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comptes rattachés

English translation: related accounts, or unbilled receivables and accrued payables.


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:comptes rattachés
English translation:related accounts, or unbilled receivables and accrued payables.
Entered by: Jenny Forbes
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06:28 May 1, 2008
French to English translations [PRO]
Accounting
French term or phrase: comptes rattachés
Créances clients et comptes rattachés

In a list of various accounts.

I know this has been asked before but this being specific to debts I am wondering if it should be "and other debts" or something else.

Thanks for your help.
NewCal
New Caledonia
Local time: 02:46
related accounts, or unbilled receivables and accrued payables.
Explanation:
I've also been told this sometimes means "trade accounts", whether it's "unbilled receivables" or "accrued payables" depends on whether it appears on the income or expenditure side of the profit and loss account.
Selected response from:

Jenny Forbes
Local time: 16:46
Grading comment
merci
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +3[leave it out]rkillings
4 +1related accounts, or unbilled receivables and accrued payables.
Jenny Forbes
4and other receivables
fourth


  

Answers


25 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
related accounts, or unbilled receivables and accrued payables.


Language variant: UK English

Explanation:
I've also been told this sometimes means "trade accounts", whether it's "unbilled receivables" or "accrued payables" depends on whether it appears on the income or expenditure side of the profit and loss account.

Jenny Forbes
Local time: 16:46
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 26
Grading comment
merci

Peer comments on this answer (and responses from the answerer)
agree  cmwilliams: 'trade receivables and related accounts' - http://www.iasplus.com/dttpubs/uk_fra.pdf
3 hrs
neutral  rkillings: Actually, *these* comptes are rattachés to trade receivables (créances clients) and therefore cannot include any payables.
26 days
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
[leave it out]


Explanation:
The entire line is just "Trade accounts receivable" in English.

Jenny's explanation is correct (except that this is a balance sheet, not income statement, item). Traditional French accounting practices keeps unbilled receivables separate, in these 'comptes rattachés', from billed receivables. This is irrelevant under IFRS and US/UK GAAP.

rkillings
United States
Local time: 08:46
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 287

Peer comments on this answer (and responses from the answerer)
agree  BusterK
1 day30 mins
agree  Tom Thumb
1 day4 hrs
agree  Buzzy
3 days12 hrs
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7 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
and other receivables


Explanation:
Trade Accounts and other receivables.
We would expect to see separately reported each Major category ( seeBK)

--------------------------------------------------
Note added at 22 hrs (2008-05-02 05:27:53 GMT)
--------------------------------------------------

These are Trade Receivables and other, made up:
Sales Ledger Balances after write off of Bad Debts, Provision for Doubtful Debts, Transfer out of Credit Balances,Provision for after date Credit Notes, Write back of Sales in advance,Adjustment of stage invoicing on contracts,uninvoiced goods and services provided, and no doubt many more I can't think of at the moment. The point being that there is an infinite variety in accounting, and the aim of the various Accounting Pronouncements is not to fiddle about with little allocations here and there, but to hit the Big Areas, the material sums that may mislead by their extreme or unusual treatment . If it's material, show it separately and consistently. To say this or that is "correct" at a non-material level is to misunderstand the whole process.


fourth
France
Local time: 17:46
Native speaker of: Native in EnglishEnglish
PRO pts in category: 96

Peer comments on this answer (and responses from the answerer)
neutral  cmwilliams: I'd avoid 'other' since there is usually another item entitled "autres créances" - the 'comptes rattachés' are specifically related to the trade receivables.
27 mins
  -> OK CMW ...and are?
neutral  rkillings: For the same reason as CMW. The related accounts are in fact trade receivables.
7 hrs
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Changes made by editors
May 6, 2008 - Changes made by Jenny Forbes:
Created KOG entryKudoZ term => KOG term


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