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KudoZ open glossaries (KOG)

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Term Translation Entered by
conventions de compte courant current account agreements Yolanda Broad
conventions réglementées related-party agreements (Non-member)
coquille comptable accounting shell (Non-member)
correction symétrique des bilans symmetrical balance sheet adjustment (Non-member)
cotisations exploitant employer contributions NewCal
courbes de trésorerie cash flow curve, results, pattern Yolanda Broad
cours de couverture hedging rate (Non-member)
créance nue stripped receivable (Non-member)
créance saine sound debt Yolanda Broad
créances d'exploitation : le compte client trade receivables : accounts receivable Philippa
créances envers le personnel (salaires) employee loans or credits (Non-member)
créances représentatives de titres prêtés receivables representING loaned shares DocteurPC
créanciers inscrits sur le fonds de commerce creditors with security registered against the business (Non-member)
crédits et provisions credits and provisions (Non-member)
crédits promoteurs property development loans (Non-member)
creances rattachees a des participations receivables from related entities Michael Tovbin
d'escompte discount (Non-member)
date de prise en produit Product effective date of collection (Non-member)
décaissement capitalisé capitalized disbursement (Non-member)
décentralisation de la responsabilité decentralisation of responsibility (Non-member)
Décharge aux contrôleur aux comptes release of xxx (the auditor / the management board) from liability (Non-member)
décomptabilisation derecognition or discontinuing recognition (Non-member)
décompte de régie administrative accounts B D Finch
Dégagement (de résultats, plus-values, etc. dans un contexte financier/comptable) Generation (of earnings, capital gains, etc. in a financial/accounting context) Hugo
Délimitation pour facturation d'avance setting of thresholds for advance invoicing (Non-member)
dépôt goods on consignment DocteurPC
dépense à fonds perdus unrecoverable outlay of funds Alain Alameddine
dépenses non déductibles fiscalement non-deductible expenses juliebarba
désactualisation accretion (expense) Paul Stevens
désactualisé accreted, increased by accretion Philippa
dû au rattrapage des bouclages automatiques sur les exercices antérieurs adjustment related to the automatic closings of the previous FYs Yolanda Broad
de l'information financière en IFRS International Financial Reporting Standards (IFRS) Stephen Chalk
de tout ce que dessus As to all of the aforegoing (Non-member)
debiteurs encaisses receivables paid (off) (Non-member)
debouclage netting out or settlement proceeds (Non-member)
degradation deterioration Laura Robertson
demande d'intégration fiscale application for consolidated tax return Neil Rear
depreciation impairment/provision for impairment (Non-member)
Des réductions de valeur devront alors être actées write downs must be recorded (on the books) (Non-member)
dette sociale payroll debt (Non-member)

 
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