Glossary entry

French term or phrase:

ca comptable

English translation:

book revenue

Added to glossary by Sylvie LE BRAS
Apr 16, 2020 09:05
4 yrs ago
33 viewers *
French term

CA comptable

Non-PRO French to English Bus/Financial Accounting
This is in a graph titled "CHIFFRE D’AFFAIRES & EBITDA"


CA is obviously "chiffre d'affaires," but what about "comptable"?
Change log

Apr 16, 2020 18:05: Rob Grayson changed "Level" from "PRO" to "Non-PRO"

May 11, 2020 08:44: Sylvie LE BRAS Created KOG entry

Votes to reclassify question as PRO/non-PRO:

PRO (1): philgoddard

Non-PRO (3): Yvonne Gallagher, mchd, Rob Grayson

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Discussion

Daryo Apr 16, 2020:
"...le fait qu'il n'y a eu aucun retraitements sur les comptes"

exactly what you would expect: "CA comptable" = turnover as shown in the accounts, i.e. before you start taking out or adding elements depending of what kind of analysis you want to do.
tatyana000 (asker) Apr 16, 2020:
More context I contacted my client regarding the difference between CA and CA comptable, and he instructed to just use "revenue" in the graph, which is great because space is limited. The explanation for "comptable" was "c'était juste pour appuyer sur le fait qu'il n'y a eu aucun retraitements sur les comptes. So perhaps something like non-adjusted revenue in this context?
SafeTex Apr 16, 2020:
@ Rob Hello again
As you have disagreed with my answer and both references, and I was not sure anyway so that is really no problem, and you say you don't want to publish the answer, can you please tell me on "off" (via the Proz email system), what the correct answer is, possibly with a reference? Thanks in advance
SafeTex Apr 16, 2020:
@ Rob Hell Rob

I think that if you look at other recent questions like "valant saisie" or "opérateur de compétence", you could say the same thing (you should know what these words mean)

We all recognize the individual words and quite easily at that but it is their collocation that leaves people puzzled at times.

So I want to agree with tatyana000 on this. I think the question was legitimate, and all the more so as I did not find it easy to locate a definition as to what "CA comptable" could mean plus the fact that I found posts that interpreted "CA comptable in at least two different ways -see my own answer where I discuss this.

Regards

SafeTex

tatyana000 (asker) Apr 16, 2020:
Please be constructive I think you'd probably agree that putting "accounting" and "revenue/turnover" together results in a worthless literal translation. I haven't been able to determine what the difference between "chiffre d'affaires comptable" and just plain "chiffre d'affaires," which is why I'm asking for assistance. If you know, why don't you share? Otherwise, stop trolling!
Rob Grayson Apr 16, 2020:
What hostility? There's no "hostility" in my comment. It's just a straightforward, plain-speaking question and comment.

If you "obviously" know what "comptable" means, why not at least do us the service of sharing what you think the answer might be? Have you done ahny research on this at all?
tatyana000 (asker) Apr 16, 2020:
Why the hostility? Of course, I know what comptable means in the general sense, but I'm trying to figure out what "chiffre d'affaires comptable" means. I have no context other than the fact that it's a figure in a graph. Do you know what it means? If so, please suggest an answer. If not, there's no reason to be a jerk!

Proposed translations

+1
8 hrs
Selected

book revenue

Le CA tel qu'il ressort d'après le bilan comptable

--------------------------------------------------
Note added at 23 heures (2020-04-17 08:46:57 GMT)
--------------------------------------------------

Hi Tatyana,
Please see below:
Lagardère communiquera dorénavant pour Lagardère Unlimited le chiffre d'affaires comptable et la marge brute, calculée en retraitant du chiffre d'affaires comptable l'amortissement des droits sportifs acquis. En effet, aujourd'hui, le chiffre d'affaires comptable de Lagardère Unlimited regroupe, d'une part, des commissions liées aux statuts d'agents, et d'autre part, les contrats de « buy-out » (achat et revente des droits de diffusion des événements sportifs) qui augmentent significativement le chiffre d'affaires comptable avec la valeur d'achat de ces droits.
https://www.lagardere.com/centre-presse/communiques-de-press...

In addition to book revenue, Lagardère will now release gross margin figures for Lagardère Unlimited, corresponding to book revenue less amortization of acquired sporting rights. Currently, book revenue comprises not only agent fees, but also buyout fees (on the purchase and resale of rights to broadcast sports events) that can significantly inflate book revenue.
https://www.lagardere.com/press-room/press-releases/press-re...

On linguee, I have found this for Veolia:
Revenue for 2000 corresponds to book revenue plus revenue from water contracts that had not yet been transferred by Vivendi Universal at year-end 2000. finance.veolia.com
Le chiffre d'affaires 2000 correspond au chiffre d'affaires comptable auquel est ajouté le chiffre d'affaires afférent aux contrats d'eau non encore transférés par Vivendi Universal à fin 2000.

Hope it helps
Note from asker:
Sylvie, do you have a reference for this? When I google "book revenue" I see it used as a verb or revenue from book sales.
Peer comment(s):

agree philgoddard
1 hr
Thank you
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Thank you!"
-2
15 mins

turnover accounting

" in business, turnover accounting is the name given to the analysis of ratios that measure how effectively a business moves through -- turns over -- a given account in the accounting cycle. In most cases, business want to maximize turnover because they only accumulate earnings from a percentage of its sales per unit."
Peer comment(s):

disagree mchd : d'accord avec Rob, cela ne reflète pas la question !
45 mins
disagree Daryo : more or less right words put together in a completely wrong combination
9 hrs
Something went wrong...
-2
2 hrs

accounting amounts

Peer comment(s):

disagree Rob Grayson : A guess, and a wrong one at that.
8 mins
disagree Daryo : what makes you think that IRFS / US GAAP differences in accounting are of any relevance to this ST???
7 hrs
Something went wrong...
-2
6 hrs

Net turnover

Not easy but based on the 1st reference below which says near the end:

"le chiffre d'affaire comptable s'entend comme étant la somme des lignes dans les écritures de ventes ou achats, associées à un code de TVA pour lequel la case "C.A." est cochée".

and other remarks in forums where the same term is taken to be the turnover without any taxes (I assume this means VAT again), I think it may be what I suggested above

However, one or two other forums take it as turnover corresponding to a fiscal period (periode de comptabilité) without defining what the turnover is composed of (with or without VAT?)
Peer comment(s):

disagree Rob Grayson : Um, nope: that would be "chiffre d'affaires net" // No, it's not that either // I know exactly what it is, I've just opted not to share it :) // Care to point out which rule I'm breaking? Oh, that's right, you can't, because I'm not.
15 mins
How convenient That way you can hand out disagrees to everyone without any risk of getting a disagree yourself. You signed the Proz guidelines like "Do not unjustly criticize other professionals or their work" or can't you read ?
disagree Daryo : Where do you see any "net" amount of anything in this ST?
3 hrs
I clearly said that some comments on forums took it to be "TO without taxes" which is in essence net turnover. It's like "compte de résultat" that is often translated as "profit and loss" although you don't see the French words "profit" or "perte" !!!
Something went wrong...
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