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  2. Deutsch > Englisch
  3. Bilanzierung/Buchhaltung

Erhaltene Anzahlungen auf Bestellungen

Englisch translation: payments received on account of orders

Glossareintrag (aus Frage unten abgeleitet)
Deutsch Begriff oder Satz:Erhaltene Anzahlungen auf Bestellungen
Englisch Übersetzung:payments received on account of orders
Eingetragen von: Languageman

17:34 Oct 19, 2006
Übersetzungen Deutsch > Englisch [PRO]
Bus/Financial - Bilanzierung/Buchhaltung / Balance sheet
Deutsch Begriff oder Satz: Erhaltene Anzahlungen auf Bestellungen
Appears on the liabilities section of the balance sheet in a consolidated financial statement:
----
VERBINDLICHKEITEN
1. Verbindlichkeiten gegenüber Kreditinstituten
2. **erhaltene Anzahlungen auf Bestellungen**
3. Verbindlichkeiten aus Lieferungen und Leistungen
----
It's reasonably clear to me what this means, but I'm struggling to conjure up a standard English phrase that gets more than a couple of hundred hits on Google. So far I've tried a few variations on:
"advances on orders"
"payments in advance on orders"
"payments received for orders"

Any accounting wizards out there got a good phrase? Sorry, I don't know which accounting standard is used, but do know they have US operations.

TIA, Stephen
Languageman
Vereinigtes Königreich
Local time: 09:09
payments received on account of orders
Erklärung:
siehe auch Uwe Woywode (Wörterbuch Rechnungslegung und Steuern)
Ausgewählte Antwort von:

Andrea Hauer
Deutschland
Local time: 10:09
Grading comment
Thanks all for the help and discussion.
4 KudoZ-Punkte wurden für diese Antwort vergeben



Zusammenfassung aller eingereichten Antworten
4 +3payments received on account of orders
Andrea Hauer
4 +1advances received (on account of orders)
Alison Schwitzgebel
5Payments received on account
Peter Barker
3deposits received for orders
Armorel Young


  

Antworten


15 Min.   Antwortsicherheit: Answerer confidence 3/5Answerer confidence 3/5
deposits received for orders


Erklärung:
Would be my instinctive translation - you pay a deposit when you order the goods, and the rest when you receive them. But you could also consider prepayment on orders, or even down payments or advance payments on orders.

Armorel Young
Local time: 09:09
Muttersprache: Englisch
PRO-Punkte in Kategorie: 43
Hinweise an den Beantworter der Frage
Fragesteller: Thanks for the ideas. "advance payments on orders" is winning the Google race so far with 242 hits, but unfortunatels doesn't seem to be a common accounting phrase on non-translated websites.

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40 Min.   Antwortsicherheit: Answerer confidence 4/5Answerer confidence 4/5 Zustimmung (Netto): +3
payments received on account of orders


Erklärung:
siehe auch Uwe Woywode (Wörterbuch Rechnungslegung und Steuern)

Andrea Hauer
Deutschland
Local time: 10:09
Muttersprache: Deutsch
PRO-Punkte in Kategorie: 32
Grading comment
Thanks all for the help and discussion.
Hinweise an den Beantworter der Frage
Fragesteller: Danke für die Hilfe, sieht gut aus


Kommentare zu dieser Antwort (und Antworten vom Beantworter der Frage)
Zustimmung  RobinB: This is the standard translation. And see also of course "Deutsches Bilanzrecht/German Accounting Legislation", 4th edition 2006.
1 Stunde
  -> danke, Robin
Zustimmung  Shane London: In Australia we would call these 'prepayments.' In accrual accounting they get stored in a liability account in the balance sheet and transferred to revenue in the period they relate to.
4 Stunden
  -> danke, Shane
Zustimmung  René Laszlo
11 Stunden
  -> danke, René
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1 Stunde   Antwortsicherheit: Answerer confidence 4/5Answerer confidence 4/5 Zustimmung (Netto): +1
advances received (on account of orders)


Erklärung:
Straight out of IAS 11.40

An enterprise shall disclose...

b) the amount of advances received

EIn Unternehmen hat jed der folgende Angaben... zu machen

b) den Betrag erhaltener Anzahlungen

Also found on the Internet under iasplus.com
"Disclosure


amount of contract revenue recognised; [IAS 11.39(a)]
method used to determine revenue; [IAS 11.39(b)]
method used to determine stage of completion; [IAS 11.39(c)] and
for contracts in progress at balance sheet date: [IAS 11.40]

aggregate costs incurred and recognised profit

amount of advances received

amount of retentions "


    Quelle: http://www.iasplus.com/standard/ias11.htm
Alison Schwitzgebel
Frankreich
Local time: 10:09
Spezialgebiet
Muttersprache: Englisch, Deutsch
PRO-Punkte in Kategorie: 346
Hinweise an den Beantworter der Frage
Fragesteller: Thanks Alison


Kommentare zu dieser Antwort (und Antworten vom Beantworter der Frage)
Zustimmung  RobinB: This is also OK if it's an IFRS context. However, the German term is pure HGB (s. 266(3) C.3)
1 Stunde
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16 Stunden   Antwortsicherheit: Answerer confidence 5/5
Payments received on account


Erklärung:
Is the standard accounting term as far as I am aware

Peter Barker
Local time: 09:09
Arbeitsgebiet
Muttersprache: Englisch
PRO-Punkte in Kategorie: 4
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