résultat imposable

English translation: taxable earnings

07:44 Apr 14, 2021
French to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / Accounting vocabulary
French term or phrase: résultat imposable
In a artists' agency website, offering advice on how to optimise tax when dealing with the leasing of works of art rather than purchasing them. Context: "Le leasing permet aux entreprises de déduire 100 % des loyers versés du **résultat imposable**." Would this be taxable result or taxable profit? Or does it not matter?
Nicky Over
United Kingdom
Local time: 23:42
English translation:taxable earnings
Explanation:
Earnings - as in an earnings statement - arguably including a loss element, even though it has to be added rather than deducted abnd though the venerated accountants on this list may disagree.
Selected response from:

Adrian MM.
Austria
Grading comment
Thanks very much for your help.
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +5taxable earnings
Adrian MM.
4pretax income
Conor McAuley
3 -2tax deductible from profits or income
Lisa Rosengard


  

Answers


1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +5
taxable earnings


Explanation:
Earnings - as in an earnings statement - arguably including a loss element, even though it has to be added rather than deducted abnd though the venerated accountants on this list may disagree.

Example sentence(s):
  • IATE: Not primary 1124482 1 Entry domains: preparation for market [TRADE > marketing] FINANCE (24) COM fr résultat imposable de l'exercice COM en financial year's taxable result

    Reference: http://iate.europa.eu/search/standard/result/1618391062032/1
Adrian MM.
Austria
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 20
Grading comment
Thanks very much for your help.

Peer comments on this answer (and responses from the answerer)
agree  AllegroTrans: "earnings" works for companies albeit there are other equally valid words
1 hr
  -> Thanks, Chris.

neutral  Nikki Scott-Despaigne: "taxable income", "income" perhaps being more common with reference to companies
1 hr
  -> That may be so for CT - UK corporation / US corporate tax purposes, but my point is that earnings arguably encompasses 'résultat' as both a profit and a loss.

agree  Frank Foley: or "taxable revenue" for a more corporate feel.
2 hrs
  -> Thanks and right, Frank, though I had been running scared of 'negative earnings', namely a loss.

agree  SafeTex
4 hrs
  -> Thanks, SafeTex

agree  Sasha Barral-Robinson
21 hrs
  -> Thanks and merci, Sasha.

agree  Julie Barber
1 day 18 mins
  -> Thnaks and merci, Julie.
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
pretax income


Explanation:
Zgaradic-Zirnhelt, Glossaire comptable et financier

Similar terms:

EBIT (earnings before interest and taxes)
https://www.investopedia.com/terms/e/ebit.asp

EBITDA (Earnings before interest, taxes, depreciation, and amortization)
https://www.investopedia.com/terms/e/ebitda.asp

Etc.

--------------------------------------------------
Note added at 13 hrs (2021-04-14 20:52:08 GMT)
--------------------------------------------------

INVESTOPEDIA REFERENCE

What is a pre-tax income?

Pretax earnings is a company's income after all operating expenses, including interest and depreciation, have been deducted from total sales or revenues, but before income taxes have been subtracted.

https://www.investopedia.com/terms/p/pretax-earnings.asp

Conor McAuley
France
Local time: 00:42
Specializes in field
Native speaker of: English
PRO pts in category: 19

Peer comments on this answer (and responses from the answerer)
neutral  AllegroTrans: Surely "imposable" means "taxable", not pretax?// the two concepts are not the same Conor - what is "taxable" and what is "taxed" can well be completely different sums
1 hr
  -> Pretax is taxable, it's seeing the process in a different way Chris -- before your income is taxed, it's taxable. / I've checked it on Investopedia, it's fine. See new post.

neutral  Steve Robbie: V. dubious translation, as the context is whether something is tax-allowabie. "Pre-tax income" implies the number that appears on a P&L. "Taxable income" implies the number on a tax assessment. It's not the same thing, as you know.
5 days
Login to enter a peer comment (or grade)

22 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): -2
tax deductible from profits or income


Explanation:
'The leasing or hiring of the purchase allows business enterprises to deduct takings or revenue completely from the hire purchases or rents paid as tax deductible profits, income or earnings.'

--------------------------------------------------
Note added at 3 days 9 hrs (2021-04-17 17:18:25 GMT) Post-grading
--------------------------------------------------

The source text:
"Le leasing permet aux entreprises de déduire 100% des loyers versés du résultat imposable."
is:
"Leasing allows companies to deduct 100% of the rent (or hire purchase) paid from taxable income."

https://www.deepl.com/translator#fr/en/Le leasing permet aux entreprises de d%C3%A9duire 100%25 des loyers vers%C3%A9s du r%C3%A9sultat imposable.

Example sentence(s):
  • 'La location, le loyage ou l'engagement d'un achât permet aux entreprises de déduire des revenus tout à fait des loyers versés du résultat imposable (des revenus admissibles ou détectables, déductibles).'
Lisa Rosengard
United Kingdom
Local time: 23:42
Native speaker of: English

Peer comments on this answer (and responses from the answerer)
disagree  Daryo: your "explanations" are plain nonsense - only disagree in case anyone not familiar with the subject matter takes them seriously. You got it the wrong way round!
12 hrs

disagree  AllegroTrans: Your "explanation" is not only nonsense it is completely contradictory
1 day 18 hrs
Login to enter a peer comment (or grade)



Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.

KudoZ™ translation help

The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.


See also:
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search