# Translation of Odoo Server.
# This file contains the translation of the following modules:
# * accountant_knowledge
#
# "Manon Rondou (ronm)" <ronm@odoo.com>, 2025, 2026.
# "Cécile Collart (cco)" <cco@odoo.com>, 2025.
# Weblate <noreply-mt-weblate@weblate.org>, 2025.
msgid ""
msgstr ""
"Project-Id-Version: Odoo Server 19.0+e\n"
"Report-Msgid-Bugs-To: \n"
"POT-Creation-Date: 2026-04-10 18:47+0000\n"
"PO-Revision-Date: 2026-05-05 15:08+0000\n"
"Last-Translator: \"Manon Rondou (ronm)\" <ronm@odoo.com>\n"
"Language-Team: French <https://translate.odoo.com/projects/odoo-19/"
"accountant_knowledge/fr/>\n"
"Language: fr\n"
"MIME-Version: 1.0\n"
"Content-Type: text/plain; charset=UTF-8\n"
"Content-Transfer-Encoding: \n"
"Plural-Forms: nplurals=2; plural=n > 1;\n"
"X-Generator: Weblate 5.17\n"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_attestation
msgid "(description and of the issue, uncertainty, or limitation)"
msgstr "(description du problème, de l'incertitude ou de la limitation)"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_income_statement
msgid "0,00<br>"
msgstr "0,00<br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_commitments_and_guarantees
msgid "0.0<br>"
msgstr "0.0<br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_asset_information
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_changes_in_accounting_policies
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_commitments_and_guarantees
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_income_statement
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_liabilities_information
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_significant_events
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_taxation
msgid "<em>To be completed...</em>"
msgstr "<em>A compléter...</em>"

#. module: accountant_knowledge
#: model_terms:ir.ui.view,arch_db:accountant_knowledge.audit_report_view_kanban
msgid "<i class=\"fa fa-fw fa-building me-2\" title=\"Company\"/>"
msgstr "<i class=\"fa fa-fw fa-building me-2\" title=\"Société\"/>"

#. module: accountant_knowledge
#: model_terms:ir.ui.view,arch_db:accountant_knowledge.audit_report_view_kanban
msgid "<i class=\"fa fa-fw fa-calendar me-2\" title=\"Calendar\"/>"
msgstr "<i class=\"fa fa-fw fa-calendar me-2\" title=\"Calendrier\"/>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_supporting_documents
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_tax_package
msgid ""
"<strong class=\"o-upload-link\">Upload files</strong> to include in the PDF "
"report."
msgstr ""
"<strong class=\"o-upload-link\">Uploader des fichiers</strong> à inclure "
"dans le rapport PDF."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_non_standard_transactions
msgid "<strong>Additional Information</strong><br>"
msgstr "<strong>Informations Complémentaires</strong><br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid "<strong>Buildings, Fixtures, and Fittings</strong>"
msgstr "<strong>Bâtiments, installations et aménagements</strong>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_income_statement
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_workforce
msgid "<strong>Category</strong><br>"
msgstr "<strong>Catégorie</strong><br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid ""
"<strong>Componentized assets</strong>: The company was unable to identify "
"componentized assets, or the decomposition of such assets does not have a "
"material impact."
msgstr ""
"<strong>Actifs décomposés</strong> : L’entreprise n’a pas pu identifier "
"d’actifs décomposés, ou la décomposition de ces actifs n’a pas d’incidence "
"significative."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_commitments_and_guarantees
msgid "<strong>Depreciation - Cumulative</strong><br>"
msgstr "<strong>Amortissement – Cumulé</strong><br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_commitments_and_guarantees
msgid "<strong>Depreciation - Current Year</strong><br>"
msgstr "<strong>Amortissement – Exercice en cours</strong><br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_transactions_with_management
msgid "<strong>Description</strong><br>"
msgstr "<strong>Description</strong><br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_income_statement
msgid "<strong>Domestic</strong><br>"
msgstr "<strong>National</strong><br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_commitments_and_guarantees
msgid "<strong>Entry Cost</strong><br>"
msgstr "<strong>Coût d’entrée</strong><br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid "<strong>Equipment and Tools</strong>"
msgstr "<strong>Équipement et outils</strong>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid "<strong>Intangible Assets</strong>"
msgstr "<strong>Immobilisations incorporelles</strong>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_income_statement
msgid "<strong>International</strong><br>"
msgstr "<strong>International</strong><br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_commitments_and_guarantees
msgid "<strong>Items</strong><br>"
msgstr "<strong>Éléments</strong><br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_workforce
msgid "<strong>Men</strong><br>"
msgstr "<strong>Hommes</strong><br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_non_standard_transactions
msgid "<strong>Name</strong><br>"
msgstr "<strong>Nom</strong><br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_non_standard_transactions
msgid "<strong>Nature of Relationship</strong><br>"
msgstr "<strong>Nature de la relation</strong><br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_income_statement
msgid "<strong>Net Exceptional Result</strong><br>"
msgstr "<strong>Résultat exceptionnel net</strong><br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_commitments_and_guarantees
msgid "<strong>Net Value</strong><br>"
msgstr "<strong>Valeur nette</strong><br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_liabilities_information
msgid "<strong>Nominal Value per Share</strong><br>"
msgstr "<strong>Valeur nominale par action</strong><br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid ""
"<strong>Non-componentized assets</strong>: Benefiting from tolerance "
"measures, the company has chosen to maintain the existing useful life "
"periods for the depreciation of non-componentized assets."
msgstr ""
"<strong>Actifs non décomposés</strong> : Bénéficiant de mesures de "
"tolérance, l’entreprise a choisi de conserver les durées d’utilité "
"existantes pour l’amortissement des actifs non décomposés."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_liabilities_information
msgid "<strong>Number of Shares</strong><br>"
msgstr "<strong>Nombre d’actions</strong><br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid "<strong>Other Tangible Assets</strong>"
msgstr "<strong>Autres immobilisations corporelles</strong>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_liabilities_information
msgid "<strong>Share Capital</strong><br>"
msgstr "<strong>Capital social</strong><br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_commitments_and_guarantees
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_income_statement
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_workforce
msgid "<strong>Total</strong><br>"
msgstr "<strong>Total</strong><br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_non_standard_transactions
msgid "<strong>Transaction Amount During the Period</strong><br>"
msgstr "<strong>Montant des transactions au cours de la période</strong><br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_workforce
msgid "<strong>Women</strong><br>"
msgstr "<strong>Femmes</strong><br>"

#. module: accountant_knowledge
#: model:knowledge.article.template.category,name:accountant_knowledge.knowledge_article_template_category_accounting
msgid "Accounting"
msgstr "Comptabilité"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_account_principles_and_methods
msgid "Accounting Principles and Methods"
msgstr "Principes et méthodes comptables"

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_account_principles_and_methods
msgid "Accounting principles and methods"
msgstr "Principes et méthodes comptables"

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_additional_information
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_additional_information
msgid "Additional Information"
msgstr "Informations supplémentaires"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_resources
msgid ""
"Advances received from public or private organizations to finance the "
"company's activities, for which repayment is conditional, are presented "
"under equity in the balance sheet as \"Other Equity.\" Corresponding "
"interest expenses are recorded as liabilities under \"Loans and Other "
"Financial Debts.\""
msgstr ""
"Les avances reçues d’organismes publics ou privés pour financer les "
"activités de l’entreprise, dont le remboursement est conditionnel, sont "
"présentées au passif du bilan sous \"Autres capitaux propres\". Les charges "
"d’intérêts correspondantes sont comptabilisées au passif sous \"Emprunts et "
"autres dettes financières.\""

