Glossary entry (derived from question below)
Italian term or phrase:
liquidità differite
English translation:
trade and other receivables
Added to glossary by
Antonella Fontana
Apr 15, 2008 15:08
17 yrs ago
49 viewers *
Italian term
liquidità differite
Italian to English
Bus/Financial
Finance (general)
Bilancio
Sto traducendo parte di una presentazione riferita a un bilancio in lingua inglese e desidererei un aiuto su questo termine, io avrei tradotto deferred cash on hand, ma vorrei un ausilio da un traduttore madrelingua.
Grazie infinite
Grazie infinite
Proposed translations
(English)
3 +4 | deferred liquidity |
James (Jim) Davis
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Proposed translations
+4
1 hr
Selected
deferred liquidity
The context I wanted is which table?
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Note added at 10 hrs (2008-04-16 01:47:05 GMT)
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Change this to "trade and other receivables" as the closest equivalent
So it is an Italian reclassification of the balance sheet for a liquidity analysis. There is no reclassification of US or UK balance sheets so let's go for the nearest equivalent which from the list below (IAS is International accounting standards" is h) trade and other receivables;
Liqudità immediata = cash and cash equivalents
Minimum items on the face of the balance sheet [IAS 1.68]
* (a) property, plant and equipment;
* (b) investment property;
* (c) intangible assets;
* (d) financial assets (excluding amounts shown under (e), (h) and (i));
* (e) investments accounted for using the equity method;
* (f) biological assets;
* (g) inventories;
* (h) trade and other receivables;
* (i) cash and cash equivalents;
* (j) trade and other payables;
* (k) provisions;
* (l) financial liabilities (excluding amounts shown under (j) and (k));
* (m) liabilities and assets for current tax, as defined in IAS 12;
* (n) deferred tax liabilities and deferred tax assets, as defined in IAS 12;
* (o) minority interest, presented within equity; and
* (p) issued capital and reserves attributable to equity holders of the parent.
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Note added at 1 day15 hrs (2008-04-17 06:45:27 GMT) Post-grading
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Your very, welcome. Happy to help. Luckily it didn't take too much energy and of course next time I see liquidità differita, I'll be able to translate it in the flash of a keystroke. :-)
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Note added at 1752 giorni (2013-02-01 10:56:22 GMT) Post-grading
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I'm translating this myself now, and I have made one adjustment:
TRADE AND OTHER * CURRENT* RECEIVABLES.
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Note added at 10 hrs (2008-04-16 01:47:05 GMT)
--------------------------------------------------
Change this to "trade and other receivables" as the closest equivalent
So it is an Italian reclassification of the balance sheet for a liquidity analysis. There is no reclassification of US or UK balance sheets so let's go for the nearest equivalent which from the list below (IAS is International accounting standards" is h) trade and other receivables;
Liqudità immediata = cash and cash equivalents
Minimum items on the face of the balance sheet [IAS 1.68]
* (a) property, plant and equipment;
* (b) investment property;
* (c) intangible assets;
* (d) financial assets (excluding amounts shown under (e), (h) and (i));
* (e) investments accounted for using the equity method;
* (f) biological assets;
* (g) inventories;
* (h) trade and other receivables;
* (i) cash and cash equivalents;
* (j) trade and other payables;
* (k) provisions;
* (l) financial liabilities (excluding amounts shown under (j) and (k));
* (m) liabilities and assets for current tax, as defined in IAS 12;
* (n) deferred tax liabilities and deferred tax assets, as defined in IAS 12;
* (o) minority interest, presented within equity; and
* (p) issued capital and reserves attributable to equity holders of the parent.
--------------------------------------------------
Note added at 1 day15 hrs (2008-04-17 06:45:27 GMT) Post-grading
--------------------------------------------------
Your very, welcome. Happy to help. Luckily it didn't take too much energy and of course next time I see liquidità differita, I'll be able to translate it in the flash of a keystroke. :-)
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Note added at 1752 giorni (2013-02-01 10:56:22 GMT) Post-grading
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I'm translating this myself now, and I have made one adjustment:
TRADE AND OTHER * CURRENT* RECEIVABLES.
Note from asker:
The table is balance sheet, thanks |
Peer comment(s):
agree |
Giovanni Pizzati (X)
: Jim, it's the language of Italian balance sheet!
30 mins
|
agree |
Adrian MM. (X)
: perhaps also: cash/flow.
4 hrs
|
agree |
Paola Dossan
4 hrs
|
agree |
Ivana UK
: trade and other receivables sounds good - was pondering over suggesting "receivables" yesterday but there seemed to be something missing!
21 hrs
|
I like the old fashioned UK trade debtors, but nobody is using it anymore.
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4 KudoZ points awarded for this answer.
Comment: "I adopted your precious final suggestion "trade and other receivables" and I really want to thank you for the support, the energy and the generosity you gave in helping me with all the questions, really thanks James and all the best"
Discussion