pertes et profits extraordinaires;facture ouverte;revenus intérêts actifs
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01:31 Aug 8, 2000
French to English translations [PRO] Bus/Financial
French term or phrase:pertes et profits extraordinaires;facture ouverte;revenus intérêts actifs
Explanation: I have looked a several sources and not found anything specific. Would a literal translation not work, at least for the first two?
"extraordinary profits and losses"
As to the third term, I am wondering if in fact some punctuation is not missing. Sense can be made of it if you consider that it is just three words :
"income", "interest" and "assets".
I cannot make any sense of the last one if the sense of "actifs" is the adjective "active" which can be applied when referring to markets.
Explanation: pertes et profits extraordinaire = extraordinary profits and losses
NOTE: The standard order in U.S./U.K. accounting practice is as shown, even though the French is literally "extraordinary losses and profits."
facture ouverte = open invoice (i.e., an invoice that has been issued but not paid, either because the payment-due date has not yet arrived, or because this date has passed and the invoiced party still hasn't paid the invoice)
revenus = income or earnings
intérêts = interest
actifs = assets (as opposed to liabilities, which in French is "passifs")
Note that these last three items are individual items, each of which has its own heading (in the case of assets) or one or more line entries (for income/earnings and interest) on a balance sheet or income statement.
These are all standard accounting terms, which appear in both of the following dictionaries. -- Hope this provides some clarification!
Harrap's French and English Business Dictionary (ISBN 0 245-53455-5) Le Robert * Collins du Management ("Le Bilingue des affaires") (ISBN 2 85036 146 1)
Heathcliff United States Local time: 16:47 Native speaker of: English PRO pts in pair: 953