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_asset_information
msgid "Aged Payable"
msgstr "Échéancier fournisseurs"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_asset_information
msgid "Aged Receivable"
msgstr "Échéancier clients"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_taxation
msgid "Amount:"
msgstr "Montant :"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_income_statement
msgid "Amount<br>"
msgstr "Montant<br>"

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_annexes
msgid "Annexes"
msgstr "Annexes"

#. module: accountant_knowledge
#: model:ir.model,name:accountant_knowledge.model_audit_report
#: model:ir.ui.menu,name:accountant_knowledge.menu_action_accountant_audit_report
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_audit_report
msgid "Annual Report"
msgstr "Rapport annuel"

#. module: accountant_knowledge
#: model:ir.model.fields,field_description:accountant_knowledge.field_audit_report__knowledge_template_article_id
#: model:ir.model.fields,field_description:accountant_knowledge.field_knowledge_article__is_audit_report_template
msgid "Annual Report Template"
msgstr "Modèle de rapport annuel"

#. module: accountant_knowledge
#: model:ir.actions.act_window,name:accountant_knowledge.action_audit_report
msgid "Annual Reports"
msgstr "Rapports annuels"

#. module: accountant_knowledge
#: model:ir.model.fields,field_description:accountant_knowledge.field_audit_report__knowledge_article_id
msgid "Article"
msgstr "Article"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_attestation
msgid ""
"As a result of these findings, and due to their significant effect, we are "
"unable to confirm the overall consistency and plausibility of the interim "
"financial statements attached to this statement."
msgstr ""
"À la suite de ces constatations, et en raison de leur effet significatif, "
"nous ne sommes pas en mesure de confirmer la cohérence et la plausibilité "
"globales des états financiers intermédiaires joints à la présente "
"déclaration."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_attestation
msgid ""
"As chartered accountants, we have carried out a compilation of the interim "
"financial statements of {{ company name }} for the period from {{ start of "
"period }} to {{ end of period }}, which include the following key figures:"
msgstr ""
"En tant qu’experts-comptables, nous avons effectué une compilation des états "
"financiers intermédiaires de {{ company name }} pour la période du {{ start "
"of period }} au {{ end of period }}, qui comprennent les principaux chiffres "
"suivants :"

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_asset_information
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_asset_information
msgid "Asset Information"
msgstr "Informations sur les actifs"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_research_and_development_costs
msgid ""
"At each reporting date, and whenever there is an indication of impairment, "
"the capitalized development costs are reviewed to confirm that the project "
"continues to meet the criteria for recognition as an asset. If these "
"criteria are no longer met, an impairment loss or exceptional amortization "
"is recorded accordingly."
msgstr ""
"À chaque date de clôture, et chaque fois qu’il existe un indice de perte de "
"valeur, les coûts de développement immobilisés sont réexaminés afin de "
"confirmer que le projet continue de satisfaire aux critères de "
"comptabilisation en tant qu’actif. Si ces critères ne sont plus remplis, une "
"dépréciation ou un amortissement exceptionnel est enregistré en conséquence."

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_attestation
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_attestation
msgid "Attestation"
msgstr "Attestation"

#. module: accountant_knowledge
#: model:ir.model.fields,field_description:accountant_knowledge.field_knowledge_article__audit_report_id
msgid "Audit Report"
msgstr "Rapport d'audit"

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_balance_sheet
msgid "Balance Sheet"
msgstr "Bilan"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_attestation
msgid ""
"Based on our procedures, we have not identified any matters that would call "
"into question the overall consistency and plausibility of the interim "
"financial statements as attached to this statement."
msgstr ""
"Sur la base de nos procédures, nous n’avons pas identifié d’éléments "
"remettant en cause la cohérence et la plausibilité globales des états "
"financiers intermédiaires joints à la présente déclaration."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_commitments_and_guarantees
msgid "Buildings<br>"
msgstr "Bâtiments<br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_resources
msgid "Capital Increase Costs"
msgstr "Frais d’augmentation de capital"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_resources
msgid ""
"Capital increase costs are recorded directly on the balance sheet as a "
"deduction from the share premium."
msgstr ""
"Les frais d’augmentation de capital sont enregistrés directement au bilan en "
"déduction de la prime d’émission."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_research_and_development_costs
msgid "Capitalization of Development Costs"
msgstr "Capitalisation des coûts de développement"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_resources
msgid "Cash and Cash Equivalents"
msgstr "Trésorerie et équivalents de trésorerie"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_resources
msgid "Cash on hand and bank balances are recorded at their nominal value"
msgstr ""
"Les liquidités et soldes bancaires sont enregistrés à leur valeur nominale"

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_cash_flow_statement
msgid "Cash-Flow Statement"
msgstr "Tableau des flux de trésorerie"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_changes_in_accounting_policies
msgid "Change in Accounting Estimate"
msgstr "Changement d’estimation comptable"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_changes_in_accounting_policies
msgid "Change in Accounting Standards"
msgstr "Changement de normes comptables"

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_changes_in_accounting_policies
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_changes_in_accounting_policies
msgid "Changes in Accounting Policies"
msgstr "Changements de méthodes comptables"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_asset_information
msgid "Changes in Fixed Assets"
msgstr "Changements dans les immobilisations"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_income_statement
msgid "Comments<br>"
msgstr "Commentaires<br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid "Commercial buildings: 20 to 50 years"
msgstr "Bâtiments commerciaux : de 20 à 50 ans"

#. module: accountant_knowledge
#: model:ir.model.fields,field_description:accountant_knowledge.field_audit_report__company_id
msgid "Company"
msgstr "Société"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid "Computer equipment: 5 years"
msgstr "Matériel informatique : 5 ans"

#. module: accountant_knowledge
#: model_terms:ir.ui.view,arch_db:accountant_knowledge.audit_report_view_kanban
msgid "Configure"
msgstr "Configurer"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_account_principles_and_methods
msgid "Consistency of accounting methods from one period to another;"
msgstr "Constance des méthodes comptables d’une période à l’autre ;"

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_contextual_information
msgid "Contextual Information"
msgstr "Informations contextuelles"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_changes_in_accounting_policies
msgid "Correction of Errors"
msgstr "Correction d'erreurs"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_inventory_overview
msgid "Costs related to under-activity are excluded from the inventory value."
msgstr ""
"Les coûts liés à la sous-activité sont exclus de la valeur d’inventaire."

