Glossary entry (derived from question below)
German term or phrase:
Anteil der externen Dienstleister in der Position Materialaufwand am Umsatz mit Dienstleistungen
English translation:
ratio of purchased services contained in the cost of materials to sales of services
German term
Anteil am Umsatz mit Dienstleistungen
Ich bin etwas ratlos: The share of external service providers in the position purchases....und dann?
4 | s.u. | RobinB |
3 | my attempt below | Stephen Sadie |
Apr 19, 2007 11:41: Steffen Walter changed "Term asked" from "Satzverständnis" to "Anteil am Umsatz mit Dienstleistungen" , "Field (specific)" from "Business/Commerce (general)" to "Accounting"
Proposed translations
s.u.
"The ratio of purchased services contained in the cost of materials to sales of services rose by 7.4% compared with 2005 to 23.7%."
(and if it's clear that this is a 2006 v. 2005 comparison, you can also say "...rose by 7.4% year-on-year to 23.7%").
The reference here is to the "cost of purchased services" sub-item contained in the main "cost of materials" heading in the standard HGB total cost (nature of expense) income statement format - HGB s. 275(2).
Discussion