prepayments
German translation: Anzahlungen
| GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
|---|---|---|---|---|---|---|
|
| 16:34 Dec 27, 2019 |
| English to German translations [PRO] Bus/Financial - Accounting / (WP-Bericht zu) holländischem Jahresabschluss - Genossenschaft mit ausgeschlossener Haftung - bilanziert nach Dutch Accounting Standards??? | |||||||
|---|---|---|---|---|---|---|---|
|
| ||||||
|  Selected response from: Johannes Gleim Local time: 04:32 | ||||||
Grading comment
| |||||||
| Summary of answers provided | ||||
|---|---|---|---|---|
| 5 +1 | Rechnungsabgrenzungsposten |
|
| Discussion entries: 3 | |
|---|---|
Answers
5 hrs confidence: 
peer agreement (net): +1
peer agreement (net): +1| prepayments and accrued income Rechnungsabgrenzungsposten Explanation: "prepayments and accrued income" ist ein einziger Begriff. prepayments and accrued income (ReW, EG) / Rechnungsabgrenzungsposten mpl (opp, accruals and deferred income) accrual and deferred income (ReW) / Rechnungsabgrenzung f (ie, year-end adjustment to allocate revenue and expense items to proper accounting periods) (Schäfer, Wirtschaftswörterbuch) Ich wundere mich, dass noch kein Blick in dieses Standard-Wörterbuch geworfen wurde, das jeder besitzen müsste, der buchhalterische Begriffe übersetzt. -------------------------------------------------- Note added at 1 day 2 mins (2019-12-28 16:37:20 GMT) -------------------------------------------------- Accrual (accumulation) of something is, in finance, the adding together of interest or different investments over a period of time. It holds specific meanings in accounting, where it can refer to accounts on a balance sheet that represent liabilities and non-cash-based assets used in accrual-based accounting. These types of accounts include, among others, accounts payable, accounts receivable, goodwill, deferred tax liability and future interest expense.[ : The term accrual is also often used as an abbreviation for the terms accrued expense and accrued revenue that share the common name word, but they have the opposite economic/accounting characteristics. • Accrued revenue: revenue is recognized before cash is received. • Accrued expense: expense is recognized before cash is paid out. https://en.wikipedia.org/wiki/Accrual A Deferred expense or prepayment, prepaid expense, plural often prepaids, is an asset representing cash paid out to a counterpart for goods or services to be received in a later accounting period. For example, if a service contract is paid quarterly in advance, at the end of the first month of the period two months remain as a deferred expense. In the deferred expense the early payment is accompanied by a related recognized expense in the subsequent accounting period, and the same amount is deducted from the prepayment.[2] The deferred expense shares characteristics with accrued revenue (or accrued assets) with the difference that an asset to be covered later are proceeds from a delivery of goods or services, at which such income item is earned and the related revenue item is recognized, while cash for them is to be received in a later period, when its amount is deducted from accrued revenues. https://en.wikipedia.org/wiki/Deferral#Deferred_expense Beide Referenzen sind mit folgendem deutschen Artikel verlinkt: Die Rechnungsabgrenzung ist in der kaufmännischen Buchführung ein Schritt im Periodenabschluss (i. d. R. Jahresabschluss), mit dem Werte in der Gewinn- und Verlustrechnung und der Bilanz der richtigen Rechnungsperiode (z. B. Geschäftsjahr, Quartal) zugeordnet werden. : Aktive Rechnungsabgrenzung Die aktive Rechnungsabgrenzung (Abkürzung ARA; die Posten der ARA werden entsprechend ARAP abgekürzt) ist eine Leistungsforderung. Sie entsteht, wenn ein Aufwand des neuen Jahres bereits im alten Jahr eine Ausgabe darstellt. Merksatz: Ausgabe jetzt, Aufwand später = Aktiver Rechnungsabgrenzungsposten : Passive Rechnungsabgrenzung Erträge des neuen Jahres, die im alten Jahr bereits Einnahmen sind, zum Beispiel Vorauszahlungen von Kunden, werden auf Konten für passive Rechnungsabgrenzung (Abkürzung: PRA) gebucht. Sie begründen Leistungsverbindlichkeiten, also Ansprüche der Kunden oder anderer Gläubiger an Leistungen des Unternehmens. Die Buchung auf den Erlös- und Forderungskonten entspricht der oben aufgezeigten Buchungslogik. https://de.wikipedia.org/wiki/Rechnungsabgrenzung Fazit: Accrued revenue = passiv, Accrued expense = aktiv (Anm.: accrued = angefallen, aufgelaufen) "prepayments and accrued income" sind beides passive RAP. |
| ||
Notes to answerer
| |||
| Login to enter a peer comment (or grade) | |||
Login or register (free and only takes a few minutes) to participate in this question.
You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.
KudoZ™ translation help
The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.
See also:
Search millions of term translations