May 21, 2013 12:14
10 yrs ago
13 viewers *
French term

méthode bilantielle du report variable

French to English Bus/Financial Accounting Deferred tax
This occurs in the following sentence under the heading "Deferred tax"

"Les impôts différées sont comptabilisés, en utlisant la méthode bilantielle du report variable, pour toutes les différences temporelles existant à la date de clôture entre la base fiscale des actifs et passifs et leur valeur comptable au bilan."

Discussion

Proposed translations

12 hrs
Selected

liability method

The received translation.

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Note added at 12 hrs (2013-05-22 00:55:47 GMT)
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Nobody remembers what the other method used to be.:-)
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4 KudoZ points awarded for this answer. Comment: "Thanks again for your help."
-1
6 mins

temporary differences

I found this on the website below
Peer comment(s):

disagree writeaway : your answer is the translation for: pour les différences temporelles
44 mins
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6 hrs

accrual accounting method

Accrual accounting: enter the transaction right away on deferred > future or held-over 'variable' credit as an accrual.

vs. cash basis: keeps track of present cashflow.
Example sentence:

With accrual accounting, you record all transactions in the books when they occur, even if no cash changes hands. For example, if you sell on store credit, you record the transaction immediately and enter it into an Accounts Receivable account until you r

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