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1 Ausgleichsposten
Ausgleichsposten m 1. RW per contra item, offsetting item; 2. WIWI balancing item; 3. BANK counterpart* * *m 1. < Rechnung> per contra item, offsetting item; 2. <Vw> balancing item; 3. < Bank> counterpart* * *Ausgleichsposten
compensating item, setoff (Br.), offset (US), special assets, (Bilanz) deferred (adjustment, balancing) item;
• Ausgleichsposten für Anteile in Fremdbesitz minority interests;
• Ausgleichspreis temporary equilibrium price, (EU) compensatory (levelling) price;
• Ausgleichspunkt equalization point;
• Ausgleichsquittung receipt in full [discharge];
• Ausgleichsquote equalization rate;
• Ausgleichsrechnung method of compensation;
• Ausgleichsregelung compensatory adjustment, compensation scheme;
• Ausgleichsrücklage equalization reserve;
• Ausgleichsschuld equalization debt;
• Ausgleichsstelle equalization board;
• Ausgleichssteuer equalization (US) (compensatory) tax;
• Ausgleichsstock equalization fund;
• Ausgleichssumme equalization sum, compensation balance;
• Ausgleichstarif equalizing rate;
• Ausgleichstaxfonds (Österreich) compensatory levy fund;
• Ausgleichsumlage equalization fee, (Montanunion) levy;
• kommunale Ausgleichsumlage rate-in-aid (Br.);
• Ausgleichsurlaub für Überstunden compensatory time off;
• Ausgleichsverfahren equalizing process, (Konkurs) composition in bankruptcy, (Nachlassregelung) hotchpot;
• Ausgleichsvorrat (EU) buffer stock;
• Ausgleichsvorratsfinanzierung (EU) buffer stock financing;
• Ausgleichswechsel remittance per appoint;
• Ausgleichszahlung equalization (compensation) payment, (bei Entlassungen) coordination allowance (US), severance (US) (redundancy, Br.) pay, (Feuerversicherung) contribution, (an Landwirte) deficiency payment;
• Ausgleichszahlung für BSE-Rinder compensation for BSE cases;
• Ausgleichszahlungen zur Förderung der Landwirtschaft in benachteiligten Gebieten compensatory allowances in support of farming in less favo(u)red areas (LFAs);
• Ausgleichszeitraum equalization period;
• Ausgleichszoll countervailing duty (US);
• Ausgleichszoll für Schleuderausfuhr dumping duty;
• Ausgleichszugeständnis compensatory concession;
• Ausgleichszulage cost-of-living allowance;
• staatliche Ausgleichszuweisung rate deficiency grant (Br.). -
2 Ausgleichsposten
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3 Verrechnungsabkommen
Verrechnungsabkommen n BANK agreement of clearing, clearing agreement* * *n < Bank> agreement of clearing, clearing agreement* * *Verrechnungsabkommen
clearing (offset, US) agreement;
• dreiseitiges Verrechnungsabkommen tripartite clearing agreement;
• Verrechnungsanspruch clearing claim;
• Verrechnungsbank clearing member bank, clearinghouse agent (bank);
• Verrechnungsbeleg clearing voucher, (Warenhaus) drawback slip;
• Verrechnungsdevisen clearing (agreement) currency;
• Verrechnungsdollar agreement (accounting, offset, US) dollar;
• Verrechnungseinheit clearing (accounting) unit;
• wechselkursfreie Verrechnungseinheit floating-value unit of account;
• Verrechnungseinrede offsetting plea;
• Verrechnungsfonds settlement fund;
• Verrechnungsforderungen clearing claims;
• Verrechnungsgeschäft clearing operation (transaction), offsetting transaction (US), (im Konzern) intercompany operation;
• Verrechnungsguthaben clearing balance (assets);
• Verrechnungsgutschrift (Fluglinie) exchange order;
• Verrechnungskasse clearing office;
• Verrechnungskonto offset (US) (clearing, current, drawing, running) account;
• Verrechnungskredit offset credit (US);
• Verrechnungskurs making-up price, clearing rate, rate of exchange, (im Konzern) intercompany rate;
• Verrechnungsland agreement (clearing, offset, US) country;
• Verrechnungsposten clearing item;
• Verrechnungspreis internal (intercompany, accounting, transfer) price;
• Verrechnungsraum clearing area;
• Verrechnungssaldo clearing balance, (Scheckverkehr) clearinghouse balance;
• Verrechnungssatz specified rate of exchange.
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