ProZ.com global directory of translation services
 The translation workplace
Ideas
KudoZ home » French to English » Accounting

résultat non courant

English translation: non-operating earnings (exceptional item)


Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs
(or are passionate about them). Participation is free and the site has a strict confidentiality policy.
GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:résultat non courant
English translation:non-operating earnings (exceptional item)
Entered by: Lavinia Pirlog
Options:
- Contribute to this entry
- Include in personal glossary

12:25 Apr 20, 2011
French to English translations [PRO]
Bus/Financial - Accounting / balance sheet
French term or phrase: résultat non courant
Evolution du résultat non courant entre 2009 et 2010.
Au titre de 1'exercice 2010, le résultat non courant s'établit a ...contre ...au titre de l'exercice 2009.
Cette hausse s'explique essentiellemenl par la progression substantielle des produits non courants.
Lavinia Pirlog
Local time: 00:21
non-operating earnings (exceptional item)
Explanation:
vs. the end of the quote with produits non courants/non-operating or exceptional income.

résultat courant/operating or 'current'-gross earnings before deduction of tax and investment income.
Selected response from:

Tom Thumb
Local time: 23:21
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +1non-operating earnings (exceptional item)
Tom Thumb
3non-current income
Rebecca Davis
Summary of reference entries provided
liz askew

  

Answers


12 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
non-current income


Explanation:
Is one way of putting it; you also see non-recurrent or exceptional income

Rebecca Davis
United Kingdom
Local time: 23:21
Specializes in field
Native speaker of: English
PRO pts in category: 102
Notes to answerer
Asker: Thank you.

Asker: Thank you.


Peer comments on this answer (and responses from the answerer)
neutral  rkillings: Avoid. In the IFRSs, the word "non-current" applies only to assets and liabilities.
13 hrs
Login to enter a peer comment (or grade)

6 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
non-operating earnings (exceptional item)


Explanation:
vs. the end of the quote with produits non courants/non-operating or exceptional income.

résultat courant/operating or 'current'-gross earnings before deduction of tax and investment income.


Example sentence(s):
  • Non-operating income would include such items as dividend income, profits (and losses) from investments, gains (or losses) incurred due to foreign exchange www.investopedia.com
Tom Thumb
Local time: 23:21
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 34
Notes to answerer
Asker: Thank you.


Peer comments on this answer (and responses from the answerer)
agree  rkillings
6 hrs
  -> Thanks.
Login to enter a peer comment (or grade)




Reference comments


8 mins
Reference

Reference information:
GENERAL APPLICABLE ACCOUNTING PRINCIPLES
18 May 2010 ... Other non current liabilities ( auttre passif non courants) ..... 840 resultat courant current results +/- RNC850 resultat non courant non ...
www.docstoc.com › Personal Finance › Debt & Credit - Cached

--------------------------------------------------
Note added at 8 mins (2011-04-20 12:34:41 GMT)
--------------------------------------------------

Financial Reporting and Analysis (Book Only) - Google Books Result
Charles H. Gibson - 2008 - Business & Economics - 624 pages
The net noncurrent amount could result in a noncurrent asset or a noncurrent ... and can substantially influence income in the year of the tax rate change. ...
books.google.co.uk/books?isbn=0324660839

liz askew
United Kingdom
Native speaker of: Native in EnglishEnglish
PRO pts in category: 4
Note to reference poster
Asker: Thank you.

Login to enter a peer comment (or grade)




Return to KudoZ list


Changes made by editors
Apr 20, 2011 - Changes made by Stéphanie Soudais:
Field (specific)Finance (general) => Accounting


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



See also: