Glossary entry (derived from question below)
French term or phrase:
états de synthèse
English translation:
Primary financial Statements (plural), Financial Statements
Added to glossary by
Alcasaar
Sep 16, 2010 08:29
13 yrs ago
15 viewers *
French term
état de synthèse
French to English
Bus/Financial
Finance (general)
La fonction d'information de la comptabilité normalisée est essentiellement assurée par les états financiers de fin d'exercice, appelés dans la Norme Comptable : états de synthèse.
1 - Les états de synthèse établis au moins une fois par exercice, à la fin de celui-ci, sont l'expression quasi exclusive de
l'information comptable destinée aux tiers, et constituent le moyen privilégié d'information des dirigeants eux-mêmes sur la situation et la gestion de l'entreprise.
2 - Etablis selon les principes et règles du Code Général de la Normalisation Comptable, ils doivent donner une image fidèle du patrimoine, de la situation financière et des résultats de l'entreprise, même au moyen - dans des cas
exceptionnels à justifier - de dérogations à ces principes et règles, dans l'hypothèse où l'application de ces règles et principes ne permet pas l'obtenir cette image fidèle.
3 - La représentation fidèle du patrimoine, de la situation financière et de la formation des résultats de l'entreprise est assurée par cinq documents formant un tout indissociable :
- le Bilan (BL) ;
- le Compte de Produits et Charges (CPC) ;
- l'Etat des Soldes de Gestion (ESG) ;
- le Tableau de Financement (TF) ;
- l'Etat des Informations Complémentaires (ETIC).
http://www.babfinance.net/index2.php?option=com_content&do_p...
1 - Les états de synthèse établis au moins une fois par exercice, à la fin de celui-ci, sont l'expression quasi exclusive de
l'information comptable destinée aux tiers, et constituent le moyen privilégié d'information des dirigeants eux-mêmes sur la situation et la gestion de l'entreprise.
2 - Etablis selon les principes et règles du Code Général de la Normalisation Comptable, ils doivent donner une image fidèle du patrimoine, de la situation financière et des résultats de l'entreprise, même au moyen - dans des cas
exceptionnels à justifier - de dérogations à ces principes et règles, dans l'hypothèse où l'application de ces règles et principes ne permet pas l'obtenir cette image fidèle.
3 - La représentation fidèle du patrimoine, de la situation financière et de la formation des résultats de l'entreprise est assurée par cinq documents formant un tout indissociable :
- le Bilan (BL) ;
- le Compte de Produits et Charges (CPC) ;
- l'Etat des Soldes de Gestion (ESG) ;
- le Tableau de Financement (TF) ;
- l'Etat des Informations Complémentaires (ETIC).
http://www.babfinance.net/index2.php?option=com_content&do_p...
Proposed translations
(English)
| 4 | Primary financial Statements (plural), Financial Statements |
joehlindsay
|
| 4 +1 | summary (financial) statement |
Evans (X)
|
References
| http://www.proz.com/kudoz/french_to_engl... |
Michael H G (X)
|
Change log
Sep 16, 2010 08:44: writeaway changed "Field" from "Other" to "Bus/Financial" , "Field (specific)" from "Business/Commerce (general)" to "Finance (general)"
Proposed translations
1 day 14 hrs
Selected
Primary financial Statements (plural), Financial Statements
This is for the French accounting system to US usage. For other French and English speaking countries, this may differ.
Usually in formal accounting just the heading 'Financial Statements' (in the plural) is used for États de Synthèse or 'Primary Accounting Statements'.
États de Synthèse are synonymous with "États Financiers de Base" and "États Financiers de Réference". in my accounting dictionary.
Here is a good basic definition of the "Primary Financial Statement":
Financial statements are documents, providing information about the different fiscal activities of a company. Revenues earned, losses incurred, debts, assets, liabilities and other details of the financial performance of the company are enlisted in a financial statement. Basically, there are four types of primary financial statements. The primary financial statements are balance sheet, income statement, statement of retained earnings and cash flow statement.
For the sake of convenience, the income statement is first dealt with, followed by the cash flow statement and then the balance sheet. The fourth type of primary financial statement- the statement of retained earnings can come in the fourth position. This is because, many values required in the balance sheet is obtained from the cash flow statement and income statement. Information on the four types primary financial statements are given below: (See link below for more)
There are other details beyond the scope of this posting.
