GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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03:57 May 31, 2002 |
German to English translations [PRO] Bus/Financial - Accounting / profit and loss statement | |||||||
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| Selected response from: Rod Darby (X) Ghana Local time: 03:14 | ||||||
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Summary of answers provided | ||||
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4 +4 | account/list of accounts making up the income statement |
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4 +3 | account # |
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account # Explanation: Johanna, you really should have posted your questions under 'pro' - I'd be hard put to it to translate 'Kontennachweis', a term I use in German every day. It's the part of the Financial Statements with the detailed supporting evidence for the balance sheet and income statement, and contains the balance on all general ledger (impersonal) accounts that have been posted in the year. The four-digit account number (ok, sometimes 5) is pretty standard in Germany (broadly, there are two schemes, one has petty cash as 1000, the other has 1600), so other accountants can read these Kontennachweise like a book! In Pommy-land we'd say 'Account No.', of course, maybe even just a/c 'no.', but I believe # is still in use in AE as the number sign - oder? HTH Rod -------------------------------------------------- Note added at 2002-05-31 07:03:09 (GMT) -------------------------------------------------- Er, sorry, should have been \'a/c no.\' above (got the first apostrophe wrong). Johanna, I see you are also asking about \'Gewinnermittlung\'. There are two ways of determining business profits in Germany, one of which is to do a balance sheet and profit & loss account, which latter is usally called \'income statement\' in North America, I believe. This is regulated by §§ 238 ff. of the HGB for commercial accounting and by § 4 subsection 1 and § 5 EStG for tax purposes. The usual German term for this is \'Jahresabschluss\'. Since you use the term \'Gewinnermittlung\', you have almost certainly got just an \'income statement\' or \'profit statement\' in front of you. This is permitted by § 4 subsection 3 EStG for people who are not obliged to do commercial accounting (keine Kaufleute), such as doctors, lawyers, tax consultants etc. This is usually referred to as \'Einnahme-/Überschussrechnung\', but the title is always \'Gewinnermittlung\', for which Woywode (correctly, in any other context) gives as \'income determination\' or \'profit determination\'. In this case, I\'d go for \'income statement\' or \'profit statement\', whichever feels more North American and less British to you. Hope this has put things in perspective for you. Rod Woywode: Accounting & Tax dico |
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