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French to English translations [PRO]
Bus/Financial - Accounting / description for software | | French term or phrase: dotation de provision pour dépréciation de stock | | • Revenu Brut BU = somme MB clients + RFA fournisseurs + escompte fournisseurs + dotation/reprise de provision pour dépréciation de stock |
| veratekKudoZ activityQuestions: 475 ( 1 open) ( 1 without valid answers) ( 14 closed without grading) Answers: 586
France
| | Local time: 23:22
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| | inventory impairment expense | Explanation:
Or impairment loss on inventories.
Here, dépréciation = impairment. Best to keep the equivalent term.
Write-down is what you do when when you recognise impairment.
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Note added at 2 days5 hrs (2011-06-12 18:15:19 GMT)
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reprise = reversal.
A reversal of a previously recognised expense will be an income item, and vice versa.
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Note added at 2 days5 hrs (2011-06-12 18:29:23 GMT)
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If for France, the wording (provision pour dépréciation) is out of date. In 2005 the CNC changed the official terminology of French GAAP to bring it into line with the IFRSs. 'Provisions' are now liabilities ONLY, as under IFRS, and asset write-downs are not liabilities. 'Provisions pour dépréciation' are now 'dépréciations' tout court.
If you must find a word for 'dotation(s)', use "allowance". |
| Selected response from:
 rkillings
United States
Local time: 14:22
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