Glossary entry (derived from question below)
German term or phrase:
Mehr-/Mindergewinn
English translation:
higher/lower profit
Added to glossary by
Adrian MM. (X)
Aug 5, 2009 18:08
14 yrs ago
2 viewers *
German term
United States
Bridging the Language GAAP-
Native in: English (Variant: US) 
Works in: German to English
Mehr-/Mindergewinn
German to English
Bus/Financial
Law: Taxation & Customs
Following the rules, I'll post 2 questions but it is really just one question.
Not a lot of context I'm afraid. Just 2 paragraphs in a tax audit report reproduced below as best I can.
I can't use "surplus/deficit" for both sets of terms so how do I accurately translate the two terms into English and make a distinction. (Also between Minderergebnis as the header in Table 1 and the note item in Table 2, where IMHO it means something different.
I can't get the tables to format correctly in this window
====
(Table heading) Mehr-/ Minderergebnis nach Bp
(Row 1/Columns 2-4) 2002 2003 2004
(Row 2/Columns 2-4) € € €
(Row 3/Columns 1-4) Tz. 30 -13.455 -13.455 -13.455
(Row 4/Columns 1-4) Tz. 31 62.740 8.270 11.285
(Row 5/Columns 1-4) Tz. 32 920.360 59.906 458.058
(Row 6/Columns 1-4) Tz. 34 -25.409 -50.431 -52.463
(Row 7/Columns 1-4) Summe 944.236 4.290 403.425
(The subparas refered to above relate to: interest [on tax deficiency claims], VAT credits (after audit), trade tax provisions as per financial/tax accounts before audit, and interest yet again (on assets/equity & liabilities))
Das Mehr- oder Minderergebnis nach Bp wird im folgenden Jahr in den steuerlichen Ausgleichsposten bzw. ins variable Kapital II übertragen.
36. Steuerlicher Ausgleichsposten
Die ausgewiesenen "steuerlichen Ausgleichsposten" sind eigentlich Bestandteil des variablen Kapitals II.
(Row 1/Columns 1-3) (Minderergebnis als Minusbetrag) StB PB
(Row 2/Columns 1-3) steuerl. Ausgleichsposten € €
(Row 3/Columns 1-3) 31.12.2001 414.404 -467.794
(Row 4/Columns 1-3) Mehr-/Mindergewinn 2002 620.052 620.052
(Row 5/Columns 1-3) Mehr/Minder lt. Bp (2001) -331.944
(Row 6/Columns 1-3) 31.12.2002 1.034.456 -179.686
(Row 7/Columns 1-3) Mehr-/Mindergewinn 2003 4.663.888 4.663.888
(Row 8/Columns 1-3) Mehr/Minder It. Bp (2002) 944.236
(Row 9/Columns 1-3) 31.12.2003 5.698.344 5.428.438
(Row 10/Columns 1-3) Mehr-/Mindergewinn 2004 -4.098.278 -4.098.278
(Row 11/Columns 1-3) Mehr/Minder lt. Bp (2003) 4.290
(Row 12/Columns 1-3) 31.12.2004 1.600.066 1.334.450
=====
That's all the context there is
Not a lot of context I'm afraid. Just 2 paragraphs in a tax audit report reproduced below as best I can.
I can't use "surplus/deficit" for both sets of terms so how do I accurately translate the two terms into English and make a distinction. (Also between Minderergebnis as the header in Table 1 and the note item in Table 2, where IMHO it means something different.
I can't get the tables to format correctly in this window
====
(Table heading) Mehr-/ Minderergebnis nach Bp
(Row 1/Columns 2-4) 2002 2003 2004
(Row 2/Columns 2-4) € € €
(Row 3/Columns 1-4) Tz. 30 -13.455 -13.455 -13.455
(Row 4/Columns 1-4) Tz. 31 62.740 8.270 11.285
(Row 5/Columns 1-4) Tz. 32 920.360 59.906 458.058
(Row 6/Columns 1-4) Tz. 34 -25.409 -50.431 -52.463
(Row 7/Columns 1-4) Summe 944.236 4.290 403.425
(The subparas refered to above relate to: interest [on tax deficiency claims], VAT credits (after audit), trade tax provisions as per financial/tax accounts before audit, and interest yet again (on assets/equity & liabilities))
Das Mehr- oder Minderergebnis nach Bp wird im folgenden Jahr in den steuerlichen Ausgleichsposten bzw. ins variable Kapital II übertragen.
