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árbevételcsökkentő tételek

English translation: items deductible from sales revenue

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Hungarian term or phrase:árbevételcsökkentő tételek
English translation:items deductible from sales revenue
Entered by: Ildiko Santana

08:38 Oct 18, 2010
Hungarian to English translations [PRO]
Bus/Financial - Accounting / balance sheet
Hungarian term or phrase: árbevételcsökkentő tételek
Költségnem csoport megnevezése
Boros Tímea
items deductible from sales revenues
Explanation:
A számvitelben az árbevétel angolul sales revenue. A csökkentő tétel: item deductible from...
A magyar számviteli törvényben így szerepel:
73 / 2)
- Az értékesítés nettó árbevételét csökkentő tételként kell elszámolni: ...
A hivatalos angol fordításban:
- The following shall be deducted from net sales revenues: ...

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Note added at 8 hrs (2010-10-18 17:33:05 GMT)
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További példák árbevételt csökkentő tételekre angolul:
- a népszerű "Accounting For Dummies" című könyvből: "the first expense deducted from sales revenue is cost of goods sold".
- a "How to Read Financial Reports" c. kiadványból: "...the final profit after all expenses are deducted from sales revenue."
- "expenses are deducted from sales revenue" (Managing Your Small Business Finances)
- "the producers have no costs to deduct from their sales revenue" (Reisman's net consumption, net investment theory)
Selected response from:

Ildiko Santana
United States
Local time: 07:57
Grading comment
Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +3items deductible from sales revenues
Ildiko Santana
5tax deductible items
Laszlo SZABO
4revenue reducing items
Katalin Szilárd


  

Answers


12 mins   confidence: Answerer confidence 5/5
tax deductible items


Explanation:
Meghatározás a www.investorwords.com-ról:

"tax-deductible - definition of tax-deductible - An item or expense subtracted from adjusted gross income to reduce the amount of income subject to tax."


Laszlo SZABO
Hungary
Local time: 16:57
Works in field
Native speaker of: Hungarian
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
neutral  Katalin Szilárd: Ez az adóból levonható tételek. Az árbevételcsökkentő tételek: pl. engedmények, visszafizetések, bónuszok stb. http://umvp.agrarkamara.hu/Aktualitások/Széleskörűtájékoztat...
21 mins
neutral  Ildiko Santana: Az income és a sales revenue két külön dolog. Szerintem itt adózásról nincs szó - az árbevételt csökkentő tétel az eredménykimutatásban szereplő költségnemek egyike.
5 hrs
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10 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
revenue reducing items


Explanation:
Így fordítanám.

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Note added at 11 mins (2010-10-18 08:49:45 GMT)
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A kötőjel lemaradt:

revenue-reducing items

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Note added at 7 hrs (2010-10-18 16:14:59 GMT)
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Az árbevétel sales reveniue vagy revenue.
A árbevételcsökkentő tétel pedig revenue-reducing items.
Nem von le senki semmit (nem deductiable), hanem olyan tételekről van szó, amelyekkel csökkenteni lehet az árbevételt:

Pl:

Az export árbevétel csökkenésének oka, hogy az idei évtől a társaság az adott piacra szánt támogatást bónuszként számolja el a disztribútoraival, amely így árbevételcsökkentő tétel, a korábbi években ezek a tételek marketing költségként jelentek meg.


http://google.brand.edgar-online.com/EFX_dll/EDGARpro.dll?Fe...

The estimated exposure to these revenue-reducing items as a percentage of gross product revenue in the three-month periods ended March 31, 2007 and 2006 was 9.3% and 10.0% for rebates, chargebacks and discounts and was 2.3% and 0.4% for product returns, respectively.

http://globaldocuments.morningstar.com/documentlibrary/Docum...

The Company’s provision to revenue-reducing items such as rebates, chargebacks and product returns as a percentage of gross product revenue in the three-month periods ended March 31, 2010 and 2009 was 11.1% and 7.4% for rebates, chargebacks and
discounts and was 3.4% and 6.6% for product returns, respectively, excluding the Colazal return reserve


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Note added at 7 hrs (2010-10-18 16:20:11 GMT)
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A sales revenue és a revenue ugyanaz.

Lásd:

Sales Revenue

By F. John Reh, About.com Guide
See More About:

* sales revenue
* business glossary
* business terms
* business definitions

Definition: Sales Revenue is money generated by a company's sales operations, before deductions for expenses.
Also Known As: Revenue, Gross Revenue

http://www.masterclassmanagement.com/BusinessManagementCours...

Revenues – also called “Sales, “Sales Revenue,” or “Sales of Goods or Services.” It is also known as the “Top Line.” It is the amount of money the company made, before any expenses, on its operations. This, however, would not pertain to any income made from selling plant equipment or interest on marketable securities, etc. When applicable, income other than what is considered revenue is shown in “Other Income or Interest Income.

Katalin Szilárd
Hungary
Local time: 16:57
Works in field
Native speaker of: Native in HungarianHungarian
PRO pts in category: 4
Login to enter a peer comment (or grade)

5 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +3
items deductible from sales revenues


Explanation:
A számvitelben az árbevétel angolul sales revenue. A csökkentő tétel: item deductible from...
A magyar számviteli törvényben így szerepel:
73 / 2)
- Az értékesítés nettó árbevételét csökkentő tételként kell elszámolni: ...
A hivatalos angol fordításban:
- The following shall be deducted from net sales revenues: ...

--------------------------------------------------
Note added at 8 hrs (2010-10-18 17:33:05 GMT)
--------------------------------------------------

További példák árbevételt csökkentő tételekre angolul:
- a népszerű "Accounting For Dummies" című könyvből: "the first expense deducted from sales revenue is cost of goods sold".
- a "How to Read Financial Reports" c. kiadványból: "...the final profit after all expenses are deducted from sales revenue."
- "expenses are deducted from sales revenue" (Managing Your Small Business Finances)
- "the producers have no costs to deduct from their sales revenue" (Reisman's net consumption, net investment theory)

Ildiko Santana
United States
Local time: 07:57
Works in field
Native speaker of: Native in HungarianHungarian, Native in EnglishEnglish
PRO pts in category: 71
Grading comment
Selected automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  János Untener
1 hr
  -> Köszönöm szépen.
agree  Annamaria Amik: pontosan erre a formára gondoltam én is. A bevétel és árbevétel valóban nem mindegy
1 hr
  -> Köszönöm szépen.
agree  Katalin Horváth McClure
8 hrs
  -> Köszönöm szépen.
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