#. module: accountant_knowledge
#: model:ir.actions.act_window,name:accountant_knowledge.action_audit_report_quick_create
#: model_terms:ir.actions.act_window,help:accountant_knowledge.action_audit_report
msgid "Create an Annual Report"
msgstr "Créer un rapport annuel"

#. module: accountant_knowledge
#: model:ir.model.fields,field_description:accountant_knowledge.field_audit_report__create_uid
msgid "Created by"
msgstr "Créé par"

#. module: accountant_knowledge
#: model:ir.model.fields,field_description:accountant_knowledge.field_audit_report__create_date
msgid "Created on"
msgstr "Créé le"

#. module: accountant_knowledge
#. odoo-javascript
#: code:addons/accountant_knowledge/static/src/editor/embedded_components/backend/account_report/account_report.xml:0
msgid "Customize"
msgstr "Personnaliser"

#. module: accountant_knowledge
#: model_terms:ir.actions.act_window,help:accountant_knowledge.action_audit_report
msgid "Customize all of its content.<br>Add sections, pages, or attachments"
msgstr ""
"Personnalisez tout son contenu.<br>Ajoutez des sections, des pages ou des "
"pièces jointes"

#. module: accountant_knowledge
#: model_terms:ir.ui.view,arch_db:accountant_knowledge.audit_report_view_form
msgid "Dates"
msgstr "Dates"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_asset_information
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_income_statement
msgid "Deferred Expenses"
msgstr "Charges constatées d'avance"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_income_statement
msgid "Deferred Revenues"
msgstr "Produits constatés d'avance"

#. module: accountant_knowledge
#: model_terms:ir.ui.view,arch_db:accountant_knowledge.audit_report_view_kanban
msgid "Delete"
msgstr "Effacer"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid "Depreciation Period"
msgstr "Période d’amortissement"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_liabilities_information
msgid "Depreciation Schedule"
msgstr "Plan d’amortissement"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_asset_information
msgid "Depreciation and Impairment"
msgstr "Amortissements et dépréciations"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid ""
"Depreciation is calculated using either the straight-line or declining "
"balance method, based on the estimated useful life of the assets."
msgstr ""
"L’amortissement est calculé selon la méthode linéaire ou dégressive, en "
"fonction de la durée d’utilité estimée des immobilisations."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_commitments_and_guarantees
msgid ""
"Describe the nature and amounts of commitments given, received, and "
"reciprocal"
msgstr ""
"Décrivez la nature et les montants des engagements donnés, reçus et "
"réciproques"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_liabilities_information
msgid ""
"Describe the nature of each provision recorded during the period. For each, "
"indicate the opening balance, any additional provisions (dotations), any "
"amounts reversed (reprises), and the closing balance at the end of the "
"period."
msgstr ""
"Décrivez la nature de chaque provision comptabilisée au cours de la période. "
"Pour chacune, indiquez le solde d’ouverture, les dotations supplémentaires, "
"les montants repris et le solde de clôture à la fin de la période."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_changes_in_accounting_policies
msgid "Describe the nature of the error corrected."
msgstr "Décrivez la nature de l’erreur corrigée."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_income_statement
msgid "Description<br>"
msgstr "Description<br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_asset_information
msgid ""
"Detail and explain the key changes in fixed assets — purchases, sales, and "
"adjustments — over the period for clear tracking of asset value evolution."
msgstr ""
"Décrivez et expliquez les principales variations des actifs immobilisés "
"(acquisitions, cessions et ajustements) au cours de la période afin de "
"permettre un suivi clair de l’évolution de la valeur des immobilisations."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_taxation
msgid ""
"Detail the factors affecting future tax liabilities and the impact of tax "
"valuation adjustments."
msgstr ""
"Décrivez les facteurs ayant une incidence sur les obligations fiscales "
"futures ainsi que l’impact des ajustements de valorisation fiscale."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_asset_information
msgid "Details on Inventories and Work-in-Progress"
msgstr "Détails sur les stocks et les travaux en cours"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid ""
"Directly attributable costs incurred to bring the asset to working condition "
"for its intended use;"
msgstr ""
"Coûts directement attribuables engagés pour mettre l’immobilisation en état "
"de fonctionnement pour l’usage auquel elle est destinée ;"

#. module: accountant_knowledge
#. odoo-javascript
#: code:addons/accountant_knowledge/static/src/components/export_audit_report_to_pdf_dialog/export_audit_report_to_pdf_dialog.xml:0
#: model_terms:ir.ui.view,arch_db:accountant_knowledge.audit_report_view_form
msgid "Discard"
msgstr "Ignorer"

#. module: accountant_knowledge
#: model:ir.model.fields,field_description:accountant_knowledge.field_audit_report__display_name
#: model:ir.model.fields,field_description:accountant_knowledge.field_ir_actions_report__display_name
#: model:ir.model.fields,field_description:accountant_knowledge.field_knowledge_article__display_name
msgid "Display Name"
msgstr "Nom d'affichage"

#. module: accountant_knowledge
#: model:ir.model.fields.selection,name:accountant_knowledge.selection__audit_report__status__done
#: model_terms:ir.ui.view,arch_db:accountant_knowledge.audit_report_view_kanban
#: model_terms:ir.ui.view,arch_db:accountant_knowledge.audit_report_view_search
msgid "Done"
msgstr "Fait"

#. module: accountant_knowledge
#. odoo-javascript
#: code:addons/accountant_knowledge/static/src/components/export_audit_report_to_pdf_dialog/export_audit_report_to_pdf_dialog.xml:0
#: code:addons/accountant_knowledge/static/src/components/options_dropdown/options_dropdown.xml:0
msgid "Download Annual Report"
msgstr "Télécharger le rapport annuel"

#. module: accountant_knowledge
#. odoo-javascript
#: code:addons/accountant_knowledge/static/src/components/export_audit_report_to_pdf_dialog/export_audit_report_to_pdf_dialog.xml:0
msgid "Download PDF"
msgstr "Télécharger le PDF"

#. module: accountant_knowledge
#: model:ir.model.fields.selection,name:accountant_knowledge.selection__audit_report__status__draft
#: model_terms:ir.ui.view,arch_db:accountant_knowledge.audit_report_view_kanban
#: model_terms:ir.ui.view,arch_db:accountant_knowledge.audit_report_view_search
msgid "Draft"
msgstr "Brouillon"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_attestation
msgid ""
"During the course of our engagement, we identified the following matters "
"that significantly impact the overall consistency and reliability of the "
"financial statements:"
msgstr ""
"Au cours de notre mission, nous avons identifié les éléments suivants qui "
"ont un impact significatif sur la cohérence et la fiabilité globales des "
"états financiers :"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_income_statement
msgid ""
"During this fiscal period, the company generated a net accounting result of  "
"{{ net accounting result }}, broken down as follows between domestic and "
"international operations."
msgstr ""
"Au cours de cette période fiscale, l’entreprise a généré un résultat "
"comptable net de {{ net accounting result }}, réparti comme suit entre les "
"activités nationales et internationales."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_taxation
msgid ""
"During this period, the company benefited from the following tax credits, "
"which have contributed to optimizing its tax position:"
msgstr ""
"Au cours de cette période, l’entreprise a bénéficié des crédits d’impôt "
"suivants, qui ont contribué à optimiser sa situation fiscale :"

#. module: accountant_knowledge
#. odoo-python
#: code:addons/accountant_knowledge/models/audit_report.py:0
msgid "Edit Annual Report"
msgstr "Modifier le rapport annuel"

#. module: accountant_knowledge
#: model_terms:ir.actions.act_window,help:accountant_knowledge.action_audit_report
msgid "Edit its content"
msgstr "Modifier son contenu"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_workforce
msgid "Employees<br>"
msgstr "Employés<br>"

#. module: accountant_knowledge
#: model:ir.model.fields,field_description:accountant_knowledge.field_audit_report__end_date
msgid "End Date"
msgstr "Date de fin"

#. module: accountant_knowledge
#: model:ir.model.fields,help:accountant_knowledge.field_audit_report__end_date
msgid "Ending Date, included in the fiscal year."
msgstr "Date de fin, incluse dans l'exercice financier."

