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проводить корректирующие операции отчетным периодом

English translation: “reversing entries” vs. “adjusting entries” + "corrections" + rephrase the whole sentence

07:32 Jan 18, 2014
Russian to English translations [PRO]
Bus/Financial - Accounting
Russian term or phrase: проводить корректирующие операции отчетным периодом
Вызвала затруднение фраза «проводить корректирующие операции отчетным периодом».

Сторнирование – насколько я поняла – это reversal, а вот в переводе уточняющей фразы сомневаюсь. Adjusting entry, как я уже поняла, - корректирующая проводка, а операция – adjusting transaction или в этом случае не употребляется adjust, а, скажем, нужно correct?

Контекст (учетная политика компании):
Внесение изменений в финансовую отчетность прошлых периодов не допускается. При выявляемых ошибках в отчетности прошлых периодов необходимо применять механизм сторнирования (проведение соответствующих корректирующих операций отчетным периодом).
blue_roses
English translation:“reversing entries” vs. “adjusting entries” + "corrections" + rephrase the whole sentence
Explanation:
... При выявляемых ошибках в отчетности прошлых периодов необходимо применять механизм сторнирования (проведение соответствующих корректирующих операций отчетным периодом) =

… Should errors be identified in pervious reporting periods, *** REVERSING ENTRIES *** are to be used in the current reporting period to make the necessary *** CORRESPONDING CORRECTIONS.***
Selected response from:

ViBe
Local time: 22:16
Grading comment
Огромное спасибо!
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2to correct errors retrospectively /to make adjusting entries retrospectively
Zamira B.
4 +1“reversing entries” vs. “adjusting entries” + "corrections" + rephrase the whole sentence
ViBe


  

Answers


44 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
to correct errors retrospectively /to make adjusting entries retrospectively


Explanation:
-

Zamira B.
United Kingdom
Local time: 21:16
Specializes in field
Native speaker of: Native in RussianRussian
PRO pts in category: 116

Peer comments on this answer (and responses from the answerer)
agree  Natalia Volkova
1 hr
  -> спасибо!
agree  cyhul
2 days 1 hr
  -> thank you but my suggested translation was wrong.
Login to enter a peer comment (or grade)

6 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
“reversing entries” vs. “adjusting entries” + "corrections" + rephrase the whole sentence


Explanation:
... При выявляемых ошибках в отчетности прошлых периодов необходимо применять механизм сторнирования (проведение соответствующих корректирующих операций отчетным периодом) =

… Should errors be identified in pervious reporting periods, *** REVERSING ENTRIES *** are to be used in the current reporting period to make the necessary *** CORRESPONDING CORRECTIONS.***

Example sentence(s):
  • “Another use of reversing entries is to correct errors posted in a company’s general ledger…”
  • “A reversing entry is a journal entry made at the beginning of an accounting period, which reverses selected entries made in the immediately preceding accounting period…”

    Reference: http://www.wisegeek.com/what-is-a-reversing-entry.htm
    Reference: http://www.accountingtools.com/questions-and-answers/what-is...
ViBe
Local time: 22:16
Works in field
Native speaker of: Native in RussianRussian
PRO pts in category: 48
Grading comment
Огромное спасибо!

Peer comments on this answer (and responses from the answerer)
agree  Igor Blinov: usually "reversE entries" and "adjusments" instead of "CORRECTIONS"
1 hr
  -> OK, thx.
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