Glossary entry (derived from question below)
German term or phrase:
Transitorien
English translation:
accruals and deferrals
Added to glossary by
arum
Mar 9, 2009 09:38
15 yrs ago
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German term
Transitorien
German to English
Bus/Financial
Accounting
Item in a financial statement
Proposed translations
(English)
| 3 | accruals and deferrals |
lisa23
|
| 4 | deferrals |
Alpha-HD
|
| 2 | contingencies |
mustafaer
|
Proposed translations
30 mins
Selected
accruals and deferrals
would be the generic term (Rechnungsabgrenzungsposten), but depending on side of the balance sheet where these items are stated, it may be prepaid expenses (assets side) or deferred income (liabilities side) etc.
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7 mins
contingencies
depends on where you use it.
11 mins
deferrals
= transitorische Aktiva (prepaid expense/cost, such as insurance premiums paid in one year for one full year, not at year-end) und transitorische Passiva (prepaid/deferred income, money received that is due the next year, such as the insurance co. collecting premiums for one year, not at year-end)
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