https://www.proz.com/kudoz/german-to-english/tech-engineering/541-rechnungslegung-spiegelkostenstellen.html
Feb 10, 2000 06:31
24 yrs ago
6 viewers *
German term

Rechnungslegung & Spiegelkostenstellen

German to English Tech/Engineering
These terms both appear in an annual report (is the term Jahresabchluss translated as 'annual report' or 'annual accounts'?)

Proposed translations

24 mins
Selected

Rendering of accounts

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.
Something went wrong...
4 KudoZ points awarded for this answer.
11 mins

The treasurer's accounts

Rechnungslegung = the treasurer's accounts
Jahresabschluss = annual account(s)
Something went wrong...
44 mins

assets analysis of cost centre(s)

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)
Something went wrong...
1 hr

Rechnungslegung

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).
Something went wrong...
2 hrs

Jahresabschluss = annual report

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!
Something went wrong...
6 hrs

see below

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?
Something went wrong...