GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW) | ||||||
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09:34 Nov 8, 2014 |
English to French translations [PRO] Bus/Financial - Accounting | |||||||
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| Selected response from: Tony M France Local time: 03:45 | ||||||
Grading comment
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Summary of answers provided | ||||
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3 +4 | clôture |
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4 | interruption (des ventes) |
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Summary of reference entries provided | |||
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Quelques recherches |
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Discussion entries: 2 | |
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interruption (des ventes) Explanation: - C'est, à mon avis, la connotation dans ce contexte de tractions boursières -------------------------------------------------- Note added at 1 hr (2014-11-08 11:02:14 GMT) -------------------------------------------------- - Voici la définition du terme "daily cut-off" dans le domaine des transactions boursières proposée par le site Investopedia et qui confirme mon interprétation : "DEFINITION of 'Daily Cut-Off' In the forex market, a particular point in time specified by a forex dealer to stand as the end of the current trading day and the beginning of a new trading day. This is done for primarily administrative and logistical reasons, because although the forex market trades 24 hours a day, the market and its intermediaries require a specified beginning and end to each trading day in order to record trade dates and define settlement periods." - Soure : http://www.investopedia.com/terms/d/dailycut-off.asp - ATTENTION ! Le terme français usuel est : "clôture des transactions" ou "clôture journalière" -------------------------------------------------- Note added at 2 hrs (2014-11-08 11:58:07 GMT) -------------------------------------------------- ou, encore, "fermeture journalière". - Quelques références : 1. "Payment instructions made by you after our daily cut-off time or on a non-business day will require extra time to reach the biller." " Il est entendu que les sommes visées par les directives de paiement que vous nous communiquez après les heures de fermeture ou en dehors des jours ouvrables mettent plus de temps àparvenir aux émetteurs de factures concernés." - http://www.tdcanadatrust.com/francais/consent/form_530013/20... -------------------------------------------------- Note added at 3 hrs (2014-11-08 12:43:03 GMT) -------------------------------------------------- - En général, le terme "cut-off" peut avoir soit le sens de seuil ou de limite - par ex. "cut-off value" = valeur limite ou valeur-seuil - soit celui de cession ou d'interruption d'une action ou d'un processus. - Comme, dans la phrase incluant le terme "cut-off", celui-ci se réfère au substantif "sales", je suis convaincu qu'il signifie cession, interruption ou clôture journalière - "on a daily basis". - Voici une occurrence du terme "cut-off" se référant aux ventes d'une catégorie de produits : "The SAA would empower the US government to cut off sales of goods..." "le SAA permettrait au gouvernement des Etats-Unis de faire cesser toutes les ventes de biens..." - Source : Western European Union Assembly http://www.assembly-weu.org/en/documents/sessions_ordinaires... -------------------------------------------------- Note added at 3 hrs (2014-11-08 12:50:25 GMT) -------------------------------------------------- - Another reference relevant to sales audit confirms my interpretation of the meaning of the "cut-off" termin this context. It means "clôture des ventes" i.e. a "cut-off time" or a sales interruption point which sets an end-point as the upper limit of the daily period of sales which is deemed for the sales audit operation. "ACCT 3350 Management Assertions Audit Objectives Audit Procedures Completeness (Associated with cut-off) 1. Analyze bank transfers around year-end (Bank transfer schedule) 2. Select inventory items for test count and trace to inventory summary sheets. 3. Review investment committee’s minutes and reports. 4. Review year-end cut-off of sales and purchases..." -------------------------------------------------- Note added at 3 hrs (2014-11-08 12:51:46 GMT) -------------------------------------------------- - Source : http://r.search.yahoo.com/_ylt=A7x9Un9QDl5UyBMAiiiPAwx.;_ylu... |
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Notes to answerer
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6 hrs confidence: peer agreement (net): +4
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