22:51 Dec 22, 2014 |
German to English translations [PRO] Bus/Financial - SAP / Kontierung | |||||||
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| Selected response from: David Hollywood Local time: 06:28 | ||||||
Grading comment
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Summary of answers provided | ||||
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4 | disaggregation of income and cost types |
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3 | the income/profit and loss statement is part of the total cost method/procedure and reflects the |
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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 |
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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". |
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