Nov 26, 2010 12:40
13 yrs ago
1 viewer *
Hungarian term
Hungary
teljesítmény arányos
Hungarian to English
Law/Patents
Accounting
immateriális javak, tárgyi javak értékcsökkenési leírása lehet lineáris, degresszív, teljesítmény arányos, terven felüli.
valamint
Milyen érték alapján történhet a leírás
a) Bruttó érték
- Lineáris leírás
- Degresszív leírás
- Teljesítmény arányos leírás
- Évek száma összege módszer
- Abszolút összegű leírás
valamint
Milyen érték alapján történhet a leírás
a) Bruttó érték
- Lineáris leírás
- Degresszív leírás
- Teljesítmény arányos leírás
- Évek száma összege módszer
- Abszolút összegű leírás
Proposed translations
(English)
Proposed translations
+3
24 mins
Annamaria Amik
Native in Hungarian
Specializes in field
Magistra artis reddendi
Native in: Hungarian 
, Romanian
Works in: Romanian to English, Hungarian to English, English to Romanian, and 5 more.
Related KudoZ points
:
16
Selected
activity (based) depreciation
http://en.wikipedia.org/wiki/Depreciation#Activity_depreciat...
Activity depreciation methods are not based on time, but on a level of activity. This could be miles driven for a vehicle, or a cycle count for a machine. When the asset is acquired, its life is estimated in terms of this level of activity. Assume the vehicle above is estimated to go 50,000 miles in its lifetime. The per-mile depreciation rate is calculated as: ($17,000 cost - $2,000 salvage) / 50,000 miles = $0.30 per mile. Each year, the depreciation expense is then calculated by multiplying the rate by the actual activity level.
Activity Depreciation
Activity depreciation is based on level of activity for each period such as cycles of a machine, miles driven on a car or the amount of time a piece of equipment is used. This calculation is equivalent to our units of production depreciation calculator.
http://www.calculatorsoup.com/calculators/financial/deprecia...
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Note added at 27 mins (2010-11-26 13:08:23 GMT)
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A leírási módszerekről itt is:
There are numerous depreciation methods, which include straight line (most common), declining balance, activity depreciation, sum of the years' digits, units of time, group depreciation, composite depreciation and units of production. Units of product method is expressed in the total number of units expected to be produced from an asset and is generally computed in three basic steps.
http://www.ehow.com/about_5494958_unitsofproduction-deprecia...
http://www.articlesbase.com/business-articles/depreciation-m...
Activity depreciation methods are not based on time, but on a level of activity. This could be miles driven for a vehicle, or a cycle count for a machine. When the asset is acquired, its life is estimated in terms of this level of activity. Assume the vehicle above is estimated to go 50,000 miles in its lifetime. The per-mile depreciation rate is calculated as: ($17,000 cost - $2,000 salvage) / 50,000 miles = $0.30 per mile. Each year, the depreciation expense is then calculated by multiplying the rate by the actual activity level.
Activity Depreciation
Activity depreciation is based on level of activity for each period such as cycles of a machine, miles driven on a car or the amount of time a piece of equipment is used. This calculation is equivalent to our units of production depreciation calculator.
http://www.calculatorsoup.com/calculators/financial/deprecia...
--------------------------------------------------
Note added at 27 mins (2010-11-26 13:08:23 GMT)
--------------------------------------------------
A leírási módszerekről itt is:
There are numerous depreciation methods, which include straight line (most common), declining balance, activity depreciation, sum of the years' digits, units of time, group depreciation, composite depreciation and units of production. Units of product method is expressed in the total number of units expected to be produced from an asset and is generally computed in three basic steps.
http://www.ehow.com/about_5494958_unitsofproduction-deprecia...
http://www.articlesbase.com/business-articles/depreciation-m...
4 KudoZ points awarded for this answer.
Comment: "Köszönöm."
-1
12 mins
amanda solymosi
Hungary
Hungary
Native in English
Hungary
mainly literature
Native in: English 
Works in: Hungarian to English, English to Hungarian, French to Hungarian, and 1 more.
productivity payment
payment in proportion to the quality of work produced.
