Glossary entry (derived from question below)
English term or phrase:
revenue recognition
Hungarian translation:
realizált árbevétel
Added to glossary by
ZOLTÁN PARRAGH
Jan 22, 2002 21:28
22 yrs ago
2 viewers *
English term
Works in: German to English, English to German, Hungarian to English, and 3 more.
revenue recognition
English to Hungarian
Bus/Financial
Accounting
accounting
Szinten konszolidacios anyagban. Korulbelul fogom, de a pontos magyar kifejezest nem ismerem/talaltam. Kb. annyi lehet mint "bevetel realizalasanak elismerese" (bizonyos korulmenyek bekovetkeztekor/fennalasa eseten?)
Proposed translations
(Hungarian)
Proposed translations
7 days
ZOLTÁN PARRAGH
Native in Hungarian
Native in: Hungarian 
Works in: English to Hungarian, French to Hungarian, German to Hungarian, and 7 more.
Related KudoZ points
:
2
Selected
realizált árbevétel
The fundamental revenue recognition concept is that revenues should not be recognized by a company until realized or realizable and earned by the company.
2 KudoZ points awarded for this answer.
Comment: "Köszönöm a segítséget! Ez alapján sikerült az auditorral kigolyózni, hogy valószínüleg az egyenlegközlök alapján realizálható árbevételröl van szó."
+2
32 mins
Eva Blanar
Hungary
Hungary
Native in Hungarian
Specializes in field
Hungary
Nil satis nisi optimum
Native in: Hungarian
Works in: English to Hungarian, French to Hungarian, German to Hungarian, and 2 more.
Related KudoZ points
:
79
a bevételek elszámolása
For yr ref:
Feb. 15, 2001 (SmartPros) During the past several years, numerous incidents of improper revenue recognition have occurred in companies both large and small. In response to growing concerns about registrants managing earnings in order to achieve earnings estimates, former SEC Chairman Arthur Levitt declared war on improper revenue recognition. He summed up the revenue "game" best in a speech. According to Levitt:
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"Companies try to boost revenue by manipulating the recognition of revenue. Think about a bottle of wine. You wouldn't pop the cork on that bottle before it was ready. But some companies are doing this with their revenue - recognizing it before a sale is complete, before the product is delivered to a customer, or at a time when the customer still has options to terminate, void, or delay the sale."
While revenue recognition should seem straightforward, recent occurrences of various techniques used to manipulate the recording and reporting of revenue suggest the need for a closer examination of the topic. Because accountants are not always aware of the possibility of intentional misstatement of revenue by clients or management, opportunities to prevent or detect improper revenue recognition are often missed.
Revenue recognition issues are among the most serious financial reporting problems. When revenue is inappropriately recognized, serious cash flow problems can result. This situation causes stock prices to plummet indefinitely, or may even cause a company to go out of business entirely.
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Note added at 2002-01-23 02:58:15 (GMT)
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A dolog lényege az, hogy szigorúbb normativákat akarnak alkalmazni a számvitelben, részben az árbevétel elszámolása, részben az aktiv és passziv elhatárolások ügyében.
Feb. 15, 2001 (SmartPros) During the past several years, numerous incidents of improper revenue recognition have occurred in companies both large and small. In response to growing concerns about registrants managing earnings in order to achieve earnings estimates, former SEC Chairman Arthur Levitt declared war on improper revenue recognition. He summed up the revenue "game" best in a speech. According to Levitt:
--------------------------------------------------------------------------------
"Companies try to boost revenue by manipulating the recognition of revenue. Think about a bottle of wine. You wouldn't pop the cork on that bottle before it was ready. But some companies are doing this with their revenue - recognizing it before a sale is complete, before the product is delivered to a customer, or at a time when the customer still has options to terminate, void, or delay the sale."
While revenue recognition should seem straightforward, recent occurrences of various techniques used to manipulate the recording and reporting of revenue suggest the need for a closer examination of the topic. Because accountants are not always aware of the possibility of intentional misstatement of revenue by clients or management, opportunities to prevent or detect improper revenue recognition are often missed.
Revenue recognition issues are among the most serious financial reporting problems. When revenue is inappropriately recognized, serious cash flow problems can result. This situation causes stock prices to plummet indefinitely, or may even cause a company to go out of business entirely.
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Note added at 2002-01-23 02:58:15 (GMT)
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A dolog lényege az, hogy szigorúbb normativákat akarnak alkalmazni a számvitelben, részben az árbevétel elszámolása, részben az aktiv és passziv elhatárolások ügyében.
Reference:
Peer comment(s):
| agree |
Mr. George
: igen, vagy: elismerése (államháztartásban)
9 hrs
|
| agree |
ZOLTÁN PARRAGH
: The fundamental revenue recognition concept is that revenues should not be recognized by a company until realized or realizable and earned by the company.
7 days
|
1 hr
Katalin Rozália Szász
Native in Hungarian
Logical thinker, experienced
Native in: Hungarian
Works in: French to Hungarian, English to Hungarian, Romanian to Hungarian, and 6 more.
jovedelem-bevallás
Ez szerintem az idézett szovegekbe is talál.
1 hr
Katalin Rozália Szász
Native in Hungarian
Logical thinker, experienced
Native in: Hungarian
Works in: French to Hungarian, English to Hungarian, Romanian to Hungarian, and 6 more.
jovedelem-bevallás
Ez szerintem az idézett szovegekbe is talál.
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Note added at 2002-01-22 22:42:08 (GMT)
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Bocsánat, a gépem megint megtréfált.
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Note added at 2002-01-22 22:42:08 (GMT)
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Bocsánat, a gépem megint megtréfált.
1 hr
JANOS SAMU
United States
United States
United States
We know the language and the system too.
Works in: English to zzz Other zzz, English to Lao, English to Lithuanian, and 91 more.
Related KudoZ points
:
10
jövedelmi forrás felismerése vagy jövedelmezőség felismerése
Nagyon sok függ a szövegkörnyezettől.
Reference:
10 hrs
bevételek felmérése
egy bizonyos arukészlet értékének alapján felmérik a várható bevételt.Az eladás után jelentős lehet az eltérés a bevétel felmérés és a bevétel bevallás között.
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