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09:13 Sep 25, 2019 |
French to English translations [PRO] Bus/Financial - Accounting | |||||||
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| Selected response from: Wolf Draeger South Africa Local time: 09:29 | ||||||
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Summary of answers provided | ||||
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4 | profit and loss (P&L) account |
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3 +1 | detailed/multi-step income statement |
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2 | cost accounting report / management accounting report |
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Summary of reference entries provided | |||
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Comptabilité analytique/cost accounting |
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Compte de résultat analytique |
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Discussion entries: 8 | |
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cost accounting report / management accounting report Explanation: 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. |
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profit and loss (P&L) account Explanation: https://www.kashflow.com/accounting-terms/profit-and-loss-ac... |
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detailed/multi-step income statement Explanation: 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(s):
Reference: http://www.accountingtools.com/articles/2017/5/17/the-income... Reference: http://www.accountingtools.com/articles/2017/5/17/the-multi-... |
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Reference: Comptabilité analytique/cost accounting Reference information: 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-... https://fr.wikipedia.org/wiki/Comptabilit%C3%A9_analytique https://en.wikipedia.org/wiki/Cost_accounting |
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Reference: Compte de résultat analytique Reference information: 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] https://mpc-conseil.fr/a-quoi-sert-une-comptabilite-analytique/ |
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