Rolling Forward

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roll forward

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Автор вопроса

roll forward

Бухучёт и отчётность. Имеет ли в русском языке название этот аналитический инструмент?

A roll forward information model reconciles the balance of a concept between two points in time. This information model is commonly referred to a roll forward or movement analysis or by the equation: beginning balance + changes = ending balance.

Контекст

Вот ещё несколько иллюстраций:

A roll forward is a type of analysis that breaks out account activity within the period in major categories and is typically displayed over several periods. This lets you to look at major transactions from period to period.

ROLL FORWARD, in accounting, it is the systematic establishment of a new accounting periods balances by using (rolling forward) prior accounting period data. There are two approaches: 1. Roll forward both asset and liabilities on a consistent basis from a consistent earlier date (possibly the last annual review) or, take the most up to date asset and liability figures as the starting point (which may be at different dates) to produce roll forward estimates of assets and liabilities; in securities, it is when an investor replaces an old options position with a new one having a later expiration date (and same strike price).

Вопрос закрыт 15.10.2020 7:11

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Комментарий

Правы всё-таки вы, Sergey Orlov: обговорил этот момент с корректором и с бухгалтером (какие бы они были, но всё же две дополнительные головы), и решили, что «динамика по счетам».

Языковая пара

Предметная область

Сложность

Модераторы

Опубликован

Комментарии к вопросу

Дополнительно — настоящий фрагмент (наскоро деперсонализованный).

Our Group has a large and complex organisational and legal structure. The consolidation of the Group’s income statement and balance sheet is therefore a significant undertaking, performed by the Group Global Reporting. Its prompt completion is dependent on analysis from each operating group HQ of movements in the current year in ‘controllable’ accounts (i.e. those accounts we expect to eliminate in the consolidation of the Group’s figures); for example, investments, goodwill, retained earnings and other reserve/capital accounts.

It is therefore critical that reporting units provide their HQ and Group with sufficient detail in their rollforward analysis to allow Group to perform their work accurately and effectively. A timetable is distributed at each quarter close for this analysis and this must be complied with. Additionally, monthly rollforward analysis is typically due one or two days after monthly actuals are submitted.

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Я так понимаю, что-то в этом духе имеется в виду:

То, что вы привели – это оборот и сальдо по счету “Земельные участки” за 2009 и 2020 гг.

Если говорить о rollforward как о методе или модели, то пусть это будет, к примеру, “табличный метод анализа движения по счетам (и по периодам)”

Ну вот и я пришёл примерно к такой общей формулировке. Именно основные средства там необязательны.

Как видите, исходящее сальдо 2009 года равно входящему сальдо 2020-го.

В общем, в краткой форме у меня это пока аналитические таблицы динамики счетов.

Не-а, не очень “динамика счетов”.

“Динамика движения по счетам”.

Динамики движения у людей не бывает, как не бывает прейскурантов цен, двенадцати человек людей и уха головы. Они случаются у манагеров, пиривоччигафф и прочего электората, который вместо метения улиц и чистки сараев получил доступ в кондиционированный офис.

Спросили б только у бухгалтеров.

Вечером покажу, что получилось, бухгалтеру, чтобы явную околесицу выловить. Есть тут под рукой более-менее грамотный. Однако меня интересуют его суждения в области бухгалтерии, но никак не касательно русского языка. Тут голос бухгалтера, да хоть и директора с президентом — совещательный.

Ответы

таблица динамики по счету

Перенос на следующий срок

5roll-forward — 1) Бухгалтерия: перенос на следующий срок 2) Банковское дело: замена ранее открытой опционной позиции новой с более отдалённым сроком исполнения …

Универсальный англо-русский словарь

Из словарей на academic.ru

Среда, однако, сказывается… Вы в самом деле считаете, будто у меня нет словарей и я самостоятельно не умею найти ни одной лингвистической помойки?

У кого среда, а у кого уже и пятница. :) Везде термин переводится как перенос. См., напр., ещё: http://www.marketprofit.ru/doc/roll­-forward-running-yield-investitsii-­slovar-terminov.htm. Вы же спросили, к ккакой термин, а не объяснить смысл.

Минуточку. Вам нужны только основные средства или и другие счета тоже? А по другими активам анализ не проводится разве?

Не везде. Хотя бы потому, что у меня речь о документе, а не о действии.

Я с самого начала попытался привести графическую иллюстрацию, но мы же тут на прррроффессссианальном сайте находимся, владелец и обслуживающий персонал которого знают, что на дворе 2020 год, и, разумеется, давным-давно оснастили его пристойным пользовательским интерфейсом… Уродовать пользовательский код они научились, а приделать элементарнейшие средства для внедрения ссылки на изображение хомячками руки не стоят. Так что картинку черти взяли.

Впрочем, настоящий индеец при желании и сейчас может её выцарапать, в коде страницы она, в принципе, есть.

И — ХЗ, что там нужно. У меня только короткое упоминание в заголовке и в тексте. Слава богу, удалось понять, что имеется в виду документ.

Тогда уж почему только по активам? К пассивам разве это не относится?

Alarm поставил потому, что основные средства – это активы. А так, конечно, перенос делается по всему балансу, в т.ч. и по пассивам тоже :)

У меня речь о документе, так что будет таблица движения основных средств.

перенос сальдо (счетов) конца одного периода на начало последующего

Короче не получается. Насколько помню, гаапщики, когда делают это, говорят “зароливаю остатки” или “зароливаю” еще что-то.

На Академике дано абсолютно точное токование этого термина, но только гораздо ещё более пространное.

rolling forward

Rolling Forward

rolling forward

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How to Do a Forward Roll

wikiHow is a “wiki,” similar to Wikipedia, which means that many of our articles are co-written by multiple authors. To create this article, 69 people, some anonymous, worked to edit and improve it over time.

The wikiHow Video Team also followed the article’s instructions, and validated that they work. Learn more.

A forward roll is a basic gymnastics move that looks like a graceful somersault. To perform one correctly, you should be able to move from the starting position into a roll and get back on your feet all in one motion. It takes practice to do a forward roll without using your hands to support you as you stand up. See Step 1 to learn how to do a forward roll properly.

Rolling Forward

This is a rolling action in which the strike price of the new option postion is same as that of the closed position. The options writer rolls forward when he buys back the original option sold and then writes another option at the same strike price.

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