{"id":3528,"date":"2017-08-21T14:55:58","date_gmt":"2017-08-21T14:55:58","guid":{"rendered":"https:\/\/answers.gurussolutions.com\/answers\/quand-et-comment-effectuer-une-ecriture-sur-le-compte-ajustement-cumulatif-de-conversion-cta-de-netsuite\/"},"modified":"2026-07-28T18:25:50","modified_gmt":"2026-07-28T18:25:50","slug":"quand-et-comment-effectuer-une-ecriture-sur-le-compte-ajustement-cumulatif-de-conversion-cta-de-netsuite","status":"publish","type":"qa_entry","link":"https:\/\/answers.gurussolutions.com\/fr\/answers\/quand-et-comment-effectuer-une-ecriture-sur-le-compte-ajustement-cumulatif-de-conversion-cta-de-netsuite\/","title":{"rendered":"Quand et comment effectuer une \u00e9criture sur le compte \u00ab Ajustement cumulatif de conversion \u00bb (CTA) de NetSuite ?"},"content":{"rendered":"","protected":false},"template":"","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","ga_subtitle":"Comprenez l\u2019objectif et le fonctionnement des comptes \u00ab Ajustement de conversion cumul\u00e9 \u00bb (CTA) et \u00ab \u00c9limination de l\u2019ajustement de conversion cumul\u00e9 \u00bb (CTA-E) dans NetSuite OneWorld pour la consolidation multidevise.","ga_short_answer":"Le compte \u00ab Ajustement de conversion cumul\u00e9 \u00bb (CTA) est une entr\u00e9e sp\u00e9cifique du plan comptable dans NetSuite OneWorld pour la gestion multidevise. Alors que le compte CTA g\u00e8re les ajustements de change g\u00e9n\u00e9raux, les \u00e9liminations inter-soci\u00e9t\u00e9s sont souvent comptabilis\u00e9es sur un compte distinct intitul\u00e9 \u00ab Ajustement de conversion cumul\u00e9 \u2013 \u00c9limination \u00bb (CTA-E). Le solde du compte CTA, qui est principalement un montant calcul\u00e9, appara\u00eet dans les bilans consolid\u00e9s, et son exploration d\u00e9taill\u00e9e peut ne pas afficher les op\u00e9rations sous-jacentes.","ga_scenario":"Les organisations utilisant NetSuite OneWorld avec la fonctionnalit\u00e9 multidevises activ\u00e9e sont souvent confront\u00e9es \u00e0 des questions concernant l\u2019utilisation et le fonctionnement appropri\u00e9s du compte \u00ab Ajustement cumulatif de conversion \u00bb (CTA). Plus pr\u00e9cis\u00e9ment, il est n\u00e9cessaire de comprendre quand et pourquoi des montants sont comptabilis\u00e9s sur le compte CTA ou sur des comptes associ\u00e9s, ainsi que la mani\u00e8re dont ces soldes apparaissent dans les \u00e9tats financiers consolid\u00e9s.","ga_solution":"Le compte \u00ab Ajustement cumulatif de conversion \u00bb (CTA) joue un r\u00f4le essentiel dans les environnements multidevises au sein de NetSuite OneWorld. Voici les principaux \u00e9l\u00e9ments \u00e0 prendre en compte concernant son utilisation et son fonctionnement :\n1. Des montants peuvent \u00eatre comptabilis\u00e9s sur un compte \u00ab Ajustement cumulatif de conversion \u00bb (CTA) pour diverses raisons. Plus pr\u00e9cis\u00e9ment, les ajustements de change r\u00e9sultant d\u2019\u00e9liminations inter-soci\u00e9t\u00e9s, souvent facilit\u00e9s par des fonctionnalit\u00e9s d\u2019\u00e9limination automatique, sont comptabilis\u00e9s sur un compte distinct intitul\u00e9 \u00ab Ajustement cumulatif de conversion \u2013 \u00c9limination \u00bb (CTA-E).\n2. Les organisations peuvent \u00e9galement effectuer des \u00e9critures sur le compte CTA pour d\u2019autres raisons sp\u00e9cifiques.\n3. L\u2019\u00e9cart de conversion cumul\u00e9 (CTA) comporte deux \u00e9l\u00e9ments : le compte CTA lui-m\u00eame, qui est un type de compte particulier figurant dans le plan comptable des comptes NetSuite OneWorld pour lesquels la gestion multidevise est activ\u00e9e, et le montant calcul\u00e9.