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_entity_information
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_entity_information
msgid "Entity Information"
msgstr "Informations sur l'entité"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid "Equipment: 10 years"
msgstr "Matériel : 10 ans"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_attestation
msgid ""
"Except for the impact of the issue described above, we did not identify "
"anything that would call into question the overall consistency and "
"plausibility of the interim financial statements attached to this statement."
msgstr ""
"Hormis l’impact du problème décrit ci-dessus, nous n’avons pas identifié "
"d’élément susceptible de remettre en cause la cohérence et la plausibilité "
"globales des états financiers intermédiaires joints au présent communiqué."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_income_statement
msgid "Exceptional Expenses<br>"
msgstr "Charges exceptionnelles<br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_income_statement
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_taxation
msgid "Exceptional Income &amp; Expenses"
msgstr "Produits &amp; charges exceptionnels"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_income_statement
msgid "Exceptional Income<br>"
msgstr "Produits exceptionnels<br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_research_and_development_costs
msgid "Expense Recognition"
msgstr "Comptabilisation des charges"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_taxation
msgid ""
"Explain how tax changes made between the balance sheet date and the "
"financial statement date affect this period's results."
msgstr ""
"Expliquez comment les modifications fiscales intervenues entre la date de "
"clôture du bilan et la date des états financiers affectent les résultats de "
"cette période."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_changes_in_accounting_policies
msgid ""
"Explain the impact of the correction on the current period's financial "
"statements."
msgstr ""
"Expliquez l’impact de la correction sur les états financiers de la période "
"en cours."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_attestation
msgid "Favorable Opinion with Comments"
msgstr "Avis favorable avec commentaires"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_commitments_and_guarantees
msgid "Finance Lease"
msgstr "Crédit-bail"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_resources
msgid "Financial Assets and Marketable Securities"
msgstr "Actifs financiers et titres négociables"

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_financial_commitments_and_guarantees
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_commitments_and_guarantees
msgid "Financial Commitments and Guarantees"
msgstr "Engagements et garanties financières"

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_financial_position
msgid "Financial Position"
msgstr "Situation financière"

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_financial_resources
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_resources
msgid "Financial Resources"
msgstr "Ressources financières"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_inventory_overview
msgid "First In, First Out (FIFO)"
msgstr "First In, First Out (FIFO)"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_transactions_with_management
msgid "Fiscal Year N - 1<br>"
msgstr "Exercice N-1<br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_transactions_with_management
msgid "Fiscal Year N<br>"
msgstr "Exercice N<br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid "Fixtures and fittings: 10 years"
msgstr "Installations et équipements : 10 ans"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_resources
msgid ""
"For cash held in foreign currencies, amounts are converted into euros at the "
"exchange rate prevailing on the last business day before the fiscal year-"
"end. Any resulting exchange differences are recognized immediately in the "
"income statement as foreign exchange gains or losses."
msgstr ""
"Pour les liquidités détenues en devises étrangères, les montants sont "
"convertis en euros au taux de change en vigueur le dernier jour ouvrable "
"précédant la clôture de l’exercice. Les écarts de change qui en résultent "
"sont comptabilisés immédiatement dans le compte de résultat en tant que "
"gains ou pertes de change."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_transactions_with_management
msgid ""
"For each member, indicate the retirement commitments and similar benefits "
"granted to them."
msgstr ""
"Pour chaque membre, indiquer les engagements de retraite et avantages "
"similaires qui lui sont accordés."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_transactions_with_management
msgid ""
"For each member, specify the advances and loans granted to them, including "
"the terms agreed upon and repayments made during the period, as well as the "
"amount of commitments made on their behalf."
msgstr ""
"Pour chaque membre, préciser les avances et prêts qui lui ont été accordés, "
"y compris les conditions convenues et les remboursements effectués au cours "
"de la période, ainsi que le montant des engagements pris en son nom."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_taxation
msgid ""
"For tax-consolidated entities, explain the tax allocation method, tax "
"differences, loss carryforwards, and related accounting specifics."
msgstr ""
"Pour les entités fiscalement consolidées, expliquez la méthode d’allocation "
"de l’impôt, les différences fiscales, les reports de pertes et les "
"spécificités comptables associées."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_asset_information
msgid ""
"From the Equity app, print the Capitalization Table and insert it <strong "
"class=\"o-upload-link\">here</strong>"
msgstr ""
"Depuis l’application Capitaux propres, imprimez le tableau de capitalisation "
"et insérez-le <strong class=\"o-upload-link\">ici</strong>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid "Furniture: 10 years"
msgstr "Mobilier : 10 ans"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_account_principles_and_methods
msgid ""
"General accounting principles have been applied with due regard to the "
"prudence principle, based on the following assumptions:"
msgstr ""
"Les principes comptables généraux ont été appliqués dans le respect du "
"principe de prudence, sur la base des hypothèses suivantes :"

#. module: accountant_knowledge
#: model_terms:ir.actions.act_window,help:accountant_knowledge.action_audit_report
msgid "Get a complete PDF file, ready to be shared"
msgstr "Obtenez un fichier PDF complet, prêt à être partagé"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_research_and_development_costs
msgid ""
"Given the innovative nature of the company's activities, a substantial "
"portion of its expenses pertains to development costs as defined by "
"applicable accounting standards"
msgstr ""
"Compte tenu du caractère innovant des activités de l’entreprise, une part "
"substantielle de ses charges concerne des frais de développement tels que "
"définis par les normes comptables applicables"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_account_principles_and_methods
msgid "Going concern;"
msgstr "Hypothèse de continuité d’exploitation ;"

#. module: accountant_knowledge
#: model:ir.model.fields,field_description:accountant_knowledge.field_audit_report__id
#: model:ir.model.fields,field_description:accountant_knowledge.field_ir_actions_report__id
#: model:ir.model.fields,field_description:accountant_knowledge.field_knowledge_article__id
msgid "ID"
msgstr "ID"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_entity_information
msgid "Identification Number:"
msgstr "Numéro d'identification :"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_changes_in_accounting_policies
msgid ""
"If applicable, specify the impact of the new accounting regulation as "
"determined at the opening of the period, including which financial statement "
"items are affected."
msgstr ""
"Le cas échéant, précisez l’impact de la nouvelle réglementation comptable "
"telle que déterminée à l’ouverture de la période, y compris les postes des "
"états financiers concernés."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_changes_in_accounting_policies
msgid ""
"If the change has been applied prospectively, explain the reasons for "
"prospective application and indicate the impact on key items for the period, "
"unless impracticable to determine."
msgstr ""
"Si la modification a été appliquée de manière prospective, expliquez les "
"raisons de cette application prospective et indiquez l’impact sur les "
"principaux postes de la période, sauf si cela ne peut pas être déterminé en "
"pratique."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_changes_in_accounting_policies
msgid ""
"If the change has been applied retrospectively, present the main items from "
"prior periods restated under the new accounting method."
msgstr ""
"Si la modification a été appliquée de manière rétrospective, présentez les "
"principaux postes des périodes précédentes retraités selon la nouvelle "
"méthode comptable."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_changes_in_accounting_policies
msgid ""
"If the change was applied <strong>prospectively</strong>, describe its "
"impact on the key items of the current period, unless such information is "
"impracticable to obtain."
msgstr ""
"Si la modification a été appliquée de manière <strong>prospective</strong>, "
"décrivez son impact sur les principaux postes de la période en cours, sauf "
"si ces informations ne peuvent pas être obtenues en pratique."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_changes_in_accounting_policies
msgid ""
"If the change was applied <strong>retrospectively</strong>, present the key "
"items from prior periods that have been restated in accordance with the new "
"method."
msgstr ""
"Si la modification a été appliquée de manière <strong>rétrospective</"
"strong>, présentez les principaux postes des périodes précédentes qui ont "
"été retraités conformément à la nouvelle méthode."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_asset_information
msgid ""
"If this is the first year the company holds inventories, specify the "
"valuation method used and provide a breakdown of the products concerned."
msgstr ""
"S’il s’agit de la première année où l’entreprise détient des stocks, "
"précisez la méthode de valorisation utilisée et fournissez une ventilation "
"des produits concernés."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_attestation
msgid ""
"In accordance with the terms of our mission, we have prepared a summary of "
"work performed for {{ company name }} for the period from {{ start of "
"period }} to {{ end of period }}"
msgstr ""
"Conformément aux conditions de notre mission, nous avons préparé un "
"récapitulatif des travaux réalisés pour {{ company name }} pour la période "
"allant de {{ start of period }} à {{ end of period }}"

