Jun 14, 2011 10:22
13 yrs ago
29 viewers *
French term

charges externes

French to English Bus/Financial Business/Commerce (general) general business
Hi,

I'm trying to find the closest equivalent to "charges externes" as defined below:

"Ensemble des services achetés à l'extérieur par l'entreprise (par exemple : loyers, frais de téléphone, dépenses d'électricité, frais de déplacements, assurances, honoraires de l'expert-comptable, frais de publicité, etc...)"

The nearest English equivalent I can think of is "operating costs", which however, seems a broader term than "charges externes". Can anyone think of a more precise translation (if there is one)?
Votes to reclassify question as PRO/non-PRO:

Non-PRO (2): cc in nyc, Shannon Summers

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Proposed translations

7 hrs
Selected

external expenses

Operating income is broken down differently in French accounting from US accounting and this item as defined below has no exact counterpart, so the term is hard to find for translation. I don't know about other English speaking countries.

The term 'external expenses' is sometimes used, but not always defined exactly the same as 'charges externes'. I think it's the best you can do.

This is what French accountants mean by charges externes:

Les charges externes regroupent un ensemble de comptes utilisés en comptabilité pour présenter le détail des charges et dépenses engagées par une entreprise autre que salaires, taxes et coûts des ventes.
Les charges externes sont un poste important du compte de résultat.

It is important that the term for 'charges' be translated as 'expense'. Although to laymen cost and expense are synonyms, they are not in formal accounting. The link below explains the difference between cost and expense in formal accounting.
Note from asker:
Thanks - the references on the difference between 'charges' and 'expense' in accounting was very helpful.
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4 KudoZ points awarded for this answer. Comment: "Thanks - the references on the difference between 'charges' and 'expense' in accounting was very helpful."
6 mins

operating/running costs

can't think of something different
www.businessdictionary.com/definition/running-cost.html
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+1
1 hr

external costs

also called hard costs (you can't influence them)
Peer comment(s):

agree cc in nyc
2 hrs
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11 hrs

bought-in services (costs)

BrE. VAT terminology, too.
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