Jun 29, 2010 07:57
14 yrs ago
22 viewers *
Italiano term
nrdawe2 (X)
Abbuoni passivi
Da Italiano a Inglese
Affari/Finanza
Contabilità/Amministrazione
Financial Statements
It appears in a list of expenses in some explanatory notes. Online I have found this definition (from wikipedia): "Si ottengono abbuoni passivi quando noi decidiamo di non far pagare al fornitore parte della merce già fatturata. Di solito questo avviene perché la merce che abbiamo inviato è rovinata o comunque non è più riacquistabile da parte nostra. Per questo nella fattura essi non vengono rilevati, ma vengono resi noti attraverso delle note di accredito , attraverso le quali si rettifica anche il valore dell'IVA a debito. Gli abbuoni passivi, infine, sono dei componenti negativi di reddito." Any ideas on how to render this in English? Thanks a lot!
Proposed translations
(Inglese)
| 4 +1 | rebates granted |
James (Jim) Davis
|
| 5 +1 | allowances payable or trade allowances |
Peter Cox
|
References
| Year end report by Ernst & Young |
Mr Murray (X)
|
Proposed translations
+1
20 min
James (Jim) Davis
Seicelle
Seicelle
Native in Inglese
Specializes in field
Seicelle
25 years experience constantly improving
Native in: Inglese (Variant: British) 
Works in: Da Italiano a Inglese
Related KudoZ points
:
1431
Selected
rebates granted
An alternative, which might fit a particular context. Usually used when part of the price is refunded, often at the end of the year, but also at the time of purchase. As in the definition of net revenues: "netto di resi, sconti e abbuoni" " net of discounts, rebates and returns".
Peer comment(s):
| agree |
Mr Murray (X)
: I'd go along with rebates payable to be clear money must be returned or credited to a client; not just a reduction made to an invoice - i.e. to show a client has already settled an account, not that their bill was reduced before they had paid
38 min
|
4 KudoZ points awarded for this answer.
Comment: "Thank you. In the end I went for this! Sorry about the delay in closing the question."
+1
12 min
allowances payable or trade allowances
Common term used is "sconti e abbuoni passivi" - usually trade discounts and allowances
Reference comments
1 ora
Reference:
Year end report by Ernst & Young
See page 42 of 112 for the Italian "Ribassi e abbuoni passivi" under Section C.16 and its counterpart on page 66 of 122 for the English Discounts and rebates payable.
[There are several typos in the complete document - but I'll take that up with Ernst & Young later ;) ]
[There are several typos in the complete document - but I'll take that up with Ernst & Young later ;) ]
Peer comments on this reference comment:
| neutral |
James (Jim) Davis
: If you look carefully Mr Murray, you will see that Earnest and Young did not sign the English translation of their certification. The English translation contains a number (of elementary mistakes, and a major auditor's signature often accompanies them.
1 ora
|
Discussion
nm
1 (= riduzione, anche comm) deduction, allowance, reduction, relief, abatement, tret
• abbuono di debito debt relief; abbuono per avaria allowance for average/for damage; abbuono per colaggio leakage, allowance for leakage; abbuono per deficienza di peso allowance for deficiency/for short weight; abbuono per dispersione leakage; abbuono per permuta trade-in allowance; abbuono per rottura breakage; abbuono per tara tare allowance; abbuono su merci acquistate purchase allowance; abbuono su merci vendute sales allowance; abbuono sul prezzo di acquisto abatement of purchase money; chiedere un abbuono to ask for an abatement; concedere un abbuono to grant an allowance
2.1 (sport) time bonus
2.2 (spec ippica) start, head-start, law.