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List of abbreviations
Glossary – p. 1
(A) Austrian German
(D) German from Germany
(ESP) Spanish from Spain
(MEX) Spanish from Mexico
(ARG) Spanish from Argentina
(US) US English
(UK) British English
[Pension accounting] Terminology related to pension accounting
[Deferred taxation] Terminology related to deferred taxation
English French German Italian Spanish
absorption costing
accelerated cost recovery
system
accelerated depreciation
calcul des coûts de revient au coût
complet
amortissement fiscal dégressif
amortissement accéléré;
amortissement dégressif
Vollkostenrechnung contabilità a costi pieni costeo de absorción
degressive steuerliche
Abschreibung
degressive Abschreibung
ammortamento accelerato;
ammortamento a quote decrescenti
ammortamento anticipato;
ammortamento accelerato
depreciación fiscal acelerada
depreciación acelerada;
depreciación decreciente;
amortización regresiva (ESP)
account compte; poste Konto; Posten conto; voce; posta cuenta, rúbrica, partida
account captions nomenclatures comptables Kontenbezeichnung posta; voce contabile denominaciones contables
account form présentation en compte Kontendarstellung; Kontenform struttura (contabile); modello presentación en forma de cuenta
(contabile)
accountant comptable Buchhalter; Bilanzierer;
contabile; ragioniere
contable; contador
Rechnungsleger
accounting changes
changements de méthodes
comptables
Änderung der Bilanzierungs- und
Bewertungsmethoden
variazioni contabili
cambios en las políticas
contables
accounting decree décret comptable Rechnungslegungsdekret normativa in materia contabile decreto contable
accounting entries écritures comptables Buchung scritture contabili asientos contables; entradas
contables
accounting law loi comptable Rechnungslegungsgesetz legge in materia contabile ley contable
accounting period exercice Geschäftsjahr esercizio; periodo amministrativo periodo contable; ejercicio
accounting period-end arrêté des comptes Ende des Geschäftsjahres chiusura contabile cierre de cuentas; fin de periodo
contable