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原文文本 - English英语 Different types of employment contracts
Generally, there are four kinds of employment contracts:
I. the Permanent Contract (CDI)
Definition :
It is a contract of unlimited duration concluded, either full-time or part-time, by the employer and an employee.
Content of the contract:
Function where the employee will be able to know what work he is going to do.
The qualification should indicate its rank (supervisor, employee, worker or manager, etc.)
Working hours are generally 35 hours per week. However, if a person signs a part-time contract, there will be their exact working hours.
Remuneration, which includes the base salary and various bonuses. Paid leave, the contract explains and indicates how paid leave is calculated or to the extent of his rights.
The contract also specifies the duration of a trial period
Notice period if one day the worker decides to resign during or outside the trial period. Several different terms may appear in a contract (eg non-competition).
II. CDD or Fixed-term or limited contract
Definition :
This type of contract is a contract which, for whatever reason, cannot be the subject of a long-term announcement for a job related to the normal and permanent operation of the company.
This contract is said to be precarious, because it is not intended to last within the company.
The CDD cannot replace the CDI.
The reason for using the CDD and the exact duration must be specified.
The maximum term ending with a CDD is 18 months and can only be renewed once.
Cases in which the use of a CDD contract is authorized:
Temporary absence of a permanent employee (maternity leave, paid leave, sick leave, etc.)
- Temporary replacement of part-time employees
Temporary increase in activity
Seasonal work (e.g. work in a seaside resort or a mountain resort, etc.)
Prohibit the use of CDD contracts:
- Workers strike
Employees dismissed for economic reasons
- Dangerous work
III. CTT or Temporary Work Contract
Definition :
The CTT is another type of contract concluded between a temporary work company (temporary work) and an employee who will be entrusted with tasks that he will have to perform in the so-called "user" company.
This contract may also be called a “supply contract”.
The employee signs a contract called "assignment contract".
The temporary worker has become an employee of the temporary work company, his contract must therefore be written and clearly indicate the reason for and duration of the assignment.
Like all jobs, employees may have an indemnity called "end of service indemnity".
Employment Initiative Contract (CIE)
Its objective is to professionally integrate people in difficulty (unemployed, disabled, etc.)
Young company contract (reserved for young people aged 16 to 22 who do not have their Baccalaureate)
Contract for integration into social life (CIVIS)
It targets young people who are poorly qualified or have difficulty finding a job, but plan to create professional projects (have socio-humanitarian axes)
翻译文本 - French法语 Différents types de contrats de travail
Généralement, il existe quatre sortes de contrats de travail :
I. le Contrat à Durée Indéterminée (CDI)
Définition :
C’est un contrat à durée illimité conclu, soit en plein-temps ou partiel, par l'employeur et un employé.
Contenu du contrat :
Fonction où l'employé pourra savoir quel travail il va faire.
La qualification devra indiquer son grade (superviseur, employé, ouvrier ou gestionnaire, etc.)
Les heures de travail sont généralement de 35 heures par semaine. Cependant, si une personne signe un contrat à temps partiel, il y aura ses heures de travail exactes.
Rémunération où figure le salaire de base et divers bonus. Congés payés, le contrat explique et indique comment les congés payés sont calculés ou dans la mesure de ses droits.
Le contrat précise également la durée d'une période d'essai
Délai de préavis si un jour le travailleur décide de démissionner durant ou hors période d'essai. Plusieurs termes différents peuvent apparaître dans un contrat (par exemple la non-concurrence).
II. CDD ou Contrat à Durée Déterminée ou limitée
Définition :
Ce type de contrat est un contrat qui, pour quelques raisons que ce soit, ne peut faire l'objet d'une annonce à long terme pour un emploi lié au fonctionnement normal et permanent de l'entreprise.
Ce contrat est dit précaire, car il n'a pas vocation à durer au sein de l'entreprise.
Le CDD ne peut pas remplacer le CDI.
Le motif d'utilisation du CDD et la durée exacte doivent être précisés.
La durée maximale se terminant par un CDD est de 18 mois et ne peut être renouvelée qu'une seule fois.
Cas dans lesquels le recours à un contrat CDD est autorisé :
Absence temporaire d'un employé permanent (congé de maternité, congé payé, congé de maladie, etc.)
Remplacement temporaire de salariés à temps partiel
Augmentation temporaire de l'activité
Travail saisonnier (ex : travail dans une station balnéaire ou une station de montagne, etc.)
Interdire le recours aux contrats CDD :
Grève des travailleurs
Salariés licenciés pour motif économique
Travail dangereux
III. CTT ou Contrat de Travail Temporaire
Définition :
Le CTT est un autre type de contrat conclu entre une entreprise de travail temporaire (intérim) et un salarié qui se verra confier des tâches qu'il devra accomplir dans l'entreprise dite « utilisatrice ».
