Glossary entry

English term or phrase:

b/d

French translation:

brought down = reporté (compta)

Added to glossary by Christian Fournier
Aug 1, 2016 11:10
7 yrs ago
English term

b/d

English to French Bus/Financial Management comptabilité
"A company discovers that an opening accrual of £14 500 had been incorrectly b/d at the start of the year as a debit balance in the relevant expense account".

L'abréviation b/d revient souvent dans le texte. Quelqu'un sait-il ce à quoi il renvoie ?

Merci
Change log

Aug 8, 2016 08:28: Christian Fournier Created KOG entry

Proposed translations

+1
1 hr
Selected

brought down = reporté

Peer comment(s):

agree Ana Vozone
8 mins
Merci Ana !
Something went wrong...
4 KudoZ points awarded for this answer.
+2
39 mins

brought down = renversé

brought down


Explanation:
Suggestion :

b/d brought down: the opening ledger balance for the period in question

c/d carried down : the balance at the end of a period, which is the amount that you use to begin a new period
Peer comment(s):

agree AllegroTrans
1 min
Thank you
agree papier
14 hrs
Merci
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