Glossary entry (derived from question below)
Italian term or phrase:
Rendiconto Gestionale
English translation:
profit and loss account
Added to glossary by
EirTranslations
Sep 15, 2016 15:12
7 yrs ago
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Italian term
Ireland
20 yrs+ quality translations, Trados
Native in: Spanish 
, English (Variants: British, Irish, UK, US)
Works in: English to Spanish, Spanish to English, Italian to English, and 8 more.
Rendiconto Gestionale
Italian to English
Bus/Financial
Finance (general)
financial statements
I've seen this translated as the management report in some documents but this is not the usual translation, related to my previous question see below thanks
Informazioni preliminari
Il bilancio è costituito dallo Stato Patrimoniale, dal Rendiconto di Gestione e dalla Nota Integrativa.
Esso è stato concordato, nella struttura, con il Collegio dei Revisori. Il bilancio al 31 dicembre 2015 chiude con un avanzo di gestione di €xxxx che proponiamo riportare a nuovo, aggiungendo l’importo ai contributi 2016 tra le partite di Rendiconto Gestionale.
Criteri di valutazione
Gli elementi eterogenei inclusi nelle singole voci sono valutati separatamente.
Informazioni preliminari
Il bilancio è costituito dallo Stato Patrimoniale, dal Rendiconto di Gestione e dalla Nota Integrativa.
Esso è stato concordato, nella struttura, con il Collegio dei Revisori. Il bilancio al 31 dicembre 2015 chiude con un avanzo di gestione di €xxxx che proponiamo riportare a nuovo, aggiungendo l’importo ai contributi 2016 tra le partite di Rendiconto Gestionale.
Criteri di valutazione
Gli elementi eterogenei inclusi nelle singole voci sono valutati separatamente.
Proposed translations
(English)
| 4 +1 | profit and loss account |
EnricaZ
|
| 5 | Statement of activities |
Inter-Tra
|
Proposed translations
+1
14 mins
Selected
profit and loss account
è il conto economico che compone il bilancio d'esercizio assieme allo stato patrimoniale e alle note integrative
balance sheet, profit and loss account and notes to the annual account
balance sheet, profit and loss account and notes to the annual account
4 KudoZ points awarded for this answer.
Comment: "thx"
5 hrs
Statement of activities
il 'conto economico' = An income statement (US English) o profit and loss account (UK English) "in economia aziendale è il conto economico (spesso abbreviato CE), secondo l'ordinamento giuridico italiano, è il documento contabile del bilancio d'esercizio aziendale"
Per le organizzazioni no-profit è prevista invece la redazione di un documento denominato **rendiconto gestionale**, dove vengono elencate le risorse raccolte e descritte le spese effettuate. https://it.wikipedia.org/wiki/Conto_economico
Charitable organizations that are required to publish financial statements do not produce an income statement. Instead, they produce a similar statement that reflects funding sources compared against program expenses, administrative costs, and other operating commitments. This statement is commonly referred to as the **statement of activities**. Revenues and expenses are further categorized in the statement of activities by the donor restrictions on the funds received and expended.
https://en.wikipedia.org/wiki/Income_statement
STATEMENT OF ACTIVITIES
The statement of activities is one of the main financial statements of a nonprofit or not-for-profit organization.
A nonprofit's statement of activities is issued instead of the income statement which is issued by a for-profit business.
The statement of activities focuses on the total organization (as opposed to focusing on funds within the organization) and reports the following:
Revenues such as contributions, program fees, membership dues, grants, investment income, and amounts released from restrictions.
Expenses reported in categories such as major programs, fundraising, and management and general.
The change in net assets resulting from items 1 and 2.
Per le organizzazioni no-profit è prevista invece la redazione di un documento denominato **rendiconto gestionale**, dove vengono elencate le risorse raccolte e descritte le spese effettuate. https://it.wikipedia.org/wiki/Conto_economico
Charitable organizations that are required to publish financial statements do not produce an income statement. Instead, they produce a similar statement that reflects funding sources compared against program expenses, administrative costs, and other operating commitments. This statement is commonly referred to as the **statement of activities**. Revenues and expenses are further categorized in the statement of activities by the donor restrictions on the funds received and expended.
https://en.wikipedia.org/wiki/Income_statement
STATEMENT OF ACTIVITIES
The statement of activities is one of the main financial statements of a nonprofit or not-for-profit organization.
A nonprofit's statement of activities is issued instead of the income statement which is issued by a for-profit business.
The statement of activities focuses on the total organization (as opposed to focusing on funds within the organization) and reports the following:
Revenues such as contributions, program fees, membership dues, grants, investment income, and amounts released from restrictions.
Expenses reported in categories such as major programs, fundraising, and management and general.
The change in net assets resulting from items 1 and 2.
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