Feb 25, 2013 10:57
11 yrs ago
German term
Financial translation: German to English
Native in: English (Variants: British, Irish, UK, Wales / Welsh, US, Scottish) 
Works in: German to English, English
Abgrenzungswahlrechte
German to English
Bus/Financial
Accounting
cash flow statements
Die Cashflows der Periode sind in der Kapitalflussrechnung nach den Bereichen laufende Geschäftstätigkeit, Investitions- und Finanzierungstätigkeit zu gliedern (Bereichs-CashflowsSentence or paragraph where the term occurs, type of document (legal document, formal letter, etc.), target audience, source and target country, dialects, etc. Dabei bestehen Abgrenzungswahlrechte.
While I understand what is meant, I am not sure how to express it. I hope the context will be of some help.
Many thanks
Caitriona
While I understand what is meant, I am not sure how to express it. I hope the context will be of some help.
Many thanks
Caitriona
Proposed translations
(English)
| 4 +6 | classification options |
RobinB
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| 3 | Apportionment elections |
Adrian MM. (X)
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Change log
Feb 25, 2013 11:05: Steffen Walter changed "Field (specific)" from "Business/Commerce (general)" to "Accounting"
Proposed translations
+6
1 hr
Selected
classification options
I originally thought you wouldn't get away with a neat, short term in English, but then it dawned on me that of course this is about *classifying* cash flow items.
What it means of course is that there are options as to which activity or activities items can be reported in. For example, some investing activities can be reported in cash flows from operating activities, rather than (just) in investing activities.
You're probably going to end up using "classify/classification" in two consecutive sentences for two different German terms ("gliedern" and "Abgrenzungswahlrechte"), but I really don't think that matters.
What it means of course is that there are options as to which activity or activities items can be reported in. For example, some investing activities can be reported in cash flows from operating activities, rather than (just) in investing activities.
You're probably going to end up using "classify/classification" in two consecutive sentences for two different German terms ("gliedern" and "Abgrenzungswahlrechte"), but I really don't think that matters.
4 KudoZ points awarded for this answer.
Comment: "Selected automatically based on peer agreement."
2 hrs
Apportionment elections
in case the cashflows are apportionable by activity rather than classifiable. In UK/NI Revenue law, there are elections rather than options.
Example sentence:
The controlled group may elect to apportion their additional taxes liability under the FIFO method, rather than the proportionate method. www.irs.gov/instructions/i1120so/ch02.html
Peer comment(s):
| neutral |
philgoddard
: I don't disagree with this, but I think it's just a different way of saying "classification options".
54 mins
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As you know, there is a difference been (BrE) apportionment/(AmE) allocation of cashflow etc. streams, income & expenditure and classification of entries.
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| neutral |
RobinB
: First, this is accounting, not tax. Second, accountants don't talk about "apportionment elections" in any GAAP. Third, "apportionment" is about allocating costs/income to entities. Finally, "allocation" is perfectly standard usage in the UK as well!
3 hrs
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My UK accountant talks about apportionment - never allocation - between business and holiday expenses or accounting periods. But my alternative is another token gesture so the asker has some kind of choice.
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| neutral |
Lancashireman
: I must confess, I am torn between classification elections and apportionment options.
6 hrs
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Well, you need not make an election, as the asker has probably gone for the other answer anyway.
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