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accrual liability

Italian translation: ratei passivi

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:accrual liability
Italian translation:ratei passivi
Entered by: Marilina Vanuzzi

12:16 Oct 28, 2014
English to Italian translations [PRO]
Bus/Financial - Accounting / SAP
English term or phrase: accrual liability
Any amount that you over-receive that is not invoiced shows up as an accrual liability in your budget and will impact the financials
Paola Gatto
Italy
Local time: 18:19
ratei passivi
Explanation:
mah, mi sbaglierò ma le accrued liabilities sono passività, non imputabili all'attivo

Ratei attivi: accrued income (o revenues)
Ratei passivi: accrued liabilities (o expenses)
Business Dictionary (rateo di bilancio)
Selected response from:

Marilina Vanuzzi
Italy
Local time: 18:19
Grading comment
Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +2ratei passivi
Marilina Vanuzzi
4 +1rateo passivo
MircoD
3ratei attivi
Francesco Badolato


Discussion entries: 2





  

Answers


16 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
ratei attivi


Explanation:
accrual liability
ratei attivi
http://books.google.it/books?id=5vc_SBJ3wCMC&pg=PA155&lpg=PA...

Francesco Badolato
Italy
Local time: 18:19
Native speaker of: Native in ItalianItalian
PRO pts in category: 72

Peer comments on this answer (and responses from the answerer)
neutral  Mara Marinoni: nel lbro del link sembrerebbe che la traduzione sia questa, ma è decisamente errata
1 hr
  -> Non direi "sembrerebbe" ma "è" la traduzione.
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24 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +2
ratei passivi


Explanation:
mah, mi sbaglierò ma le accrued liabilities sono passività, non imputabili all'attivo

Ratei attivi: accrued income (o revenues)
Ratei passivi: accrued liabilities (o expenses)
Business Dictionary (rateo di bilancio)


Marilina Vanuzzi
Italy
Local time: 18:19
Specializes in field
Native speaker of: Native in ItalianItalian
PRO pts in category: 36
Grading comment
Selected automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  Mara Marinoni: Si tratta senz'altro di ratei passivi, o di passività di competenza. Vedere questa definizione http://www.defineaccounting.com/accrual-liability-calculatio...
1 hr
  -> grazie Mara
agree  Lorenzo Pilati
15 days
  -> grazie Lorenzo
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23 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
rateo passivo


Explanation:
Posto che:
"Il rateo passivo è il costo che avrà la propria manifestazione finanziaria in un esercizio successivo, anche se in parte di competenza economica dell'esercizio in corso. Un tipico esempio di rateo passivo è la quota di affitto passivo maturato a fine esercizio, il cui pagamento effettivo avverrà nell'esercizio o negli esercizi successivi." (wikipedia)
E:
"An accrued expense is an accounting term referring to an expense that is owed but not yet paid for (also known as an accrued liability)." (business-case-analysis).
Sono quindi lo stesso concetto.
In piu': sebbene a bilancio i termini siano al plurale sia in inglese che in italiano perche' rappresentano una sommatoria (current assets/current liabilities etc. cosi' come immobilizzazioni/debiti etc.), in una frase i termini al singolare "liability" e "rateo" esistono e si possono usare.

Ho studiato Accounting in un College in Gran Bretagna.


    Reference: http://it.wikipedia.org/wiki/Rateo
    Reference: http://www.business-case-analysis.com/accrued-expense.html
MircoD
United Kingdom
Specializes in field
Native speaker of: Native in ItalianItalian

Peer comments on this answer (and responses from the answerer)
agree  Mara Marinoni: È giusta anche questa, sebbene in italiano sia molto più comune l'uso al plurale
1 hr
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