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Freelance translator and/or interpreter, Verified site user
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English to Italian: Financial Statement General field: Bus/Financial Detailed field: Finance (general)
Source text - English Turnover -
Turnover comprises amounts invoiced to customers outside the Company, net of those sales incentives programmes which can be identified at the point of sale, is exclusive of VAT and is after reflecting price adjustments agreed with group undertakings. Turnover is recognised on the sale of vehicles when risks and rewards of ownership have passed to the customer. This is generally at the point when vehicles are shipped from source assembly plants.
Translation - Italian Ricavi delle vendite e delle prestazioni -
La voce comprende le somme fatturate ai clienti esterni all'Azienda, al netto dei programmi di incentivi alla vendita in essere presso i punti vendita; la voce non comprende l'IVA ed è iscritta una volta attuate le rettifiche sui prezzi del caso, come concordato con le imprese del gruppo. La voce è registrata al momento della vendita dei veicoli quando tutti i rischi e i benefici di titolarità sono trasferiti al cliente. Ciò avviene generalmente nel momento in cui i veicoli vengono spediti dagli stabilimenti di assemblaggio.
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Translation education
Master's degree - University of Parma
Experience
Years of experience: 22. Registered at ProZ.com: Dec 2005.
