French term
charges externes
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)?
4 | external expenses | joehlindsay |
4 +1 | external costs | Akke Wagenaar |
4 | bought-in services (costs) | rkillings |
3 | operating/running costs | mimi 254 |
Non-PRO (2): cc in nyc, Shannon Summers
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Proposed translations
external expenses
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.
Thanks - the references on the difference between 'charges' and 'expense' in accounting was very helpful. |
operating/running costs
www.businessdictionary.com/definition/running-cost.html
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