brought forward

French translation: reporté

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:brought forward
French translation:reporté
Entered by: philippe vandevivere

07:55 Sep 2, 2011
English to French translations [PRO]
Bus/Financial - Accounting / financial statements
English term or phrase: brought forward
The owner’s capital is usually analysed into its component parts:
Capital as at the beginning of the accounting period (i.e. capital ‘brought forward’)
Add additional capital introduced during the period
Add profit earned during the period
Less drawings
Capital as at the end of the accounting period (i.e. capital ‘carried forward’)

Brought forward means ‘brought forward from the previous period’. Carried forward means ‘carried forward to the next period’. The carried forward amount at the end of one period is also the brought forward amount for the next period.
philippe vandevivere
France
Local time: 02:52
reporté
Explanation:
..

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Note added at 11 mins (2011-09-02 08:07:07 GMT)
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des périodes précédentes

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Note added at 12 mins (2011-09-02 08:08:02 GMT)
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http://www.bdo.ca/fr/library/.../PublicSectorGovernmentTrans...
"Un apport en capital reporté doit être constaté à titre de revenu lorsque ... Les entités n'ont pas le droit d'amortir les apports en capital sur une période plus courte, ... pas tenues de comptabiliser les précédentes subventions d'investissement ..."
Selected response from:

FX Fraipont
Belgium
Local time: 02:52
Grading comment
merci_
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +5reporté
FX Fraipont


Discussion entries: 2





  

Answers


11 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +5
reporté


Explanation:
..

--------------------------------------------------
Note added at 11 mins (2011-09-02 08:07:07 GMT)
--------------------------------------------------

des périodes précédentes

--------------------------------------------------
Note added at 12 mins (2011-09-02 08:08:02 GMT)
--------------------------------------------------

http://www.bdo.ca/fr/library/.../PublicSectorGovernmentTrans...
"Un apport en capital reporté doit être constaté à titre de revenu lorsque ... Les entités n'ont pas le droit d'amortir les apports en capital sur une période plus courte, ... pas tenues de comptabiliser les précédentes subventions d'investissement ..."

FX Fraipont
Belgium
Local time: 02:52
Native speaker of: Native in FrenchFrench
PRO pts in category: 177
Grading comment
merci_

Peer comments on this answer (and responses from the answerer)
agree  piazza d
5 hrs
  -> merci!

agree  Isabelle F. BRUCHER (X): Au moins quelqu'un qui n'a pas bu, à confondre brought & carried forward! Voir le KudoZ suivant! :)
17 hrs
  -> merci!

agree  Françoise Vogel
1 day 3 hrs
  -> merci!

agree  Tony M: brought forward = reporté / to carry forward = à reporter. These are standard accounting terms.
1 day 5 hrs
  -> merci!

agree  Savvas SEIMANIDIS
1 day 8 hrs
  -> merci!
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