Abgrenzungen

English translation: accruals and deferrals

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.

04:59 Jan 25, 2001
German to English translations [Non-PRO]
Bus/Financial - Accounting
German term or phrase: Abgrenzungen
The term appears on a Profit & Loss statement on the Assets side (last item under) Liquid Assets in one case and in another as 'Liquide Mittel, Abgrenzungen. Imagine its something like 'Balancing Item', but can't find confirmation anywhere. No amounts given - so can't tell if it's neglible.
Phy
English translation:accruals and deferrals
Explanation:
(ReW) accruals and deferrals
(ie, to reflect the lack of coincidence of the accounting period and the benefit period; syn, Rehnungsabgrenzung,qv)
(KoR) assignment of cost or expense not relating to accounting period or operating purpose
(com) definition
Selected response from:

Sabine Cane
Local time: 23:40
Grading comment
Many thanks, especially for the speed of your response

4 KudoZ points were awarded for this answer



Summary of answers provided
nadeferrals and accruals
Irene Fried
naaccruals and deferrals
Sabine Cane


  

Answers


4 mins
accruals and deferrals


Explanation:
(ReW) accruals and deferrals
(ie, to reflect the lack of coincidence of the accounting period and the benefit period; syn, Rehnungsabgrenzung,qv)
(KoR) assignment of cost or expense not relating to accounting period or operating purpose
(com) definition



    Schaefer Wirtschaftswoerterbuch
Sabine Cane
Local time: 23:40
Grading comment
Many thanks, especially for the speed of your response
Login to enter a peer comment (or grade)

1 hr
deferrals and accruals


Explanation:
Lt. Eichborn D>E, sind deferrals and accruals Abgrenzungskosten. In einer Bilanz (auch GuV-Rechnung) auftretende Abgrenzungsposten werden *deferred items* genannt.

Lt. Eichborn E>D

to defer = als Rechnungsabgrenzung behandeln
deferral (accounting method) = Rechnungsabgrenzung
deferred asset (in Bilanz)= noch nicht fälliger Posten, transitorischer Posten

accruals (balance sheet) = Zugänge
accrued = aufgelaufen, angewachsen, entstanden
accruing = fällig werden, entstehend.

Ich hoffe, dies hilf ein bisschen zur Aufklärung der Begriffe.

Gruß,
Irene


    Eichborn E>D und D>E
Irene Fried
Germany
Local time: 00:40
Native speaker of: Native in GermanGerman, Native in GreekGreek
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
Uschi (Ursula) Walke
Login to enter a peer comment (or grade)



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