36. Steuerlicher Ausgleichsposten
Die ausgewiesenen "steuerlichen Ausgleichsposten" sind eigentlich Bestandteil des variablen Kapitals II.
(Row 1/Columns 1-3) (Minderergebnis als Minusbetrag) StB PB
(Row 2/Columns 1-3) steuerl. Ausgleichsposten € €
(Row 3/Columns 1-3) 31.12.2001 414.404 -467.794
(Row 4/Columns 1-3) Mehr-/Mindergewinn 2002 620.052 620.052
(Row 5/Columns 1-3) Mehr/Minder lt. Bp (2001) -331.944
(Row 6/Columns 1-3) 31.12.2002 1.034.456 -179.686
(Row 7/Columns 1-3) Mehr-/Mindergewinn 2003 4.663.888 4.663.888
(Row 8/Columns 1-3) Mehr/Minder It. Bp (2002) 944.236
(Row 9/Columns 1-3) 31.12.2003 5.698.344 5.428.438
(Row 10/Columns 1-3) Mehr-/Mindergewinn 2004 -4.098.278 -4.098.278
(Row 11/Columns 1-3) Mehr/Minder lt. Bp (2003) 4.290
(Row 12/Columns 1-3) 31.12.2004 1.600.066 1.334.450
=====
That's all the context there is
Proposed translations
(English)
| 3 | higher/lower profit |
Adrian MM. (X)
|
| 4 | excess profit/decreased profit |
Ingrid Moore
|
Change log
Feb 15, 2012 19:30: Adrian MM. (X) Created KOG entry
Proposed translations
4 hrs
Selected
higher/lower profit
If the Bp/Betriebsprüfung as a tax inspection is substituting a www.jstor.org/stable/4362552 higher or lower figure in the company's accounts.
Profit surplus/shortfall implies targets that are missed.
Profit surplus/shortfall implies targets that are missed.
Example sentence:
Higher Turnover but Lower Profit www.jstor.org/stable/4362552
2 KudoZ points awarded for this answer.
2 hrs
excess profit/decreased profit
my option;
excess profit
Mehrgewinn {m
http://www.dict.cc/englisch-deutsch/excess profit.html
Counterfactual conditionals are cognitive tools that we incessantly use during our lives for judgments, evaluations, decisions. Counterfactuals are used for defining concepts as well; an instance of this is attested by the notions of opportunity cost and excess profit, two all-pervasive notions of economics: They are defined by undoing a given scenario and constructing a suitable counterfactual milieu.
http://mpra.ub.uni-muenchen.de/9304/
Investor reports decreased profit and declined investment portfolio value
http://findarticles.com/p/articles/mi_m0HXI/is_2002_July_10/...
Berkshire Hathaway suffers another quarter of declined profit
http://www.smartbrief.com/news/cfa/storyDetails.jsp?issueid=...
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Note added at 2 Stunden (2009-08-05 20:26:32 GMT)
--------------------------------------------------
Mindergewinn = declined profit resp. decreased profit
excess profit
Mehrgewinn {m
http://www.dict.cc/englisch-deutsch/excess profit.html
Counterfactual conditionals are cognitive tools that we incessantly use during our lives for judgments, evaluations, decisions. Counterfactuals are used for defining concepts as well; an instance of this is attested by the notions of opportunity cost and excess profit, two all-pervasive notions of economics: They are defined by undoing a given scenario and constructing a suitable counterfactual milieu.
http://mpra.ub.uni-muenchen.de/9304/
Investor reports decreased profit and declined investment portfolio value
http://findarticles.com/p/articles/mi_m0HXI/is_2002_July_10/...
Berkshire Hathaway suffers another quarter of declined profit
http://www.smartbrief.com/news/cfa/storyDetails.jsp?issueid=...
--------------------------------------------------
Note added at 2 Stunden (2009-08-05 20:26:32 GMT)
--------------------------------------------------
Mindergewinn = declined profit resp. decreased profit
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