إيطالي: ammortamenti e svalutazioniأنجليزي translation: amortization, depreciation and impairment  KudoZ The KudoZ network provides a framework for translators ... More  |
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| بند في مسرد المصطلحات مأخوذ من السؤال أدناه | | إيطالي مصطلح أو جملة: | ammortamenti e svalutazioni | | أنجليزي ترجمة: | amortization, depreciation and impairment | | تم إدخاله من قبل: | bsmeh |
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ترجمة إيطالي إلى أنجليزي [للمحترفين]
Bus/Financial - المحاسبة | | إيطالي مصطلح أو جملة: ammortamenti e svalutazioni | Hello,
Please could someone give me the English for "ammortamenti e svalutazioni" in the context of a company balance sheet - I don't understand the difference between the two.
Also, if possible, within the same context, what are "Ratei e Risconti"?
Thank you |
| bsmehنشاط كودوزالأسئلة: 9 (جميع الأسئلة المغلقة) الإجابات: 0
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| | amortization, depreciation and impairment | شرح:
Amortization is for intangible assets, depreciation for property, plant and equipment (i.e. non-current tangible assets), and impairment is when you reduce the value of non-current assets for other reasons or for intangible assets of undefined useful life.
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Note added at 1 hr 11 mins (2006-01-06 13:24:30 GMT)
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Oh yeah, for "ratei e risconti" it depends on whether we're talking "attivi" or "passivi". If you need a general term for the whole category, you could use something like "accruals and prepayments", even though that technically leaves out "deferred income". |
| استجابة مختارة من:
Grey Drane
إيطاليا
| ملاحظة من السائل إلى المجيبThank you, and thanks for the explanation too!
4 نقطة كودوز تم منحها لهذه الإجابة |
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14 دقائق درجة الثقة:   موافقة الزملاء الصافي: -1 |
19 دقائق درجة الثقة: |
| amortization and depreciation
شرح:
Ratei e risconti te lo dico più tardi perché non sono mai sicura...
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Note added at 21 mins (2006-01-06 12:34:37 GMT)
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Ammortamento è quando suddividi il costo di un bene su più anni (a livello contabile).
Svalutazione è la perdita di valore di un bene con il passare degli anni.
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1 ساعة درجة الثقة: موافقة الزملاء الصافي: +1 |
| amortization, depreciation and impairment
شرح:
Amortization is for intangible assets, depreciation for property, plant and equipment (i.e. non-current tangible assets), and impairment is when you reduce the value of non-current assets for other reasons or for intangible assets of undefined useful life.
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Note added at 1 hr 11 mins (2006-01-06 13:24:30 GMT)
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Oh yeah, for "ratei e risconti" it depends on whether we're talking "attivi" or "passivi". If you need a general term for the whole category, you could use something like "accruals and prepayments", even though that technically leaves out "deferred income".
| Grey Drane
إيطاليا
متخصص في الحقل
اللغة الأصلية هي: أنجليزي
نقاط مستوى المحترفين في الفئة: 52
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| ملاحظة من السائل إلى المجيب| Thank you, and thanks for the explanation too! |
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6 ساعات درجة الثقة: موافقة الزملاء الصافي: +1 |
| value adjustments
شرح:
... or valuation adjustments in U.S. English. These terms come from the in-house glossary of an international auditing firm.
Ratei e risconti (assets): prepayments and accrued income
(liabilities): accruals and deferred income
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16 ساعات درجة الثقة: |
العودة إلى قائمة كودوز
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The translation workplace 
