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Glossary entry

Norwegian term or phrase:

bokføringspliktige

English translation:

company/person required to maintain accounting records

Added to glossary by Sven Petersson
Mar 27, 2012 01:09
12 yrs ago
3 viewers *
Norwegian term

bokføringspliktige

Norwegian to English Bus/Financial Accounting bookeeping term
the meaning of this is entirely clear but i cannot find a streamlined way to phrase it - 'entity subject to mandatory bookkeeping' is a little cumbersome... suggestions please
Proposed translations (English)
3 +1 company/person required to maintain accounting records
4 mandatory accounting
4 the individual/company required to prepare accounts
3 must keep accounts
3 liable to keep books, with the duty to keep books
3 Subject to statutory bookkeeping obligation
Change log

Apr 1, 2012 19:34: Sven Petersson Created KOG entry

Discussion

Christopher Schröder Mar 27, 2012:
If you want something simple you might find "trader" works. This is the umbrella term the Revenue use for everything from the self-employed to PLCs. Obviously charities and government bodies must also keep accounts as well as traders, but if traders are what your text is talking about this might work, as obviously all traders must keep accounts.

Proposed translations

+1
4 hrs
Selected

company/person required to maintain accounting records

That's FAR's translation in FARs ENGELSKA ORDBOK (Swedish/English), 10th edition, ISBN 91-88218-82-1.
bokføringspliktige > bokföringsskyldiga > company/person required to maintain accounting records (Danish > Swedish > English)
Peer comment(s):
agree Charlesp : I've suggested an alternative, but Sven's suggestion is better!
3 hrs
Thank you very much!
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4 KudoZ points awarded for this answer.
1 hr

must keep accounts

short and sweet :)

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Note added at 1 hr (2012-03-27 03:08:35 GMT)
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The accountable bookkeeper
Example sentence:

each department must keep accounts of money appropriated for the things that they are to do

he must keep accounts showing what has been appropriated to the various departments

Reference:

http://books.google.com/books?id=XNdipABrhm8C&pg=PA165&lpg=PA165&dq=%22must+keep+accounts%22&source=bl&ots=9zvq715FrM&sig=8E4YcOR6fGmyF7wZY5

Note from asker:
sorry but it has to be a noun- "Den bokføringspliktige kan oppbevare regnskapsmaterialet selv, eller oppbevaringen kan være satt bort til andre, f.eks. regnskapsfører, forretningsfører eller armet foretak som påtar seg oppbevaring av regnskapsmateriale"
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2 hrs

liable to keep books, with the duty to keep books

see
Dansk Engelsk Ordbog, Gydendals röde ordböger
L&H Business Ordbog Dansk-Engelsk

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Note added at 2 hrs (2012-03-27 03:47:16 GMT)
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Can also be translated into " subject to the duty to keep accounting records or under a duty to account".
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7 hrs

mandatory accounting

Try "mandatory accounting" for a literal translation; depending upon context.

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Note added at 7 hrs (2012-03-27 08:42:10 GMT)
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Opps!
That should have been a 3, not a 4 !

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Note added at 7 hrs (2012-03-27 08:44:27 GMT)
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it would read, according to your sentence, "... the company or individual subject to mandatory accounting ..."
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13 mins

Subject to statutory bookkeeping obligation

Sorry, but that's the best suggestion I have.

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Note added at 9 hrs (2012-03-27 10:38:37 GMT)
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If it has to be a noun, just add "The company" at the beginning. "The company subject to statutory bookkeeping obligation..."
Reference:

http://www.bedin.no/php/d_emneside_eng/cf/hApp_102/hPKey_2553/hParent_34/hDKey_2

Note from asker:
sorry but it has to be a noun- "Den bokføringspliktige kan oppbevare regnskapsmaterialet selv, eller oppbevaringen kan være satt bort til andre, f.eks. regnskapsfører, forretningsfører eller armet foretak som påtar seg oppbevaring av regnskapsmateriale"
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11 hrs

the individual/company required to prepare accounts

I've written 'individual' but I think I would opt for 'company' in this instance.
•A copy of the company’s latest set of accounts (with a certified translation in English if the original is in a language other than English) if an overseas company is required to prepare and deliver accounts under parent law.

http://www.companieshouse.gov.uk/about/gbhtml/gpo1.shtml

http://www.formacompany.com/en/ireland/company-directors

Also in Cappelen's Økonomisk-juridisk ordbok.
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