I haven't ever heard the term "Summary Financial Statement" and I find a few UK hits for the term on google. I don't know if it is the same thing or not. The term "Summary Financial Statement" does not appear in Ménard's Accounting Dictionary.
It does make sense in a descriptive sense, but accountants are usually sticklers for standard terminology.
Ménard's Dictionnaire de la Comptabilité et de la Gestion Financière does confirm the French translations as "Primary Financial Statements" and just "Financial Statements". In the US, companies usually just say "financial statements" and it is understood that they are primary financial statements. There are myriad other financial statements companies release, bu the above are th primary financial statements.
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Note added at 1 day19 hrs (2010-09-18 03:39:19 GMT)
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To contrast the difference between 'primary financial statements' and 'summary financial statements', let me post this definition from the Oxford Dictionary of Business of 'summary financial statements' to be contrasted with the above definition:
summary financial statement: An abbreviated form of the annual accounts and report that, providing certain conditions are met, may be sent by listed companies to their shareholders instead of the …
The term 'annual accounts' cited is close to "the primary financial statements". 'Summary' does mean abbreviated accounts.
Usually in formal accounting just the heading 'Financial Statements' (in the plural) is used for États de Synthèse or 'Primary Accounting Statements'.
États de Synthèse are synonymous with "États Financiers de Base" and "États Financiers de Réference". in my accounting dictionary.
Here is a good basic definition of the "Primary Financial Statement":
Financial statements are documents, providing information about the different fiscal activities of a company. Revenues earned, losses incurred, debts, assets, liabilities and other details of the financial performance of the company are enlisted in a financial statement. Basically, there are four types of primary financial statements. The primary financial statements are balance sheet, income statement, statement of retained earnings and cash flow statement.
For the sake of convenience, the income statement is first dealt with, followed by the cash flow statement and then the balance sheet. The fourth type of primary financial statement- the statement of retained earnings can come in the fourth position. This is because, many values required in the balance sheet is obtained from the cash flow statement and income statement. Information on the four types primary financial statements are given below: (See link below for more)
There are other details beyond the scope of this posting.
I haven't ever heard the term "Summary Financial Statement" and I find a few UK hits for the term on google. I don't know if it is the same thing or not. The term "Summary Financial Statement" does not appear in Ménard's Accounting Dictionary.
It does make sense in a descriptive sense, but accountants are usually sticklers for standard terminology.
Ménard's Dictionnaire de la Comptabilité et de la Gestion Financière does confirm the French translations as "Primary Financial Statements" and just "Financial Statements". In the US, companies usually just say "financial statements" and it is understood that they are primary financial statements. There are myriad other financial statements companies release, bu the above are th primary financial statements.
--------------------------------------------------
Note added at 1 day19 hrs (2010-09-18 03:39:19 GMT)
--------------------------------------------------
To contrast the difference between 'primary financial statements' and 'summary financial statements', let me post this definition from the Oxford Dictionary of Business of 'summary financial statements' to be contrasted with the above definition:
summary financial statement: An abbreviated form of the annual accounts and report that, providing certain conditions are met, may be sent by listed companies to their shareholders instead of the …
The term 'annual accounts' cited is close to "the primary financial statements". 'Summary' does mean abbreviated accounts.
Reference:
http://finance.mapsofworld.com/financial-report/statement/primary-financial-statements.html
4 KudoZ points awarded for this answer.
Comment: "Muchas gracias"
+1
8 mins
summary (financial) statement
with or without "financial", this is a common term.
see
http://www.bg-
group.com/InvestorRelations/Reports/Pages/SFSAnnualReview.aspx
see
http://www.bg-
group.com/InvestorRelations/Reports/Pages/SFSAnnualReview.aspx
Peer comment(s):
| agree |
Catharine Cellier-Smart
9 mins
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thanks, Catharine
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| neutral |
joehlindsay
: Unless it is different in Britain, which I haven't seen evidence of, a summary financial statement is different from a 'primary financial statement which is what this is. I will post the definition of a summary financial statement in the space below.
1 day 18 hrs
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Reference comments
1 hr
Reference:
Peer comments on this reference comment:
| disagree |
joehlindsay
: Unfortunately the previous asker selected the incorrect term. The correct term "primary financial statements' was proposed with a confidence level of 5. The asker selected the wrong answer.
1 day 17 hrs
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Thanks for your comment Joeh. I posted the link just for information, not that I agree with the asker's choice.
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Discussion