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kivezetett eszköz

English translation: derecognised asset

23:19 May 12, 2008
Hungarian to English translations [PRO]
Bus/Financial - Finance (general) / könyvvizsgálat
Hungarian term or phrase: kivezetett eszköz
A társasági adó megállapításánál figyelembe vett adózás előtti eredményt csökkentő tételek
(Items decreasing the profit before taxation taken into account when establishing the corporate tax.)

Adótörvény szerinti értékcsökkenési leírás, és a kivezetett eszk. nyilv. értéke.
(Depreciation in accordance with the tax law, and recorded value of amortized assets)

Szerintem a kivezetett az teljesen amortizált, leírt eszköz.
Jól mondom?
Péter Tófalvi
Hungary
Local time: 21:42
English translation:derecognised asset
Explanation:
Under IFRS the term is derecognition, you'll find plenty of hits, especially in connection with IAS39
Selected response from:

Douglas Arnott
Local time: 21:42
Grading comment
Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2derecognised asset
Douglas Arnott
4assets taken off the books
Katalin Horváth McClure
4cancelled asset
Michael Golden


Discussion entries: 1





  

Answers


1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
kivezetett eszközök
assets taken off the books


Explanation:
Amikor egy eszközt kivesznek az állományból (mert kidobták, elajándékozták, stb.), akkor azt hiszem úgy történik a könyvelés, hogy a nyilvántartási értéket (ami az eredeti érték az előírásoknak megfelelően amortizálva) terven felüli értékcsökkenésként számolják el.
Ha készletre veszik, mert alkatrészként, hulladékként hasznosítható, vagy esetleg eladható, akkor a nettó érték és a készletre vételi érték különbsége lesz a terven felüli értékcsökkenés.
(Mindegy, ez azt hiszem számodra nem lényeges.)
Az a lényeg, hogy az adott eszköz ezután nem része az eszközállománynak, onnan kivezették (abból a nyilvántartásból kivezették).

Katalin Horváth McClure
United States
Local time: 15:42
Works in field
Native speaker of: Native in HungarianHungarian
PRO pts in category: 117
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7 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
derecognised asset


Explanation:
Under IFRS the term is derecognition, you'll find plenty of hits, especially in connection with IAS39


    Reference: http://www.pwc.ch/user_content/editor/files/newsletter_ifrsn...
Douglas Arnott
Local time: 21:42
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 68
Grading comment
Selected automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  Eva Blanar: absolutely!
15 mins
agree  Katalin Horváth McClure: Igen, ez a hivatalos megnevezés.
7 hrs
Login to enter a peer comment (or grade)

3 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
cancelled asset


Explanation:
In a general book-keeping context, "kivezet" can mean "strike out" or "cancel" (i.e. an asset/entry). I think "cancelled asset" might be your most concise solution.


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Note added at 21 hrs (2008-05-13 20:48:15 GMT)
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Hmmm...if "derecognised asset" is the official term, it seems to be less commonly used. Doing a google search, "derecognised asset" gets 30 hits, "derecognized asset" (Am. spelling) gets 5 hits, and "cancelled asset" gets 151 hits.

Michael Golden
United States
Local time: 15:42
Native speaker of: English
PRO pts in category: 36
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