Reprise provision stock fiscal nette d’IS

English translation: amount released from special tax-allowable reserves (stocks) net of corporation tax

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:reprise provision stock fiscal nette d’IS
English translation:amount released from special tax-allowable reserves (stocks) net of corporation tax
Entered by: Gillian Hargreaves
Options:
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12:40 Jan 16, 2001
French to English translations [PRO]
Bus/Financial
French term or phrase: Reprise provision stock fiscal nette d’IS
It's a balance sheet item... Any ideas?
Brian KEEGAN
Local time: 18:06
amount released from special tax-allowable reserves (stocks) net of corporation tax
Explanation:
This answer partly gleaned from the highly-recommended glossary below. I presume that IS is "impôt sur les sociétés"
Selected response from:

Gillian Hargreaves
Local time: 17:06
Grading comment
Thanks Gillian
4 KudoZ points were awarded for this answer



Summary of answers provided
naamount released from special tax-allowable reserves (stocks) net of corporation tax
Gillian Hargreaves
naReversal of corporate tax provision on net closing inventory
Yolanda Broad


  

Answers


1 hr
Reversal of corporate tax provision on net closing inventory


Explanation:
Reprise provision stock fiscal nette d'IS

*stock fiscal* doesn't make any sense. Could this be "stock final", a standard item in balance sheets?

Here is what LGDT has:

Domaine(s)
gestion
gestion des stocks
Anglais:
ending inventory (abce)
A statement of on-hand quantities or dollar value of an SKU ((stockkeeping unit)) at the end of a period, often determined by a physical inventory. (a)
Note(s): Comparer avec «beginning inventory» ((«stock initial»)). (b)
Synonyme(s):
closing inventory (be)
year-end inventory (b)
closing stock (d)
Français:
stock final n m (bcd)
Quantité d'articles en stock à la fin d'une période et, par extension, valeur attribuée à ces articles. (c)
Note(s): Le stock final est souvent établi par inventaire physique. (c)
Synonyme(s):
stock de clôture n m (bcd)
stock de fermeture n m (bc)
stock à la fin de l'exercice n m (b)
stock à la fin n m (b)
stock en clôture d'exercice n m (e)
Terme(s) à éviter:
stock-arrivée (d)
Note(s): ((Selon le «Dictionnaire commercial» de l'Académie des sciences commerciales, le terme «stock-arrivée» est)) à proscrire. (d)
[Office de la langue française, 1998]
RBT8434133

The following are taken from Termium, including your "IS":
Reprise provision:
English:Financial Accounting
reversal of a provision s CORRECT
transfer of a provision s CORRECT
1998-08-28

French:Taxation
impôt des sociétés s CORRECT,MASC
impôt sur les sociétés s MASC
IS MASC
impôt sur le revenu des corporations s CORRECT,SEE RECORD,MASC
I.S. CORRECT,MASC
CONT - L'impôt sur les sociétés : il frappe au taux de 50% les bénéfices nets des sociétés de capitaux (sociétés anonymes, sociétés en commandite par actions, sociétés à responsabilité limitée). Sont déductibles du bénéfice imposable : les frais généraux, les amortissements et les provisions. s
English:Taxation
corporation tax s CORRECT
corporation income tax s CORRECT
corporate income tax s CORRECT
corporate tax s CORRECT
DEF - A tax ... levied on the profits of all companies and unincorporated associations. It is calculated after interest and all inland revenue allowances ... but before dividend distribution. ... Corporation tax is designed to encourage the retention of earnings by companies, and thus to stimulate investment. s
1998-10-14





    Reference: http://www.termium.com
    Reference: http://www.granddictionaire.com
Yolanda Broad
United States
Local time: 12:06
Native speaker of: English
PRO pts in pair: 1551
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12 hrs
amount released from special tax-allowable reserves (stocks) net of corporation tax


Explanation:
This answer partly gleaned from the highly-recommended glossary below. I presume that IS is "impôt sur les sociétés"


    Percival, Donaghy & Laidler: European Charts of Accounts w. English translation (France, Germany, Spain); pub. Flambard
Gillian Hargreaves
Local time: 17:06
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 575
Grading comment
Thanks Gillian
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