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15:04 Jun 30, 2008 |
German to English translations [PRO] Bus/Financial - Accounting | |||||||
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| Selected response from: Steffen Walter Germany Local time: 03:26 | ||||||
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Summary of answers provided | ||||
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2 +1 | reversal of supplementary tax accounts/bases prepared for individual partners |
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Discussion entries: 2 | |
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reversal of supplementary tax accounts/bases prepared for individual partners Explanation: Welche Rechtsform hat denn die Gesellschaft (wegen der Frage partners vs. shareholders)? Ich bin mir auch nicht ganz sicher, ob "reversal" hier richtig ist. Siehe http://www.proz.com/kudoz/german_to_english/accounting/16827... , jedoch auch http://www.proz.com/kudoz/german_to_english/accounting/40592... und http://www.steuerlinks.de/ls-ergaenzungsbilanz.html http://www.financecareer.de/KarriereundMehr/Wissenspool/Fach... Der Woywode (WB Rechnungslegung, Steuern) bezeichnet die Ergänzungsbilanz als "supplementary tax balance sheet" mit dem Zusatzkommentar "carrying values relate to the individual partner and are solely tax base adjustments to the carrying values of the partnership's tax balance sheet [sic!]". Allerdings hat Robin in http://www.proz.com/kudoz/german_to_english/accounting/40592... in Bezug auf die Fehlverwendung von "tax balance sheet" recht. -------------------------------------------------- Note added at 1 hr (2008-06-30 16:11:26 GMT) -------------------------------------------------- Bei den "group companies" wäre ich mir aber gar nicht sicher. Ergänzungsbilanzen beziehen sich i. d. R. auf _Gesellschafter_. |
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