Comptables d’ordre.

22:39 Mar 2, 2021
French to English translations [PRO]
Bus/Financial - Accounting
French term or phrase: Comptables d’ordre.
Pour ce qui est du critère fonctionnel qui tient compte des obligations, l’article 6 du décret susmentionné distingue deux catégories de comptables publics à savoir :
les Comptables en deniers et valeurs ;
les Comptables d’ordre.
Les premiers sont ceux habilités au maniement et à la conservation des fonds publics, des valeurs qui sont des valeurs de portefeuille, bons traites, obligations et actions, tandis que les seconds sont ceux qui centralisent et présentent dans leurs écritures et leurs comptes les opérations financières exécutées par d’autres comptables.
Toutefois les fonctions de comptable d‘ordre ne sont pas incompatibles avec ceux de comptables en denier et valeurs.
Daniel Chokote


Summary of answers provided
4regular accountants
MassimoA
4 -2chief accounting officers
Francois Boye


Discussion entries: 6





  

Answers


11 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
regular accountants


Explanation:
The regular accountants are those who deal with normal accounting and who distinguish themselves from the previous ones, the accountants in money and securities.
Source: https://dgstudentfinance.com/qa/what-are-the-4-types-of-acco...

MassimoA
Italy
Local time: 12:36
Native speaker of: Native in ItalianItalian
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
disagree  Daryo: where in your "reference" is used the term "regular accountants" - can't see it anywhere ...
12 hrs

agree  AllegroTrans
22 days
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1 day 17 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -2
chief accounting officers


Explanation:
A chief accounting officer is the operations manager in charge of accounting for an organization. CAOs are responsible for overseeing all accounting functions, making sure reporting and bookkeeping is accurate and in compliance with regulations..


Les comptables d'ordre n'exécutent pas d'opérations financières, mais centralisent
dans leurs comptes les opérations réalisées par d'autres comptables. Ils sont, souvent assignataires pour d'autres opérations, et, par conséquent, également comptables deniers etvaleurs. Le comptable d'ordre par excellence est l'Agent Comptable Central du Trésor, l'ACCT, qui effectue la centralisation finale de l'ensemble des comptes et établit la balance générale du Trésor.

Source: https://jean-mathis.pagesperso-orange.fr/P4_CH7 EXECUTION D...

Thanks to Daryo for the source

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Note added at 8 days (2021-03-11 15:32:23 GMT)
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the position of chief accounting officer (CAT is not restricted to the private sector. Governments hire CAOs too. Please see in the attachment the list of accounting officers and principal accounting officer (the equivalent of CAO in the UK) hired by the UK Treasury:

https://assets.publishing.service.gov.uk/government/uploads/...

Francois Boye
United States
Local time: 07:36
Native speaker of: Native in FrenchFrench
PRO pts in category: 150

Peer comments on this answer (and responses from the answerer)
disagree  Daryo: there are some common elements, but these "comptables d’ordre" exist only in the public sector and can hardly be seen as the same as "chief accounting officers" in the private sector.
6 days

disagree  AllegroTrans: Nothing indicates this is about rank or seniority
21 days
  -> 'es seconds sont ceux qui centralisent et présentent dans leurs écritures et leurs comptes les opérations financières exécutées par d’autres comptables': This has nothing to do with rank or seniority!.
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