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Rechnungslegung & Spiegelkostenstellen

English translation: Rendering of accounts

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06:31 Feb 10, 2000
German to English translations [PRO]
Tech/Engineering
German term or phrase: Rechnungslegung & Spiegelkostenstellen
These terms both appear in an annual report (is the term Jahresabchluss translated as 'annual report' or 'annual accounts'?)
Lucy Simpson
English translation:Rendering of accounts
Explanation:
Jahresabschluss can be translated as annual report or annual/year-end financial statements.
Rechnungslegung: is called rendering of accounts (preparing statement of receipts and expenditures) or preparing and publishing of annual financial statements.
Kostenstelle is called cost center, whereas the Spiegel is usually a shortened form of Anlagenspiegel, which is called fixed-asset movement schedule. The definition of Anlagenspiegel is: Entwicklung der einzelnen Posten des Anlagevermoegens, in der Bilanz oder im Anhang darzustellen: Anschaffungs- und Herstellungskosten, + Zugaenge, - Abgaenge, +/- Umbuchungen, + Zuschreibungen, - Abschreibungen, Buchwert Ende des Jahres und Vorjahr.
Selected response from:

Anthony Frey
United States
Local time: 06:24
Grading comment
4 KudoZ points were awarded for this answer

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Summary of answers provided
naJahresabschluss = annual reportUlrike Lieder
nasee belowDan McCrosky
naRechnungslegungBeth Kantus
naassets analysis of cost centre(s)
Evert DELOOF-SYS
naRendering of accounts
Anthony Frey
naThe treasurer's accounts
Evert DELOOF-SYS


  

Answers


11 mins
The treasurer's accounts


Explanation:
Rechnungslegung = the treasurer's accounts
Jahresabschluss = annual account(s)

Evert DELOOF-SYS
Belgium
Local time: 12:24
Native speaker of: Native in DutchDutch, Native in FlemishFlemish
PRO pts in pair: 148
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24 mins
Rendering of accounts


Explanation:
Jahresabschluss can be translated as annual report or annual/year-end financial statements.
Rechnungslegung: is called rendering of accounts (preparing statement of receipts and expenditures) or preparing and publishing of annual financial statements.
Kostenstelle is called cost center, whereas the Spiegel is usually a shortened form of Anlagenspiegel, which is called fixed-asset movement schedule. The definition of Anlagenspiegel is: Entwicklung der einzelnen Posten des Anlagevermoegens, in der Bilanz oder im Anhang darzustellen: Anschaffungs- und Herstellungskosten, + Zugaenge, - Abgaenge, +/- Umbuchungen, + Zuschreibungen, - Abschreibungen, Buchwert Ende des Jahres und Vorjahr.

Anthony Frey
United States
Local time: 06:24
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 444
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44 mins
assets analysis of cost centre(s)


Explanation:
Sorry, forgot Spiegelkostenstellen in previous answer

Spiegelkostenstellen < der (Anlagen)spiegel + Kostenstelle = assets analysis of cost centre(s)

Rechnungslegung: (rendering of) the treasurer's accounts
Jahresabschluss = annual account(s)

Evert DELOOF-SYS
Belgium
Local time: 12:24
Native speaker of: Native in DutchDutch, Native in FlemishFlemish
PRO pts in pair: 148
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1 hr
Rechnungslegung


Explanation:
According to Dietl/Lorenz, Dictionary of Legal, Commercial and Political terms, Rechnungslegung = rendering (of) accounts; accounting.
Example: Grundsätze ordnungsgemäßer Rechnungslegung = Generally Accepted Accounting Principles (GAAP).

Beth Kantus
United States
Local time: 06:24
Native speaker of: English
PRO pts in pair: 924
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2 hrs
Jahresabschluss = annual report


Explanation:
In US usage, Jahresabschluss is definitely "annual report".
Rechnungslegung, acc. to Schäfer, is "rendering of accounts" or "reporting", or "preparing and publishing annual financial statements". Hope this helps!

Ulrike Lieder
Local time: 03:24
Native speaker of: German
PRO pts in pair: 3525
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6 hrs
see below


Explanation:
1. annual financial statements = annual accounts = annual report - The first two above are rather British but "annual report" is definitely the phrase in the US, like everyone else said.

2. rendering of accounts - what the others said is also 100% OK here.

3. mirrored/subsidiary/duplicate cost center/centre

This is the only reason I'm writing.

I think but can't prove it that a mirrored or subsidiary or duplicate cost center might be a cost center at a subsidiary that is there because the same cost center already exists in the parent company. What do the rest of you think? Lucy, could you give us some more context?

Dan McCrosky
Local time: 12:24
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 1541
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