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|French to English translations [PRO]|
|French term or phrase: un format de type latin "par nature comptable"|
|This is a format in which an accuonting program presents consolidated financial data. "par nature comptable" is contrasted with "coût par destination" (earlier question).|
I understand the difference, but don't know how to express it in English. As for "format latin", there I am not sure what is meant.
|by accounting item|
I would suggest that you express it using 'vertical' and 'horizontal' accounting - i.e. the Latin countries tend to have very specific and rigid accountancy procedures, whereby each type of entry has to be classified according to a universal system ('le plan comptable' in France), and more often than not, given a specific reference code.
In Anglo-saxon countries, it is more common to find accounts produced vertically, i.e. broken down according to site or department...
Hope this is of help!
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|Thank you, this was very helpful.|
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