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defered taxation asset

French translation: dette sur l'impôt différé

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:defered taxation asset
French translation:dette sur l'impôt différé
Entered by: Jan Duinstra
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19:39 Jan 21, 2002
English to French translations [PRO]
Bus/Financial / financial statements
English term or phrase: defered taxation asset
The movement in defered taxation asset is set below.
(Under the heading of Provisions or liabilities and charges)
sylver
Local time: 18:28
dette sur l'impôt différé
Explanation:
A liability wich corresponds to difered tax resulting of taxrules wich allow to difer payment of tax in certain circumstances.
Selected response from:

Jan Duinstra
France
Local time: 11:28
Grading comment
thanks a lot
4 KudoZ points were awarded for this answer

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Summary of answers provided
4 +1dette sur l'impôt différé
Jan Duinstra
4impôt différé constaté d'avance/ reporté/ à répartir sur plusieurs exercices
Emmanuelle OCCANSEY


  

Answers


52 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
dette sur l'impôt différé


Explanation:
A liability wich corresponds to difered tax resulting of taxrules wich allow to difer payment of tax in certain circumstances.


Jan Duinstra
France
Local time: 11:28
Native speaker of: Native in DutchDutch
PRO pts in pair: 35
Grading comment
thanks a lot

Peer comments on this answer (and responses from the answerer)
agree  Nicole Levesque
2 hrs
Login to enter a peer comment (or grade)

22 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
impôt différé constaté d'avance/ reporté/ à répartir sur plusieurs exercices


Explanation:
Found in Termium:

Anglais :Comptabilité générale

deferred charge s CORRECT

deferred asset s CORRECT
deferred cost s CORRECT
deferred debit s CORRECT
deferred expense s CORRECT
long-term prepayment s CORRECT

DEF - An expenditure, other than a capital expenditure, the benefit of which will extend over a period of years from the time of incurrence and meanwhile is carried forward to be charged to expense in future periods. s
OBS - See related term: prepaid expenses. s

charge reportée s CORRECT,FÉM

frais reportés s CORRECT,VOIR FICHE,MASC,PLUR
charge constatée d'avance s CORRECT,FÉM
frais à long terme payés d'avance s CORRECT,MASC,PLUR
charge à répartir sur plusieurs exercices s CORRECT,FÉM


DEF - Dépense autre qu'une dépense en capital qui, plutôt qu'être passée en charges dans l'exercice au cours duquel elle est effectuée, est portée à l'actif en raison des avantages qu'elle est censée procurer à l'entité durant un certain nombre d'exercices futurs et figure dans le bilan jusqu'à répartition complète entre les exercices considérés. s
OBS - Dans un sens large, le terme «frais reportés» peut englober les frais d'établissement et certaines immobilisations incorporelles comme les frais de développement capitalisés. Tous ces éléments, qui ne constituent pas à proprement parler des valeurs actives mais des charges à imputer aux exercices futurs, figurent dans le bilan pour des raisons techniques et comptables, et ils sont parfois désignés par le terme «non-valeurs». s

Emmanuelle OCCANSEY
Local time: 10:28
Native speaker of: Native in FrenchFrench
PRO pts in pair: 28
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