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comptes débiteurs de charges

English translation: The "Expenses" Debit Account

16:09 Jan 15, 2002
French to English translations [PRO]
Law/Patents - Law: Taxation & Customs / tax
French term or phrase: comptes débiteurs de charges
Same tax document.
"Sur l'exercise 1998, la société comptabilise en pertes les créances irrécouvrables sur la clintèle. Soit les comptes débiteurs de charges: " (followed by account numbers and amounts). Now I know that comptes débiteurs is usually accounts receivable but am stuck with "charges".
Mary Lalevee
United Kingdom
Local time: 21:47
English translation:The "Expenses" Debit Account
Explanation:
This is a debit account where the company can write off bed debt, among many other miscellaneous "expenses" that do not fit into any other category. The point is that this is a count that takes a minus sign, that is, thes are expenses that are subtracted from gross revenue to arrive at your "bottom line". What is confusing here is the twofold use of the term "débiteur" to refer to individuals/entities vis-à-vis your own business on the one hand, and the accounts that comprise your overall double-entry accounting system on the other:
In your example, accounts receivables is a set of accounts of your clients who are "debtors" to you or your company. But in accounting in general, there are credit accounts and debit accounts that operate together at year's end in a set of operations of addition (credit) accounts) and subtraction (debit) accounts, to produce the Income Statement and the company's year end results. HTH!

See, eg, "La comptabilité des professions libérales" (prepared by Association Agrées), and any number of excellent introductory texts on accounting.
Selected response from:

Germaine A Hoston
Local time: 13:47
Grading comment
Thanks very much.
Mary
4 KudoZ points were awarded for this answer



Summary of answers provided
5The "Expenses" Debit Account
Germaine A Hoston
4compte débiteur is also "debit account"
Parrot


  

Answers


1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
compte débiteur is also "debit account"


Explanation:
Debit account for irrecoverable debt?


    Suggestions from my Business French Dictionary
Parrot
Spain
Local time: 22:47
Works in field
Native speaker of: English
PRO pts in category: 8
Login to enter a peer comment (or grade)

4 hrs   confidence: Answerer confidence 5/5
The "Expenses" Debit Account


Explanation:
This is a debit account where the company can write off bed debt, among many other miscellaneous "expenses" that do not fit into any other category. The point is that this is a count that takes a minus sign, that is, thes are expenses that are subtracted from gross revenue to arrive at your "bottom line". What is confusing here is the twofold use of the term "débiteur" to refer to individuals/entities vis-à-vis your own business on the one hand, and the accounts that comprise your overall double-entry accounting system on the other:
In your example, accounts receivables is a set of accounts of your clients who are "debtors" to you or your company. But in accounting in general, there are credit accounts and debit accounts that operate together at year's end in a set of operations of addition (credit) accounts) and subtraction (debit) accounts, to produce the Income Statement and the company's year end results. HTH!

See, eg, "La comptabilité des professions libérales" (prepared by Association Agrées), and any number of excellent introductory texts on accounting.

Germaine A Hoston
Local time: 13:47
Specializes in field
Native speaker of: English
PRO pts in category: 4
Grading comment
Thanks very much.
Mary
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