Glossary entry

French term or phrase:

créance de l\'actif circulant

English translation:

Other current assets

Added to glossary by Gaurav Sharma
Jul 11, 2014 18:18
9 yrs ago
29 viewers *
French term

créance de l'actif circulant

French to English Bus/Financial Accounting Balancesheet
Other headings are:-

* Produits en cours
* Produits intermédiaires et produits résiduels
* Produits finis
CREANCES DE L’ACTIF CIRCULANT (G)
*Fournisseurs débiteurs, avances et acompte
* Clients et comptes attachées
*Personnel
* Etat
*Comptes de régularisation active

TIA

Discussion

rkillings Jul 12, 2014:
only in Morocco? I don't think so. In 2013 the French government's CNOCP issued an entire working paper devoted to "Norme 9 - Les créances de l'actif circulant". Find and download the PDF using this Google search string:
site:www.economie.gouv.fr Norme_9_creances_EPN.pdf


Daryo Jul 12, 2014:
@Asker http://www.ifrs.org/Pages/default.aspx and http://www.iasplus.com/en/standards/ias both about International Accounting Standards -
you will find there exactly what you need with all the relevant explanations
plus possibly the equivalent sites for accounting standards of the relevant country.
all the rest is second-hand third-hand etc source of information (= to be handled WITH CAUTION)

"CREANCES DE L’ACTIF CIRCULANT (G)" appears ONLY in the accounts of companies from Morocco, so you need to get hold of the explanations for the accounting standards used in Morocco. Canadian Termium may as much help as send you on very thin ice ...

Proposed translations

+1
3 hrs
French term (edited): créances de l'actif circulant
Selected

Other current assets

The items under this heading are all current assets representing claims on other parties (suppliers, customers, employees, government, etc.) -- as opposed to the finished and semi-finished goods, etc. listed previously that are *also* current assets.
With this presentation, it is sufficient and easier to call them simply "Other current assets" than to describe them as claims as in French.
Peer comment(s):

agree Adrian MM. (X)
10 hrs
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Good point rkillings. Many thnx "
2 hrs

current assets

actif circulant = current, floating or circulating assets...
Peer comment(s):

neutral mchd : la demande porte sur : créancs s/actif circulant
19 mins
J'ai consulté une "fiscal balance sheet" et n'ai trouvé que ce terme...qui regroupait les différents items du poste.
Something went wrong...
+1
2 hrs

trade account receivable

An amount claimed for goods or services sold to a customer in the ordinary course of business.

Source: (Termium) Institut canadien des comptables agréés, ©2004.
Peer comment(s):

neutral mchd : on parle de : créance sur actif circulant
14 mins
agree Octavio Armendariz
3 hrs
neutral rkillings : This is part of it, but also included are other current assets not including inventories and cash.
21 hrs
Something went wrong...
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