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comptes de régularisation et assimilés

English translation: accruals and related accounts

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:comptes de régularisation et assimilés
English translation:accruals and related accounts
Entered by: Yolanda Broad
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09:26 Oct 19, 2002
French to English translations [PRO]
Bus/Financial / Financial statement
French term or phrase: comptes de régularisation et assimilés
Autres créances, comptes de régularisation et assimilés
From a Balance Sheet under the Assets heading
bharg
India
Local time: 09:53
acruals and related accounts
Explanation:
Ref. Termium :
Domaine(s)
  – Accounting
Domaine(s)
  – Comptabilité

accruals Source
CORRECT, PLUR

comptes de
régularisation
Source CORRECT, MASC,
PLUR

CONT – Upon
recognizing an
accruing item, a
transaction in the form
of an adjusting journal
entry (or its equivalent)
is recorded. On the
books of the supplier,
an asset account
(e.g., interest
receivable) is debited
and a revenue account
(e.g., interest earned)
is credited, while on
the books of the
recipient, an expense
account (e.g., interest
expense) is debited
and a liability account
(e.g., accrued interest
payable) is credited.
Accruals are possible
because persons who
supply services have
become accustomed
to a period of waiting
after the service has
been rendered before
being paid ... Source

DEF – Comptes
résultant de
l'application du principe
de l'indépendance des
exercices et de celui
du rapprochement des
produits et des
charges. Selon ces
principes, il faut, à la
fin d'un exercice,


--------------------------------------------------
Note added at 2002-10-19 09:36:28 (GMT)
--------------------------------------------------

a company is currently required to disclose all material loss accruals and related allowance accounts on the face of an audited balance sheet or in the notes thereto.

Second-quarter results include an after-tax gain of $2.5 million (seven cents per share) related to the reversal of income tax contingency accruals and related interest received on tax overpayments upon favorable conclusion of certain IRS examinations. Second
Selected response from:

Francis MARC
Lithuania
Local time: 07:23
Grading comment
Thank you for your help. Your answer suited the context well.
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +2acruals and related accounts
Francis MARC
2 +1adjustment accounts and similar
Peter Freckleton


  

Answers


6 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
acruals and related accounts


Explanation:
Ref. Termium :
Domaine(s)
  – Accounting
Domaine(s)
  – Comptabilité

accruals Source
CORRECT, PLUR

comptes de
régularisation
Source CORRECT, MASC,
PLUR

CONT – Upon
recognizing an
accruing item, a
transaction in the form
of an adjusting journal
entry (or its equivalent)
is recorded. On the
books of the supplier,
an asset account
(e.g., interest
receivable) is debited
and a revenue account
(e.g., interest earned)
is credited, while on
the books of the
recipient, an expense
account (e.g., interest
expense) is debited
and a liability account
(e.g., accrued interest
payable) is credited.
Accruals are possible
because persons who
supply services have
become accustomed
to a period of waiting
after the service has
been rendered before
being paid ... Source

DEF – Comptes
résultant de
l'application du principe
de l'indépendance des
exercices et de celui
du rapprochement des
produits et des
charges. Selon ces
principes, il faut, à la
fin d'un exercice,


--------------------------------------------------
Note added at 2002-10-19 09:36:28 (GMT)
--------------------------------------------------

a company is currently required to disclose all material loss accruals and related allowance accounts on the face of an audited balance sheet or in the notes thereto.

Second-quarter results include an after-tax gain of $2.5 million (seven cents per share) related to the reversal of income tax contingency accruals and related interest received on tax overpayments upon favorable conclusion of certain IRS examinations. Second

Francis MARC
Lithuania
Local time: 07:23
Native speaker of: Native in FrenchFrench
PRO pts in pair: 6500
Grading comment
Thank you for your help. Your answer suited the context well.

Peer comments on this answer (and responses from the answerer)
agree  Nancy Bonnefond: yes that's it
32 mins

neutral  Yolanda Broad: Attention à l'orthogrfaphe: acCruals
17 hrs

agree  rkillings: 'Prepaid expenses and similar' would be more usual in English. 'Accounts' is a bit superfluous here.
6 days
Login to enter a peer comment (or grade)

2 hrs   confidence: Answerer confidence 2/5Answerer confidence 2/5 peer agreement (net): +1
adjustment accounts and similar


Explanation:
Seems to be a standard term.


    Reference: http://216.239.53.100/search?q=cache:sanGMIgl8eUC:www.actusn...
Peter Freckleton
Australia
Local time: 14:23
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 722

Peer comments on this answer (and responses from the answerer)
agree  GILOU
19 mins
  -> thanks
Login to enter a peer comment (or grade)




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