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charges constatées d'avance vs. charges à repartir sur plusieurs exercices

English translation: prepayments / prepaid expenses

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

French term or phrase:	charges constatées d'avance
English translation:	prepayments / prepaid expenses
Entered by:	Clair@Lexeme

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16:31 Feb 11, 2003

French to English translations [PRO]
Bus/Financial - Accounting / accounting

French term or phrase: charges constatées d'avance vs. charges à repartir sur plusieurs exercices

These two terms appear as seperate lines in a financial statement while my dictionary gives "deferred charges" for both.
Can someone explain the difference/suggest two different terms ?
Thanks a lot!

Clair@Lexeme KudoZ activity Questions: 310 (2 open) (3 without valid answers) (1 closed without grading) Answers: 206 France
Local time: 23:20

prepayments / deferred charges

Explanation:
This is from an annual report I found:

Charges constatées d?avance (3) 18 102 18 102 24 159 20 156
TOTAL II 2 937 270 ? 2 937 270 1 979 698 1 801 857
Charges à répartir
sur plusieurs exercices TOTAL III 2 868 2 868 2 504 254

Prepayments (3) 18,102 18,102 24,159 20,156
TOTAL II 2,937,270 ? 2,937,270 1,979,698 1,801,857
Deferred charges TOTAL III 2,868 2,868 2,504 254

Selected response from:

RachelV
Local time: 17:20

Grading comment

Thanks to everyone for their help
4 KudoZ points were awarded for this answer

Summary of answers provided

4 +4

prepayments / deferred charges

RachelV

extra info

Buzzy

prepaid charges vs deferred charges

Doru Voin

anticipated (or annual) charges (or costs)vs charges (or costs)to be apportioned over several fiscal

Catherine Johnstone

Answers

3 mins confidence:

peer agreement (net): +4

prepayments / deferred charges

RachelV
Local time: 17:20
Native speaker of:

English
PRO pts in category: 8

Grading comment

Thanks to everyone for their help

10 mins confidence:

prepaid charges vs deferred charges

Explanation:
see the links

Reference: http://www.granddictionnaire.com/index.jsp?idDomaine=487&idF...

Doru Voin
Romania
Local time: 00:20
Works in field
Native speaker of:

Romanian

58 mins confidence:

anticipated (or annual) charges (or costs)vs charges (or costs)to be apportioned over several fiscal

Explanation:
anticipated (or annual) charges (or costs)vs charges (or costs)to be apportioned over several fiscal (tax) years

Catherine Johnstone
France
Local time: 23:20
Works in field
Native speaker of:

French,

English
PRO pts in category: 16

4 hrs confidence:

extra info

Explanation:
I agree with prepaid expenses and deferred charges. FWIW, here are definitions of these English terms from the excellent Dictionnaire de la Comptabilité (F. SYLVAIN) (interestingly his French translations don't quite match ours):

PREPAID EXPENSES
charges payées d'avances, frais payées d'avance (NB he doesn't give "constatées d'avance...)

Sommes payées d'avance en vue d'en tirer un avantage à brève échéance. N.B. Les charges payées d'avance, qui ne comprennent pas les sommes versées pour acquérir des immobilisations ou des marchandises, représentent généralement des services à recevor et constitutent, en un sens, des créances en nature. Ces charges qui doivent figurer à l'actif sont subséquemment passées en charges, le plus souvent au moyen d'une écriture de régularisation.

DEFERRED CHARGES
frais à long terme payé d'avance, charge comptabilisée d'avances, charge reportée, frais reportés

Dépensenne constituant pas une acquisition d'immobilisations corporelles ou financières; qui procurera des avantages à l'entreprise durant un certain nombre d'exercices et qui figurera dans le bilan jusqu'à complet amortissement...

Buzzy
Local time: 23:20
Specializes in field
Native speaker of:

English
PRO pts in category: 58

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Changes made by editors

Jan 5, 2009 - Changes made by Clair@Lexeme:
Created KOG entry	KudoZ term => KOG term

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charges constatées d'avance vs. charges à repartir sur plusieurs exercices

English translation: prepayments / prepaid expenses

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charges constatées d'avance vs. charges à repartir sur plusieurs exercices

English translation: prepayments / prepaid expenses

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KudoZ™ translation helpThe KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.

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