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  2. Spanish to French
  3. Accounting

devengo

11:08 Apr 24, 2008
This question was closed without grading. Reason: Other

Spanish to French translations [PRO]
Bus/Financial - Accounting / États Financiers
Spanish term or phrase: devengo
La phrase est rédigée comme suit:

"Cuando el concesionario (de autopistas) tiene un derecho de recibir tasas de los usuarios existe un activo intangible. En estos casos, se reconocen los ingresos basando en su devengo y se amortiza el activo intangible durante la duración de la concesión de forma lineal."

Merci.
Isabelle López T.
Spain
Local time: 18:42


Summary of answers provided
5 +2régularisation
Claude Orquevaux (X)
4 +1somme perçue
Virginie T
4porter intérêt /produire intérêt /régularisation
lisia
3comptabilité d'engagements
Agnès Bourdin


  

Answers


5 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
somme perçue


Explanation:
une option

Virginie T
Local time: 18:42
Works in field
Native speaker of: Native in FrenchFrench

Peer comments on this answer (and responses from the answerer)
agree  yanadeni (X)
1 hr
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58 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
comptabilité d'engagements


Explanation:
http://www.eurorai.org:8080/glosario_en.php?num=1040

Agnès Bourdin
Local time: 18:42
Native speaker of: Native in FrenchFrench
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3 hrs   confidence: Answerer confidence 5/5 peer agreement (net): +2
régularisation


Explanation:
Principio del devengo (o devengado)
En la aplicación del principio de "devengado" se registran los ingresos o gastos en el periodo contable al que se refiere, a pesar de que el documento sustentatorio tuviera fecha del siguiente ejercicio o que el desembolso pueda ser hecho todo o en parte en el ejercicio siguiente. Este principio elimina la posibilidad de aplicar el criterio de la "percibido" para la atribución de resultados. Este último método se halla al margen de los PCGA.

Otras traducciones otros contextos:
Devengar:
Rapporter
S'utilise aussi comme synonyme de
Ddevoir (redevable - redevance) Échoir – échéance (d'un versement –cuota)
Courir (couru) (revenu couru, déclaré, échu, gagné, exigible dû)


Claude Orquevaux (X)
Spain
Local time: 18:42
Specializes in field
Native speaker of: Native in FrenchFrench
PRO pts in category: 22

Peer comments on this answer (and responses from the answerer)
agree  Carlos Peña Novella
20 hrs
  -> gracias
agree  Dominique Roques
5 days
  -> merci
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3 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
porter intérêt /produire intérêt /régularisation


Explanation:
Área temática ASUNTOS FINANCIEROS
fr
Término produire intérêt à X pour cent
Fiabilidad 3 (Fiable)
Fte. térm. GLOSSARIO DEI TERMINI DI FINANZA,IX/2280/83
Fecha 24/09/2003

Término porter intérêt à X pour cent
Fiabilidad 3 (Fiable)
Fte. térm. GLOSSARIO DEI TERMINI DI FINANZA,IX/2280/83
Fecha 24/09/2003

Área temática ASUNTOS FINANCIEROS
fr
Término régularisation
Fiabilidad 3 (Fiable)
Fte. térm. Dalloz,Lex.de Comptabilité,3e éd.,1993
Fecha 24/09/2003


    iate
lisia
Native speaker of: Native in SpanishSpanish
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