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
(English)
0 | Rendering of accounts | Anthony Frey |
0 | The treasurer's accounts | Evert DELOOF-SYS |
0 | assets analysis of cost centre(s) | Evert DELOOF-SYS |
0 | Rechnungslegung | Beth Kantus |
0 | Jahresabschluss = annual report | Ulrike Lieder (X) |
0 | see below | Dan McCrosky (X) |
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.
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.
4 KudoZ points awarded for this answer.
11 mins
The treasurer's accounts
Rechnungslegung = the treasurer's accounts
Jahresabschluss = annual account(s)
Jahresabschluss = annual account(s)
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)
Spiegelkostenstellen < der (Anlagen)spiegel + Kostenstelle = assets analysis of cost centre(s)
Rechnungslegung: (rendering of) the treasurer's accounts
Jahresabschluss = annual account(s)
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).
Example: Grundsätze ordnungsgemäßer Rechnungslegung = Generally Accepted Accounting Principles (GAAP).
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!
Rechnungslegung, acc. to Schäfer, is "rendering of accounts" or "reporting", or "preparing and publishing annual financial statements". Hope this helps!
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?
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?
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