May 26, 2005 13:54
19 yrs ago
21 viewers *
German term

Einnahmen-Überschuss-Rechnung

German to English Bus/Financial Finance (general) tax-related
Literally this would be a receipts-surplus statement or calculation, but I am wondering if there is not a standard phrase for this document in English.

Discussion

Ian M-H (X) May 26, 2005:

Proposed translations

5 hrs
German term (edited): Einnahmen-�berschuss-Rechnung
Selected

cash income statement

Mary, Ralf's original answer is correct in that it describes the method of accounting used to prepare the Einnahmen-Überschuss-Rechnung (cash accounting = Ist-Buchhaltung).

As far as the statement itself is concerned, it's no more than a supporting document for tax returns. In fact, there is now a standardised form published by the Finanzbehörden that has to be used for the tax return (recently withdrawn and then revised because it was unusable in practice).

The closest thing I can think of to the German Einnahmen-Überschuss-Rechnung is the "cash income statement" that's prepared by farmers in North America. Have a look at the link below and then maybe do some more research.
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4 KudoZ points awarded for this answer. Comment: "Many thanks"
7 hrs
German term (edited): Einnahmen-�berschuss-Rechnung

statement of revenue and expense

A financial report that--by summarizing revenues and expenses, and showing the net profit or loss in a specified accounting period--depicts a business entity’s financial performance due to operations as well as other activities rendering gains or losses.
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16 hrs
German term (edited): Einnahmen-�berschuss-Rechnung

income and expenditure statement

or profit and loss account
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