italiano: ammortamenti e svalutazioniinglés translation: amortization, depreciation and impairment  KudoZ The KudoZ network provides a framework for translators ... More  |
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| Entrada de glosario (tomada de la pregunta de abajo) | | Término o frase en italiano: | ammortamenti e svalutazioni | | Traducción al inglés: | amortization, depreciation and impairment | | Aportado por: | bsmeh |
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Traducciones de italiano a inglés [PRO]
Bus/Financial - Contabilidad | | Término o frase en italiano: 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 |
| bsmehActividad en KudoZPreguntas hechas: 9 (todas cerradas) Respuestas: 0
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| | amortization, depreciation and impairment | Explicación:
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". |
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Grey Drane
Italia
Local time: 22:23
| Nota de quien pregunta a quien contestaThank you, and thanks for the explanation too!
4 puntos KudoZ otorgados a esta respuesta |
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14 minutos Nivel de confianza:   Coincidencias de otros usuarios (netas) -1 |
| amortisation and(re) valuation.
Explicación:
amort. is carrying a deadweight non productive part of a company which might require revaluation of certain a/c areas.
| xxxmuitoprazer
Reino Unido
Local time: 21:23
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Idioma materno: inglés
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19 minutos Nivel de confianza: |
| amortization and depreciation
Explicación:
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.
| Chiara Cacucci
Italia
Local time: 22:23
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Idioma materno: italiano
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1 hora Nivel de confianza: Coincidencias de otros usuarios (netas) +1 |
| amortization, depreciation and impairment
Explicación:
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.
--------------------------------------------------
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
Italia
Local time: 22:23
Especializado en este campo
Idioma materno: inglés
Pts. PRO en la categoría: 52
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| Nota de quien pregunta a quien contesta| Thank you, and thanks for the explanation too! |
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6 horas Nivel de confianza: Coincidencias de otros usuarios (netas) +1 |
| value adjustments
Explicación:
... 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 horas Nivel de confianza: |
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The translation workplace 
