Glossary entry (derived from question below)
Italian term or phrase:
a sopravvenienza/per sopravvenienze
English translation:
as prior year expense / as prior year expense
Added to glossary by
Sarah Weston
Aug 7, 2015 04:26
8 yrs ago
9 viewers *
Italian term
United Kingdom
Native in: English 
Works in: Italian to English, Spanish to English, English to Italian, and 2 more.
a sopravvenienza/per sopravvenienze
Italian to English
Bus/Financial
Accounting
I'm getting myself into knots with contingent assets and liabilities....
"CONTABILIZZAZIONE DI MAGGIORI AMMORTAMENTI DI COMPETENZA ANNI PRECEDENTI
PROCEDURA PER CESPITI CREATI NELL’ANNO IN CORSO MA DI COMPETENZA ANNI PRECEDENTI
Determinazione del valore della quota d’ammortamento da imputare **a sopravvenienza**
Deve essere effettuata una scrittura in contabilità generale Modulo FI poiché il modulo SAP AA non permette, per cespiti creati nell’anno, di imputare maggiori ammortamenti **per sopravvenienze**"
Many thanks in advance!
"CONTABILIZZAZIONE DI MAGGIORI AMMORTAMENTI DI COMPETENZA ANNI PRECEDENTI
PROCEDURA PER CESPITI CREATI NELL’ANNO IN CORSO MA DI COMPETENZA ANNI PRECEDENTI
Determinazione del valore della quota d’ammortamento da imputare **a sopravvenienza**
Deve essere effettuata una scrittura in contabilità generale Modulo FI poiché il modulo SAP AA non permette, per cespiti creati nell’anno, di imputare maggiori ammortamenti **per sopravvenienze**"
Many thanks in advance!
Proposed translations
(English)
| 5 | as prior year expense / as prior year expense |
James (Jim) Davis
|
Proposed translations
21 mins
James (Jim) Davis
Seychelles
Seychelles
Native in English
Specializes in field
Seychelles
25 years experience constantly improving
Native in: English (Variant: British)
Works in: Italian to English
Related KudoZ points
:
1431
Selected
as prior year expense / as prior year expense
recognised as prior year expense
does not allow an increased in depreciation to be classified as prior year expense
The sopravvenienze are things che sono successo l'anno scorso che "sono venute fuori" solo ora, they happened last year but you've only just discovered them. In English you just call them "prior year".
In the second instance the "per" is "because" in the sense of "perchè sopravvenute" but in English you have to work with "prior year" so both would translated as "classified/recognised as".
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Note added at 45 mins (2015-08-07 05:12:47 GMT)
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sopravvenienze attive is prior year income and passive is expense. Here we are talking about depreciation which is an expense deducted each year, which reduces the value of an asset.
If you suddenly discover this year that a machine has wore out much faster than expected last year, then you realised that you should have deducted greater depreciation last year, so you have a prior year expense for depreciation this year.
does not allow an increased in depreciation to be classified as prior year expense
The sopravvenienze are things che sono successo l'anno scorso che "sono venute fuori" solo ora, they happened last year but you've only just discovered them. In English you just call them "prior year".
In the second instance the "per" is "because" in the sense of "perchè sopravvenute" but in English you have to work with "prior year" so both would translated as "classified/recognised as".
--------------------------------------------------
Note added at 45 mins (2015-08-07 05:12:47 GMT)
--------------------------------------------------
sopravvenienze attive is prior year income and passive is expense. Here we are talking about depreciation which is an expense deducted each year, which reduces the value of an asset.
If you suddenly discover this year that a machine has wore out much faster than expected last year, then you realised that you should have deducted greater depreciation last year, so you have a prior year expense for depreciation this year.
Note from asker:
| Hi Jim, thanks very much for your answer - so all of these sopravvenienze are expenses then and never assets? Sorry, I'm just confused because we're talking about depreciation... |
| OK, great - thanks very much for the explanation. I have some trouble visualizing what's going on in real life with all this, so that's really helpful! |
4 KudoZ points awarded for this answer.
Comment: "Thanks very much again!"
Discussion