Dec 11, 2009 16:12
14 yrs ago
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Dutch term

Transitoria

Dutch to English Bus/Financial Accounting
I need an accountant out there!

Context is reports on hours, costs etc in project. Mainly pure IT with just this little burst of finance.

A report is produced entitled "Prognose kosten externe medewerkers." This said to contain : "***Transitoria*** en geprognotiseerde kosten voor externe medewerkers, gemiddelde uurtarieven."

I assume this is the same as the "transitorisch bedrag (per periode)" which is defined as: (bestede uren * extern uurtarief) - Kosten uren. Something like "deferrals" ?

Proposed translations

2 hrs

items relating to more than one year

Transitorische posten (of ‘transitoria’) zijn uitgaven, ontvangsten, vorderingen of schulden die betrekking hebben op twee opeenvolgende boekjaren. Je vindt ze daarom in de boekhouding van beide jaren terug.

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16 hrs

Prepaid expenses and accrued income (assets) & Accrued expenses and deferred income (liabilities

These are balance sheet items comprised on the one hand of expenses (such as rent ) paid in advance and chargeable to the next financial year and income earned (such as interest) but not yet received in the one financial year, and on the other hand of expenses relating to a financial year that have not yet been paid and income received in a financial year that is not yet due. To the best of my knowledge there is no single term in English describing the separate items.
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