This site uses cookies. Some of these cookies are essential to the operation of the site, while others help to improve your experience by providing insights into how the site is being used. For more information, please see the ProZ.com privacy policy.
Cookie settings
Dons de jours
recettes de l'exploitation

Glossary entry

French term or phrase:

compte de résultat analytique

English translation:

detailed/multi-step income statement

Added to glossary by tatyana000
Sep 25, 2019 09:13
4 yrs ago
8 viewers *
French term

compte de résultat analytique

French to English Bus/Financial Accounting
From a company presentation of a consulting firm:

Le P&L ci-contre est issu des travaux de VDD et présente le ***compte de résultat analytique*** consolidé des 4 sociétés formant le Groupe.

It's the analytique part that has me stumped.
Proposed translations (English)
3 +1 detailed/multi-step income statement
4 profit and loss (P&L) account
2 cost accounting report / management accounting report
References
Comptabilité analytique/cost accounting
Compte de résultat analytique

Discussion

tatyana000 (asker) Oct 7, 2019:
I think it's just "detailed" After looking at the table I don't really see how it differs from a regular P&L account, so I agree with @Wolf Draeger that it's just their way of saying "detailed." @Wolf Draeger -- Please suggest this as an answer and I'll award you the points.
@Elisabeth Richard -- Thank you for the explanation. It makes a lot of sense.
Germaine Sep 30, 2019:
Entièrement d'accord avec vous!
Elisabeth Richard Sep 30, 2019:
Et au temps pour moi pour ne pas avoir lu la question de Tatyana avec suffisamment d'attention. Effectivement la formulation d'origine mélange termes français et anglais, et je n'avais pas vu le "consolidé". Donc s'il s'agit bien d'un tableau qui :
- rassemble des données émanant de différents groupes ou filiales
- ET détaille les résultats par activité ou produits
Une périphrase explicative serait probablement la meilleure solution. Quelque chose comme : "consolidated P&L account detailed by activity/product"
Si par contre le tableau ne ressemble pas à ça, il faudra en savoir plus pour se prononcer.
Germaine Sep 28, 2019:
No problem, Elisabeth! I'm merely providing sources to look at, not an opinion (otherwise, I would have agreed with François). Les résultats - 7! - me laissent penser qu'il s'agirait d'une traduction littérale, ce qui plaide en faveur de votre suggestion. Je garde néanmoins un doute aussi. À la rigueur, compte tenu du début de la phrase - Le P&L ci-contre... - (ça sonne "tableau"), je chercherais peut-être autour de "... a Summarized Consolidated Income Statement..."
Elisabeth Richard Sep 28, 2019:
I disagree with you Germaine, http://www.investorguide.com/definition/consolidated-profit-... this type of document aggregates everything instead of separating by product or activity. See Wolf's answer.
Germaine Sep 28, 2019:
Consolidated Analytic Profit and Loss Account
https://www.google.com/search?q="analytic Profit and Loss Ac...
Steve Robbie Sep 25, 2019:
More detailed... I agree with Wolf when he says it could just mean "detailed".

At any rate, I think you should probably call it a "management P&L" or something like that, rather than look for something spuriously precise. Judging by the text you quoted, you've got the actual table on the page in front of you, so you should be able to figure out what it is, and the reader of a VDD report is bound know what it is, no matter what you call it.
Wolf Draeger Sep 25, 2019:
More details? My best guess is one of the types of "costing" income statements like variable costing or ABC costing (see ref entry). Can the client be more specific about which one is the case here?

Unless it just means "detailed"...!

Proposed translations

+1
12 days
Selected

detailed/multi-step income statement

Hard to know exactly what the fr means by *analytique* or whether it's just being used to spruce up the description or impress readers—a term the writer picked up somewhere and is using carelessly here?

You might even consider leaving out "detailed" altogether, since informed readers will be able to tell for themselves whether it is so or not.

--------------------------------------------------
Note added at 12 days (2019-10-07 10:02:27 GMT)
--------------------------------------------------

https://www.principlesofaccounting.com/chapter-5/income-stat...
https://www.myaccountingcourse.com/financial-statements/mult...
https://www.freshbooks.com/hub/accounting/multi-step-income-...
Example sentence:

The detailed consolidated income statement opposite was drawn up under due diligence and covers the four entities that make up the Group.

Reference:

http://www.accountingtools.com/articles/2017/5/17/the-income-statement

http://www.accountingtools.com/articles/2017/5/17/the-multi-step-income-statement

Peer comment(s):
agree Elisabeth Richard : Even though this is a misuse of the word analytique in the original text, but the context proved you right.
1 day 3 hrs
Thanks, Elisabeth, if only misused words were an anomaly :)
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Thanks!"
48 mins

cost accounting report / management accounting report

As Wolf Draeger pointed out, in English the name of the document tends to be focused on the specific method that was used. So ideally, you would get more information on that.
If it's not possible to get that information, this is my suggestion for a general and vague term. Please note I don't think those terms are widely used though. So the question is whether they would be clearly understood or not, and since English is not my native language, I can't speak to that.
Something went wrong...
1 day 7 hrs

profit and loss (P&L) account

Peer comment(s):
neutral Elisabeth Richard : This would just be (one way of translating) compte de résultat, but what about analytique ? -> Answer, yes I skimmed the attachment, nothing there about analytique.
1 day 14 hrs
did you read the attachment?// the attachment says that the P&L account is based on cost accounting. In the absence of cost accounting, the P&L account would be incorrect.
Something went wrong...

Reference comments

20 mins
Reference:

Comptabilité analytique/cost accounting

I also find the Accounting Tools website very useful, here are some links to pages describing different types of costing techniques for the income statement:

https://www.accountingtools.com/articles/what-is-a-variable-...
https://www.accountingtools.com/articles/2017/5/4/absorption...
https://www.accountingtools.com/articles/2017/5/14/activity-...
Reference:

https://fr.wikipedia.org/wiki/Comptabilit%C3%A9_analytique

https://en.wikipedia.org/wiki/Cost_accounting

Peer comments on this reference comment:
agree Elisabeth Richard
30 mins
Something went wrong...
3 days 7 hrs
Reference:

Compte de résultat analytique

Grâce à votre bilan et votre compte de résultat, issus de la comptabilité générale, vous disposez d’une vision globale de la situation financière de votre entreprise… Par les soldes intermédiaires de gestion, vous avez des indications sur votre activité, des ratios qui vous donnent certaines informations… Pour mieux piloter votre entreprise, vous avez besoin de plus de détails, d’une vision opérationnelle de vos résultats, de vos coûts… La comptabilité générale analyse les flux financiers par nature, là où la comptabilité analytique les analyses par destination…

Quelques exemples d’axes d’analyse : par activité… par centre de profit (business unit)… par fonctions... La présentation du résultat de l’entreprise se fera à partir de ces axes (on parle de Reporting ou de Tableaux de Bord) et non plus sous forme de Compte de Résultat classique, même si on y retrouve les principaux indicateurs de la Comptabilité Générale.

Exemples de Compte de Résultat Analytique: [suivent deux tableaux]
Reference:

https://mpc-conseil.fr/a-quoi-sert-une-comptabilite-analytique/

Peer comments on this reference comment:
agree Elisabeth Richard
1 day 16 hrs
Something went wrong...
Close search
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search