| Information | |
|---|---|
| has gloss | eng: In financial accounting, provision is a word that creates an ambiguous account title. In U.S. GAAP, provision means an expense, while in IFRS, International Financial Reporting Standards, it means a liability. So, in the U.S., Provision for Income Taxes means the same thing as Income Tax Expense, while under IFRS, Provision for Income Taxes means Liability for Income Taxes Payable. Another examples is provisions for warranty costs [expense in the US and liability in IFRS]. Sometimes in IFRS, but not in US GAAP, the term reserve is used instead of term provision; such a use, however, is inconsistent with the terminology suggested by International Accounting Standards Board. Reserve, which see, is the worst word in all of accounting as it connotes a debit balance to non-professionals but in accounting always means an account with a credit balance. Reserve for Warranties means estimated liability for future warranty repairs and replacements, NOT a pool of cash set aside for the firm to use in making repairs. |
| lexicalization | eng: Provision |
| instance of | (noun) the activity of recording business transactions bookkeeping, clerking |
| Meaning | |
|---|---|
| German | |
| has gloss | deu: Rückstellungen werden in der Bilanz für ungewisse Verbindlichkeiten gebildet. Sie sind hinsichtlich * dem Grunde (ob?), * dem Auszahlungszeitpunkt (wann?) oder * der Höhe nach (wie viel?) im Zeitpunkt der Bilanzerstellung noch nicht genau bestimmt. |
| lexicalization | deu: Rückstellung |
| French | |
| has gloss | fra: Une provision est lassemblage de choses nécessaires à la subsistance, à lentretien, à la protection dune personne ou dune collectivité et, par extension, lassemblage de choses utiles à la vie courante. Les provisions de bouche sont celles faites pour se nourrir. Au figuré, la provision est une réserve disponible (avoir une provision doptimisme). |
| lexicalization | fra: provision |
| Croatian | |
| has gloss | hrv: Naknada ili provizija (latinski. providere = snabdjevati, brinuti za) je unaprijed definirana naknada za posrednika kojom se plaća određena usluga. Uglavnom se definira kao postotni iznos vrijednosti poslovanja. Naknada za uslugu je rjeđe fiksan iznos. |
| lexicalization | hrv: Naknada |
| Hungarian | |
| has gloss | hun: A számvitelben céltartaléknak nevezzük az olyan kötelezettséget, amelynek az összege vagy az esedékessége bizonytalan. Ez az IFRS szerinti meghatározás; a magyar számviteli törvény szerinti értelmezés ezen a definíción belül mozog, de csak bizonyos fajta céltartalékokat ismer el. |
| lexicalization | hun: céltartalék |
| Lithuanian | |
| has gloss | lit: Atidėjiniai, atidėjimai – piniginės lėšos, sukauptos ir skirtos dėl skirtingų rizikų susidarantiems nuostoliams kompensuoti ar padengti. Mokesčių apskaitoje atidėjiniais dažnai leidžiama mažinti apmokestinamąsias pajamas. Atidėjiniai gali būti bendrieji ir specialieji. |
| lexicalization | lit: atidėjiniai |
| Dutch | |
| has gloss | nld: Een voorziening is boekhoudkundig een grootboekrekening waarop meestal periodiek bedragen worden gestort met als oogmerk het saldo op enig moment in de toekomst aan te wenden voor het doel waar de voorziening oorspronkelijk voor gevormd werd, bijvoorbeeld groot onderhoud gebouwen, voor pensioen in eigen beheer of oninbare vorderingen. |
| lexicalization | nld: voorzieningen |
| lexicalization | nld: Voorziening |
| Moldavian | |
| has gloss | ron: În contabilitate, Provizioanele reprezintă pasive, care au caracteristic faptul că frecvenţa de apariţie şi are dimensiunea nu pot fi determinate apriori. Un exemplu tipic de provizioane sunt costurile cu garanţiile sau rezultatele unor procese. |
| lexicalization | ron: Provizion |
| Slovenian | |
| has gloss | slv: Provizija je vnaprej določen, procentualni znesek, ki ga mora oseba, ki jemlje posojilo, doplačati osebi, kateri denar dolguje. Provizija predstavlja nadomestilo za finančne pomankljivosti, ki jih izkusi dajalec posojila, upoštevaje možno stanje, če denarja ne bi posodil. |
| lexicalization | slv: Provizija |
| Swedish | |
| has gloss | swe: Provision är en ersättning som utbetalas i förhållande till uppnådd försäljning eller uppnådda mål. |
| lexicalization | swe: provision |
| Chinese | |
| has gloss | zho: 撥備是進行財政預算時，估計投資出現虧損時所預留的準備資金。帳目中的撥備預算，最終可能與最後結果出現差異：假如實際的損失少於撥備預算，便可視為盈利，反之則是虧損。 |
| lexicalization | zho: 撥備 |
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