Glossary entry

Russian term or phrase:

недоначисленный

English translation:

under-accrued

Added to glossary by Remedios
Apr 11, 2002 05:29
22 yrs ago
2 viewers *
Russian term

недоначислено к уплате в бюджет

Russian to English Bus/Financial audit report
Фактически начислено в бюджет:
за 2000 год - ....;
недоначислено к уплате в бюджет:
....
(речь идет о занижении суммы роялти)

Proposed translations

+2
38 mins
Selected

under accrued budget payments

I think that it wouldn't be necessary to repeat the Russian form for "к уплате в бюджет", as the 'budget payments' can mean both the payments already made and those still due.

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Note added at 2002-04-11 06:33:06 (GMT)
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Of course, it is also possible to wirte \'under-accrued\'. I omitted the hyphen only because I\'ve found more references to \'under accrued\', than to \'under-accrued\'.
Thanks to Natalia Bearden for pointing out this variant.

Peer comment(s):

agree Natalia Bearden : Совершенно верно! Единственное: мне лично больше импонирует написание "under-accrued (payments)"
4 mins
Благодарю еще раз, Наталья. Надеюсь, мы с Вами не поссоримся из-за дефиса.
agree AYP
15 mins
Спасибо.
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4 KudoZ points awarded for this answer. Comment: "Большое спасибо!"
1 hr

understated tax

Если речь идет о налогах, то это - стандартное выражение, принятое в британском законодательстве.

Пример:
"Tax geared penalties are also introduced where an end of year return is incorrect through fraud or neglect of up to 100% of the understated tax."
(см. ссылку)

An amendment

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Note added at 2002-04-11 07:21:49 (GMT)
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One more example:
\"Penalties for furnishing false information
14. - (1) Where a chargeable company fraudulently or negligently delivers an incorrect return in response to a requirement under paragraph 1 above, that company shall be liable to a penalty of an amount not exceeding the understated amount.\"

So, another version:

- understated amount of payments to the Budget


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Note added at 2002-04-11 07:22:24 (GMT)
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The 2nd example is from
http://www.hmso.gov.uk/acts/acts1997/97058--f.htm
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