arrotondamento passivo

English translation: rounding charge

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15:05 Oct 24, 2005
Italian to English translations [PRO]
Bus/Financial - Accounting
Italian term or phrase: arrotondamento passivo
voce di un bilancio generale

passive rounding-up/rounding-off????
Ivana Micheli
United Kingdom
Local time: 21:42
English translation:rounding charge
Explanation:
Well, as always, context is everything, so your practical options will depend on how the item is presented. I suspect you could even just go with a generic "rounding" if it's not necessary to contrast with "...attivo" and if the number makes it clear that it's equivalent to a cost. In any event, the "passivo" means that it's an expense or liability, as opposed to "attivo", which would be an asset or income.
Selected response from:

Grey Drane
United States
Local time: 13:42
Grading comment
Thanks again!
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +3rounding charge
Grey Drane
3 +1rounding down
Jean Martin
3rounding of liabilities
Jo Macdonald


Discussion entries: 6





  

Answers


11 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
rounding down


Explanation:
This is a possibility (as opposed to rounding up!).

Jean Martin
Local time: 21:42
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 167

Peer comments on this answer (and responses from the answerer)
agree  Vittorio Preite: Ancora un costo. Se per abitudine i prezzi vengono arrotondati in basso (round down) dal venditore, essi rappresentano un costo >>round down cost, che poi equivale un un ulteriore sconto.
2 hrs
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35 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +3
rounding charge


Explanation:
Well, as always, context is everything, so your practical options will depend on how the item is presented. I suspect you could even just go with a generic "rounding" if it's not necessary to contrast with "...attivo" and if the number makes it clear that it's equivalent to a cost. In any event, the "passivo" means that it's an expense or liability, as opposed to "attivo", which would be an asset or income.

Grey Drane
United States
Local time: 13:42
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 52
Grading comment
Thanks again!

Peer comments on this answer (and responses from the answerer)
agree  Claire Titchmarsh
5 hrs

agree  xxxDCypher: rounding income/rounding expense - this frequently relates to differences which arise from IVA/VAT/GST invoicing (for example).
14 hrs

agree  transparx
16 hrs
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1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
rounding of liabilities


Explanation:
Hi Ivana,

attivo e passivo, assets and liabilities

I think this is the figure indicated in the balance as the amount/difference to make the totals tally, as rounded off figures will not add up to the exact amount without the amount they changed by after rounding off.
I think
;-)

ref:
1 Note: the sum of individual liabilities may produce a total liability greater or lesser than the liability calculated by multiplying total liable purchases by the liability factor. This is due to the rounding of individual liabilities
http://www.orer.gov.au/publications/annual-report/2004/chapt...


So
arrotondamento passivo
rounding of liabilities

arrotondamento attivo
rounding of assets


Jo Macdonald
Spain
Local time: 22:42
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 2

Peer comments on this answer (and responses from the answerer)
neutral  Grey Drane: This is another oversimplification of the terms "attivo" and "passivo".
18 mins
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