Glossary entry

English term or phrase:

recharge of research and development (activities)

German translation:

Weiterverrechnung von Forschungs- und Entwicklungsleistungen

Added to glossary by Werner Walther
Mar 19, 2010 17:26
14 yrs ago
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English term

recharge

English to German Bus/Financial Accounting
Research and development - Accounting procedure
Types of research and development costs:
Research and development recharges: Any recharges of research and development activities will be included in sundry income and not included within sales.
Change log

Apr 2, 2010 08:41: Werner Walther Created KOG entry

Proposed translations

+2
4 hrs
Selected

Weiterverrechnung von Forschungs- und Entwicklungleistungen

z.B. Die Weiterverrechnung von Forschungs- und Entwicklungsleistungen wird über das Konto "Betriebsfremde Erträge" abgewickelt.

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Note added at 4 Stunden (2010-03-19 21:49:08 GMT)
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Bitte Überschrift korrigieren: Entwicklungs- ... (s einsetzen)
Peer comment(s):

agree Reinhold Wehrmann
7 hrs
agree Rolf Keiser
11 hrs
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4 KudoZ points awarded for this answer. Comment: "Selected automatically based on peer agreement."
2 hrs

Einnahmen

I would think this could possibly be what is meant. There might be income associated with research and development activities (e.g. prize money, patent payments, etc.). This income should presumably not be included in regular sales as it is not part of the regular business.
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Reference comments

4 hrs
Reference:

Sundry income

A company's income that comes from sources other than its operations or investments. Common examples of sundry income include royalties and income from ...
Es geht in Richtung "betriebsfremde Einnahmen". Genau formulieren und suchen muss ich noch.
Recharges geht in die Richtung "Weiterverrechnung von F+E". Es wird Forschung und Entwicklung betrieben, aber vielleicht ist die eigene Fabrik nicht geeignet, dann wird das dem Auftraggeber berechnet.
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