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  3. Accounting

aktive RAP

English translation: prepaid expenses and accrued income

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
German term or phrase:aktive Rechnungsabgrenzungsposten (RAP)
English translation:prepaid expenses and accrued income
Entered by: Steffen Walter

16:52 Aug 28, 2005
German to English translations [PRO]
Bus/Financial - Accounting
German term or phrase: aktive RAP
sub-item under "Steuer-und Prueferbilanz" in an annual report
Jon Fedler
Local time: 22:23
prepaid expenses and accrued income
Explanation:
in German the RAP is short for Rechnungsabgrenzungsposten, there is also passive RAP. The above is one of the various ways of translating it into English.
Selected response from:

Douglas Arnott
Local time: 21:23
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +1prepaid expenses and accrued income
Douglas Arnott
5 -2active accounts receivable and payable
Astrid Elke Witte


  

Answers


33 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
prepaid expenses and accrued income


Explanation:
in German the RAP is short for Rechnungsabgrenzungsposten, there is also passive RAP. The above is one of the various ways of translating it into English.

Douglas Arnott
Local time: 21:23
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 8

Peer comments on this answer (and responses from the answerer)
agree  Ted Wozniak: one of a few possible translations depending on specific context. Search previous Kudoz for aktivische and passivische RAP as well
4 hrs
neutral  Astrid Elke Witte: Accrued income or deferred income?
4 hrs
  -> deferred income would be part of the "passsive" RAP along with accrued expenses
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25 mins   confidence: Answerer confidence 5/5 peer agreement (net): -2
active accounts receivable and payable


Explanation:
RAP means "Rechnungsabgrenzungsposten".

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Note added at 26 mins (2005-08-28 17:19:02 GMT)
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I would assume that "RAP" is originally an abbreviation of the English words "receivable and payable".

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Note added at 5 hrs 14 mins (2005-08-28 22:07:42 GMT)
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OK then, let's change it:

accruals and deferred income

Astrid Elke Witte
Germany
Local time: 21:23
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 15
1 corroborated select project
in this pair and field What is ProZ.com Project History(SM)?

Peer comments on this answer (and responses from the answerer)
disagree  Douglas Arnott: this is a completely different item on the balance sheet to accounts receivable and payable
15 mins
disagree  Ted Wozniak: as stated below RAP = Rechnungsabgrenzungsposen i.e. accrued and deferred items (but the English translation depends entirely on the specific context)
4 hrs
  -> Accepted.
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