17:53 Mar 19, 2007 |
English to French translations [Non-PRO] Accounting | |||||||
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| Selected response from: BusterK Local time: 04:58 | ||||||
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4 | cf. ci-dessous |
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2 -1 | it does not make sense / NFG |
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it does not make sense / NFG Explanation: example 1 cash can be reliably expected within 30 days of period-end Accrued revenue is recorded in a cash revenue account and a receivable is booked. No future period accrual reversal is entered. dr. A/R cr. revenue (cash) The cash is deposited (credited) to the receivable account when received. dr. cash cr. A/R exemple 2 cash is not reliably expected within 30 days of period-end: Accrued revenue is recorded in an accrued revenue account and a receivable is booked. No future period accrual reversal is entered at the same time. dr. A/R cr. revenue (accrued) When the cash is received, it is deposited (credited) to the receivable account and the revenue is moved to the cash account. dr. cash cr. A/R dr. revenue (accrued) cr. revenue (cash) on ne peut pas provisionner une opération deux fois de suite. |
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cf. ci-dessous Explanation: I doubt the english, anyway it means: "une nouvelle provision doit être demandée" ou plus joli "Le responsable doit demander à ce que l'opération soit à nouveau provisionnée" (en tant que facture à émettre) -------------------------------------------------- Note added at 17 heures (2007-03-20 11:18:28 GMT) -------------------------------------------------- DesposEL, l'écriture qui vous manque est l'annulation de la provision pour comptabiliser la facture. Il n'y aura jamais de paiement si vous ne facturez pas. Et pour cela, il faut bien annuler la provision (accrual). => les provisions sont annulées et : 1° la facture a été émise Dt AR / Ct Revenues (facturés) 2° la facture n'a toujours pas été émise et il faut à nouveau provisionner Autre solution : n'annuler la provision que lorsque la facture est émise, avec le risque d'avoir la facture et la provision. |
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