Peer comment(s):
| neutral |
Annamaria Amik
: this is not payment proportional to quality of work produced, but a depreciation method
9 mins
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| disagree |
Katalin Horváth McClure
: értékcsökkenési leírásról van szó (depreciation)//Depreciation of assets has nothing to do with quality of work, and there is no payment involved. Depreciation has to do with spreading the cost of an asset over its lifetime. It is an accounting term.
2 hrs
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I wrote payment based on quality of work, 'quality' doesn't have to be 'good' quality.
|
1 day 4 hrs
Impact Language
Native in English
Speed and quality at an unbeatable price
Native in: English
Works in: Hungarian to English, English to Hungarian
based on (or: proportionately to) intensity of use
If it's a vehicle: based on mileage covered, but use the above as a general term for all machinery
+2
13 hrs
Katalin Horváth McClure
United States
United States
Native in Hungarian
Works in field
United States
Expert: high-tech, software, engineering
Native in: Hungarian
Works in: English to Hungarian, Japanese to English, Hungarian to English, and 3 more.
Related KudoZ points
:
44
Hungarian term (edited):
teljesítményarányos
"activity depreciation": units of production (UOP) or units of output method (US GAAP)
Nem tudom, hogy brit angol, vagy amerikai angol kell, ill. melyik ország számviteli terminológiájához kell igazodni a fordítással, de gondoltam megemlítem, hogy az amerikai számviteli szabványok (GAAP) szerint ennek a módszernek az összefoglaló neve "activity depreciation", de ezen belül két másik megnevezés is használatos:
units of production (UOP) vagy units of output method
A másik három elfogadott módszer neve pedig:
- straight-line (SL) method
- declining balance (DB) method
- sum-of-the-years’-digits (SYD) method
Lásd:
http://www.aipb.org/pdf/DEPRECIA.pdf
"2. The units of production (UOP) or units of output method.
The asset is depreciated each year according to the number of units
produced, total hours used, total miles driven, or other measure of
production. Thus, under UOP, the amount of annual depreciation
fluctuates by output or use."
Lásd még:
http://www.ehow.com/way_5218990_gaap-depreciation-methods.ht...
Lásd továbbá ezt is:
http://office.microsoft.com/en-us/excel-help/understand-depr...
Itt olvasható a következő összefoglaló:
Activity methods Activity depreciation methods assume that depreciation is a function of use. The life of the asset is valued according to the output the asset provides or the number of units of activity that it produces. Activity methods may provide an excellent matching of expense to income for a machine where the number of produced units can be estimated, but activity depreciation methods do not work for all asset types.
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Note added at 2 days14 hrs (2010-11-29 03:17:48 GMT)
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Most találtam meg, az IAS (mostmár IFRS a neve) szerint is "activity depreciation", nem csak a US GAAP-ben.
Lásd: IAS 16.60 - 62.
http://www.duncanwil.co.uk/depr_files/depr_spread.pdf
"Methods and Examples
We will examine the following methods of providing for depreciation in this session:
- Straight Line Method
- Reducing balance method
- Units of production method
- Sum of Year’s Digits Method
- Depletion Method"
Ja, és a Wikipédia ide vonatkozó cikke is így nevezi.
A Wikipédia persze nem mindig megbízható, de ebben az esetben helyesnek tűnik, ugyanazt mondja, mint amit a többi anyag, csak itt szépen összegyűjtve, és a referenciák is szakmailag hitelesek.
http://en.wikipedia.org/wiki/Depreciation
units of production (UOP) vagy units of output method
A másik három elfogadott módszer neve pedig:
- straight-line (SL) method
- declining balance (DB) method
- sum-of-the-years’-digits (SYD) method
Lásd:
http://www.aipb.org/pdf/DEPRECIA.pdf
"2. The units of production (UOP) or units of output method.
The asset is depreciated each year according to the number of units
produced, total hours used, total miles driven, or other measure of
production. Thus, under UOP, the amount of annual depreciation
fluctuates by output or use."
Lásd még:
http://www.ehow.com/way_5218990_gaap-depreciation-methods.ht...
Lásd továbbá ezt is:
http://office.microsoft.com/en-us/excel-help/understand-depr...