#. module: accountant_knowledge
#. odoo-javascript
#: code:addons/accountant_knowledge/static/src/components/export_audit_report_to_pdf_dialog/export_audit_report_to_pdf_dialog.xml:0
msgid "Include PDF Files"
msgstr "Inclure des fichiers PDF"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_commitments_and_guarantees
msgid "Include any explanations or justifications as needed."
msgstr "Ajoutez, si nécessaire, des explications ou des justifications."

#. module: accountant_knowledge
#. odoo-javascript
#: code:addons/accountant_knowledge/static/src/components/export_audit_report_to_pdf_dialog/export_audit_report_to_pdf_dialog.xml:0
msgid "Include child articles"
msgstr "Inclure les articles enfants"

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_income_statement
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_income_statement
msgid "Income Statement"
msgstr "Compte de résultat"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_account_principles_and_methods
msgid "Independence of accounting periods."
msgstr "Indépendance des exercices comptables."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_changes_in_accounting_policies
msgid "Indicate and justify the voluntary accounting policy change."
msgstr ""
"Indiquez et justifiez la modification volontaire des méthodes comptables."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_liabilities_information
msgid ""
"Indicate the number and value of shares held by the company during the year. "
"Include acquisitions, disposals, cancellations, and the reason for holding "
"these shares (e.g. employee plans, market operations)."
msgstr ""
"Indiquez le nombre et la valeur des actions détenues par l’entreprise au "
"cours de l’année. Incluez les acquisitions, les cessions, les annulations et "
"la raison de la détention de ces actions (p. ex. plans d’actionnariat "
"salarié, opérations de marché)."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_asset_information
msgid ""
"Indicate the total book value of inventories as well as the book value by "
"relevant categories."
msgstr ""
"Indiquez la valeur comptable totale des stocks ainsi que la valeur comptable "
"par catégorie pertinente."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_income_statement
msgid "Information on Specific Nature Operations"
msgstr "Informations sur les opérations de nature spécifique"

#. module: accountant_knowledge
#: model:ir.model.fields,field_description:accountant_knowledge.field_knowledge_article__inherited_audit_report_id
msgid "Inherited Audit Report"
msgstr "Rapport d’audit hérité"

#. module: accountant_knowledge
#. odoo-javascript
#: code:addons/accountant_knowledge/static/src/components/account_report/cog_menu/cog_menu.js:0
msgid "Insert in article"
msgstr "Insérer dans l’article"

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid "Intangible and Tangible Assets"
msgstr "Immobilisations incorporelles et corporelles"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid ""
"Intangible assets are valued at their acquisition or production cost, "
"including all expenses necessary to prepare these assets for their intended "
"use. This valuation is net of any trade discounts, rebates, or settlement "
"discounts obtained."
msgstr ""
"Les immobilisations incorporelles sont évaluées à leur coût d’acquisition ou "
"de production, y compris toutes les dépenses nécessaires pour préparer ces "
"Immobilisations à l’usage auquel elles sont destinées. Cette évaluation est "
"nette des remises commerciales, rabais ou escomptes de règlement obtenus."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid ""
"Interest on borrowings specifically related to the production of tangible "
"assets is not included in the production cost of these assets."
msgstr ""
"Les intérêts sur des emprunts spécifiquement liés à la production "
"d’immobilisations corporelles ne sont pas inclus dans le coût de production "
"de ces immobilisations."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_inventory_overview
msgid "Inventories are valued using one of the following methods:"
msgstr "Les stocks sont évalués selon l’une des méthodes suivantes :"

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_inventory_overview
msgid "Inventory Overview"
msgstr "Aperçu de l'inventaire"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_inventory_overview
msgid "Inventory Valuation"
msgstr "Valorisation d'inventaire"

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_journal_audit
msgid "Journal Audit"
msgstr "Audit du journal"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_taxation
msgid "Justification:"
msgstr "Justification :"

#. module: accountant_knowledge
#: model:ir.model,name:accountant_knowledge.model_knowledge_article
msgid "Knowledge Article"
msgstr "Article de Connaissances"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_commitments_and_guarantees
msgid "Land<br>"
msgstr "Terrain<br>"

#. module: accountant_knowledge
#: model:ir.model.fields,field_description:accountant_knowledge.field_audit_report__write_uid
msgid "Last Updated by"
msgstr "Mis à jour par"

#. module: accountant_knowledge
#: model:ir.model.fields,field_description:accountant_knowledge.field_audit_report__write_date
msgid "Last Updated on"
msgstr "Mis à jour le"

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_liabilities_information
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_liabilities_information
msgid "Liabilities Information"
msgstr "Informations sur les passifs"

#. module: accountant_knowledge
#: model_terms:ir.actions.act_window,help:accountant_knowledge.action_audit_report
msgid "Load a Template"
msgstr "Charger un modèle"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_resources
msgid ""
"Loan issuance costs, where applicable, are recognized as expenses in the "
"financial year during which the loans are granted."
msgstr ""
"Les frais d’émission d’emprunts sont, le cas échéant, comptabilisés en "
"charges dans l’exercice au cours duquel les emprunts sont contractés."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_asset_information
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_resources
msgid "Loans"
msgstr "Emprunts"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_asset_information
msgid "Long-Term Investments Held in the Investment Portfolio"
msgstr "Placements à long terme détenus dans le portefeuille de placements"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_transactions_with_management
msgid ""
"Management has chosen not to disclose remuneration information, as doing so "
"would effectively reveal the individual compensation of executives."
msgstr ""
"La direction a choisi de ne pas divulguer d’informations sur les "
"rémunérations, car cela révélerait effectivement la rémunération "
"individuelle des dirigeants."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_workforce
msgid "Managers<br>"
msgstr "Managers<br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_inventory_overview
msgid ""
"Manufactured products are valued at production cost, which includes "
"consumables, direct and indirect production expenses, and depreciation of "
"assets used in production."
msgstr ""
"Les produits fabriqués sont évalués au coût de production, qui comprend les "
"consommables, les charges de production directes et indirectes, ainsi que "
"les amortissements des immobilisations utilisées dans la production."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid "Methods of Valuation"
msgstr "Méthodes de valorisation"

