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nazım hesap

English translation: Memorandum item/account

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Turkish term or phrase:nazım hesap
English translation:Memorandum item/account
Entered by: Umit Altug
Options:
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11:52 Oct 10, 2001
Turkish to English translations [PRO]
Bus/Financial
Turkish term or phrase: nazım hesap
Muhasebe
basaran
Memorandum item/account
Explanation:
These accounts are not major accounts such as those listed under assets and liabilities on the balance sheets, and do not affect cash or receivables.
In Turkish accounting system, they take place under the grand total of balance sheet accounts, or on a separate page.
Selected response from:

Omer Esener
United States
Local time: 10:07
Grading comment
Yardımınız için çok teşekkürler
3 KudoZ points were awarded for this answer

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Summary of answers provided
5 +2Memorandum item/accountOmer Esener
4 +2Regulating Account
1964
5memorandum item/accountUmit Altug


  

Answers


1 hr   confidence: Answerer confidence 5/5 peer agreement (net): +2
Memorandum item/account


Explanation:
These accounts are not major accounts such as those listed under assets and liabilities on the balance sheets, and do not affect cash or receivables.
In Turkish accounting system, they take place under the grand total of balance sheet accounts, or on a separate page.

Omer Esener
United States
Local time: 10:07
Native speaker of: Native in TurkishTurkish
PRO pts in pair: 31
Grading comment
Yardımınız için çok teşekkürler

Peer comments on this answer (and responses from the answerer)
agree  Umit Altug
1 day 5 hrs

agree  Guetta: Off-Balance Sheet Accounts
3312 days
Login to enter a peer comment (or grade)

10 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
Regulating Account


Explanation:

Bir sözlükte Memorandum item da verilmekle birlikte buna çevirilerde hiç rastlamadım



1964
Turkey
Local time: 21:07
Native speaker of: Native in TurkishTurkish
PRO pts in pair: 356

Peer comments on this answer (and responses from the answerer)
agree  Ali Osman TEZCAN: TR-ING SOZLUK.A. VAHİT MORAN
2 hrs

agree  shenay kharatekin: regulatory account
529 days
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1 day 7 hrs   confidence: Answerer confidence 5/5
memorandum item/account


Explanation:
Regulating account bazı kaynaklarda (mesela, Türkiye Merkez Bankası bilançolarının çevirileri) kullanılmakla birlikte yaygın değildir. Bir çok uluslararası şirket bilançosunda, Dünya Bankası ve OECD belgelerinde, ABD Federal Komisyonlarının mali tablolara ilişkin yönergelerinde "memorandum items" veya "memorandum accounts" olarak geçmektedir. Regulating account yanlış olmamakla beraber, Ömer Esener'in önerdiği Memorandum item/account karşılığı bence daha uygun.


Umit Altug
Local time: 21:07
Native speaker of: Turkish
PRO pts in pair: 140
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