Glossary entry (derived from question below)
German term or phrase:
Periodenverschiebung [aus der Umlage der Verwaltungskosten]
English translation:
accrual/shifting [of administrative overheads] between periods
Added to glossary by
Ralf Lemster
Aug 9, 2003 12:49
21 yrs ago
2 viewers *
German term
Always spot on for the right register!
Native in: English 
Works in: German to English, English to German
Periodenverschiebung
German to English
Bus/Financial
Accounting
Accountancy
From the minutes of a board meeting.
Context: "Zusätzlich belastet eine Periodenverschiebung aus der Umlage der Verwaltungskosten das Ergebnis
Context: "Zusätzlich belastet eine Periodenverschiebung aus der Umlage der Verwaltungskosten das Ergebnis
Proposed translations
(English)
| 4 -1 | realignment (change) of the accounting periods |
Alexander Schleber (X)
|
| 3 +1 | periodic adjustment |
Rowan Morrell
|
| 4 | reallocation from an earlier period/from earlier periods |
Ralf Lemster
|
Proposed translations
-1
12 mins
Selected
realignment (change) of the accounting periods
For instance when the annual accounting period is fixed from 1 April to 31 March and is changed to a calender year.
4 KudoZ points awarded for this answer.
+1
11 mins
Rowan Morrell
New Zealand
New Zealand
Native in English
New Zealand
Committed to the Customer
Native in: English (Variant: New Zealand) 
Works in: French to English, German to English, Spanish to English
Related KudoZ points
:
8
periodic adjustment
According to Leo, "adjustment" is a possible translation of "Verschiebung", so "periodic adjustment" might work here.
Peer comment(s):
| agree |
vafo
: maybe better adjustment of accounting period
20 hrs
|
|
Well, yes, that's pretty much what Alexander suggested and what the asker went for, so it seems like adjustment or realignment of accounting period is indeed the better option.
|
1 day 33 mins
Ralf Lemster
Germany
Germany
Native in German
Germany
The language of financial markets
Native in: German
Works in: English to German, German, German to English, and 1 more.
Related KudoZ points
:
183
reallocation from an earlier period/from earlier periods
Difficult to say without more context, but I'd venture that the results were burdened by the reallocation of administrative overheads from an earlier period.
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Note added at 2003-08-10 15:36:19 (GMT) Post-grading
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@Alexander:
Sonia\'s sentence refers to \"das Ergebnis\", i.e. the results for a specific period. A change in a company\'s financial year would not, in itself, have an impact on the results for any of the periods. (Of course, the results for a short FY are likely (but not necessarily) lower than for a full year.) Accounting periods are not changed after the preparation of financial statements.
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Note added at 2003-08-10 15:36:19 (GMT) Post-grading
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@Alexander:
Sonia\'s sentence refers to \"das Ergebnis\", i.e. the results for a specific period. A change in a company\'s financial year would not, in itself, have an impact on the results for any of the periods. (Of course, the results for a short FY are likely (but not necessarily) lower than for a full year.) Accounting periods are not changed after the preparation of financial statements.
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