GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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08:32 Jun 1, 2003 |
German to English translations [PRO] Bus/Financial - Accounting / Annual Report | |||||||
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| Selected response from: Alexander Schleber (X) Belgium Local time: 22:55 | ||||||
Grading comment
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Summary of answers provided | ||||
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4 +4 | additions |
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5 | provisions - set-up and liquidate/retransfer/reverse |
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4 | changes. |
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provisions - set-up and liquidate/retransfer/reverse Explanation: Rückstellungen - provisions Bildung von Rückstellungen - to set-up a provision Auflösen von Rückstellungen - to liquidate/retransfer/reverse a provision Reference: Wörterbuch Rechnungslegung und Steuern (PricewaterhouseCoopers) |
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changes. Explanation: I hesitate about the "credit (entry)", because an item in an annual report can be both a credit or a debit. So your entry "Rückstellung Entwicklung" would probably have a number of the previous status, and the the porvisions that have been reversed out (-) or new provisions that have been created (+). So its the new items that have been added (both + and -) which is perhaps best described by "changes". |
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Grading comment
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additions Explanation: lassen sich zgänge nicht auch mit "additions" bezeichnen? |
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