Glossary entry (derived from question below)
French term or phrase:
extourne d’une facture non parvenue non fléchée par des dépenses
English translation:
reversal of an accrued, unexpensed invoice
Added to glossary by
Adrian MM.
Nov 3, 2021 15:39
2 yrs ago
25 viewers *
French term
France
Websites and International Development
Native in: English (Variant: UK) 
Works in: French to English, English
extourne d’une facture non parvenue non fléchée par des dépenses
French to English
Bus/Financial
Accounting
Hello,
I am having difficulty with the above phrase, which occurs in the financial report of a French Foundation.
I would be most grateful if one of you could help me with the exact meaning (and English translation) of the above phrase.
Here is the rest of the paragraph in the document :
"Le don XXXXX reçu en 2015 a pour objet le financement sur une durée de
10 ans de cycles de séminaires et de conférences.
Aucune dépense n’a été engagée à ce titre au cours de l’exercice 2020. Néanmoins,
l’extourne d’une facture non parvenue non fléchée par des dépenses a été remontée en
fonds dédié pour MONTANT."
Here is my current attempt - confirmation or correction would be most helpful!!
"However, the reversal of an accrued invoice not allocated to expenditure, amounting to AMOUNT, was reassigned to dedicated funds."
Many thanks in advance,
Jenny
I am having difficulty with the above phrase, which occurs in the financial report of a French Foundation.
I would be most grateful if one of you could help me with the exact meaning (and English translation) of the above phrase.
Here is the rest of the paragraph in the document :
"Le don XXXXX reçu en 2015 a pour objet le financement sur une durée de
10 ans de cycles de séminaires et de conférences.
Aucune dépense n’a été engagée à ce titre au cours de l’exercice 2020. Néanmoins,
l’extourne d’une facture non parvenue non fléchée par des dépenses a été remontée en
fonds dédié pour MONTANT."
Here is my current attempt - confirmation or correction would be most helpful!!
"However, the reversal of an accrued invoice not allocated to expenditure, amounting to AMOUNT, was reassigned to dedicated funds."
Many thanks in advance,
Jenny
Proposed translations
(English)
| 3 | reversal of an accrued, unexpensed invoice |
Adrian MM.
|
| 4 | reversal of an invoice accrual in respect of which no expenditure was ultimately incurred |
Steve Robbie
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Change log
Nov 3, 2021 15:58: Yolanda Broad changed "Term asked" from "l’extourne d’une facture non parvenue non fléchée par des dépenses" to "extourne d’une facture non parvenue non fléchée par des dépenses"
Nov 5, 2021 11:16: Adrian MM. Created KOG entry
Proposed translations
1 hr
Adrian MM.
Austria
Austria
Native in English
Specializes in field
Austria
Retd.T&I, Barrister & Austro-Advokat
Native in: English (Variants: British, Scottish)
Works in: Spanish to English, English to Spanish, French to English, and 5 more.
Related KudoZ points
:
41
Selected
reversal of an accrued, unexpensed invoice
non fléchée vs. non réfléchie par des dépenses > I take 'unflagged by expenses' to mean unexpensed.
Otherwise, pls. refer to the discussion entries for further enlightenment.
Otherwise, pls. refer to the discussion entries for further enlightenment.
Example sentence:
Unexpensed amounts enable budget owners to view the balance of the expense items that have not been submitted yet and is a combination of unsubmitted expense claims and available expenses that are not attached to an expense claim.
Peer comment(s):
| neutral |
Steve Robbie
: Agree with the reading and thanks for clearing my brain fog about "fléchée". But "unexpensed" is too condensed, because making the accrual itself involved booking an expense // "accrued, unexpensed" jars immediately in my accountant's brain
20 mins
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I take your point, but am unsure the accrual process is part of the expensing, besides which I used a 'reverse' translation technique or trick to arrive at my answer: how to translate the pithy 'unexpensed' into a contrived French turn of phrase.
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4 KudoZ points awarded for this answer.
Comment: "Many thanks to all for your help with this!"
1 hr
Steve Robbie
United Kingdom
United Kingdom
Native in English
Specializes in field
United Kingdom
Expertise, accuracy and style
Native in: English 
Works in: German to English, French to English, Dutch to English
Related KudoZ points
:
12
reversal of an invoice accrual in respect of which no expenditure was ultimately incurred
As per discussion, plus Adrian has helped me get my head around "flechéé".
Booking an invoice accrual involves recording an expense in the accounts.
However, if the accrual was too large, or shouldn't have been made at all, then part or all of it will then be reversed.
Reversing the accrual involves reversing the expense.
Reversing an expense, of course, creates a gain, which has been added back to the foundation's funds.
Booking an invoice accrual involves recording an expense in the accounts.
However, if the accrual was too large, or shouldn't have been made at all, then part or all of it will then be reversed.
Reversing the accrual involves reversing the expense.
Reversing an expense, of course, creates a gain, which has been added back to the foundation's funds.
Peer comment(s):
| neutral |
Francois Boye
: How can you write: 'Booking an invoice accrual involves recording an expense in the accounts'? The text is adamant that the said donation is un-expensed.
10 hrs
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In accounting, the standard double-entry for an invoice accrual/FNP is: Credit Liabilities, Debit Expenses. The credit entry puts the accrual on the balance sheet. If the opposite entry were not expensed, there would be nothing to "remonter."
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Discussion
What would be a donation invoice? An acknowledgment of donation? what else?
"Factures non parvenues", as presented in a balance sheet, are called "accrued invoices" in English.
Le montant remonté (ici) = le montant de la FNP.
IMO.
From an accounting point of view, it makes perfect sense that the reversal of an invoice accrual leads to the amount being added back to their available funds. I agree that that's what appears to be happening.
Given that, I would be expecting them to be talking here about the "reversal of an invoice accrual in respect of which no expenditure ultimately arose".
But I can't see clearly how the French can mean that....