This site uses cookies. Some of these cookies are essential to the operation of the site, while others help to improve your experience by providing insights into how the site is being used. For more information, please see the ProZ.com privacy policy.
Cookie settings
  1. KudoZ™ Top
  2. French to English
  3. Accounting

comptes rattachés

English translation: related accounts, or unbilled receivables and accrued payables.

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:comptes rattachés
English translation:related accounts, or unbilled receivables and accrued payables.
Entered by: Jennifer Forbes

06:28 May 1, 2008
French to English translations [PRO]
Accounting
French term or phrase: comptes rattachés
Créances clients et comptes rattachés

In a list of various accounts.

I know this has been asked before but this being specific to debts I am wondering if it should be "and other debts" or something else.

Thanks for your help.
Ghyslaine LE NAGARD
New Caledonia
related accounts, or unbilled receivables and accrued payables.
Explanation:
I've also been told this sometimes means "trade accounts", whether it's "unbilled receivables" or "accrued payables" depends on whether it appears on the income or expenditure side of the profit and loss account.
Selected response from:

Jennifer Forbes
Local time: 10:55
Grading comment
merci
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +3[leave it out]
rkillings
4 +1related accounts, or unbilled receivables and accrued payables.
Jennifer Forbes
4and other receivables
Jack Dunwell


  

Answers


25 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
related accounts, or unbilled receivables and accrued payables.


Language variant: UK English

Explanation:
I've also been told this sometimes means "trade accounts", whether it's "unbilled receivables" or "accrued payables" depends on whether it appears on the income or expenditure side of the profit and loss account.

Jennifer Forbes
Local time: 10:55
Specializes in field
Native speaker of: English
PRO pts in category: 26
Grading comment
merci

Peer comments on this answer (and responses from the answerer)
agree  cmwilliams (X): 'trade receivables and related accounts' - http://www.iasplus.com/dttpubs/uk_fra.pdf
3 hrs
neutral  rkillings: Actually, *these* comptes are rattachés to trade receivables (créances clients) and therefore cannot include any payables.
26 days
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
[leave it out]


Explanation:
The entire line is just "Trade accounts receivable" in English.

Jenny's explanation is correct (except that this is a balance sheet, not income statement, item). Traditional French accounting practices keeps unbilled receivables separate, in these 'comptes rattachés', from billed receivables. This is irrelevant under IFRS and US/UK GAAP.

rkillings
United States
Local time: 02:55
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 393

Peer comments on this answer (and responses from the answerer)
agree  BusterK
1 day 30 mins
agree  Adrian MM. (X)
1 day 4 hrs
agree  Buzzy
3 days 12 hrs
Login to enter a peer comment (or grade)

7 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
and other receivables


Explanation:
Trade Accounts and other receivables.
We would expect to see separately reported each Major category ( seeBK)

--------------------------------------------------
Note added at 22 hrs (2008-05-02 05:27:53 GMT)
--------------------------------------------------

These are Trade Receivables and other, made up:
Sales Ledger Balances after write off of Bad Debts, Provision for Doubtful Debts, Transfer out of Credit Balances,Provision for after date Credit Notes, Write back of Sales in advance,Adjustment of stage invoicing on contracts,uninvoiced goods and services provided, and no doubt many more I can't think of at the moment. The point being that there is an infinite variety in accounting, and the aim of the various Accounting Pronouncements is not to fiddle about with little allocations here and there, but to hit the Big Areas, the material sums that may mislead by their extreme or unusual treatment . If it's material, show it separately and consistently. To say this or that is "correct" at a non-material level is to misunderstand the whole process.


Jack Dunwell
France
Local time: 11:55
Native speaker of: Native in EnglishEnglish
PRO pts in category: 96

Peer comments on this answer (and responses from the answerer)
neutral  cmwilliams (X): I'd avoid 'other' since there is usually another item entitled "autres créances" - the 'comptes rattachés' are specifically related to the trade receivables.
27 mins
  -> OK CMW ...and are?
neutral  rkillings: For the same reason as CMW. The related accounts are in fact trade receivables.
7 hrs
Login to enter a peer comment (or grade)



Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.

Return to KudoZ list

KudoZ™ translation help

The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.

See also:
ProZ.com term search
Search millions of term translations
Close search
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search