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Point totals
Asked
Open questions
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Asked | Open questions | Answered
Points Date Pair Term / Answer given Level Status Gloss
- Aug 20 '13 deu>eng steuerlicher Pauschalsatz permitted/permissible for tax purposes pro open no
4 Jul 20 '13 deu>eng Gesamtbilanzwert des Vermögens total carrying amount of assets/total book value of assets pro closed ok
4 Jul 10 '13 deu>eng Datenabgrenzung (monthly) cut-off date pro closed ok
- May 20 '13 deu>eng Anderskosten costs that are different from expenses as calculated in financial accounting pro closed ok
- Apr 22 '13 deu>eng Übernahmeerfolg takeover indome pro closed ok
- Apr 22 '13 deu>eng [Forderungen und Verbindlichkeiten] erfolgsneutral gegeneinander ausbuchen (mutual) receivables and liabilities must be derecognized/written off directly to equity pro closed no
4 Apr 19 '13 deu>eng Anschlussbilanz closing balance sheet pro closed ok
4 Apr 19 '13 deu>eng Best.Verdg. FE/UE Change in inventories of finished goods and work in progress pro closed ok
4 Apr 19 '13 deu>eng RÜCKSTELLUNGEN FÜR ABSCHLUSS U PF Provisions for costs of the preparation and audit of the annual financial statements pro closed ok
4 Apr 19 '13 deu>eng KORPERSCHAFTSSTEUER / SOLI 2009 2009 corporate income tax and solidarity surcharge pro closed ok
4 Mar 14 '13 deu>eng auf die Anleihe ausgefallenen Zinsen unpaid interest on the bonds pro closed ok
4 Feb 21 '13 deu>eng nach Verbrauch des Verlustvortrags after utilizing/using the tax loss carryforward pro closed ok
4 Jan 31 '13 deu>eng Steueraufteilungsberechnung calculation of the tax breakdown pro closed ok
4 Dec 19 '12 deu>eng Einzelwertberichtigung "specific valuation allowances" or "specific bad debt allowances" pro closed ok
4 Dec 11 '12 deu>eng "Abstrakte Bilanzierungsfähigkeit" / "Konkrete Bilanzierungsfähigkeit" theoretical/actual recognizability pro closed ok
4 Dec 2 '12 deu>eng Zinsen abtreten assigned pro closed ok
4 Nov 20 '12 deu>eng Inventur Vorratsvermögen (physical) inventory pro closed ok
4 Nov 17 '12 deu>eng Anstoßen ignore Anstoßen pro closed no
4 Aug 19 '12 deu>eng EA Summen- und Saldenliste general ledger list of income statement accounts pro closed ok
4 Aug 6 '12 deu>eng steuerpflichtig zu Lasten des Arbeitnehmers weitergeben pass on such (travel) costs to the employee as fully taxable income, pro closed ok
4 Jul 9 '12 deu>eng s.A. samt Ausgaben pro closed no
- Jul 3 '12 deu>eng die Passivierung eigenkapitalersetzender Darlehen recognition of (shareholder) loans that replace equity pro just_closed no
4 May 28 '12 deu>eng Einspeisegesetz Feed-in Tariff Act pro closed no
4 Apr 18 '12 deu>eng vermindernd anrechnen reduced (but you have to turn the sentence around in English) pro closed no
4 Apr 17 '12 deu>eng Fremdvergleich - repost - with right para. arm's length test pro closed ok
4 Apr 17 '12 deu>eng Passivierung der Zinsen recognition of interest (as a liability) pro closed ok
- Mar 25 '12 deu>eng getaktete Beschaffung sequential /batch procurement pro just_closed no
4 Mar 12 '12 deu>eng Fortschreibung des Unterschiedsbetrags adjustment of goodwill pro closed ok
4 Mar 9 '12 deu>eng den einen Geschäftsanteil Nr. 1/Nr. 2/Nr. 3 Interest No. 1 pro closed no
4 Mar 3 '12 deu>eng Fremdsprachenkorrespondent/in foreign language secretary pro closed ok
4 Feb 15 '12 deu>eng Aktienbeteiligung equity investments/equity interests pro closed ok
- Jan 10 '12 deu>eng Sachkontoauszug excerpt from the (general) ledger pro just_closed no
4 Nov 15 '11 deu>eng Schuldentgelte borrowing costs pro closed ok
4 Nov 11 '11 deu>eng ANA-SV-Beiträge Arbeitnehmeranteil pro closed no
4 Oct 11 '11 deu>eng überperiodisch beyond a single period/multi-period pro closed ok
4 Sep 21 '11 deu>eng Beteiligungen in Konsolidierungsfragen nach IFRS IFRS consolidation issues for domestic and international subsidiaries/equity investments pro closed ok
- Sep 21 '11 deu>eng Prüfungsansatz Überleitungsprojekte von HGB audit approach for the HGB reconciliation project pro closed no
3 Sep 16 '11 deu>eng voraussichtliches Ist forecast/projected actual pro closed ok
4 Sep 9 '11 deu>eng .....in der Finanzbuchhaltung PAUSCHAL GEBUCHTEN Umbewertung..... single remeasurement of the ... for financial accounting purposes pro closed ok
4 Sep 6 '11 deu>eng Rentenanlagen fixed-income investments pro closed ok
4 Aug 24 '11 deu>eng Erwirtschaftung generate/create pro closed no
4 Jul 20 '11 deu>eng Verrechnung eines Sachbezugs allocation of compensation in kind pro closed no
- Jul 12 '11 deu>eng Gastronomiefinanzierung (food service) customer financing pro closed ok
4 Jul 12 '11 deu>eng bilanzielle Abbildung accounting presentation/recognition pro closed ok
4 Jul 12 '11 deu>eng erlösseitige Abwickung revenue settlement pro closed ok
4 Jun 23 '11 deu>eng Rückstellung provision pro closed ok
4 Jun 23 '11 deu>eng offen abgesetzt deducted on the face of the balance sheet item pro closed ok
- Jun 21 '11 deu>eng Abgeltungssatz final withholding rate pro closed ok
4 Jun 8 '11 deu>eng Ansatzpflicht recognition requirement pro closed ok
- Jun 7 '11 deu>eng kameralistisches rechnungswesen governmental accounting pro open no
Asked | Open questions | Answered