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abonos para falhas
(as.)
This question was closed without grading. Reason: No acceptable answer
Feb 12, 2018 15:19
6 yrs ago
5 viewers *
Portuguese term

empolamento dos custos

Portuguese to English Bus/Financial Finance (general)
This comes from an audit from the tax authorities.

Context:

731401 - Equipamento de Carga e Transporte XXXXXX.XX

O contribuinte regista nesta rubrica as amortizações do exercício referentes a um arquivador adquirido em XXXX de 2009. Verificou-se que o valor de aquisição do referido activo tem vindo a aumentar de um exercício para o outro sem que haja o registo de entradas de novos equipamentos, o que por si só constitui inobservância do princípio do custo histórico e empolamento dos custos com amortizações do exercício.

Foi solicitada ao contribuinte (notificação XXXXXXX/2017) a factura de aquisição do referido equipamento de modos a apurar-se o seu valor histórico, sendo que, o mesmo respondeu por carta enviada no passado dia XX de XXXXX 2017, que não foi possível encontrar o respectivo documento.
Proposed translations (English)
3 +1 cost increase and scattering/spreading/diffusion
3 over-invoicing

Discussion

Nuno Rosalino Feb 12, 2018:
@Donovan Ah, I might've scanned the text a little too quickly, sorry. Given the context, would something like "cost padding" work?
Mario Freitas Feb 12, 2018:
i. e. The costs increase in its area of origin (A), but also represent cost increases in areas (B), (C) and (D). That's how I undertstand the concept of "empolamento" in PT.
Mario Freitas Feb 12, 2018:
In addition to the increase, "empolamento" also means spreading or scattering the costs. So, it's more than just inflation or increase. I'm not sure there is an exact term for the same thing in English, so I'd use two terms to make sure.
Donovan Libring (asker) Feb 12, 2018:
The sense of the context is that they definitely "increase" the costs but I'm not sure if there is an actual accounting term here that is typically used. Because using a word like "hike in costs" is usually used in English when consumer prices go up, I have never seen it in a financial report or on a balance sheet.
Charles R. Castleberry Feb 12, 2018:
cost-inflation / inflation-adjusted cost

Proposed translations

+1
1 hr

cost increase and scattering/spreading/diffusion

Not sure of the second term according to the financial jargon in English.
Peer comment(s):
agree Paulinho Fonseca : Correto. Este termo é muito usado em 'geologia' também.
3 hrs
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3 hrs

over-invoicing

There's about 1,200 occurrences for this term in Google. Most of the sites are from Portugal and the term is associated with fraud/corruption.
https://tinyurl.com/yc2sggwd

http://www.cotecna.com/en/News-and-Media/Glossary/Over-invoi...

Action over-invoicing, which means that to increase fraudulently the price of a good or service.
A real service is made (or products are delivered), and an invoice inflated deliberately is paid by the customer, who is accomplice of supplier. The overpayment is returned to the customer in the form of liquid or various benefits.

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