Glossary entry

English term or phrase:

Reverse Capitalisation

French translation:

extourne / contrepassation d'écritures d'immobilisations

Added to glossary by Didier Fourcot
Sep 14, 2016 10:50
7 yrs ago
English term

Reverse Capitalisation

English to French Bus/Financial Accounting
Bonjour,

"Reverse Capitalisation
Requirement
The ability to reverse the transaction of an asset capitalisation, provided the transaction number.
Customer Requirement #

The solution allows the reversal of transactions related to asset movements.
This solution is a combination of three stages: selection, proposal and confirmation.
The Asset Reversals requires different information as search criteria and can only be performed on fixed assets transactions."

Merci d'avance.
Change log

Sep 19, 2016 10:39: Didier Fourcot Created KOG entry

Proposed translations

+1
1 hr
Selected

extourne / contrepassation d'écritures d'immobilisations

"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.

Peer comment(s):

agree GILLES MEUNIER
1 hr
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4 KudoZ points awarded for this answer.
2 hrs

contre-passation d'une transaction d'immobilisation

The ability to reverse the transaction of an asset capitalization: il s'agit bien d'une transaction d'immobilisation.

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Note added at 2 hrs (2016-09-14 13:28:00 GMT)
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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.




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Note added at 2 hrs (2016-09-14 13:29:44 GMT)
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http://www.accountingtools.com/questions-and-answers/what-is...
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