Glossary entry (derived from question below)
Hungarian term or phrase:
árbevételcsökkentő tételek
English translation:
items deductible from sales revenue
Added to glossary by
Ildiko Santana
Oct 18, 2010 08:38
13 yrs ago
3 viewers *
Hungarian term
árbevételcsökkentő tételek
Hungarian to English
Bus/Financial
Accounting
balance sheet
Költségnem csoport megnevezése
Proposed translations
(English)
5 +3 | items deductible from sales revenues | Ildiko Santana |
5 | tax deductible items | Laszlo SZABO |
4 | revenue reducing items | Katalin Szilárd |
Change log
Nov 1, 2010 04:03: Ildiko Santana Created KOG entry
Proposed translations
+3
5 hrs
Selected
items deductible from sales revenues
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)
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)
4 KudoZ points awarded for this answer.
Comment: "Selected automatically based on peer agreement."
12 mins
tax deductible items
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."
"tax-deductible - definition of tax-deductible - An item or expense subtracted from adjusted gross income to reduce the amount of income subject to tax."
Peer comment(s):
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
|
10 mins
revenue reducing items
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.
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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
--------------------------------------------------
Note added at 7 hrs (2010-10-18 16:14:59 GMT)
--------------------------------------------------
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
--------------------------------------------------
Note added at 7 hrs (2010-10-18 16:20:11 GMT)
--------------------------------------------------
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.
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