compte de résultat analytique

English translation: detailed/multi-step income statement

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:compte de résultat analytique
English translation:detailed/multi-step income statement
Entered by: tatyana000

09:13 Sep 25, 2019
French to English translations [PRO]
Bus/Financial - Accounting
French term or phrase: compte de résultat analytique
From a company presentation of a consulting firm:

Le P&L ci-contre est issu des travaux de VDD et présente le ***compte de résultat analytique*** consolidé des 4 sociétés formant le Groupe.

It's the analytique part that has me stumped.
tatyana000
Local time: 06:39
detailed/multi-step income statement
Explanation:
Hard to know exactly what the fr means by *analytique* or whether it's just being used to spruce up the description or impress readers—a term the writer picked up somewhere and is using carelessly here?

You might even consider leaving out "detailed" altogether, since informed readers will be able to tell for themselves whether it is so or not.

--------------------------------------------------
Note added at 12 days (2019-10-07 10:02:27 GMT)
--------------------------------------------------

https://www.principlesofaccounting.com/chapter-5/income-stat...
https://www.myaccountingcourse.com/financial-statements/mult...
https://www.freshbooks.com/hub/accounting/multi-step-income-...
Selected response from:

Wolf Draeger
South Africa
Local time: 06:39
Grading comment
Thanks!
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +1detailed/multi-step income statement
Wolf Draeger
4profit and loss (P&L) account
Francois Boye
2cost accounting report / management accounting report
Elisabeth Richard
Summary of reference entries provided
Comptabilité analytique/cost accounting
Wolf Draeger
Compte de résultat analytique
Germaine

Discussion entries: 8





  

Answers


48 mins   confidence: Answerer confidence 2/5Answerer confidence 2/5
cost accounting report / management accounting report


Explanation:
As Wolf Draeger pointed out, in English the name of the document tends to be focused on the specific method that was used. So ideally, you would get more information on that.
If it's not possible to get that information, this is my suggestion for a general and vague term. Please note I don't think those terms are widely used though. So the question is whether they would be clearly understood or not, and since English is not my native language, I can't speak to that.

Elisabeth Richard
France
Local time: 06:39
Specializes in field
Native speaker of: Native in FrenchFrench
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1 day 7 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
profit and loss (P&L) account


Explanation:
https://www.kashflow.com/accounting-terms/profit-and-loss-ac...

Francois Boye
United States
Local time: 00:39
Native speaker of: Native in FrenchFrench
PRO pts in category: 96

Peer comments on this answer (and responses from the answerer)
neutral  Elisabeth Richard: This would just be (one way of translating) compte de résultat, but what about analytique ? -> Answer, yes I skimmed the attachment, nothing there about analytique.
1 day 14 hrs
  -> did you read the attachment?// the attachment says that the P&L account is based on cost accounting. In the absence of cost accounting, the P&L account would be incorrect.
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12 days   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +1
detailed/multi-step income statement


Explanation:
Hard to know exactly what the fr means by *analytique* or whether it's just being used to spruce up the description or impress readers—a term the writer picked up somewhere and is using carelessly here?

You might even consider leaving out "detailed" altogether, since informed readers will be able to tell for themselves whether it is so or not.

--------------------------------------------------
Note added at 12 days (2019-10-07 10:02:27 GMT)
--------------------------------------------------

https://www.principlesofaccounting.com/chapter-5/income-stat...
https://www.myaccountingcourse.com/financial-statements/mult...
https://www.freshbooks.com/hub/accounting/multi-step-income-...

Example sentence(s):
  • The detailed consolidated income statement opposite was drawn up under due diligence and covers the four entities that make up the Group.

    Reference: http://www.accountingtools.com/articles/2017/5/17/the-income...
    Reference: http://www.accountingtools.com/articles/2017/5/17/the-multi-...
Wolf Draeger
South Africa
Local time: 06:39
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 16
Grading comment
Thanks!

Peer comments on this answer (and responses from the answerer)
agree  Elisabeth Richard: Even though this is a misuse of the word analytique in the original text, but the context proved you right.
1 day 3 hrs
  -> Thanks, Elisabeth, if only misused words were an anomaly :)
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Reference comments


20 mins peer agreement (net): +1
Reference: Comptabilité analytique/cost accounting

Reference information:
I also find the Accounting Tools website very useful, here are some links to pages describing different types of costing techniques for the income statement:

https://www.accountingtools.com/articles/what-is-a-variable-...
https://www.accountingtools.com/articles/2017/5/4/absorption...
https://www.accountingtools.com/articles/2017/5/14/activity-...


    https://fr.wikipedia.org/wiki/Comptabilit%C3%A9_analytique
    https://en.wikipedia.org/wiki/Cost_accounting
Wolf Draeger
South Africa
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 16

Peer comments on this reference comment (and responses from the reference poster)
agree  Elisabeth Richard
30 mins
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3 days 7 hrs peer agreement (net): +1
Reference: Compte de résultat analytique

Reference information:
Grâce à votre bilan et votre compte de résultat, issus de la comptabilité générale, vous disposez d’une vision globale de la situation financière de votre entreprise… Par les soldes intermédiaires de gestion, vous avez des indications sur votre activité, des ratios qui vous donnent certaines informations… Pour mieux piloter votre entreprise, vous avez besoin de plus de détails, d’une vision opérationnelle de vos résultats, de vos coûts… La comptabilité générale analyse les flux financiers par nature, là où la comptabilité analytique les analyses par destination

Quelques exemples d’axes d’analyse : par activité… par centre de profit (business unit)… par fonctions... La présentation du résultat de l’entreprise se fera à partir de ces axes (on parle de Reporting ou de Tableaux de Bord) et non plus sous forme de Compte de Résultat classique, même si on y retrouve les principaux indicateurs de la Comptabilité Générale.

Exemples de Compte de Résultat Analytique: [suivent deux tableaux]


    https://mpc-conseil.fr/a-quoi-sert-une-comptabilite-analytique/
Germaine
Canada
Specializes in field
Native speaker of: French
PRO pts in category: 4

Peer comments on this reference comment (and responses from the reference poster)
agree  Elisabeth Richard
1 day 16 hrs
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