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extourne de clôture non passée

English translation: reversal (at year end) of an unrecorded entry

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:extourne de clôture non passée
English translation:reversal (at year end) of an unrecorded entry
Entered by: Wendy Cummings

09:28 Jun 24, 2013
French to English translations [PRO]
Bus/Financial - Finance (general)
French term or phrase: extourne de clôture non passée
This document describes the types of losses that can affect each of a company's (a large banking group) functions (e.g. HR, Finance, Legal, Compliance).

Exemples de pertes pouvant relever la filière Finance :
- Erreurs d'exécution
*Erreurs dans la valorisation des positions de change dans les comptes cash : mauvaise valorisation ou extourne de clôture non passée.

I cannot make out what this means, so all and any help will be appreciated.
Thanks

Wendy
Wendy Cummings
United Kingdom
Local time: 17:31
reversal of non-recorded closing entry
Explanation:
Ecriture de clôture
Écriture passée par le comptable à la fin de l'exercice afin de virer les soldes des comptes de produits et de charges dans le compte sommaire des résultats et, de là, dans le compte avoir du propriétaire. Cette écriture sert aussi à virer les retraits et les apports dans le compte avoir du propriétaire.

Reversal of a closing entry/document that was not recorded in accounting. This would be a loss because that amt was not accounted for. Closing means end of financial year.
Selected response from:

Sandra & Kenneth Grossman
Israel
Local time: 19:31
Grading comment
I agree with Tim insofar as I think the word order/meaning has got confused, and this should be "reversal, at year end, of an entry that was not actually recorded".
2 KudoZ points were awarded for this answer



Summary of answers provided
2 -1reversal of non-recorded closing entry
Sandra & Kenneth Grossman


  

Answers


1 hr   confidence: Answerer confidence 2/5Answerer confidence 2/5 peer agreement (net): -1
reversal of non-recorded closing entry


Explanation:
Ecriture de clôture
Écriture passée par le comptable à la fin de l'exercice afin de virer les soldes des comptes de produits et de charges dans le compte sommaire des résultats et, de là, dans le compte avoir du propriétaire. Cette écriture sert aussi à virer les retraits et les apports dans le compte avoir du propriétaire.

Reversal of a closing entry/document that was not recorded in accounting. This would be a loss because that amt was not accounted for. Closing means end of financial year.

Sandra & Kenneth Grossman
Israel
Local time: 19:31
Works in field
Native speaker of: Native in EnglishEnglish, Native in RomanianRomanian
PRO pts in category: 93
Grading comment
I agree with Tim insofar as I think the word order/meaning has got confused, and this should be "reversal, at year end, of an entry that was not actually recorded".

Peer comments on this answer (and responses from the answerer)
disagree  Tim Webb: Your translation does not seem to match your explanation. Would "reversing entries not recorded at year-end" be better?
11 mins
  -> Closing entries are journal entries made at the end of an accounting period. This is the term. http://en.wikipedia.org/wiki/Closing_entries
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