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English to French translations [PRO] Bus/Financial - Accounting / financial statement
English term or phrase:carried 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
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.
Merci à tous! Mais alors Isabelle, d'après toi donc 'brought forward' = 'reporté', tandis que 'carried forward = à reporter'. D'accord, mais ce qui m'embête c'est que c'est quasi le même verbe en français !? Moi j'avais initialement pensé 'brought fwd = rApporté' et 'carried fwd = rEporté'. Qu'en pensez-vous ?
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6 mins confidence: peer agreement (net): +3
Explanation: je présume qu'il existe d'autres exemples dans le glossaire (ou bien avec la fonction "Term Search")
Françoise Vogel Local time: 17:23 Works in field Native speaker of: French PRO pts in category: 36