accrued
Dutch translation: overlopende passiva
| 06:42 Apr 10, 2002 |
| English to Dutch translations [PRO] Bus/Financial - Accounting / Annual report | |||||||
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|  Selected response from: Chris Hopley Netherlands Local time: 11:33 | ||||||
Grading comment
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| Summary of answers provided | ||||
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| 5 | ten laste van - rechtens toekomen aan - aanwassen (accumulatief) |
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| 4 | toe te rekenen, opgelopen |
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| 4 | overlopende passiva |
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Answers
51 mins confidence: 
toe te rekenen, opgelopen Explanation: Wat ik gevonden heb: accrued expenses (liabilities): toe te rekenen kosten accrued dividends/interest: opgelopen dividenden/rente accrued charges=accrued expenses=expenses due and unpaid: te betalen kosten Elsevier's Dictionary of Financial Terms De Anderstalige Jaarrekening: een Terminologische Gids (CED Samson) handelswoordenboek (Servotte) Dit zijn meestal geijkte termen uit de handelsbalans. |
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1 hr confidence:
overlopende passiva Explanation: This is the term usually found in financial statements. ABN AMRO 2000 annual report: "9 Prepayments and accrued income and accruals and deferred income These items include revenue and expenses recognised in the period under review but whose actual receipt or payment falls in a different period, as well as the total net difference between contract rates and spot rates on foreign exchange hedging operations." (ref. 1) "9 Overlopende activa en overlopende passiva Onder overlopende activa en overlopende passiva worden baten en lasten gerubriceerd, die zijn toegerekend aan de verslagperiode, maar waarvan de feitelijke ontvangst of betaling valt in een andere periode. Daarnaast wordt onder deze balansposten opgenomen het saldo van alle verschillen tussen de contractkoers en de contante koers van contracten die zijn afgesloten ter dekking van het valutarisico." De Keizers Financieel Economisch Lexicon: overlopende passiva = accruals and deferred income See also xrefer.com: "accruals, accrued expenses The cost of services utilized in advance of payment and written into a company's accounts as liabilities." http://www.xrefer.com/entry.jsp?xrefid=444546 (From the Penguin Dictionary of Economics). Reference: http://www.abnamro.com/jaarverslag/4.3.1_9.html Reference: http://www.abnamro.com/annualreport/4.3.1_9.html |
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13 hrs confidence:
ten laste van - rechtens toekomen aan - aanwassen (accumulatief) Explanation: Accrue heeft verschillende vertalingen in het Nederlands afhankelijk van de context en zin waarin gebruikt. Hier nog enkele suggesties die kunnen helpen. ...any loss or gain shall be borne by or accrue to the holder = eventuele winsten of verliezen komen ten bate of ten laste van de houders ...is financed by resources which accrue to it as of right = wordt gefinancierd door middelen die haar rechtens toekomen to accrue to = aanwassen |
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