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Freelance translator and/or interpreter, Verified site user This translator helped to localize ProZ.com into Danish
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Danish to English: Accounting convention employed General field: Bus/Financial Detailed field: Accounting
Source text - Danish 1. Anvendt regnskabspraksis
Årsrapporten for Bergen Energi ApS er aflagt i overensstemmelse med årsregnskabslovens bestemmelser for klas¬se B-virksomheder.
Årsregnskabet er aflagt efter samme regnskabspraksis som sidste år.
Fundamentale fejl
Selskabet har i indeværende regnskabsår modtaget fakturaer vedrørende omkostninger til køb af energi, som dækker regnskabsåret 2012. Fejlen er korrigeret som en fundamental fejl ved tilretning af sammenligningstal og primo egenkapital i indeværende regnskab. Korrektionen har medført, at bruttofortjeneste for 2012 er formindsket med t.kr 188, skatten er reduceret med t.kr 47 og gæld til leverandører er forøget med t.kr 188.
Rapporteringsvaluta Årsregnskabet er aflagt i danske kroner.
Valutaomregning
Transaktioner i fremmed valuta omregnes til danske kroner efter transaktionsdagens kurs.
Tilgodehavender, gæld og andre monetære aktiver og forpligtelser i fremmed valuta omregnes til danske kroner ef¬ter balancedagens valutakurser. Realiserede og urealiserede valutakursgevinster og -tab indregnes i resultatopgø¬relsen under finansielle indtægter og omkostninger.
Resultatopgørelsen
Nettoomsætning
Indtægter fra entreprisekontrakter indregnes som omsætning på tidspunktet for levering og risikoens overgang (le-veringsmetoden).
Andelen af provisionsindtægter, som knytter sig til fremtidige serviceydelser, indtægtsføres med 50 % ved kon-traktindgåelse og med de resterende 50 % i takt med levering af ydelserne.
Bruttofortjeneste
Posterne nettoomsætning, vareforbrug, andre eksterne omkostninger og andre driftsindtægter er med henvisning til årsregnskabslovens § 32 sammendraget til en regnskabspost benævnt bruttofortjeneste.
Andre eksterne omkostninger
Andre eksterne omkostninger omfatter omkostninger vedrørende virksomhedens primære aktivitet, der er afholdt i årets løb, herunder omkostninger til distribution, salg, reklame, administration, lokaler, tab på debitorer, ydelser på operationelle leasingkontrakter mv.
Persona leomkostninger
Personaleomkostninger omfatter løn og gager, inklusiv feriepenge og pensioner, samt andre omkostninger til soci¬al sikring mv. til selskabets medarbejdere. I personaleomkostninger er fratrukket modtagne godtgørelser fra of¬fentlige myndigheder.
Af- og nedskrivninger på immaterielle og materielle anlægsaktiver
Af- og nedskrivninger omfatter af- og nedskrivninger på immaterielle og materielle anlægsaktiver.
Materielle anlægsaktiver afskrives lineært over de enkelte aktivers forventede brugstid. Afskrivningsgrundlaget ud¬gør kostprisen.
Translation - English 1. Accounting convention employed
The annual report for Bergen Energi APS has been prepared in accordance with the provisions of the Danish Financial Statements Act for class B companies.
The annual accounts have been prepared in accordance with the same accounting convention as last year.
Fundamental errors
The company has received invoices over the course of the current financial year relating to costs associated with the purchase of energy covering the 2012 financial year. The error has been corrected as a fundamental error in the compilation of the comparative figures and starting shareholders’ equity in the current accounts. The correction has resulted in a reduction in the gross profit for 2012 by DKK 188,000, the tax has been reduced by DKK 47,000 and the debt to suppliers has increased by DKK 188,000.
Reporting currency
The annual accounts have been prepared in Danish Kroner.
Currency conversion
Transactions in foreign currency have been converted to Danish Kroner in accordance with the rate of exchange on the transaction day.
Receivables, debts and other monetary assets and obligations in foreign currency have been converted to Danish Kroner in accordance with the rates of exchange on the balance sheet day. Realised and unrealised exchange rate gains and losses have been included in the profit & loss account under Financial income and costs.
Profit & loss account
Net sales
Income from commercial contracts is included as sales at the time of provision and the transfer of the risk (method of provision).
The proportion of commissioned income that is associated with future service provisions is entered as income at 50 % upon commencement of the contract with the remaining 50 % as the services are provided.
Gross profit
The items net sales, consumption of goods, other external costs and other operating income are with reference to Section 32 of the Danish Financial Statements Act summarised into an item termed Gross profit
Other external costs
Other external costs comprise costs related to the company’s primary activity that has been paid during the course of the year, including costs associated with distribution, sales, advertising, administration, premises, losses on receivables, services for operational leasing contracts, etc.
Personnel costs
Personnel costs comprise salaries and remunerations, including holiday pay and pensions, as well as other costs for social insurance, etc. for the employees of the company. Payments received from the public authorities have been deducted from personnel costs.
Depreciation and write-downs of intangible and intangible fixed assets
Depreciation and write-downs comprise depreciations and write-downs of intangible and intangible fixed assets.
Tangible fixed assets are depreciated linearly over the expected service life of each asset. The basis of depreciation is the cost price.
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Translation education
Bachelor's degree - Copenhagen University
Experience
Years of experience: 12. Registered at ProZ.com: Aug 2012.
Having lived in Denmark for almost half of my life and the other half in the UK, translating back and forth is second nature to me. This became prevalent when I switched my gymnasium degree for two years at an International Baccalaureate, as one needed to be able to switch back and forth between English and Danish seamlessly. Since then I have attended University here in Denmark as well as in the UK. I majored in History, but I have also studied English, politics, international relations, computing and European film studies to name a few. This gives me a valuable insight when it comes to translating.
While studying in the UK, I worked for Scotland’s leading tourist agency for four years. Since finishing my degree at Copenhagen, I spent six months teaching English in China before returning to Denmark where I have taught English, Mathematics and History at a local school. In the last year, I have also worked as a freelance journalist for Scottish Television covering Denmark during the European Championships in football in Ukraine and Poland. I have worked as a Personal Assistant to the Managing Director and operated as the Scandinavian public relations officer for Datours Gozo. In my spare time, I have spent three years coaching elite youth football in the Copenhagen area for BK Skjold with three league titles to show for it.
I wish to offer my services translating Danish to English and English to English specialising in the following areas:
Medical
Tourism and travel.
Journalism.
Literature
Academic papers.
Government and politics.
Education and pedagogy.
Social sciences, history, sociology and ethics.
Media and multimedia
Games, video games, gaming and casino.
Cinema, film, TV and drama.
General, Conversation, Greetings and Letters.
I also offer proofreading, editing, post editing, transcription and subtitling.
Yours sincerely
Neil Paterson
Paterson Translations
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