C2 · 42 words
Financial reporting: recognition, measurement, presentation
Whether an item goes in, at what value, and where it is shown — the same facts under two sets of rules.
English accounting needs one preposition for every value: an asset is carried at cost, at fair value, at the settlement amount. German picks a different one depending on the construction, and the Commercial Code shows all three in a single section. Assets are stated mit den Anschaffungskosten, with mit and the dative. Liabilities are stated zu ihrem Erfüllungsbetrag, with zu, which is also what international standards use in translation: zum beizulegenden Zeitwert bewertet. Provisions are stated in Höhe des Erfüllungsbetrags, and there the amount stands in the genitive, because Höhe is a noun and the amount belongs to it. A wrong choice rarely causes a misunderstanding, but it marks a sentence as translated. The safe habit is to learn each measurement word together with its preposition, as a unit, and never to translate at.
The words
Verb (1)
umgliedernto reclassifyVerbC2
Separable: gliedert um, umgegliedert. Takes in with the accusative.
This list belongs to Work, money and trade — 47 lists and 1883 words that can also be practised as a whole.
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Multiple choice and gaps, drawn from exactly these 42 words. Whatever you get wrong comes back tomorrow.