Jun 21, 2004 16:56
19 yrs ago
3 viewers *
Danish term

periodeafgrænsningsposter

Danish to English Bus/Financial Accounting
årsregnskab, den danske forklaring er vigtigere end den engelske term.

Proposed translations

12 mins
Danish term (edited): periodeafgr�nsningsposter
Selected

prepayments and accrued income

» periodeafgrænsningsposter (96% match) - (i regnskab, beløb med relation til det efterfølgende regnskabsår) prepayments and accrued income; accruals and deferred expenses; (kun indtægter) accrued income (or revenue); (kun udgifter) accrued expenses (or expenditure).

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4 KudoZ points awarded for this answer. Comment: "Tak"
57 mins
Danish term (edited): periodeafgr�nsningsposter

Deferred income

Poster, der indgår i resultatopgørelsen i et regnskab. Fx indgår negativ goodwill i periodeafgrænsingsposterne. Du kan søge definitioner på Google, da dette er et ret så stor kapitel for sig.
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+1
2 hrs

Accounting apportionment items > 1. assets: prepayments 2. liabilities: accruals

Can't explain it too well in Dan.
depens what side of the bal. sheet they are on.

Refer to the other excellent answers above for the more specific assets v. liabilities split.

Eurodicautom weblink: 'forudbetalte omkostninger Reference AM progrevision,København
(2) TERM periodeafgrænsningspost
Reference AM Sprogrevision,København
Definition *accounting apportionment items* listed on the assets side of the balance sheet,such as expenses paid during the past financial year but referring to the new fiscal year
Reference UBS Dict.of Finance and Banking (1) TERM *prepaid expenses and accrued income*

Reference European Investment Bank,Technical Gloss.,1991
Note {NTE} position on balance sheet (2)
TERM prepaid expenses
Reference BTB,Termini bancari;UBS Dict.of Finance and Banking
Note {NTE} position on balance sheet'

Peer comment(s):

agree Jørgen Madsen : Exactly - Important distinction!
12 hrs
Obviously the asker didn't think so...
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