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Au débit des comptes 86

English translation: traitement des contributions volontaires en natures


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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:Au débit des comptes 86
English translation:traitement des contributions volontaires en natures
Entered by: anne wagner-findeisen
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21:54 Jan 12, 2009
French to English translations [PRO]
Bus/Financial - Accounting
French term or phrase: Au débit des comptes 86
Au débit des comptes 86 sont enregistrés les emplois selon leur nature (secours en nature, mise à disposition gratuite de locaux, personnel bénévole…).

Au crédit des comptes 87, les contributions volontaires sont enregistrées par catégorie (bénévolat, prestations en nature, dons en nature consommés en l’état).

Can someone please explain the meaning of the numbers 86 and 87 in this sentence? They come up on Google fairly frequently but can't work out what the numbers relate to. Any help would be appreciated.

Many thanks,
David Howard
United Kingdom
Local time: 16:46
traitement des contributions volontaires en natures
Explanation:
86 and 87 appear to refer to standard accounting treatment of certain types of contributions. The link below makes it clearer as it should take you to a pdf file defining the terms in detail.

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Note added at 1 hr (2009-01-12 23:35:51 GMT)
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It seems to be the specific accounting treatment applicable to Associations and Foundations. At this link, if you scroll down to "classe 8", there is some discussion of 86 and 87. Hope this helps.http://desette.free.fr/asso1901/171298.htm
Selected response from:

anne wagner-findeisen
United States
Local time: 11:46
Grading comment
Thanks for the excellent link. Although not a translation as such, it certainly gave me a better idea of the context.
2 KudoZ points were awarded for this answer



Summary of answers provided
4traitement des contributions volontaires en natures
anne wagner-findeisen


  

Answers


47 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
traitement des contributions volontaires en natures


Explanation:
86 and 87 appear to refer to standard accounting treatment of certain types of contributions. The link below makes it clearer as it should take you to a pdf file defining the terms in detail.

--------------------------------------------------
Note added at 1 hr (2009-01-12 23:35:51 GMT)
--------------------------------------------------

It seems to be the specific accounting treatment applicable to Associations and Foundations. At this link, if you scroll down to "classe 8", there is some discussion of 86 and 87. Hope this helps.http://desette.free.fr/asso1901/171298.htm


    Reference: http://www.actes6.com/images_ok/file/comptable/pcg8.pdf
anne wagner-findeisen
United States
Local time: 11:46
Native speaker of: Native in EnglishEnglish, Native in PolishPolish
PRO pts in category: 2
Grading comment
Thanks for the excellent link. Although not a translation as such, it certainly gave me a better idea of the context.
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Changes made by editors
Jan 17, 2009 - Changes made by anne wagner-findeisen:
Created KOG entryKudoZ term => KOG term


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