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Multi-lingual glossary (English, French, German, Italian and Spanish)

Corporate Financial Reporting: a global perspective Co-authored by Hervé Stolowy and Michel Lebas

Authors of the glossary: Eva Eberhartinger (Professor, Chair of accounting and tax management, University of Muenster, Germany), José Antonio Gonzalo (Professor of Accounting and Financial Economics, Department of Managerial Science, University of Alcalá, Spain), Michel Lebas (Professor, Department of Accounting and Management Control, HEC School of Management and Hanson Endowment Distinguished Visiting Professor, University of Washington, School of Business Administration, Seattle, WA, USA), Hervé Stolowy (Professor, Department of Accounting and Management Control, HEC School of Management), and Stefano Zambon (Professor of Business Economics, Faculty of Economics, University of Ferrara, Italy)

Copyright  Thomson 2002

Glossary – p. 1 List of abbreviations (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 absorption costing

French

German

Italian

Spanish

calcul des coûts de revient au coût Vollkostenrechnung complet amortissement fiscal dégressif degressive steuerliche Abschreibung amortissement accéléré; degressive Abschreibung amortissement dégressif

contabilità a costi pieni

costeo de absorción

ammortamento accelerato; ammortamento a quote decrescenti ammortamento anticipato; ammortamento accelerato

depreciación fiscal acelerada

account account captions account form

compte; poste nomenclatures comptables présentation en compte

Konto; Posten Kontenbezeichnung Kontendarstellung; Kontenform

accountant

comptable

accounting changes accounting decree accounting entries

changements de méthodes comptables décret comptable écritures comptables

Buchhalter; Bilanzierer; Rechnungsleger Änderung der Bilanzierungs- und Bewertungsmethoden Rechnungslegungsdekret Buchung

conto; voce; posta posta; voce contabile struttura (contabile); modello (contabile) contabile; ragioniere

normativa in materia contabile scritture contabili

accounting law accounting period accounting period-end

loi comptable exercice arrêté des comptes

Rechnungslegungsgesetz Geschäftsjahr Ende des Geschäftsjahres

legge in materia contabile esercizio; periodo amministrativo chiusura contabile

accelerated cost recovery system accelerated depreciation

variazioni contabili

depreciación acelerada; depreciación decreciente; amortización regresiva (ESP) cuenta, rúbrica, partida denominaciones contables presentación en forma de cuenta contable; contador cambios en las políticas contables decreto contable asientos contables; entradas contables ley contable periodo contable; ejercicio cierre de cuentas; fin de periodo contable

Glossary – p. 2 accounting policies accounting practices Accounting Principles Board (APB) (US) Accounting Principles Board (APB) Opinions

accounting procedure accounting regulatory environment accounting standards

principes comptables

angewendete Bilanzierungs- und Bewertungsmethoden; Rechnungslegungsgrundsätze pratiques comptables Rechnungslegungspraktiken Organisme prédécesseur du FASB Vorläuferorganisation des FASB; US-amerikanischer Rechnungslegungsstandard-Setter normes du bureau des principes Accounting Principles Board comptables (APB) (APB) Opinions; Rechnungslegungsstandards des APB, der Vorläuferorganisati