Glossary entry (derived from question below)
English term or phrase:
brought forward
French translation:
reporté
Added to glossary by
philippe vandevivere
Sep 2, 2011 07:55
12 yrs ago
7 viewers *
English term
France
PhD Biotech & process engineer
Native in: French 
Works in: Dutch to French, English to French, Spanish to French, and 3 more.
brought forward
English to French
Bus/Financial
Accounting
financial statements
The owner’s capital is usually analysed into its component parts:
Capital as at the beginning of the accounting period (i.e. capital ‘brought forward’)
Add additional capital introduced during the period
Add profit earned during the period
Less drawings
Capital as at the end of the accounting period (i.e. capital ‘carried forward’)
Brought forward means ‘brought forward from the previous period’. Carried forward means ‘carried forward to the next period’. The carried forward amount at the end of one period is also the brought forward amount for the next period.
Capital as at the beginning of the accounting period (i.e. capital ‘brought forward’)
Add additional capital introduced during the period
Add profit earned during the period
Less drawings
Capital as at the end of the accounting period (i.e. capital ‘carried forward’)
Brought forward means ‘brought forward from the previous period’. Carried forward means ‘carried forward to the next period’. The carried forward amount at the end of one period is also the brought forward amount for the next period.
Proposed translations
(French)
| 4 +5 | reporté |
FX Fraipont (X)
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Proposed translations
+5
11 mins
Selected
reporté
..
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Note added at 11 mins (2011-09-02 08:07:07 GMT)
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des périodes précédentes
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Note added at 12 mins (2011-09-02 08:08:02 GMT)
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http://www.bdo.ca/fr/library/.../PublicSectorGovernmentTrans...
"Un apport en capital reporté doit être constaté à titre de revenu lorsque ... Les entités n'ont pas le droit d'amortir les apports en capital sur une période plus courte, ... pas tenues de comptabiliser les précédentes subventions d'investissement ..."
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Note added at 11 mins (2011-09-02 08:07:07 GMT)
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des périodes précédentes
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Note added at 12 mins (2011-09-02 08:08:02 GMT)
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http://www.bdo.ca/fr/library/.../PublicSectorGovernmentTrans...
"Un apport en capital reporté doit être constaté à titre de revenu lorsque ... Les entités n'ont pas le droit d'amortir les apports en capital sur une période plus courte, ... pas tenues de comptabiliser les précédentes subventions d'investissement ..."
Peer comment(s):
| agree |
piazza d
5 hrs
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merci!
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| agree |
Isabelle F. BRUCHER (X)
: Au moins quelqu'un qui n'a pas bu, à confondre brought & carried forward! Voir le KudoZ suivant! :)
17 hrs
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merci!
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| agree |
Françoise Vogel
1 day 3 hrs
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merci!
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| agree |
Tony M
: brought forward = reporté / to carry forward = à reporter. These are standard accounting terms.
1 day 5 hrs
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merci!
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| agree |
Savvas SEIMANIDIS
1 day 8 hrs
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merci!
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4 KudoZ points awarded for this answer.
Comment: "merci_"
Discussion
'reporté' = 'carried fwd'
'rapporté' = 'brought fwd'
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