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13:35 Nov 28, 2018 |
English to Polish translations [PRO] Bus/Financial - Accounting / Annual Report | |||||||
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| Selected response from: Frank Szmulowicz, Ph. D. United States Local time: 13:23 | ||||||
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3 | wyrównać różnice z lat poprzednich |
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wyrównać różnice z lat poprzednich Explanation: lub w stosunku do poprzednich lat -------------------------------------------------- Note added at 4 hrs (2018-11-28 18:01:03 GMT) -------------------------------------------------- In its most generic form a true-up means to match, reconcile, tie-out two or more balances with the help of an adjustment. In accounting, this adjustment journal entry is called true-up entry. There are many reasons why a mismatch may exist between two balances; Budgeting – Some recurring expenses are estimated at the beginning of the year and booked in each period accordingly. There is always a chance of going over or under the budget. Timing Differences – If a bill or invoice is not received till the end of an accounting period the expense is accrued as per estimate after the actual bill/invoice is received it is then matched with the help of a true-up entry. Errors & Omissions – With manual intervention, there is always a chance of human errors and misses. Quantification – Not every expense and situation can be quantified and anticipated in advance, for example, an increase in headcount resulting in additional payment of insurance premium at the end of a year. https://www.accountingcapital.com/journal-entries/true-up-en... cccccccccccccccccccccc To make sure the totals for each line item matches the appropriate debit or credit account. : http://www.businessdictionary.com/definition/true-up.html ccccccccccc 13 października 2016 Momentem powstania przychodu spółki w związku z wyrównaniem dochodowości z tytułu cen transferowych (tzw. true-up) jest dzień otrzymania przez nią płatności. https://www.blog.ey.pl/taxweb/korekte-in-plus-rozliczeniach-... |
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