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Compte de régul. actif

English translation: accrual asset account

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:Compte de régul. actif
English translation:accrual asset account
Entered by: Susannah Bayley
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13:58 Oct 16, 2008
French to English translations [PRO]
Bus/Financial - Accounting / Financial report
French term or phrase: Compte de régul. actif
This is an extract from the 'Registre National du Commerce et des Sociétés'. Under ACTIF (Assets), just before the total there is 'Compte de régul. actif' and the same under PASSIF (liabilities);, Compte de régul. passif.

I'm not sure what the regul. stands for... Can anyone help? Thanks.
Susannah Bayley
France
Local time: 05:54
accrual asset account
Explanation:
regul = régularisation

par analogie avec compte de régularisation.passif = accrual liability account (Termium)
Selected response from:

mimi 254
Local time: 05:54
Grading comment
Hi there, this is what I went for in the end and the client seems happy! Thanks very much, I wouldn't have found it without your help.
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +2Assets adjustment account
mohanv
4Asset Accrualsxxxwfarkas
4 -1regulatory account.activeKRAT
3accrual asset accountmimi 254
3adjusting account
JM Fayolle
3 -1accrualsJean-Louis S.
Summary of reference entries provided
adjusting entries
Lori Cirefice

  

Answers


29 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): -1
accruals


Explanation:
Compte de régul. = Compte de régularisation
From: www.greffe-tc-paris.fr/paraphes/doc/Decret_n83-1020_29nov19...
p4, article 11
Modifié par Décret 94-750 30 Aout 1994 art 1 JORF 1er septembre 1994.
L'actif du bilan fait apparaître successivement au moins les éléments suivants :
1° Au titre de l'actif immobilisé : les immobilisations incorporelles, les immobilisations corporelles et les immobilisations financières ;
2° Au titre de l'actif circulant : les stocks et en-cours, les avances et acomptes versés sur commandes, les créances, les valeurs mobilières de placement et les disponibilités ;
3° Les comptes de régularisation ;
4° Les primes de remboursement des obligations et les écarts de conversion


Compte de régularisation = accruals
Définition de Compte de régularisation - Lexique de finance
From: http://www.vernimmen.net/html/glossaire/definition_compte_de...
Compte de régularisation (Pour plus de détails, voir produits et chages constatés d'avance et charge à répartir, voir page 146)
Les comptes de régularisation permettent techniquement de réaliser le principe comptable d'autonomie des exercices, c'est-à-dire de rattacher à chaque exercice les produits et charges non quand ils sont facturés mais quand ils sont consommés. Les principaux comptes sont les charges et produits constatés d'avances, les charges à payer, les produits non à recevoir et les charges à repartir.
Equivalent anglais : Accruals

Compte de régul. passif would be deferrals.
accruals and deferrals
http://www.foreignword.com/glossary/forgetnot/a.htm

Other translation: equalization account?

Jean-Louis S.
United States
Local time: 00:54
Native speaker of: Native in FrenchFrench
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
disagree  JM Fayolle: accrual = comptabilité d'engagement (different from regul - see my answer )
2 mins
  -> Thank you Nautiilus! Your comments and answer are well documented! :)

neutral  Lori Cirefice: the way I understand it, both accruals and deferrals are régularisations that can apply to either assets or liabilities. http://www.samarak.com/bookkeeping-center/bookkeeping-dictio... + another link below, too long
6 hrs
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30 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
adjusting account


Explanation:
adjusting account = compte de regul (you can add liabilitie or asset for each account)

JM Fayolle
France
Specializes in field
Native speaker of: Native in FrenchFrench
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47 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
accrual asset account


Explanation:
regul = régularisation

par analogie avec compte de régularisation.passif = accrual liability account (Termium)

mimi 254
Local time: 05:54
Native speaker of: Native in EnglishEnglish, Native in FrenchFrench
PRO pts in category: 20
Grading comment
Hi there, this is what I went for in the end and the client seems happy! Thanks very much, I wouldn't have found it without your help.
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
Asset Accruals


Explanation:
As opposed to Lability Accruals, in discussing/commenting on quality of earnings.

xxxwfarkas
Canada
Local time: 00:54
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in FrenchFrench
PRO pts in category: 16
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1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +2
Assets adjustment account


Explanation:
Le groupe Sogécap
Comptes consolidés / Consolidated accounts

Note: comptes de régularisation actif et passif / assets and liabilities adjustment accounts

Compte de régularisation actif / Assets adjustment account
Frais d’acquisition reportés vie / Life deferred acquisition costs
Frais d’acquisition reportés non-vie / Non-Life deferred acquisition costs
Intérêts et loyers à recevoir / Interest and rents to be collected
Impôts différés – actif / Deferred taxation - assets
Autres comptes de régularisation – actif* / Other asset adjustment accounts*
Total
* Incluant les charges comptabilisées pendant l’exercice concernant un exercice ultérieur. / Including prior years’charges accounted for during the year.
en milliers d’euros / in thousands of euros


Compte de régularisation passif / Liabilities adjustment account
Produits à répartir / Income to be allocated
Autres comptes de régularisation – passif* / Other liabilities adjustment accounts*
Total
* Incluant les produits comptabilisés pendant l’exercice concernant un exercice ultérieur. / Including prior years’ income accounted for during the year.
en milliers d’euros / in thousands of euros




    Reference: http://www.lifassur.com/Lifassur_grand_public/a_groupe/image...
mohanv
India
Local time: 10:24
Specializes in field
Native speaker of: Native in TamilTamil
PRO pts in category: 25

Peer comments on this answer (and responses from the answerer)
agree  Lori Cirefice: adjustment account
6 hrs
  -> thanks

agree  rkillings: 'Adjustment account' is SAP and de facto standard terminology. No need even to specify 'asset' if it's clearly on that side of the balance sheet. Avoids the issue of accruals vs. deferrals.
14 hrs
  -> thanks
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5 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
regulatory account.active


Explanation:
the account that regulates is le compte de regulation..

KRAT
Local time: 06:54
Native speaker of: Creek

Peer comments on this answer (and responses from the answerer)
disagree  Lori Cirefice: no, it's definitely régularisation
58 mins
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Reference comments


7 hrs
Reference: adjusting entries

Reference information:
definition of accruals/deferrals

--------------------------------------------------
Note added at 7 hrs (2008-10-16 21:36:05 GMT)
--------------------------------------------------

another gloss http://www.ventureline.com/glossary_D.asp


    Reference: http://74.125.39.104/search?q=cache:2ucuYwBU4sMJ:www.account...
Lori Cirefice
France
Native speaker of: English
PRO pts in category: 8
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