Glossary entry

English term or phrase:

write-down of intangible asset

Romanian translation:

deprecierea imobilizărilor necorporale

Added to glossary by Mihai Badea (X)
Feb 22, 2006 08:56
18 yrs ago
20 viewers *
English term

write-down of intangible asset

English to Romanian Bus/Financial Finance (general) audit
Net revenues: $1,616.3 $1,616.3 $1,629.4 $ 385.0 $ 385.0 $ 389.9

Costs and expenses:
Cost of services 1,010.9 1,010.9 980.2 242.1 242.1 244.2
Selling, general and administrative 495.3 495.3 523.3 123.9 123.9 123.6
Interest expense, net 47.1 74.9 82.0 11.3 15.0 20.5
Amortization of intangible assets 27.0 41.6 44.7 6.2 9.8 11.0
Provision for restructuring and other special charges 223.6 223.6 50.6 -- 21.9 4.7
Write-down of intangible assets 445.0 445.0 -- -- 445.0 --
Other, net 1.2 1.2 6.2 1.4 1.4 1.8
Total 2,250.1 2,292.5 1,687.0 384.9 859.1 405.8
(Loss) income before taxes (633.8) (676.2) (57.6) 0.1 (474.1) (15.9)
Income tax (benefit) expense


Cu multumiri,
Tweety
Change log

Feb 22, 2006 11:09: Mihai Badea (X) changed "Field" from "Law/Patents" to "Bus/Financial" , "Field (specific)" from "Law (general)" to "Finance (general)"

Proposed translations

+2
2 hrs
Selected

deprecierea imobilizărilor necorporale

Pentru "intangible assets" există într-adevăr mai multe variante menţionate de dicţionare, însă în literatura de specialitate, în legislaţie şi în practică se foloseşte termenul "imobilizări necorporale"

Vezi şi "Planul contabil" KPMG.

www.kpmg.ro/dbfetch/52616e646f6d4956a5c19a93b7b4c72453e73b1...

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Note added at 2 hrs (2006-02-22 11:06:31 GMT)
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"Amortizări şi provizioane pentru ***deprecierea imobilizărilor corporale şi necorporale***"
ms.mfinante.ro/FORM.doc
Peer comment(s):

agree Lucica Abil (X) : Fiind vorba despre o cheltuială, cred că depreciere este corect.
5 days
Mulţumesc, Lucia!
agree Bogdan Dusa : termenul "depreciere", pentru imobilizari necorporale, este universal folosit in literatura contabila.
8 days
Mulţumesc, Bogdan!
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Selected automatically based on peer agreement."
24 mins
English term (edited): write-down of intangible assets

reducerea valorii activelor incorporale (intangibile)

reducerea valorii activelor incorporale (intangibile)
Something went wrong...
+2
43 mins

inregistrarea activelor necorporale la o valoare mai mica

Dictionar de contabilitate - P. H. Collin, Adrian Jollife, editura Universal Dalsi - 2000

write down - a inregistra un bun la o valoare mai mica decat cea anterioara; 'the car is written down in the company's books' - masina este inscrisa la o valoare mai mica in registrele companiei;

written-down value - valoarea unui activ asa cum apare in conturile companiei, dupa ce a scazut (ca valoare)

writedown - inregistrarea unui bun fix la o valoare mai mica
Peer comment(s):

agree Mihaela BUFNILA
11 mins
agree Chornelia
1 hr
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