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"comptes de regularisation"

English translation: adjustment account

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:comptes de regularisation
English translation:adjustment account
Entered by: Taylor Kirk

10:02 Sep 21, 2007
French to English translations [PRO]
Bus/Financial - Accounting
French term or phrase: "comptes de regularisation"
THis is a heading in a balance sheet. I am not sure if it is something to do with amortisation ...? Ideas please!
claremacdonald
Local time: 15:44
adjustment account
Explanation:
Controlling (CO)
A profit and loss account that collects the reconciliation postings between the Controlling (CO) and Financial Accounting (FI) components in the reconciliation ledger.

You can create these accounts with any amount of detail to display in FI the postings made across company code or business area boundaries, according to:

Debit or credit
CO transaction
Object class

http://www.foreignword.com/glossary/forgetnot/a.htm
Selected response from:

Taylor Kirk
United States
Local time: 09:44
Grading comment
Selected automatically based on peer agreement.
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +4adjustment account
Taylor Kirk
4 +2accruals
Béatrice Sylvie Lajoie


  

Answers


4 mins   confidence: Answerer confidence 5/5 peer agreement (net): +4
adjustment account


Explanation:
Controlling (CO)
A profit and loss account that collects the reconciliation postings between the Controlling (CO) and Financial Accounting (FI) components in the reconciliation ledger.

You can create these accounts with any amount of detail to display in FI the postings made across company code or business area boundaries, according to:

Debit or credit
CO transaction
Object class

http://www.foreignword.com/glossary/forgetnot/a.htm

Taylor Kirk
United States
Local time: 09:44
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 4
Grading comment
Selected automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
neutral  BusterK: nothing to do with controlling but rather differences between cash basis of accounting and accrual basis. Such as advance payments.
2 hrs
agree  Mary Lalevee
5 hrs
  -> Thanks!
agree  Mohamed Mehenoun
11 hrs
  -> Thanks Mohamed!
agree  rkillings: This is the term used in common accounting software (SAP, I believe).
1 day 6 hrs
agree  John Moore: see the definition given in the Dictionnaire Comptable Fiscal et Financier, ed. Cabinet Saxcé
3855 days
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8 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
accruals


Explanation:
compte de régularisation (n.m.). accrual; accruals. NOTA On utilise produit à recevoir ou charge à payer selon qu'il s'agit d'une rentrée ...
www.bureaudelatraduction.gc.ca/publications/documents/lex_s...

Accruals = Comptes de régularisation ...
www.jobwings.com/finance-job/accounting-finance-index-a84.h... - 317k
accruals and deferrals / Rechnungsabgrenzung / compte de régularisation / ratei e risconti Balance sheet item covering expenses and income attributable to a ...

www.ubs.com/1/e/about/bterms/content_a.html

et aussi:
Définition :
Comptes résultant de l'application du principe de l'indépendance des exercices et de celui du rapprochement des produits et des charges.


Note(s) :
Selon ces principes, il faut, à la fin d'un exercice, ajuster le solde des comptes de produits et de charges afin que le résultat net soit déterminé de la façon la plus exacte possible et qu'à chaque exercice soit imputé tout ce qui lui revient et rien d'autre. L'ajustement en question donne lieu à l'inscription, dans le bilan, de comptes de régularisation : comptes de régularisation-actif pour les charges payées d'avance et les produits à recevoir et comptes de régularisation-passif pour les charges à payer et les produits reçus d'avance.
Les termes « charges et produits calculés et charges et produits décalés » et « comptes à régulariser » n'ont pas été retenus en raison de leur faible fréquence d'utilisation.

http://www.grandictionnaire.com

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Note added at 10 mins (2007-09-21 10:12:38 GMT)
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on trouve aussi: adjusting entry
et
accruals and deferred income

Béatrice Sylvie Lajoie
Local time: 16:44
Specializes in field
Native speaker of: Native in FrenchFrench, Native in EnglishEnglish

Peer comments on this answer (and responses from the answerer)
agree  BusterK
2 hrs
  -> Thanks BusterK
agree  rkillings: More typically, statements in English go for e.g. Prepaid expenses (asset), Accrued income (liability), and the like; i.e., no term common to both sides of the balance sheet.
1 day 6 hrs
  -> thx rkillings
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