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capital allowance

French translation: amortissements fiscalement autorisés

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18:14 Jan 17, 2004
English to French translations [PRO]
Law/Patents
English term or phrase: capital allowance
Profits, gains and income accruing to companies in the United Kingdom are liable for corporation tax. The main rate is 30% (2003/04) (with a reduced ‘small companies’ rate of 19% for companies with profits below £300,000 in a year). Expenditures on plant and machinery qualify for annual writing-down allowances (known as ‘capital allowances’) of 25% and those on information technology for 100%.
MMPB
Local time: 02:39
French translation:amortissements fiscalement autorisés
Explanation:
Domaine(s)
  – Finance
Domaine(s)
  – Finances
 
capital allowance Source
CORRECT

amortissements
fiscalement autorisés
Source MASC

DEF – Amounts that are
allowed for sums spent on
purchasing capital items to
be used in a business or
profession. [Klein, Gerald.
Dictionary of Banking. Pitman
Publishing, 1995]. Source

Selected response from:

GILOU
France
Local time: 02:39
Grading comment
I think "dotations aux amortissements donnant droit aux aabattements" might be good. - MMPB
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +2amortissements fiscalement autorisés
GILOU
3 +2déduction pour investissement (productif)
cjohnstone


  

Answers


5 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
amortissements fiscalement autorisés


Explanation:
Domaine(s)
  – Finance
Domaine(s)
  – Finances
 
capital allowance Source
CORRECT

amortissements
fiscalement autorisés
Source MASC

DEF – Amounts that are
allowed for sums spent on
purchasing capital items to
be used in a business or
profession. [Klein, Gerald.
Dictionary of Banking. Pitman
Publishing, 1995]. Source



GILOU
France
Local time: 02:39
Native speaker of: Native in FrenchFrench
PRO pts in pair: 72067
Grading comment
I think "dotations aux amortissements donnant droit aux aabattements" might be good. - MMPB

Peer comments on this answer (and responses from the answerer)
neutral  Karina Vermeylen: dotations aux amortissements
28 mins

agree  Abdellatif Bouhid: taux d'amortissement fiscal
2 hrs

agree  xxxKirstyMacC: abattement fiscal in the Council of Europe Eng>Fre dict. is literal and WRONG
3 hrs
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +2
déduction pour investissement (productif)


Explanation:
tout simplement, déduction fiscale inhérente à investissement dans une société qui a des activités opérationnelles, pas juste financières mais bon... à voir...

cjohnstone
France
Local time: 02:39
Native speaker of: Native in FrenchFrench, Native in EnglishEnglish
PRO pts in pair: 2457

Peer comments on this answer (and responses from the answerer)
agree  Martine Etienne: oui
35 mins
  -> merci Martine

agree  Iolanta Vlaykova Paneva
2 hrs
  -> thks
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