passage du compte

English translation: transferring items from... to ...

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:passage du compte
English translation:transferring items from... to ...
Entered by: silviantonia

06:24 Aug 25, 2017
French to English translations [PRO]
Bus/Financial - International Org/Dev/Coop
French term or phrase: passage du compte
Les règles de "passage du compte" de résultat comptable au Compte d’Emplois-Ressources (passage des comptes par nature de la comptabilité générale aux postes du CER par destination) sont:

At first I thought this referred to reconciliation (passage) of the Profit and Loss statement, but now I am thinking it has to do with writing off or passing from the Profit and Loss statement to the Resource Employment Account (CER). This has to do with financial statements for a large nonprofit...

It is late, I am on the last page of a very long document, I will be grateful for any comments.
silviantonia
United States
Local time: 11:41
transferring items from... to ...
Explanation:
We've had compte d'emplois-ressources a few times before. As Nikki's reference shows, it's an income and expenditure statement that associations and foundations are required to submit, and is probably best left in French and followed by a translation, such as "use of resources statement".
The information it contains comes from the income statement, and your text is describing the rules that they follow in transferring one to the other.
Selected response from:

philgoddard
United States
Grading comment
Thank you again for your prompt answer!
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +1transferring items from... to ...
philgoddard
Summary of reference entries provided
Compte emploi ressources (background info)
Nikki Scott-Despaigne

Discussion entries: 1





  

Answers


7 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
transferring items from... to ...


Explanation:
We've had compte d'emplois-ressources a few times before. As Nikki's reference shows, it's an income and expenditure statement that associations and foundations are required to submit, and is probably best left in French and followed by a translation, such as "use of resources statement".
The information it contains comes from the income statement, and your text is describing the rules that they follow in transferring one to the other.

philgoddard
United States
Native speaker of: Native in EnglishEnglish
PRO pts in category: 12
Grading comment
Thank you again for your prompt answer!
Notes to answerer
Asker: I very much appreciate your prompt response, and will choose it when the 24-hour period has passed. My question had to do with passage, which you have translated as transferring (items). It was almost midnight and I had been translating for many hours, a 50-page document with endless charts. Thankfully, after proofreading, I can deliver this. As to the suggestion concerning CER, it is what I will do (leave the French and append an explanation). It is generally what I would do in any event. I sometimes feel as though I must apologize for trivial questions... but sometimes deadlines loom and exhaustion clouds the mind. I have been translating (into Spanish) horribly drafted documents (in US English) of an educational nature that leave me wondering how we expect children to learn anything when their allegedly intelligent elders with degrees in Education prepare such poorly drafted exercises...


Peer comments on this answer (and responses from the answerer)
agree  Nikki Scott-Despaigne
3 hrs
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Reference comments


6 hrs peer agreement (net): +2
Reference: Compte emploi ressources (background info)

Reference information:
http://cac-associations.fr/dossier/le-compte-demploi-annuel-...

Qu’est-ce que le Compte Emploi Ressources ?


Le compte annuel d’emploi des ressources (CER) est un document obligatoire communiqué à l’organe délibérant, à savoir l’Assemblée générale de l’Association. Il est prévu par la loi n°91-
772 du 7 août 1991. À noter que L’ordonnance n°2005-856 du
28 juillet 2005 portant « simplification et modification notamment des obligations des associations et fondations relatives à leurs comptes annuels » a intégré le compte d’emploi annuel des ressources dans l’annexe comptable pour les associations et fondations entrant dans le champ d’application de la loi du 7 août 1991.

Seules les associations faisant appel à la générosité publique sont concernées. Mais attention, il s’agit pas spécifiquement que des « grosses » associations. La notion d’appel à la générosité peut concerner n’importe quelle association. Ainsi, c’est le cas par exemple d’une association qui fait appel aux dons sur son site internet. Il convient donc d’être vigilant sur cette notion.

En vertu des dispositions prévues par une Norme d’Exercice Professionnel (NEP 9510), le commissaire aux comptes doit vérifier la sincérité et la concordance des informations relatives au CER figurant dans le rapport de gestion avec celles du CER (ex : communication sur le report des ressources non affectées et non utilisées, définition des ratios,…).

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Note added at 6 hrs (2017-08-25 12:32:15 GMT)
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See also here: http://www.journal-officiel.gouv.fr/publications/assoccpt/pd...

page 28/47.

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Note added at 10 hrs (2017-08-25 17:02:00 GMT)
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On the subject of acronyms, they are used quite a lot, as long as the term is given in full once, with the acronym in brackets afterwards. However, I tend to follow the source document so it will vary from one translation to another. French does seem to use them much more than (UK) English.

Nikki Scott-Despaigne
Native speaker of: Native in EnglishEnglish
PRO pts in category: 11
Note to reference poster
Asker: Dear Nikki, thank you for your excellent comment. I have an unrelated question for you concerning the use of acronyms... are they widely used in documents? I ask because it has been the rage in US writing for a very long time, and they are not used very much in Spanish. They make for tedious reading, unless one has a nearby glossary.


Peer comments on this reference comment (and responses from the reference poster)
agree  writeaway: ah yes, the research option....
43 mins
agree  philgoddard
1 hr
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