Aug 18, 2010 13:10
13 yrs ago
3 viewers *
German term
ausscheidende Wirtschaftsgüter
German to English
Bus/Financial
Accounting
In an annual report: (I've been translating Sammelposten as "compound item" if that helps!)
Für abnutzbare bewegliche Wirtschaftsgüter des Anlagevermögens, deren Anschaffungskosten € 150,00 betragen, aber nicht € 1.000,00 überschreiten, wird ein Sammelposten gebildet, der über fünf Jahre gleichmäßig gewinnmindernd aufzulösen ist (§ 6 Abs. 2a EStG). Ausscheidende Wirtschaftsgüter führen nicht zur Verminderung des Sammelpostens
Für abnutzbare bewegliche Wirtschaftsgüter des Anlagevermögens, deren Anschaffungskosten € 150,00 betragen, aber nicht € 1.000,00 überschreiten, wird ein Sammelposten gebildet, der über fünf Jahre gleichmäßig gewinnmindernd aufzulösen ist (§ 6 Abs. 2a EStG). Ausscheidende Wirtschaftsgüter führen nicht zur Verminderung des Sammelpostens
Proposed translations
(English)
| 5 +4 | here: the disposal of assets |
RobinB
|
| 4 | outgoing trade investments |
Adrian MM. (X)
|
| 3 | derecognised [retired] assets |
Steffen Walter
|
Change log
Aug 18, 2010 13:21: Steffen Walter changed "Field (specific)" from "Finance (general)" to "Accounting"
Proposed translations
+4
13 mins
Selected
here: the disposal of assets
I suggest you translate this sentence as "The disposal of assets does not reduce the carrying amounts of the ....".
For the translation of Sammelposten in this sentence, I suggest you used "pooled assets". For the first sentence, I'd suggest:
"Moveable items of finite-lived fixed assets costing between €150 and €1,000 are pooled and depreciated or amortised in equal amounts over a period of five years (section 6(2a) of the EStG)."
Thankfully, this totally egregious tax rule has now been made optional, so almost all businesses are returning to the previous GWG accounting treatment (assets costing up to €450 are written off in the year of acquisition). However, the llegacy of this arcane rule will still be felt until the pooled assets have been written down to zero.
For the translation of Sammelposten in this sentence, I suggest you used "pooled assets". For the first sentence, I'd suggest:
"Moveable items of finite-lived fixed assets costing between €150 and €1,000 are pooled and depreciated or amortised in equal amounts over a period of five years (section 6(2a) of the EStG)."
Thankfully, this totally egregious tax rule has now been made optional, so almost all businesses are returning to the previous GWG accounting treatment (assets costing up to €450 are written off in the year of acquisition). However, the llegacy of this arcane rule will still be felt until the pooled assets have been written down to zero.
4 KudoZ points awarded for this answer.
Comment: "Selected automatically based on peer agreement."
15 mins
Steffen Walter
Germany
Germany
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Native in: German (Variant: Germany) 
Works in: English to German, German to English, French to German, and 1 more.
Related KudoZ points
:
444
derecognised [retired] assets
Same as "Anlagenabgänge", in my opinion - see http://www.proz.com/kudoz/english_to_german/accounting/65425...
Which accounting standards are applied here?
Which accounting standards are applied here?
10 hrs
outgoing trade investments
'aus einem Betriebsvermögen ausscheidende Wirtschaftsgüter': whilst items of stock a taxable person withdraws (Entnahme) from stock-in-trade for his or her own use is a 'disposal' in the Sharkey vs. Wernher (1955) sense i.e. a sale at market value, it may give the misleading impression of an arm's length sale.
Also assets works better as the plural subject and Wirtschaftsgut - as a trade investment - should not be conflated with Anlagevermögen, as - even though movable - they are held as fixed assets.
Also assets works better as the plural subject and Wirtschaftsgut - as a trade investment - should not be conflated with Anlagevermögen, as - even though movable - they are held as fixed assets.
Example sentence:
Managing all incoming and outgoing assets between multiple productions and external clients/facilities • Design and deploy an efficient and ...
Entsprechend bestimmt § 6 Abs. l Nr. 4 S. l Hs. l EStG, dass *aus einem Betriebsvermögen ausscheidende Wirtschaftsgüter*, genauer: Entnahmen
Reference:
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