаемой базы. Поглощающая кмпания такие расходы "купила" ( приобрела) вместе с компанией-мишенью.

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Note added at 28 mins (2008-08-26 11:25:41 GMT)
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Т.е. своих расходов на незавершенные исследования у нее было. Они появились у нее только после поглощения, когда у нее и компании-мишени стала общая (консолидированная) отчетность.

Yelena Pestereva
Israel
Specializes in field
Native speaker of: Russian
PRO pts in category: 662

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record one-time charge

Russian translation: провести/внести разовый платеж

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