Reverse Capitalisation
French translation: extourne / contrepassation d'écritures d'immobilisations
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| 10:50 Sep 14, 2016 |
| English to French translations [PRO] Bus/Financial - Accounting | |||||||
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|  Selected response from: Didier Fourcot Local time: 22:09 | ||||||
Grading comment
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| Summary of answers provided | ||||
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| 4 +1 | extourne / contrepassation d'écritures d'immobilisations |
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| 4 | contre-passation d'une transaction d'immobilisation |
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Answers
1 hr confidence: 
peer agreement (net): +1
peer agreement (net): +1| reverse capitalisation extourne / contrepassation d'écritures d'immobilisations Explanation: "reverse" c'est une écriture de même montant en sens opposé entre deux comptes. Le français utilise extourne ou contrepassation, selon les glossaires de chacun http://www.compta-facile.com/comptabilisation-extournes-cont... La "capitalisation" sans doute expliquée ailleurs dans le document est probablement une inscription au registre des immobilisations. https://www.l-expert-comptable.com/a/37719-saisir-les-ecritu... Ce n'est pas une écriture couramment extournée, mais de plus en plus de logiciels autorisent la sélection de toute écriture pour contrepassation. |
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2 hrs confidence:
| reverse capitalisation contre-passation d'une transaction d'immobilisation Explanation: The ability to reverse the transaction of an asset capitalization: il s'agit bien d'une transaction d'immobilisation. -------------------------------------------------- Note added at 2 hrs (2016-09-14 13:28:00 GMT) -------------------------------------------------- Capitalization has two meanings in accounting and finance. In accounting, capitalization is an accounting rule used primarily by asset-intensive companies such as manufacturing or construction. In finance, capitalization is a quantitative assessment of a firm's capital structure. -------------------------------------------------- Note added at 2 hrs (2016-09-14 13:29:44 GMT) -------------------------------------------------- http://www.accountingtools.com/questions-and-answers/what-is... |
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