German德语: sentence (deferred tax assets)English英语 translation: .. ain't no such animal  KudoZ The KudoZ network provides a framework for translators ... More  |
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German德语至English英语翻译 [专业]
Bus/Financial - 法律：税与海关 | | German德语词条或短语： sentence (deferred tax assets) | The following sentence is from an Annual Report.
Accounting Standard: IFRS?IAS
"Der aktive latente Steueraufwand beruht auf der Aktivierung von körperschaft- und gewerbesteuerlichen Verlustvorträgen, der passive latente Steueraufwand auf zeitlich abweichenden Bilanzierung- und Bewertungsunterschieden zwischen den Wertansätzen nach IFRS und den steuerlichen Wertansätzen."
I am having problems with the "activer latenter Steueraufwand".
A tax expense statement precedes the troublesome sentence.
Active latente Steuern = deferred tax assets
Activer latenter Steueraufwand = ? (deferred tax expense does not seem to fit into the sentence.
Tax expense based on deferred tax assets/liabilities ?
Deferred tax assets/liabilities that are recognized as income ?
I am stumped and would appreciate any help or suggestions (other than trying to understand IAS 12).
Thanks, Ursula |
| | 写给提问者或来自提问者的留言Andrea Hauer: 13:35 Oct 2, 2006: Vielleicht hilft das weiter, aus einem Abschluss nach US-GAAP, den ich gerade übersetze:Deferred income taxes reflect the net tax effects of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and
Andrea Hauer: 13:35 Oct 2, 2006: the amounts used for income tax purposes ...
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| | s.u. | 说明：
Your confusion is understandable, as it would appear to result from confusion at the preparer about what deferred tax assets and liabilities actually are. There is no such thing as an "aktiver" or "passiver" latenter Steueraufwand, and it looks like the preparer has got itself into a complete muddle over the terminology. I suggest an immediate e-mail to the client pointing out that the German sentence is nonsense and urging them to "repair" it asap.
This is what you would normally expect to see in the English text:
"Deferred tax assets are attributable to the recognition of deferred corporate income (or: corporation) tax and municipal trade tax loss carryforwards. Deferred tax liabilities are attributable to temporary differences between the carrying amounts of assets and liabilities in the IFRS balance sheet and their tax base."
Mind you, understanding the mechanisms of IAS 12 isn't a bad thing to do at all...
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Note added at 2 hrs (2006-10-02 15:04:11 GMT)
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It might help you to tell your client - who evidently has an aversion to defined IFRS/IAS terminology (i.e. "latente Steueransprüche" for deferred tax assets and "latente Steuerschulden" for deferred tax liabilities) - that the German sentence *should* read as follows:
"Aktive latente Steuern beruhen auf der Aktivierung von körperschaft- und gewerbesteuerlichen Verlustvorträgen, passive latente Steuern auf zeitlich abweichenden Bilanzierung- und Bewertungsunterschieden zwischen den Wertansätzen nach IFRS und den steuerlichen Wertansätzen." |
| 获选答案来自：
RobinB
德国
| 提问者给回答者的留言Thank you all for your assistance. I have been waiting for the end client's response, waiting and waiting..... - According to several accountants your answers and comments hit the nail on its head: Ain't no such an animal as an "activer latenter Steueraufwand". (Their references to taxable income are quite complicated, probably due to a composite settlement.)
已将4分KudoZ分数奖给该答案 |
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34分钟 信心度：   |
| s.u.
说明：
1 Steuern im Konzernabschluss
Es wird zwischen laufenden und latenten Ertragssteuern unterschieden. Erstere sind zum effektiven Steuersatz zu berechnen und die entsprechende Steuerrückstellung ist separat in der Bilanz oder im Anhang auszuweisen. Die jährliche Abgrenzung der latenten Ertragssteuern basiert auf einer bilanzorientierten Sicht und ist mittels der Comprehensive-Liability-Methode zu berechnen. Passive latente Ertragssteuern sind unter den Rückstellungen, aktive latente Ertragssteuern unter den übrigen Aktiven gesondert auszuweisen. Der latente Steueraufwand ist in der Erfolgsrechnung ebenfalls separat auszuweisen.
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Note added at 53 Min. (2006-10-02 13:48:26 GMT)
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Nicht-Mitgliedstaaten der EU
In der Schweiz hat am 11. November 2002 die Zulassungsstelle der Schweizer Börse (SWX) entschieden, dass alle inländischen börsennotierten Nichtbanken des Hauptsegmentes ab 2005 die IFRS oder US-GAAP einzuhalten haben.
Für in Nebenindizes notierte Unternehmen ist wahlweise die Bilanzierung nach Swiss GAAP FER, IFRS oder US-GAAP vorgeschrieben. Die Swiss GAAP FER lehnen sich bei weniger strengen Vorschriften eng an die IFRS an.
证明参考： http://de.wikipedia.org/wiki/Fachempfehlungen_zur_Rechnungsl...
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18分钟 信心度： 同仁同意（净值）： +1 |
| s.u.
说明：
Your confusion is understandable, as it would appear to result from confusion at the preparer about what deferred tax assets and liabilities actually are. There is no such thing as an "aktiver" or "passiver" latenter Steueraufwand, and it looks like the preparer has got itself into a complete muddle over the terminology. I suggest an immediate e-mail to the client pointing out that the German sentence is nonsense and urging them to "repair" it asap.
This is what you would normally expect to see in the English text:
"Deferred tax assets are attributable to the recognition of deferred corporate income (or: corporation) tax and municipal trade tax loss carryforwards. Deferred tax liabilities are attributable to temporary differences between the carrying amounts of assets and liabilities in the IFRS balance sheet and their tax base."
Mind you, understanding the mechanisms of IAS 12 isn't a bad thing to do at all...
--------------------------------------------------
Note added at 2 hrs (2006-10-02 15:04:11 GMT)
--------------------------------------------------
It might help you to tell your client - who evidently has an aversion to defined IFRS/IAS terminology (i.e. "latente Steueransprüche" for deferred tax assets and "latente Steuerschulden" for deferred tax liabilities) - that the German sentence *should* read as follows:
"Aktive latente Steuern beruhen auf der Aktivierung von körperschaft- und gewerbesteuerlichen Verlustvorträgen, passive latente Steuern auf zeitlich abweichenden Bilanzierung- und Bewertungsunterschieden zwischen den Wertansätzen nach IFRS und den steuerlichen Wertansätzen."
| | 提问者给回答者的留言| Thank you all for your assistance. I have been waiting for the end client's response, waiting and waiting..... - According to several accountants your answers and comments hit the nail on its head: Ain't no such an animal as an "activer latenter Steueraufwand". (Their references to taxable income are quite complicated, probably due to a composite settlement.) |
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The translation workplace 
