Glossary entry (derived from question below)
German term or phrase:
außerordentliches Ergebnis
English translation:
extraordinary profit/loss, non-recurring profit/loss
Added to glossary by
Steffen Walter
Jan 23, 2001 17:19
23 yrs ago
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German term
Ingrid Weber (X)
Außerordentliches Ergebnis
German to English
Bus/Financial
Accounting
This phrase appears in a Profit and Loss Statement which I am translating from German into English. I don't know the English translation for this phrase.
Proposed translations
(English)
Change log
Nov 7, 2005 11:05: Steffen Walter changed "Field (specific)" from "(none)" to "Accounting"
Proposed translations
23 mins
Selected
extraordinary profit/loss, non-recurring profit/loss
You will also see "one-time charge" on financial statements for non-recurring expenses.
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23 mins
3 hrs
extra-budgetary outcome or unofficial result
- orden, root; ordinarius, an official of a descipline.
- extra 0fficial; in financial cases regarding budget or quite simply unofficial result.
- Compare: unofficial estimates, etc.
- extra 0fficial; in financial cases regarding budget or quite simply unofficial result.
- Compare: unofficial estimates, etc.
10 hrs
Extraordinary Gain/Loss
As defined in APB (Accounting Principles Board) Opinion 30, Extraordinary Items result from events that must have both an unusual nature and an infrequency of occurrence. Therefore write-downs of receivables and ivnentories are ordinary items, as are gains or losses on the sale or abandonment of fixed assets. The effects of a strike and many foreign currenty revaluations are also ordinary items. Opinion No. 30 specifically states that casualties such as an earthquake or government expropriation or prohibition are examples of events that are likely to qualify as extraordinary items. These items are shown separately, net of tax, in the income statement.
Source: Financial Accounting, Horngren, Sundem, Elliott 1993
HTH!
Source: Financial Accounting, Horngren, Sundem, Elliott 1993
HTH!
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