Glossary entry

German term or phrase:

Aufschlag

English translation:

markup / mark-up

Added to glossary by Dr Andrew Read
May 25, 2016 22:11
7 yrs ago
8 viewers *
German term

Aufschlag

German to English Bus/Financial Accounting Transfer pricing
I know we've had 'Aufschlag' 100 times, but I really need confirmation in this particular instance of the appropriate translation.

It's from a long report about the corporate structure of a consumer goods company and particularly the transfer pricing system it's been using and the proposed system to be used in future.

My research suggests 'mark-up' but I'm slightly out of my depth here.

Also, if anyone can translate the last part of the final sentence below (die entstehenden Kosten werden mit ***Aufschlag*** der [X-Tochterfirma] in Österreich berechnet), I'd be especially grateful.

Here are all the paragraphs where it appears:
---
Administrative und unterstützende Tätigkeiten
Die administrativen und unterstützenden Tätigkeiten sind jene Funktionen, die in ähnlicher Form von unabhängigen dritten Unternehmen ausgeführt werden könnten. Sie werden auch als Routinefunktionen bezeichnet. Für diese Funktionen ist es möglich, einen fremdvergleichsüblichen ***Aufschlag*** auf die Kosten zu ermitteln.
Bei X sind dies nach Ansicht des Managements Lagerhaltung, Buchhaltung, Kundeninnendienst und der Telefonservice.

---
Beschreibung des zukünftigen Verrechnungspreissystems
In Zukunft kauft die X alle Waren ein.
Sie verkauft diese mit einem ***Aufschlag*** an die anderen Gesellschaften weiter.
Die Gesellschaften verkaufen die Waren dann an ihre Handelspartner.
Es wird ein den Nicht-Routine Funktionen entsprechender ***Aufschlag*** auf die Warenkosten von der X an die Y und Z erhoben.
Die ***Aufschläge*** werden so berechnet, dass alle Gesellschaften fremdvergleichsübliche Gewinne erzielen.

---
In Abschnitt 4.5 wird dargelegt, wie X ***Aufschläge*** auf den Wareneinsatz berechnet, damit die Gesellschaften die zuvor berechneten fremdvergleichsüblichen Gewinne erzielen.

---
In Zukunft wird die Buchhaltung bei der ABC GmbH in Deutschland angesiedelt und die entstehenden Kosten werden mit ***Aufschlag*** der X-Tochterfirma in Österreich berechnet
Proposed translations (English)
4 +5 markup
4 +1 (cost-plus pricing) mark(-)up

Discussion

Björn Vrooman May 26, 2016:
Last part Another interesting fact from the LEO page:
"Noch im Gründungsjahr übernahm Peter Kai Wimmer die Wörterbuchpflege von Achim Jung [one person, yay!], bei der er in den Folgejahren durch [a few others...] unterstützt wurde. [...] Vergabe von Wortlisten zur Korrektur an freiwillige [Wiki-like, I guess] Helfer [...] bereits in diesen Jahren entwickelte sich die so nutzvolle Symbiose zwischen dem Wörterbuch-Team und den Nutzern, die viele privat gesammelte Wortschätze [personal archives!]..."
http://dict.leo.org/pages/about/ende/history_de.html

Don't get me wrong: I am not trying to denigrate the work that they or others have done. But it's not a dictionary, it's a database containing a chaotic collection of translations. It's grown to 800K words and is thus hardly manageable anymore. I don't think their aim is to provide an accurate translation, but to supply people with a list of words that can put them on the right track, which is fine.

KudoZ, however, is full of questions asking for accurate rendering, so I don't think quoting surch sources will help anyone's cause. Frankly, I had never seen you quoting these sources until recently, which caught me a little off guard.

Best wishes
Björn Vrooman May 26, 2016:
Alleged dictionaries I won't go into detail here regarding normal bilingual dictionaries. If you don't already have suspicions when these books only show one individual or a small group as having worked on it, then I can't convince you. In my experience, a lot of words (especially in industry-specific dictionaries) have essentially been created out of thin air.

I call the online versions "alleged dictionaries" because their purpose used to be something completely different. Take LEO, for example:
"LEO ging aus einem Verbund von FTP-Software- und Datenarchiven hervor, der [...] an der TU München und der LMU München von interessierten Studenten aufgebaut worden war. Das damalige Ziel war, [...] ein großes Archiv aufzubauen, das thematisch gegliedert ist und dessen einzelne Bereiche von Archivaren gepflegt und aktuell gehalten werden."

And Wiki goes on to explain:
"Daneben entwickelten Studenten in ihrer Freizeit verschiedene Dienste, von denen heute das Wörterbuch den herausragenden Teil darstellt."

This also seems to refute the wild claim that LEO was once a university dictionary. Do you put your faith in what students created in their leisure time?
Björn Vrooman May 26, 2016:
Phil I said "LEO and others are certainly not appropriate sources to quote"

Typically, I agree with the first answer given. Only if there is a good enough reason to disregard the first reply will I choose one posted at a later time.

There are three reasons this can happen:

1) There is no source given whatsoever. May influence my agreement, but doesn't have to (depends on the term and the type of question asked).

2) The translation is correct, but does not match the context, e.g., words that you wouldn't use in a certain field or under certain circumstances (I think it's safe to say "premium" [insurance] and "supplement" [hotel rooms/retirement money] belong into that category)

3) Bilingual dictionaries (Langenscheidt, PONS, industry dics) or alleged dictionaries (LEO, dict.cc, etc.) are the only source to back up a word choice. In my experience, most bilingual dictionaries are only useful for simple words or - as is true for alledged dictionaries - to get to the right solution by narrowing down a search.
philgoddard May 26, 2016:
Björn Why is a dictionary not an appropriate source to quote? Just wondered.

Proposed translations

+5
30 mins
Selected

markup

Your assumption is correct. You could also say supplement or premium, but markup is the obvious choice.

--------------------------------------------------
Note added at 31 mins (2016-05-25 22:42:29 GMT)
--------------------------------------------------

... are charged to X's Austrian subsidiary with a markup.
Peer comment(s):

agree Ted Wozniak : and just as an FYI - fremdvergleichsübliche = (normal) arm's length
5 hrs
agree Ramey Rieger (X)
9 hrs
agree Steffen Walter : also with Ted
10 hrs
agree gangels (X)
14 hrs
agree dkfmmuc : 100 % agree. Additional comment: dict.leo.org is often a fine source.
1 day 9 hrs
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Thank you very much, Phil and others. This was exactly what I needed. "
+1
35 mins

(cost-plus pricing) mark(-)up

As per the asker's idea, seems to be the right answer vs.

1. surcharge
2. reverse (VAT) charge - through the principle is similar
3. premium and in some contexts:
4. goodwill as a book surplus
Example sentence:

Total production costs + Selling and administration costs + Markup Number of units expected to sell.

Peer comment(s):

agree Björn Vrooman : Got another one for you: https://www.ocf.berkeley.edu/~cchang/pdf docs/ch007.pdf (p. 2, third list item) Andrew wanted to know the precise term - LEO and others are certainly not appropriate sources to quote.
5 hrs
Danke and thanks! There is also a school of thought that says quoting sources is secondary to knowing the answer from the trade and practicaj experience.
Something went wrong...
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