This question was closed without grading. Reason: Keine hilfreiche Antwort
Aug 2, 2009 20:08
15 yrs ago
13 viewers *
Deutsch term
Vereinigte Staaten
Bridging the Language GAAP-
Native in: Englisch (Variant: US) 
Works in: Deutsch > Englisch
Zurechnung
Deutsch > Englisch
Wirtschaft/Finanzwesen
Recht: Steuern und Zoll
I know this can be an add-back (as a synonym for Hinzurechnung) but I'm not sure it fits in this particular context.
The title of one of the schedules in a report on a (German) tax audit is
Gesonderte und einheitliche Feststellung der Einkünfte aus Gewerbebetrieb und **Zurechnung** auf die Mitunternehmer für 1998 bis 2001 (vor und nach Bp)
which leads me to believe it is "allocation" here. Although now that I think about more, add-back could work also (and would mean about the same thing).
But then it pops up again in another table as
"Zurechnung der Besteuerungsgrundlagen"
in which business income appears to be "allocated" to the various partners in an OHG. A similar usage appears in "Zurechnung anrechenbarer Steuern (heading) which is followed by "Die anrechenbaren Steuern werden ausschließlich der ABC Ltd. zugeordnet." thus indicating that Zurechnung = zuordnen/Zuordnung.
Bottom line - I'm leaning toward allocation in these instances where amounts are not obviously being "added back" to determine tax liability. But I am open to suggestions/corrrection.
The title of one of the schedules in a report on a (German) tax audit is
Gesonderte und einheitliche Feststellung der Einkünfte aus Gewerbebetrieb und **Zurechnung** auf die Mitunternehmer für 1998 bis 2001 (vor und nach Bp)
which leads me to believe it is "allocation" here. Although now that I think about more, add-back could work also (and would mean about the same thing).
But then it pops up again in another table as
"Zurechnung der Besteuerungsgrundlagen"
in which business income appears to be "allocated" to the various partners in an OHG. A similar usage appears in "Zurechnung anrechenbarer Steuern (heading) which is followed by "Die anrechenbaren Steuern werden ausschließlich der ABC Ltd. zugeordnet." thus indicating that Zurechnung = zuordnen/Zuordnung.
Bottom line - I'm leaning toward allocation in these instances where amounts are not obviously being "added back" to determine tax liability. But I am open to suggestions/corrrection.
Proposed translations
(Englisch)
| 3 +1 | attribution |
swisstell
|
| 3 | apportionment |
Susan Zimmer
|
Proposed translations
+1
49 Min.
attribution
or, another possibility: assignation
Peer comment(s):
| agree |
Harald Moelzer (medical-translator)
: another option
1 Tag 15 Stunden
|
|
thank you, Harald!
|
16 Stunden
Susan Zimmer
Vereinigte Staaten
Vereinigte Staaten
Native in Englisch
Vereinigte Staaten
Business management & linguistic quality
Native in: Englisch
Works in: Deutsch > Englisch, Englisch > Deutsch, Englisch
Related KudoZ points
:
4
apportionment
Would be my first thought, though allocation is of course ok, too.
Discussion
Ted, in "Zurechnung auf die Mitunternehmer", "allocation" is the right word to use (rather than add-backs). It's about dividing up the business income across the individual partners. Similarly, it's allocation in both the "Zurechnung der Besteuerungsgrundlagen" and the other examples you give. I can't say that I've often come across Zurechnung being used in the sense of Hinzurechnung.