Itt olvasható a következő összefoglaló:
Activity methods Activity depreciation methods assume that depreciation is a function of use. The life of the asset is valued according to the output the asset provides or the number of units of activity that it produces. Activity methods may provide an excellent matching of expense to income for a machine where the number of produced units can be estimated, but activity depreciation methods do not work for all asset types.
--------------------------------------------------
Note added at 2 days14 hrs (2010-11-29 03:17:48 GMT)
--------------------------------------------------
Most találtam meg, az IAS (mostmár IFRS a neve) szerint is "activity depreciation", nem csak a US GAAP-ben.
Lásd: IAS 16.60 - 62.
http://www.duncanwil.co.uk/depr_files/depr_spread.pdf
"Methods and Examples
We will examine the following methods of providing for depreciation in this session:
- Straight Line Method
- Reducing balance method
- Units of production method
- Sum of Year’s Digits Method
- Depletion Method"
Ja, és a Wikipédia ide vonatkozó cikke is így nevezi.
A Wikipédia persze nem mindig megbízható, de ebben az esetben helyesnek tűnik, ugyanazt mondja, mint amit a többi anyag, csak itt szépen összegyűjtve, és a referenciák is szakmailag hitelesek.
http://en.wikipedia.org/wiki/Depreciation
Note from asker:
| Nagyon köszönöm a pontosítást, a másikat választottam mert az a válasz hamarabb érkezett |
Peer comment(s):
| agree |
Kathrin.B
1 day 5 hrs
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Köszönöm, szakembertől különösen jólesik az egyetértés.
|
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| agree |
Adrien Keszthelyi
: http://books.google.hu/books?id=Q62w4GPXMcAC&pg=PA402&dq=Dep...
2 days 4 hrs
|
+6
20 mins
Kornél Mató
Native in Hungarian
Common sense solves most of our problems
Native in: Hungarian
Works in: English to Hungarian
performance based (depreciation)
Időarányos és teljesítményarányos amortizáció: time based and performance based depreciation.
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Note added at 2 nap20 óra (2010-11-29 09:39:19 GMT)
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Két másik forrás:
http://nordex-08.sw-gb.de/fileadmin/pdf/182_en_2008.pdf
4. oldalon jobbra, IAS 38 sora
Igaz, ez valószínűleg németből lett fordítva.
http://forums.cnet.com/7723-7596_102-289890.html
"True, performance based depreciation should not be as steep as time based depreciation because new eye candy refreshes every 12 months."
Ez pedig nem kifejezetten szakszöveg.
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Note added at 2 nap20 óra (2010-11-29 09:39:19 GMT)
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Két másik forrás:
http://nordex-08.sw-gb.de/fileadmin/pdf/182_en_2008.pdf
4. oldalon jobbra, IAS 38 sora
Igaz, ez valószínűleg németből lett fordítva.
http://forums.cnet.com/7723-7596_102-289890.html
"True, performance based depreciation should not be as steep as time based depreciation because new eye candy refreshes every 12 months."
Ez pedig nem kifejezetten szakszöveg.
Peer comment(s):
| agree |
Andras Szekany
2 hrs
|
| agree |
JANOS SAMU
: Attól tartok, hogy a magyar kifejezés a perfromance based depreciation tükörfordítása angolra, mert helyesebb lett volna igénybevétellel arányos amortizációt használni a magyarban, de nem azt használták. Az angol viszont ezt az igénybevételt fejezi ki.
3 hrs
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| agree |
Ildiko Santana
: Teljesítmény - performance "...értékcsökkenési leírása lehet lineáris, degresszív, *teljesítményarányos*, terven felüli" - possible depreciation methods: linear, degressive, *performance(-based)*, extraordinary...
4 hrs
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| agree |
boaveronika
6 hrs
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| agree |
Iosif JUHASZ
21 hrs
|
| agree |
etike
: etike
1 day 19 hrs
|
| agree |
Tradeuro Language Services
2 days 5 hrs
|
| disagree |
Katalin Horváth McClure
: A linken az angol nyelvű anyag MAGYAR eredetű, és tele van hibával. Ez tükörfordítás, a teljesítmény lehet output is, production is, és az a számviteli szabványokban használatos terminológia. "performance-based" inkább jutalmazási sémákra használatos.
2 days 13 hrs
|
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