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accumulated depreciation and capital allowances

French translation: différence entre amortissements accumulés et amortissements fiscalement autorisés

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16:36 Feb 18, 2007
English to French translations [PRO]
Bus/Financial - Finance (general) / Financial Statements
English term or phrase: accumulated depreciation and capital allowances
Difference between accumulated depreciation and capital allowances
(Group provision for liabilities and charges)

Merci!
xxxEmmanuelleAn
Local time: 18:02
French translation:différence entre amortissements accumulés et amortissements fiscalement autorisés
Explanation:
*

--------------------------------------------------
Note added at 11 mins (2007-02-18 16:48:41 GMT)
--------------------------------------------------

Termium:
Domaine(s)
  – Financial Accounting
  – Financial and Budgetary Management
Domaine(s)
  – Comptabilité générale
  – Gestion budgétaire et financière

accumulated depreciation
Source CORRECT

allowance for depreciation
Source CORRECT

reserve for depreciation Source
CORRECT

accrued depreciation Source
CORRECT, VOIR FICHE

depreciation reserve Source VOIR
FICHE

depreciation allowance Source

amortissement cumulé
Source CORRECT, MASC

amortissement Source CORRECT,
MASC

montant cumulé des
amortissements Source CORRECT,
MASC

amortissement accumulé
Source À ÉVITER, MASC

réserve pour dépréciation
Source À ÉVITER, FÉM


DEF – The total to date of the
periodic depreciation charges
relating to wasting assets since the
assets were placed in use. Source

OBS – According to KOHAC, 1983,
"accrued depreciation" is now
generally referred to as
"accumulated depreciation", and
"depreciation reserve" is
increasingly avoided in published
balance sheets. Source

DEF – Montant cumulatif
représentant la partie du coût des
immobilisations corporelles passée
en charges depuis le début de
l'utilisation de ces immobilisations
par l'entité.
Selected response from:

Francis MARC
Lithuania
Local time: 19:02
Grading comment
Encore merci!
4 KudoZ points were awarded for this answer

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Summary of answers provided
3 +1différence entre amortissements cumulés et déduction fiscale sur investissement
achab
3différence entre amortissements accumulés et amortissements fiscalement autorisés
Francis MARC


  

Answers


7 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
différence entre amortissements accumulés et amortissements fiscalement autorisés


Explanation:
*

--------------------------------------------------
Note added at 11 mins (2007-02-18 16:48:41 GMT)
--------------------------------------------------

Termium:
Domaine(s)
  – Financial Accounting
  – Financial and Budgetary Management
Domaine(s)
  – Comptabilité générale
  – Gestion budgétaire et financière

accumulated depreciation
Source CORRECT

allowance for depreciation
Source CORRECT

reserve for depreciation Source
CORRECT

accrued depreciation Source
CORRECT, VOIR FICHE

depreciation reserve Source VOIR
FICHE

depreciation allowance Source

amortissement cumulé
Source CORRECT, MASC

amortissement Source CORRECT,
MASC

montant cumulé des
amortissements Source CORRECT,
MASC

amortissement accumulé
Source À ÉVITER, MASC

réserve pour dépréciation
Source À ÉVITER, FÉM


DEF – The total to date of the
periodic depreciation charges
relating to wasting assets since the
assets were placed in use. Source

OBS – According to KOHAC, 1983,
"accrued depreciation" is now
generally referred to as
"accumulated depreciation", and
"depreciation reserve" is
increasingly avoided in published
balance sheets. Source

DEF – Montant cumulatif
représentant la partie du coût des
immobilisations corporelles passée
en charges depuis le début de
l'utilisation de ces immobilisations
par l'entité.

Francis MARC
Lithuania
Local time: 19:02
Native speaker of: Native in FrenchFrench
PRO pts in category: 424
Grading comment
Encore merci!
Login to enter a peer comment (or grade)

2 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
différence entre amortissements cumulés et déduction fiscale sur investissement


Explanation:
Trouvé dans Robert&Collins

achab
Local time: 18:02
Specializes in field
Native speaker of: Native in FrenchFrench
PRO pts in category: 102

Peer comments on this answer (and responses from the answerer)
agree  GILOU
12 hrs
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