Mar 1, 2017 15:44
7 yrs ago
26 viewers *
French term

Extourne

French to English Bus/Financial Accounting Auditors\' report
Hi all,

This is taken from an auditors' report for a watch manufacturer (Switzerland).

The page in question is entitled ANNEXE AUX COMPTES 2015
Section: Produits Exceptionnels, uniques ou hors période

Sentence: Extourne provision note de crédit à émettre au 31.12.2014 non justifiée

I have seen "Cancellation of an entry". Would that work here? Unjustified cancellation of provision...

Any suggestions/improvements would be welcome...

Proposed translations

+1
24 mins
Selected

reverse/reversal of an entry

http://www.compta-facile.com/comptabilisation-extournes-cont...

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Note added at 27 mins (2017-03-01 16:11:29 GMT)
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To be more precise: reverse entry/reversal of an entry

http://www.erpgreat.com/financial/reversal-entry-in-accounti...
Note from asker:
Ok, so would the full sentence be "unjustified reversal of the credit note provision issued on 31.12.2014"? I'm not sure if i should open a new thread to tackle this..
Peer comment(s):

agree Rob Grayson : reversal
31 mins
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4 KudoZ points awarded for this answer.
10 mins

Reversed/undone entry

Extourne, en comptabilité, c'est la passation d'une écriture à l'inverse de l'écriture initiale.
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