\n4. Le montant calcul\u00e9 figure g\u00e9n\u00e9ralement dans un bilan consolid\u00e9, le plus souvent sur une ligne distincte intitul\u00e9e \u00ab Ajustement de conversion cumul\u00e9 \u00bb.\n5. Il est courant qu\u2019une analyse d\u00e9taill\u00e9e du solde du compte CTA ne fasse appara\u00eetre aucune transaction sous-jacente, car ce solde repr\u00e9sente principalement un montant calcul\u00e9 figurant dans le bilan consolid\u00e9.\n6. Dans la mise en page standard du bilan am\u00e9ricain, une section distincte est consacr\u00e9e \u00e0 l\u2019\u00ab Ajustement de conversion cumul\u00e9 \u00bb. Lors de la cr\u00e9ation de mises en page personnalis\u00e9es, il est recommand\u00e9 d\u2019utiliser exactement cette formulation par souci de coh\u00e9rence.","ga_source_author":"","ga_source_author_email":"","ga_date_original":"2017-08-21T10:55:58-04:00","ga_date_verified":"2026-07-05","ga_source_subject":"Should you post to the Cumulative Translation Adjustment account?","ga_ans_id":"ANS-1789","ga_publish_decision":"publish_with_edits","ga_staleness_risk":"high","ga_review_priority":"spot_check","ga_tier2_verdict":"partially_outdated","ga_tier2_concerns":"The original answer implies that P&L elimination through auto-elimination posts to the main Cumulative Translation Adjustment (CTA) account. Current NetSuite documentation clarifies that currency adjustments resulting from intercompany eliminations, often facilitated by 'auto-elimination' features, post to a separate 'Cumulative Translation Adjustment-Elimination (CTA-E)' account, not the primary CTA account.; The claim that the computed CTA amount appears 'without an account number' is inaccurate. NetSuite documentation explicitly states that the CTA is a special type of account included in the chart of accounts for NetSuite OneWorld accounts with multi-currency enabled.","ga_final_category":"Financial Reporting","footnotes":""},"ga_category":[33,110,110],"ga_audience":[9],"ga_difficulty":[92],"class_list":["post-3528","qa_entry","type-qa_entry","status-publish","hentry","ga_category-financial-reporting","ga_category-rapports-financiers","ga_audience-finance-accounting-team","ga_difficulty-niveau-intermediaire"],"taxonomy_info":{"ga_category":[{"value":33,"label":"Financial Reporting"},{"value":110,"label":"Rapports financiers"},{"value":110,"label":"Rapports financiers"}],"ga_audience":[{"value":9,"label":"Finance\/accounting team"}],"ga_difficulty":[{"value":92,"label":"Niveau interm\u00e9diaire"}]},"featured_image_src_large":[],"author_info":[],"comment_info":"","_links":{"self":[{"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/qa_entry\/3528","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/qa_entry"}],"about":[{"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/types\/qa_entry"}],"version-history":[{"count":1,"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/qa_entry\/3528\/revisions"}],"predecessor-version":[{"id":5448,"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/qa_entry\/3528\/revisions\/5448"}],"wp:attachment":[{"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/media?parent=3528"}],"wp:term":[{"taxonomy":"ga_category","embeddable":true,"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/ga_category?post=3528"},{"taxonomy":"ga_audience","embeddable":true,"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/ga_audience?post=3528"},{"taxonomy":"ga_difficulty","embeddable":true,"href":"https:\/\/answers.gurussolutions.com\/fr\/wp-json\/wp\/v2\/ga_difficulty?post=3528"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}