#. module: accountant_knowledge
#: model_terms:ir.ui.view,arch_db:accountant_knowledge.audit_report_view_search
msgid "My Reports"
msgstr "Mes rapports"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_entity_information
msgid "Name:"
msgstr "Nom :"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_attestation
msgid "Net accounting result: {{ net accounting result }}"
msgstr "Résultat comptable net : {{ net accounting result }}"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_workforce
msgid "Non-Managers<br>"
msgstr "Non managers<br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_subventions
msgid "Non-Pro Rata Recognition"
msgstr "Comptabilisation non pro rata"

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_non_standard_transactions
msgid "Non-Standard Transaction"
msgstr "Transaction non standard"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_non_standard_transactions
msgid "Non-Standard Transactions"
msgstr "Transactions non standard"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_transactions_with_management
msgid "Non-disclosure"
msgstr "Obligation de confidentialité"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_commitments_and_guarantees
msgid "Off-Balance Sheet Commitments"
msgstr "Engagements hors bilan"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid "Offices: 25 years"
msgstr "Bureaux : 25 ans"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_significant_events
msgid ""
"Only include events occurring between the end of the reporting period and "
"the date the financial statements are approved, if they are significant "
"enough to affect the fair presentation of the accounts."
msgstr ""
"N’incluez les événements survenus entre la fin de la période de reporting et "
"la date d’approbation des états financiers que s’ils sont suffisamment "
"significatifs pour affecter l’image fidèle des comptes."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_subventions
msgid "Operating subsidies are recorded as income as soon as they are granted."
msgstr ""
"Les subventions d’exploitation sont comptabilisées en produits dès qu’elles "
"sont accordées."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_significant_events
msgid "Other Significant Events"
msgstr "Autres événements significatifs"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_commitments_and_guarantees
msgid "Other off-balance-sheet transactions"
msgstr "Autres transactions hors bilan"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_commitments_and_guarantees
msgid "Other tangible fixed assets<br>"
msgstr "Autres immobilisations corporelles<br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_taxation
msgid "Others"
msgstr "Autres"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_taxation
msgid "Others (including tax consolidation)"
msgstr "Autres (y compris consolidation fiscale)"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid "Others: To be specified..."
msgstr "Autres : à spécifier..."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_attestation
msgid ""
"Our work was conducted in accordance with the professional standard "
"applicable to compilation engagements, as issued by the professional body of "
"chartered accountants. This engagement is however not an audit or a limited "
"review."
msgstr ""
"Nos travaux ont été réalisés conformément à la norme professionnelle "
"applicable aux missions de compilation, telle qu’émise par l’organisme "
"professionnel des experts-comptables. Cette mission ne constitue toutefois "
"ni un audit ni un examen limité."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_entity_information
msgid "Parent Company Details"
msgstr "Détails de la société mère"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_asset_information
msgid "Partner Ledger"
msgstr "Grand livre partenaires"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid "Patents: To be specified..."
msgstr "Brevets : à spécifier..."

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_performance_and_operations
msgid "Performance & Operations"
msgstr "Performance et opérations"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_income_statement
msgid ""
"Please provide details of your share of results from joint operations of a "
"specific nature"
msgstr ""
"Veuillez fournir des détails sur votre quote-part des résultats issus "
"d’opérations conjointes de nature spécifique"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_inventory_overview
msgid "Please specify the method used to calculate inventory write-downs."
msgstr ""
"Veuillez préciser la méthode utilisée pour calculer les dépréciations de "
"stocks."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_significant_events
msgid "Post-Closing Events"
msgstr "Événements post-clôture"

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_preamble
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_preamble
msgid "Preamble"
msgstr "Préambule"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_changes_in_accounting_policies
msgid ""
"Present the main items of prior period's financial statements that have been "
"restated to correct the error."
msgstr ""
"Présentez les principaux postes des états financiers des périodes "
"précédentes qui ont été retraités afin de corriger l’erreur."

#. module: accountant_knowledge
#: model_terms:ir.ui.view,arch_db:accountant_knowledge.audit_report_view_kanban
msgid "Print"
msgstr "Imprimer"

#. module: accountant_knowledge
#: model_terms:ir.actions.act_window,help:accountant_knowledge.action_audit_report
msgid "Print your Report"
msgstr "Imprimer votre rapport"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_subventions
msgid "Pro rata recognition"
msgstr "Comptabilisation pro rata"

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_profit_and_loss
msgid "Profit and Loss"
msgstr "Compte de résultat"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_additional_information
msgid "Provide any additional information necessary here..."
msgstr "Fournissez ici toutes les informations complémentaires nécessaires..."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_commitments_and_guarantees
msgid ""
"Provide details of any significant off-balance-sheet transactions or "
"commitments not recorded in the financial statements"
msgstr ""
"Fournissez des détails sur toute transaction hors bilan significative ou "
"tout engagement non comptabilisé dans les états financiers"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_asset_information
msgid ""
"Provide details on loan issuance costs and any loan redemption premiums."
msgstr ""
"Fournissez des détails sur les frais d’émission d’emprunts et sur les "
"éventuelles primes de remboursement d’emprunts."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_taxation
msgid ""
"Provide details on the carryback and carryforward of tax losses, and the "
"split of income tax between current and exceptional results."
msgstr ""
"Fournissez des détails sur les reports en arrière et les reports en avant "
"des pertes fiscales, ainsi que sur la ventilation de l’impôt sur le résultat "
"entre le résultat courant et le résultat exceptionnel."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_asset_information
msgid ""
"Provide information on the estimated value of long-term investments held in "
"the portfolio and any changes in their value over the financial year."
msgstr ""
"Fournissez des informations sur la valeur estimée des placements à long "
"terme détenus dans le portefeuille et sur toute variation de leur valeur au "
"cours de l’exercice."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_liabilities_information
msgid "Provisions"
msgstr "Provisions"

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_research_and_development_costs
msgid "R&D cost"
msgstr "Coûts R&D"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_resources
msgid "Receivables and Payables"
msgstr "Créances et dettes"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_resources
msgid "Receivables and payables are recorded at their nominal value."
msgstr "Les créances et dettes sont comptabilisées à leur valeur nominale."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_resources
msgid ""
"Receivables and payables denominated in foreign currencies are converted "
"into euros using the exchange rate at the invoice date."
msgstr ""
"Les créances et dettes libellées en devises étrangères sont converties en "
"euros au taux de change à la date de facture."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_attestation
msgid "Refusal to Attest"
msgstr "Refus d’attester"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_entity_information
msgid "Registered Office:"
msgstr "Siège social :"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_non_standard_transactions
msgid "Related-Party Transactions"
msgstr "Transactions avec des parties liées"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_transactions_with_management
msgid "Remuneration due for the fiscal year<br>"
msgstr "Rémunération due pour l’exercice<br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_transactions_with_management
msgid "Remuneration for Services"
msgstr "Rémunération pour services"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid "Renovations: 10 years"
msgstr "Rénovations : 10 ans"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_resources
msgid "Repayable Advances"
msgstr "Avances remboursables"

#. module: accountant_knowledge
#: model:ir.model,name:accountant_knowledge.model_ir_actions_report
msgid "Report Action"
msgstr "Action de rapport"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_attestation
msgid "Report on Work Conducted"
msgstr "Rapport sur les travaux effectués"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_attestation
msgid "Report on Work Performed"
msgstr "Rapport sur les travaux réalisés"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_research_and_development_costs
msgid "Research and Development Expenses"
msgstr "Frais de recherche et développement"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_research_and_development_costs
msgid ""
"Research and development costs are recognized as expenses in the period in "
"which they are incurred."
msgstr ""
"Les frais de recherche et développement sont comptabilisés en charges au "
"cours de la période durant laquelle ils sont engagés."

