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18:38 Jan 23, 2004 |
German to English translations [PRO] Bus/Financial - Accounting / annual report | |||||
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| Selected response from: RobinB United States Local time: 02:11 | ||||
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Summary of answers provided | ||||
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5 +2 | customer(-related) |
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4 | (sales) market orientated |
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4 | target market orientated |
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3 +1 | at market value |
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Discussion entries: 2 | |
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(sales) market orientated Explanation: for bescahffungsmarktorientiert: supply market orientated Hope it helps. |
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target market orientated Explanation: another version |
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at market value Explanation: Something of a guess as regards the English term, but it would seem to relate to the LCM (lower of cost or market value) principle and here is my source with an explanation at least: Nach US-GAAP ist gemäß ARB 43 bei der Vorratsbewertung ebenfalls das strenge Niederstwertprinzip ("lower of cost or market") anzuwenden, wobei im Unterschied zum HGB für alle Vorrätegruppen bei der Ermittlung des Wertansatzes sowohl der Beschaffungs- als auch der Absatzmarkt berücksichtigt werden. Unterschreiten die Wiederbeschaffungskosten die Anschaffungs- bzw. Herstellungskosten, so sind die Vorräte mit dem mittleren Wert von Wiederbeschaffungskosten, realisierbarem Netto-Veräußerungswert und realisierbarem Netto-Veräußerungswert abzüglich der normalen Gewinnspanne anzusetzen. Dabei ist der realisierbare Veräußerungswert abzüglich der üblichen Gewinnmarge die Wertuntergrenze, selbst wenn die Wiederbeschaffungskosten diesen Wert unterschreiten. Reference: http://www.thyssenkrupp.com/fr/02-03/de/methods.html |
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customer(-related) Explanation: This refers to risks relating to liabilities to customers. What's also critical here is that under US GAAP, Rückstellungen are "accruals" or "accrued liabilities", not provisions. "Provisions" under US GAAP are rather different: they are charges in the income statement, e.g. "provisions for income taxes". Rückstellungen für absatzmarktorientierte Verpflichtungen would therefore be "accrued customer(-related) obligations" or "accrued obligations to customers". "Provisions" is the term used for the HGB and IASs/IFRSs. Verlustrisiken aus schwebenden Verkaufskontrakten would be something like "potential losses from uncompleted customer contracts" or "onerous executory customer contracts". -------------------------------------------------- Note added at 2 hrs 46 mins (2004-01-23 21:24:41 GMT) -------------------------------------------------- or \"accrued customer(-related) liabilities\", \"accrued liabilities to customers\" |
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