Italienisch: ammortamenti e svalutazioniEnglisch translation: amortization, depreciation and impairment 
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| Glossareintrag (aus Frage unten abgeleitet) | | Italienisch Begriff oder Satz: | ammortamenti e svalutazioni | | Englisch Übersetzung: | amortization, depreciation and impairment | | Eingetragen von: | bsmeh |
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Übersetzungen Italienisch > Englisch [PRO]
Bus/Financial - Bilanzierung/Buchhaltung | | Italienisch Begriff oder Satz: 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 |
| bsmehKudoZ-AktivitätFragen: 9 (alle geschlossen) Antworten: 0
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| | amortization, depreciation and impairment | Erklärung:
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". |
| Ausgewählte Antwort von:
Grey Drane
Italien
| Hinweis von Fragesteller an den AntwortendenThank you, and thanks for the explanation too!
4 KudoZ-Punkte wurden für diese Antwort vergeben |
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14 Min. Antwortsicherheit:   Zustimmung (Netto): -1 |
| amortisation and(re) valuation.
Erklärung:
amort. is carrying a deadweight non productive part of a company which might require revaluation of certain a/c areas.
| xxxmuitoprazer
Vereinigtes Königreich
Arbeitsgebiet
Muttersprache: Englisch
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19 Min. Antwortsicherheit: |
| amortization and depreciation
Erklärung:
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 Stunde Antwortsicherheit: |
| amortization, depreciation and impairment
Erklärung:
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
Italien
Spezialgebiet
Muttersprache: Englisch
PRO-Punkte in Kategorie: 52
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| Hinweis von Fragesteller an den Antwortenden| Thank you, and thanks for the explanation too! |
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6 Stunden Antwortsicherheit: Zustimmung (Netto): +1 |
| value adjustments
Erklärung:
... 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 Stunden Antwortsicherheit: |
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The translation workplace 
