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césure des exercises

English translation: fiscal period cut off

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:césure des exercises
English translation:fiscal period cut off
Entered by: varadinum tr (X)

07:51 Apr 4, 2004
French to English translations [PRO]
Bus/Financial - Accounting / audit report
French term or phrase: césure des exercises
In an auditor's report on an association's annual accounts, there is a note that "expose le renforcement des procédures de controle interne à la suite des faiblesses identifiées lors des exercises précédents, qu'il s'agisse des procédures de suivi des écritures liées à la césure des exercises ou de l'hétérogénéité du controle interne des heures de présence aux formations commande publique...." (the accounts are for an association that promotes adult training). I find only "hyphenation" and "caesura" for "césure" but that makes no sense to me in this context, and I wonder if there is a typo and this ought to be "écritures liées a la cloture des exercises." Any help would be greatly appreciated. TIA!
Germaine A Hoston
Local time: 00:01
fiscal period cut-off
Explanation:
"regle de la césure" = "séparation de deux exercices consécutifs"

In accounting terms "césure" means "cut-off", while "exercice" in this context does not refer to any kind of training as the field is accounting, but to a fiscal period, therefore I would use "fiscal period cut-off" or it could be "separation of fiscal periods".

Good luck!
Selected response from:

varadinum tr (X)
Local time: 10:01
Grading comment
Graded automatically based on peer agreement.
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2fiscal period cut-off
varadinum tr (X)
5fiscal year-end closings
Jane Lamb-Ruiz (X)
4 -1interruption in the training
NikD
1carryback
Deriche (X)


  

Answers


2 hrs   confidence: Answerer confidence 1/5Answerer confidence 1/5
césure des exercises
carryback


Explanation:
The carrying over to previous years of deductions from income,profits or credits against tax which cannot be used in a specific accounting year.




    Reference: http://www.europa.eu.int/eurodicautom
Deriche (X)
Local time: 08:01
Specializes in field
Native speaker of: Native in FrenchFrench, Native in ArabicArabic
PRO pts in category: 6
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2 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
césure des exercises
interruption in the training


Explanation:
This might fit. I found "césure" to mean also break or pause also. Thinking about training courses funded by the EU, there are strict guidelines to follow in respect to the attendance of the participants. It is all very documented with signatures and spot inspections. Otherwise the company doesn't qualify for the funding. Even the calendar must be registered with the overseeing authorities (dates, times, trainer and sometimes topics). Any deviation to this must be noted and reported to the ministry. Perhaps any pause or break in the training would also qualify (since it deviates from the registered calendar). An "interruption" or "cessation" of the training program would fall under the category of a deviation from the programme, if it wasn't registered from the beginning.

NikD
Local time: 09:01
Native speaker of: Native in EnglishEnglish
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
disagree  varadinum tr (X): this is accounting, it doesn't have to do anything with any kind of training.
5 hrs
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8 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
césure des exercises
fiscal period cut-off


Explanation:
"regle de la césure" = "séparation de deux exercices consécutifs"

In accounting terms "césure" means "cut-off", while "exercice" in this context does not refer to any kind of training as the field is accounting, but to a fiscal period, therefore I would use "fiscal period cut-off" or it could be "separation of fiscal periods".

Good luck!


    Reference: http://intec.cnam.fr/02-Pedago/SujetsExams/2003/CorrigeUV206...
varadinum tr (X)
Local time: 10:01
Specializes in field
PRO pts in category: 16
Grading comment
Graded automatically based on peer agreement.

Peer comments on this answer (and responses from the answerer)
agree  lenkl: Yes. This has to do with the principle of separate fiscal years.
33 mins
agree  Eva Blanar: probably it is about the recognition of the costs/ fees of the training courses
20 days
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10 hrs   confidence: Answerer confidence 5/5
césure des exercises
fiscal year-end closings


Explanation:
as in l'exercice clos au 31 décembre 2003

those are fiscal year ends in the plural...usually, they say la clôture des exercices ...but they are trying to refer to the actually accounting thing rather than the more abstract idea of clôture...how they actually close the books....

--------------------------------------------------
Note added at 10 hrs 23 mins (2004-04-04 18:15:11 GMT)
--------------------------------------------------

as in these examples: a closing is when they enter stuff in the accounting books and then close the accounts...accountants say \'to do the closing\" which can be, week-end, month-end or year-end or quarter-end or even at the end of the day...

Data represent number of institutions with June 30 fiscal year end closings. ...
www.nacubo.org/x2750.xml - 58k - Cached - Similar pages

[PDF] ACTUAL STEP SALARY AND BENEFITS POLICY - The Operating Budget will ...
File Format: PDF/Adobe Acrobat - View as HTML
Your browser may not have a PDF reader available. Google recommends visiting our text version of this document.
... the grant for budget adoption and then perform an administrative adjustment to correct
the grant program to an accurate balance after fiscal year-end closings. ...
www.ci.ventura.ca.us/depts/as/bf/ resources/FinancialPolicies.pdf - Similar pages

CM #20 (1994-95)
... of cost pools shall be recorded in SAMAS within forty-five days after the end
of each quarter of the fiscal year, but prior to fiscal year end closings. ...
www.dbf.state.fl.us/aadir/cm949520.html - 10k - Cached - Similar pages

NEWS FROM JAPAN:<br>
... They stopped delivery for three days.\". Mizuho\'s ATM system problem
is causing serious problems with fiscal year end closings. One ...
www.weeklypost.com/020415/020415a.htm - 19k - Cached - Similar pages



Jane Lamb-Ruiz (X)
Specializes in field
Native speaker of: Native in EnglishEnglish, Native in PortuguesePortuguese
PRO pts in category: 261
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