charges de capital
English translation: amounts charged to capital
| 17:30 Jul 30, 2014 |
| French to English translations [PRO] Law/Patents - Finance (general) / correspondence between French and English accounting terms | |||||||
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|  Selected response from: njrobertson United Kingdom Local time: 14:04 | ||||||
Grading comment
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| Summary of answers provided | ||||
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| 4 +1 | working capital charges |
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| 3 | amounts charged to capital |
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| Summary of reference entries provided | |||
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| Definition of capital charge and capital charge rate |
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Answers
2 hrs confidence: 
peer agreement (net): +1
peer agreement (net): +1working capital charges Explanation: As opposed to financial capital, etc. Say, you have a $100 chair and you are calculating depreciation. Or a computer, or a shovel ... Textbook case. That's what it looks like to me. I think "capital charges" alone would also suffice. |
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14 hrs confidence:
amounts charged to capital Explanation: Without a bit more context regarding the dispute, it would seem to me that the issue is the amount of profit which determines the employee's remuneration. Consequently, the issue is the correct allocation of costs between income and capital in the accounts. Hence the need to verify whether charges to capital had been included in the P&L (income statement). |
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Reference comments
3 hrs |
| Reference: Definition of capital charge and capital charge rate Reference information: Capital charge rate Definition: The capital charge is the cost of capital times the amount of invested capital. This capital charge is a dollar amount. By capital charge rate is just the cost of capital. In other words, the capital charge rate is the rate or return required on invested capital. Read more: http://www.nasdaq.com/investing/glossary/c/capital-charge-ra... Reference: http://www.nasdaq.com/investing/glossary/c/capital-charge-ra... |
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