May 18, 2018 20:07
6 yrs ago
16 viewers *
French term

opérations diverses

French to English Bus/Financial Accounting
Le journal des opérations diverses en comptabilité, appelé aussi journal des OD, est un document auxiliaire au journal général de comptabilité. Il permet d’enregistrer les opérations comptables qui ne concernent ni le journal des achats, ni le journal des ventes, ni les journaux de trésorerie. Le journal des opérations diverses (OD) permet d’enregistrer des opérations concernant les mouvements de TVA, les provisions, la paie ou encore les écritures rectificatrices des différentes erreurs de saisie qui ont été commises. Notez que le journal comptable est une obligation légale pour les entreprises soumises au régime du réel, afin de suivre toutes ses opérations.
Votes to reclassify question as PRO/non-PRO:

Non-PRO (1): Yvonne Gallagher

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Proposed translations

+2
18 hrs
French term (edited): (journal des) opérations diverses
Selected

general journal


Not a specialist but Ménard defines journal des opérations diverses like this in his Dictionnaire de la comptabilité et de la gestion financière: livre-journal où l'on enregistre chronologiquement les opérations diverses ou celles pour lesquelles il n'existe pas de journal auxiliaire

This is close to the definition given in the question and makes journal des opérations diverses look as if it's the actual term that should be translated, i.e. 'general journal', according to Ménard's translation:

General Journal
Journal (fam.)

Journal général
Synonymes et variantes françaises:
OD (FR + BE)
Journal des opérations diverses (FR + BE)
Journal des OD (fam.)
JG


Just a thought from a non-specialist...

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Note added at 1 day 10 hrs (2018-05-20 06:56:00 GMT)
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"General Journal" is probably better.
Peer comment(s):

agree Yolanda Broad : Good reference.
8 hrs
Thanks
neutral Yvonne Gallagher : no, this is "un document auxiliaire au journal général de comptabilité"
3 days 18 hrs
agree michael10705 (X)
4 days
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4 KudoZ points awarded for this answer. Comment: "Selected automatically based on peer agreement."
4 hrs

various operations

Hope it helps.
Something went wrong...
13 hrs

miscellaneous operations

Something went wrong...
+1
3 days 10 hrs

suspense account

The suspense account is an account within the general journal or general ledger where errors or unidentified transactions are held. Also used for instalment payments where the final amount is unknown etc.
Example sentence:

A suspense account is an account in the general ledger in which amounts are temporarily recorded. The suspense account is used because the proper account could not be determined at the time that the transaction was recorded.

Peer comment(s):

agree Yvonne Gallagher : yes, we're told it's "un document auxiliaire au journal général de comptabilité"
1 day 2 hrs
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Reference comments

43 mins
Reference:

Previous question

Peer comments on this reference comment:

agree Daniel Weston
24 mins
agree writeaway : Lenkl is/was very reliable. another one who is no longer active
25 mins
agree ph-b (X)
10 hrs
agree Chakib Roula : I agree with "miscellaneous"
12 hrs
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