sociétés mises en équivalence
English translation: companies accounted for under the equity method
| 16:38 Oct 23, 2000 |
| French to English translations [PRO] Bus/Financial | |||||||
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|  Selected response from: Joan Wallace (X) | ||||||
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| na | companies accounted for under the equity method |
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| na | equity basis |
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Answers
2 hrs
companies accounted for under the equity method Explanation: my notes from F>E financial translation class at NYU. Found example on website below. Reference: http://www.dupont.com/corp/whats-new/releases/99/990728.html |
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2 hrs
equity basis Explanation: The current operating income approach involves expense recognition of non-recurring products, carrying charges, and sales for the companies, on an equity basis... From LGDT: Domaine(s) comptabilité comptabilité de consolidation Anglais: equity method (a) ((A method under which)) the investment in an investee initially is recorded at cost, and the carrying value of the investment is increased or decreased to recognize the investor's share of the income or losses of the investee subsequent to the date of thge investment. (a) Note(s): The investee's income reflected by the investor using the equity method is the same as under consolidation. (a) Synonyme(s): equity basis (b) Français: méthode de la mise en équivalence n f (cde) (...) opération comptable qui consiste à substituer à la valeur comptable des titres de participation figurant à l'actif de la société mère (...) l'équivalence de la part qui leur correspond dans la situation nette de la société émettrice (...). (cd) Contexte(s): La mise en équivalence concerne le seul poste «Titres de participation» de la société-mère: la part des intérêts de la société-mère dans la situation nette de la société dépendante y est substituée à la valeur nette comptable des titres. (f) Note(s): ((Domaine d'emploi indiqué dans la source citée:)) actif. (a) Synonyme(s): mise en équivalence n f (c) Entrée(s) additionnelle(s): comptabilisation à la valeur de consolidation n f (g) Note(s): Usage canadien. (g) [1980] RBT8893956 From Termium: English:Financial Accounting equity accounting s CORRECT equity method s CORRECT equity method of accounting s CORRECT equity accounting method s CORRECT consolidated method of accounting s DEF - A basis of accounting for long-term intercorporate investments whereby the investment is initially recorded at cost and the carrying value adjusted thereafter to show the investor's pro rata share of the post-acquisition earnings or losses of the investee computed on a consolidated basis; dividends received reduce the recorded carrying value of the investment. s OBS - Compare to "cost method" "cost method for long-term investments" and "market (value) method". s OBS - equity method: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. s 1999-02-09 Résultat d'exploitatoin, from Termium: English:Accounting current operating income approach s CORRECT current operating income s CORRECT current operating performance concept s CORRECT current operating performance s CORRECT DEF - The view that unusual and non-recurring operating items that occurred during an accounting period should be excluded from the income statements. s OBS - Compare to "all-inclusive income approach". s Reference: http://www.termium.com Le grand dictionnaire terminologique |
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