07:37 Aug 22, 2001 |
English to French translations [PRO] Bus/Financial | |||||||
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| Selected response from: Rita Cavaiani Local time: 08:46 | ||||||
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Summary of answers provided | ||||
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na | solde de départ |
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na | report à nouveau |
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na | report à nouveau |
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na | solde d'ouverture |
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solde de départ Explanation: I'm not quite sure what the par part corresponds to though |
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report à nouveau Explanation: Il me semble que c'est ce que je vois dans le bilan que me remet le comptable une fois par an. |
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report à nouveau Explanation: Le définition donnée en anglais semble correspondre à celle de ce terme en comptabilité française Voir le bilan en référence par exemple Reference: http://aisnet.free.fr/formation/ddeeas/uf14/compta_admin.htm Reference: http://assakonet.multimania.com/fiscal.htm |
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solde d'ouverture Explanation: beginning/opening balance = solde d'ouverture (de l'exercice/période comptable) ending/closing balance = solde de fermeture (de l'exercice/période comptable) At the closing of a financial year (period), all outstanding amounts (current/fixed assets and current/long term liabilities) are called closing/ending balances = soldes de fermeture. The same exact amounts reappear the day after in the opening balance sheet (financial statements) of the new financial year (period) and are then called opening/beginning balances = soldes d'ouverture. This is the general term that applies to all balances, each type of account having then a specific definition: beginning credit balance = solde créditeur d'ouverture beginning debit balance = solde débiteur d'ouverture beginning inventory balance = stock d'ouverture etc. |
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