Glossary entry (derived from question below)
Polish term or phrase:
Wykaz rozliczeń międzyokresowych
English translation:
List / Specification of prepayments and accruals
Added to glossary by
Monika Wojewoda
Jul 10, 2014 11:49
9 yrs ago
7 viewers *
Polish term
Wykaz rozliczeń międzyokresowych
Polish to English
Bus/Financial
Accounting
Wykaz rozliczeń międzyokresowych:
TABELA NR 5
Wyszczególnienie 31.12.2013
Krótkoterminowe rozliczenia międzyokresowe, w tym: XXX PLN
- koszt wynajmu maszyny w części przypadającej na styczeń 2014 XXX PLN
- koszty ubezpieczenia mienia w części przypadającej na rok 2014 XXX PLN
TABELA NR 5
Wyszczególnienie 31.12.2013
Krótkoterminowe rozliczenia międzyokresowe, w tym: XXX PLN
- koszt wynajmu maszyny w części przypadającej na styczeń 2014 XXX PLN
- koszty ubezpieczenia mienia w części przypadającej na rok 2014 XXX PLN
Proposed translations
(English)
4 | List / Specification of prepayments and accruals | Monika Wojewoda |
4 | List of prepaid expenses | Karol Kawczyński |
4 -1 | list of accrued expenses | Maja Walczak |
Change log
Jul 18, 2014 13:03: Monika Wojewoda Created KOG entry
Proposed translations
6 hrs
Selected
List / Specification of prepayments and accruals
Kiedyś też potrzebowałam terminu, który zwięźle by łączył rozliczenia międzyokresowe bierne i czynne, i powyżej "owoc" moich wysiłków :)
4 KudoZ points awarded for this answer.
-1
6 hrs
list of accrued expenses
propozycja
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Note added at 6 godz. (2014-07-10 18:12:51 GMT)
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http://www.investopedia.com/terms/a/accruedexpense.asp
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Note added at 6 godz. (2014-07-10 18:12:51 GMT)
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http://www.investopedia.com/terms/a/accruedexpense.asp
Peer comment(s):
disagree |
Karol Kawczyński
: Pozycje zawarte w wykazie to nie "accrued expenses", a wręcz przeciwnie - "prepaid expenses"
2 hrs
|
8 hrs
List of prepaid expenses
Jeżeli na wykaz rozliczeń międzyokresowych składają się dwie pozycje przedstawione w pytaniu, tj. koszty najmu i ubezpieczenia przypadające na okres przyszły (wykaz przedstawia stan na 31.12.2013 r. i wykazuje koszty przypadające na rok 2014) i ewentualnie inne pozycje o podobnym charakterze. Obie te pozycje zaliczają się do czynnych rozliczeń międzyokresowych i w bilansie są wykazywane po stronie aktywów.
http://www.accountingcoach.com/blog/what-are-prepaid-expense...
Prepaid expenses are future expenses that have been paid in advance. You can think of prepaid expenses as costs that have been paid but have not yet been used up or have not yet expired.
The amount of prepaid expenses that have not yet expired are reported on a company's balance sheet as an asset. As the amount expires, the asset is reduced and an expense is recorded for the amount of the reduction. Hence, the balance sheet reports the unexpired costs and the income statement reports the expired costs. The amount reported on the income statement should be the amount that pertains to the time interval shown in the statement's heading.
A common prepaid expense is the six-month premium for insurance on a company's vehicles. Since the insurance company requires payment in advance, the amount paid is often recorded in the current asset account Prepaid Insurance. If the company issues monthly financial statements, its income statement will report Insurance Expense that is one-sixth of the amount paid. The balance in the account Prepaid Insurance will be reduced by the amount that was debited to Insurance Expense.
http://www.accountingcoach.com/blog/what-are-prepaid-expense...
Prepaid expenses are future expenses that have been paid in advance. You can think of prepaid expenses as costs that have been paid but have not yet been used up or have not yet expired.
The amount of prepaid expenses that have not yet expired are reported on a company's balance sheet as an asset. As the amount expires, the asset is reduced and an expense is recorded for the amount of the reduction. Hence, the balance sheet reports the unexpired costs and the income statement reports the expired costs. The amount reported on the income statement should be the amount that pertains to the time interval shown in the statement's heading.
A common prepaid expense is the six-month premium for insurance on a company's vehicles. Since the insurance company requires payment in advance, the amount paid is often recorded in the current asset account Prepaid Insurance. If the company issues monthly financial statements, its income statement will report Insurance Expense that is one-sixth of the amount paid. The balance in the account Prepaid Insurance will be reduced by the amount that was debited to Insurance Expense.
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