#. module: accountant_knowledge
#: model:ir.model.fields,field_description:accountant_knowledge.field_audit_report__responsible_user_ids
msgid "Responsibles"
msgstr "Responsables"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_income_statement
msgid "Result breakdown by region"
msgstr "Ventilation du résultat par région"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_attestation
msgid "Revenue: {{ revenue }}"
msgstr "Produits : {{ revenue }}"

#. module: accountant_knowledge
#: model_terms:ir.ui.view,arch_db:accountant_knowledge.audit_report_view_form
msgid "Save"
msgstr "Sauvegarder"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_liabilities_information
msgid "Self-Held Shares"
msgstr "Actions propres"

#. module: accountant_knowledge
#: model_terms:ir.ui.view,arch_db:accountant_knowledge.audit_report_view_kanban
msgid "Set to Done"
msgstr "Marquer comme terminé"

#. module: accountant_knowledge
#: model_terms:ir.ui.view,arch_db:accountant_knowledge.audit_report_view_kanban
msgid "Set to Draft"
msgstr "Marquer comme brouillon"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_liabilities_information
msgid "Share Capital"
msgstr "Capital social"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_liabilities_information
msgid "Shares Issues<br>"
msgstr "Actions émises<br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_liabilities_information
msgid "Shares Redeemed/Cancelled<br>"
msgstr "Actions rachetées/annulées<br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_liabilities_information
msgid "Shares at End of Year<br>"
msgstr "Actions à la fin de l’exercice<br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_liabilities_information
msgid "Shares at Start of Year<br>"
msgstr "Actions au début de l’exercice<br>"

#. module: accountant_knowledge
#. odoo-javascript
#: code:addons/accountant_knowledge/static/src/editor/embedded_components/backend/signature_input/signature_input.xml:0
#: code:addons/accountant_knowledge/static/src/editor/embedded_components/core/signature_input/signature_input.xml:0
msgid "Signature"
msgstr "Signature"

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_significant_events
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_significant_events
msgid "Significant Events"
msgstr "Événements significatifs"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid "Software: 3 years"
msgstr "Logiciel : 3 ans"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_commitments_and_guarantees
msgid ""
"Specify details for executives, subsidiaries, investments, related "
"companies, and others."
msgstr ""
"Précisez les détails pour les dirigeants, les filiales, les investissements, "
"les sociétés liées et autres."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_changes_in_accounting_policies
msgid ""
"Specify the impact of the change as determined at the opening of the period, "
"identifying the affected financial statement items."
msgstr ""
"Précisez l’impact de la modification tel que déterminé à l’ouverture de la "
"période, en identifiant les postes des états financiers concernés."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_inventory_overview
msgid "Standard Cost"
msgstr "Coût standard"

#. module: accountant_knowledge
#: model:ir.model.fields,field_description:accountant_knowledge.field_audit_report__start_date
msgid "Start Date"
msgstr "Date de début"

#. module: accountant_knowledge
#: model:ir.model.fields,help:accountant_knowledge.field_audit_report__start_date
msgid "Start Date, included in the fiscal year."
msgstr "Date de début, comprise dans l'exercice fiscal."

#. module: accountant_knowledge
#: model_terms:ir.actions.act_window,help:accountant_knowledge.action_audit_report
msgid "Start from our ready-to-use templates"
msgstr "Commencer avec nos modèles prêts à l’emploi"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_changes_in_accounting_policies
msgid "State and justify the change in estimate."
msgstr "Indiquez et justifiez le changement d’estimation."

#. module: accountant_knowledge
#: model:ir.model.fields,field_description:accountant_knowledge.field_audit_report__status
msgid "Status"
msgstr "Statut"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_asset_information
msgid "Subsidiaries and Equity Interests"
msgstr "Filiales et participations"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_entity_information
msgid "Subsidiary Details"
msgstr "Détails de la filiale"

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_subventions
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_subventions
msgid "Subventions"
msgstr "Subventions"

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_supporting_documents
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_supporting_documents
msgid "Supporting Documents"
msgstr "Documents justificatifs"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid ""
"Tangible assets are also valued at their production cost where applicable."
msgstr ""
"Les immobilisations corporelles sont également évaluées, le cas échéant, à "
"leur coût de production."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid "Tangible assets are valued at their acquisition cost, which includes:"
msgstr ""
"Les immobilisations corporelles sont évaluées à leur coût d’acquisition, qui "
"comprend :"

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_tax_and_compliance
msgid "Tax & Compliance"
msgstr "Fiscalité et conformité"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_taxation
msgid "Tax Credits"
msgstr "Crédits d’impôt"

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_tax_package
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_tax_package
msgid "Tax Package"
msgstr "Paquet fiscal"

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_taxation
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_taxation
msgid "Taxation"
msgstr "Fiscalité"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_commitments_and_guarantees
msgid "Technical installations, equipment, and tools<br>"
msgstr "Installations techniques, matériel et outillage<br>"

#. module: accountant_knowledge
#: model_terms:ir.ui.view,arch_db:accountant_knowledge.audit_report_view_form
msgid "Template"
msgstr "Modèle"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_account_principles_and_methods
msgid ""
"The annual financial statements have been prepared in accordance with "
"applicable accounting standards."
msgstr ""
"Les états financiers annuels ont été établis conformément aux normes "
"comptables applicables."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_subventions
msgid ""
"The company has received subsidies that are recognized in operating income "
"in proportion to the expenses incurred. As a result, subsidies receivable "
"may be recorded when the grant agreement is signed and eligible expenses "
"have been incurred, even if the funds have not yet been received."
msgstr ""
"L’entreprise a reçu des subventions qui sont comptabilisées en produits "
"d’exploitation au prorata des charges engagées. En conséquence, les "
"subventions à recevoir peuvent être comptabilisées lorsque la convention de "
"subvention est signée et que les dépenses éligibles ont été engagées, même "
"si les fonds n’ont pas encore été reçus."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_entity_information
msgid "The consolidated financial statements can be obtained via..."
msgstr "Les états financiers consolidés peuvent être obtenus via..."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_resources
msgid "The equity method is used for valuation where applicable."
msgstr ""
"La méthode de la mise en équivalence est utilisée pour la valorisation, le "
"cas échéant."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_resources
msgid ""
"The exemption for valuation of securities in case of abnormal and temporary "
"decline is applied."
msgstr ""
"L’exemption relative à la valorisation des titres en cas de baisse anormale "
"et temporaire de valeur est appliquée."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_preamble
msgid ""
"The fiscal year ended on {{ end of period }} covers a period of 12 months."
msgstr ""
"L’exercice fiscal clos le {{ end of period }} couvre une période de 12 mois."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid ""
"The following decisions have been made regarding the presentation of the "
"annual financial statements:"
msgstr ""
"Les décisions suivantes ont été prises concernant la présentation des états "
"financiers annuels :"

#. module: accountant_knowledge
#. odoo-javascript
#: code:addons/accountant_knowledge/static/src/editor/embedded_components/core/account_report/account_report.xml:0
msgid "The full report will be included in the final document."
msgstr "Le rapport complet sera inclus dans le document final."