Ce contrat peut également être appelé « contrat de fourniture ».
Le salarié signe un contrat appelé "contrat de mission".
L'intérimaire est devenu salarié de l'entreprise d'intérim, son contrat doit donc être écrit et indiquer clairement le motif et la durée de la mission.
Comme tous les emplois, les salariés peuvent avoir une indemnité appelée « indemnité de fin de service ».
Contrat Initiative Emploi (CIE)
Son objectif est d’insérer professionnellement des personnes en difficultés (en chômage, handicapés...)
Contrat jeune en entreprise (réservé aux jeunes de 16 à 22 ans qui n’ont pas leurs Bacs)
Contrat d’insertion dans la vie sociale (CIVIS)
Il vise des jeunes qui sont peu qualifiés ou des difficultés pour trouver un emploi, mais envisagent de créer des projets professionnels (avoir des axes socio humanitaire)
English英语译成Italian意大利语: TO USE THE CHART OF ACCOUNTS General field: 商务/金融 Detailed field: 金融（普通）
原文文本 - English英语 LEARN TO USE THE CHART OF ACCOUNTS
This account plan offers a rationally classified account list.
The importance of the chart of accounts
We can now observe that this account plan allows us to:
On the one hand, drawn transactions by nature (each flow category is in a specific account class)
To analyze these operations more precisely thanks to a decimal codification of the accounts
Knowing how to quickly find an account number in the chart of accounts is undoubtedly one of the major difficulties for someone new to accounting.
Principles of charts of accounts
This is why it is important to remember a few principles:
In article 433-1 (excerpt): “When the accounts provided for by the accounting standards are not sufficient for the entity to directly record all its operations, it may open any necessary subdivision.”
Consequently, this codification allows, if necessary, to add accounts without breaking the logic of the classification.
Let's take two examples:
1. Account 164 LOAN FROM CREDIT INSTITUTIONS can, if necessary, be subdivided into:
• 1641 LOAN FROM SOCIETE GENERALE
• 1642 LOAN FROM CREDIT LYONNAIS
• 1643 LOAN FROM BNP
2. Similarly, third party accounts may be subdivided to improve the accuracy of the accounting system.
Accounting systems
These 3 systems are:
Basic system: usable by all companies regardless of their size
Abbreviated system: A system reserved for small businesses that do not want too detailed accounting and meeting 2 or 3 of the following criteria:
Total balance sheet equity ˂= €267,000
Turnover excluding taxes ˂= €534,000
Employee/staff numbers ˂=10
Developed system: Optional, the most detailed system, used by companies wishing a higher level of precision. The codification and the title of the accounts of the system developed are only indicative.
翻译文本 - Italian意大利语 IMPARA AD USARE IL PIANO DEI CONTI
Questo piano di account offre un elenco di account razionalmente classificato.
L'importanza del piano dei conti
Possiamo ora osservare che questo account plan ci permette di:
Da un lato, movimenti estratti per natura (ogni categoria di flusso è in una specifica classe di conto)
Analizzare più precisamente queste operazioni grazie ad una codifica decimale dei conti
Saper trovare velocemente un numero di conto nel piano dei conti è senza dubbio una delle maggiori difficoltà per chi si avvicina alla contabilità.
Principi dei piani dei conti
Per questo è importante ricordare alcuni principi:
Nell'articolo 433-1 (estratto): “Quando i conti previsti dai principi contabili non sono sufficienti perché l'ente registri direttamente tutte le sue operazioni, può aprire ogni suddivisione necessaria”.
Di conseguenza, questa codificazione consente, se necessario, di aggiungere conti senza rompere la logica della classificazione.
Facciamo due esempi:
1. Il Conto 164 PRESTITI DA ENTI CREDITIZI può essere eventualmente suddiviso in:
• 1641 PRESTITO DELLA SOCIETE GENERALE
• 1642 PRESTITO DAL CREDITO LYONNAIS
• 1643 PRESTITO BNP
2. Analogamente, i conti terzi possono essere suddivisi per migliorare l'accuratezza del sistema contabile.
Sistemi contabili
Questi 3 sistemi sono:
Sistema base: utilizzabile da tutte le aziende indipendentemente dalle loro dimensioni
Sistema abbreviato: un sistema riservato alle piccole imprese che non desiderano una contabilità troppo dettagliata e soddisfano 2 o 3 dei seguenti criteri:
Patrimonio netto totale ˂= € 267.000
Fatturato tasse escluse ˂= €534.000
Numero di dipendenti/personale ˂=10
Sistema sviluppato: opzionale, il sistema più dettagliato, utilizzato dalle aziende che desiderano un livello di precisione più elevato. La codifica e il titolo dei conti del sistema sviluppato sono solo indicativi.
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