Erlösartenreinheit

English translation: the income/profit and loss statement is part of the total cost method/procedure and reflects the

22:51 Dec 22, 2014
German to English translations [PRO]
Bus/Financial - SAP / Kontierung
German term or phrase: Erlösartenreinheit
Die Gewinn- und Verlustrechnung ist nach dem Gesamtkostenverfahren gegliedert und spiegelt das Prinzip der Kosten- und Erlösartenreinheit wieder.
Claudia Zimmermann
Germany
Local time: 10:28
English translation:the income/profit and loss statement is part of the total cost method/procedure and reflects the
Explanation:
accuracy of the cost/profit (yield) principle


Die Gewinn- und Verlustrechnung (Schreibweise nach HGB; laut Duden .... in der Gewinn- und Verlustrechnung („income statement“ oder „profit and loss“ ..em

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Note added at 3 hrs (2014-12-23 02:38:34 GMT)
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not easy by any means
Selected response from:

David Hollywood
Local time: 06:28
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4disaggregation of income and cost types
RobinB
3the income/profit and loss statement is part of the total cost method/procedure and reflects the
David Hollywood


  

Answers


3 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
the income/profit and loss statement is part of the total cost method/procedure and reflects the


Explanation:
accuracy of the cost/profit (yield) principle


Die Gewinn- und Verlustrechnung (Schreibweise nach HGB; laut Duden .... in der Gewinn- und Verlustrechnung („income statement“ oder „profit and loss“ ..em

--------------------------------------------------
Note added at 3 hrs (2014-12-23 02:38:34 GMT)
--------------------------------------------------

not easy by any means

David Hollywood
Local time: 06:28
Native speaker of: English
PRO pts in category: 16
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9 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
disaggregation of income and cost types


Explanation:
"The income statement is classified using the total cost (nature of expense) method and reflects the principle of disaggregation of income and cost types" (or: income and cost categories).

A couple of points here: First, I would treat “Kosten- und Erlösartenreinheit” as a single term.

Second, the concept of the “Reinheit” of cost and income types/categories is an established principle of German accounting, see e.g.:

http://www.experto.de/b2b/steuern-buchfuehrung/controlling/d...

"Der Grundsatz der Reinheit besagt, dass für den Inhalt einer Kostenart nur eine Kostengüterart, das heißt, ein kostenverursachender Produktionsfaktor beziehungsweise Input, bestimmend ist. Eine zu grobe Kostenartenbildung ist daher auf jeden Fall zu vermeiden. Bildet man etwa eine Kostenart "Gebühren und Beiträge" ohne weitere Differenzierungen, so fallen darunter unter anderem Porto- und Telefonkosten oder Beiträge für Verbände. Damit wäre eine getrennte Betrachtung von Porto- und Telefonkosten oder Verbandsbeiträgen nicht mehr möglich."

This is what’s often referred to in English accounting theory as “disaggregation".

RobinB
United States
Local time: 04:28
Native speaker of: Native in EnglishEnglish
PRO pts in category: 4
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