#. module: accountant_knowledge
#. odoo-javascript
#: code:addons/accountant_knowledge/static/src/editor/embedded_components/backend/account_report/account_report.xml:0
msgid ""
"The full report will be included in the final document. Feel free to tailor "
"the result using filters and options from the report."
msgstr ""
"Le rapport complet sera inclus dans le document final. N’hésitez pas à "
"ajuster le résultat à l’aide des filtres et des options du rapport."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_resources
msgid ""
"The gross value consists of the purchase cost, excluding incidental "
"expenses. When the inventory value is lower than the gross value, a "
"provision for impairment is recorded for the amount of the difference."
msgstr ""
"La valeur brute correspond au coût d’achat, à l’exclusion des frais "
"accessoires. Lorsque la valeur des stocks est inférieure à la valeur brute, "
"une provision pour dépréciation est comptabilisée pour le montant de la "
"différence."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_inventory_overview
msgid ""
"The gross value of goods and supplies includes the purchase price and "
"related incidental costs."
msgstr ""
"La valeur brute des marchandises et fournitures comprend le prix d’achat et "
"les frais accessoires liés."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_attestation
msgid "The key figures are as follows:"
msgstr "Les principaux chiffres sont les suivants :"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_preamble
msgid "The net accounting result is a {{ net accounting result }}."
msgstr "Le résultat comptable net est de {{ net accounting result }}."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_preamble
msgid ""
"The notes and tables provided below form an integral part of the annual "
"financial statements."
msgstr ""
"Les notes et tableaux ci-dessous font partie intégrante des états financiers "
"annuels."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_subventions
msgid ""
"The portion of subsidies that finance capital expenditures is recognized in "
"operating income over the same period as the depreciation of the related "
"assets. The acquired portion not yet recognized in income is recorded under "
"equity as investment grants."
msgstr ""
"La partie des subventions qui finance des dépenses d’investissement est "
"comptabilisée en produits d’exploitation sur la même période que "
"l’amortissement des Immobilisations concernées. La part acquise non encore "
"comptabilisée en résultat est enregistrée en capitaux propres en tant que "
"subventions d’investissement."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_account_principles_and_methods
msgid ""
"The primary method used to value the items recorded in the accounts is the "
"historical cost method."
msgstr ""
"La méthode principale utilisée pour évaluer les éléments comptabilisés est "
"la méthode du coût historique."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid ""
"The purchase price (including customs duties and non-recoverable taxes, less "
"any trade discounts, rebates, or settlement discounts);"
msgstr ""
"Le prix d’achat (y compris les droits de douane et les taxes non "
"récupérables, déduction faite des remises commerciales, rabais ou escomptes "
"de règlement éventuels) ;"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_preamble
msgid ""
"The total balance sheet amount before allocation of the result is {{ total "
"balance sheet }}."
msgstr ""
"Le total du bilan avant affectation du résultat est de {{ total balance "
"sheet }}."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_entity_information
msgid "This company is part of a group, and owns the following subsidiaries"
msgstr ""
"Cette société fait partie d’un groupe et détient les filiales suivantes"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_entity_information
msgid "This company is part of a group, under the following parent company."
msgstr "Cette société fait partie d’un groupe, sous la société mère suivante."

#. module: accountant_knowledge
#: model:ir.model.fields,field_description:accountant_knowledge.field_audit_report__title
#: model_terms:ir.ui.view,arch_db:accountant_knowledge.audit_report_view_form
msgid "Title"
msgstr "Titre"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid "Tools: 10 years"
msgstr "Outillage : 10 ans"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_attestation
msgid "Total assets: {{ total balance sheet }}"
msgstr "Total de l’actif : {{ total balance sheet }}"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_income_statement
msgid "Total<br>"
msgstr "Total<br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_non_standard_transactions
msgid "Transactions with Major Shareholders"
msgstr "Transactions avec les actionnaires majoritaires"

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_transactions_with_management
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_transactions_with_management
msgid "Transactions with Management"
msgstr "Transactions avec la direction"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid "Transport equipment: 5 years"
msgstr "Matériel de transport : 5 ans"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_attestation
msgid "Unqualified Attestation"
msgstr "Attestation sans réserve"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_transactions_with_management
msgid "Valuation of free shares granted<br>"
msgstr "Valorisation des actions gratuites attribuées<br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_transactions_with_management
msgid "Valuation of multi-year variable compensation<br>"
msgstr "Valorisation des rémunérations variables pluriannuelles<br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_transactions_with_management
msgid "Valuation of stock options granted during the year<br>"
msgstr ""
"Valorisation des options sur actions attribuées au cours de l’exercice<br>"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_changes_in_accounting_policies
msgid "Voluntary Change in Accounting Policy"
msgstr "Modification volontaire des méthodes comptables"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_attestation
msgid ""
"We are making the following comment regarding a matter that may affect the "
"overall consistency and reliability of the financial statements:"
msgstr ""
"Nous formulons l’observation suivante concernant une question susceptible "
"d’affecter la cohérence et la fiabilité globales des états financiers :"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_inventory_overview
msgid "Weighted Average Cost"
msgstr "Coût moyen pondéré"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_intangible_and_tangible_assets
msgid ""
"When applicable, the initial estimate of dismantling, removal, and site "
"restoration costs related to the asset's location."
msgstr ""
"Le cas échéant, l’estimation initiale des coûts de démantèlement, "
"d’enlèvement et de remise en état du site liés à l’emplacement de "
"l’immobilisation."

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_financial_resources
msgid ""
"Where applicable, receivables are depreciated through provisions to account "
"for potential collection difficulties. These provisions for impairment are "
"determined by comparing the acquisition value with the probable realizable "
"value."
msgstr ""
"Le cas échéant, les créances font l’objet de provisions afin de tenir compte "
"d’éventuelles difficultés de recouvrement. Ces provisions pour dépréciation "
"sont déterminées en comparant la valeur d’acquisition à la valeur probable "
"de réalisation."

#. module: accountant_knowledge
#: model:knowledge.article,template_name:accountant_knowledge.accountant_knowledge_article_template_workforce
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_workforce
msgid "Workforce"
msgstr "Effectifs"

#. module: accountant_knowledge
#: model_terms:knowledge.article,template_body:accountant_knowledge.accountant_knowledge_article_template_workforce
msgid "Workforce employed during the Period"
msgstr "Effectif employé au cours de la période"

#. module: accountant_knowledge
#: model_terms:ir.ui.view,arch_db:accountant_knowledge.audit_report_view_form
msgid "e.g. Annual Financial Overview"
msgstr "p. ex. Aperçu financier annuel"

#~ msgid "Audit Report Template"
#~ msgstr "Modèle de rapport d'audit"

#~ msgid "Audit Reports"
#~ msgstr "Rapports d'audit"

#~ msgid "Audit Template"
#~ msgstr "Modèle d'audit"

#~ msgid "Create an Audit Report"
#~ msgstr "Créer un rapport d'audit"

#~ msgid "Edit Audit Report"
#~ msgstr "Modifier le rapport d'audit"